{"id":9050,"date":"2026-06-29T16:02:50","date_gmt":"2026-06-29T09:02:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9050"},"modified":"2026-06-29T16:02:50","modified_gmt":"2026-06-29T09:02:50","slug":"hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/","title":{"rendered":"\u6838\u7b97\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u5176\u4ed6\u4fdd\u9669\u7f34\u6b3e\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u5176\u4ed6\u4fdd\u9669\u7f34\u6b3e\u8fdb\u884c\u6838\u7b97\u81f3\u5173\u91cd\u8981\uff0c\u8fd9\u6709\u52a9\u4e8e\u4f01\u4e1a\u51c6\u786e\u53cd\u6620\u4eba\u4e8b\u6210\u672c\u3001\u4fdd\u9669\u4e49\u52a1\u548c\u652f\u4ed8\u7ed9\u5458\u5de5\u7684\u6b3e\u9879\u3002\u5f3a\u5236\u6027\u4fdd\u9669\u7f34\u6b3e\u5305\u62ec\u793e\u4f1a\u4fdd\u9669\uff08BHXH\uff09\u3001\u533b\u7597\u4fdd\u9669\uff08BHYT\uff09\u3001\u5931\u4e1a\u4fdd\u9669\uff08BHTN\uff09\u548c\u5de5\u4f1a\u4f1a\u8d39\uff08KPC\u0110\uff09\uff0c\u8fd9\u4e9b\u7f34\u6b3e\u7531\u4f01\u4e1a\u548c\u5458\u5de5\u6309\u7167\u89c4\u5b9a\u7684\u6bd4\u4f8b\u5171\u540c\u7f34\u7eb3\u3002\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u9075\u5faa\u6b63\u786e\u7684\u7a0b\u5e8f\uff0c\u4ece\u521d\u59cb\u7f34\u6b3e\u3001\u5de5\u8d44\u6263\u9664\u3001\u652f\u4ed8\u7ed9\u7ba1\u7406\u673a\u6784\uff0c\u5230\u76d1\u63a7\u4ea7\u751f\u7684\u4fdd\u9669\u798f\u5229\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51c6\u786e\u7684\u4f1a\u8ba1\u6838\u7b97\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u63a7\u5236\u5de5\u8d44\u6210\u672c\uff0c\u8fd8\u80fd\u786e\u4fdd\u8d22\u52a1\u62a5\u8868\u3001\u7a0e\u52a1\u8bb0\u5f55\u548c\u4fdd\u9669\u4e49\u52a1\u7684\u900f\u660e\u6027\u548c\u5b8c\u6574\u6027\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u6307\u6570<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Tai_khoan_su_dung_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\" >\u8be5\u8d26\u6237\u7528\u4e8e\u6838\u7b97\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u5176\u4ed6\u4fdd\u9669\u7f34\u6b3e\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_khoan_bao_hiem_doanh_nghiep_dong_va_nguoi_lao_dong_dong\" >\u96c7\u4e3b\u548c\u96c7\u5458\u7f34\u7eb3\u7684\u4fdd\u9669\u8d39\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_khi_doanh_nghiep_nop_tien_bao_hiem\" >\u4f01\u4e1a\u7f34\u7eb3\u4fdd\u9669\u8d39\u65f6\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_thue_TNCN_tu_tien_luong_nguoi_lao_dong\" >\u5458\u5de5\u85aa\u91d1\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_tra_luong_bang_san_pham_hang_hoa\" >\u5c06\u5de5\u8d44\u4ee5\u4ea7\u54c1\u6216\u8d27\u7269\u7684\u5f62\u5f0f\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_tien_thuong_tu_quy_khen_thuong_phuc_loi\" >\u5956\u91d1\u548c\u798f\u5229\u57fa\u91d1\u7684\u6838\u7b97\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_BHXH_cho_cac_che_do_om_dau_thai_san_tai_nan\" >\u5305\u62ec\u75be\u75c5\u6d25\u8d34\u3001\u751f\u80b2\u6d25\u8d34\u548c\u610f\u5916\u4f24\u5bb3\u6d25\u8d34\u5728\u5185\u7684\u793e\u4f1a\u4fdd\u9669\u798f\u5229\u7684\u6838\u7b97\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Vi_du_thuc_te_ve_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\" >\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u4fdd\u9669\u7f34\u6b3e\u7684\u4f1a\u8ba1\u5904\u7406\u5b9e\u4f8b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Vi_du_1_Hach_toan_bao_hiem_cho_nhan_vien_ban_hang\" >\u793a\u4f8b 1\uff1a\u9500\u552e\u4eba\u5458\u4fdd\u9669\u7684\u4f1a\u8ba1\u5904\u7406<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Trich_bao_hiem_vao_chi_phi_cong_ty\" >\u4fdd\u9669\u8d39\u4ece\u516c\u53f8\u652f\u51fa\u4e2d\u6263\u9664\u3002\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Trich_bao_hiem_tru_vao_luong_nguoi_lao_dong\" >\u4fdd\u9669\u7f34\u6b3e\u4ece\u5458\u5de5\u5de5\u8d44\u4e2d\u6263\u9664\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Khi_nop_tien_bao_hiem_xa_hoi\" >\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39\u65f6<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Vi_du_2_Hach_toan_che_do_thai_san\" >\u793a\u4f8b 