9 tncn-0409-vcpa2
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Transcript of 9 tncn-0409-vcpa2
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LUT THU THU NHPC NHN
Lut s: 04 /2007/QH12, ngy 21/11/2007
Ngi trnh by: Nguyn ThCc
Ch tch Hi T vn thu Vit Nam
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CHNH SCH THU HIN HNH
1.Php lnh thu TN i vi ngi
c TN cao:2.Lut thu thu nhp doanh nghip3. Lut thu chuyn quyn s dng
t:
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NHNNHNLut s: 04 /2007/QH12, ngy 21/11/2007
Lut Thu TNCN gm: 35 iu Chng I: Nhng qui nh chung (9 iu) Chng II: Cn c tnh thu i vi c
nhn c tr (15 iu) Chng III: Cn c tnh thu i vi c
nhn khng c tr (9 iu) Chng IV: iu khon thi hnh (2 iu) (Bao gm ni dung b sung sa i ca TT
62/2009/TT-BTC ngy 27/03/2009)
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iu 1: Phm vi iuchnh
Lut ny quy nh v:
- i tng np thu,- thu nhp chu thu,
- thu nhp c min thu,
- gim thu v- cn c tnh thu thu nhp c nhn.
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1. i tng np thu TNCN:
- c nhn c tr c TNCT pht sinhtrong v ngoi lnh th VN
- c nhn khng c tr c TNCT pht
sinh trong lnh th VN.
iu 2. I TNG NPiu 2. I TNG NPTHUTHU
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iu 2. I TNG NP THUiu 2. I TNG NP THU
2. C nhn c tr p ng mt trong cc K:a) C mt ti VN t 183 ngy tr ln tnh trong
mt nm DL hoc tnh theo 12 thng lin tck t ngy u tin c mt ti VN;b) C ni thng xuyn ti VN, bao gm c
ni ng k thng tr hoc c nh thu ti VN theo hp ng thu c thi hn t
90 ngy tr ln. 3. C nhn khng c tr l ngi khng p
ng iu K trn.
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iu 3. THU NHP CHU THU
Thu nhp chu thu TNCN gm:1. Thu nhp t kinh doanh2. Thu nhp t tin lng, tin cng3. Thu nhp t u t vn4. Thu nhp t chuyn nhng vn5. Thu nhp t chuyn nhng bt ng sn6. Thu nhp trng thng
7. Thu nhp t bn quyn8. Thu nhp t nhngquyn thng mi9. Thu nhp t nhn tha k10. Thu nhp t qu tng
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THU NHP CHU THU
1. Thu nhp t kinh doanh, bao gm:
a) Thu nhp t hot ng SX, KD hngho, dch v;
b) Thu nhp t hot ng hnh ngh clp ca c nhn c giy php hoc
chng ch hnh ngh theo quy nh caphp lut.
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2. TN t tin lng, tin cng bao gm:2.1) Tin lng, tin cng v cc khon c tnh cht
Tin lng, tin cng;
2.2) Cc khon ph cp, tr cp, tr cc khon :- ph cp, tr cp theo quy nh ca PLv u i ngi
c cng;- ph cp quc phng, an ninh;- ph cp c hi, nguy him i vi nhng ngnh,
ngh hoc cng vic ni lm vic c yu t c hi,nguy him;
- Ph cp, tr cp trong lnh vc cng tc, ngnh ngh mNh nc c quy nh vwf ch ph cp, tr cp
THU NHP CHU THU
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THU NHP CHU THU
2. TN t tin lng, tin cng tr (tip)- ph cp thu ht, ph cp khu vc theo quy nh ca PL;- tr cp KK t xut, Tr.C tai nn L, bnh ngh nghip,
Tr.C mt ln khi sinh con hoc nhn nui con nui;- tr cp do suy gim kh nng L, tr cp hu tr mt ln,tin tut hng thng, TrC thi vic,
- tr cp mt vic lm theo Q ca B lut L;- cc khon Tr.C. khc do BHXH chi tr;- tr cp gii quyt t nn x hi;.
