Download - 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
1/165
LUT THU THU NHPC NHN
Lut s: 04 /2007/QH12, ngy 21/11/2007
Ngi trnh by: Ts. Th ThnPh ch tch Hi T vn thu Vit
Nam
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
2/165
I. Gii thiu chung v thu TNCNII. Lut thuTNCN: i tng np thu Thu nhp chu thu Thu nhp min thu K tnh thu
Tnh v np thu 10 khon TN ca CN c tr Tnh v np thu 10 khon TN ca CN K. c
tr Hiu lc thi hnh
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
3/165
Gii thiu chung v thu
TNCN 1. Khi nim Thu TNCN l loi thu trc thu
nh vo thu nhp thc nhn cac nhn trong mt k tnh thunht nh khng phn bit ngun
gc pht sinh thu nhp.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
4/165
Gii thiu chung v thu
TNCN 2. c im ca thu TNCN1. l mt loi thu trc thu ngi np thu ng
nht vi ngi chu thu .
2. l loi thu c nhy cm cao v n linquan trc tip n li ch c th ca ngi npthu v lin quan n hu ht mi c nhntrong x hi.
3. l loi thu lun gn lin vi chnh sch x hi
4. thu TNCN thng c tnh theo biu thulu tin tng phn5. thu TNCN khng tc ng gi c hng ho,
dch v.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
5/165
Gii thiu chung v thu
TNCN 3. Vai tr ca thu TNCN1. l cng c gp phn thc hin cng bng
x hi,2. l mt cng c m bo ngun thu quantrng v n nh cho ngn sch nh nc.
3. l cng c kinh t v m c Nh nc
s dng iu tit thu nhp, tiu dng vtit kim.4. gp phn qun l thu nhp dn c.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
6/165
NHNNHNLut s: 04 /2007/QH12, ngy 21/11/2007
Lut Thu TNCN gm: 35 iuChng I: Nhng qui nh chung (9 iu)
Chng II: Cn c tnh thu i vi c nhn ctr (15 iu)
Chng III: Cn c tnh thu i vi c nhnkhng c tr (9 iu)
Chng IV: iu khon thi hnh (2 iu)Ngh nh 100/2008/N-CP ngy 8/9/2008Thng t 84/2008/TT-BTC ngy30/9/2008Thng t 62/2009/TT-BTC, ngy 27/3/2009
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
7/165
1. C nhn c tr:- TNCT pht sinh trong v ngoi lnh th VN
- Thi gian c tr:a) C mt ti VN t 183 ngy tr ln tnh trong mt
nm dng lch hoc tnh theo 12 thng lintc k t ngy u tin c mt ti VN;
b) C ni thng xuyn ti VN, bao gm cni ng k thng tr hoc c nh thu ti VN theo hp ng thu c thihn.
1. I TNG NP1. I TNG NP
THUTHU
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
8/165
1. I TNG NP THU1. I TNG NP THU
2. C nhn khng c tr l ngi
khng p ng iu K trn.- TNCT pht sinh trong lnh th VN.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
9/165
1. I TNG NP THU1. I TNG NP THU 3. TNT trong mt s trng hp: 1. C nhn c TN t KD:
(1) Mt ngi ng tn trong KKD -c nhn ng tn trong KKD.
(2) Nhiu ngi cng ng tn trong
KKD (nhm c nhn KD), cngtham gia KD - tng thnh vin ctn ghi trong KKD.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
10/165
1. I TNG NP THU1. I TNG NP THU(3) H gia nh c nhiu ngi tham gia KD nhngch c mt ngi ng tn trong KKD - nging tn trong KKD.
(4) CN, h gia nh thc t c KD nhng khng cKKD (hoc giy php hnh ngh)- CN ang thchin KD.
(5) Hot ng cho thu nh, cho thu mt bngkhng c KKD - ngi ng tn s hu nh,
quyn SD. Nhiu ngi cng ng tn s hunh, QSD - tng CN ghi trong giy chng nhnquyn s hu nh, quyn s dng t.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
11/165
1. I TNG NP THU1. I TNG NP THU 2. C nhn c TNCT khc:(1) Chuyn nhng BS l ng s hu-
tng c nhn ng s hu.
(2) Chuyn giao, chuyn QSD cc i tngc bo h theo Lut S hu tr tu, LutChuyn giao cng ngh m i tngchuyn giao, chuyn quyn l ng shu, ng tc gi ca nhiu c nhn(nhiu tc gi) - tng CN c quyn s hu,quyn tc gi v hng thu nhp t vicchuyn giao, chuyn quyn nu trn.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
12/165
1. I TNG NP THU1. I TNG NP THU(3) C nhn nhng quyn thng
mi theo quy nh ca Lut TM m
i tng nhng quyn TM lnhiu c nhn tham gia nhngquyn th i tng np thu l
tng c nhn c hng TN tnhng quyn thng mi.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
13/165
1. I TNG NP THU1. I TNG NP THU 4. i tng np thu :
(1) CN c quc tch VN k c c nhn c c i cng tc,lao ng, hc tp nc ngoi c TNCT.
(2) CN l ngi khng mang quc tch VN nhng c TNCT,bao gm: ngi nc ngoi lm vic ti VN; ngi ncngoi khng hin din ti Vit Nam nhng c TNCT phtsinh ti Vit Nam.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
14/165
2. 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
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
15/165
3. K tnh thu 1. K tnh thu i vi c nhn c tr:a) K tnh thu theo nm p dng i vi
TN t KD; thu nhp t tin lng, tincng;b) K tnh thu theo tng ln pht sinh TN
p dng i vi TN t u t vn; thu
nhp t chuyn nhng vn; thu nhp tchuyn nhng BS; thu nhp t trngthng; thu nhp t bn quyn; thu nhpt nhng quyn thng mi; thu nhp ttha k, qu tng.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
16/165
3. K tnh thu 1.3. TN t chuyn nhng chng khon: K
tnh thu theo tng ln chuyn nhnghoc theo nm. p dng k tnh thu theonm: ng k t u nm vi c quan thu.
2. i vi c nhn khng c tr:K tnh thu c tnh theo tng ln pht sinh
TN p dng i vi tt c TNCT.
Trng hp c nhn KD khng c tr c aim KD c nh nh ca hng, quy hngth k tnh thu p dng nh i vi c nhnc tr c thu nhp t KD.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
17/165
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
18/165
5.1 Thu nhp min thu:
1. Min thu: TN t chuyn nhng BS gia v
vi chng; cha , m vi con ; cha nui,m nui vi con nui; cha chng, m chng vi
con du; cha v, m v vi con r; ng ni, bni vi chu ni; ng ngoi, b ngoi vi chungoi; anh, ch, em rut vi nhau.
2. H s min thu i vi tng trng hp:
2.1. Chuyn nhng gia v vi chng: Bn saos h khu hoc bn sao giy chng nhn kthn hoc quyt nh ca to n x ly hn, tihn
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
19/165
5.1 Thu nhp min thu: 2.2. BS chuyn nhng gia cha , m
vi con : Bn sao s HK hoc bn sao giykhai sinh.
con ngoi gi th th phi c bn sao quytnh cng nhn vic nhn cha, m, con cac quan c TQ cng nhn.
