Cng ty TNHH L ON

BNG LNG NHN VIN THNG 05 NM 2015

STT

(1)

H Tn

Chc v

Lng c/bn

Ph cp

Ngy
chm
cng
trong
thng

(2)

(3)

(4)

(5)

(6)

Trch BHXH

Trch BHYT

Trch BHTN

Ngy
cng i
lm
thc t

Lng
phi tr

NV ng 8%

Cty ng
18%

NV ng
1,5%

Cty ng
3%

NV ng
1%

Cty ng
1%

(7)

(8)=(4+5)/(6)*(7)

(9)=(4)*8%

(10)=(4)*18%

(11)=(4)*1,5%

(12)=(4)*3%

(13)=(4)*1%

(14)=(4)*1%

TNG BH
NV ONG

Thu
TNCN
phi np

(15)=(9)+(11)+(13)

(16)

Thc lnh

(17)=(8)-(15)-(16)

A- B phn qun l

L Trng on

Gim c

10,000,000

6,000,000

26

26

16,000,000

800,000

1,800,000

150,000

300,000

100,000

100,000

1,050,000

Trn Thanh Tun

3
4

KTT

5,000,000

3,000,000

26

25

7,692,308

400,000

900,000

75,000

150,000

50,000

50,000

525,000

7,167,308

Nguyn Th Trang

Th qu

4,500,000

2,700,000

26

24

6,646,154

360,000

810,000

67,500

135,000

45,000

45,000

472,500

6,173,654

L Mnh Hng

Th kho

4,500,000

2,700,000

26

26

7,200,000

360,000

810,000

67,500

135,000

45,000

45,000

472,500

6,727,500

24,000,000

14,400,000

37,538,462

1,920,000

4,320,000

360,000

720,000

240,000

240,000

2,520,000

Cng lng QL

85,000

85,000

14,865,000

34,933,462

B- B phn bn hng

Nguyn c Tun

Bn hng

4,000,000

2,400,000

26

26

6,400,000

320,000

720,000

60,000

120,000

40,000

40,000

420,000

5,980,000

Bi Vn Chnh

Tip th

4,000,000

2,400,000

26

25

6,153,846

320,000

720,000

60,000

120,000

40,000

40,000

420,000

5,733,846

8,000,000

4,800,000

12,553,846

640,000

1,440,000

120,000

240,000

80,000

80,000

840,000

32,000,000

19,200,000

50,092,308

2,560,000

5,760,000

480,000

960,000

320,000

320,000

3,360,000

Cng lng bn hng

Tng cng lng QL+BH

Ghi ch :

* Ct (6) : Ngy chm cng trong thng l s ngy trong thng khng tnh ch nht (VD : thng 5/2015 c 31 ngy trong c 5 ch nht => s ngy chm cng trong thng l 26 ngy)
* S thu TNCN phi np ti ct (16) : bn xem cch tnh bn sheet "Bng tnh Thu TNCN Q2-2015 "

11,713,846

85,000

46,647,308

K
nhn

(18)

Cng ty TNHH L ON

BNG LNG NHN VIN THNG 06 NM 2015

STT

H Tn

Chc v

Lng c/bn

Ph cp

Ngy
chm
cng
trong
thng

(1)

(2)

(3)

(4)

(5)

(6)

Trch BHXH
Ngy
cng
i lm
thc t

Lng
phi tr

(7)

(8)=(4+5)/(6)*(7)

Trch BHYT

NV ng 8% Cty ng 18% NV ng 1,5% Cty ng 3%

(9)=(4)*8%

(10)=(4)*18%

(11)=(4)*1,5%

(12)=(4)*3%

A- B phn qun l

L Trng on

Gim c

10,000,000

6,000,000

26

26

16,000,000

800,000

1,800,000

150,000

300,000

Trn Thanh Tun

KTT

5,000,000

3,000,000

26

23

7,076,923

400,000

900,000

75,000

150,000

Nguyn Th Trang

Th qu

4,500,000

2,700,000

26

26

7,200,000

360,000

810,000

67,500

135,000

L Mnh Hng

Th kho

4,500,000

2,700,000

26

25

6,923,077

360,000

810,000

67,500

135,000

24,000,000

14,400,000

37,200,000

1,920,000

4,320,000

360,000

720,000

Cng lng QL
B- B phn bn hng

Nguyn c Tun

Bn hng

4,000,000

2,400,000

26

24

5,907,692

320,000

720,000

60,000

120,000

Bi Vn Chnh

Tip th

4,000,000

2,400,000

26

26

6,400,000

320,000

720,000

60,000

120,000

8,000,000

4,800,000

12,307,692

640,000

1,440,000

120,000

240,000

32,000,000

19,200,000

49,507,692

2,560,000

5,760,000

480,000

960,000

Cng lng bn hng

Tng cng lng QL+BH

Ghi ch :

* Ct (6) : Ngy chm cng trong thng l s ngy trong thng khng tnh ch nht (VD : thng 6/2015 c 30 ngy trong c 4 ch nht => s ngy chm cng trong thng l 26 ngy)
* S thu TNCN phi np ti ct (16) : bn xem cch tnh bn sheet "Bng tnh Thu TNCN Q2-2015 "

