{"id":2396,"date":"2015-07-16T04:57:20","date_gmt":"2015-07-16T04:57:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2396"},"modified":"2015-08-06T02:50:07","modified_gmt":"2015-08-06T02:50:07","slug":"quy-dinh-tu-2015-thu-nhap-tu-hoat-dong-dau-tu-o-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2396","title":{"rendered":"Quy \u0111\u1ecbnh t\u1eeb 2015: Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"

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

Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt, s\u1eeda \u0111\u1ed5i b\u1ed5 sung\u00a0t\u1ea1i\u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 06\/08\/2015 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2015 tr\u1edf \u0111i .\u00a0K\u1ebf to\u00e1n Centax <\/strong><\/a>xin chia s\u1ebb nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 Thu nh\u1eadp nh\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/span><\/p>\n

Theo Kho\u1ea3n 22 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 02\/08\/2014 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2014 tr\u1edf \u0111i, \u0111\u01b0\u1ee3c s\u1eeda\u00a0\u0111\u1ed5i t\u1ea1i\u00a0\u0111i\u1ec1u 1, Th\u00f4ng t\u01b0 96\/\u00a02015\/TT-BTC\u00a0<\/strong>b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC\u00a0\u0111\u01b0\u1ee3c quy\u00a0\u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/em><\/span><\/p>\n

\"Quy<\/span><\/p>\n

– Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n ph\u1ea7n thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p v\u1ec1 Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh; \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc ch\u01b0a k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec tr\u01b0\u1eddng h\u1ee3p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf c\u00e1c n\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 chuy\u1ec3n v\u1ec1 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ea5p h\u01a1n th\u00ec thu ph\u1ea7n ch\u00eanh l\u1ec7ch so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam.<\/em><\/span><\/p>\n

– Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh c\u1ee7a Vi\u1ec7t Nam, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0. M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 t\u00ednh v\u00e0 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i l\u00e0 22% (t\u1eeb ng\u00e0y 01\/01\/2016 l\u00e0 20%), kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (n\u1ebfu c\u00f3) m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c m\u1ed9t lo\u1ea1i thu\u1ebf c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) \u1edf n\u01b0\u1edbc ngo\u00e0i, khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ti\u1ebfp nh\u1eadn \u0111\u1ea7u t\u01b0 tr\u1ea3 thay (k\u1ec3 c\u1ea3 thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e3i c\u1ed5 ph\u1ea7n), nh\u01b0ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i theo lu\u1eadt ph\u00e1p c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 c\u0169ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 chuy\u1ec3n ph\u1ea7n thu nh\u1eadp v\u1ec1 n\u01b0\u1edbc m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/em><\/span><\/p>\n

– H\u1ed3 s\u01a1 \u0111\u00ednh k\u00e8m khi k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m:<\/em><\/span><\/p>\n

+ B\u1ea3n ch\u1ee5p T\u1edd khai thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/em><\/span><\/p>\n

+ B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c b\u1ea3n g\u1ed1c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/span><\/p>\n

– Kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m c\u00f3 chuy\u1ec3n ph\u1ea7n thu nh\u1eadp v\u1ec1 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp ra n\u01b0\u1edbc ngo\u00e0i. Kho\u1ea3n thu nh\u1eadp (l\u00e3i), kho\u1ea3n l\u1ed7 ph\u00e1t sinh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 l\u1ed7, s\u1ed1 thu\u00a0nh\u1eadp (l\u00e3i) ph\u00e1t sinh trong n\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, Th\u00f4ng t\u01b0 96\/2015\/TT-BTC \u00a0\u0111\u00e3 c\u00f3 nh\u1eefng h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u01b0 sau:<\/strong><\/span><\/p>\n

– B\u1ecf quy \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i khi chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00e1c\u00a0<\/span><\/p>\n

– Thu nh\u1eadp t\u1eeb\u00a0\u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i h\u01b0\u1edfng thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng, kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c\u00a0\u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t\u00a0\u01b0u\u00a0\u0111\u00e3i<\/span><\/p>\n

– C\u01a1 quan thu\u1ebf\u00a0\u0111\u01b0\u1ee3c ph\u00e9p\u00a0\u00e1p thu\u1ebf, n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai ph\u1ea7n thu nh\u1eadp t\u1eeb ho\u1ea1t\u00a0\u0111\u1ed9ng\u00a0\u0111\u1ea7u t\u01b0\u00a0\u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n

– Kh\u00f4ng b\u00f9 tr\u1eeb l\u00e3i ( l\u1ed7) c\u1ee7a thu nh\u1eadp t\u1eeb\u00a0\u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0o l\u00e3i ( l\u1ed7) c\u1ee7a \u00a0ho\u1ea1t\u00a0\u0111\u1ed9ng kinh doanh trong n\u01b0\u1edbc<\/span><\/p>\n

Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, m\u1eddi b\u1ea1n \u0111\u1ecdc t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt, s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 06\/08\/2015 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2015 tr\u1edf \u0111i<\/p>\n","protected":false},"author":7,"featured_media":6539,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[318],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2396"}],"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=2396"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2396\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6539"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2396"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}