{"id":21666,"date":"2016-01-29T07:41:57","date_gmt":"2016-01-29T07:41:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21666"},"modified":"2016-07-12T07:06:19","modified_gmt":"2016-07-12T07:06:19","slug":"hoi-dap-139","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21666","title":{"rendered":"H\u1ecfi \u0110\u00e1p 139"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1:<\/strong><\/span><\/p>\n

H\u00e0ng th\u00e1ng c\u00f4ng ty c\u00f3 kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf TNCN l\u01b0\u01a1ng l\u00e0m ng\u00f2ai gi\u1edd c\u1ee7a NL\u0110, cu\u1ed1i n\u0103m quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u00ean HTKK kh\u00f4ng t\u00ednh thu\u1ebf TNCN c\u1ee7a ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam ngo\u00e0i gi\u1edd, h\u1ecfi c\u00e1ch l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u1ebf TNCN l\u01b0\u01a1ng l\u00e0m ngo\u00e0i gi\u1edd tr\u00ean HTKK nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 1, \u0110i\u1ec3m i quy \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/span>
\n “i) Thu nh\u1eadp t\u1eeb ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m vi\u1ec7c trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:
\ni.1) Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n do ph\u1ea3i l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c tr\u1ea3 do ph\u1ea3i l\u00e0m \u0111\u00eam, th\u00eam gi\u1edd tr\u1eeb (-) \u0111i m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam ngo\u00e0i gi\u1edd ph\u1ea7n \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi m\u1ee9c l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m vi\u1ec7c trong gi\u1edd l\u00e0 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n do \u0111\u00f3 khi quy\u1ebft to\u00e1n thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd kh\u00f4ng bao g\u1ed3m kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi m\u1ee9c l\u00e0m vi\u1ec7c ban ng\u00e0y ho\u1eb7c ng\u00e0y th\u01b0\u1eddng.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNCN t\u1eeb ti\u1ec1n l\u01b0\u01a1ng<\/a><\/span><\/p>\n

Nh\u1eefng c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2015<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 2:<\/strong><\/span><\/p>\n

Thu nh\u1eadp c\u1ee7a c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c d\u01b0\u1edbi 9 tri\u1ec7u c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 19 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung ti\u1ebft a.3, \u0111i\u1ec3m a, kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC nh\u01b0 sau:<\/span>
\n \u201ca.3) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u01a1n v\u1ecb ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean tr\u1eeb tr\u01b0\u1eddng h\u1ee3p trong n\u0103m 2015 kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0H\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 3:<\/strong><\/span><\/p>\n

Tr\u01b0\u1edbc \u0111\u00e2y t\u00f4i \u0111\u00e3 \u0111\u0103ng k\u00fd MST ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c do t\u00f4i \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh. V\u1eady t\u00f4i mu\u1ed1n chuy\u1ec3n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c cho v\u1ee3 th\u00ec ph\u1ea3i l\u00e0m nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

N\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p MST, mu\u1ed1n thay \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb, doanh nghi\u1ec7p k\u00ea khai l\u1ea1i m\u1eabu 16\/\u0110K-TNCN g\u1eedi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0M\u1eabu th\u00f4ng b\u00e1o m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 02\/TB-MST-NPT<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 4:<\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i \u0111\u1ea7u t\u01b0 1 c\u00e1i m\u1ecf khai th\u00e1c kho\u00e1ng s\u1ea3n t\u1ed5ng tr\u1ecb gi\u00e1 h\u1ebft l\u00e0: 250.000.000 (Hai tr\u0103m n\u0103m m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng)<\/span>
\n Nay b\u00e1n cho 1 c\u00f4ng ty kh\u00e1c t\u1ed5ng gi\u00e1 tr\u1ecb l\u00e0:\u00a0 500.000.000 (N\u0103m tr\u0103m tri\u1ec7u \u0111\u1ed3ng)<\/span>
\n N\u1ebfu ph\u1ea3i \u0111\u00f3ng th\u00ec \u0111\u00f3ng thu\u1ebf bao nhi\u00eau % ?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

M\u1ecf m\u00e0 c\u00f4ng ty b\u1ea1n \u0111\u1ea7u t\u01b0 l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p<\/span>
\n T\u1ea1i Kho\u1ea3n 6, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC\u00a0 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u01b0 sau:<\/span>
\n “6. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, thanh l\u00fd t\u00e0i s\u1ea3n (tr\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n), c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c.
\nKho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, thanh l\u00fd t\u00e0i s\u1ea3n tr\u1eeb (-) gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec kho\u1ea3n thu nh\u1eadp t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c do \u0111\u00f3 c\u00f4ng ty b\u1ea1n s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Cu\u1ed1i n\u0103m kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c h\u00f2a nh\u1eadp v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n TSC\u0110, CCDC (Ph\u1ea7n 1)<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n TSC\u0110, CCDC (Ph\u1ea7n 2)<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 5:<\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i chi th\u01b0\u1edfng 200 tri\u1ec7u \u0111\u1ed3ng cho nh\u00f3m s\u00e1ng ki\u1ebfn k\u1ef9 thu\u1eadt do ph\u00e1t minh ra con ch\u00edp \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 trong ng\u00e0nh k\u1ef9 thu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn. V\u1eady trong k\u1ef3 khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, C\u00f4ng ty t\u00f4i ph\u1ea3i t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng n\u00e0y nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 2, \u0110i\u1ec3m e quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN nh\u01b0 sau:<\/span>
\n “e) C\u00e1c kho\u1ea3n th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c, k\u1ec3 c\u1ea3 th\u01b0\u1edfng b\u1eb1ng ch\u1ee9ng kho\u00e1n, tr\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng sau \u0111\u00e2y:
\n……..
\ne.3) Ti\u1ec1n th\u01b0\u1edfng v\u1ec1 c\u1ea3i ti\u1ebfn k\u1ef9 thu\u1eadt, s\u00e1ng ch\u1ebf, ph\u00e1t minh \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn.”
\n<\/em>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean kho\u1ea3n thu nh\u1eadp t\u1eeb s\u00e1ng ki\u1ebfn k\u1ef9 thu\u1eadt do ph\u00e1t minh ra con chip \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 trong ng\u00e0nh k\u1ef9 thu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

Thu\u1ebf TNCN v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/a><\/span><\/p>\n

Thu\u1ebf TNCN v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi 1: H\u00e0ng th\u00e1ng c\u00f4ng ty c\u00f3 kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf TNCN l\u01b0\u01a1ng l\u00e0m ng\u00f2ai gi\u1edd c\u1ee7a NL\u0110, cu\u1ed1i n\u0103m quy\u1ebft to\u00e1n thu\u1ebf TNCN tr\u00ean HTKK kh\u00f4ng t\u00ednh thu\u1ebf TNCN c\u1ee7a ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam ngo\u00e0i gi\u1edd, h\u1ecfi c\u00e1ch l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u1ebf TNCN l\u01b0\u01a1ng..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21666"}],"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=21666"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21666\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21666"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}