2.3. BS chuyn nhng gia cha nui m
nui vi con nui: Bn sao s HK hoc bnsao quyt nh cng nhn vic nui con nuica c quan c TQ.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
20/165
5.1 Thu nhp min thu: 2.4. BS chuyn nhng gia ng ni, b ni
vi chu ni: Bn sao Giy KS ca chu ni vbn sao Giy KS ca b chu ni; hoc bn sao
HK c th hin mi quan h gia ng ni, b nivi chu ni.BS chuyn nhng gia ng ngoi, b ngoi vi
chu ngoi: Bn sao Giy KS ca chu ngoi vbn sao Giy KS ca m chu ngoi; hoc bn
sao s HK c th hin mi quan h gia ngngoi, b ngoi vi chu ngoi.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
21/165
5.1 Thu nhp min thu: 2.5. Bt ng sn chuyn nhng gia
anh, ch, em rut vi nhau: Bn sao HK
hoc bn sao Giy KS ca ngichuyn nhng v ca ngi nhnchuyn nhng th hin mi quan hc chung cha m hoc cng cha khc
m hoc cng m khc cha hoc ccgiy t khc CM c quan h huytthng.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
22/165
5.1 Thu nhp min thu: 2.6 BS chuyn nhng gia cha chng,
m chng vi con du; cha v, m vvi con r:
- Bn sao s HK ghi r mi quan h giacha chng, m chng vi con du; giacha v, m v vi con r Hoc
- Bn sao giy CNKH v giy KS ca chng
hoc v lm cn c xc nh mi quanh gia ngi chuyn nhng l chachng, m chng vi con du hoc chav, m v v con r.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
23/165
5.1 Thu nhp min thu:***Trng hp chuyn nhng BS thuc i
tng min thu nu trn nhng ngi chuynnhng khng c giy khai sinh hoc s h
khu th phi c xc nhn ca UBND cp x vmi quan h gia ngi chuyn nhng v nginhn chuyn nhng lm cn c xc nh TNc min thu.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
24/165
5.2 Thu nhp min thu: 1. Min thu: Thu nhp t chuyn nhng nh ,
quyn s dng t v ti sn gn lin vi t ca CN chuyn nhng ch c duy nht mt
nh , quyn s dng t. 1.1. C nhn c nh , quyn s dng t duy
nht l CN chuyn nhng ch c QSH mt cnnh duy nht hoc ch c QSD mt tha t duynht Vit nam k c trng hp trn tha t
hoc cha c XD nh.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
25/165
5.2 Thu nhp min thu: 1.2. Trng hp chuyn nhng nh c
chung QSH, t c chung QSD th ch CNcha c quyn s hu nh , quyn s dngt ni khc mi c min thu. C nhnc chung quyn s hu nh , quyn s dngt cn c quyn s hu nh , QSD khc khng c min thu.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
26/165
5.2 Thu nhp min thu: 1.3 V, chng cng ng tn trong giy chng
nhn QSH nh , QSD v cng l duy nhtca chung v chng nhng v hoc chng cn
c nh , t ring khc th khi chuynnhng nh t ca chung v chng ch vhoc chng cha c nh , t ring khcc min thu.
1.4. Trng hp c nhn c quyn hoc chung
quyn s hu nh, quyn s dng t duynht nhng chuyn nhng mt phn thkhng c min thu cho phn chuynnhng.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
27/165
5.2 Thu nhp min thu: 2. Cn c xc nh TN t chuyn nhng
nh , t duy nht c min thudo ngi chuyn nhng bt ng snt khai v chu trch nhim v tnhtrung thc trong bn khai. Nu phthin khng ng s b x l truy thuthu v pht v hnh vi gian ln thu
theo quy nh ca Lut Qun l thu.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
28/165
5.3 Thu nhp min thu:
1. Min thu: Thu nhp t gi tr QSD cac nhn c NN giao t khng phi tr
tin hoc c gim tin SD t theo quynh ca PL. C nhn c min gim th givn ca t chuyn nhng c xc nhtheo gi do UBND cp tnh qui nh ti thi
im giao t. 2. H s min thu gm Bn sao quyt nh
giao t ca c quan c thm quyn ghi rmc min, gim tin SD.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
29/165
5.4. Thu nhp min thu: 1. Min thu:TN t nhn tha k, qu tng l BS
gia v vi chng; cha , m vi con ; chanui, m nui vi con nui; cha chng, m chng vi
con du; cha v, m v vi con r; ng ni, b nivi chu ni; ng ngoi, b ngoi vi chu ngoi;anh, ch, em rut vi nhau.
2. H s min thu i vi cc trng hp ny cp dng tng t nh min thu i vi TN tchuyn nhng BS.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
30/165
5.5 Thu nhp min thu: 1. Min thu: TN ca h G, c nhn trc tip SX Nn,
lm nghip, lm mui, nui trng, nh bt TS chaqua ch bin thnh cc SP khc hoc ch qua s chthng thng, 2 iu kin:
1.1. C QSD, quyn thu t, QSD mt nc, quynthu mt nc hp php SX v trc tip tham gialao ng SX nn, Ln, Lm, nui trng TS.
Trng hp i thu li t, mt nc ca t chc, CNkhc th phi c VB thu t, mt nc theo quy nhca PL.
i vi hot ng nh bt TS phi c giy chngnhn QSH hoc H thu tu, thuyn SD vo mc chnh bt v trc tip tham gia nh bt TS.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
31/165
5.5 Thu nhp min thu: 1.2. Thc t c tr ti a phng ni din ra
hot ng SX nng nghip, lm nghip, lmmui, nui trng, nh bt thu sn.
a phng l qun, huyn, th x, thnh phthuc tnh (gi chung l n v hnh chnhcp huyn) hoc huyn gip ranh ni din rahot ng sn xut.
Ring i vi hot ng nh bt thu snth khng ph thuc ni c tr.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
32/165
5.5 Thu nhp min thu: 3. SP nng nghip, lm nghip, lm
mui, nui trng nh bt thu sncha ch bin thnh cc SP khc hocmi ch s ch thng thng:
3.1. i vi trng trt l SP mi c phi,sy kh, lm sch, bo qun ti bngho cht, bc v, phn loi v ng gi.
3.2. i vi chn nui, thu sn l SP mic phi, sy kh, lm sch, p ng,p mui, phn loi v ng gi.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
33/165
5.6 Thu nhp min thu: 1. Min thu:Thu nhp t chuyn i
t nng nghip ca h gia nh, cnhn c Nh nc giao SX.
(trc tip SX nng nghip chuyn i t nngnghip hp l ho sn xut nng nghip).
2. H s min thu gm: vn bn thothun vic chuyn i t gia cc bn
c c quan c thm quyn xc nhn;Bn sao cc giy t i vi cc trng hpchuyn nhng BS nh qui nh Minthu chuyn nhng BS.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
34/165
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
35/165
5.7 Thu nhp min thu:1.2. Li t hp ng BH nhn th l khon
li m CN nhn c theo hp ng muabo him nhn th ca cc DN bo him.
2. Cn c xc nh :- i vi thu nhp t li tin gi l S tit
kim (hoc th tit kim) ca c nhn.
- i vi thu nhp t li hp ng bohim nhn th l Chng t chi tr tin lit hp ng Bo him nhn th.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
36/165
5.8 Thu nhp min thu:1. Min thu: Thu nhp t kiu hi. Kiu hi l khon tin CN nhn c t nc
ngoi do thn nhn l ngi Vit Nam nh c nc ngoi, ngi Vit Nam i lao ng,cng tc, hc tp ti nc ngoi gi tin vcho thn nhn trong nc.
2. Cn c xc nh: cc giy t chng minhngun tin nhn t nc ngoi v chng tchi tin ca t chc tr h (nu c).
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
37/165
5.9 Thu nhp min thu: 1.Min thu:Phn tin lng lm vic ban m,
lm thm gi c tr cao hn so vi tin lnglm vic ban ngy, lm trong gi theo quy nh
ca PL. 2. cn c vo tin lng, tin cng thc tr do
phi lm m, thm gi tr i mc tin lng, tincng tnh theo ngy lm vic bnh thng.
n v s dng L phi lp bng k phn nh r thigian lm m, lm thm gi, khon tin lng trthm do lm m, lm thm gi tr cho ngiL. Bng k ny c gi cho c quan thucng vi h s khai QT thu.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
38/165
5.10 Thu nhp min thu:1. Min thu:Tin lng hu do BHXH chi tr. Ngi lao ng c tham gia BHXH c ngh
hu theo ch quy nh th thu nhp ttin lng hu do bo him x hi Vit Namtr c min thu.
C nhn sng ti VN c min thu i vi
tin lng hu do cc t chc nc ngoithnh lp theo php lut BHXH ca nc .
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
39/165
5.11 Thu nhp min thu:1. Min thu:Thu nhp t hc bng:1.1. Hc bng nhn c t NSNN bao gm: hc bng do
B Gio dc v o to, S Gio dc v o to, cctrng cng lp hoc cc loi hc bng khc c ngun
t NSNN.1.2. Hc bng nhn c t t chc trong nc v Nntheo chng trnh h tr khuyn hc ca t chc .
