{"id":1174,"date":"2015-07-09T10:43:34","date_gmt":"2015-07-09T10:43:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1174"},"modified":"2015-08-05T08:09:31","modified_gmt":"2015-08-05T08:09:31","slug":"cach-tinh-thue-tncn-doi-voi-khoan-thu-nhap-tu-dau-tu-von","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1174","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1180 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/C\u00e1ch-t\u00ednh-thu\u1ebf-TNCN-c\u1ee7a-kho\u1ea3n-thu-nh\u1eadp-t\u1eeb-\u0111\u1ea7u-t\u01b0-v\u1ed1n.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n - anh chinh\" width=\"234\" height=\"207\" \/><\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n <\/strong>th\u01b0\u1eddng g\u00e2y kh\u00f3 kh\u0103n cho c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e2n vi\u00ean k\u1ebf to\u00e1n. <\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 2, <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 ph\u00e2n ra th\u00e0nh 10 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.\u00a0<\/span><span style=\"font-size: 12pt;\">B\u1ea1n \u0111\u1ecdc t\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 c\u00e1c lo\u1ea1i thu nh\u1eadp t\u00ednh thu\u1ebf TNCN <a href=\"https:\/\/centax.dsoftware.vn\/tong-quan-ve-thue-thu-nhap-ca-nhan\/\">t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10, <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC,<\/strong>\u00a0<strong>C\u00e1ch\u00a0t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/strong> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 2 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh vay theo h\u1ee3p \u0111\u1ed3ng vay ho\u1eb7c th\u1ecfa thu\u1eadn vay, tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng,chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i\u00a0theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft g.1, \u0111i\u1ec3m g, kho\u1ea3n 1, \u0110i\u1ec1u 3 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u1ed5 t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c g\u00f3p v\u1ed1n mua c\u1ed5 ph\u1ea7n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n (bao g\u1ed3m c\u1ea3 C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean), c\u00f4ng ty h\u1ee3p danh, h\u1ee3p t\u00e1c x\u00e3, li\u00ean doanh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kinh doanh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3; l\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; g\u00f3p v\u1ed1n v\u00e0o Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea7n t\u0103ng th\u00eam c\u1ee7a gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p nh\u1eadn \u0111\u01b0\u1ee3c khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p ho\u1eb7c khi r\u00fat v\u1ed1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu v\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c do c\u00e1c t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc ph\u00e1t h\u00e0nh, tr\u1eeb thu nh\u1eadp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft g.1 v\u00e0 g.3, \u0111i\u1ec3m g, kho\u1ea3n 1, \u0110i\u1ec1u 3 <strong>Th\u00f4ng t\u01b0\u00a0111\/2013\/TT-BTC.<\/strong><\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1eb1ng hi\u1ec7n v\u1eadt, b\u1eb1ng danh ti\u1ebfng, b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, b\u1eb1ng ph\u00e1t minh, s\u00e1ng ch\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c tr\u1ea3 b\u1eb1ng c\u1ed5 phi\u1ebfu, thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 10<strong> Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> n\u00eau r\u00f5 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8220;C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.&#8221;<\/span><\/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;\">2.1. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c theo m\u1ee5c 1 b\u00e0i vi\u1ebft n\u00e0y.<\/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;\">2.2. Thu\u1ebf su\u1ea5t<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2, \u0110i\u1ec1u 10 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8220;Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u00e1p d\u1ee5ng theo\u00a0Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 5%.&#8221;<\/span><\/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;\">2.3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u1ef1a v\u00e0o Kho\u1ea3n 3, \u0110i\u1ec1u 10 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ri\u00eang th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp do vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u1ed1n ra n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c tr\u1ea3 b\u1eb1ng c\u1ed5 phi\u1ebfu theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m g, kho\u1ea3n 3, \u0110i\u1ec1u 2 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong>\u00a0th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m g, kho\u1ea3n 3, \u0110i\u1ec1u 2 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong>\u00a0th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r\u00fat v\u1ed1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p t\u0103ng th\u00eam theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d, kho\u1ea3n 3, \u0110i\u1ec1u 2 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong>\u00a0th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n th\u1ef1c nh\u1eadn thu nh\u1eadp khi\u00a0gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p ho\u1eb7c khi r\u00fat v\u1ed1n.<\/span><\/li>\n<\/ul>\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;\">2.4. C\u00e1ch t\u00ednh thu\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1187 \" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-tinh-thue-TNCN-cua-khoan-thu-nhap-tu-dau-tu-von-1.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n - c\u00f4ng th\u1ee9c\" width=\"619\" height=\"61\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-tinh-thue-TNCN-cua-khoan-thu-nhap-tu-dau-tu-von-1.jpg 629w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cach-tinh-thue-TNCN-cua-khoan-thu-nhap-tu-dau-tu-von-1-300x30.jpg 300w\" sizes=\"(max-width: 619px) 100vw, 619px\" \/><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong><strong>\u00a0<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 19 <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> quy \u0111\u1ecbnh v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN c\u1ee7a kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8220;Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">Thu nh\u1eadp t\u00ednh thu\u1ebf, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 3, \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 n\u00e0y.&#8221;<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft sau \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: <\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><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<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-tncn-doi-voi-khoan-thu-nhap-tu-trung-thuong-cua-ca-nhan-cu-tru\/\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-tncn-cua-doi-tuong-cu-tru-co-thu-nhap-tu-nhuong-quyen-thuong-mai\/\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb\u00a0nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u01b0 th\u1ebf n\u00e0o? Theo th\u00f4ng t\u01b0 111\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn ra sao, k\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":6213,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[320],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1174"}],"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=1174"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1174\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6213"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1174"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}