{"id":1898,"date":"2021-06-17T09:58:54","date_gmt":"2021-06-17T02:58:54","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1898"},"modified":"2021-07-26T20:22:37","modified_gmt":"2021-07-26T13:22:37","slug":"thu-nhap-vang-lai-la-gi-cach-tinh-thue-doi-voi-thu-nhap-vang-lai","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/thu-nhap-vang-lai-la-gi-cach-tinh-thue-doi-voi-thu-nhap-vang-lai\/","title":{"rendered":"Thu nh\u1eadp v\u00e3ng lai l\u00e0 g\u00ec? C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp v\u00e3ng lai"},"content":{"rendered":"<p>Th\u00f4ng th\u01b0\u1eddng ng\u01b0\u1eddi lao \u0111\u1ed9ng khi l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c s\u1ebd t\u00ednh thu\u1ebf thu nh\u1eadp theo ph\u01b0\u01a1ng ph\u00e1p l\u0169y ti\u1ebfn. B\u00ean c\u1ea1nh \u0111\u00f3 c\u00f3 th\u1ec3 c\u00f3 nh\u1eefng kho\u1ea3n thu nh\u1eadp v\u00e3ng lai kh\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00f3 c\u00e1ch t\u00ednh thu\u1ebf ri\u00eang.<\/p>\n<h2><strong>Thu nh\u1eadp v\u00e3ng lai l\u00e0 g\u00ec?<\/strong><\/h2>\n<p>Ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan kh\u00f4ng quy \u0111\u1ecbnh hay gi\u1ea3i th\u00edch th\u1ebf n\u00e0o l\u00e0 thu nh\u1eadp v\u00e3ng lai. Tuy nhi\u00ean xu\u1ea5t ph\u00e1t t\u1eeb th\u1ef1c ti\u1ec5n c\u00f3 th\u1ec3 hi\u1ec3u thu nh\u1eadp v\u00e3ng lai l\u00e0 kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn t\u1eeb c\u00e1c ngu\u1ed3n thu kh\u00f4ng th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, kh\u00f4ng mang t\u00ednh th\u01b0\u1eddng xuy\u00ean.<\/p>\n<p>\u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/p>\n<p style=\"padding-left: 40px;\"><em>\u201cc) Ti\u1ec1n th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0: ti\u1ec1n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, ti\u1ec1n hoa h\u1ed3ng m\u00f4i gi\u1edbi; ti\u1ec1n tham gia c\u00e1c \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u khoa h\u1ecdc, k\u1ef9 thu\u1eadt; ti\u1ec1n tham gia c\u00e1c d\u1ef1 \u00e1n, \u0111\u1ec1 \u00e1n; ti\u1ec1n nhu\u1eadn b\u00fat theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 nhu\u1eadn b\u00fat; ti\u1ec1n tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u1ea3ng d\u1ea1y; ti\u1ec1n tham gia bi\u1ec3u di\u1ec5n v\u0103n ho\u00e1, ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c, th\u1ec3 thao; ti\u1ec1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o; ti\u1ec1n d\u1ecbch v\u1ee5 kh\u00e1c, th\u00f9 lao kh\u00e1c.\u201d.<\/em><\/p>\n<p>C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp v\u00e3ng lai<\/p>\n<p>\u0110i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh:<\/p>\n<p style=\"padding-left: 40px;\"><em>\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.<\/em><\/p>\n<p>Trong \u0111\u00f3, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao kh\u00e1c g\u1ed3m:<\/p>\n<ul>\n<li>Ti\u1ec1n th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0: Ti\u1ec1n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, ti\u1ec1n hoa h\u1ed3ng m\u00f4i gi\u1edbi; ti\u1ec1n tham gia c\u00e1c \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u khoa h\u1ecdc, k\u1ef9 thu\u1eadt; ti\u1ec1n tham gia c\u00e1c d\u1ef1 \u00e1n, \u0111\u1ec1 \u00e1n; ti\u1ec1n nhu\u1eadn b\u00fat theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 nhu\u1eadn b\u00fat; ti\u1ec1n tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u1ea3ng d\u1ea1y; ti\u1ec1n tham gia bi\u1ec3u di\u1ec5n v\u0103n ho\u00e1, ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c, th\u1ec3 thao; ti\u1ec1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o; ti\u1ec1n d\u1ecbch v\u1ee5 kh\u00e1c, th\u00f9 lao kh\u00e1c.<\/li>\n<li>Ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb tham gia hi\u1ec7p h\u1ed9i kinh doanh, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, ban ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd, c\u00e1c hi\u1ec7p h\u1ed9i, h\u1ed9i ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c.<\/li>\n<\/ul>\n<p>T\u00f3m l\u1ea1i, c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c c\u00f3 t\u1ed5ng m\u1ee9c thu nh\u1eadp t\u1eeb 02 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean s\u1ebd b\u1ecb kh\u1ea5u tr\u1eeb 10% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i ngu\u1ed3n tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p l\u00e0m cam k\u1ebft n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1899\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/businessman-giving-money-his-partner-while-making-contract.jpg\" alt=\"\" width=\"1199\" height=\"630\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/businessman-giving-money-his-partner-while-making-contract.jpg 1199w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/businessman-giving-money-his-partner-while-making-contract-300x158.