{"id":4446,"date":"2015-07-26T00:35:18","date_gmt":"2015-07-26T00:35:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4446"},"modified":"2016-01-24T23:36:46","modified_gmt":"2016-01-24T23:36:46","slug":"ho-so-quyet-toan-thue-tncn-doi-voi-nhung-ca-nhan-truc-tiep-khai-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4446","title":{"rendered":"H\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai quy\u1ebft to\u00e1n thu\u1ebf"},"content":{"rendered":"

<\/h2>\n

\"H\u1ed3Nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u01b0 th\u1ebf n\u00e0o th\u00ec ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf? H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf g\u1ed3m nh\u1eefng t\u00e0i li\u1ec7u g\u00ec? C\u00e2u h\u1ecfi n\u00e0y lu\u00f4n l\u00e0m nhi\u1ec1u ng\u01b0\u1eddi t\u00ecm hi\u1ec3u. Trong b\u00e0i vi\u1ebft n\u00e0y, K\u1ebf to\u00e1n Centax<\/a> ch\u1ec9 xin\u00a0\u0111\u1ec1 c\u1eadp t\u1edbi vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng.<\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n thu\u1ebf.<\/strong><\/span><\/h2>\n

Theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 26, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNCN nh\u01b0 sau:<\/span><\/p>\n

“d) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thay trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n

d.1) C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i m\u1ed9t \u0111\u01a1n v\u1ecb v\u00e0 th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c \u1edf \u0111\u01a1n v\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m u\u1ef7 quy\u1ec1n quy\u1ebft to\u00e1n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m vi\u1ec7c \u0111\u1ee7 12 th\u00e1ng trong n\u0103m.<\/em><\/span><\/p>\n

d.2) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean v\u00e0 c\u00f3 th\u00eam thu nh\u1eadp kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft c.4 v\u00e0 c.5, \u0111i\u1ec3m c, kho\u1ea3n 2, \u0110i\u1ec1u n\u00e0y.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean nh\u1eefng c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp<\/em> t\u1eeb ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng t\u1ea1i m\u1ed9t \u0111\u1ee3n v\u1ecb, th\u1ef1c t\u1ebf \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u00f3 v\u00e0o th\u1eddi \u0111i\u1ec3m quy\u1ebft to\u00e1n m\u1edbi \u0111\u01b0\u1ee3c \u1ee7y qu\u1ec1n cho \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp quy\u1ebft to\u00e1n thay.<\/span><\/p>\n

Ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/em><\/strong><\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 111\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 25, Kho\u1ea3n 2, \u0110i\u1ec3m c quy \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

\u201cc) C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, t\u1eeb kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb hai n\u01a1i tr\u1edf l\u00ean ph\u1ea3i t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf. C\u00e1 nh\u00e2n \u0111\u00f3 ph\u1ea3i t\u1ef1 khai quy\u1ebft to\u00e1n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

+ C\u00f3 s\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p th\u00eam.<\/span><\/p>\n

+ C\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau.<\/span><\/p>\n

Nh\u01b0 v\u1eady, n\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, nh\u01b0ng kh\u00f4ng mu\u1ed1n ho\u00e0n ho\u1eb7c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf.<\/strong><\/span><\/p>\n

2. N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf.<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 4, \u0110i\u1ec3m b\u00a0S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m c.2.1, kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

\u201c- C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean thu\u1ed9c di\u1ec7n t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf th\u00ec n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau:<\/em><\/span><\/p>\n

+ C\u00e1 nh\u00e2n \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp n\u00e0o th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng c\u00f3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thay \u0111\u1ed5i n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng kh\u00f4ng t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa (n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c t\u1ea1m tr\u00fa).\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n

+ N\u1ebfu t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng trong n\u0103m c\u00f3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp.<\/span><\/p>\n

+ N\u1ebfu t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp cu\u1ed1i c\u00f9ng trong n\u0103m kh\u00f4ng t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh thi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i Chi c\u1ee5c thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/span><\/p>\n

3. H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf.<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 4, \u0110i\u1ec3m a\u00a0S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b.2.1, kho\u1ea3n 2 \u0110i\u1ec1u 16, Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><\/strong> v\u1ec1 h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf nh\u01b0 sau<\/span><\/span><\/p>\n

\u201cb.2) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n<\/em><\/span><\/p>\n

b.2.1) C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; thu nh\u1eadp t\u1eeb \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m; thu nh\u1eadp t\u1eeb \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1; thu nh\u1eadp t\u1eeb b\u00e1n h\u00e0ng \u0111a c\u1ea5p khai quy\u1ebft to\u00e1n thu\u1ebf\u00a0 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf theo m\u1eabu sau:<\/em><\/span><\/p>\n

– T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf m\u1eabu s\u1ed1 09\/KK-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

– Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-1\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

– Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-3\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/em><\/span><\/p>\n

– Ph\u1ee5 l\u1ee5c m\u1eabu s\u1ed1 09-4\/PL-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

– B\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m, s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3). C\u00e1 nh\u00e2n cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean b\u1ea3n ch\u1ee5p \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp kh\u00f4ng c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf cho c\u00e1 nh\u00e2n do t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u00e3 ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ec3 xem x\u00e9t x\u1eed l\u00fd h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho c\u00e1 nh\u00e2n m\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p, theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt ph\u00e1p n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n ch\u1ee5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn kh\u1ea5u tr\u1eeb thu\u1ebf (ghi r\u00f5 \u0111\u00e3 n\u1ed9p thu\u1ebf theo t\u1edd khai thu\u1ebf thu nh\u1eadp n\u00e0o) do c\u01a1 quan tr\u1ea3 thu nh\u1eadp c\u1ea5p ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/span><\/p>\n

– B\u1ea3n ch\u1ee5p c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc (n\u1ebfu c\u00f3).”<\/em><\/span><\/p>\n