{"id":11827,"date":"2024-09-20T22:30:41","date_gmt":"2024-09-20T15:30:41","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=11827"},"modified":"2025-03-27T15:27:28","modified_gmt":"2025-03-27T08:27:28","slug":"thue-thu-nhap-bat-thuong","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/thue-thu-nhap-bat-thuong\/","title":{"rendered":"Thu\u1ebf Thu Nh\u1eadp B\u1ea5t Th\u01b0\u1eddng L\u00e0 G\u00ec? 6 B\u01b0\u1edbc Quy\u1ebft To\u00e1n \u0110\u1ec3 Nh\u1eadn L\u1ea1i Ti\u1ec1n Thu\u1ebf TNBT"},"content":{"rendered":"\n
Thu\u1ebf thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng<\/em><\/strong><\/a> l\u00e0 lo\u1ea1i thu\u1ebf m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p. V\u1eady thu\u1ebf thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng l\u00e0 g\u00ec? Quy \u0111\u1ecbnh v\u1ec1 lo\u1ea1i th\u1ebf n\u00e0y ra sao? C\u00f9ng JobsGo \u0111i t\u00ecm hi\u1ec3u chi ti\u1ebft qua b\u00e0i sau.<\/em><\/p>\n M\u1ee5c l\u1ee5c<\/p> Thu\u1ebf thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n b\u1ea5t th\u01b0\u1eddng, l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, n\u1eb1m ngo\u00e0i ngu\u1ed3n thu nh\u1eadp ch\u00ednh c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c. Kho\u1ea3n thu nh\u1eadp th\u01b0\u1eddng c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1ed9t xu\u1ea5t, kh\u00f4ng l\u1eb7p l\u1ea1i v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, ch\u1eb3ng h\u1ea1n nh\u01b0 ti\u1ec1n tr\u00fang x\u1ed5 s\u1ed1, th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u00f3 gi\u00e1 tr\u1ecb cao, l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p><\/blockquote>\n M\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng cao h\u01a1n so v\u1edbi thu\u1ebf thu nh\u1eadp th\u00f4ng th\u01b0\u1eddng, nh\u1eb1m \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng trong h\u1ec7 th\u1ed1ng thu\u1ebf v\u00e0 ng\u0103n ch\u1eb7n vi\u1ec7c tr\u1ed1n thu\u1ebf t\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp l\u1edbn b\u1ea5t ng\u1edd.<\/p>\n Hi\u1ec7n nay, nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c khi n\u00e0o c\u1ea7n v\u00e0 kh\u00f4ng c\u1ea7n n\u1ed9p thu\u1ebf thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng nh\u01b0 sau:<\/p>\n Th\u00f4ng t\u01b0 111\/2013\/TT-BTC \u0111\u01b0a ra quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng: \u201cC\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/ l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n\u201d.<\/p>\n C\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0<\/p>\n Xem th\u00eam: <\/strong>Nh\u1eadn ti\u1ec1n t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf?<\/strong><\/a><\/p>\n Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t ngu\u1ed3n thu nh\u1eadp duy nh\u1ea5t thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh, vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n. C\u1ee5 th\u1ec3, n\u1ebfu sau khi \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh, \u01b0\u1edbc t\u00ednh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f2n l\u1ea1i th\u1ea5p h\u01a1n m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh, c\u00e1 nh\u00e2n \u0111\u00f3 s\u1ebd kh\u00f4ng ph\u1ea3i ch\u1ecbu kh\u1ea5u tr\u1eeb thu\u1ebf cho kho\u1ea3n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng n\u00e0y.<\/p>\n L\u01b0u \u00fd:<\/strong><\/p>\n C\u0103n c\u1ee9 theo Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14 n\u0103m 2023:<\/p>\n Trong tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n sau khi \u00e1p d\u1ee5ng gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1eabn ch\u01b0a \u0111\u1ea1t ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf, b\u1ea1n c\u1ea7n l\u1eadp m\u1ed9t b\u1ea3n cam k\u1ebft theo m\u1eabu quy \u0111\u1ecbnh. V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c g\u1eedi cho \u0111\u01a1n v\u1ecb chi tr\u1ea3 thu nh\u1eadp, l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 t\u1ea1m th\u1eddi mi\u1ec5n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. D\u1ef1a tr\u00ean cam k\u1ebft, t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n chi tr\u1ea3 s\u1ebd kh\u00f4ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp. Tuy nhi\u00ean, ng\u01b0\u1eddi l\u00e0m cam k\u1ebft ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a th\u00f4ng tin khai b\u00e1o v\u00e0 s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf n\u1ebfu ph\u00e1t hi\u1ec7n gian l\u1eadn.<\/p>\n M\u1eb7c d\u00f9 v\u1eady, khi k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, t\u1ed5 ch\u1ee9c\/ c\u00e1 nh\u00e2n chi tr\u1ea3 v\u1eabn c\u00f3 ngh\u0129a v\u1ee5 t\u1ed5ng h\u1ee3p v\u00e0 b\u00e1o c\u00e1o cho c\u01a1 quan thu\u1ebf danh s\u00e1ch c\u00f9ng thu nh\u1eadp c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf. B\u00e1o c\u00e1o \u0111\u01b0\u1ee3c l\u1eadp theo m\u1eabu \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n Lu\u1eadt hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh m\u1ed9t kho\u1ea3n thu\u1ebf \u0111\u1eb7c bi\u1ec7t \u00e1p d\u1ee5ng cho thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng, v\u1edbi m\u1ee9c m\u1ee9c \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 10% tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c.<\/p>\n C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng:<\/p>\n1. Thu\u1ebf Thu Nh\u1eadp B\u1ea5t Th\u01b0\u1eddng L\u00e0 G\u00ec?<\/strong><\/span><\/h2>\n
2. Khi N\u00e0o C\u1ea7n V\u00e0 Kh\u00f4ng C\u1ea7n N\u1ed9p Thu\u1ebf Thu Nh\u1eadp B\u1ea5t Th\u01b0\u1eddng?<\/strong><\/span><\/h2>\n
2.1. C\u00e1c Tr\u01b0\u1eddng H\u1ee3p C\u1ea7n N\u1ed9p Thu\u1ebf Thu Nh\u1eadp B\u1ea5t Th\u01b0\u1eddng<\/strong><\/span><\/h3>\n
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2.2. C\u00e1c Tr\u01b0\u1eddng H\u1ee3p Kh\u00f4ng C\u1ea7n N\u1ed9p Thu\u1ebf Thu Nh\u1eadp B\u1ea5t Th\u01b0\u1eddng<\/strong><\/span><\/h3>\n
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3. T\u00ednh Thu\u1ebf Thu Nh\u1eadp B\u1ea5t Th\u01b0\u1eddng Nh\u01b0 Th\u1ebf N\u00e0o?<\/strong><\/span><\/h2>\n