{"id":4688,"date":"2015-07-29T04:34:47","date_gmt":"2015-07-29T04:34:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4688"},"modified":"2016-09-02T08:14:32","modified_gmt":"2016-09-02T08:14:32","slug":"cho-thue-nha-nop-nhung-loai-thue-nao","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4688","title":{"rendered":"Cho thu\u00ea nh\u00e0 n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o"},"content":{"rendered":"

\"Cho<\/span><\/p>\n

C\u00e1 nh\u00e2n Cho thu\u00ea nh\u00e0 ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o<\/strong>? C\u00f3 nh\u1ea5t thi\u1ebft b\u1eaft bu\u1ed9c ph\u1ea3i mua h\u00f3a\/ \u0111\u01a1n l\u1ebb c\u1ee7a C\u01a1 quan Thu\u1ebf kh\u00f4ng? C\u00e1 nh\u00e2n c\u00f3 nh\u00e0 cho thu\u00ea mu\u1ed1n mua h\u00f3a \u0111\u01a1n l\u1ebb c\u1ee7a C\u01a1 quan Thu\u1ebf \u0111\u1ec3 giao cho b\u00ean \u0111i thu\u00ea l\u00e0m c\u0103n c\u1ee9 ghi nh\u1eadn kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd th\u00ec b\u00ean cho thu\u00ea ph\u1ea3i l\u00e0m nh\u1eefng g\u00ec? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c chia s\u1ebb c\u00f9ng v\u1edbi c\u00e1c b\u1ea1n v\u1ec1 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 cho thu\u00ea theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 thu nh\u1eadp d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/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 nh\u00e0 \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 nh\u00e0 l\u00e0 :<\/strong><\/span><\/p>\n

– Ti\u1ec1n cho thu\u00ea nh\u00e0 nh\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 nh\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c 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

1.2 Cho thu\u00ea nh\u00e0 c\u00f3 doanh thu d\u01b0\u1edbi 100 tr \u0111\u1ed3ng\/ n\u0103m<\/strong><\/span><\/p>\n

a) Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/strong><\/span><\/h3>\n

C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 7, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>Ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea m\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea <\/em>trong<\/em> n\u0103m thu \u0111\u01b0\u1ee3c t\u1eeb m\u1ed9t tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng <\/em>ho\u1eb7c t\u1ed5ng <\/em>s\u1ed1 ti\u1ec1n cho thu\u00ea trung b\u00ecnh m\u1ed9t th\u00e1ng trong n\u0103m t\u1eeb 8,<\/em>4 <\/em>tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec kh\u00f4ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y<\/em>\u201d<\/em><\/span><\/p>\n

D\u1ef1a v\u00e0o quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea m\u00e0 t\u1ed5ng ti\u1ec1n cho thu\u00ea trong n\u0103m thu \u0111\u01b0\u1ee3c 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng (ho\u1eb7c ti\u1ec1n cho thu\u00ea trung b\u00ecnh 1 th\u00e1ng t\u1eeb 8,4 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng) th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf GTGT, TNCN.<\/span><\/p>\n

b) Th\u00f4ng t\u01b0 92\/2015\/\/TT-BTC<\/strong><\/span><\/h3>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 4, kho\u1ea3n 1 \u0111i\u1ec3m a Th\u00f4ng t\u01b0 92\/2015, cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n bao g\u1ed3m:<\/span><\/p>\n

“a) C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n bao g\u1ed3m: cho thu\u00ea nh\u00e0, m\u1eb7t b\u1eb1ng, c\u1eeda h\u00e0ng, nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i kh\u00f4ng bao g\u1ed3m d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa; cho thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb kh\u00f4ng k\u00e8m theo ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n; cho thu\u00ea t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng k\u00e8m theo d\u1ecbch v\u1ee5<\/strong>.”<\/em><\/span><\/p>\n

Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n c\u0169ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 4, kho\u1ea3n 1, \u0111i\u1ec3m b Th\u00f4ng t\u01b0 92\/2015\/TT-BTC\u00a0nh\u01b0 sau:<\/span><\/p>\n

“b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n 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.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean:\u00a0Ch\u1ec9 nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea nh\u00e0 ( kh\u00f4ng k\u00e8m d\u1ecbch v\u1ee5) m\u00e0 c\u00f3 m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m tr\u1edf xu\u1ed1ng, kh\u00f4ng ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN, ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i m\u1ee9c 1 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m<\/strong><\/span><\/p>\n

2. Cho thu\u00ea nh\u00e0 c\u00f3 doanh thu t\u1eeb 100 tr \u0111\u1ed3ng\/ n\u0103m tr\u1edf l\u00ean<\/strong><\/strong><\/span><\/h2>\n

2.1. T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu<\/strong><\/b><\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0111i\u1ec3m b \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu.<\/span><\/p>\n

“- T\u1ef7 l\u1ec7 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 5%<\/em><\/span><\/p>\n

– T\u1ef7 l\u1ec7 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 5%?<\/em><\/span><\/p>\n

2.2. \u00a0X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/b><\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0111i\u1ec3m c \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu.<\/span><\/p>\n\n\n\n\n
Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/td>\n=<\/span><\/td>\nDoanh thu t\u00ednh thu\u1ebf GTGT<\/span><\/td>\nx<\/span><\/td>\nT\u1ef7 l\u1ec7 thu\u1ebf GTGT 5%<\/span><\/td>\n<\/tr>\n
Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/td>\n=<\/span><\/td>\nDoanh thu t\u00ednh thu\u1ebf TNCN<\/span><\/td>\nx<\/span><\/td>\nT\u1ef7 l\u1ec7 thu\u1ebf TNCN 5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/span><\/p>\n

– Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn\u00a0tr\u00ean<\/span><\/p>\n

– T\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 5% v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a05%<\/span><\/p>\n

2.3 Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/strong><\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, \u0111i\u1ec3m d \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC: “Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u c\u1ee7a t\u1eebng k\u1ef3 h\u1ea1n thanh to\u00e1n<\/strong> tr\u00ean h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n<\/em>.”<\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu cho thu\u00ea nh\u00e0 l\u00e0 k\u1ef3 h\u1ea1n thanh to\u00e1n ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng<\/strong>. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u r\u1ea5t kh\u00f3 v\u1edbi nh\u1eefng gia \u0111\u00ecnh, c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 nh\u01b0ng kh\u00f4ng thu \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u00fang h\u1ea1n, ho\u1eb7c kh\u00f4ng thu \u0111\u01b0\u1ee3c ti\u1ec1n. C\u00e1c b\u1ea1n c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec3m n\u00e0y trong h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0, tr\u00e1nh t\u00ecnh tr\u1ea1ng vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 cho thu\u00ea m\u00e0 ti\u1ec1n cho thu\u00ea nh\u00e0 h\u00e0ng n\u0103m tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ph\u1ea3i \u0111\u00f3ng c\u00e1c lo\u1ea1i thu\u1ebf sau:<\/strong><\/span><\/p>\n