Cp nht v lao ng v thu

Ngy 5 thng 2 nm 2015

Cp nht hng dn v lao ng

Ngi s dng lao ng s dng di 10 ngi lao ng
khng phi ng k ni quy lao ng.

Grant Thornton Vit Nam tng hp mt s hng dn mi ban

hnh v lao ng Doanh nghip tham kho nh sau:
Mt s im ng lu ti Ngh nh s 05/2015/N-CP ngy 12
thng 01 nm 2015 quy nh chi tit v hng dn thi hnh mt s
ni dung ca B lut Lao ng

Ngh nh ny quy nh chi tit nhng ni dung ch yu ca

HL, ni quy lao ng.
Thi hn HL ch c sa i mt ln bng ph lc HL
v khng c lm thay i loi hp ng giao kt, tr
trng hp ko di thi hn HL vi ngi lao ng cao tui
v ngi lao ng l cn b cng on khng chuyn trch.
Nu thi gian tr lng chm di 15 ngy th khng phi tr
thm. Nu thi gian tr lng chm t 15 ngy tr ln th phi
tr thm mt khon tin t nht bng s tin tr chm nhn vi
li sut trn huy ng tin gi c k hn 01 thng do Ngn
hng Nh nc Vit Nam cng b ti thi im tr lng. Khi
Ngn hng Nh nc Vit Nam khng quy nh trn li sut th
c tnh theo li sut huy ng tin gi c k hn 01 thng ca
ngn hng thng mi, ni doanh nghip, c quan m ti
khon giao dch thng bo ti thi im tr lng.
Trong thi hn 10 ngy, k t ngy ban hnh ni quy lao ng,
ngi s dng lao ng phi np h s ng k ni quy lao
ng cho c quan qun l nh nc v lao ng cp tnh ni
ng k kinh doanh.

Ngh nh ny c hiu lc t ngy 01 thng 03 nm 2015 v thay th

cc Ngh nh s 196/CP ngy 31 thng 12 nm 1994, s 93/2002/NCP ngy 11 thng 11 nm 2002, s 41/CP ngy 6 thng 7 nm 1995, s
33/2003/N-CP ngy 02 thng 4 nm 2003 v s 11/2008/N-CP
ngy 30 thng 01 nm 2008.
V min th thc c thi hn i vi cng dn mt s nc
Ngy 29 thng 12 nm 2014, Chnh ph ban hnh Ngh
quyt s 99/NQ-CP, theo min th thc cho cng dn cc
nc: Lin bang Nga, Nht Bn, i Hn Dn Quc, Vng
quc an Mch, Vng quc Na Uy, Vng quc Thy in v
Cng ha Phn Lan khi nhp cnh Vit Nam vi thi hn tm
tr ti Vit Nam khng qu 15 ngy k t ngy nhp cnh,
khng phn bit loi h chiu, mc ch nhp cnh, trn c s
p ng cc iu kin theo quy nh ca php lut Vit
Nam.
Chnh sch min th thc ny c thc hin trong thi hn 05
nm, k t ngy 01 thng 01 nm 2015 n ht ngy 31 thng 12
nm 2019 v s c xem xt, gia hn theo quy nh ca php
lut Vit Nam.
Ngh quyt ny c hiu lc t ngy ban hnh (tc l ngy 29
thng 12 nm 2014).

Ni quy lao ng c hiu lc sau thi hn 15 ngy, k t ngy

c quan qun l nh nc v lao ng cp tnh nhn c h s
ng k hoc h s ng k li ni quy lao ng.

