{"id":5576,"date":"2015-08-03T07:48:05","date_gmt":"2015-08-03T07:48:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5576"},"modified":"2015-08-07T07:52:52","modified_gmt":"2015-08-07T07:52:52","slug":"ho-so-chi-tra-tien-thue-tai-san-cua-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5576","title":{"rendered":"H\u1ed3 s\u01a1 chi tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n"},"content":{"rendered":"

\"H\u1ed3<\/h2>\n

K\u1ebf to\u00e1n Centax<\/a> \u0111\u00e3 chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u00eat : Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n t\u1eeb n\u0103m 2015. Nh\u01b0ng h\u1ed3 s\u01a1 chi tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n g\u1ed3m nh\u1eefng g\u00ec? B\u00e0i vi\u1ebft n\u00e0y, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a>\u00a0T\u1ea1i kho\u1ea3n 7, \u0111i\u1ec1u 1,<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 22<\/em>\u00a0Th\u00f4ng t\u01b0 156\/2013\/TT-BTC\u00a0<\/a><\/strong> v\u1ec1 nguy\u00ean t\u1eafc khai thu\u1ebf nh\u01b0 sau
\n<\/em><\/span>a)<\/em>B\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 22 nh\u01b0 sau:<\/em><\/span><\/p>\n

\u201c1. Nguy\u00ean t\u1eafc khai thu\u1ebf.<\/em><\/span><\/p>\n

H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/em><\/span><\/p>\n

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 trong n\u0103m thu \u0111\u01b0\u1ee3c t\u1eeb m\u1ed9t tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/em>\u00a0<\/em>ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea trung b\u00ecnh m\u1ed9t th\u00e1ng trong n\u0103m<\/em>\u00a0<\/em>t\u1eeb 8,4 tri\u1ec7u \u0111\u1ed3ng<\/em>\u00a0<\/em>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\u201d<\/em>\u201c<\/span><\/p>\n

Nh\u01b0 v\u1eady, theo Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/strong> v\u1edbi nh\u1eefng h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n, ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf M\u00f4n b\u00e0i, thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN. V\u1edbi t\u1eebng m\u1ee9c thu kh\u00e1c nhau, c\u00f3 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c nhau. <\/span><\/p>\n

\u0110\u1ec3 t\u00ecm\u00a0 hi\u1ec3u r\u00f5, m\u1eddi c\u00e1c b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft: Quy \u0111\u1ecbnh m\u1edbi t\u1eeb n\u0103m 2015: H\u1ed3 s\u01a1 v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u00ea t\u00e0i s\u1ea3n<\/a><\/span><\/p>\n

Khi thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, t\u00f9y theo th\u1ecfa thu\u1eadn c\u1ee7a c\u00e1c b\u00ean, c\u00f3 th\u1ec3 c\u00e1 nh\u00e2n c\u00f3 nh\u00e0 l\u00e0m th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf, c\u00f3 th\u1ec3 doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf. V\u1edbi m\u1ed7i tr\u01b0\u1eddng h\u1ee3p, h\u1ed3 s\u01a1 chi tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 nh\u1eefng lo\u1ea1i ch\u1ee9ng t\u1eeb kh\u00e1c nhau. K\u1ebf to\u00e1n Centax<\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ec1 h\u1ed3 s\u01a1 c\u1ee7a\u00a0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 n\u00e0y:<\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n th\u00ec h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0:<\/span><\/p>\n