{"id":31438,"date":"2018-03-30T01:34:54","date_gmt":"2018-03-30T01:34:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31438"},"modified":"2018-03-30T01:34:54","modified_gmt":"2018-03-30T01:34:54","slug":"cong-van-1894tct-tncn-2017-thue-thu-nhap-ca-nhan-hop-dong-dich-vu","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31438","title":{"rendered":"C\u00f4ng v\u0103n 1894\/TCT-TNCN 2017 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5"},"content":{"rendered":"\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\n——-<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1:<\/span>\u00a01894\/TCT-TNCN<\/span><\/span>
\nV\/v \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u01b0\u1edbng m\u1eafc v\u1ec1 thu<\/span><\/i>\u1ebf<\/i>\u00a0TNCN t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5<\/span><\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span>10<\/i>\u00a0th\u00e1ng 5 n\u0103m 20<\/span>1<\/i>7<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

K\u00ednh g\u1eedi:\u00a0<\/span><\/b>C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i<\/span><\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n\u00a024<\/span>19\/CT-TNCN ng\u00e0y 19\/01\/2017 c\u1ee7a C\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 H<\/span>\u00e0\u00a0N<\/span>\u1ed9i\u00a0\u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn v\u01b0\u1edbng m\u1eafc v\u1ec1 thu\u1ebf thu nh<\/span>\u1eadp c\u00e1 nh\u00e2n (TNCN) c\u1ee7a\u00a0<\/span>\u00d4ng Tr\u01b0\u01a1ng Qu\u1ed1c C<\/span>\u1ea7n (<\/span>\u00d4ng) t\u1eeb c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, T<\/span>\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd k<\/span>i\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

1<\/span>.\u00a0<\/b>Quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/b><\/span><\/p>\n

– T\u1ea1i\u00a0\u0111i\u1ec3m c, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c2. Thu nh\u1eadp t\u1eeb ti\u1ec1n\u00a0<\/span>l<\/i>\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/i><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb ti<\/span>\u1ec1<\/i>n\u00a0<\/span>l<\/i>\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi\u00a0<\/span>l<\/i>ao \u0111\u1ed9ng nh<\/span>\u1ead<\/i>n\u00a0<\/span>\u0111\u01b0\u1ee3c\u00a0<\/i>t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng\u00a0<\/span>l<\/i>ao \u0111\u1ed9ng, bao g\u1ed3m:<\/span><\/i><\/span><\/p>\n

\u2026<\/i><\/span><\/p>\n

c) Ti\u1ec1n th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0: ti\u1ec1n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h<\/span>\u00f3a<\/i>, ti<\/span>\u1ec1<\/i>n hoa h\u1ed3ng m\u00f4i gi\u1edbi; ti\u1ec1n tham gia c\u00e1c \u0111\u1ec1 t\u00e0i nghi\u00ean c<\/span>\u1ee9u<\/i>\u00a0khoa h<\/span>\u1ecdc, k\u1ef9 thu\u1eadt; ti\u1ec1n tham gia c\u00e1c d\u1ef1 \u00e1n, \u0111\u1ec1 \u00e1n<\/i>; ti\u1ec1n nhu\u1eadn\u00a0<\/span>b\u00fat theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/i>\u00a0v\u1ec1 ch\u1ebf \u0111\u1ed9 nhu\u1eadn b\u00fat; ti\u1ec1n tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u1ea3ng d\u1ea1y; ti\u1ec1n tham gia bi<\/span>\u1ec3<\/i>u di<\/span>\u1ec5<\/i>n v\u0103n h<\/span>\u00f3a<\/i>, ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c, th\u1ec3 thao; ti\u1ec1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o<\/span>; ti\u1ec1n d\u1ecbch\u00a0<\/i>v\u1ee5 kh\u00e1c, th<\/span>\u00f9 l<\/i>ao kh\u00e1c.\u201d<\/span><\/i><\/span><\/p>\n

– T\u1ea1i\u00a0\u0111i\u1ec3m i, kho\u1ea3n 1, \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC<\/a>\u00a0ng\u00e0y\u00a015\/8\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/span><\/p>\n

\u201c<\/span>1.\u00a0<\/i>Kh<\/span>\u1ea5<\/i>u tr\u1eeb thu\u1ebf<\/span><\/i><\/span><\/p>\n

Kh<\/span>\u1ea5<\/i>u tr\u1eeb thu<\/span>\u1ebf\u00a0<\/i>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\u00a0<\/i>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

\u2026<\/i><\/span><\/p>\n

i) Kh<\/span>\u1ea5<\/i>u tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/span><\/i><\/span><\/p>\n

C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti<\/span>\u1ec1<\/i>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\u00a0<\/i>h\u1ee3p \u0111<\/span>\u1ed3<\/i>ng\u00a0<\/span>l<\/i>ao\u00a0<\/span>\u0111<\/i>\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\u00a0<\/i>t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000)\u00a0<\/span>\u0111<\/i>\u1ed3ng\/<\/span>l\u1ea7<\/i>n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh<\/span>\u1ea5<\/i>u tr\u1eeb thu\u1ebf theo m<\/span>\u1ee9<\/i>c\u00a0<\/span>1<\/i>0% tr\u00ean thu\u00a0<\/span>n<\/i>h\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.\u201d<\/span><\/i><\/span><\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb kinh doanh<\/span><\/b><\/span><\/p>\n

