{"id":1034,"date":"2015-07-09T07:52:18","date_gmt":"2015-07-09T07:52:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1034"},"modified":"2015-08-05T06:51:27","modified_gmt":"2015-08-05T06:51:27","slug":"cac-quy-dinh-ve-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1034","title":{"rendered":"C\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1035\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/T\u1ed5ng-quan-v\u1ec1-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-300x200.jpg\" alt=\"T\u1ed5ng quan v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - \u1ea3nh ch\u00ednh\" width=\"276\" height=\"184\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/T\u1ed5ng-quan-v\u1ec1-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/T\u1ed5ng-quan-v\u1ec1-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n.jpg 600w\" sizes=\"(max-width: 276px) 100vw, 276px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)\u00a0l\u00e0 g\u00ec? \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a kho\u1ea3n thu\u1ebf TNCN, k\u1ef3 t\u00ednh, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf,\u00a0c\u00e1c\u00a0kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN&#8230;T\u1ea5t c\u1ea3 nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan t\u1edbi thu\u1ebf TNCN s\u1ebd \u0111\u01b0\u1ee3c\u00a0<\/span><span style=\"font-size: 12pt;\">\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/\">\u0110\u00e0o t\u1ea1o k\u1ebf to\u00e1n Centax<\/a><\/strong>\u00a0l\u1ea7n l\u01b0\u1ee3t tr\u00ecnh b\u1ea7y b\u1eddi nh\u1eefng b\u00e0i vi\u1ebft c\u1ee7a m\u00ecnh. M\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i b\u00e0i \u0111\u1ea7u ti\u00ean, trong lo\u1ea1t b\u00e0i v\u1ec1 thu\u1ebf TNCN.<\/span><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; color: #000000; font-size: 14pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">1. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu, thu tr\u1ef1c ti\u1ebfp tr\u00ean thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c c\u1ee7a c\u00e1 nh\u00e2n trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, th\u01b0\u1eddng l\u00e0 m\u1ed9t n\u0103m ho\u1eb7c t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><strong>2.\u00a0<span style=\"color: #000000;\">\u0110\u1eb7c \u0111i\u1ec3m<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n <\/strong>l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c \u0111\u1ed9ng vi\u00ean mang t\u00ednh b\u1eaft bu\u1ed9c tr\u00ean nguy\u00ean t\u1eafc theo lu\u1eadt \u0111\u1ecbnh. Ph\u00e2n ph\u1ed1i kho\u1ea3n thu nh\u1eadp qua thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n g\u1eafn v\u1edbi quy\u1ec1n l\u1ef1c, s\u1ee9c m\u1ea1nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Do <strong>thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> l\u00e0 kho\u1ea3n thu\u1ebf tr\u1ef1c thu, v\u00ec v\u1eady ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf c\u0169ng l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n d\u1ecbch g\u00e1nh n\u1eb7ng ch\u1ecbu thu\u1ebf cho ng\u01b0\u1eddi kh\u00e1c.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf TNCN l\u00e0 kho\u1ea3n \u0111\u00f3ng g\u00f3p kh\u00f4ng ho\u00e0n tr\u1ea3 tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi n\u1ed9p. N\u00f3 v\u1eadn \u0111\u1ed9ng m\u1ed9t chi\u1ec1u, kh\u00f4ng ph\u1ea3i l\u00e0 kho\u1ea3n th\u00f9 lao m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tr\u1ea3 cho Nh\u00e0 n\u01b0\u1edbc do \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c d\u1ecbch v\u1ee5 Nh\u00e0 n\u01b0\u1edbc cung c\u1ea5p.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 1, <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"  aligncenter wp-image-1043\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/T\u1ed5ng-quan-v\u1ec1-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-1.jpg\" alt=\"T\u1ed5ng quan v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n - th\u00f4ng t\u01b0\" width=\"689\" height=\"192\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/T\u1ed5ng-quan-v\u1ec1-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-1.jpg 729w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/T\u1ed5ng-quan-v\u1ec1-thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-1-300x84.jpg 300w\" sizes=\"(max-width: 689px) 100vw, 689px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 nh\u1eefng ai, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<a href=\"https:\/\/centax.dsoftware.vn\/phan-biet-ca-nhan-cu-tru-va-ca-nhan-khong-cu-tru\/\"> Ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>4. K\u1ef3 t\u00ednh thu\u1ebf<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 6, <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u01b0 sau:<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">4.1. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>a. K\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/strong><\/span><\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam. T\u1eeb n\u0103m th\u1ee9 hai, k\u1ef3 t\u00ednh thu\u1ebf c\u0103n c\u1ee9 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>b. K\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp: \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng.<\/strong><\/span><\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4.2. C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp.