{"id":2616,"date":"2015-07-17T10:53:30","date_gmt":"2015-07-17T10:53:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2616"},"modified":"2016-12-13T06:26:18","modified_gmt":"2016-12-13T06:26:18","slug":"cach-tinh-thue-doi-voi-ca-nhan-cho-thue-xe-duoi-100-trieu-dongnam","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2616","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea xe d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m"},"content":{"rendered":"

\"C\u00e1ch<\/span><\/h2>\n

R\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi c\u00f3 xe \u00f4 t\u00f4 nh\u00e0n r\u1ed7i, cho c\u00e1 nh\u00e2n ho\u1eb7c doanh nghi\u1ec7p thu\u00ea \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng. C\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea xe c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea xe c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. H\u00f3a \u0111\u01a1n<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 13 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p h\u00f3a \u0111\u01a1n do c\u1ee5c thu\u1ebf \u0111\u1eb7t in nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.
\n<\/em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1 nh\u00e2n cho thu\u00ea xe kh\u00f4ng kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

2. Doanh thu t\u00ednh thu\u1ebf<\/strong><\/span><\/h2>\n

1.1 Doanh thu t\u00ednh thu\u1ebf<\/strong><\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0111i\u1ec3m a \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC, \u00a0doanh thu t\u00ednh thu\u1ebf cho thu\u00ea xe\u00a0\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

a.1) 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\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 kh\u00f4ng 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.<\/em><\/span><\/p>\n

a.2) Doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \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.<\/em><\/span><\/p>\n

a.3) 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 thu nh\u1eadp c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi cho thu\u00ea xe\u00a0l\u00e0 :<\/strong><\/span><\/p>\n

– Ti\u1ec1n cho thu\u00ea xe\u00a0nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 c\u00e1c kho\u1ea3n cho thu\u00ea kh\u00e1c, nh\u1eadn t\u1eebng k\u1ef3 (n\u1ebfu thu\u1ebf do b\u00ean cho thu\u00ea ch\u1ecbu)<\/span><\/p>\n

– Ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng… n\u1ebfu c\u00f3 quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng<\/span><\/p>\n

– N\u1ebfu ti\u1ec1n cho thu\u00ea xe\u00a0nh\u1eadn tr\u01b0\u1edbc c\u1ee7a nhi\u1ec1u n\u0103m, th\u00ec doanh thu t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh cho c\u1ea3 s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c c\u1ee7a nhi\u1ec1u n\u0103m<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 x\u00e1c \u0111\u1ecbnh doanh thu v\u1edbi tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng, hay nhi\u1ec1u s\u1edf h\u1eefu, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i:<\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi : C\u00e1ch t\u00ednh doanh thu cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n trong n\u0103m t\u00ednh thu\u1ebf<\/a><\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi cho thu\u00ea xe\u00a0nh\u01b0 sau:<\/strong><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea xe\u00a0th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5ng doanh thu ph\u00e1t sinh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n.
\n+ Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ed3ng s\u1edf h\u1eefu\u00a0xe cho thu\u00ea th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho 01 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t trong n\u0103m t\u00ednh thu\u1ebf.
\n+ \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5ng doanh thu ph\u00e1t sinh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n.<\/strong>
\n+ Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ed3ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho thu\u00ea th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho 01 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t trong n\u0103m t\u00ednh thu\u1ebf.
\n+ C\u00e1 nh\u00e2n khai thu\u1ebf theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c khai thu\u1ebf cho nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng tr\u00ean m\u1ed9t t\u1edd khai n\u1ebfu t\u00e0i s\u1ea3n cho thu\u00ea t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 c\u00f9ng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/p>\n

– Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khai thu\u1ebf theo k\u1ef3 h\u1ea1n thanh to\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 (ba m\u01b0\u01a1i) c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd b\u1eaft \u0111\u1ea7u th\u1eddi h\u1ea1n cho thu\u00ea.<\/span><\/p>\n

– Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khai thu\u1ebf m\u1ed9t l\u1ea7n theo n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n

4. Thu\u1ebf m\u00f4n b\u00e0i<\/strong><\/span><\/h2>\n

Theo th\u00f4ng t\u01b0 42\/2003\/TT-BTC<\/a>, m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea xe\u00a0c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi 100tr\u0111\/ n\u0103m l\u00e0 1 tr\u0111\/ n\u0103m.<\/span><\/p>\n

T\u1ea3i v\u1ec1 t\u1ea1i \u0111\u00e2y:\u00a0M\u1eabu s\u1ed1 01\/TNDN<\/a><\/span><\/p>\n

5. K\u1ebft lu\u1eadn<\/strong><\/span><\/h2>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea t\u00e0i s\u1ea3n d\u01b0\u1edbi 100 tr\u0111\/n\u0103m, th\u00ec ch\u1ee7 cho thu\u00ea t\u00e0i s\u1ea3n ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i \u1edf m\u1ee9c 1.000.000 \u0111\u1ed3ng \/n\u0103m. N\u1ebfu trong h\u1ee3p \u0111\u1ed3ng th\u1ecfa thu\u1eadn thu\u1ebf m\u00f4n b\u00e0i do doanh nghi\u1ec7p n\u1ed9p, th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed thu\u1ebf m\u00f4n b\u00e0i v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea xe t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015: H\u1ed3 s\u01a1 v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u00ea t\u00e0i s\u1ea3n.<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015:\u00a0Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf cho thu\u00ea xe do ch\u1ee7 xe\u00a0th\u1ef1c hi\u1ec7n<\/a><\/span><\/p>\n

Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf thu\u00ea xe c\u1ee7a c\u00e1 nh\u00e2n do doanh nghi\u1ec7p\u00a0th\u1ef1c hi\u1ec7n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. H\u1ed3 s\u01a1 v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n","protected":false},"author":7,"featured_media":6554,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[313],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2616"}],"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=2616"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2616\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6554"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2616"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}