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THU NHP CHU THU2 .Thu nhp t tin lng, tin cng (tip)-i vi ngi nc ngoi Khng chu thu: a) Khon tr cp chuyn vng mt ln i vi ngi nc ngoi
n c tr ti Vit Nam. Mc tr cp c tnh tr cn c trn
hp ng lao ng hoc tho thun gia ngi s dng lao ngv ngi lao ng. b) Khon tin mua v my bay kh hi do n v s dng lao
ng chi tr h (hoc thanh ton) cho ngi lao ng l nginc ngoi v php mi nm mt ln. Cn c xc nh l hpng lao ng v gi ghi trn v my bay t Vit Nam n qucgia ngi nc ngoi mang quc tch hoc quc gia gia nhngi nc ngoi sinh sng.
c) Khon tin hc ph cho con ca ngi nc ngoi hc ti VitNam theo bc hc ph thng do n v s dng lao ng chi trh cn c vo hp ng lao ng v chng t np tin hc.
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THU NHP CHU THU
2. Thu nhp t tin lng, tin cng(tip)
2.3) Tin th lao di cc hnh thc;
2.4) Tin nhn c t tham gia hip hikinh doanh, hi ng qun tr, ban kim
sot, hi ng qun l v cc t chc;2.5) Cc khon li ch khc m i tng
np thu nhn c bng tin hockhng bng tin;
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THU NHP CHU THU-a) Khon tin thu nh do n v s dng lao ng chi tr h: tnh vo TN chu
thu theo s thc t chi tr h nhng khng vt qu 15% tng TN chu thu(cha bao gm tin thu nh).
b) i vi khon chi v phng tin phc v a n TT ngi lao ng thkhng tnh vo TN chu thu ca ngi lao ng; trng hp ch chuyn an ring tng c nhn th phi tnh vo TN chu thu ca c nhn .
c) i vi cc khon ph hi vin nh th hi vin sn gn, sn qun vt, thsinh hot cc cu lc b vn ho ngh thut, TDTT... nu ghi ch danh cnhn hoc nhm c nhn s dng th tnh vo TN chu thu ca tng c nhns dng. Trng hp c s dng chung, khng ghi tn c nhn hoc nhmc nhn s dng th khng tnh vo TN chu thu.
d) i vi cc khon chi dch v khc phc v cho c nhn trong hot ngchm sc sc kho, vui chi, th thao, gii tr thm m... nu chi tr ghi rtn c nhn c hng th tnh vo TN chu thu ca c nhn. Trng hp
khng ghi tn c nhn c hng m chi chung cho tp th ngi lao ngth khng tnh vo TN chu thu.
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THU NHP CHU THU ) i vi khon chi tr h tin T nng cao trnh , tay ngh cho ngi Lph hp vi cng vic CM ca ngi L hoc theo KH ca n v s dng Lth khng tnh vo TNca ngi lao ng. Trng hp T khng ng chuynmn nghip v hoc khng nm trong KH ca n v th phi tnh vo TNCT .
e) i vi khon tin n gia ca: khng tnh vo TNCTca ngi L nu trctip t chc ba gia ca.
Trng hp, chi tin trc tip th khng tnh vo TNCT ca ngi L nu mcchi ph hp vi hng dn ca B LTB&XH.(TT s 22 /2008 ngy 15/10/08 :450 000/th)Nu chi cao hn th phn chi vt mc phi tnh vo TNCT.
Mc chi c th p dng i vi DNNN v cc t chc, n v c php hotng KD thuc c quan HCSN... khng qu mc quy nh ca B LTB&XH.i vi cc DN ngoi NN v cc t chc khc, mc chi do th trng n vthng nht vi ch tch cng on quyt nh nhng mc ti a cng khngvt qu mc p dng i vi DNNN.
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iu 3. THU NHP CHUTHU
2. Thu nhp t tin lng, tin cng (tip)2.6) Tin thng, tr cc khon:
- tin thng km theo cc DH c NN phong tng;- tin thng km theo gii thng quc gia, gii thngQT;
- tin thng v ci tin KT, sng ch, pht minh c cquan NN c thm quyn cng nhn;
- tin thng v vic pht hin, khai bo hnh vi vi phmPL vi c quan NN c thm quyn.
