{"id":24141,"date":"2016-09-09T00:00:21","date_gmt":"2016-09-09T00:00:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24141"},"modified":"2016-11-25T06:41:06","modified_gmt":"2016-11-25T06:41:06","slug":"cac-loai-thue-phat-sinh-khi-cho-thue-nha","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24141","title":{"rendered":"C\u00e1c lo\u1ea1i thu\u1ebf ph\u00e1t sinh khi cho thu\u00ea nh\u00e0"},"content":{"rendered":"

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

Hi\u1ec7n nay t\u00f4i chu\u1ea9n b\u1ecb k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0. Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh th\u00ec t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf g\u00ec kh\u00f4ng?<\/span><\/p>\n

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

\"Cho<\/a>

C\u00e1c lo\u1ea1i thu\u1ebf ph\u00e1t sinh khi cho thu\u00ea nh\u00e0<\/span><\/p><\/div>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 7, \u0110i\u1ec1u 1\u00a0Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a>\u00a0S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 22\u00a0Th\u00f4ng t\u01b0 156\/2013\/TT-BTC\u00a0<\/a>quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c7.<\/strong>\u00a0S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0\u0110i\u1ec1u 22\u00a0Th\u00f4ng t\u01b0 156\/2013\/TT-BTC\u00a0nh\u01b0 sau:<\/em><\/span><\/p>\n

a)<\/em>B\u1ed5 sung\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 22 nh\u01b0 sau:<\/em><\/span><\/p>\n

\u201c1. Nguy\u00ean t\u1eafc khai thu\u1ebf.<\/em><\/span><\/p>\n

H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/em><\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea m\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea trong n\u0103m thu \u0111\u01b0\u1ee3c t\u1eeb m\u1ed9t tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea trung b\u00ecnh m\u1ed9t th\u00e1ng trong n\u0103m t\u1eeb 8,4 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec kh\u00f4ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y\u201d\u201d<\/em><\/span><\/p>\n

K\u1ec3 t\u1eeb ng\u00e0y 1\/9\/2014, Khi Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/strong> c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea m\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea trong n\u0103m thu \u0111\u01b0\u1ee3c t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea trung b\u00ecnh h\u00e0ng th\u00e1ng trong n\u0103m t\u1eeb 8,4 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN. C\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y. Doanh nghi\u1ec7p \u0111i thu\u00ea ph\u1ea3i s\u1eed d\u1ee5ng B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o 01\/TNDN, k\u00e8m theo h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n

Khi c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 cho thu\u00ea c\u00f3 doanh thu h\u00e0ng n\u0103m d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng. th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT, thu\u1ebf TNCN, nh\u01b0ng ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i c\u1ee7a kinh doanh cho thu\u00ea nh\u00e0 l\u00e0 1 tr\u0111\/ n\u0103m<\/span><\/p>\n

Khi c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 cho thu\u00ea c\u00f3 doanh thu h\u00e0ng n\u0103m tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf sau: thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

1. Thu\u1ebf m\u00f4n b\u00e0i:<\/span><\/h2>\n

Theo n\u0103m: 1 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/p>\n

2. Thu\u1ebf GTGT:<\/span><\/h2>\n

S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = DT t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 thu\u1ebf GTGT 5%<\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u1ea3i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea nh\u00e0 tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c kh\u00f4ng bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea. (Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n).<\/span><\/p>\n

3. Thu\u1ebf TNCN:<\/span><\/h2>\n

S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = DT t\u00ednh thu\u1ebf TNCN x T\u1ef7 l\u1ec7 thu\u1ebf TNCN 5%<\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea. (Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf TNCN x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ch\u1eadm c\u00e1c t\u1edd khai tr\u00ean th\u00ec m\u1ee9c ph\u1ea1t l\u00e0 bao nhi\u00eau? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0M\u1ee9c ph\u1ea1t n\u1ed9p ch\u1eadm t\u1edd khai thu\u1ebf GTGT, TNCN, TNDN, M\u00f4n b\u00e0i<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Hi\u1ec7n nay t\u00f4i chu\u1ea9n b\u1ecb k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0. Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh th\u00ec t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf g\u00ec kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":24142,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1209,2670,3080,3081,3783],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24141"}],"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=24141"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24141\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24142"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24141"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}