Trch BHTN

NV ng 1%

Cty ng 1%

(13)=(4)*1%

(14)=(4)*1%

TNG BH
NV ONG

(15)=(9)+(11)+(13)

Thu TNCN
phi np

(16)

Thc lnh

(17)=(8)-(15)-(16)

100,000

100,000

1,050,000

85,000

50,000

50,000

525,000

6,551,923

45,000

45,000

472,500

6,727,500

45,000

45,000

472,500

6,450,577

240,000

240,000

2,520,000

40,000

40,000

420,000

5,487,692

40,000

40,000

420,000

5,980,000

80,000

80,000

840,000

320,000

320,000

3,360,000

85,000

14,865,000

34,595,000

11,467,692

85,000

46,062,692

K nhn

(18)

Cng ty TNHH L ON

BNG TNG HP LNG QU 2-2015

STT

H tn

Chc v

Tin lng phi

tr thng 04

Tin lng phi

tr thng 05
(cha tr BH)

(1)

(2)

(3)

(4)

(5)

1 L Trng on

Gim c

16,000,000

2 Trn Thanh Tun

KTT

7,692,308

3 Nguyn Th Trang

Th qu

6,646,154

4 L Mnh Hng

Th kho

7,200,000

5 Nguyn c Tun

Bn hng

6,400,000

6 Bi Vn Chnh

Tip th

6,153,846

50,092,308

Tng cng

Ghi ch :

Mc gim tr gia cnh cho mi nhn vin l : 9tr / ngi/ thng

Mc gim tr khi nui 01 ngi ph thuc l : 3,6tr / ngi/ thng
ng on (Gim c) nui 01 ngi ph thuc => 01 thng c gim tr 3.600.000

Theo bng trn th :

- Tng Thu nhp chu thu c qu (ngha l thu nhp ca ton b NV,
- Tng Thu nhp chu thu tr cho c nhn (ngi lao ng) thuc din phi khu tr th

Tin lng phi

tr thng 06
(cha tr BH)

TNG LNG
PHAI TRA
( QUY )

S thng
lm vic

TR TIN CM
650.000 / 1
ngi / 1 thng

Tng thu nhp chu

thu (Qu)

Gim tr
gia cnh bn
thn ( qu )

(6)

(7)=(4)+(5)+(6)

(8)

(9)=(8)*650.000

(10)=(7)-(9)

(11)=(8)*9tr

16,000,000

32,000,000

1,300,000

30,700,000 18,000,000

7,076,923

14,769,231

1,300,000

13,469,231 18,000,000

7,200,000

13,846,154

1,300,000

12,546,154 18,000,000

6,923,077

14,123,077

1,300,000

12,823,077 18,000,000

5,907,692

12,307,692

1,300,000

11,007,692 18,000,000

6,400,000

12,553,846

1,300,000

11,253,846 18,000,000

49,507,692

99,600,000

7,800,000

91,800,000

108,000,000

i/ thng
ngi/ thng

hng c gim tr 3.600.000

a ton b NV, khng phn bit l c b np hay khng b np thu TNCN) l :

ng) thuc din phi khu tr thu l :

Gim tr gia cnh

ngi ph thuc
(qu)

(12)=(8)*3,6 tr

7,200,000

Gim tr
BHXH+YT+
TN
NV ng
( qu )

Thu nhp
tnh thu qu

TN tnh thu
bnh qun/ 01 thng

Bc
tnh thu

(13)

(14)=(10)-(11)-(12)-(13)

(15)=(14)/(8)

(16)
(theo khung nh nc)

2,100,000

3,400,000

1,700,000

1,050,000

945,000

945,000

840,000

840,000

7,200,000

6,720,000

91,800,000 (bng gi tr K15)

30,700,000 (bng gi tr K9)

3,400,000

1,700,000

S thu phi
np / 01 thng

S thu phi
np / qu

(17)
(theo khung nh nc)

(18)=(17)*(8)

85,000

170,000

85,000

170,000

Ph lc: 02/PL-TNCN
(Ban hnh km theo
Thng t s 84/2008/TT-BTC
ngy 30/9/2008 ca B Ti chnh)

Ph lc

BNG HNG DN
PHNG PHP TNH THU THEO BIU THU LU TIN TNG PHN
(i vi thu nhp thng xuyn)

Bc
1
2
3
4
5
6
7

Thu nhp tnh thu /thng

(Thu nhp chu thu/ thng)
n 5 triu ng (tr)
Trn 5 tr n 10 tr
Trn 10 tr n 18 tr
Trn 18 tr n 32 tr
Trn 32 tr n 52 tr
Trn 52 tr n 80 tr
Trn 80 tr

Thu sut
5%
10%
15%
20%
25%
30%
35%

Ph lc: 02/PL-TNCN
(Ban hnh km theo
Thng t s 84/2008/TT-BTC
ngy 30/9/2008 ca B Ti chnh)

G DN
U THU LU TIN TNG PHN

ng xuyn)

Tnh s thu phi np

5% TNTT
10% TNTT - 0,25 tr
15% TNTT - 0,75 tr
20% TNTT - 1,65 tr
25% TNTT - 3,25 tr
30 % TNTT - 5,85 tr
35% TNTT - 9,85 tr