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3. Thu nhp chu thu t u t vn:
3.1. Li cho vay
3.2. Li tc c phn3.3. Li tc t cc hnh thc gp vn KD khc.i vi trng hp nhn c tc bng c phiu hoc nhn c
phiu thng, Chia c tc bng tin nhng khng nhn m
tng vn u t th s thu khi chuyn nhng c tc, rtvn hoc chuyn nhng vn.
iu 3. THU NHP CHUTHU
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iu 3. THU NHP CHUTHU
4. Thu nhp t chuyn nhng vn
4.1) Thu nhp t chuyn nhng phn vntrong cc t chc kinh t;
4.2) Thu nhp t chuyn nhng chngkhon;
4.3) Thu nhp t chuyn nhng vn dicc hnh thc khc.
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iu 3. THU NHP CHUTHU
5. Thu nhp t chuyn nhng BS:
5.1) Thu nhp t chuyn nhng QSD
vti sn gn lin vi t;
5.2) Thu nhp t chuyn nhng quyn shu hoc s dng nh ;
5.3) Thu nhp t chuyn nhng quynthu t, thu mt nc;5.4) Cc khon thu nhp khc nhn c t
chuyn nhng bt ng sn.
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iu 3. THU NHP CHUTHU
6. Thu nhp t trng thng, bao gm:6.1) Trng thng x s;
6.2) Trng thng trong cc hnh thc khuynmi;
6.3) Trng thng trong cc hnh thc c cc,casino;
6.4) Trng thng trong cc tr chi, cuc thic thng v cc hnh thc trng thngkhc.
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iu 3. THU NHP CHUTHU
7. Thu nhp t bn quyn, bao gm:
7.1) Thu nhp t chuyn giao, chuynquyn s dng cc i tng caquyn s hu tr tu;
7.2) Thu nhp t chuyn giao cngngh.
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iu 3. THU NHP CHUTHU
8. Thu nhp t nhng quyn thng mi. 9. Thu nhp t nhn tha k l CK, phn
vn trong cc t chc KT, c s KD, btng sn v ti sn khc phi ng k shu hoc ng k s dng.
10. Thu nhp t nhn qu tng l CK,phn vn trong cc t chc KT, c s KD,bt ng sn v ti sn khc phi ng ks hu hoc ng k s dng.
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iu 4. Thu nhp minthu:
1. Thu nhp t chuyn nhng BS giav vi chng; cha , m vi con ;cha nui, m nui vi con nui; chachng, m chng vi con du; cha v,m v vi con r; ng ni, b ni vichu ni; ng ngoi, b ngoi vi chungoi; anh, ch, em rut vi nhau.
2. Thu nhp t chuyn nhng nh ,quyn s dng t v TS gn lin vit ca c nhn trong trng hp cnhn ch c mt nh , t duy nht.
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iu 4.Thu nhp min thu
3. Thu nhp t gi tr quyn s dng tca c nhn c Nh nc giao t.
4. Thu nhp t nhn tha k, qu tng lBS gia v vi chng; cha , m vi con ; cha nui, m nui vi connui; cha chng, m chng vi con du;cha v, m v vi con r; ng ni, b nivi chu ni; ng ngoi, b ngoi vichu ngoi; anh, ch, em rut vi nhau.
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iu 4. Thu nhp minthu
5. Thu nhp ca h G, c nhn trc tipSX Nn, lm nghip, lm mui, nui trng,nh bt TS cha qua ch bin thnh ccsn phm khc hoc ch qua s ch thngthng.
6. Thu nhp t chuyn i t Nn ca hgia nh, c nhn c Nh nc giao
SX. 7. Thu nhp t li tin gi ti t chc tn
dng, li t hp ng BH nhn th. 8. Thu nhp t kiu hi.
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iu 4. Thu nhp min thu
9. Phn tin lng lm vic ban m,lm thm gi c tr cao hn so vi
tin lng lm vic ban ngy, lm tronggi theo quy nh ca PL. 10. Tin lng hu do BHXH chi tr. 11. Thu nhp t hc bng, bao gm:
a) Hc bng nhn c t NSNN;b) Hc bng nhn c t t chc trong
nc v ngoi nc theo chng trnhh tr khuyn hc ca t chc .
