{"id":1333,"date":"2015-07-10T07:17:53","date_gmt":"2015-07-10T07:17:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1333"},"modified":"2015-08-05T09:11:32","modified_gmt":"2015-08-05T09:11:32","slug":"cach-tinh-thue-tncn-cua-cac-nhan-khong-cu-tru-co-thu-nhap-tu-chuyen-nhuong-von","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1333","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1335\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-cua-khoan-thu-nhap-tu-chuyen-nhuong-von-300x164.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u00e1c nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n - anh chinh\" width=\"293\" height=\"160\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-cua-khoan-thu-nhap-tu-chuyen-nhuong-von-300x164.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-cua-khoan-thu-nhap-tu-chuyen-nhuong-von.jpg 660w\" sizes=\"(max-width: 293px) 100vw, 293px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1ed9t trong nh\u1eefng kho\u1ea3n thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u1edf Vi\u1ec7t Nam l\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u1edf Vi\u1ec7t nam \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o?\u00a0<span style=\"font-size: 12pt;\"><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a> xin \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c<strong>\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/strong> trong b\u00e0i vi\u1ebft n\u00e0y.\u00a0<\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 14pt; line-height: 1.5;\">1. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 4, \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>\u00a0quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1338 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-cua-khoan-thu-nhap-tu-chuyen-nhuong-von-1.jpg\" alt=\"Can cu tinh thue TNCN cua khoan thu nhap tu chuyen nhuong von 1\" width=\"654\" height=\"263\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-cua-khoan-thu-nhap-tu-chuyen-nhuong-von-1.jpg 654w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Can-cu-tinh-thue-TNCN-cua-khoan-thu-nhap-tu-chuyen-nhuong-von-1-300x121.jpg 300w\" sizes=\"(max-width: 654px) 100vw, 654px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang bi\u1ec7t cho 2 \u0111\u1ed1i t\u01b0\u1ee3ng:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady nh\u1eefng kho\u1ea3n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0o? M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-ca-nhan-cu-tru-co-thu-nhap-tu-chuyen-nhuong-phan-von-gop\/\">C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o kh\u00f4ng ph\u1ea3i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam:<\/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\/\" target=\"_blank\">Ph\u00e2n bi\u1ec7t c\u00e1 nh\u00e2n c\u1ee9 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; font-size: 14pt; color: #000000;\"><strong>2. C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u00e1c nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 20, <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n <strong>thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong> nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 20 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh 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 chuy\u1ec3n nh\u01b0\u1ee3ng 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 s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t 0,1%, kh\u00f4ng ph\u00e2n bi\u1ec7t vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam hay t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">T\u1ed5ng s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00f4ng tr\u1eeb b\u1ea5t k\u1ef3 kho\u1ea3n chi ph\u00ed n\u00e0o k\u1ec3 c\u1ea3 gi\u00e1 v\u1ed1n.&#8221;<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u01b0 v\u1eady, C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-3858 \" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/25-07-2015-11-48-54-SA.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u00e1c nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n\" width=\"663\" height=\"171\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/25-07-2015-11-48-54-SA.jpg 803w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/25-07-2015-11-48-54-SA-300x77.jpg 300w\" sizes=\"(max-width: 663px) 100vw, 663px\" \/><span style=\"font-size: 12pt;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">2.2. Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0<\/strong><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">\u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau<\/strong><\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a.1, kho\u1ea3n 1, \u0110i\u1ec1u 11 <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;\">Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a.1, kho\u1ea3n 2, \u0110i\u1ec1u 11 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-ca-nhan-cu-tru-co-thu-nhap-tu-chuyen-nhuong-phan-von-gop\/\">C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/a><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\"><span style=\"font-size: 12pt;\">2.3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu<\/span>\u1ebf<\/strong><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n 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 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 2, \u0110i\u1ec1u 11 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<br \/>\n<\/strong>Xem th\u00eam: <a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-khoan-thu-nhap-tu-chuyen-nhuong-bat-dong-san\/\" target=\"_blank\">C\u00e1ch t\u00ednh thu\u1ebf TNCN\u00a0\u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t\u00a0\u0111\u1ed9ng s\u1ea3n<\/a><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed9t trong nh\u1eefng kho\u1ea3n thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u1edf Vi\u1ec7t Nam l\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u1edf Vi\u1ec7t nam \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o?\u00a0K\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n..<\/p>\n","protected":false},"author":7,"featured_media":6305,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[162],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1333"}],"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=1333"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1333\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6305"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1333"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}