{"id":14396,"date":"2015-09-29T23:27:45","date_gmt":"2015-09-29T23:27:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14396"},"modified":"2015-09-30T09:22:15","modified_gmt":"2015-09-30T09:22:15","slug":"tinh-thue-tncn-khi-co-tien-thue-gia-dinh-tien-nha-gia-dinh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14396","title":{"rendered":"T\u00ednh thu\u1ebf TNCN khi c\u00f3 ti\u1ec1n thu\u1ebf gi\u1ea3 \u0111\u1ecbnh, ti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh"},"content":{"rendered":"

\"T\u00ednh<\/h2>\n

C\u00e1c doanh nghi\u1ec7p khi thu\u00ea lao\u00a0\u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng c\u00f3 ph\u1ee5 c\u1ea5p ti\u1ec1n nh\u00e0, ho\u1eb7c t\u00ednh l\u01b0\u01a1ng Net, ho\u1eb7c tr\u1ea3 thay \u00a0ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0m\u1ed9t s\u1ed1 kho\u1ea3n kh\u00e1c. Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p, \u0111\u01a1n v\u1ecb chi tr\u1ea3 s\u1ebd \u0111\u01b0a ra kho\u1ea3n ph\u1ee5 c\u1ea5p c\u1ed1\u00a0\u0111\u1ecbnh v\u1ec1 ti\u1ec1n nh\u00e0, ti\u1ec1n thu\u1ebf trong l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y, khi t\u00ednh thu\u1ebf TNCN<\/a>, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao\u00a0\u0111\u1ed9ng ph\u1ea3i t\u00ednh ” ti\u1ec1n thu\u1ebf gi\u1ea3\u00a0\u0111\u1ecbnh”, ” ti\u1ec1n nh\u00e0 gi\u1ea3\u00a0\u0111\u1ecbnh” theo m\u1ee9c ph\u1ee5 c\u1ea5p \u0111\u00e3 tho\u1ea3 thu\u1eadn. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00e1ch\u00a0T\u00ednh thu\u1ebf TNCN khi c\u00f3 ti\u1ec1n “thu\u1ebf gi\u1ea3 \u0111\u1ecbnh”, “ti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh”, gi\u00fap cho c\u00e1c b\u1ea1n khi quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015\u00a0\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo\u00a0\u0111\u00fang quy\u00a0\u0111\u1ecbnh.<\/span><\/p>\n

1. Quy\u00a0\u0111\u1ecbnh c\u1ee7a thu\u1ebf TNCN<\/span><\/h2>\n

\u0110i\u1ec1u 14 kho\u1ea3n 1 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

\u201ca) Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i th\u00e0nh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp th\u1ef1c nh\u1eadn (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf) c\u1ed9ng (+) c\u00e1c kho\u1ea3n l\u1ee3i \u00edch do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu c\u00f3) tr\u1eeb (-) c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u201cti\u1ec1n thu\u1ebf gi\u1ea3 \u0111\u1ecbnh\u201d, \u201cti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh\u201d th\u00ec thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i th\u00e0nh thu nh\u1eadp t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m \u201cti\u1ec1n thu\u1ebf gi\u1ea3 \u0111\u1ecbnh\u201d, \u201cti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh\u201d. Tr\u01b0\u1eddng h\u1ee3p trong c\u00e1c kho\u1ea3n tr\u1ea3 thay c\u00f3 ti\u1ec1n thu\u00ea nh\u00e0 th\u00ec ti\u1ec1n thu\u00ea nh\u00e0 t\u00ednh v\u00e0o thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i b\u1eb1ng s\u1ed1 th\u1ef1c tr\u1ea3 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0 th\u1ef1c t\u1ebf ph\u00e1t sinh, \u201cti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh\u201d (n\u1ebfu c\u00f3)).<\/em><\/span><\/p>\n

C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i:<\/em><\/span><\/p>\n

\"T\u00ednh<\/p>\n

Trong \u0111\u00f3:<\/em><\/span><\/p>\n

– Thu nh\u1eadp th\u1ef1c nh\u1eadn l\u00e0 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng bao g\u1ed3m thu\u1ebf m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng.<\/em><\/span><\/p>\n

– C\u00e1c kho\u1ea3n tr\u1ea3 thay l\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC v\u00e0 kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.<\/em><\/span><\/p>\n

– C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb bao g\u1ed3m: gi\u1ea3m tr\u1eeb gia c\u1ea3nh; gi\u1ea3m tr\u1eeb \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n; gi\u1ea3m tr\u1eeb \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC v\u00e0 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC.\u201d<\/em><\/span><\/p>\n

Kho\u1ea3n 2, \u00a0\u0110i\u1ec1u 11\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong>, s\u1eeda\u00a0\u0111\u1ed5i b\u1ed5\u00a0sung\u00a0\u0111i\u1ec3m\u00a0\u0111 kho\u1ea3n 2\u00a0\u0111i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0111.1) Ti\u1ec1n nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3), kh\u00f4ng bao g\u1ed3m: kho\u1ea3n l\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng \u0111\u1ec3 cung c\u1ea5p mi\u1ec5n ph\u00ed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p; nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i khu kinh t\u1ebf, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n cung c\u1ea5p mi\u1ec5n ph\u00ed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1edf t\u1ea1i tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n thu\u00ea nh\u00e0 ho\u1eb7c chi ph\u00ed kh\u1ea5u hao, ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c t\u00ednh theo t\u1ef7 l\u1ec7 gi\u1eefa di\u1ec7n t\u00edch c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng v\u1edbi di\u1ec7n t\u00edch tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c.<\/em><\/span><\/p>\n

Kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf do \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 h\u1ed9 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp.\u201d<\/em><\/span><\/p>\n

Theo nh\u1eefng quy\u00a0\u0111\u1ecbnh tr\u00ean, th\u00ec :<\/strong><\/span><\/p>\n