{"id":4507,"date":"2015-07-27T02:59:05","date_gmt":"2015-07-27T02:59:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4507"},"modified":"2015-08-06T04:46:28","modified_gmt":"2015-08-06T04:46:28","slug":"thue-nha-thau-doi-voi-phan-mem","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4507","title":{"rendered":"Thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-4558\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/thu\u1ebf-nh\u00e0-th\u1ea7u.jpg\" alt=\"Thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m\" width=\"208\" height=\"165\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf nh\u00e0 th\u1ea7u lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 kh\u00f3 kh\u0103n v\u1edbi nhi\u1ec1u doanh nghi\u1ec7p. Thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m l\u1ea1i l\u00e0m cho nh\u1eefng doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u ph\u1ea7n m\u1ec1m th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang. V\u1eady thu\u1ebf nh\u00e0 th\u1ea7u v\u1edbi ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Theo Kho\u1ea3n 21 \u0110i\u1ec1u 4 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c\u2026<\/em><em>Ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh bao g\u1ed3m s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><em>\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Theo Kho\u1ea3n 2.37 \u0110i\u1ec1u 6 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cThu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo\u00a0th\u1ecfa thu\u1eadn\u00a0t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, doanh thu nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\u201d.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Theo\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 7 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1032014tt-btc-quy-dinh-ve-thue-nha-thau\/\" target=\"_blank\">Th\u00f4ng t\u01b0 s\u1ed1 103\/2014\/TT-BTC<\/a><\/strong> h\u01b0\u1edbng d\u1eabn th\u1ef1c thu\u1ebf nh\u00e0 th\u1ea7u, c\u00f3 quy \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c\u00a0<\/em><em>Thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ch\u01b0\u01a1ng I), kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i. Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u2026<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n l\u00e0 kho\u1ea3n thu nh\u1eadp d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o \u0111\u01b0\u1ee3c tr\u1ea3 cho quy\u1ec1n s\u1eed d\u1ee5ng, chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 v\u00e0 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m (bao g\u1ed3m: c\u00e1c kho\u1ea3n ti\u1ec1n tr\u1ea3 cho quy\u1ec1n s\u1eed d\u1ee5ng, chuy\u1ec3n giao quy\u1ec1n t\u00e1c gi\u1ea3 v\u00e0 quy\u1ec1n ch\u1ee7 s\u1edf h\u1eefu t\u00e1c ph\u1ea9m; chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p; chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m).<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201cQuy\u1ec1n t\u00e1c gi\u1ea3, quy\u1ec1n ch\u1ee7 s\u1edf h\u1eefu t\u00e1c ph\u1ea9m\u201d, \u201cQuy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p\u201d, &#8220;Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7\u201d quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 Lu\u1eadt D\u00e2n s\u1ef1, Lu\u1eadt S\u1edf h\u1eefu tr\u00ed tu\u1ec7, Lu\u1eadt Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/em><em>\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi vi\u1ec7c nh\u1eadp kh\u1ea9u ph\u1ea7n m\u1ec1m l\u00e0 :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Thu\u1ebf GTGT: b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Thu\u1ebf TNDN= Doanh thu t\u00ednh thu\u1ebf TNDN x T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m l\u00e0 10%.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u01b0u \u00fd :<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu trong h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, hai b\u00ean th\u1ecfa thu\u1eadn s\u1ed1 ti\u1ec1n thanh to\u00e1n \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u, th\u00ec c\u00f4ng ty ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi chi tr\u1ea3 cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i, v\u00e0 chi ph\u00ed thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu h\u1ee3p \u0111\u1ed3ng c\u00f3 ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec ph\u1ea7n m\u1ec1m, m\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb n\u00e0y \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang, th\u00ec d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec ph\u1ea7n m\u1ec1m c\u0169ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT v\u00e0 t\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN \u0111\u01a1i v\u1edbi d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec ph\u1ea7n m\u1ec1m l\u00e0 5%<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thue-nha-thau\/\" target=\"_blank\">Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-nha-thau-doi-voi-phan-mem\/\">C\u00f4ng v\u0103n\u00a011655\/CT-TTHT ng\u00e0y 27\/12\/2014 v\u1ec1 Thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a C\u1ee5c thu\u1ebf TP. HCM<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m th\u01b0\u1eddng gay cho doanh nghi\u1ec7p nhi\u1ec1u l\u00fang t\u00fang, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft Thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m<\/p>\n","protected":false},"author":7,"featured_media":6665,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[526],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4507"}],"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=4507"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4507\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6665"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4507"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}