2. C quan tr hc bng cho CN phi lu gi cc quytnh cp hc bng v cc chng t tr hc bng .
Trng hp CN nhn hc bng trc tip t cc t chc
Nn th phi lu gi ti liu, chng t chng minh thunhp nhn c l hc bng do cc t chc ngoi nccp
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
40/165
5.12. Thu nhp min thu: Min thu: TN t bi thng hp ng BH
nhn th, phi nhn th; tin bi thng tai nnL; khon bi thng NN v cc khon bi
thng khc:1. Bi thng hp ng bo him nhn th, phinhn th l khon tin m c nhn nhn cdo c quan bo him nhn th, phi nhn thtr cho ngi c bo him theo hp ng
bo him k kt.Cn c xc nh l: vn bn hoc quyt nhbi thng ca c quan bo him hoc to nv chng t tr tin bi thng.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
41/165
5.12 Thu nhp min thu: 2. Bi thng tai nn L l khon tin
ngi lao ng nhn c t c quan s
dng lao ng hoc qu BHXH do b tainn trong qu trnh tham gia L. Cn c xc nh l: vn bn hoc quyt
nh bi thng ca c quan s dng
lao ng hoc to n v chng t chibi thng tai nn L.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
42/165
5.12 Thu nhp min thu: 3. Bi thng NN v cc khon BT khc 3.1. Bi thng NN l khon tin CN c bi
thng do cc quyt nh x pht vi phm
hnh chnh khng ng ca ngi c TQ, cac quan NN c TQ gy thit hi n quyn lica CN; thu nhp t bi thng cho ngi boan do CQ c TQ trong hot ng t tng hnhs quyt nh.
3.2. Cn c xc nh l: Quyt nh ca CQNNc thm quyn buc CQ hoc CN c quyt nhsai phi bi thng v chng t chi bi thng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
43/165
5.13 Thu nhp min thu: 1. Min thu: 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 t thin,
nhn o, khng nhm mc ch LN.Qu t thin l cc qu t thin c thnh lp vhot ng theo quy nh ti Ngh nh s148/2007/N-CP ngy 25/9/2007 ca CP v tchc, hot ng ca qu XH, qu t thin.
2. Cn c xc nh l: vn bn hoc quytnh trao khon khon thu nhp ca qu t thinv chng t chi tin, hin vt t qu t thin.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
44/165
5.14 Thu nhp min thu: 1. Min thu:Thu nhp nhn c t
ngun vin tr nc ngoi v mc ch t
thin, nhn o di hnh thc CP v phiCP c c quan NN c thm quyn phduyt.
2. Cn c xc nh l vn bn ca c
quan nh nc c thm quyn phduyt vic nhn vin tr.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
45/165
6. Gim thu
Gim thu: TNT gp kh khn do thin tai,ho hon, tai nn, bnh him ngho nh
hng n kh nng np thu: 1. Xc nh s thu c gim 1.1. Vic xt gim thu c thc hin theo
nm DL Pht sinh nm no th c xt
gim s thu phi np ca nm .
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
46/165
6. Gim thu 1.2. S thu lm cn c xt gim thu l
tng s thu TNCN (10 khon thu
nhp) 1.3. Cn c xc nh mc thit hi
c gim thu l tng CP thc t khc phc thit hi tr i cc khon bi
thng nhn c t c quan bo him,hoc t t chc, c nhn gy ra tai nn.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
47/165
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
48/165
6. Gim thu 2. H s, th tc xt gim thu 2.1. TNT do thin tai, ho hon:- Vn bn ngh gim thu (mu s 18/MGT-TNCN)
- Bin bn xc nh mc thit hi v TS ca c quan cTQ hoc bn xc nhn thit hi ca UBND cp x nixy ra thin tai, ho hon.
- CT bi thng ca c quan BH (nu c) hoc tho thunbi thng ca ngi gy ho hon (nu c).
- Cc chng t chi lin quan trc tip- T khai quyt ton thu (nu l i tng phi QTT).
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
49/165
6. Gim thu 2.2. TNT do b tai nn,h s gim thu:- VB ngh gim thu theo mu s 18/MGT-TNCN- VB hoc bin bn xc nhn tai nn c xc nhn ca
CQCA hoc xc nhn mc thng tt ca CQYT.- Giy t xc nh vic bi thng ca CQBH hoc
tho thun bi thng ca ngi gy tai nn (nuc).
- Chng t chi lin quan trc tip n vic khc phc
tai nn.- T khai QTT (nu l i tng QTT).
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
50/165
6. Gim thu 2.3. TNT mc bnh him ngho- Bnh him ngho c xt gim thu l ngi b
mc bnh, nu khng iu tr theo ch nh caCQYT hoc bc s s gy nh hng nguy hi trctip n tnh mng.
- H s gim thu gm:+ VB ngh gim thu theo mu s 18/MGT-TNCN+ Bn sao h s bnh n hoc s khm bnh.+ CT chng minh chi ph khm cha bnh do CQYT
cp; hoc ho n mua thuc cha bnh kmtheo n thuc ca bc s.
+ T khai QTT (nu l i tng QTT).
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
51/165
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
52/165
7. Tnh thu:Thu nhp t kinh doanh
1. Thu nhp t kinh doanh, bao gm:
a) Thu nhp t hot ng SX, KD hngho, DV;
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.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
53/165
7. Tnh thu:Thu nhp t kinhdoanh
1. TNCT t KD = DT tr cc khon CPHL linquan 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.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
54/165
7. Tnh thu:Thu nhp t kinhdoanh TT 62 b sung hot ng cho thu nh, TS:CN cho thu nh, ti sn trc nm 2009 v thu tin
cho thu, khai v np thuTNDN T ngy01/01/2009, c quyn la chn: thu TNDN hocthu TNCN.
CNc yu cu tnh Thu TNCN lm n ngh gi CQT( thu thu TNDN): h tn ngi cho thu, ngi ithu, DT thu tin trc, thi hn thu tin trc, sthu TNDN np cho DT thu tin trc; km theo Hthu v chng t np thu TNDN cho DTPS t nm2009. Cn c TL trnCQT tnh s thu TNCN phi np
cho DT pht sinh t 2009. Nu thu thp hn th chon - k c Hng gi K c thu
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
55/165
7. Tnh thu:Thu nhp t kinhdoanh TT 62 b sung Cp ho n l- C nhn KD (tr cho thu nh, TS) hoc c
nhn bn TS c yu cu CQT cp ho nl th phi tm np thu TNCN 10% tnhtrn TNCT t bn l hng/TS.
C nhn - tm np thu TNCN ng thi vivic np thu GTGT khi c cp ho nl.
nu c yu cu hon thu (hoc b tr sthu np tha vo k sau) th cui nmthc hin QTT xc nh tng TNCT, sthu phi np, s thu np, s thu xinhon hoc b tr vo k sau.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
56/165
3. Chi ph hp l bao gm:a) Tin lng, tin cng, cc khon th lao v cc CPkhc 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 quann 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
7. Tnh thu:Thu nhp t kinhdoanh
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
57/165
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.
7. Tnh thu:Thu nhp t kinhdoanh
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
58/165
7. Tnh thu:Thu nhp t kinhdoanh
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 theo
quy nh ca php lut v qun l thu.(CV 15908/BTC-TCT, ngy 26/12/2008T l TNCT tnh trn DT)
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
59/165
1.Thu nhp tin lng bao gm:
1.1. Tin lng, tin cng v cc khon
c tnh cht TL, TC;1.2. Cc khon ph cp, tr cp;1.3. Tin th lao di cc hnh thc;
1.4. Tin nhn c t tham gia HHKD,HQT, ban kim sot, hi ng qun l vcc t chc;
8.Tnh thu:Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
60/165
8.Tnh thu:Thu nhp tin lng
1.5. Cc khon li ch khc bng tin hockhng bng tin;
a) Tin nh , tin in, nc v cc loi
dch v khc km theo. b) Tin mua BH i vi loi khng bt bucngi SDL phi mua cho ngi L.
c) Khon ph hi vin phc v cho c nhnnh: th hi vin sn gn, sn qun vt, th
sinh hot cc cu lc b vn ho, nghthut, th dc, th thao.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
61/165
8.Tnh thu:Thu nhp tin lng1.5. Cc khon li ch khc bng tin hoc K bng
tin: (tip) d) Cc dch v khc phc v cho c nhn trong
hot ng chm sc sc kho, vui chi, ththao, gii tr, thm m.
