{"id":17054,"date":"2015-11-02T05:07:26","date_gmt":"2015-11-02T05:07:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17054"},"modified":"2016-12-12T04:52:04","modified_gmt":"2016-12-12T04:52:04","slug":"cong-van-4036tct-tncn-thue-thu-nhap-ca-nhan-khong-cu-tru-moi-gioi-ban-hang-tai-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17054","title":{"rendered":"C\u00f4ng v\u0103n 4036\/TCT-TNCN thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa m\u00f4i gi\u1edbi b\u00e1n h\u00e0ng t\u1ea1i n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Ng\u00e0y 30\/9\/2015 T\u1ed5ng C\u1ee5c Thu\u1ebf c\u00f3 c\u00f4ng v\u0103n s\u1ed1 4036\/TCT-TNCN<\/strong> h\u01b0\u1edbng d\u1eabn Ch\u00ednh s\u00e1ch thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0m m\u00f4i gi\u1edbi b\u00e1n h\u00e0ng h\u00f3a t\u1ea1i n\u01b0\u1edbc ngo\u00e0i cho Doanh nghi\u1ec7p Vi\u1ec7t Nam. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb t\u1edbi c\u00e1c b\u1ea1n.<\/span><\/p>\n

N\u1ed9i dung C\u00f4ng v\u0103n 4036\/TCT-CS<\/strong><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 0206\/2015\/CV ng\u00e0y 19\/6\/2015 c\u1ee7a C\u00f4ng ty TNHH H\u1ea3i s\u1ea3n B\u1ec1n V\u1eefng v\u00e0 c\u00f4ng v\u0103n s\u1ed1 20\/CVCNCTY ng\u00e0y 15\/7\/2015 c\u1ee7a C\u00f4ng ty CP CB XNK Th\u1ee7y s\u1ea3n BR-VT \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0m m\u00f4i gi\u1edbi b\u00e1n h\u00e0ng h\u00f3a t\u1ea1i n\u01b0\u1edbc ngo\u00e0i cho doanh nghi\u1ec7p Vi\u1ec7t Nam. v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, sau khi xin \u00fd ki\u1ebfn v\u00e0 \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

\u2013 T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt thu\u1ebf TNCN s\u1ed1 04\/2007\/QH12 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/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. \u201d<\/span><\/p>\n

\u2013 T\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 Thu\u1ebf TNCN h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\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 \u201d<\/span><\/p>\n

\u2013 T\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 4, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201cb) C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi kh\u00f4ng mang qu\u1ed1c t\u1ecbch Vi\u1ec7t Nam nh\u01b0ng c\u1ecf 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 nhimg c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u00ea ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam. \u201d<\/span><\/p>\n

\u2013 T\u1ea1i kho\u1ea3n 4, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 103\/2014\/TT-BTC 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\u1ed1 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><\/p>\n

\u201c\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng<\/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:<\/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\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (k\u1ec3 c\u1ea3 \u0111\u01b0\u1eddng c\u00e1p bi\u1ec3n, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn), c\u00f3 bao g\u1ed3m ho\u1eb7c kh\u00f4ng bao g\u1ed3m v\u1eadt t\u01b0, thi\u1ebft b\u1ecb thay th\u1ebf k\u00e8m theo;<\/span><\/p>\n

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

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

\u2013 M\u00f4i gi\u1edbi: b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i;\u2026 \u201d<\/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 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam. T\u1ed5 ch\u1ee9c chi 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":"

Ng\u00e0y 30\/9\/2015 T\u1ed5ng C\u1ee5c Thu\u1ebf c\u00f3 c\u00f4ng v\u0103n s\u1ed1 4036\/TCT-TNCN h\u01b0\u1edbng d\u1eabn Ch\u00ednh s\u00e1ch thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0m m\u00f4i gi\u1edbi b\u00e1n h\u00e0ng h\u00f3a t\u1ea1i n\u01b0\u1edbc ngo\u00e0i cho Doanh nghi\u1ec7p Vi\u1ec7t Nam. K\u1ebf to\u00e1n Centax xin chia s\u1ebb t\u1edbi c\u00e1c b\u1ea1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":17313,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2044],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17054"}],"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=17054"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17054\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17313"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17054"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17054"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}