2\uff1a\u4ea7\u5047\u798f\u5229\u7684\u4f1a\u8ba1\u5904\u7406<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Nhung_luu_y_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\" >\u5728\u8ba1\u7b97\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u4fdd\u9669\u7f34\u6b3e\u65f6\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_su_dung_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>\u8be5\u8d26\u6237\u7528\u4e8e\u6838\u7b97\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u5176\u4ed6\u4fdd\u9669\u7f34\u6b3e\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9053\" aria-describedby=\"caption-attachment-9053\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9053\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg\" alt=\"T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng khi h\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9053\" class=\"wp-caption-text\">\u8be5\u8d26\u6237\u7528\u4e8e\u6838\u7b97\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u5176\u4ed6\u4fdd\u9669\u7f34\u6b3e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u6838\u7b97\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u5176\u4ed6\u4fdd\u9669\u7f34\u6b3e\u65f6\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u6b63\u786e\u8bc6\u522b\u4f1a\u8ba1\u7cfb\u7edf\uff0c\u4ee5\u5168\u9762\u53cd\u6620\u5e94\u4ed8\u8d26\u6b3e\u3001\u5de5\u8d44\u6263\u9664\u989d\u4ee5\u53ca\u4f01\u4e1a\u627f\u62c5\u7684\u8d39\u7528\u90e8\u5206\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u6b64\u4f1a\u8ba1\u8fc7\u7a0b\u4e2d\u5e38\u7528\u7684\u8d26\u6237\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u8868\u683c\uff1a\u7528\u4e8e\u6838\u7b97\u793e\u4f1a\u4fdd\u9669\u548c\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u4fdd\u9669\u7f34\u6b3e\u7684\u8d26\u6237\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5e10\u6237<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u89d2\u8272<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 334\uff08\u5e94\u4ed8\u5458\u5de5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ddf\u8e2a\u5458\u5de5\u5de5\u8d44\u3001\u5956\u91d1\u548c\u5176\u4ed6\u5e94\u4ed8\u6b3e\u9879\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u53cd\u6620\u4e86\u5de5\u8d44\u6263\u9664\u989d\u548c\u5b9e\u9645\u652f\u4ed8\u7ed9\u5458\u5de5\u7684\u91d1\u989d\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 338\uff08\u5176\u4ed6\u5e94\u4ed8\u8d26\u6b3e\u548c\u8d1f\u503a\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ddf\u8e2a\u4fdd\u9669\u8d39\u548c\u4ed8\u6b3e\u4e49\u52a1\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u662f\u7528\u4e8e\u8bb0\u5f55\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u3001\u533b\u7597\u4fdd\u9669\u7f34\u6b3e\u3001\u5931\u4e1a\u4fdd\u9669\u7f34\u6b3e\u548c\u5de5\u4f1a\u4f1a\u8d39\u7684\u7efc\u5408\u8d26\u6237\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3382\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5de5\u4f1a\u57fa\u91d1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u53cd\u6620\u4e86\u4f01\u4e1a\u9700\u8981\u6263\u9664\u548c\u652f\u4ed8\u7684\u5de5\u4f1a\u8d39\u7528\u91d1\u989d\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u9669<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ffd\u8e2a\u96c7\u4e3b\u548c\u96c7\u5458\u5171\u540c\u7f34\u7eb3\u7684\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u60c5\u51b5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3384\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5065\u5eb7\u4fdd\u9669<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u4e0b\u6309\u89c4\u5b9a\u5fc5\u987b\u6263\u9664\u7684\u533b\u7597\u4fdd\u9669\u7f34\u6b3e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5931\u4e1a\u4fdd\u9669<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8fd9\u53cd\u6620\u4e86\u5fc5\u987b\u4ece\u4f01\u4e1a\u548c\u96c7\u5458\u7684\u6536\u5165\u4e2d\u6263\u9664\u7684\u5931\u4e1a\u4fdd\u9669\u7f34\u6b3e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3335\uff08\u4e2a\u4eba\u6240\u5f97\u7a0e\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8ffd\u8e2a\u4ece\u5458\u5de5\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u4f01\u4e1a\u4ee3\u96c7\u5458\u6263\u7f34\u548c\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u60c5\u51b5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 