) Cc khon li ch khc nh: chi trong ccngy ngh, l; thu cc DVTV: thu k khaithu; chi cho ngi gip vic G nh li xe,ngi nu n, ngi lm cc cng vic khc
trong gia nh theo hp ng, tr cc khonkhon chi nh: vn phng phm, inthoi, cng tc ph, trang phc.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
62/165
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
63/165
8.Tnh thu:Thu nhp tin lng1.6. Cc khon thng nh thng, qu, nm, thng
t xut, thng thng lng th 13 bng tin hockhng bng tin (k c thng bng chng khon).Thng bng c phiu th gi tr thng c xc
nh theo mc thng ghi trn s sch k ton.1.7. Cc khon TN nu trn lm cn c xc nh TNCT
l thu nhp trc khi khu tr thu (thu nhp trcthu). Trng hp thu nhp thc nhn khng baogm thu TNCN (thu nhp sau thu) th phi quy
i thnh thu nhp trc thu theo ph lc s01/PL-TNCN.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
64/165
8.Tnh thu:Thu nhp tin lngph cp c tr2. Khon ph cp c tr khi xc nh TNCT:2.1 PC i vi ngi c cng vi CM theo quy nh: ph
cp, tr cp cho TB, BB, cho thn nhn lit s; ph cp,tr cp cho cn b HCM...
2.2. Ph cp QP, an ninh theo quy nh ca PL. (i vinhng lnh vc cng tc, ngnh ngh m Nh nc c quynh ch ph cp, tr cp, TT 62).
2.3. Cc khon ph cp theo quy nh:a) PC c hi, nguy him: ngnh, ngh hoc cng vic
ni lm vic c yu t c hi, nguy him.b) PC thu ht: vng KTM, c s KT v o xa t lin c
K sinh hot c bit kh khn.c) Ph cp KV i vi ngi LV vng xa xi, ho lnh v
kh hu xu.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
65/165
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
66/165
8.Tnh thu:Thu nhp tin lngtr cp, ph cp c tr
Cc khon ph cp, tr cp, mc ph cp, tr cpc tr khi xc nh TNCT nu trn thc hin theocc vn bn hng dn ca CQNN c thm quynv c p dng thng nht vi tt c cc itng, cc thnh phn kinh t.
Trng hp cc VB hng dn v cc khon phcp, tr cp, mc ph cp, tr cp p dng i vikhu vc NN th cc thnh phn kinh t khc, cc cs KD khc c cn c vo danh mc v mc ph
cp, tr cp hng dn i vi KVNN tnh tr.Cc trng hp chi cao hn mc PC, TC theoQ trn th phn chi vt phi tnh vo TNCT.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
67/165
8.Tnh thu:Thu nhp tin lngTin thng c tr
4. Tin thng c tr khi xc nh TNCT- tin thng km theo cc DH c NN phong tng;- tin thng km theo gii thng quc gia, Quc t;- tin thng v ci tin KT, sng ch, pht minh c
c quan NN c thm quyn cng nhn;- tin thng v vic pht hin, khai bo hnh vi vi
phm PL vi c quan NN c thm quyn.
Thm quyn ra Q khen thng, mc tin thngkm theo cc DHT, hnh thc khen thng nutrn phi ph hp vi quy nh ca Lut Thi uakhen thng.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
68/165
8.Tnh thu:Thu nhp tin lngTN c tr
TT 62 B sung cc khon TN khng tnh voTNCT:
a) Khon tr cp chuyn vng mt ln ivi ngi nc ngoi n c tr ti VitNam.
b) Khon tin mua v my bay kh hi don v s dng L chi tr h (hoc thanhton) cho ngi L l ngi NN v phpmi nm mt ln.
c) Khon tin hc ph cho con ca nginc ngoi hc ti VN theo bc hc phthng do n v s dng L chi tr h cnc vo HL v chng t np tin hc.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
69/165
8.Tnh thu:Thu nhp tin lngTN c tr
B sung: khon li ch khc m ngi L chng - xc nh c i tng c hng:
1) Khon tin thu nh do n v s dng laong chi tr h: khng vt qu 15% tngTNCT (cha bao gm tin thu nh).
2) Chi v phng tin phc v a n tp thngi lao ng t ni n ni lm vic vngc li - tr a n ring tng c nhn .
3) Ph hi vin: S dng chung, khng ghi tn cnhn hoc nhm c nhn s dng th khngtnh vo thu nhp chu thu.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
70/165
8.Tnh thu:Thu nhp tin lngTN c tr
B sung (tip)4) Chi dch v khc phc v cho c nhn trong
hot ng chm sc sc kho, vui chi, ththao, gii tr thm m... K ghi tn c nhn
5) Chi tr h tin o to nng cao trnh , tayngh cho ngi L ph hp vi cng vicchuyn mn ca ngi lao ng hoc theo khoch ca n v s dng L.
6) Tin n gia ca: ngi s dng L trc tip tchc ba n gia ca.
chi tin n = mc chi ph hp vi hng dnca B L - TB v XH. (TT 22/2008/TT- BLTBXH,ngy 15/10/2008)
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
71/165
8.Tnh thu:Thu nhp tin lng
5. Xc nh thu nhp chu thu:1. TNCT t tin lng, tin cng = tng s thu
nhp t tin lng, tin cng i tng npthu nhn c trong k tnh thu.2. Thi im xc nh TNCT t tin lng, tin
cng l thi im t chc, c nhn tr TN choi tng np thu hoc thi im i tngnp thu nhn c TN.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
72/165
8.Tnh thu:Thu nhp tin lng
Thunhp
tnhthu ttinlng ,
tincng
=
Tngthu
nhpchuthu
-
Cckhon
nggpBHXH,BHYT,
BHTN(tng-C.T)
TT62
-
Gimtr
giacnhv tthin
8 T h th Th h ti l
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
73/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh
1. Gim tr gia cnh l s tin c tr vo TNCT trc khitnh thu i vi TN t KD, TL, TC ca TNT l c nhnc tr, 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. Nguyn tc xc nh mc GTGC:- Mi ngi ph thuc ch c tnh gim tr mt ln vo
mt TNT.-
Nhiu TNT c chung ngi PT th la chn TNT noc tr do cc TNT t tho thun- i tng np thu KT v c cp M s thu- TNT c trch nhim k khai s ngi ph thuc v phi
chu trch nhim trc PL v vic k khai ny.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
74/165
8 T h th Th h ti l
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
75/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh
H s:(1) Con di 18 tui:bn sao Giy KS hoc bn sao HK. Con nui
th ngoi GKS cn c bn sao Q cng nhn l con nui caCQ c TQ.
(2) Con trn 18 tui b tn tt khng c kh nng L:- Bn sao Giy khai sinh hoc bn sao h khu
- Bn sao xc nhn ca CQYT t cp huyn tr ln hoc bn tkhai c xc nhn ca UBND cp x v mc tn tt khng ckh nng L.
(3) Con ang theo hc H, cao ng, THCN hoc hc ngh (k c
con ang hc nc ngoi):- Bn sao Giy khai sinh hoc bn sao h khu.- BS Th SV hoc bn t khai c xc nhn ca trng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
76/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh
3.2. V hoc chng ngoi tui L hoc trong tuiL nhng b tn tt, khng c KNL, khng c TNhoc c TN nhng khng vt qu mc qui nh(500.000 ng).
H s:- V hoc chng ht tui L:+ Bn sao h khu; hoc+ Bn sao Giy chng nhn kt hn.- V hoc chng trong tui L nhng b tn tt
khng c KNL th ngoi cc giy t nu trn phi cthm bn sao xc nhn ca CQYT t cp huyn trln hoc bn t khai c xc nhn ca UBND x vmc tn tt khng c KNL.
8 Tnh thu: Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
77/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh 3.3. Cha , m , cha v, m v (hoc cha
chng, m chng) m k, b dng (TT62)ngoi tui L hoc trong tui L nhng btn tt, khng c KNL, khng c TN hoc c TN
nhng khng vt qu mc qui nh H s:- Trng hp ht tui L: bn sao h khu hoc
giy t lin quan khc xc nh r mi quan hca ngi ph thuc vi TNT (l cha, m, anh,ch, em rut).
- Trng hp trong tui L th ngoi cc giy tnu trn, cn c thm bn sao xc nhn ca CQYTt cp huyn tr ln hoc bn t khai c xc nhnca UBND x v mc tn tt khng c KNL.