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iu 4. Thu nhp min thu 12. TN t bi thng hp ng BH nhn th,
phi nhn th, tin bi thng tai nn L,khon bi thng NN v cc khon bi thng
khc theo quy nh ca PL. 13. TN nhn c t qu t thin c c
quan NN c thm quyn cho php thnh lphoc cng nhn, hot ng v mc ch tthin, nhn o, khng nhm mc ch LN.
14. Thu nhp nhn c t ngun vin trnc ngoi v mc ch t thin, nhn odi hnh thc CP v phi CP c c quan NNc thm quyn ph duyt.
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iu 5. Gim thu
TNT gp kh khn do thin tai,ho hon, tai nn, bnh himngho nh hng n kh nngnp thu th c xt gim thutng ng vi mc thit hi
nhng khng vt qu s thuphi np.
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iu 6. Quy i TNCT ra ng
Vit Nam 1.TNCT nhn c bng ngoi t phi c
quy i ra ng VN theo t gi giao dch
bnh qun trn th trng ngoi t lin ngnhng do NHNN Vit Nam cng b ti thiim pht sinh TN.
2.TNCT nhn c khng bng tin phi
c quy i ra ng Vit Nam theo gi thtrng ca SP, DV hoc SP, DV cng loihoc tng ng ti thi im PS thunhp.
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iu 7. K tnh thu
1. K tnh thu i vi c nhn c tr cquy nh nh sau:
a) K tnh thu theo nm p dng i vi TNt KD; thu nhp t tin lng, tin cng;
b) K tnh thu theo tng ln pht sinh TN pdng i vi TN t u t vn; thu nhp tchuyn nhng vn; thu nhp t chuyn
nhng BS; thu nhp t trng thng; thunhp t bn quyn; thu nhp t nhngquyn thng mi; thu nhp t tha k; thunhp t qu tng.
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iu 7. K tnh thu
c) K tnh thu theo tng ln chuyn nhnghoc theo nm i vi thu nhp t chuyn
nhng CK. Trng hp c nhn p dng ktnh thu theo nm th phi ng k t unm vi c quan thu.
2. K tnh thu i vi c nhn khng c tr
theo tng ln pht sinh thu nhp p dngi vi tt c cc khon thu nhp chu thu
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1. Vic ng k thu, k khai, khu
tr thu, np thu, quyt tonthu, hon thu, x l vi phm PLv thu v cc bin php QLT cthc hin theo quy nh ca PL vqun l thu.
iu 8. Qun l thu v hon
thu
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2. C nhn c hon thu:a) S tin thu np ln hn s thu
phi np;b) C nhn np thu nhng c TN tnh
thu cha n mc phi np thu;c) Cc trng hp khc theo quyt nh
ca c quan NN c thm quyn
iu 8. Qun l thu v honthu
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iu 9. p dng iu cQT
Trng hp iu c quc t m
Cng ha x hi ch ngha Vit Naml thnh vin c quy nh v thu thunhp c nhn khc vi quy nh caLut ny th p dng quy nh caiu c quc t .
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XC NH TNCT
iu 10. Thu nhp chu thu t KD1. TNCT t KD = DT tr cc khon CPHL lin
quan n vic to ra TNCT t KD trong k tnhthu.
2. DT l ton b tin bn hng, tin gia cng,tin hoa hng, tin cung ng HH, DV phtsinh trong k tnh thu t cc hot ng SX,KD HH, DV.
Thi im xc nh DT l thi im chuyn giaoquyn s hu HH, hon thnh DV hoc thiim lp ho n bn hng, cung ng DV.
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3. Chi ph hp l bao gm:a) Tin lng, tin cng, cc khon th lao v cc CP
khc tr cho ngi L; b) Chi ph NL, nhin liu, VL,nng lng, HH s dng vo SX, KD, chi ph DV muangoi; c) CPKH; d) Chi tr li tin vay; ) CP qun l;e) Cc khon thu, ph v l ph PN theo Q ca PLc tnh vo CP; g) Cc khon CP khc lin quan
n vic to ra TN. 4. Vic xc nh DT, CP da trn c s nh mc, tiuchun, ch v chng t, s KT theo Q ca PL
XC NH TNCT
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5. Trng hp nhiu ngi cng tham giaKD trong mt KKD th TNCT ca mingi c xc nh :
a) Tnh theo t l vn gp ca tng c nhnghi trong KKD;
b) Tnh theo tho thun gia cc CN ghitrong KKD;
c) Tnh bng s bnh qun TN u ngitrong trng hp KKD khng xc nh tl vn gp hoc khng c tho thun vphn chia TN gia cc c nhn.