2015 Grant Thornton (Vietnam) Limited. All rights reserved.

Bn tin S 2/2015

Cp nht hng dn v thu

Trong bn tin ln ny, Grant Thornton Vit Nam xin c cp nht
hng dn thu nh sau:
Cng ty c b sung mc tiu hot ng v tng din tch t thc
hin d n u t hin hu th khng phi l d n u t m rng
y l hng dn ti Cng vn s 3036/TCT-CS ngy 5 thng 8
nm 2014 ca Tng cc Thu cho trng hp trong thi gian d
n ang u t xy dng c bn, cha i vo hot ng sn
xut kinh doanh, Cng ty khng tng vn u t v c b sung
mc tiu hot ng, tng din tch t s dng (nhn chuyn
nhng quyn s dng t v ti sn gn lin vi t, khng
mua dy chuyn sn xut) thc hin d n th khng phi l
d n u t m rng m vn c coi l thc hin d n ban
u v c hng u i thu thu nhp doanh nghip nu
p ng iu kin u i u t.
Xc nh hnh vi trn thu
Qua Cng vn s 5908/TCT-TTr ngy 30 thng 12 nm 2014 ca
Tng Cc thu th trng hp Cng ty khng thc hin ghi
chp s sch k ton; hng ha mua vo, bn ra khng lp phiu
nhp kho, xut kho; khng lp phiu chi, phiu thu tin khi
mua, bn hng ha th xc nh y l hnh vi trn thu, gian
ln thu theo iu 108 ca Lut Qun l thu.
Trng hp pht hin Cng ty c du hiu vi phm php lut
hnh s th Cc thu kin ngh C quan Cng an x l theo
thm quyn.

2015 Grant Thornton (Vietnam) Limited. All rights reserved.

Cch tnh thu GTGT v xut ha n hng xut tiu dng ni b

Qua Cng vn s 64769/CT-HTr ngy 24 thng 12 nm 2014 ca Cc
thu thnh ph H Ni th:
Trng hp Cng ty s dng sn phm tiu dng ni b phc
v hot ng sn xut kinh doanh th Cng ty xut ha n
GTGT, trn ha n GTGT ch ghi dng gi bn l gi thanh
ton, dng thu sut, s thu GTGT khng ghi v gch b theo
hng dn ti Thng t s 39/2014/TT-BTC ngy 31 thng 03
nm 2014.
Trng hp Cng ty s dng cc sn phm tiu dng ni b
khng phc v hot ng sn xut kinh doanh (v d nh cho
mc ch s dng c nhn ca nhn vin) th Cng ty xut ha
n, tnh thu GTGT theo hng dn ti Thng t s
39/2014/TT-BTC.
K khai thu thu nhp c nhn i vi ph h tr k thut ca cc
chuyn gia nc ngoi
Tng Cc thu hng dn ti Cng vn s 172/TCT-TNCN ngy 16
thng 01 nm 2015 nh sau:
C nhn nc ngoi l nhn vin c nh thu nc ngoi c
sang Vit Nam lm vic th khon thu nhp ny thuc thu nhp
chu thu TNCN ti Vit Nam, c nhn phi t khai v np thu
TNCN vi c quan thu qun l doanh nghip Vit Nam.
Trng hp thu nhp ca c nhn c xc nh trn hp
ng thu th c nhn y quyn cho doanh nghip Vit Nam
khu tr v khai thu thay cho c nhn.

Bn tin S 2/2015

Lu ti Doanh nghip
v thi hn np t khai quyt ton nm
i vi cc Doanh nghip c nm ti chnh kt thc 31 thng 12
nm 2014, chng ti xin lu thi hn cui cng np cc bo co
v t khai quyt ton thu l ngy 31 thng 3 nm 2015.

Bo co ti chnh c km bo co kim ton

T khai quyt ton thu Thu nhp Doanh Nghip

T khai thng tin giao dch lin kt theo mu 03-7/TNDN

T khai quyt ton thu Thu Nhp C Nhn cho nm dng lch
2014

Ngoi cc khon pht vi phm th tc hnh chnh thu, pht np

chm do chm np t khai quyt ton thu nu trn th i vi cc
trng hp m php lut quy nh phi kim ton Bo co ti chnh,
nu np Bo co ti chnh cho c quan nh nc c thm quyn m
khng nh km bo co kim ton s b pht t 20 triu ng n 30
triu ng.

2015 Grant Thornton (Vietnam) Limited. All rights reserved.

Bn tin S 2/2015

Lin h
Bn tin ch c s dng cho mc ch tham
kho. Grant Thornton Vit Nam khng chu
trch nhim v cc sai st trong bn tin ny,
cng nh cc tn tht gy ra do vic s dng
cc thng tin t Bn tin ny.

Xin lin h vi cc chuyn gia t vn chuyn

nghip ca chng ti nu qu v c nhu cu
cn s dng cc thng tin t Bn tin ny hoc
cn s tr gip ca Grant Thornton Vit
Nam.
ti xung cc bn tin ny
Xin vui lng ng nhp vo trang web
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2015 Grant Thornton (Vietnam) Limited. All rights reserved.

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2015 Grant Thornton (Vietnam) Limited. All rights reserved.