8 Tnh thu: Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
78/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh 3.4. C nhn khc l ngi ngoi tui L hoc trong
tui L nhng b tn tt, khng c KNL, khng ninng ta, khng c TN hoc c TN nhng khng vtqu mc qui nh m TNT ang phi trc tip nuidng. Bao gm:
- Anh rut, ch rut, em rut ca i tng np thu.- ng ni, b ni, ng ngoi, b ngoi, c rut ,d rut,
cu rut, ch rut, bc rut ca i tng np thu.- Chu rut ca i tng np thu (bao gm con ca
anh rut, ch rut, em rut).
- Ngi phi trc tip nui dng khc theo quy nh caphp lut.
8 Tnh thu: Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
79/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh TT62 B sung:- Ngi trong tui L c tnh l ngi
ph thuc phi tho mn ng thi cc K
sau:+ B tn tt khng c kh nng lao ng;+ Khng c thu nhp hoc c TNBQ thng
trong nm t tt c cc ngun TN khngvt qu 500.000 ng.
- Ngi ngoi tui L c tnh l ngiph thuc phi khng c TN hoc c TNBQthng trong nm t tt c cc ngun TNkhng vt qu 500.000 ng.
8 Tnh thu: Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
80/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh H s: a) i vi ng ni, b ni, ng ngoi, b ngoi; c ,d, ch, bc,
cu rut cn c: cc giy t hp php xc nh mi QH cangi ph thuc vi TNT v bn t khai c xc nhn caUBND x v trch nhim nui dng.
Trong tui L th phi c thm bn sao XN ca CQYT t cphuyn tr ln /bn t khai c xc nhn ca UBND x v mc tn tt khng c L (1).
b) Chu rut: phi c cc giy t hp php chng minh quanh ca ngi PT l chu rut ca TNT v bn t khai c xcnhn ca UBND x v trch nhim nui dng. Bn sao Giykhai sinh hoc CMND ca ngi ph thuc.
Trng hp chu trong tui lao ng: nh im (1)
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
81/165
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
82/165
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
83/165
8 Tnh thu: Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
84/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh TT 62 B sung:TNT c TN t TL n nh t 02 ni tr ln; hoc va c
TN t KD va c TN t TL thng xuyn n nh; hocc TNKD n nh t 02 ni tr ln th la chn ni ngk gim tr gia cnh:
- V gim tr cho bn thn: c la chn khai gim trcho bn thn mt ni PSTN; ng thi phi thngbo cho n v chi tr TN khc hoc CQT (ni c HKDkhc) bit khng tnh gim tr trng.
- V gim tr cho ngi ph thuc: TNT c nhiu ngiph thuc, m s ngi tnh gim tr mt ni PSTNkhng th c ng k s ngi ph thuc chagim tr ht vo ni PSTN khc c gim tr.
8 Tnh thu: Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
85/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh TT 62 B sung h s:Ngi L lm vic trong cc TCKT, cc c quan HCSN c
b, m, v (hoc chng), con v nhng ngi khc lngi PT khai r trong l lch th h s chng minhngi PT do ngi L t la chn:
- Cch 1: Khai theo mu s 16/K-TNCN c xc nhn caTh trng n v vo bn tri t khai. Th trng nv ch chu trch nhim i vi cc ni dung sau: h tnngi ph thuc, nm sinh v quan h vi TNT; ccni dung khc, TNT t khai v chu trch nhim.
c s thay i ngi PT - Th trng n v xc nhn vot khai iu chnh.
- Cch 2: thc hin hng dn ti tit 3.1.7, im 3.1,khon 3, Mc I, Phn B TT s 84/2008/TT-BTC v hngdn ti Thng t 62.
8.Tnh thu: Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
86/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh 4. Yu cu v cc giy t:- Cc giy t trong cc h s nu trn, nu l
bn sao th phi c cng chng hoc chngthc ca UBND x. Nu khng c cng chnghoc chng thc th phi xut trnh bn chnhcng vi bn sao c quan thu kim tra ichiu.
- TNT ch phi np h s chng minh cho mtngi ph thuc mt ln trong sut thi gian
c tnh gim tr k c trng hp TNTthay i ni lm vic, thay i ni KD.
8.Tnh thu: Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
87/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh
5. C nhn c tr l ngi ncngoi, nu khng c h s theo
hng dn i vi tng trng hpc th nu trn th phi c cc tiliu php l tng t lm cn c
chng minh ngi ph thuc.
8.Tnh thu: Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
88/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh 6. Ngi tn tt, khng c kh nng lao
ng l nhng ngi (thuc i tng iuchnh ca PL v ngi tn tt), b tn tt,
gim thiu chc nng khng th trc tipsn xut, KD hoc ngi b khuyt tt, dtt bm sinh khng c kh nng t phcv bn thn c c quan y t t cp
huyn tr ln xc nhn hoc bn t khaic xc nhn ca UBND x v mc tntt khng c KNL.
8.Tnh thu: Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
89/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh 7. K khai tm gim tr i vi ngi ph thuc:7.1. TNT c TN t 4 tr ng/thng tr xung khng phi k khai
ngi ph thuc.7.2. TNT c TN trn 4 triu ./th c nui dng NPT cn khai: Chm nht l ngy 30 thng 1, TNT lp 02 bn K ngi PT (mu
s 16/K-TNCN) gi cho CQ tr TN.- Nu c s thay i v ngi PT so vi K u nm th sau 30 ngyk t ngy c thay i (tng, gim), cn khai 02 bn K iu chnhngi PT (mu s 16/K-TNCN) gi cho c quan tr thu nhp.
- Nu k HL (hoc c Q tuyn dng) sau ngy 30 thng 1 th thihn K l ngy cui cng ca thng k HL hoc quyt nhtuyn dng.
8.Tnh thu: Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
90/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh 7.3. TNT ng k gim tr cho ngi ph
thuc phi c h s CM v ngi ph thucv phi np cho CQ thu trc tip qun l nv tr TN.
7.4. Thi hn np h s CM ngi ph thuc:- Trng hp K gim tr gia cnh t u
nm 2009 th thi hn np h s trc ngy30/6/09.
- Trng hp K gim tr gia cnh sau ngy
30/1/09 th thi hn np h s chm nht lsau 03 thng k t ngy ng k gim tr.
8.Tnh thu: Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
91/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh Nu pht sinh (+), (-) v ngi PT so vi
ng k th thi hn np HS chm nhtl sau 03 thng k t ngy K iuchnh (+), (-) ngi ph thuc.
7.5. Qu thi hn np h s nu trn,nu TNT khng np h s CM ngi
ph thuc s khng c gim tr chongi PT v phi iu chnh li s thuphi np.
8.Tnh thu: Thu nhp tin lng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
92/165
8.Tnh thu:Thu nhp tin lngGim tr gia cnh 8. C quan tr thu nhp c trch nhim:1. Tip nhn bn ng k ngi ph thuc2. Hng thng, thc hin tm gim tr gia cnh theo
ng bn K ngi ph thuc ca TNT trc khi
tnh s thu tm khu tr, np thu vo NSNN vkhng phichu trch nhim trc PL v vickhai tm tnh gim tr gia cnh
3. Chuyn 01 bn K cho CQT trc tip qun l CQ trTN. Thi hn chuyn chm nht l ngy 20 thng 2ca nm thc hin.
Trng hp ng k gim tr sau ngy 30 thng 1ca nm thc hin hoc K iu chnh ngi phthuc, thi hn chuyn cho CQT l ngy 20 cathng sau thng nhn c bn K.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
93/165
8 h h h h i l
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
94/165
8.Tnh thu:Thu nhp tin lngBiu thu Lu tin tng phn
Bcthu
TN tnh thu/nm(tr. ng)
TN tnh thu/thng(tr. ng)
Tsut(%)
1 n 60 n 5 5
2 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 20
5 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
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
95/165
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
96/165
8.Tnh thu: Thu nhp tin
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
97/165
8.Tnh thu:Thu nhp tinlng khu tr thu
C quan tr TN thc hin khu tr, k khai tmnp thu :
- Khu tr thu hng thng theo biu thu LTTP
- Khu tr 10% vng lai - Khu tr 20% CN khng c MST(TT62 b).CQ tr TN phi cp CT khu tr thu cho CN. CQT c trch
nhim cp CT khu tr thu. CQ tr TN cn lm n ngh cp CT khu tr thu TNCN theo mu s:17/TNCN.