154\u3001622\u3001623\u3001627\u3001641\u3001642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u751f\u4ea7\u548c\u4e1a\u52a1\u8d39\u7528\u8d26\u6237<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7528\u4e8e\u8bb0\u5f55\u5404\u90e8\u95e8\u5728\u53d1\u751f\u4e1a\u52a1\u4fdd\u9669\u65f6\u8ba1\u5165\u8d39\u7528\u7684\u90e8\u5206\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u6bcf\u4e2a\u8d26\u6237\u7684\u529f\u80fd\u5c06\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u51c6\u786e\u8bb0\u5f55\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u5176\u4ed6\u4fdd\u9669\u7f34\u6b3e\uff0c\u540c\u65f6\u8fd8\u6709\u52a9\u4e8e\u6210\u672c\u5206\u914d\u3001\u6570\u636e\u6838\u5bf9\u4ee5\u53ca\u6309\u7167\u89c4\u5b9a\u7f16\u5236\u4f1a\u8ba1\u62a5\u544a\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khoan_bao_hiem_doanh_nghiep_dong_va_nguoi_lao_dong_dong\"><\/span><b>\u96c7\u4e3b\u548c\u96c7\u5458\u7f34\u7eb3\u7684\u4fdd\u9669\u8d39\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u8ba1\u7b97\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u5176\u4ed6\u4fdd\u9669\u7f34\u6b3e\u65f6\uff0c\u4f1a\u8ba1\u5e08\u53ef\u4ee5\u5c06\u96c7\u4e3b\u7f34\u7eb3\u7684\u90e8\u5206\u548c\u96c7\u5458\u7f34\u7eb3\u7684\u90e8\u5206\u6c47\u603b\u5728\u5982\u4e0b\u7684\u6bd4\u8f83\u8868\u4e2d\uff1a\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u57fa\u4e8e\u5de5\u8d44\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u4fdd\u9669\u7f34\u6b3e\u7684\u4f1a\u8ba1\u62a5\u8868\u5305\u62ec\u96c7\u4e3b\u548c\u96c7\u5458\u7f34\u7eb3\u7684\u6b3e\u9879\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4fdd\u9669\u8d39\u4ece\u4f01\u4e1a\u652f\u51fa\u4e2d\u6263\u9664\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4fdd\u9669\u7f34\u6b3e\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u3002<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u7684\u672c\u8d28<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7531\u96c7\u7528\u52b3\u52a8\u529b\u7684\u90e8\u95e8\u5c06\u5176\u8bb0\u5f55\u4e3a\u751f\u4ea7\u7ecf\u8425\u8d39\u7528\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u76f4\u63a5\u4ece\u652f\u4ed8\u7ed9\u5458\u5de5\u7684\u5de5\u8d44\u4e2d\u6263\u9664\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 154\u3001241\u3001622\u3001623\u3001627\u3001641\u3001642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u9669<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3383\uff1a17.5% \u4e3a\u5de5\u8d44\uff0c\u9700\u7f34\u7eb3\u4fdd\u9669\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5de5\u8d44\u8d26\u6237 3383: 8% \u9700\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5065\u5eb7\u4fdd\u9669<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3384\uff1a3% \u9886\u53d6\u5de5\u8d44\uff0c\u9700\u7f34\u7eb3\u4fdd\u9669\u8d39\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3384\uff1a1.5% \u5de5\u8d44\uff0c\u9700\u7f34\u7eb3\u4fdd\u9669\u8d39\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5931\u4e1a\u4fdd\u9669<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3386\uff1a1% \u7528\u4e8e\u5de5\u8d44\u7f34\u6b3e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3386\uff1a1% \u7528\u4e8e\u5de5\u8d44\u7f34\u6b3e\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5de5\u4f1a\u57fa\u91d1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3382\uff1a2% \u7528\u4e8e\u5de5\u8d44\u7f34\u6b3e\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0d\u9002\u7528<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u603b\u767e\u5206\u6bd4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u6295\u4fdd\u5de5\u8d44\u57fa\u91d1\u8ba1\u7b97\uff0c\u4f01\u4e1a\u627f\u62c5\u5e76\u8ba1\u5165\u6210\u672c\u7684\u603b\u91d1\u989d\u4e3a 23.5%\uff0c\u800c\u4ece\u5458\u5de5\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u91d1\u989d\u4e3a 