{"id":30568,"date":"2017-05-23T07:09:06","date_gmt":"2017-05-23T07:09:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30568"},"modified":"2017-09-19T08:04:25","modified_gmt":"2017-09-19T08:04:25","slug":"quy-dinh-ve-thue-tncn-voi-hop-dong-cung-cap-dich-vu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30568","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN v\u1edbi h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5."},"content":{"rendered":"<div id=\"attachment_29239\" style=\"width: 285px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/12\/Thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\"><img aria-describedby=\"caption-attachment-29239\" decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-29239\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/12\/Thu\u1ebf-thu-nh\u1eadp-c\u00e1-nh\u00e2n-_-K\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\" alt=\"H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5\" width=\"275\" height=\"183\" \/><\/a><p id=\"caption-attachment-29239\" class=\"wp-caption-text\">H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5_ K\u1ebf to\u00e1n thu\u1ebf Centax<\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p thu\u00ea kho\u00e1n h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i. Vi\u1ec7c thu\u00ea kho\u00e1n n\u00e0y kh\u00f4ng c\u00f3 g\u00ec sai, nh\u01b0ng quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN v\u1edbi h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. Quy \u0111\u1ecbnh v\u1ec1 c\u00e1 nh\u00e2n dinh doanh c\u1ee7a h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i kho\u1ea3n 1, 2 \u0111i\u1ec1u 3 <a href=\"https:\/\/centax.dsoftware.vn\/luat-thuong-mai-so-362005qh11\/\">Lu\u1eadt th\u01b0\u01a1ng m\u1ea1i<\/a>, c\u00f3 gi\u1ea3i th\u00edch:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;1. Ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i l\u00e0 ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m m\u1ee5c \u0111\u00edch sinh l\u1ee3i, bao g\u1ed3m mua b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5, \u0111\u1ea7u t\u01b0, x\u00fac ti\u1ebfn th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m m\u1ee5c \u0111\u00edch sinh l\u1ee3i kh\u00e1c.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2. Th\u01b0\u01a1ng nh\u00e2n c\u00f3 quy\u1ec1n ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i trong c\u00e1c ng\u00e0nh ngh\u1ec1, t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n, d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c v\u00e0 theo c\u00e1c ph\u01b0\u01a1ng th\u1ee9c m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng c\u1ea5m.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 6 <strong>Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i<\/strong> s\u1ed1 36\/2005\/QH11 ng\u00e0y 14\/6\/2005 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i>\u201c<\/i><i><span lang=\"VI\">Th\u01b0\u01a1ng nh\u00e2n bao g\u1ed3m t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh <\/span>l<\/i><i><span lang=\"VI\">\u1eadp h\u1ee3p ph\u00e1p, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i m\u1ed9t c\u00e1ch \u0111\u1ed9c <\/span>l<\/i><i><span lang=\"VI\">\u1eadp, th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd kinh doanh<\/span>\u201d.<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i, c\u00e1 nh\u00e2n \u00a0kinh doanh \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i l\u00e0 ng\u01b0\u1eddi c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed9c l\u1eadp, th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><b><span lang=\"VI\">2. Quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">T\u1ea1i \u0110i\u1ec1u 1 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/a> ng\u00e0y 15\/06\/2015 <\/span>c<span lang=\"VI\">\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 t<\/span>r\u00fa <span lang=\"VI\">c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh; h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n<\/span>\u1ed9<span lang=\"VI\">i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111<\/span>\u1ecb<span lang=\"VI\">nh v\u1ec1 thu\u1ebf h\u01b0\u1edbng d\u1eabn:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">\u201c\u0110i\u1ec1u <\/span>1<\/i><i><span lang=\"VI\">. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i>1. <\/i><i><span lang=\"VI\">Ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf <\/i><i><span lang=\"VI\">theo h<\/span>\u01b0\u1edb<\/i><i><span lang=\"VI\">ng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng <\/span>1 <\/i><i><span lang=\"VI\">Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa bao g\u1ed3m c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 gia \u0111\u00ecnh c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c t\u1ea5t c\u1ea3 c\u00e1c <\/span>l<\/i><i><span lang=\"VI\">\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p <\/span>lu\u1eadt<\/i><i><span lang=\"VI\"> (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00e1 nh\u00e2n kinh doanh). L\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh bao g\u1ed3m c\u1ea3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">a) H\u00e0nh ngh\u1ec1 \u0111\u1ed9c <\/span>l<\/i><i><span lang=\"VI\">\u1eadp trong nh\u1eefng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p <\/span>lu\u1eadt<\/i><i><span lang=\"VI\">.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i>\u2026<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00eau t\u1ea1i kho\u1ea3n <\/span>1 <\/i><i><span lang=\"VI\">\u0110i\u1ec1u n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb <\/span>1<\/i><i><span lang=\"VI\">00 tri\u1ec7u \u0111<\/span>\u1ed3<\/i><i><span lang=\"VI\">ng\/n\u0103m tr\u1edf xu\u1ed1ng\u201d<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 1, \u0110i\u1ec1u 3 <strong>Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/strong> ng\u00e0y 15\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau tr\u00ean h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">\u201ca) C\u00e1 nh<\/span>\u00e2<\/i><i><span lang=\"VI\">n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh g\u1ed3m: c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ph\u00e1t sinh doanh thu kinh doanh ngo\u00e0i l\u00e3nh th<\/span>\u1ed5 <\/i><i><span lang=\"VI\">Vi\u1ec7t Nam; c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c<\/span>\u1ed1 <\/i><i><span lang=\"VI\">\u0111\u1ecbnh; c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c theo h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu kinh doanh c\u1ee7a c\u00e1 nh\u00e2n.\u201d<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng \u00a0ng\u01b0\u1eddi \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf theo h\u00ecnh th\u1ee9c kinh doanh t\u1eebng l\u1ea7n ph\u00e1t sinh, l\u00e0 nh\u1eefng ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 cho doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ph\u00e1t sinh doanh thu kinh doanh ngo\u00e0i l\u00e3nh th<\/span>\u1ed5 <span lang=\"VI\">Vi\u1ec7t Nam; <\/span><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"VI\">C\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c<\/span>\u1ed1 <span lang=\"VI\">\u0111\u1ecbnh;<\/span><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c theo h\u00ecnh th\u1ee9c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu kinh doanh c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. Nguy\u00ean t\u1eafc khai thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span lang=\"VI\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i kho\u1ea3n 1, \u0110i\u1ec1u 7 <strong>Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/strong> ng\u00e0y 15\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau tr\u00ean h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">\u201c<\/span>1<\/i><i><span lang=\"VI\">. Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">a) C\u00e1 nh<\/span>\u00e2<\/i><i><span lang=\"VI\">n kinh doanh n\u1ed9p thu\u1ebf t\u1eebng <\/span>l<\/i><i><span lang=\"VI\">\u1ea7n ph\u00e1t sinh khai thu\u1ebf gi<\/span>\u00e1 <\/i><i><span lang=\"VI\">tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng <\/span>l<\/i><i><span lang=\"VI\">\u1ea7n ph\u00e1t sinh n\u1ebfu c<\/span>\u00f3 <\/i><i><span lang=\"VI\">t\u1ed5ng doanh thu <\/span>t<\/i><i><span lang=\"VI\">rong n\u0103m d\u01b0\u01a1ng <\/span>l<\/i><i><span lang=\"VI\">\u1ecbch tr\u00ean <\/span>1<\/i><i><span lang=\"VI\">00 <\/span>tr<\/i><i><span lang=\"VI\">i\u1ec7u \u0111<\/span>\u1ed3<\/i><i><span lang=\"VI\">ng.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, c\u00e1 nh\u00e2n kinh doanh theo t\u1eebng l\u1ea7n ph\u00e1t sinh ph\u1ea3i khai thu\u1ebf GTGT, thu\u1ebf TNCN theo t\u1eebng l\u1ea7n ph\u00e1t sinh, n\u1ebfu c\u00f3 t\u1ed5ng doanh thu trong n\u0103m d\u01b0\u01a1ng l\u1ecbch tr\u00ean 100 tr \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu thu nh\u1eadp trong n\u0103m d\u01b0\u01a1ng l\u1ecbch d\u01b0\u1edbi 100tr \u0111\u1ed3ng, th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN n\u00ean kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.