{"id":16485,"date":"2015-10-26T15:25:25","date_gmt":"2015-10-26T15:25:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16485"},"modified":"2016-12-12T10:13:28","modified_gmt":"2016-12-12T10:13:28","slug":"chi-tra-hoa-hong-moi-gioi-cho-nguoi-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16485","title":{"rendered":"Chi tr\u1ea3 hoa h\u1ed3ng m\u00f4i gi\u1edbi cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"

\"Chi<\/span><\/h2>\n

Trong kinh doanh, nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 hoa h\u1ed3ng m\u00f4i gi\u1edbi cho nh\u1eefng ng\u01b0\u1eddi trung gian. N\u1ebfu h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 trong n\u01b0\u1edbc, doanh nghi\u1ec7p khi chi tr\u1ea3 hoa h\u1ed3ng m\u00f4i gi\u1edbi, ph\u1ea3i t\u00ednh thu\u1ebf TNCN tr\u01b0\u1edbc khi chi tr\u1ea3 cho c\u00e1 nh\u00e2n m\u00f4i gi\u1edbi. Nh\u01b0ng tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i m\u00f4i gi\u1edbi b\u00e1n h\u00e0ng cho doanh nghi\u1ec7p Vi\u1ec7t nam \u1edf n\u01b0\u1edbc ngo\u00e0i, th\u00ec vi\u1ec7c chi tr\u1ea3 hoa h\u1ed3ng m\u00f4i gi\u1edbi<\/em> \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf TNCN th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

Chi tr\u1ea3 hoa h\u1ed3ng m\u00f4i gi\u1edbi cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span><\/h2>\n

Kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt thu\u1ebf TNCN s\u1ed1 04\/2007\/QH12<\/a><\/span> quy \u0111\u1ecbnh<\/span><\/h2>\n

\u201c\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/em><\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y ph\u1ea3i sinh trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/em> \u201d<\/span><\/p>\n

\u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/strong> ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 Thu\u1ebf TNCN cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i nh\u01b0 sau<\/span><\/h2>\n

\u201c \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 v\u00e0 nh\u1eadn thu nh\u1eadp<\/em> \u201d<\/span><\/p>\n

\u0110i\u1ec3m b, kho\u1ea3n 4, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn<\/span><\/h2>\n

\u201cb) C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi kh\u00f4ng mang qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam nh\u01b0ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, bao g\u1ed3m: ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/em> \u201d<\/span><\/p>\n

Kho\u1ea3n 4, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 103\/2014\/TT-BTC<\/a> ng\u00e0y 06\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam h\u01b0\u1edbng d\u1eabn<\/span><\/h2>\n

\u201c\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng<\/em><\/span><\/p>\n

4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 d\u01b0\u1edbi \u0111\u00e2y cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i:<\/em><\/span><\/p>\n

\u2013 S\u1eeda ch\u1eefa ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i (t\u00e0u bay, \u0111\u1ed9ng c\u01a1 t\u00e0u bay, ph\u1ee5 t\u00f9ng t\u00e0u bay, t\u00e0u bi\u1ec3n), m\u1ea3y m\u00f3c, thi\u1ebft b\u1ecb (k\u1ec3 c\u1ea3 \u0111\u01b0\u1eddng c\u00e1p bi\u1ec3n, thi\u1ebft b\u1ecb truy\u1ec1n d\u00e2n), c\u00f3 bao g\u1ed3m ho\u1eb7c kh\u00f4ng bao g\u1ed3m v\u1eadt t\u01b0, thi\u1ebft b\u1ecb thay th\u00ea k\u1ec1m theo;<\/em><\/span><\/p>\n

\u2013 Qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb (tr\u1eeb qu\u1ea3ng c\u1ea3o, ti\u1ebfp th\u1ecb tr\u00ean internet);<\/em><\/span><\/p>\n

\u2013 X\u00fac ti\u1ebfn \u0111\u1ea7u t\u01b0 v\u00e0 th\u01b0\u01a1ng m\u1ea1i;<\/em><\/span><\/p>\n

\u2013 M\u00f4i gi\u1edbi: b\u1ea3n h\u00e0ng h\u1ecfa, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i;\u2026 \u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0m d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ,cho doanh nghi\u1ec7p Vi\u1ec7t Nam b\u00e1n h\u00e0ng h\u00f3a t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, th\u00ec thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam. Doanh nghi\u1ec7p \u00a0chi tr\u1ea3 kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi chi tr\u1ea3 hoa h\u1ed3ng m\u00f4i gi\u1edbi.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i m\u00f4i gi\u1edbi b\u00e1n h\u00e0ng cho doanh nghi\u1ec7p Vi\u1ec7t nam \u1edf n\u01b0\u1edbc ngo\u00e0i, th\u00ec vi\u1ec7c chi tr\u1ea3 hoa h\u1ed3ng m\u00f4i gi\u1edbi \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf TNCN ra sao. B\u00e0i vi\u1ebft n\u00e0y gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u v\u00e0 n\u1eafm r\u00f5, \u0111\u1ec3 kh\u00f4ng b\u1ee1 ng\u1ee1 khi g\u1eb7p tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u00e9.<\/p>\n","protected":false},"author":7,"featured_media":17219,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2034],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16485"}],"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=16485"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16485\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17219"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16485"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}