14 Bai Giang Thue Tncn 42009 Cap Chung Chi

8/9/2019 14 Bai Giang Thue Tncn 42009 Cap Chung Chi

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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


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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


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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.


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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.


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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.


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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


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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


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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.


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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.


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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.


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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.


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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.


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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.


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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


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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.


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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.


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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


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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).


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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.


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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 .


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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


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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.


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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.


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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


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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.


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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.


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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 .


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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.


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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).


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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).


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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).


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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.


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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.


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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


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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.


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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



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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.



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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)


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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


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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.


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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)


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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.


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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


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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.


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8 T h th Th h ti l


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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


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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.

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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.



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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.



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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.



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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)


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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.



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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


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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.



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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.



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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.



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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.



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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.



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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.



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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.


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8 h h h h i l


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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


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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


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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.



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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) .



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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


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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


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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


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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


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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


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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).


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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)


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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


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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).


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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.


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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.


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10. Tnh thu: TN t u t


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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,...


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10. Tnh thu:TN t u t


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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


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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.



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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.



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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%)



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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.



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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 .



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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.



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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


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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.



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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.



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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


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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


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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


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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.



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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.



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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.



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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.


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12. Tnh thu: TN t chuyn nhng


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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 .



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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.



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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,...



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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.



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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.



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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.



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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.



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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%



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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.



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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

Documents

14 Bai Giang Thue Tncn 42009 Cap Chung Chi