Q 102/2008/BTC-Q ngy 12.11.2008: Bien lai CT khutrKhai thu thng v np t khai theo mu s 02/KK-TNCN
cho c quan thu; thng 01 nu thu
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
98/165
8.Tnh thu:Thu nhp tinlng khu tr thuTT62 B sung p dng thng nht mt mc khu tr
10%: TN ngoi tin lng (H DV)c tnh tng TNCT sau
khi tr gia cnh cha n mc phi np thu th c
nhn c TN lm cam kt (Mu s 23/BCK-TNCN) gic quan chi tr TN lm cn c tm thi cha khutr 10% thu TNCN. Cui nm vn phi cung cp DS c quan thu bit. C nhn lm cam kt phi chutrch nhim v bn cam kt ca mnh.
Trng hp t chc, c nhn thu lao ng theo thi
v t trn 03 thng n di 12 thng v c hpng lao ng th khng khu tr thu 10% m thchin tm khu tr thu theo Biu lu tin tng phntnh trn thu nhp thng.
8.Tnh thu: Thu nhp tin
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
99/165
8.Tnh thu:Thu nhp tinlng quyt ton thu CQ tr TN khai quyt ton thu CQ tr TN khng phn bit c pht sinh khu tr
thu hay khng c khu tr thu, c trch nhimkhai quyt ton thu TNCN:
1. H s khai: - T khai quyt ton thu mu s 05/KK-TNCN v
cc bng k chi tit sau:+ Bng k DS ngi nhn thu nhp t TL, TC (mu
s 05A/BK-TNCN) DS ngi nhn thu nhp bao
gm c nhng ngi c TN cha phi np thu.+ Bng k thu nhp t TL, TC c nhn vng lai
(mu s 05B/BK-TNCN) .
8.Tnh thu: Thu nhp tin
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
100/165
8.Tnh thu:Thu nhp tinlng quyt ton thu 2. Thi hn np: chm nht l ngy th 90 k t ngy kt
thc nm dng lch. 3. Ni np h s quyt ton thu:- Np h s QTT ti c quan thu trc tip qun l
- Cc trng hp khc:+ i vi cc c quan HCSN, on th do TW qun l, docp tnh qun l, cc t chc quc t v CQD ca NN npHSQT thu ti Cc Thu tnh.
+ i vi cc c quan HC cp huyn QL np h s quytton thu ti Chi cc Thu qun, huyn th x.
4. Thi hn np thu khi quyt ton: Thi hn np s thu khu tr v s thu cn phi npkhi QTT l ngy cui cng ca thi hn np h s QTT
. n u : u n p nlng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
101/165
lngC nhn trc tip khai thu
1. Cc trng hp c nhn c thu nhp t tinlng, tin cng trc tip khai thu thng:
- C nhn nhn thu nhp t tin lng, tin cng docc t chc, c nhn chi tr thu nhp t ncngoi.
- Cc c nhn l ngi Vit Nam c thu nhp t tinlng, tin cng do cc t chc quc t, cc is qun, Lnh s qun ng ti Vit Nam chi tr.
2. H s khai thu thng: C nhn khai thu thu nhp thng theo Mu s07/KK-TNCN.
. n u : u n p nlng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
102/165
lngC nhn trc tip khai thu3. Ni np h s v thi hn np HS khai thu thng:- Ni np h s khai thu v np thu l Cc Thu tnh,
thnh ph trc thuc TW ni c nhn c tr.- Thi hn np HSKT thng trc ngy 20 ca thng sau.
4. C nhn np HSKT trc tip nu TNBQ thng c tnhtrn 4 triu ng v c tnh gim tr ngi ph thucphi np t khai K ngi ph thuc cng vi thi imnp HSKT thng u tin ca nm tnh thu. Thi imnp h s chng minh ngi ph thuc c thc hintng t nh i vi CN khc
. n u : u n p nlng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
103/165
gC nhn khai quyt ton thu
1. C nhn khai quyt ton thu trong cc trnghp:
- C s thu phi np trong nm > s thu KThoc tm np trong nm hoc c PS ngha vthu nhng trong nm cha b KT hoc cha tmnp.
- C yu cu v hon thu hoc b tr s thu vo
k sau.- CN c tr l ngi NN khi kt thc H lm vic tiVN trc khi xut cnh phi thc hin QTT vi cquan thu.
. n u : u n p nlng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
104/165
gC nhn khai quyt ton thu2. H s khai QTT- T khai QTT: mu s 09/KK-TNCN, ph lc mu
s 09A/PL-TNCN, ph lc theo mu s 09C/PL-TNCN (nu c ng k gim tr gia cnh).
- Cc chng t chng minh s thu khu tr, tm np trong nm.
- Trng hp nhn thu nhp t cc t chc quct, i s qun, Lnh s qun v nhn thunhp t NN phi c ti liu CM hoc xc nhn
v s tin tr ca n v, t chc tr thunhp NN v km theo th xc nhn thu nhpnm theo mu s 20/TXN-TNCN.
. n u : u n p nlng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
105/165
gC nhn khai quyt ton thu3. Thi hn v ni np h s:- Thi hn:chm nht l ngy th 90 k t
ngy kt thc nm DL.
- Ni np h s l c quan thu trc tipqun l n v tr thu nhp.
- C nhn c thu nhp t tin lng, tincng trc tip khai thu hng thng thni np h s quyt ton thu cng lni np h s khai thu thng (Ccthu).
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
106/165
9.Tnh thu:Thu nhp tin lng,th h t ki h d h
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
107/165
thu nhp t kinh doanhC nhn khai, quyt ton thu
a. Khai QTT trong cc trng hp sau:- C tng thu nhp chu thu bnh qun thng trn 4 triu
ng.- C HS ngh hon thu hoc b tr s thu np tha vo
k sau.Trng hp CN c tr l ngi nc ngoi kt thc H lm
vic ti VN trc khi xut cnh phi thc hin QTT vi CQT.b. H s quyt ton thu: - T khai quyt ton thu theo mu s 09/KK-TNCN; - Ph lc theo mu s 09A/PL-TNCN;
- Ph lc theo mu s 09B/PL-TNCN; - PL theo mu s 09C/PL-TNCN (c ng k GTGC)
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
108/165
1. C nhn c hon thu:- S thu np ln hn s thu phi
np;- C nhn np thu nhng c TN tnhthu cha n mc phi np thu;
- Cc trng hp khc theo quyt nh
ca c quan NN c thm quynch p dng i vi nhng c nhn
ng k thu v c m s thu.
9. Hon thu
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
109/165
9. Hon thu
2. H s hon thu gm c:- VB ngh hon thu (mu s 01/HTBT) - TT s
60/2007/TT-BTC ngy 14/6/2007 ca B Ti chnh.- Bn sao CMT nhn dn hoc h chiu.
- T khai quyt ton thu TNCN.- Chng t khu tr thu, bin lai thu thu TNCN.- Chng t xc nh tnh trng kt thc thi gian lm
vic nh quyt nh ngh hu, Q thi vic, bnthanh l hp ng lao ng, bng k xc nh
ngy c tr,...(nu c).- Giy u quyn trong trng hp UQ khai hon thu(nu c).
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
110/165
9. Hon thu
3. Ni np h s hon thu:- C nhn c TN t tin lng, chuyn nhng
chng khon, h s hon thu np ti c quan
thu qun l trc tip n v tr thu nhp.- i vi c nhn c thu nhp t kinh doanh, hs hon thu np ti Chi cc Thu ni c nhnthc hin hot ng KD.
- i vi c nhn va c thu nhp t TL va c
thu nhp t KD, h s hon thu np ti Chicc Thu ni c nhn thc hin hot ng KD.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
111/165
9. Hon thu
4. Gii quyt h s hon thu:Vic tip nhn h s hon thu, trch nhim gii
quyt h s hon thu thc hin theo hng dnti mc II phn G Thng t s 60/2007/TT-BTC
ngy 14/6/2007 ca B Ti chnh. 5. Th tc hon thu:Sau khi xc nh h s hon thu l hp l, CQT ra
quyt nh hon thu v gi Q hon thu choKho bc nh nc ng cp v gi cho CN c
hon thu.Kho bc NN ng cp nhn c Q hon thuca CQT c trch nhim hon tr li tin thucho CN c hon thu.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
112/165
10. Tnh thu: TN t u t
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
113/165
10. Tnh thu:TN t u tvn
- Phn tng thm ca gi tr vn gp nhn c khigii th DN, chuyn i m hnh H, sp nhp,hp nht DN hoc khi rt vn (khng bao gm vngc c nhn li).
