{"id":6120,"date":"2015-08-05T07:44:13","date_gmt":"2015-08-05T07:44:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6120"},"modified":"2015-11-24T23:57:29","modified_gmt":"2015-11-24T23:57:29","slug":"phuong-phap-tinh-thue-doi-voi-ca-nhan-cho-thue-tai-san","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6120","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n"},"content":{"rendered":"

\"Ph\u01b0\u01a1ng<\/h2>\n

C\u00e1c doanh nghi\u1ec7p khi thu\u00ea t\u00e0i s\u1ea3n cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, th\u01b0\u1eddng hay thu\u00ea c\u1ee7a c\u00e1 nh\u00e2n. V\u1eady, quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n \u00a0nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y trong b\u00e0i vi\u1ebft :\u00a0Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n<\/strong><\/span><\/p>\n

1. Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 4, kho\u1ea3n 1 \u0111i\u1ec3m a Th\u00f4ng t\u01b0 s\u1ed1\u00a092\/2015\/TT-BTC<\/a><\/strong>, 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 quy \u0111\u1ecbnh nh\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 ( 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 l\u00ean, m\u1edbi ph\u1ea3i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem:\u00a0Quy \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

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

2.1. 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<\/strong>, \u00a0doanh thu t\u00ednh thu\u1ebf \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 t\u00e0i s\u1ea3n l\u00e0 :<\/strong><\/span><\/p>\n

– Ti\u1ec1n cho thu\u00ea t\u00e0i s\u1ea3n 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 t\u00e0i s\u1ea3n 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

2.2. T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu<\/strong><\/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

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

ph\u1ea3i n\u1ed9p<\/span><\/td>\n

=<\/span><\/td>\nDoanh thu t\u00ednh <\/span><\/p>\n

thu\u1ebf GTGT<\/span><\/td>\n

x<\/span><\/td>\nT\u1ef7 l\u1ec7 thu\u1ebf GTGT 5%<\/span><\/td>\n<\/tr>\n
Thu\u1ebf TNCN <\/span><\/p>\n

ph\u1ea3i n\u1ed9p<\/span><\/td>\n

=<\/span><\/td>\nDoanh thu t\u00ednh <\/span><\/p>\n

thu\u1ebf TNCN<\/span><\/td>\n

x<\/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

2.4 Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/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 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 t\u00e0i s\u1ea3n 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 c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n 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 t\u00e0i s\u1ea3n, tr\u00e1nh t\u00ecnh tr\u1ea1ng vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft :<\/span>
\n H\u1ed3 s\u01a1 chi tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n

M\u1eabu 01\/KK-TTS- t\u1edd khai ki\u00eam gi\u1ea5y n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng thu\u00ea t\u00e0i s\u1ea3n<\/a><\/span><\/p>\n

Cho thu\u00ea nh\u00e0 n\u1ed9p nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o<\/a><\/span><\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea xe t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean<\/a><\/span><\/p>\n

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

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf n\u00e0o? Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n ra sao? K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft<\/p>\n","protected":false},"author":7,"featured_media":6798,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[818],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6120"}],"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=6120"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6120\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6798"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6120"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}