XC NH TNCT
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XC NH TNCT
6. i vi c nhn kinh doanh cha tunth ng ch k ton, ho n, chng
t m khng xc nh c DT, chi ph vTNCT th c quan thu c thm quyn nnh DT, t l TNCT xc nh TNCT phhp vi tng ngnh, ngh SX, KD theoquy nh ca php lut v qun l thu.
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XC NH TNCT
iu 11. TNCT t tin lng, tin cng1. TNCT t tin lng, tin cng = tng s
thu nhp t tin lng, tin cng (Q tikh. 2 . 3) m i tng np thu nhnc trong k tnh thu.
2. Thi im xc nh TNCT t tin lng,
tin cng l thi im t chc, c nhn trTN cho i tng np thu hoc thi imi tng np thu nhn c TN.
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XC NH TNCT
iu 12. TNCT t u t vn1. TNCT t u t vn l tng s cc khon thu
nhp t u t vn (Q ti kh. 3 . 3) m itng np thu nhn c trong k tnh thu.
2. Thi im xc nh TNCT t u t vn l thiim t chc, c nhn tr TN cho i tngnp thu hoc thi im TNT nhn c TN.
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XC NH TNCT
iu 13. TNCT t chuyn nhng vn1. TNCT t chuyn nhng vn = gi bn ( gi mua
v cc khon CPHL lin quan n vic to ra TN tchuyn nhng vn).2. Trng hp khng xc nh c gi mua v chi
ph lin quan n vic chuyn nhng CK th TNCTc xc nh l gi bn CK.
3. Thi im xc nh TNCT t chuyn nhng vn lthi im giao dch chuyn nhng vn hon thnhtheo quy nh ca PL.
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XC NH TNCT
iu 14. TNCT t chuyn nhng BS 1. TNCT t chuyn nhng BS = gi CN. BS theo tng ln
CN - gi mua BS v cc CP lin quan:
a) Gi chuyn nhng BS l gi theo H ti thi im chuynnhng;
b) Gi mua BS l gi theo H ti thi im mua;c) CP lin quan c tr cn c vo CT, H theo Q ca PL:
cc loi ph, l ph theo Q ca PL lin quan n quyn SD;chi ph ci to t, nh, chi ph san lp mt bng; chi phTXD nh , kt cu h tng v cng trnh KT trn t; ccchi ph khc lin quan n vic chuyn nhng BS.
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XC NH TNCT
2. Trng hp khng X c gi mua v chiph lin quan n vic chuyn nhng BS th
TNCT c X l gi chuyn nhng BS. 3. Trong trng hp khng X c GCN hocGCN quyn s dng t ghi trn hp ng thphn gi t do UBND cp tnh quy nh c hiulc ti thi im chuyn nhng.
4. Thi im xc nh TNCT t chuyn nhngBS l thi im H chuyn nhng c hiu lctheo Q ca PL
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XC NH TNCT 5. to thun li cho ngi np thu,
vic p dng tnh thu thu nhp c nhni vi thu nhp t chuyn nhng bt
ng sn c tnh theo mc thu sut2% tnh trn gi bt ng sn chuynnhng ghi trn hp ng chuynnhng.
Trng hp p dng thu sut 25% trn
thu nhp m mc thu phi np thp hnthu sut 2% trn gi chuyn nhng thc np thu tnh theo thu sut 25%trn thu nhp
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XC NH TNCT
iu 15. Thu nhp chu thu t trngthng
1. TNCT t trng thng l phn gi tr giithng vt trn 10 triu ng m itng np thu nhn c theo tng ln
trng thng. 2. Thi im xc nh TNCT t trngthng l thi im t chc, c nhn trthu nhp cho i tng np thu.
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XC NH TNCT
iu 16. TNCT t bn quyn 1. TNCT t bn quyn l phn thu nhp vt
trn 10 triu ng m TNT nhn c khichuyn giao, chuyn quyn SD cc i tngca quyn SH tr tu, chuyn giao cng nghtheo tng hp ng.