- Thu nhp nhn c t cc khon li tri phiu, tnphiu v cc giy t c gi khc do cc t chctrong nc pht hnh (k c cc t chc Nn cphp thnh lp v hot ng ti VN), tr thu nhpt li tri phiu do CP Vit Nam pht hnh.
- Cc khon thu nhp nhn c t u t vn di
cc hnh thc khc k c trng hp gp vn Tbng hin vt, bng danh ting, bng QSD, bngpht minh, sng ch,...
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
114/165
10. Tnh thu:TN t u t
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
115/165
vn
Ring:** TN t phn tng thm ca gi tr vngp nhn c khi gii th DN, chuyn i mhnh H, sp nhp, hp nht DN hoc khi rtvn;Thu nhp t c phiu tr thay c tc: l
thi im c nhn thc nhn thu nhp v gi trphn vn gp tng thm hoc thi imchuyn nhng c phiu.
** C nhn nhn c thu nhp do vic u tvn ra nc ngoi di mi hnh thc th thi
im xc nh thu nhp tnh thu l thi imc nhn nhn thu nhp. S thu thu nhp c nhn phi np=Thu nhp
tnh thu x Thu sut 5%
11. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
116/165
y g
vn
1. Thu nhp t chuyn nhng vngm:
- Thu nhp t chuyn nhng phn vn
trong cc t chc kinh t;- Thu nhp t chuyn nhng chng khon;
- Thu nhp t chuyn nhng vn di cc
hnh thc khc.
11. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
117/165
vn
Xc nh TNCT:1. TNCT t chuyn nhng vn = gi bn
( gi mua v cc khon CPHL lin quan nvic to ra TN t chuyn nhng vn).2. Trng hp khng xc nh c gi mua
v chi ph lin quan n vic chuyn
nhng CK th TNCT c xc nh l gibn CK.
11. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
118/165
vnCch tnh thu Thu sut thu TNCN i vi thu nhp t chuyn
nhng vn gp l 20%. Thi im xc nh thu nhp tnh thu l thi
im giao dch chuyn nhng vn hon thnhtheo quy nh ca php lut. (tc l thi imcc bn tham gia chuyn nhng lm th tckhai bo, chuyn quyn s hu vi c quan cpng k kinh doanh hoc doanh nghip qun lvn gp.)
Thu thu nhp c nhn phi np=Thu nhp tnhthuxThu sut (20%)
11. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
119/165
vn TT 62 B sung1. Trng hp nhn c tc bng CP hoc nhn c phiu thng:- Cha phi np thu TNCN khi nhn c phiu.- Khi chuyn nhng phi np thu TNCN :(1) Thu i vi TN t u t vn: Cn c xc nh l gi tr c
tc ghi trn SSKT hoc s lng CP thc nhn (x) vi mnh gica CP v TS thu TNCN . Trng hp chuyn nhng cphiu nhn thay c tc, c phiu thng vi gi < mnh gi thtnh thu TNCN i vi hot ng u t vn theo gi th trngti thi im chuyn nhng.
C nhn chuyn nhng s CP c c t vic nhn c tc hocCP thng phi t khai (Mu s 24/KK-TNCN ban hnh km theo
TT 62) v np thu TNCN i vi hot ng u t vn ti Chicc Thu ni c nhn c tr.
11. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
120/165
vnTT 62 B sung(2)Thu i vi thu nhp t chuyn nhng c phiu: Trng hp gi TT chuyn nhng c phiu < mnh gi th khng
phi np thu TNCN i vi hot ng chuyn nhng chngkhon.
Trng hp gi TT chuyn nhng c phiu > mnh gi th c nhnnp thu CNCK theo mc thu sut 0,1% hoc theo mc TS 20%trn chnh lch gia gi TT chuyn nhng vi mnh gi hoc gitr c tc ghi trn SSKT.
Sau khi nhn c tc bng CP hoc nhn CP thng: CN chuynnhng CP cng loi th phi khai v np thu TNCN i vi c tcnhn bng CP hoc nhn CP thng ngay. Trng hp s lng CPchuyn nhng ln u t hn s c phiu nhn thay c tc hoc s
c phiu thng th s tnh v np thu TNCN k tip vo cc lnchuyn nhng sau cho ti khi ht s c phiu .
11. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
121/165
vn TT 62 B sung2. Trng hp c nhn c chia c tc bng tin nhng
khng nhn m ghi tng vn u t cng p dng PPthu thu TNCN nh i vi trng hp nhn c tcbng CP hoc nhn CP thng.
Sau khi nhn c tc bng tin v ghi tng vn u t,nu c nhn rt vn khi doanh nghip hoc chuynnhng vn th phi khai v np thu TNCN tng ngvi phn c tc nhn c ngay. Trng hp gi trvn gp c rt khi doanh nghip hoc chuynnhng ln u t hn gi tr c tc nhn c th sk khai v np thu TNCN k tip vo cc ln rt vnhoc chuyn nhng sau cho ti khi ht.
11. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
122/165
CK
1.Thu nhp tnh thut chuyn nhng chng khon =gi bn CK tr (-) gi mua, cc chi ph lin quan:
a) Gi bn chng khon:
- CK nim yt l gi chuyn nhng thc t trn TTCK tithi im bn (l gi khp lnh do S giao dch chngkhon hoc Trung tm GDCK cng b).
- CK ca cng ty i chng cha nim yt nhng thchin ng k giao dch ti TTGDCK l gi chuyn nhng
thc t ti TTGDCK.
11. Tnh thu: TN t chuyn
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
123/165
11. Tnh thu:TN t chuynnhng CK
- CK ca cc CTy khng thuc cc trng hp nutrn th gi bn l gi chuyn nhng ghi trnHCN hoc gi theo SSKT ca n v c CK c
chuyn nhng ti thi im bn.***Trng hp hp ng chuyn nhng khng quynh gi chuyn nhng hoc gi chuyn nhngtrn hp ng khng ph hp vi gi th trngth c quan thu c quyn n nh gi chuyn
nhng theo qui nh ca Lut Qun l thu vcc vn bn hng dn thc hin Lut.
11. Tnh thu: TN t chuyn
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
124/165
11. Tnh thu:TN t chuynnhng CK
b) Gi mua chng khon:- CK nim yt gi mua l gi thc t mua ti SGDCK,
TTGDCK.- CK ca cng ty i chng cha nim yt nhng thc
hin ng k giao dch ti TTGDCK th gi mua l githc t mua ti TTGDCK.
- i vi CK mua thng qua u gi th gi mua l gitrng u gi.
- CK khng thuc cc trng hp nu trn Gi mua chngkhon l gi ghi trn HCN hoc gi theo SSKT ca nv c chng khon ti thi im mua.
***Trng hp trn hp ng khng quy nh gi muahoc gi mua cao hn gi theo SSKT ca n v c CKti thi im mua khng ph hp vi gi th trng thc quan thu c quyn n nh gi mua.
11. Tnh thu: TN t chuyn
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
125/165
11. Tnh thu:TN t chuynnhng CK
c) CPHL c tr l cc khon CP thc t PS ca hot ngchuyn nhng CK c ho n, chng t:
- Chi ph lm cc th tc php l cn thit cho vic chuynnhng;
- Cc khon ph v l ph ngi chuyn nhng np ngnsch nh nc khi lm th tc chuyn nhng;- Ph lu k chng khon theo quy nh ca UBCKNN v
chng t thu ca cng ty CK;- Ph u thc CK cn c vo chng t thu ca n v nhn u
thc;
- Cc khon chi ph khc c chng t chng minh.
11. Tnh thu:TN t chuyn
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
126/165
ynhng CK
2. Cch tnh thu:
+ Thu thu nhp c nhn phi np=Thunhp tnh thu x Thu sut 20%
+ Trng hp c nhn khng ng k npthu 20% th p dng thu sut 0,1% trngi chuyn nhng CK tng ln:
Thu thu nhp c nhn phi np=Gichuyn nhngxThu sut 0,1%
11. Tnh thu:TN t chuyn
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
127/165
ynhng CK
3. Yu cu p dng thu sut 20% :- ng k PP np thu (mu s 15/K-TNCN) vi
CQT trc tip qun l CTCK m c nhn ng kgiao dch hoc Chi cc Thu ni c nhn c tr.
