{"id":18849,"date":"2015-11-23T02:27:44","date_gmt":"2015-11-23T02:27:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18849"},"modified":"2015-11-23T08:03:29","modified_gmt":"2015-11-23T08:03:29","slug":"huong-dan-ke-khai-quyet-toan-thue-doi-voi-ca-nhan-khong-cu-tru-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18849","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa"},"content":{"rendered":"

C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n c\u01b0 tr\u00fa theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNCN<\/a>. C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng? Quy\u1ebft to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0H\u01b0\u1edbng d\u1eabn k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong><\/span><\/p>\n

1. Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/h2>\n

Theo \u0111i\u1ec1u 25, kho\u1ea3n 1 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n\u201c1. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u00e2n (\u00d7) v\u1edbi thu\u1ebf su\u1ea5t 20%.\u201d<\/em><\/span><\/p>\n

1.1\u00a0C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa co\u0301 thu nh\u00e2\u0323p t\u01b0\u0300 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:<\/span><\/p>\n\n\n\n
Thu\u1ebf TCNN pha\u0309i n\u00f4\u0323p<\/span><\/td>\n\u00a0=<\/span><\/td>\n\u00a0Thu nh\u00e2\u0323p chi\u0323u thu\u00ea\u0301<\/span><\/td>\n\u00a0X<\/span><\/td>\nThu\u00ea\u0301 su\u00e2\u0301t 20%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>\n

Chi ti\u1ebft :\u00a0C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/span><\/p>\n

1.2\u00a0Vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0m vi\u1ec7c \u0111\u1ed3ng th\u1eddi \u1edf Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam\u00a0 th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n\n\n\n\n
T\u1ed5ng thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n=<\/span><\/td>\nS\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c cho c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n\u00d7<\/span><\/td>\nThu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng to\u00e0n c\u1ea7u (tr\u01b0\u1edbc thu\u1ebf)<\/span><\/td>\n+<\/span><\/td>\nThu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c (tr\u01b0\u1edbc thu\u1ebf) ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<\/tr>\n
T\u1ed5ng s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong n\u0103m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3: T\u1ed5ng s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong n\u0103m \u0111\u01b0\u1ee3c t\u00ednh theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng c\u1ee7a Vi\u1ec7t Nam.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam:<\/span><\/p>\n\n\n\n\n
T\u1ed5ng thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n=<\/span><\/td>\nS\u1ed1 ng\u00e0y c\u00f3 m\u1eb7t \u1edf Vi\u1ec7t Nam<\/span>
\n__________<\/span><\/td>\n		\u00d7<\/span><\/td>\nThu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng to\u00e0n c\u1ea7u (tr\u01b0\u1edbc thu\u1ebf)<\/span><\/td>\n+<\/span><\/td>\nThu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c (tr\u01b0\u1edbc thu\u1ebf) ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<\/tr>\n
365 ng\u00e0y<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00e1c (tr\u01b0\u1edbc thu\u1ebf) ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam t\u1ea1i \u0111i\u1ec3m a, b n\u00eau tr\u00ean l\u00e0 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 ho\u1eb7c tr\u1ea3 h\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

1.2.C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa co\u0301 thu nh\u00e2\u0323p t\u01b0\u0300 kinh doanh:<\/span><\/p>\n\n\n\n
Thu\u00ea\u0301 TCNN pha\u0309i n\u00f4\u0323p<\/span><\/td>\n\u00a0=<\/span><\/td>\n\u00a0Doanh thu<\/span><\/td>\n\u00a0X<\/span><\/td>\nthu\u00ea\u0301 su\u00e2\u0301t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

1. Doanh thu:<\/span><\/p>\n

– Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 doanh thu l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>\n

2. Thu\u1ebf su\u1ea5t<\/span><\/p>\n

– Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0 sau:<\/span><\/p>\n

a) 1% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ho\u00e1.<\/span><\/p>\n

b) 5% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5.<\/span><\/p>\n

c) 2% \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 doanh thu t\u1eeb nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c nhau nh\u01b0ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c doanh thu c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u00ec thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng tr\u00ean to\u00e0n b\u1ed9 doanh thu.<\/span><\/p>\n

2. Quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/h2>\n

\u0110i\u1ec1u 26, Kho\u1ea3n 2, \u0110i\u1ec3m e3 Th\u00f4ng t\u01b0 111\/2014\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i khi k\u1ebft th\u00fac H\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t nam tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf\u201d<\/em><\/span>
\nTheo quy \u0111\u1ecbnh tr\u00ean c\u00e1 nh\u00e2n\u00a0c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i khi k\u1ebft th\u00fac l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t nam th\u00ec ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/p>\n

C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa. C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN kh\u00f4ng? Quy\u1ebft to\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":16081,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2260],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18849"}],"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=18849"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18849\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16081"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18849"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}