{"id":35030,"date":"2015-12-08T06:29:44","date_gmt":"2015-12-08T06:29:44","guid":{"rendered":"https:\/\/prelive.ceosuite.com\/blog\/corporate-taxation-and-employers-mandatory-contributions-in-korea\/"},"modified":"2026-10-08T10:52:23","modified_gmt":"2026-10-08T10:52:23","slug":"corporate-taxation-and-employers-mandatory-contributions-in-korea-2","status":"publish","type":"blog","link":"https:\/\/prelive.ceosuite.com\/vi-vn\/blog\/corporate-taxation-and-employers-mandatory-contributions-in-korea-2\/","title":{"rendered":"Thu\u1ebf doanh nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1eaft bu\u1ed9c c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ea1i H\u00e0n Qu\u1ed1c"},"content":{"rendered":"\n
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\n \n \"back\"\n\n Quay l\u1ea1i<\/span>\n <\/a>\n <\/div>\n
\n Thu\u1ebf doanh nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1eaft bu\u1ed9c c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ea1i H\u00e0n Qu\u1ed1c<\/h1>\n \n
\n \n \"facebook\"\n <\/a>\n \n \n \"linkedin\"\n <\/a>\n \n \n \"mdi_instagram\"\n <\/a>\n \n \n \"link\"\n\n <\/a>\n <\/div>\n
\n Dec 08, 2015<\/span>\n <\/div>\n <\/div>\n
\n \"Thu\u1ebf\n <\/div>\n
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T\u00e1c gi\u1ea3: Joseph Zoh<\/strong>
\nChuy\u00ean gia v\u1ec1 Thu\u1ebf v\u00e0 D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh t\u1ea1i H\u00e0n Qu\u1ed1c,
\nh\u1ee3p t\u00e1c v\u1edbi CEO SUITE \u0111\u1ec3 \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u v\u1ec1 thu\u1ebf v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a kh\u00e1ch h\u00e0ng.
\njz@jzassociate.com<\/a><\/p>\n

1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (11% \/ 22% \/ 24.2%)<\/strong><\/p>\n

Thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh l\u0169y ti\u1ebfn: 11% cho ph\u1ea7n l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (EBT – Earnings Before Tax) \u0111\u1ebfn 0.2 t\u1ef7 won H\u00e0n Qu\u1ed1c, 22% n\u1ebfu d\u01b0\u1edbi 20 t\u1ef7 won H\u00e0n Qu\u1ed1c, v\u00e0 24.2% v\u1edbi ph\u1ea7n l\u1ee3i nhu\u1eadn tr\u00ean 20 t\u1ef7 won H\u00e0n Qu\u1ed1c.<\/p>\n

V\u1edbi EBT l\u00e0 30 t\u1ef7 won H\u00e0n Qu\u1ed1c, s\u1ed1 thu\u1ebf c\u1ee7a b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau<\/p>\n

\"table1\"<\/p>\n

M\u1ee9c n\u00e0y so v\u1edbi c\u00e1c th\u00e0nh ph\u1ed1 ch\u00e2u \u00c1 kh\u00e1c th\u00ec th\u1ebf n\u00e0o?<\/strong><\/p>\n

\"table2\"<\/p>\n

Khi n\u00e0o \u0111\u1ebfn h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p?<\/strong>
\nTrong v\u00f2ng 3 th\u00e1ng sau khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh (n\u1ebfu n\u0103m t\u00e0i ch\u00ednh k\u1ebft th\u00fac v\u00e0o th\u00e1ng 12, t\u1edd khai ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p tr\u01b0\u1edbc th\u00e1ng 3 n\u0103m sau). T\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh \u0111\u1ec1u ph\u1ea3i n\u1ed9p t\u1edd khai t\u1ea1m t\u00ednh tr\u01b0\u1edbc th\u00e1ng 8 th\u00f4ng qua m\u1ed9t \u0111\u1ea1i l\u00fd thu\u1ebf c\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p.<\/p>\n

2. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT)<\/strong>
\nThu\u1ebf su\u1ea5t VAT l\u00e0 10% cho m\u1ecdi giao d\u1ecbch mua h\u00e0ng ngo\u1ea1i tr\u1eeb \u0111\u1ea5t \u0111ai, n\u00f4ng s\u1ea3n\/th\u1ee7y s\u1ea3n th\u00f4, v\u00e0 kho\u1ea3n thu\u1ebf n\u00e0y c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i n\u1ebfu thu\u1ed9c chi ph\u00ed kinh doanh th\u00f4ng qua vi\u1ec7c k\u00ea khai h\u1eb1ng qu\u00fd.<\/p>\n

3. Ch\u01b0\u01a1ng tr\u00ecnh an sinh x\u00e3 h\u1ed9i (SSP)<\/strong>
\n\u0110\u00e2y l\u00e0 m\u1ed9t ph\u1ea7n trong c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1eaft bu\u1ed9c khi m\u1ed9t t\u1ed5 ch\u1ee9c tuy\u1ec3n d\u1ee5ng t\u1ea1i H\u00e0n Qu\u1ed1c (d\u00f9 l\u00e0 nh\u00e2n vi\u00ean ch\u00ednh th\u1ee9c, nh\u00e2n vi\u00ean th\u1eddi v\u1ee5, b\u00e1n th\u1eddi gian hay c\u1ed9ng t\u00e1c vi\u00ean t\u1ef1 do). Theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd ch\u1ecbu m\u1ed9t n\u1eeda ph\u00ed B\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed qu\u1ed1c gia, B\u1ea3o hi\u1ec3m y t\u1ebf qu\u1ed1c gia v\u00e0 B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, n\u1eeda c\u00f2n l\u1ea1i do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng chi tr\u1ea3. Chi ph\u00ed n\u00e0y chi\u1ebfm kho\u1ea3ng 8 \u0111\u1ebfn 10% t\u1ed5ng chi ph\u00ed lao \u0111\u1ed9ng (l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng).<\/p>\n

4. Qu\u1ef9 h\u01b0u tr\u00ed (RF)<\/strong>
\nM\u1ed9t kho\u1ea3n chi ph\u00ed b\u1ed5 sung li\u00ean quan \u0111\u1ebfn lao \u0111\u1ed9ng khi b\u1ea5t k\u1ef3 nh\u00e2n vi\u00ean n\u00e0o (ch\u00ednh th\u1ee9c, theo th\u1eddi v\u1ee5, b\u00e1n th\u1eddi gian) \u0111\u00e3 l\u00e0m vi\u1ec7c h\u01a1n m\u1ed9t n\u0103m. Qu\u1ef9 h\u01b0u tr\u00ed t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ed9t th\u00e1ng l\u01b0\u01a1ng cho m\u1ed7i n\u0103m l\u00e0m vi\u1ec7c, th\u01b0\u1eddng v\u00e0o kho\u1ea3ng 8.34% t\u1ed5ng l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n c\u00f4ng h\u1eb1ng n\u0103m.<\/p>\n <\/div>\n <\/div>\n \n

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B\u00e0i Vi\u1ebft G\u1ea7n \u0110\u00e2y<\/h4>\n
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\n \"K\u1ebft\n <\/div>\n
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\n13\/07\/2026<\/p>\n

\nK\u1ebft n\u1ed1i to\u00e0n c\u1ea7u: S\u1eed d\u1ee5ng m\u1ea1ng l\u01b0\u1edbi c\u1ee7a ch\u00fang t\u00f4i nh\u01b0 \u201ch\u1ed9 chi\u1ebfu\u201d khu v\u1ef1c c\u1ee7a b\u1ea1n<\/h6>\n
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