{"id":24154,"date":"2017-01-26T00:00:30","date_gmt":"2017-01-26T00:00:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24154"},"modified":"2017-01-25T01:55:31","modified_gmt":"2017-01-25T01:55:31","slug":"thue-tncn-doi-voi-khoan-lai-vay-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24154","title":{"rendered":"Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u00e3i vay c\u00e1 nh\u00e2n"},"content":{"rendered":"
\"Vay<\/a>

Vay c\u00e1 nh\u00e2n _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/span><\/p><\/div>\n

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

C\u00f4ng ty ch\u00fang t\u00f4i vay t\u1eeb 1 c\u00e1 nh\u00e2n th\u00ec l\u00e3i vay \u0111\u00f3 c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? V\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 bao nhi\u00eau?<\/span><\/p>\n

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

1.Thu\u1ebf GTGT<\/span><\/h2>\n

C\u0103n c\u1ee9\u00a0Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 8, \u0110i\u1ec3m b quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

“b) Ho\u1ea1t \u0111\u1ed9ng cho vay ri\u00eang l\u1ebb, kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec ho\u1ea1t \u0111\u1ed9ng cho vay l\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n

2. Thu\u1ebf TNCN<\/span><\/h2>\n

C\u0103n c\u1ee9\u00a0Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 3, \u0110i\u1ec3m a quy \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“a) Ti\u1ec1n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh, nh\u00f3m c\u00e1 nh\u00e2n kinh doanh vay theo h\u1ee3p \u0111\u1ed3ng vay ho\u1eb7c th\u1ecfa thu\u1eadn vay, tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft g.1, \u0111i\u1ec3m g, kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9\u00a0Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 10, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u01b0 sau:<\/span><\/p>\n

“2. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 5%. “<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec kho\u1ea3n l\u00e3i vay ch\u1ecbu thu\u1ebf TNCN theo bi\u1ec3u thu\u1ebf su\u1ea5t to\u00e0n ph\u1ea7n l\u00e0 5%.<\/span><\/p>\n

L\u01b0u \u00fd: Quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf TNDN, th\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed l\u00e3i vay c\u1ee7a c\u00e1 nh\u00e2n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, th\u00ec l\u00e3i su\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c cao h\u01a1n 150% so v\u1edbi l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

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

Quy \u0111\u1ecbnh v\u1ec1 chi tr\u1ea3 l\u00e3i vay<\/a><\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1 5594\/TCT\u2013CS v\u1ec1 vi\u1ec7c chi tr\u1ea3 ti\u1ec1n l\u00e3i vay.<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: C\u00f4ng ty ch\u00fang t\u00f4i vay t\u1eeb 1 c\u00e1 nh\u00e2n th\u00ec l\u00e3i vay \u0111\u00f3 c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? V\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 bao nhi\u00eau? Tr\u1ea3 l\u1eddi: 1.Thu\u1ebf GTGT C\u0103n c\u1ee9\u00a0Th\u00f4ng t\u01b0 219\/2013\/TT-BTC\u00a0t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 8, \u0110i\u1ec3m b quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau: “b) Ho\u1ea1t..<\/p>\n","protected":false},"author":7,"featured_media":29681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2670,3087,4108],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24154"}],"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=24154"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24154\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29681"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24154"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}