{"id":5654,"date":"2015-08-03T13:32:05","date_gmt":"2015-08-03T13:32:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5654"},"modified":"2015-08-05T03:05:14","modified_gmt":"2015-08-05T03:05:14","slug":"quy-dinh-moi-ve-thue-doi-voi-ca-nhan-kinh-doanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5654","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n"},"content":{"rendered":"
<\/div>\n

\"Quy<\/h2>\n
Thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c thay \u0111\u1ed5i nhi\u1ec1u l\u1ea7n k\u1ec3 t\u1eeb Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong>. T\u1edbi nay, Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n kinh doanh nh\u01b0 th\u1ebf n\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n \u1edf Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong>. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n \u1edf b\u00e0i vi\u1ebft sau \u0111\u00e2y<\/i><\/span><\/div>\n
\n

1.\u00a0<\/strong>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n<\/strong><\/span><\/h2>\n<\/div>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 2 kho\u1ea3n 1 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“a) C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n) l\u00e0 c\u00e1 nh\u00e2n kinh doanh c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh tr\u1eeb c\u00e1 nh\u00e2n kinh doanh h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 3, \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n 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, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a n\u0103m.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec:<\/span><\/p>\n

-Nh\u1eefng c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n\u00a0c\u00f3 m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m tr\u1edf l\u00ean, m\u1edbi ph\u1ea3i t\u00ednh v\u00e0 ch\u1ecbu c\u00e1c kho\u1ea3n thu\u1ebf kho\u00e1n l\u00e0 :\u00a0Thu\u1ebf m\u00f4n b\u00e0i,\u00a0Thu\u1ebf GTGT,\u00a0Thu\u1ebf TNCN<\/span><\/p>\n

-Nh\u1eefng c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m th\u00ec ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf M\u00f4n b\u00e0i<\/span><\/p>\n

2. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/strong><\/span><\/h2>\n
\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 2 kho\u1ea3n 2 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1\u00a0c\u0103n\u00a0c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu. Trong \u0111\u00f3:<\/span><\/p>\n

“a) Doanh thu t\u00ednh thu\u1ebf<\/em><\/span><\/p>\n

a.1) Doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n c\u00f3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo doanh thu kho\u00e1n v\u00e0 doanh thu tr\u00ean ho\u00e1 \u0111\u01a1n.<\/em><\/span><\/p>\n

a.2) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu t\u00ednh thu\u1ebf kho\u00e1n ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p th\u1ef1c t\u1ebf th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/em><\/span><\/p>\n<\/div>\n

b) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu<\/em><\/span><\/p>\n

\n

b.1) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu g\u1ed3m t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c ng\u00e0nh ngh\u1ec1 nh\u01b0 sau:<\/em><\/span><\/p>\n

–\u00a0 Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 1%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 0,5%.<\/em><\/span><\/p>\n

–\u00a0 D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 5%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 2%.<\/em><\/span><\/p>\n

–\u00a0 S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 3%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 1,5%.<\/em><\/span><\/p>\n

–\u00a0 Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 2%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 1%.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, ta x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/strong><\/span><\/p>\n\n\n\n\n
S\u1ed1 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<\/span><\/td>\n<\/tr>\n
S\u1ed1 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<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5:<\/span><\/strong><\/em><\/p>\n

N\u0103m 2015 H\u1ed9 gia \u0111\u00ecnh C c\u00f3 doanh thu kinh doanh cung c\u1ea5p h\u00e0ng h\u00f3a l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng (>100 tri\u1ec7u \u0111\u1ed3ng). H\u1ed9 gia \u0111\u00ecnh C thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf gia tr\u1ecb gi\u00e1 t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u00ean t\u1ed5ng doanh thu l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng, v\u00e0 ph\u1ea3i n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf sau:<\/span><\/p>\n

Thu\u1ebf M\u00f4n b\u00e0i = 1 tri\u1ec7u \u0111\u1ed3ng \/ n\u0103m<\/span><\/p>\n

Thu\u1ebf GTGT = 180 tri\u1ec7u \u0111\u1ed3ng \u00a0x \u00a01% = 1.8 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n

Thu\u1ebf TNCN = 180 tri\u1ec7u \u0111\u1ed3ng \u00a0x \u00a00.5 % = 0.9 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<\/div>\n

3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/span><\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 2, kho\u1ea3n 2 \u0111i\u1ec3m d, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf l\u00e0:<\/span><\/p>\n

“d.1) \u0110\u1ed1i v\u1edbi doanh thu t\u00ednh thu\u1ebf kho\u00e1n th\u00ec th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 t\u1eeb ng\u00e0y 20\/11 \u0111\u1ebfn ng\u00e0y 15\/12 c\u1ee7a n\u0103m tr\u01b0\u1edbc n\u0103m t\u00ednh thu\u1ebf.<\/em><\/span><\/p>\n

d.2) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n m\u1edbi ra kinh doanh (kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1eeb \u0111\u1ea7u n\u0103m) ho\u1eb7c c\u00e1 nh\u00e2n thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh trong n\u0103m th\u00ec th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf kho\u00e1n c\u1ee7a n\u0103m l\u00e0 trong v\u00f2ng 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u kinh doanh ho\u1eb7c ng\u00e0y thay \u0111\u1ed5i quy m\u00f4, ng\u00e0nh ngh\u1ec1 kinh doanh.<\/em><\/span><\/p>\n

d.3) \u0110\u1ed1i v\u1edbi doanh thu theo ho\u00e1 \u0111\u01a1n th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.”<\/em><\/span><\/p>\n

\n

M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i :<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/a> <\/strong><\/span><\/p>\n

Chi ti\u1ebft danh m\u1ee5c ng\u00e0nh ngh\u1ec1 \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01 ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/strong><\/span><\/p>\n

 <\/p>\n

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

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft: Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n – c\u1eadp nh\u1eadt theo th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":5939,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[702],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5654"}],"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=5654"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/5654\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/5939"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5654"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}