10.5%\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u7f3a\u4e4f\u4e13\u4e1a\u4f1a\u8ba1\u56e2\u961f\u6216\u5728\u5904\u7406\u5de5\u8d44\u3001\u4fdd\u9669\u548c\u65e5\u5e38\u7a0e\u52a1\u95ee\u9898\u65b9\u9762\u9047\u5230\u56f0\u96be\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u9009\u62e9\u5408\u9002\u7684\u4f1a\u8ba1\u670d\u52a1\u81f3\u5173\u91cd\u8981\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/?utm_source=chatgpt.com\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8fd9\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u63a7\u5236\u8d26\u7c3f\u548c\u6587\u4ef6\uff0c\u5e76\u786e\u4fdd\u4f1a\u8ba1\u64cd\u4f5c\u6309\u7167\u89c4\u5b9a\u8fdb\u884c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khi_doanh_nghiep_nop_tien_bao_hiem\"><\/span><b>\u4f01\u4e1a\u7f34\u7eb3\u4fdd\u9669\u8d39\u65f6\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6263\u9664\u4fdd\u9669\u8d39\u540e\uff0c\u4f01\u4e1a\u5411\u4fdd\u9669\u516c\u53f8\u53ca\u76f8\u5173\u5b9e\u4f53\u652f\u4ed8\u6b3e\u9879\u3002\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u8bb0\u5f55\u5df2\u652f\u4ed8\u7684\u6b63\u786e\u91d1\u989d\uff0c\u4ee5\u51cf\u5c11\u76f8\u5e94\u8d26\u6237338\u4e2d\u7684\u5e94\u4ed8\u8d26\u6b3e\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7f34\u7eb3\u4fdd\u9669\u8d39\u65f6\u7684\u4f1a\u8ba1\u5206\u5f55\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u501f\u8bb0\u8d26\u6237<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4fe1\u7528\u8d26\u6237<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u90e8\u5206<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 111\u3001112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.5%\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u652f\u4ed8\u5065\u5eb7\u4fdd\u9669<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 111\u3001112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u652f\u4ed8\u5931\u4e1a\u4fdd\u9669<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 111\u3001112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7f34\u7eb3\u5de5\u4f1a\u4f1a\u8d39<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 111\u3001112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u652f\u4ed8\u603b\u989d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3383\u30013384\u30013386\u30013382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 111\u3001112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u8be5\u516c\u53f8\u5411\u4fdd\u9669\u516c\u53f8\u652f\u4ed8\u4e8632%\uff0c\u5411\u5de5\u4f1a\u652f\u4ed8\u4e862%\u3002\u5bf9\u6bcf\u7b14\u6b3e\u9879\u8fdb\u884c\u51c6\u786e\u7684\u4f1a\u8ba1\u6838\u7b97\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u7cbe\u786e\u8ffd\u8e2a\u4ed8\u6b3e\u4e49\u52a1\uff0c\u5e76\u65b9\u4fbf\u4e0e\u76d1\u7ba1\u673a\u6784\u8fdb\u884c\u5bf9\u8d26\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_thue_TNCN_tu_tien_luong_nguoi_lao_dong\"><\/span><b>\u5458\u5de5\u85aa\u91d1\u4e2a\u4eba\u6240\u5f97\u7a0e\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u5f3a\u5236\u6027\u4fdd\u9669\u5916\uff0c\u4f1a\u8ba1\u5e08\u8fd8\u9700\u8981\u8ddf\u8e2a\u5de5\u8d44\u4ea7\u751f\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u5458\u5de5\u5de5\u8d44\u4e2d\u6263\u9664\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 334 \u2013 \u5e94\u4ed8\u5458\u5de5\u6b3e\u9879<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 3334 \u2013 \u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u7f34\u7eb3\u4e2a\u4eba\u6240\u5f97\u7a0e\u65f6\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 3335 \u2013 \u4e2a\u4eba\u6240\u5f97\u7a0e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237\u6709 111 \u548c 112\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c06\u5de5\u8d44\u3001\u4fdd\u9669\u548c\u7a0e\u52a1\u8ddf\u8e2a\u6574\u5408\u8d77\u6765\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5168\u9762\u638c\u63a7\u4e0e\u5458\u5de5\u76f8\u5173\u7684\u8d22\u52a1\u4e49\u52a1\u3002\u00a0<\/span><\/p>\n<blockquote><p><b>\u67e5\u770b\u66f4\u591a\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/\">\u6839\u636e\u7b2c99\u53f7\u901a\u77e5\u5bf9\u96c7\u5458\u4e2a\u4eba\u6240\u5f97\u7a0e\u8fdb\u884c\u6838\u7b97\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_tra_luong_bang_san_pham_hang_hoa\"><\/span><b>\u5c06\u5de5\u8d44\u4ee5\u4ea7\u54c1\u6216\u8d27\u7269\u7684\u5f62\u5f0f\u8fdb\u884c\u4f1a\u8ba1\u5904\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u4ee5\u4ea7\u54c1\u6216\u8d27\u7269\u652f\u4ed8\u5458\u5de5\u5de5\u8d44\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u786e\u5b9a\u6b63\u786e\u7684\u589e\u503c\u7a0e\u8ba1\u7b97\u65b9\u6cd5\uff0c\u4ee5\u4fbf\u6070\u5f53\u5730\u8bb0\u5f55\u6536\u5165\u548c\u8d1f\u503a\u3002\u4ee