– T\u1ea1i\u00a0\u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/06\/2015\u00a0<\/span>c\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\u00a0c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh; h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n<\/span>\u1ed9i 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\u00a012\/2015\/N\u0110-CP<\/a>\u00a0ng\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>\u1ecbnh v\u1ec1 thu\u1ebf h\u01b0\u1edbng d\u1eabn:<\/span><\/span><\/p>\n

\u201c\u0110i\u1ec1u\u00a0<\/span>1<\/i>. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/i><\/span><\/p>\n

1.\u00a0<\/i>Ng\u01b0\u1eddi n\u1ed9p thu<\/span>\u1ebf\u00a0<\/i>theo h<\/span>\u01b0\u1edb<\/i>ng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng\u00a0<\/span>1\u00a0<\/i>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\u00a0<\/span>l<\/i>\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p\u00a0<\/span>lu\u1eadt<\/i>\u00a0(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

a) H\u00e0nh ngh\u1ec1 \u0111\u1ed9c\u00a0<\/span>l<\/i>\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\u00a0<\/span>lu\u1eadt<\/i>.<\/span><\/i><\/span><\/p>\n

\u2026<\/i><\/span><\/p>\n

2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00eau t\u1ea1i kho\u1ea3n\u00a0<\/span>1\u00a0<\/i>\u0110i\u1ec1u n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1 nh\u00e2n kinh doanh\u00a0c\u00f3\u00a0doanh thu t\u1eeb\u00a0<\/span>1<\/i>00 tri\u1ec7u \u0111<\/span>\u1ed3<\/i>ng\/n\u0103m tr\u1edf xu\u1ed1ng\u201d<\/span><\/i><\/span><\/p>\n

– T\u1ea1i\u00a0\u0111i\u1ec3m a, kho\u1ea3n 1, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC<\/a>\u00a0ng\u00e0y 15\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau tr\u00ean h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201ca) C\u00e1 nh<\/span>\u00e2<\/i>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\u00a0c\u00f3\u00a0ph\u00e1t sinh doanh thu kinh doanh ngo\u00e0i l\u00e3nh th<\/span>\u1ed5\u00a0<\/i>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\u00a0<\/i>\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

– T\u1ea1i\u00a0kho\u1ea3n 1, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC\u00a0ng\u00e0y 15\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau tr\u00ean h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c<\/span>1<\/i>. Nguy\u00ean t\u1eafc khai thu\u1ebf<\/span><\/i><\/span><\/p>\n

a) C\u00e1 nh<\/span>\u00e2<\/i>n kinh doanh n\u1ed9p thu\u1ebf t\u1eebng\u00a0<\/span>l<\/i>\u1ea7n\u00a0ph\u00e1t sinh\u00a0khai thu\u1ebf gi<\/span>\u00e1\u00a0<\/i>tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng\u00a0<\/span>l<\/i>\u1ea7n ph\u00e1t sinh n\u1ebfu c<\/span>\u00f3\u00a0<\/i>t\u1ed5ng doanh thu\u00a0<\/span>t<\/i>rong n\u0103m d\u01b0\u01a1ng\u00a0<\/span>l<\/i>\u1ecbch tr\u00ean\u00a0<\/span>1<\/i>00\u00a0<\/span>tr<\/i>i\u1ec7u \u0111<\/span>\u1ed3<\/i>ng.<\/span><\/i><\/span><\/p>\n

\u2026\u201d<\/i><\/span><\/p>\n

3. Quy \u0111\u1ecbnh v\u1ec1 c\u00e1 nh\u00e2n kinh doanh<\/span><\/b><\/span><\/p>\n

– T\u1ea1i\u00a0kho\u1ea3n 1, \u0110i\u1ec1u 6 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i s\u1ed1 36\/2005\/QH11\u00a0ng\u00e0y 14\/6\/2005 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c<\/i>Th\u01b0\u01a1ng nh\u00e2n bao g\u1ed3m t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh\u00a0<\/span>l<\/i>\u1eadp h\u1ee3p ph\u00e1p, c\u00e1 nh\u00e2n ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i m\u1ed9t c\u00e1ch \u0111\u1ed9c\u00a0<\/span>l<\/i>\u1eadp, th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd kinh doanh<\/span>\u201d.<\/i><\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u1ee5c thu\u1ebf c\u0103n c\u1ee9 n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng, l\u00e0m r\u00f5 \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh n\u00eau tr\u00ean.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n

 <\/p>\n\n\n\n
\u00a0<\/span><\/p>\n

N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>– Nh\u01b0 tr\u00ean;
\n– V\u1ee5 PC, CS;
\n– Website TCT;
\n– L\u01b0u: VT, T<\/span>NCN(2).<\/span>7<\/span><\/td>\n

\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 QU\u1ea2N L\u00dd THU\u1ebe TNCN
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/p>\n

T\u1ea1 Th\u1ecb Ph\u01b0\u01a1ng Lan<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

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