{"id":6184,"date":"2015-08-05T08:43:57","date_gmt":"2015-08-05T08:43:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=6184"},"modified":"2015-08-06T08:13:55","modified_gmt":"2015-08-06T08:13:55","slug":"quy-dinh-moi-cach-tinh-doanh-thu-cho-thue-tai-san-cua-ca-nhan-trong-nam-tinh-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=6184","title":{"rendered":"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"},"content":{"rendered":"

\"Quy<\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 92\/2015\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 30\/7\/2015 nh\u1eefng c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n, c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m tr\u1edf l\u00ean, m\u1edbi ph\u1ea3i k\u00ea khai, ch\u1ecbu thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN. V\u1eady c\u00e1ch t\u00ednh doanh thu cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?\u00a0K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\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<\/strong><\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p\u00a0t\u00e0i s\u1ea3n m\u1ed9t ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/span><\/h2>\n

Doanh thu cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c c\u1ee7a m\u1ed9t n\u0103m, kh\u00f4ng ph\u00e2n bi\u1ec7t trong n\u0103m cho thu\u00ea \u0111\u01b0\u1ee3c bao nhi\u00eau th\u00e1ng.<\/span><\/p>\n

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

B\u00e0 C k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 trong 02 n\u0103m – t\u00ednh theo 12 th\u00e1ng li\u00ean t\u1ee5c – v\u1edbi th\u1eddi gian cho thu\u00ea l\u00e0 t\u1eeb th\u00e1ng 10 n\u0103m 2015 \u0111\u1ebfn h\u1ebft th\u00e1ng 9 n\u0103m 2017, ti\u1ec1n thu\u00ea l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Nh\u01b0 v\u1eady, doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 c\u1ee7a B\u00e0 C x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

N\u0103m 2015, B\u00e0 C cho thu\u00ea nh\u00e0 03 th\u00e1ng (t\u1eeb th\u00e1ng 10 \u0111\u1ebfn h\u1ebft th\u00e1ng 12) v\u1edbi doanh thu cho thu\u00ea l\u00e0: 03 th\u00e1ng x 10 tri\u1ec7u \u0111\u1ed3ng = 30 tri\u1ec7u \u0111\u1ed3ng (< 100 tri\u1ec7u \u0111\u1ed3ng). Nh\u01b0 v\u1eady, n\u0103m 2015 B\u00e0 C 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 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0.<\/em><\/span><\/p>\n

N\u0103m 2016, B\u00e0 C cho thu\u00ea nh\u00e0 12 th\u00e1ng (t\u1eeb th\u00e1ng 01 \u0111\u1ebfn h\u1ebft th\u00e1ng 12), v\u1edbi doanh thu cho thu\u00ea l\u00e0: 12 th\u00e1ng x 10 tri\u1ec7u \u0111\u1ed3ng = 120 tri\u1ec7u \u0111\u1ed3ng (> 100 tri\u1ec7u \u0111\u1ed3ng). Nh\u01b0 v\u1eady, n\u0103m 2016 B\u00e0 C ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0.<\/em><\/span><\/p>\n

N\u0103m 2017, B\u00e0 C cho thu\u00ea nh\u00e0 09 th\u00e1ng (t\u1eeb th\u00e1ng 01 \u0111\u1ebfn h\u1ebft th\u00e1ng 9), v\u1edbi doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u00e0: 09 th\u00e1ng x 10 tri\u1ec7u \u0111\u1ed3ng = 90 tri\u1ec7u \u0111\u1ed3ng (< 100 tri\u1ec7u \u0111\u1ed3ng). Nh\u01b0 v\u1eady, n\u0103m 2017 B\u00e0 C 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 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0.<\/em><\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ed3ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n<\/span><\/strong><\/span><\/h2>\n

Theo \u00a0\u0110i\u1ec1u 4, kho\u1ea3n 2, \u0111i\u1ec3m c Th\u00f4ng t\u01b0 92\/2015\/TT-BTC quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ed3ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho thu\u00ea nh\u01b0 sau:<\/span><\/p>\n

“c) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ed3ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho thu\u00ea 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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho 01 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t trong n\u0103m t\u00ednh thu\u1ebf.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 6: Hai c\u00e1 nh\u00e2n A v\u00e0 B l\u00e0 \u0111\u1ed3ng s\u1edf h\u1eefu m\u1ed9t t\u00e0i s\u1ea3n, n\u0103m 2015 hai c\u00e1 nh\u00e2n c\u00f9ng th\u1ed1ng nh\u1ea5t cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ed3ng s\u1edf h\u1eefu v\u1edbi gi\u00e1 cho thu\u00ea l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng n\u0103m – t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch (>100 tri\u1ec7u \u0111\u1ed3ng) v\u00e0 c\u00e1 nh\u00e2n A l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf. Nh\u01b0 v\u1eady, c\u00e1 nh\u00e2n A thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n n\u00eau tr\u00ean v\u1edbi doanh thu t\u00ednh thu\u1ebf l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng.”<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n, \u0111\u01b0\u1ee3c t\u00ednh doanh thu ch\u1ecbu thu\u1ebf cho 1 ng\u01b0\u1eddi<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i:<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n<\/a><\/span><\/p>\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

 <\/p>\n

 <\/p>\n

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

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u n\u1ed9i dung v\u1ec1 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. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":6800,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[817],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6184"}],"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=6184"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/6184\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6800"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6184"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}