5\u4e0b\u5185\u5bb9\u6982\u8ff0\u4e86\u6bcf\u79cd\u5177\u4f53\u60c5\u51b5\u4e0b\u7684\u4f1a\u8ba1\u5904\u7406\u65b9\u6cd5\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8868\u683c\uff1a\u4ee5\u4ea7\u54c1\u548c\u5546\u54c1\u5f62\u5f0f\u652f\u4ed8\u7684\u5de5\u8d44\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u8868\u683c\uff1a\u4ee5\u4ea7\u54c1\u548c\u5546\u54c1\u5f62\u5f0f\u652f\u4ed8\u7684\u5de5\u8d44\u7684\u4f1a\u8ba1\u5904\u7406\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6848\u4ef6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8bb0\u5f55\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f1a\u8ba1\u5206\u5f55<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u6263\u9664\u6cd5\u7f34\u7eb3\u589e\u503c\u7a0e\uff08VAT\uff09\u7684\u5546\u54c1\u548c\u4ea7\u54c1\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0d\u542b\u589e\u503c\u7a0e\u7684\u4ef7\u683c\u8bb0\u5f55\u5185\u90e8\u6536\u5165\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 334\uff08\u5e94\u4ed8\u5458\u5de5\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d26\u6237 3331\uff08\u5e94\u4ed8\u589e\u503c\u7a0e\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d26\u6237 5118\uff08\u5176\u4ed6\u6536\u5165\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u76f4\u63a5\u6cd5\u65e0\u9700\u7f34\u7eb3\u589e\u503c\u7a0e\u6216\u65e0\u9700\u7533\u62a5\u589e\u503c\u7a0e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6309\u652f\u4ed8\u4ef7\u683c\u8bb0\u5f55\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 334\uff08\u5e94\u4ed8\u5458\u5de5\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u8d26\u6237 5118\uff08\u5176\u4ed6\u6536\u5165\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5f53\u7528\u4ea7\u54c1\u6216\u8d27\u7269\u652f\u4ed8\u5de5\u8d44\u65f6\uff0c\u4f01\u4e1a\u9700\u8981\u6839\u636e\u8d27\u7269\u7684\u6027\u8d28\u548c\u589e\u503c\u7a0e\u7533\u62a5\u65b9\u5f0f\u8fdb\u884c\u4f1a\u8ba1\u6838\u7b97\uff0c\u4ee5\u786e\u4fdd\u4f1a\u8ba1\u6570\u636e\u7684\u51c6\u786e\u6027\u548c\u4e00\u81f4\u6027\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_tien_thuong_tu_quy_khen_thuong_phuc_loi\"><\/span><b>\u5956\u91d1\u548c\u798f\u5229\u57fa\u91d1\u7684\u6838\u7b97\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u652f\u4ed8\u7ed9\u5458\u5de5\u7684\u5956\u91d1\u91d1\u989d\u65f6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 353 \u2013 \u5956\u52b1\u548c\u798f\u5229\u57fa\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 334 \u2013 \u5e94\u4ed8\u5458\u5de5\u6b3e\u9879<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53d1\u653e\u5956\u91d1\u65f6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 334<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237\u6709 111 \u548c 112\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_BHXH_cho_cac_che_do_om_dau_thai_san_tai_nan\"><\/span><b>\u5305\u62ec\u75be\u75c5\u6d25\u8d34\u3001\u751f\u80b2\u6d25\u8d34\u548c\u610f\u5916\u4f24\u5bb3\u6d25\u8d34\u5728\u5185\u7684\u793e\u4f1a\u4fdd\u9669\u798f\u5229\u7684\u6838\u7b97\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9052\" aria-describedby=\"caption-attachment-9052\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9052\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san.jpg\" alt=\"H\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng v\u1ec1 \u0111\u1ed9 thai s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9052\" class=\"wp-caption-text\">\u8ba1\u7b97\u4e0e\u4ea7\u5047\u76f8\u5173\u7684\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u5176\u4ed6\u4fdd\u9669\u7f34\u6b3e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u7531\u4fdd\u9669\u673a\u6784\u652f\u4ed8\u7684\u793e\u4f1a\u4fdd\u9669\u798f\u5229\uff0c\u5982\u4ea7\u5047\u6d25\u8d34\u3001\u75be\u75c5\u6d25\u8d34\u548c\u5de5\u4f24\u4e8b\u6545\u6d25\u8d34\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u5355\u72ec\u8ddf\u8e2a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u5e94\u5411\u96c7\u5458\u7f34\u7eb3\u7684\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u91d1\u989d\u65f6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 3383 \u2013 \u793e\u4f1a\u4fdd\u9669<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237 334 \u2013 \u5e94\u4ed8\u5458\u5de5\u6b3e\u9879<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u793e\u4f1a\u4fdd\u9669\u673a\u6784\u9886\u53d6\u6b3e\u9879\u65f6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 111 \u548c 112<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u53f7 3383<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u652f\u4ed8\u5458\u5de5\u798f\u5229\u65f6\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 334<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d26\u6237\u6709 111 \u548c 112\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u4fdd\u9669\u7f34\u6b3e\u7684\u4f1a\u8ba1\u5904\u7406\u5b9e\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_1_Hach_toan_bao_hiem_cho_nhan_vien_ban_hang\"><\/span><b>\u793a\u4f8b 1\uff1a\u9500\u552e\u4eba\u5458\u4fdd\u9669\u7684\u4f1a\u8ba1\u5904\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5047\u8bbe X \u516c\u53f8\u6709\u4e00\u540d\u9500\u552e\u4eba\u5458\uff0c\u5176\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39\u7684\u6708\u85aa\u4e3a 10,000,000 \u8d8a\u5357\u76fe\u3002\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trich_bao_hiem_vao_chi_phi_cong_ty\"><\/span><b>\u4fdd\u9669\u8d39\u4ece\u516c\u53f8\u652f\u51fa\u4e2d\u6263\u9664\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u5c06\u4fdd\u9669\u8d39\u4f5c\u4e3a\u516c\u53f8\u8d39\u7528\u6263\u9664\u7684\u4f1a\u8ba1\u5206\u5f55\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u8fd0\u8425<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e10\u6237<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e94\u7528\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8ba1\u7b97\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6570\u91cf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"5\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\uff08\u5305\u62ec\u793e\u4f1a\u4fdd\u969c\u3001\u533b\u7597\u4fdd\u9669\u3001\u5931\u4e1a\u4fdd\u9669\u548c\u5de5\u4f1a\u4f1a\u8d39\uff09\u8ba1\u5165\u516c\u53f8\u652f\u51fa\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 6421<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 23.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,350,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u53f7 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 17.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,750,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u53f7 3384<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 3%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300,000\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u53f7 3386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100,000\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u53f7 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trich_bao_hiem_tru_vao_luong_nguoi_lao_dong\"><\/span><b>\u4fdd\u9669\u7f34\u6b3e\u4ece\u5458\u5de5\u5de5\u8d44\u4e2d\u6263\u9664\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4ece\u5458\u5de5\u5de5\u8d44\u4e2d\u6263\u9664\u4fdd\u9669\u8d39\u7684\u4f1a\u8ba1\u7a0b\u5e8f\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u8fd0\u8425<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e10\u6237\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e94\u7528\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8ba1\u7b97\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6570\u91cf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"4\"><span style=\"font-weight: 400;\">\u4ece\u5458\u5de5\u5de5\u8d44\u4e2d\u6263\u9664\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u548c\u5931\u4e1a\u4fdd\u9669\u7f34\u6b3e\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 10.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,050,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u53f7 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 8%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">800,000\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u53f7 3384<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 1.