{"id":1499,"date":"2015-07-11T02:13:22","date_gmt":"2015-07-11T02:13:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1499"},"modified":"2015-08-05T09:09:46","modified_gmt":"2015-08-05T09:09:46","slug":"thue-tncn-doi-voi-ca-nhan-cu-tru-co-khoan-thu-nhap-tu-chuyen-nhuong-chung-khoan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1499","title":{"rendered":"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"},"content":{"rendered":"

\"Thu\u1ebf<\/span><\/h2>\n

Theo\u00a0Th\u00f4ng t\u01b0 111\/2013\/TT-BTC <\/strong><\/a>, Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a>\u00a0<\/strong>c\u0103n c\u1ee9 t\u00ednh Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/strong>\u00a0\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? \u0110\u00e0o t\u1ea1o k\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c chia s\u1ebb nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u01b0 sau:<\/span><\/p>\n

Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u1ec1 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong><\/span><\/p>\n

C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n g\u1ed3m nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0o? \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam trong b\u00e0i vi\u1ebft: T\u1ed5ng quan v\u1ec1 thu\u1ebf TNCN<\/a><\/span><\/p>\n

1. 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

T\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 11\u00a0Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh:<\/span><\/p>\n

“<\/strong>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong> v\u00e0 thu\u1ebf su\u1ea5t<\/strong>.”<\/span><\/em><\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec3m a, b Kho\u1ea3n 2, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> nh\u01b0 sau:<\/span><\/p>\n

“Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n.<\/span><\/em><\/span><\/p>\n

a.1) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/em><\/span><\/p>\n

a.1.1) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang giao d\u1ecbch tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n, gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 th\u1ef1c hi\u1ec7n t\u1ea1i S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n. Gi\u00e1 th\u1ef1c hi\u1ec7n l\u00e0 gi\u00e1 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb k\u1ebft qu\u1ea3 kh\u1edbp l\u1ec7nh ho\u1eb7c gi\u00e1 h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c giao d\u1ecbch th\u1ecfa thu\u1eadn t\u1ea1i S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/span><\/em><\/span><\/p>\n

a.1.2) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ee9ng kho\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ea7n nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.”<\/span><\/em><\/span><\/p>\n

1.2. Thu\u1ebf su\u1ea5t v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf<\/strong><\/span><\/h3>\n

T\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec3m b Kho\u1ea3n 2, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong>\u00a0v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 c\u00e1ch t\u00ednh nh\u01b0 sau:<\/span><\/p>\n

“b) Thu\u1ebf su\u1ea5t v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf:<\/span><\/em><\/span><\/p>\n

C\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n n\u1ed9p thu\u1ebf theo thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n.”<\/span><\/em><\/span><\/p>\n

\"Thu\u1ebf<\/span><\/p>\n

Nh\u01b0 v\u1eady, C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong> c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0o ng\u00e0y 30\/07\/2015 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf TNCN t\u1eeb n\u0103m 2015 tr\u1edf \u0111i.<\/span><\/p>\n

\u00a01.3.\u00a0Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/h3>\n

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec3m c, Kho\u1ea3n 2, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“c.1) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang giao d\u1ecbch tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/span><\/em><\/span><\/p>\n

c.2) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang kh\u00f4ng th\u1ef1c hi\u1ec7n giao d\u1ecbch tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n m\u00e0 ch\u1ec9 th\u1ef1c hi\u1ec7n chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu qua h\u1ec7 th\u1ed1ng chuy\u1ec3n quy\u1ec1n c\u1ee7a Trung t\u00e2m l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu ch\u1ee9ng kho\u00e1n t\u1ea1i Trung t\u00e2m l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n.<\/span><\/em><\/span><\/p>\n

c.3) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/em><\/span><\/p>\n

c.4) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng ch\u1ee9ng kho\u00e1n m\u00e0 ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf khi g\u00f3p v\u1ed1n th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n do g\u00f3p v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r\u00fat v\u1ed1n.”<\/span><\/em><\/span><\/p>\n

1.4. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu<\/span><\/h3>\n

T\u1ea1i \u0110i\u1ec3m d, Kho\u1ea3n 2, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh t<\/span>r\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu, c\u00e1 nh\u00e2n ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi nh\u1eadn c\u1ed5 phi\u1ebfu. Khi chuy\u1ec3n nh\u01b0\u1ee3ng s\u1ed1 c\u1ed5 phi\u1ebfu n\u00e0y, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/span><\/p>\n

“d.1) C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 gi\u00e1 tr\u1ecb c\u1ed5 t\u1ee9c ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ho\u1eb7c s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu th\u1ef1c nh\u1eadn nh\u00e2n (\u00d7) v\u1edbi m\u1ec7nh gi\u00e1 c\u1ee7a c\u1ed5 phi\u1ebfu \u0111\u00f3 v\u00e0 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/span><\/em><\/span><\/p>\n

…<\/span><\/em><\/span><\/p>\n

d.2) C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 2, \u0110i\u1ec1u n\u00e0y.”<\/span><\/em><\/span><\/p>\n

V\u1eady thu\u1ebf TNCN ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n

\"Thu\u1ebf<\/span><\/p>\n

2. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN c\u1ee7a kho\u1ea3n 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><\/span><\/h2>\n

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 ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/p>\n

Ngo\u00e0i ra c\u00f3 th\u1ec3 xem th\u00eam b\u00e0i vi\u1ebft: C\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN c\u1ee7a kho\u1ea3n 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.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Theo\u00a0Th\u00f4ng t\u01b0 111\/2013\/TT-BTC , Th\u00f4ng t\u01b0 92\/2015\/TT-BTC\u00a0c\u0103n c\u1ee9 t\u00ednh Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n\u00a0\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? \u0110\u00e0o t\u1ea1o k\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c chia s\u1ebb nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u01b0 sau: Th\u00f4ng t\u01b0 92\/2015\/TT-BTC c\u00f3..<\/p>\n","protected":false},"author":7,"featured_media":6301,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[187],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1499"}],"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=1499"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1499\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6301"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1499"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}