- Thi hn ng k:+ Nm 2009: ng k ngay t u nm, trcngy 31 thng 3 nm 2009.+ T nm 2010 ng k trc ngy 31 thng 12ca nm trc.
- Thc hin ng k thu v c m s thu.- Thc hin CKT ho n chng t, xc nh cTNTT t vic chuyn nhng chng khon theoquy nh.
12. Tnh thu: TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
128/165
12. Tnh thu:TN t chuyn nhngBS
1.Thu nhp t chuyn nhng BS gm:1.1. Thu nhp t chuyn nhng QSD v ti
sn gn lin vi t;1.2. Thu nhp t chuyn nhng quyn shu hoc s dng nh ;
1.3. Thu nhp t chuyn nhng quyn thu
t, thu mt nc;1.4. Cc khon thu nhp khc nhn c tchuyn nhng bt ng sn.
12. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
129/165
BS
1. TNTT t chuyn QSD khng c kt cu h tng,cng trnh kin trc gn lin vi t = gi chuynnhng QSD - gi vn v cc CPHL lin quan:
1.1. Gi chuyn nhng quyn s dng t l githc t ghi trn H chuyn nhng ti thi imCN.
Trng hp khng xc nh c gi thc t chuynnhng hoc gi ghi trn H chuyn nhng thp
hn gi t do UBND cp tnh quy nh ti thiim chuyn nhng th GCN s c xc nhtheo bng gi t do UBND cp tnh quy nh.
12. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
130/165
BS1.2. Gi vn:a) i vi chuyn nhng QSD c ngun gc NN giao, c thu
tin SD, thu tin cho thu t th gi vn cn c vochng t thu tin s dng t, thu tin cho thu t caNN.
b) i vi QSD nhn t cc TC, CN th cn c vo H vchng t hp php tr tin khi nhn QSD, quyn thu t(khi mua).
CTHP tr tin l phiu thu ca t chc bn t, chng tchuyn tin qua NH, giy bin nhn thanh ton ca cc CNvi nhau...
c) i vi trng hp u gi chuyn QSD th gi vn l stin phi TT theo gi trng u gi.d) Trng hp khng X c hoc X khng ng GV ti thi
im mua th thu TNCN c tnh theo thu sut 2% trngi chuyn nhng.
12. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
131/165
BS
1.3. Chi ph lin quan c tr l cc chi ph thct pht sinh lin quan n hot ng chuynnhng c chng t, ho n theo ch quynh, bao gm:
a) Cc loi ph, l ph lin quan n cp QSDm ngi chuyn nhng np NSNN;
b) Chi ph ci to t, san lp mt bng (nu c);c) Cc chi ph khc lin quan trc tip n vic
chuyn nhng QSD nh CP lm cc thtc php l cho vic chuyn nhng, chi phthu o c.
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
132/165
12. Tnh thu: TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
133/165
12. Tnh thu:TN t chuyn nhngBS
b) Phn gi tr nh, kt cu h tng v cng trnhkin trc gn lin vi t, c xc nh nh sau:
- Cn c quy nh ca B XD v phn loi gi trnh.
- Cn c quy nh tiu chun, nh mc XDCB do BXy dng ban hnh.
- Cn c gi tr cn li thc t ca cng trnh trnt.
UBND tnh c ban hnh bng gi tnh l ph trcb th phn gi tr nh, kt cu h tng trn tc tnh theo bng gi .
12. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
134/165
y gBS
2.2. Gi vn Gi vn c xc nh cn c vo gi
ghi trn hp ng chuyn nhng ti
thi im mua. Trng hp gi vn v quyn s dng
t, gi tr nh khng xc nh choc gi ghi trn hp ng mua cao hn
gi thc t ti thi im mua th thuthu nhp c nhn c tnh theo thusut 2% trn gi chuyn nhng.
12. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
135/165
y gBS
2.3. CP lin quan l CP thc t pht sinh c linquan n hot ng chuyn nhng, c ho n,chng t, bao gm:
a) Cc loi ph, l ph lin quan n cp QSD ngi
chuyn nhng np ngn sch;b) Chi ph ci to t, san lp mt bng;c) Chi ph XD, ci to, nng cp, sa cha kt cu
h tng v cng trnh kin trc trn t;
d) CP khc lin quan trc tip n vic chuynnhng BS nh: chi ph lm cc th tc phpl cho vic chuyn nhng, chi ph thu o c,...
12. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
136/165
y gBS
3. Thu nhp tnh thu t chuyn quyn s hu,quyn s dng nh = gi bn - gi mua vcc chi ph hp l c lin quan:
3.1. Gi bn: l gi thc t chuyn nhng c
xc nh theo gi th trng v c ghi trnhp ng chuyn nhng.Trng hp gi bn ghi ti hp ng chuyn
nhng thp hn gi th trng ti thi imchuyn nhng th gi chuyn nhng nh
c xc nh cn c theo quy nh ca BXy dng v vic phn loi nh hoc gi tnhl ph trc b do U ban nhn dn cp tnhquy nh.
12. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
137/165
y gBS
3.2. Gi mua l gi ghi trn H mua.Trng hp khng X c gi mua hoc gi mua ghi
trn H cao hn gi thc t ti thi im mua ththu TNCN c tnh theo TS 2% trn gi chuynnhng.
3.3. CP lin quan l cc khon CP thc t PS ca hotng chuyn nhng c H, CT theo ch quynh, bao gm:
a) Cc loi ph, l ph theo quy nh lin quan n cpQSD nh ngi chuyn nhng np NS;
b) Chi ph sa cha, ci to, nng cp nh;c) CP khc lin quan trc tip n vic chuyn nhng.
12. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
138/165
y gBS
4. Thu nhp tnh thu t chuyn nhng quyn thu t,thu mt nc = gi cho thu li - gi i thu v cc chiph c lin quan:
4.1. Gi cho thu li = gi thc t ghi trn H ti thi imchuyn quyn thu mt t, thu mt nc.
Trng hp n gi cho thu li trn hp ng < gi doUBND tnh, thnh ph Q ti thi im cho thu li th gicho thu li c cn c gi thu do UBND tnh, thnh phquy nh.
4.2. Gi i thu: c xc nh cn c vo hp ng thu.Trng hp khng X c gi thu hoc gi thu ghi trn
hp ng > gi thc t ti thi im thu th thu TNCNc tnh theo TS 2% trn gi chuyn nhng.
12. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
139/165
y gBS
4.3. CP lin quan l cc khon CP thc tpht sinh t hot ng chuyn quyn cho n, chng t theo ch quy nh:
a) Cc loi ph, l ph c lin quan nquyn thu t, thu mt nc m ngichuyn quyn np ngn sch.
b) Cc chi ph ci to t, mt nc.
c) Cc chi ph khc lin quan trc tip nvic chuyn quyn thu t, thu mtnc.
12. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
140/165
y gBS
5. Cch tnh thu a) Trng hp xc nh c TNTT:
Thu TNCN phi np=Thu nhp tnhthu xThu sut 25%
b) Trng hp khng xc nh c givn (gi mua) ca hot ng chuyn
nhng bt ng sn v cc chi ph linquan:Thu TNCN phi np=Gi chuynnhng x TS 2%
12. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
141/165
y gBS
6. Thi im X thu nhp tnh thu l thiim H chuyn nhng BS c hiu lc theoQ ca PL.
7. Trng hp chuyn nhng BS l ng s
hu, th ngha v thu s c tnh ring chotng CN. TN tnh thu ca tng CN c cnc vo tng TN t chuyn nhng BS v t lphn chia TN gia cc c nhn ng s hu.
T l phn chia thu nhp cn c vo ti liu hp
php nh: tho thun gp vn ban u, dichc hoc quyt nh phn chia ca to n,...Trng hp khng c ti liu hp php th t lphn chia thu nhp c xc nh bnh qun.
12. Tnh thu:TN t chuyn nhng
-
8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi
142/165
BS
CV 1845/BTC-TCT, 18/2/2009 Hp ng chuyn nhng BS v np HS hp l
trc 1/1/09:- Nh chung c: K thu thu TNCN nh, gi tr t c
phn b- Chuyn QSD c cng trnh: tnh thu CQSD