{"id":1482,"date":"2015-07-11T01:46:16","date_gmt":"2015-07-11T01:46:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1482"},"modified":"2015-12-25T18:43:01","modified_gmt":"2015-12-25T18:43:01","slug":"cach-tinh-thue-tncn-doi-voi-ca-nhan-cu-tru-co-thu-nhap-tu-chuyen-nhuong-phan-von-gop","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1482","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p"},"content":{"rendered":"<p>&nbsp;<\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-1493\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/C\u00e1ch-t\u00ednh-thu\u1ebf-TNCN-\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-1-300x225.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p\" width=\"240\" height=\"180\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/C\u00e1ch-t\u00ednh-thu\u1ebf-TNCN-\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-1-300x225.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/C\u00e1ch-t\u00ednh-thu\u1ebf-TNCN-\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-1.jpg 800w\" sizes=\"(max-width: 240px) 100vw, 240px\" \/><\/span><\/h2>\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 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean nh\u1eefng c\u0103n c\u1ee9<\/strong> n\u00e0o? Quy \u0111\u1ecbnh ra sao? <strong><a href=\"https:\/\/centax.dsoftware.vn\/\">\u0110\u00e0o t\u1ea1o k\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 xem chi ti\u1ebft\u00a0v\u1ec1 c\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN t\u1ea1i b\u00e0i vi\u1ebft:\u00a0<\/span><span style=\"font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/tong-quan-ve-thue-thu-nhap-ca-nhan\/\">T\u1ed5ng quan Thu\u1ebf TNCN<\/a><\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 11, Ch\u01b0\u01a1ng 2, <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c chia ra l\u00e0m 2 kho\u1ea3n thu nh\u1eadp nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau \u0111\u00e2y <strong><a href=\"http:\/\/Centax.edu.vn\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c \u0111\u01b0a ra c\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n <strong>thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong> nh\u01b0 sau:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 Kho\u1ea3n 1, \u0110i\u1ec1u 11, <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p l\u00e0 <em><strong>thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/em> v\u00e0 <em><strong>thu\u1ebf su\u1ea5t<\/strong>.<\/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;\">1.1. Thu nh\u1eadp t\u00ednh 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\u1ec3m a, Kho\u1ea3n 1, \u0110i\u1ec1u 11 <strong>Th\u00f4ng t\u01b0 111\/2013\/TTBTC<\/strong> quy \u0111\u1ecbnh c\u0103n c\u1ee9\u00a0t\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 ph\u1ea7n v\u1ed1n g\u00f3p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8220;a) Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1eeb gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.&#8221;<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-3866 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/25-07-2015-12-20-01-CH.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p\" width=\"805\" height=\"207\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/25-07-2015-12-20-01-CH.jpg 805w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/25-07-2015-12-20-01-CH-300x77.jpg 300w\" sizes=\"(max-width: 805px) 100vw, 805px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">a. Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng quy \u0111\u1ecbnh gi\u00e1 thanh to\u00e1n ho\u1eb7c gi\u00e1 thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">b. Gi\u00e1 mua<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0l\u00e0 tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. Tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n\u00a0g\u00f3p\u00a0t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng bao g\u1ed3m: tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n g\u00f3p th\u00e0nh l\u1eadp doanh nghi\u1ec7p,\u00a0tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n c\u1ee7a c\u00e1c l\u1ea7n g\u00f3p b\u1ed5 sung,\u00a0tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n do mua l\u1ea1i,\u00a0tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n t\u1eeb l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p th\u00e0nh l\u1eadp doanh nghi\u1ec7p l\u00e0 tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u00f3p v\u1ed1n. Tr\u1ecb gi\u00e1 v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p b\u1ed5 sung l\u00e0 tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n g\u00f3p b\u1ed5 sung t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u00f3p v\u1ed1n b\u1ed5 sung. Tr\u1ecb gi\u00e1 v\u1ed1n g\u00f3p b\u1ed5 sung \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n do mua l\u1ea1i l\u00e0 gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m mua. Gi\u00e1 mua \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p kh\u00f4ng c\u00f3 gi\u00e1 thanh to\u00e1n ho\u1eb7c gi\u00e1 thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 mua theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf .<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n\u00a0t\u1eeb\u00a0l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n l\u00e0 gi\u00e1 tr\u1ecb l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\">c. C\u00e1c chi ph\u00ed li\u00ean quan<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 nh\u1eefng chi ph\u00ed h\u1ee3p l\u00fd th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng n\u1ed9p ng\u00e2n s\u00e1ch khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng 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;\">1.2. Thu\u1ebf su\u1ea5t<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec3m b, c, d Kho\u1ea3n 1, \u0110i\u1ec1u 11 <strong>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 <strong>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<\/strong> nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8220;Thu\u1ebf su\u1ea5t 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 g\u00f3p \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 20%.&#8221;<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\"><em>a. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf 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. Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng ph\u1ea7n v\u1ed1n g\u00f3p th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r\u00fat v\u1ed1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong style=\"font-family: 'times new roman', times, serif; font-size: 12pt; line-height: 1.5;\"><em>b. C\u00e1ch t\u00ednh thu\u1ebf<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-1497 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/C\u00e1ch-t\u00ednh-thu\u1ebf-TNCN-\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.jpg\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf TNCN \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- thue TNCN\" width=\"642\" height=\"55\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/C\u00e1ch-t\u00ednh-thu\u1ebf-TNCN-\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.jpg 642w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/C\u00e1ch-t\u00ednh-thu\u1ebf-TNCN-\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-300x26.jpg 300w\" sizes=\"(max-width: 642px) 100vw, 642px\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf TNCN<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0111i\u1ec1u \u0110i\u1ec1u 5, kho\u1ea3n 3 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/strong> thay th\u1ebf kho\u1ea3n 22 \u0110i\u1ec1u 7 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a><\/strong> nh\u01b0 sau<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>\u201c22.<\/strong> Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn th\u00eam th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n m\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 s\u1ed1 ti\u1ec1n th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n m\u1edbi b\u1ecf ra cao h\u01a1n gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean \u0111\u00f3 trong t\u1ed5ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>N\u1ebfu kho\u1ea3n ch\u00eanh l\u1ec7ch cao h\u01a1n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, b\u1ed5 sung v\u00e0o ngu\u1ed3n v\u1ed1n kinh doanh th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>N\u1ebfu kho\u1ea3n ch\u00eanh l\u1ec7ch cao h\u01a1n n\u00e0y \u0111\u01b0\u1ee3c chia cho c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u0169 th\u00ec kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y l\u00e0 thu nh\u1eadp c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u0169\u201d.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ea5n \u0111\u1ec1 n\u00e0y, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-quy-dinh-ve-thue-doi-voi-hoat-dong-chuyen-nhuong-von-gop\/\" target=\"_blank\">C\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. 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 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i b\u00e0i vi\u1ebft:<em>\u00a0<\/em><\/span><span style=\"font-size: 12pt;\">\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thue-tncn-doi-voi-ca-nhan-cu-tru-co-khoan-thu-nhap-tu-chuyen-nhuong-chung-khoan\/\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u1ee7a kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; C\u00e1ch t\u00ednh thu\u1ebf TNCN \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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean nh\u1eefng c\u0103n c\u1ee9 n\u00e0o? Quy \u0111\u1ecbnh ra sao? \u0110\u00e0o t\u1ea1o k\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 sau: C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 xem chi ti\u1ebft\u00a0v\u1ec1 c\u00e1c lo\u1ea1i thu nh\u1eadp ch\u1ecbu thu\u1ebf..<\/p>\n","protected":false},"author":7,"featured_media":6323,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[389],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1482"}],"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=1482"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1482\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6323"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1482"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}