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/businessman-giving-money-his-partner-while-making-contract-1024x538.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/businessman-giving-money-his-partner-while-making-contract-768x404.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/businessman-giving-money-his-partner-while-making-contract-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/businessman-giving-money-his-partner-while-making-contract-60x32.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/businessman-giving-money-his-partner-while-making-contract-100x53.jpg 100w\" sizes=\"(max-width: 1199px) 100vw, 1199px\" \/><\/p>\n<h2><strong>C\u00e1ch l\u1eadp b\u1ea3n cam k\u1ebft \u0111\u1ec3 kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb 10%<\/strong><\/h2>\n<p><span style=\"text-decoration: underline;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft<\/span><\/p>\n<p>M\u1eb7c d\u00f9 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp v\u00e3ng lai c\u00f3 t\u1ed5ng m\u1ee9c thu nh\u1eadp t\u1eeb 02 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean nh\u01b0ng t\u1ea1m th\u1eddi kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n n\u1ebfu c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau v\u00e0 l\u00e0m cam k\u1ebft theo m\u1eabu 02:<\/p>\n<ul>\n<li>C\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 02 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean.<\/li>\n<li>C\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng.<\/li>\n<li>Ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf.<\/li>\n<li>\u01af\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf (\u01b0\u1edbc t\u00ednh t\u1ed5ng thu nh\u1eadp t\u1eeb 132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c).<\/li>\n<li>Ph\u1ea3i \u0111\u0103ng k\u00fd thu\u1ebf v\u00e0 c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m cam k\u1ebft.<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">C\u00e1c b\u01b0\u1edbc l\u1eadp cam k\u1ebft<\/span><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> T\u1ea3i m\u1eabu 02\/CK-TNCN v\u00e0 l\u1eadp cam k\u1ebft theo h\u01b0\u1edbng d\u1eabn.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> N\u1ed9p cho n\u01a1i tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ea1m th\u1eddi kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb 10% thu\u1ebf t\u1ea1i ngu\u1ed3n.<\/p>\n<p>M\u1ee9c ph\u1ea1t khi kh\u00f4ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/p>\n<p>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 thu\u1ebf tr\u1ef1c thu n\u00ean vi\u1ec7c ch\u1ea5p h\u00e0nh \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh hay kh\u00f4ng ph\u1ee5 thu\u1ed9c r\u1ea5t l\u1edbn v\u00e0o t\u00ednh \u201ct\u1ef1 gi\u00e1c\u201d c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. N\u1ebfu b\u1ecb ph\u00e1t hi\u1ec7n v\u1ec1 vi\u1ec7c kh\u00f4ng khai, n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ho\u1eb7c b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1 t\u00f9y theo t\u00ednh ch\u1ea5t v\u00e0 m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m c\u1ee7a h\u00e0nh vi (ch\u1ee7 y\u1ebfu l\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh).<\/p>\n<p>Kho\u1ea3n 1 \u0110i\u1ec1u 42 Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP quy \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf nh\u01b0 sau:<\/p>\n<p style=\"padding-left: 40px;\"><em>\u201ca) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n th\u00ec b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>b) S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n ph\u1ea1t bao g\u1ed3m c\u1ea3 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y k\u1ebf ti\u1ebfp ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n ph\u1ea1t \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p ti\u1ec1n ph\u1ea1t v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\u201d.<\/em><\/p>\n<p>Nh\u01b0 v\u1eady, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p v\u1edbi m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p.<\/p>\n<p style=\"text-align: right;\"><em>Ngu\u1ed3n: luatvietnam<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<div 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