{"id":22809,"date":"2016-12-17T00:30:16","date_gmt":"2016-12-17T00:30:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22809"},"modified":"2016-12-17T00:02:19","modified_gmt":"2016-12-17T00:02:19","slug":"cong-van-1163tct-tncn-vv-chinh-sach-thue-doi-voi-khoan-chi-tra-thu-nhap-cho-ca-nhan-kinh-doanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22809","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 1163\/TCT-TNCN V\/v: ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi Kho\u1ea3n chi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kinh doanh"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\n——-<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: <\/span>1163\/TCT-TNCN<\/span>
\n V\/v: <\/i>ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi Kho\u1ea3n chi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kinh doanh<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y <\/span>21<\/i> th\u00e1ng <\/span>03<\/i> n\u0103m <\/span>2016<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu\u1ebf t\u1ec9nh H\u1eadu Giang.<\/span><\/span><\/p>\n

Tr\u1ea3 l\u1eddi C\u00f4ng v\u0103n s\u1ed1 765\/CT-KTT ng\u00e0y 15\/06\/2015 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh H\u1eadu Giang h\u1ecfi v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c Kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi<\/span>\u1ebft kh\u1ea5u thanh to\u00e1n, chi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kinh doanh<\/span>, v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

– T\u1ea1i Kho\u1ea3n 4, \u0110i\u1ec1u 2 Lu\u1eadt s\u1ed1 71\/2014\/QH13 <\/a>quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c4. S\u1eeda \u0111<\/span>\u1ed5<\/i>i \u0110i\u1ec1u 10 nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n

\u0110i\u1ec1u<\/i> 10. Thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh<\/span><\/i><\/span><\/p>\n

3. Thu\u1ebf su\u1ea5t:<\/span><\/i><\/span><\/p>\n

a) Ph\u00e2n ph<\/span>\u1ed1<\/i>i, cung c\u1ea5p h\u00e0ng h\u00f3a: 0,5%;<\/span><\/i><\/span><\/p>\n

b) D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 2%.<\/span><\/i><\/span><\/p>\n

Ri\u00eang ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea1i l<\/span>\u00fd<\/i> b\u1ea3o hi<\/span>\u1ec3<\/i>m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p: 5%;<\/span><\/i><\/span><\/p>\n

c) S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g<\/span>\u1eaf<\/i>n v\u1edbi h\u00e0ng <\/span>h\u00f3a<\/i>, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 1,5%;<\/span><\/i><\/span><\/p>\n

d) Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 1%.\u201d<\/span><\/i><\/span><\/p>\n

– T\u1ea1i \u0110i\u1ec3m 4, Ph\u1ee5 l\u1ee5c 01 – Danh M\u1ee5c ng\u00e0nh ngh\u1ec1 t\u00ednh thu\u1ebf GTGT, thu\u1ebf TNCN theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/a> ng\u00e0y 15\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng <\/span>d\u1eabn: C\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN theo <\/span>thu\u1ebf su\u1ea5t<\/i> 1%.<\/span><\/i><\/span><\/p>\n

– T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a> ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t<\/span>\u00ed<\/i>nh n\u1ed9p thu\u1ebf GTGT<\/span><\/i><\/span><\/p>\n