\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh nh\u01b0 c\u1eeda h\u00e0ng, qu\u1ea7y h\u00e0ng th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa hay kh\u00f4ng c\u01b0 tr\u00fa m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/doi-tuong-nop-thue-thu-nhap-ca-nhan\/\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>5. Thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 3, <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong>\u00a0thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m 10 lo\u1ea1i thu nh\u1eadp, <strong><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> c\u00f3 c\u00e1c b\u00e0i vi\u1ebft v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00e0y nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-khoan-thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-cua-ca-nhan-cu-tru\/\">Thu nh\u1eadp t\u1eeb kinh doanh.<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-khoan-thu-nhap-tu-kinh-doanh-tien-luong-tien-cong-cua-ca-nhan-cu-tru\/\">Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-khoan-thu-nhap-tu-dau-tu-von\/\">Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thu-nhap-tu-chuyen-nhuong-von\/\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-khoan-thu-nhap-tu-chuyen-nhuong-bat-dong-san\/\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-tncn-doi-voi-khoan-thu-nhap-tu-trung-thuong-cua-ca-nhan-cu-tru\/\">Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng.<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-tncn-cua-doi-tuong-cu-tru-co-thu-nhap-tu-ban-quyen\/\">Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n.<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-tncn-cua-doi-tuong-cu-tru-co-thu-nhap-tu-nhuong-quyen-thuong-mai\/\">Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-tncn-doi-voi-ca-nhan-cu-tru-co-thu-nhap-tu-thua-ke-qua-tang\/\">Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf.<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-tncn-doi-voi-ca-nhan-cu-tru-co-thu-nhap-tu-thua-ke-qua-tang\/\">Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng.<\/a><\/span><\/li>\n<\/ul>\n<h2><span style=\"color: #000000; font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 14pt;\"><strong>6. Mi\u1ec5n thu\u1ebf,<\/strong><strong> gi\u1ea3m thu\u1ebf<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">6.1. C\u00e1c <\/strong><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c<\/strong><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\"> mi\u1ec5n thu\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 4, <strong><a href=\"https:\/\/centax.dsoftware.vn\/luat-thue-tncn-so-042007qh12\/\" target=\"_blank\">Lu\u1eadt thu\u1ebf TNCN 04\/2007\/QH12<\/a><\/strong>\u00a0c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c-<\/em> <em>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/em><em>.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf<\/em><em>.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/em><em>.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p<\/em> <em>\u0111\u1ec3 h\u1ee3p l\u00fd ho\u00e1 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p<\/em><em>.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Thu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c<\/em><em>.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, <\/em><em>chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i,<\/em><em> l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd; thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7<\/em><em>.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/em><em>.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Thu nh\u1eadp t\u1eeb ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m vi\u1ec7c trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng<\/em><em>.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do <\/em><em>Qu\u1ef9 b<\/em><em>\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i tr\u1ea3<\/em><em>.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng<\/em><em>.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd<\/em><em>&#8230;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb qu\u1ef9 t\u1eeb thi\u1ec7n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; <\/em><em>Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i.\u201d<\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">6.2. Gi\u1ea3m thu\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><strong>7<span style=\"color: #000000;\">. K\u00ea khai, n\u1ed9p thu\u1ebf<\/span><\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 t\u1ea1i v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\">Nh\u01b0 v\u1eady, c\u00f3 2 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, \u0111\u00f3 l\u00e0 :<\/span><\/p>\n<p><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\">&#8211; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3<\/span><\/p>\n<p><span style=\"font-size: 10pt; font-family: helvetica, arial, sans-serif;\">&#8211; C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>B\u00e0i vi\u1ebft gi\u1edbi thi\u1ec7u C\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, kh\u00e1i ni\u1ec7m, \u0111\u1eb7c \u0111i\u1ec3m, k\u1ef3 t\u00ednh thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf&#8230; K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i.<\/p>\n","protected":false},"author":7,"featured_media":6085,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[488],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1034"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1034"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1034\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6085"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1034"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}