\u00a0Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0111i\u1ec3m i, kho\u1ea3n 1, \u0110i\u1ec1u 25 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\">Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a> ng\u00e0y <span lang=\"VI\">15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">\u201c<\/span>1. <\/i><i><span lang=\"VI\">Kh<\/span>\u1ea5<\/i><i><span lang=\"VI\">u tr\u1eeb thu\u1ebf<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">Kh<\/span>\u1ea5<\/i><i><span lang=\"VI\">u tr\u1eeb thu<\/span>\u1ebf <\/i><i><span lang=\"VI\">l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n t\u00ednh tr\u1eeb s\u1ed1 thu<\/span>\u1ebf <\/i><i><span lang=\"VI\">ph\u1ea3i n\u1ed9p v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i>\u2026<\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">i) Kh<\/span>\u1ea5<\/i><i><span lang=\"VI\">u tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><i><span lang=\"VI\">C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti<\/span>\u1ec1<\/i><i><span lang=\"VI\">n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k<\/span>\u00fd <\/i><i><span lang=\"VI\">h\u1ee3p \u0111<\/span>\u1ed3<\/i><i><span lang=\"VI\">ng <\/span>l<\/i><i><span lang=\"VI\">ao <\/span>\u0111<\/i><i><span lang=\"VI\">\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c<\/span>\u00f3 <\/i><i><span lang=\"VI\">t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) <\/span>\u0111<\/i><i><span lang=\"VI\">\u1ed3ng\/<\/span>l\u1ea7<\/i><i><span lang=\"VI\">n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh<\/span>\u1ea5<\/i><i><span lang=\"VI\">u tr\u1eeb thu\u1ebf theo m<\/span>\u1ee9<\/i><i><span lang=\"VI\">c <\/span>1<\/i><i><span lang=\"VI\">0% tr\u00ean thu <\/span>n<\/i><i><span lang=\"VI\">h\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.\u201d<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5, \u0111\u01a1n v\u1ecb t\u1ed5 ch\u1ee9c thu\u00ea d\u1ecbch v\u1ee5 ph\u1ea3i \u00a0kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi chi tr\u1ea3. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u01b0\u1eddng h\u1ee3p l\u00e0 h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai v\u00e0 k h\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c thu\u1ebf quy \u0111\u1ecbnh, v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 doanh thu tr\u00ean 100tr \u0111\u1ed3ng\/ n\u0103m<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00f4ng khai thu\u1ebf v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf v\u1edbi nh\u1eefng ng\u01b0\u1eddi c\u00f3 doanh thu d\u01b0\u1edbi 100tr \u0111\u1ed3ng\/ n\u0103m<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Tr\u01b0\u1eddng h\u1ee3p l\u00e0 \u00a0ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng, ho\u1eb7c kh\u00f4ng c\u00f3 \u00a0h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u00ec:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">K\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebfTNCN 10% \u0111\u1ed1i v\u1edbi m\u1ee9c chi tr\u1ea3 2tr \u0111\u1ed3ng\/ l\u1ea7n tr\u1edf l\u00ean, tr\u01b0\u1edbc khi chi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o C\u00f4ng v\u0103n s\u1ed1 :\u00a01894<span lang=\"VI\">\/TCT-TNCN\u00a0<\/span><span lang=\"VI\">h\u01b0\u1edbng d\u1eabn v\u01b0\u1edbng m\u1eafc v\u1ec1 thu<\/span>\u1ebf<span lang=\"VI\"> TNCN t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hang-khuyen-mai-cho-tang-co-phai-khau-tru-thue-tncn\/\">Kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf TNCN v\u1edbi kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hang-khuyen-mai-cho-tang-co-phai-khau-tru-thue-tncn\/\">H\u00e0ng khuy\u1ebfn m\u1ea1i, cho t\u1eb7ng c\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN?<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thu-nhap-tu-kieu-hoi-co-chiu-thue-tncn-khong\/\">Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i c\u00f3 ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng?<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p thu\u00ea kho\u00e1n h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i. Vi\u1ec7c thu\u00ea kho\u00e1n n\u00e0y kh\u00f4ng c\u00f3 g\u00ec sai, nh\u01b0ng quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 n\u00e0y nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb..<\/p>\n","protected":false},"author":7,"featured_media":15742,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2812,4282,4283],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30568"}],"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=30568"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30568\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15742"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30568"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}