{"id":1190,"date":"2015-07-09T10:39:28","date_gmt":"2015-07-09T10:39:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1190"},"modified":"2015-08-05T07:58:09","modified_gmt":"2015-08-05T07:58:09","slug":"thue-tncn-doi-voi-ca-nhan-cu-tru-co-thu-nhap-tu-thua-ke-qua-tang","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1190","title":{"rendered":"Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng"},"content":{"rendered":"

\"C\u00e1ch<\/span><\/h2>\n

M\u1ed9t trong nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN l\u00e0 thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng. V\u1eady c\u0103n c\u1ee9 t\u00ednh Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/strong>\u00a0<\/strong>l\u00e0 g\u00ec? C\u00e1ch t\u00ednh nh\u01b0 th\u1ebf n\u00e0o? \u0110\u00e0o t\u1ea1o <\/strong>K\u1ebf to\u00e1n Centax<\/strong><\/a> xin \u0111\u01b0\u1ee3c chia s\u1ebb nh\u01b0 sau:<\/span><\/p>\n

1. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 2, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> c\u00f3 ph\u00e2n ra th\u00e0nh 10 lo\u1ea1i thu nh\u1eadp t\u00ednh thu\u1ebf. \u0110\u1ec3 t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c lo\u1ea1i thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u00f3 m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o \u1edf trong b\u00e0i vi\u1ebft: <\/span>T\u1ed5ng quan v\u1ec1 Thu\u1ebf TNCN<\/a><\/span><\/span><\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa c\u0169ng kh\u00e1c nhau. \u0110\u1ec3 hi\u1ec3u ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa m\u1eddi b\u1ea1n xem th\u00eam b\u00e0i vi\u1ebft: Ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/span><\/p>\n

2. C\u00e1ch t\u00ednh thu\u1ebf <\/strong>TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb<\/strong> th\u1eeba k\u1ebf, <\/strong>qu\u00e0 t\u1eb7ng<\/strong><\/span><\/h2>\n

T\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh:\u00a0<\/strong><\/span><\/p>\n

“<\/em><\/strong>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf t\u1eeb qu\u00e0 t\u1eb7ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/em> l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.”<\/em><\/span><\/p>\n

2.1. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/span><\/h3>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n nh\u1eadn. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

a. \u0110\u1ed1i v\u1edbi th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n<\/strong><\/span><\/em><\/span><\/p>\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf l\u00e0 gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n