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150,000\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u53f7 3386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100,000\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nop_tien_bao_hiem_xa_hoi\"><\/span><b>\u7f34\u7eb3\u793e\u4f1a\u4fdd\u9669\u8d39\u65f6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4fdd\u9669\u8d39\u652f\u4ed8\u7684\u4f1a\u8ba1\u5904\u7406\u6d41\u7a0b\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u8fd0\u8425\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e10\u6237<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e94\u7528\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8ba1\u7b97\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6570\u91cf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"5\"><span style=\"font-weight: 400;\">\u7f34\u7eb3\u4fdd\u9669\u8d39<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 25.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,550,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 3384<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 4.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450,000\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 3386<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400;\">10,000,000 x 2%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u8bb0\u8d26\u6237 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000\u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u53f7\u4e3a1121\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 34%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,400,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_2_Hach_toan_che_do_thai_san\"><\/span><b>\u793a\u4f8b 2\uff1a\u4ea7\u5047\u798f\u5229\u7684\u4f1a\u8ba1\u5904\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u66f4\u597d\u5730\u8ddf\u8e2a\u4f01\u4e1a\u8bb0\u5f55\u751f\u80b2\u798f\u5229\u7684\u8fc7\u7a0b\uff0c\u4e0b\u8868\u6c47\u603b\u4e86ABC\u516c\u53f8\u4e00\u540d\u5458\u5de5\u4ece\u793e\u4f1a\u4fdd\u9669\u57fa\u91d1\u9886\u53d660,000,000\u8d8a\u5357\u76fe\u7684\u4f1a\u8ba1\u5206\u5f55\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4ea7\u5047\u5236\u5ea6\u4e0b\u793e\u4f1a\u4fdd\u9669\u548c\u5de5\u8d44\u4fdd\u9669\u6263\u6b3e\u76f8\u5173\u4f1a\u8ba1\u7a0b\u5e8f\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u4f1a\u8ba1\u65f6\u95f4<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u5546\u4e1a\u5185\u5bb9<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u4f1a\u8ba1\u5206\u5f55<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u6570\u91cf<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5728\u786e\u5b9a\u5e94\u4ed8\u91d1\u989d\u65f6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u793e\u4f1a\u4fdd\u9669\u57fa\u91d1\u5411\u96c7\u5458\u652f\u4ed8\u7684\u751f\u80b2\u6d25\u8d34\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 3383 \/ \u8d37\u65b9\u8d26\u6237 334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9886\u53d6\u793e\u4f1a\u4fdd\u9669\u673a\u6784\u53d1\u653e\u7684\u6b3e\u9879\u65f6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8bb0\u5f55\u8f6c\u5165\u4f01\u4e1a\u7684\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u91d1\u989d\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 112 \/ \u8d37\u65b9\u8d26\u6237 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u652f\u4ed8\u5458\u5de5\u5de5\u8d44\u65f6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5411\u5458\u5de5\u652f\u4ed8\u4ea7\u5047\u798f\u5229\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u8d26\u6237 334 \/ \u8d37\u65b9\u8d26\u6237 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60,000,000 \u8d8a\u5357\u76fe<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u5728\u7531\u793e\u4f1a\u4fdd\u9669\u652f\u4ed8\u751f\u80b2\u798f\u5229\u7684\u60c5\u51b5\u4e0b\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u5168\u9762\u8ddf\u8e2a\u4ece\u8bb0\u5f55\u4ed8\u6b3e\u3001\u4ece\u793e\u4f1a\u4fdd\u9669\u673a\u6784\u6536\u5230\u6b3e\u9879\u5230\u5411\u5458\u5de5\u652f\u4ed8\u7684\u6bcf\u4e00\u6b65\uff0c\u4ee5\u786e\u4fdd\u6570\u636e\u7684\u51c6\u786e\u6027\u548c\u900f\u660e\u5ea6\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>\u5728\u8ba1\u7b97\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u4fdd\u9669\u7f34\u6b3e\u65f6\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9051\" aria-describedby=\"caption-attachment-9051\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9051\