2. Thi im xc nh TNCT t bn quyn lthi im t chc, c nhn tr TN cho itng np thu.
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XC NH TNCT
iu 17. TNCT t nhng quyn TM 1. TNCT t nhng quyn thng mi l
phn thu nhp vt trn 10 triu ng mi tng np thu nhn c theo tnghp ng nhng quyn TM.
2. Thi im xc nh TNCT t nhngquyn thng mi l thi im t chc, cnhn tr thu nhp cho TNT.
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XC NH TNCT
iu 18. TNCT t tha k, qu tng 1. TNCT t tha k, qu tng l phn gi tr
ti sn tha k, qu tng vt trn 10 triung m TNT nhn c theo tng ln PS. 2. Thi im xc nh TNCT:a) i vi TN t tha k l thi im TNT thu
nhn c tha k;b) i vi TN t qu tng l thi im t chc,
c nhn tng cho TNT hoc thi im TNTnhn c TN.
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iu 19. Gim tr giacnh
1. Gim tr gia cnh l s tin c tr vo TNCTtrc khi tnh thu i vi thu nhp t KD, tinlng, tin cng ca TNT l c nhn c tr. Gimtr gia cnh gm:
a) Cho TNT l 4 triu ./thng (48 tr. ng/nm);b) Cho mi ngi ph thuc l 1,6 tr. ng/thng.2. Vic xc nh mc GTGC i vi ngi ph thuc
- nguyn tc mi ngi ph thuc ch c tnhgim tr mt ln vo mt TNT.
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iu 19. Gim tr giacnh
3. Ngi ph thuc l ngi m TNT c trch nhimnui dng, bao gm:
a) Con cha thnh nin; con b tn tt, khng c KNL;
b) Cc CN khng c TN hoc c TN khng vt qu mcbq 500 000/th, bao gm con thnh nin ang hc ihc, cao ng, trung hc chuyn nghip hoc hcngh; v hoc chng khng c KNL; b, m (k c bdng, m k) ht tui L hoc khng c kh nng
L; nhng ngi khc khng ni nng ta m nginp thu phi trc tip nui dng.
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iu 20. Gim tr i vi cckhon ng gpt thin, N
1. Cc khon ng gp t thin, N c trvo TN trc khi tnh thu i vi TN t KD,TL, TC ca TNT l c nhn c tr, bao gm:
a) Khon ng gp vo t chc, c s chm sc,nui dng tr em c hon cnh BKK, ngitn tt, ngi gi khng ni nng ta;
b) Khon ng gp vo qu t thin, qu N,qu khuyn hc.
2. T chc, c s v cc qu nu trn phi cc quan NN c TQ cho php thnh lp hoccng nhn, H v mc ch t thin, N,khuyn hc khng nhm mc ch LN.
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iu 21. TN tnh thu
1. Thu nhp tnh thu i vi thu nhp t KD, tinlng, tin cng l tng TNCT t KD, TL, TC (. 10v .11), tr cc khon:
- ng BHXH, BHYT, bo him trch nhim nghnghip i vi mt s ngnh, ngh phi tham giaBH bt buc,BH tht nghip ...
- cc khon gim tr gia cnh (. 19 v .20) 2. Thu nhp tnh thu i vi 08 khon thu nhp
cn li l thu nhp chu thu (iu 12, 13, 14, 15,16, 17 v 18:tha k v qu tng).