1<\/i>. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn c\u00e1c Kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g<\/span>\u1ed3<\/i>m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1<\/span>n<\/i>), ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n <\/span>h\u1ed7 tr\u1ee3<\/i>, ti\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c Kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/i><\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh kh<\/span>i<\/i> nh\u1eadn Kho\u1ea3n ti\u1ec1n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c, ti\u1ec1n chuy<\/span>\u1ec3<\/i>n nh\u01b0\u1ee3ng quy\u1ec1n ph\u00e1t th\u1ea3i v\u00e0 c\u00e1c Kho\u1ea3n thu t\u00e0i ch\u00ednh kh\u00e1c th\u00ec l\u1eadp ch\u1ee9ng t\u1eeb thu theo quy \u0111\u1ecbnh.\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh chi ti\u1ec1n, c\u0103n c\u1ee9 M\u1ee5c \u0111\u00edch chi \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n.\u201d<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi chi \u201cchi\u1ebft kh\u1ea5u thanh to\u00e1n\u201d<\/i>, chi \u201c<\/i><\/span>h\u1ed7 tr\u1ee3 <\/i>kh\u00e1ch h\u00e0ng \u0111\u1ea1t doanh s\u1ed1\u201d<\/span><\/i>, c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a n\u1ebfu \u0111\u01b0\u1ee3c C\u00f4ng ty chi tr\u1ea3 c\u00e1c Kho\u1ea3n ti\u1ec1n n\u00e0y th\u00ec c\u00e1c Kho\u1ea3n ti\u1ec1n n\u00e0y thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN 1%. C\u00f4ng ty chi tr\u1ea3 Kho\u1ea3n \u201cchi\u1ebft kh\u1ea5u thanh to\u00e1n\u201d<\/i>, Kho\u1ea3n chi \u201ch\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng \u0111\u1ea1t doanh s\u1ed1\u201d<\/i> cho c<\/span>\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n theo t\u1edd khai thu\u1ebf m\u1eabu s\u1ed1 01\/CNKD ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u00f4ng ty ghi c\u1ee5m t<\/span>\u1eeb \u201cKhai thay\u201d v\u00e0o ph\u1ea7n tr\u01b0\u1edbc c\u1ee5m t\u1eeb \u201cNg\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf ho\u1eb7c \u0110\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u201d \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi khai k\u00fd t\u00ean, \u0111\u00f3ng d<\/span>\u1ea5u c\u1ee7a C\u00f4ng ty. C\u00f4ng ty n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thay cho c\u00e1 nh\u00e2n t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i C\u00f4ng ty \u0111\u1eb7t tr\u1ee5 s\u1edf. Tr\u00ean h\u1ed3 s\u01a1 t\u00ednh thu\u1ebf, ch\u1ee9ng t\u1eeb thu thu\u1ebf v\u1eabn th\u1ec3 hi\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n kinh doanh.<\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi chi \u201cchi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\u201d<\/i>, T\u1ed5ng c\u1ee5c Thu<\/span>\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s<\/span>\u1ed1 4447\/TCT-TNCN<\/span><\/b> ng\u00e0y 27\/10\/2015 (\u0111\u00ednh k\u00e8m)<\/i> h\u01b0\u1edbng d\u1eabn Kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNCN, C\u00f4ng ty khi chi tr\u1ea3 c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi \u201ctr\u00fang th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i\u201d<\/i>, T<\/span>\u1ed5ng c\u1ee5c Thu<\/span>\u1ebf \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n s<\/span>\u1ed1 3929\/TCT-TNCN<\/span><\/b> ng\u00e0y 23\/09\/2015 (\u0111<\/i><\/span>\u00ed<\/i>nh k\u00e8m)<\/span><\/i> h\u01b0\u1edbng d\u1eabn C\u00f4ng ty th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi Kho\u1ea3n tr\u00fang th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:<\/span><\/i><\/b>
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– V\u1ee5 PC, CS;<\/span><\/span>
\n – Website TCT<\/span><\/span>
\n – L\u01b0u: VT, TNCN (2).<\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 QU\u1ea2N L\u00dd THU\u1ebe TNCN
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/b><\/span><\/p>\n

T\u1ea1 Th\u1ecb Ph\u01b0\u01a1ng Lan<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 1163\/TCT-TNCN V\/v: ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi Kho\u1ea3n chi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kinh doanh H\u00e0 N\u1ed9i, ng\u00e0y 21 th\u00e1ng 03 n\u0103m 2016 K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf t\u1ec9nh..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2813,2814,2812],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22809"}],"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=22809"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22809\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22809"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}