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9051\" class=\"wp-caption-text\">\u5728\u8ba1\u7b97\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u4fdd\u9669\u7f34\u6b3e\u65f6\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u4f1a\u8ba1\u6570\u636e\u7684\u51c6\u786e\u6027\uff0c\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\u4ee5\u4e0b\u4e8b\u9879\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u66f4\u65b0\u4fdd\u9669\u7f34\u8d39\u7387\u89c4\u5b9a\uff0c\u907f\u514d\u9002\u7528\u9519\u8bef\u8d39\u7387\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5c06\u4fdd\u9669\u8d39\u7528\u6b63\u786e\u5206\u914d\u5230\u6bcf\u4e2a\u4ea7\u751f\u8d39\u7528\u7684\u90e8\u95e8\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bc6\u5207\u5173\u6ce8\u4fdd\u9669\u7f34\u6b3e\u622a\u6b62\u65e5\u671f\uff0c\u4ee5\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u56e0\u903e\u671f\u4ed8\u6b3e\u800c\u53d7\u5230\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u5bf9\u4f01\u4e1a\u4e0e\u793e\u4f1a\u4fdd\u9669\u673a\u6784\u7684\u6570\u636e\u8fdb\u884c\u6bd4\u5bf9\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u7559\u5b8c\u6574\u7684\u5de5\u8d44\u3001\u4fdd\u9669\u548c\u6263\u6b3e\u8bb0\u5f55\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e8b\u5b9e\u4e0a\uff0c\u8bb8\u591a\u4f01\u4e1a\u5728\u5904\u7406\u6bcf\u6708\u4f1a\u8ba1\u548c\u7a0e\u52a1\u4e8b\u52a1\u7684\u540c\u65f6\uff0c\u96be\u4ee5\u517c\u987e\u4fdd\u9669\u4e8b\u5b9c\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u9700\u8981\u8003\u8651\u4e00\u4e9b\u7279\u6b8a\u56e0\u7d20\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-dich-vu\/\">\u8058\u8bf7\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5411 MAN \u2013 Master Accountant Network \u7b49\u4fe1\u8a89\u826f\u597d\u7684\u4e13\u4e1a\u7ec4\u7ec7\u5bfb\u6c42\u5e2e\u52a9\uff0c\u4ee5\u4fbf\u66f4\u6709\u6548\u5730\u7533\u62a5\u3001\u8bb0\u5f55\u548c\u7ba1\u7406\u4f1a\u8ba1\u6587\u4ef6\uff0c\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u8fd0\u8425\u8fc7\u7a0b\u4e2d\u51fa\u9519\u7684\u98ce\u9669\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b63\u786e\u6838\u7b97\u4ece\u5de5\u8d44\u4e2d\u6263\u9664\u7684\u793e\u4f1a\u4fdd\u9669\u548c\u5176\u4ed6\u4fdd\u9669\u7f34\u6b3e\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u6709\u6548\u7ba1\u7406\u4eba\u4e8b\u6210\u672c\uff0c\u786e\u4fdd\u5c65\u884c\u4fdd\u9669\u4e49\u52a1\uff0c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4f1a\u8ba1\u62a5\u544a\u4e2d\u7684\u9519\u8bef\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5e0c\u671b\u4f18\u5316\u4f1a\u8ba1\u7cfb\u7edf\u3001\u51cf\u5c11\u6587\u6863\u5904\u7406\u5de5\u4f5c\u91cf\u4ee5\u53ca\u786e\u4fdd\u9075\u5b88\u7a0e\u52a1\u548c\u4fdd\u9669\u6cd5\u89c4\u7684\u4f01\u4e1a\u6765\u8bf4\uff0c\u4ed6\u4eec\u53ef\u4ee5\u8003\u8651\u8fd9\u79cd\u89e3\u51b3\u65b9\u6848\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-ngoai\/?utm_source=chatgpt.com\">\u5916\u5305\u4f1a\u8ba1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u627e\u5230\u9002\u5408\u8fd0\u8425\u89c4\u6a21\u7684\u89e3\u51b3\u65b9\u6848\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9009\u62e9\u5408\u9002\u7684\u4f1a\u8ba1\u652f\u6301\u89e3\u51b3\u65b9\u6848\u4e0d\u4ec5\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u8282\u7701\u8d44\u6e90\uff0c\u8fd8\u53ef\u4ee5\u786e\u4fdd\u5de5\u8d44\u3001\u7a0e\u52a1\u548c\u4fdd\u9669\u6570\u636e\u7684\u7ba1\u7406\u51c6\u786e\u900f\u660e\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c chi ph\u00ed nh\u00e2n s\u1ef1, ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c g\u1ed3m b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9050","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9050","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=9050"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9050\/revisions"}],"predecessor-version":[{"id":9056,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/9050\/revisions\/9056"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/9054"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=9050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=9050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=9050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}