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Thu nhp tnh thu
Thunhp
tnhthu tKD, ttin
lng ,tincng
=
Tngthu
nhpchuthu
-
Cckhon
nggpBHXH,BHYT
-
Gimtr
giacnhv tthin
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iu 22. Biu thu LTTPBcthu
TN tnh thu/nm(tr. ng)
TN tnh thu/thng(tr. ng)
Tsut(%)
1 n 60 n 5 52 Trn 60 n 120 Trn 5 n 10 10
3 Trn 120 n 216 Trn 10 n 18 15
4 Trn 216 n 384 Trn 18 n 32 205 Trn 384 n 624 Trn 32 n 52 25
6 Trn 624 n 960 Trn 52 n 80 30
7 Trn 960 Trn 80 35
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V d cch tnh thu LTTP Mt c nhn c thu nhp 50 tr//th, c 2 con v 1 m gi,gi d:
Np BH 6% Gim tr GC: 8.8 tr = 4tr+4,8 TNtnh thu : 38,2 tr= 50tr-3tr-8,8tr
Thu bc 1: 5trx 5% = 0,250 Thu bc 2 :(10 - 5) x 10%= 0,500 Thu bc 3: (18 - 10) x15%= 1,200 Thu bc 4: (32 - 18)x 20% = 2,800 Thu bc 5: (38,2- 32) x 25%= 1,550 Tng tin thu np ca 5 bc l: 6, 300 T trng tin thu : 6,3tr/50 tr l 12,6% T trng tr TH tnh thu 6,3/ 38,2 l 16,49 % khng phi l 25%
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V d v cch tnh thu
V d: c nhn c TN t tin lng 10 tr../thng,l ngi nui 02 ngi ph thuc:
Np thu theo hin hnh l 500 000:(10 tr- 5 tr) X 10 % = 500.000 Np thu theo Lut thu TNCN l 140.000,
c th:
(10 tr- 4 tr + 3,2 tr gim tr gia cnh) = thunhp tnh thu 2,8 tr .Thu np nh sau:Bc 1: 2,8 tr X 5 % = 140 000
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iu 23. Biu thu TPThu nhp tnh thu Thu sut
(%)
a) TN t u t vn 5
b) TN t bn quyn, nhng quyn thng mi 5c) TN t trng thng 10d) TN t tha k, qu tng 10) TN t CN vn quy nh ti kh. 1 . 13 ca
Lut ny
20
TN t CNCK quy nh ti kh. 2 . 13 ca Lutny
0,1
e) TN t CNBS sn quy nh ti kh. 1 . 14
ca Lut
25
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iu 24. Trch nhim Npthu
1. Trch nhim k khai, khu tr, npthu, quyt ton thu:
a) T chc, c nhn tr TN c trch nhim kkhai, khu tr, np thu vo NSNN v QTthu i vi cc loi TNCT tr cho TNT;
b) C nhn c TNCT c trch nhim k khai,np thu vo NSNN v quyt ton thu ivi mi khon TN theo quy nh ca PL vqun l thu.
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iu 24. Trch nhim Npthu
2. T chc, c nhn tr TN c trch nhimcung cp thng tin v TN v ngi ph thuc
ca TNT thuc n v mnh qun l theo quynh ca PL. 3. Thc hin khu tr thu theo t l 10% cho
mi ln chi tr TNCTvi cc loi TN vng lai(nu chi tr HH i l bn hng, DV trn
500.000/ln nhng tng TN nm cha mcGTGT th c cam kt khng KT; L kHL trn 3 th khng KT 10% m theo biuthu lu tin)
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TNH THU I VI CN KHNG CTR
iu 25. Thu i vi TN t KD 1. Thu i vi TN t KD ca CN khng c tr = DT t
hot ng SX, KD (kh. 2 iu 25) X TS (kh.3 iu 25). 2. DT l ton b s tin pht sinh t vic cung ng HH,DV bao gm c CP do bn mua HH, DV tr thay cho CN
khng c tr m khng c hon tr.Trng hp tho thun H khng bao gm thu TNCN th
DT tnh thu phi quy i l ton b s tin m CNkhng c tr nhn c di bt k hnh thc no tvic cung cp HH, DV ti VN khng ph thuc vo aim tin hnh cc hot ng KD.
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TNH THU I VI CN KHNG CTR
iu 25. Thu i vi TN t KD (tip) 3. Thu sut i vi thu nhp t kinh doanh quy
nh i vi tng lnh vc, ngnh ngh SX, KDnh sau:a) 1% i vi H kinh doanh hng ho;b) 5% i vi H kinh doanh dch v;c) 2 % i vi H sn xut, xy dng, vn ti v
hot ng kinh doanh khc
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TNH THU I VI CN KHNG CTR
iu 26. Thu i vi TN t tin lng, TC 1. Thu i vi TN t TL, tin cng ca CN
khng c tr = TNCT t tin lng, tin cng(kh. 2 iu 26) X TS 20%.
2. Thu nhp chu thu t tin lng, tin cngl tng s tin lng, tin cng m c nhn
khng c tr nhn c do thc hin cng victi VN, khng phn bit ni tr TN.
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TNH THU I VI CN KHNG CTR (iu 27 n 31)
i vi cc khon TNCN khc , pdng nh vi c nhn c tr;
Ring: TN t chuyn nhng vn,CNCK p dng thu sut 0,1% trngi tr chuyn nhng
:TN t chuyn nhng bt ng snp dng thu sut 2% trn gi trchuyn nhng
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QUY NH KHC (IU 32,33 )
Quy nh v thi im xc nh TNCT Quy nh trch nhim khu tr, np thu
ca t chc c nhn chi tr TN Quy nh trch nhim k khai, np thu
ca CN khng c tr tng t nh vi CNc tr
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iu 34. Hiu lc thi hnh
1. Lut ny c hiu lc thi hnh tngy 01 thng 01 nm 2009.
2. Bi b cc vn bn quy nhsau y:a) Php lnh thu thu nhp i vi
ngi c thu nhp cao s;
b) Lut thu chuyn quyn s dngt
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iu 34. Hiu lc thi hnh
c) Quy nh v thu TNDN i vi c nhn SX, KDkhng bao gm DNTN theo quy nh ca Lutthu TNDN s 09/2003/QH11;
d) Cc quy nh khc v thu i vi TN ca CNtri vi quy nh ca Lut ny.
3. Nhng khon TN ca c nhn c u i vthu quy nh ti cc vn bn quy phm PLtrc ngy Lut ny c hiu lc thi hnh thtip tc c hng u i.
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Gin thi hn np thu TNCN
TT S 27/2009/TT-BTC ngy
6/02/2009 ca B Ti chnh
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C nhn c tr c thu nhp chu thu t kinhdoanh; 8 loi:thu nhp t tin lng, tin cng;thu nhp t u t vn; thu nhp t chuynnhng vn (bao gm c chuyn nhng chngkhon); thu nhp t bn quyn; thu nhp tnhng quyn thng mi; thu nhp t nhn thak; thu nhp t nhn qu tng;
C nhn khng c tr c thu nhp chu thu 4loi:t u t vn, chuyn nhng vn (bao gmc chuyn nhng chng khon); thu nhp t bnquyn; thu nhp t nhng quyn thng mi.
i tng c gin npthu thu nhp c nhn
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Cc i tng khng c ginnp thu
C nhn c tr c 2 loi : thu nhp t
chuyn nhng bt ng sn; thu nhp ttrng thng;
C nhn khng c tr (k c trng hpkhng hin din ti Vit Nam hoc ri VitNam trc ngy 30/6/2009) c 6 loi: thunhp t kinh doanh; thu nhp t tin lng,
tin cng; thu nhp t chuyn nhng btng sn; thu nhp t trng thng; thunhp t nhn tha k; thu nhp t nhnqu tng.
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Thi gian c gin np thu: t ngy01/01/2009 n ht ngy 31/5/2009.
3. Trnh t, th tc gin np thu: 3.1. i vi cc khon thu nhp phi khu tr
thu: T chc, c nhn tr cc khon thu nhp
phi khu tr thu thu nhp c nhn tm thikhng KT tin thu cho cc i tng c ginnp thu, nhng phi thng bo cho c nhnnhn thu nhp bit s thu khu tr c tmgin np; hng thng vn phi lp t khai sthu phi khu tr theo quy nh hin hnh vnp t khai cho c quan thu c quan thunm c s thu pht sinh nhng c ginnp thu.
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Thi gian c gin np thu: t ngy01/01/2009 n ht ngy 31/5/2009
3.2. i vi cc khon thu nhp c nhn np thu phitrc tip k khai vi c quan thu:
C nhn thuc i tng c gin np thu c cckhon thu nhp theo quy nh phi khai thu trc tipvi c quan thu vn phi lp v np t khai thu theoquy nh hin hnh.
3.3. S thu c gin np, c nhn c thu nhp cgi li trong thi gian c gin.
n thng 5 nm 2009, Chnh ph s trnh Quc hiquyt nh vic x l s thu c gin np ny, khi s thc hin theo quyt nh ca Quc hi.
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