{"id":7095,"date":"2024-01-24T16:08:54","date_gmt":"2024-01-24T09:08:54","guid":{"rendered":"https:\/\/anlegal.vn\/?p=7095"},"modified":"2024-04-23T15:01:00","modified_gmt":"2024-04-23T08:01:00","slug":"anl-sharing-04-thue-thu-nhap-ca-nhan-lien-quan-den-chuyen-nhuong-von","status":"publish","type":"post","link":"https:\/\/anlegal.vn\/vi\/tin-tuc\/anl-sharing-04-thue-thu-nhap-ca-nhan-lien-quan-den-chuyen-nhuong-von\/","title":{"rendered":"[ANL SHARING 04] – THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N LI\u00caN QUAN \u0110\u1ebeN CHUY\u1ec2N NH\u01af\u1ee2NG V\u1ed0N"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n lu\u00f4n l\u00e0\u00a0v\u1ea5n \u0111\u1ec1\u00a0\u0111\u01b0\u1ee3c c\u00e1c c\u00e1 nh\u00e2n, doanh nghi\u1ec7p\u00a0gi\u00e0nh s\u1ef1 quan t\u00e2m l\u1edbn. Trong \u0111\u00f3, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n\u00a0l\u1ea1i l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 ph\u1ee9c t\u1ea1p nh\u01b0ng kh\u00f4ng\u00a0th\u1ec3 b\u1ecf qua khi tham gia \u0111\u1ea7u t\u01b0.\u00a0B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh c\u00f3 li\u00ean quan v\u1ec1 thu\u1ebf TNCN\u00a0\u0111\u1ed1i v\u1edbi vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a\u00a0c\u00e1c c\u00e1 nh\u00e2n\u00a0\u1edf Vi\u1ec7t Nam:<\/p>\n

I.\u00a0 V\u0102N B\u1ea2N QUY PH\u1ea0M PH\u00c1P LU\u1eacT:<\/strong><\/p>\n

(a)\u00a0 \u00a0\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 13\/06\/2019 (\u201cLu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019\u201d).<\/p>\n

(b)\u00a0 \u00a0\u00a0Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0s\u1ed1 04\/2007\/QH12\u00a0\u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i\u00a0th\u00f4ng qua ng\u00e0y 21\/11\/2007\u00a0(\u201cLu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007″)\u00a0.<\/p>\n

(c)\u00a0 \u00a0 Ngh\u1ecb \u0111\u1ecbnh\u00a0s\u1ed1 126\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (\u201cNgh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP\u201d).<\/p>\n

(d)\u00a0 \u00a0Ngh\u1ecb\u00a0\u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 ng\u00e0y 12\/02\/2015 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf (\u201cNgh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP\u201d).<\/p>\n

(e)\u00a0 \u00a0\u00a0Ngh\u1ecb \u0111\u1ecbnh\u00a0s\u1ed1\u00a065\/2013\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7\u00a0ng\u00e0y 27\/06\/2013\u00a0quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (\u201cNgh\u1ecb \u0111\u1ecbnh 65\/2013\u201d).<\/p>\n

(f)\u00a0 \u00a0Th\u00f4ng t\u01b0 s\u1ed1 25\/2018\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh ng\u00e0y 16\/03\/2018 h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2017 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18 th\u00e1ng 6 n\u0103m 2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15 th\u00e1ng 8 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u201cTh\u00f4ng t\u01b0 25\/2018\/TT-BTC\u201d).<\/p>\n

(g)\u00a0\u00a0Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ng\u00e0y 15\/06\/2015 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh; h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf (\u201cTh\u00f4ng t\u01b0 92\/2105\/TT-BTC\u201d)<\/p>\n

(h)\u00a0\u00a0Th\u00f4ng t\u01b0\u00a0s\u1ed1\u00a0111\/2013\/TT-BTC\u00a0c\u1ee7a B\u1ed9 T\u00e0i\u00a0ch\u00ednh\u00a0ng\u00e0y 15\/08\/2013\u00a0h\u01b0\u1edbng d\u1eabn\u00a0th\u1ef1c hi\u1ec7n lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt\u00a0Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt\u00a0Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0(\u201cTh\u00f4ng t\u01b0 111\/2013\/TT-BTC\u201d)<\/p>\n

II.\u00a0 N\u1ed8I DUNG CH\u00cdNH:<\/strong><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNCN:<\/p>\n

(a) C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

(i) C\u00f3 m\u1eb7t (hi\u1ec7n di\u1ec7n) t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean t\u00ednh trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam<\/p>\n

(ii)\u00a0C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam theo m\u1ed9t trong hai tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

C\u00f3 n\u01a1i \u1edf \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u01b0 tr\u00fa;
\nC\u00f3 nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf, v\u1edbi th\u1eddi h\u1ea1n c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m t\u00ednh thu\u1ebf.<\/p>\n

(iii) Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y nh\u01b0ng th\u1ef1c t\u1ebf c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m t\u00ednh thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc n\u00e0o th\u00ec c\u00e1 nh\u00e2n \u0111\u00f3 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/p>\n

(b) C\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean<\/p>\n

2. Thu\u1ebf TNCN li\u00ean quan \u0111\u1ebfn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n:<\/strong>[\/vc_column_text][vc_empty_space height=”30px”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
TT<\/td>\nN\u1ed9i dung<\/strong><\/td>\n\u0110\u1ed1i t\u01b0\u1ee3ng: c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong><\/td>\n\n

\u0110\u1ed1i t\u01b0\u1ee3ng: c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong><\/p>\n<\/td>\n<\/tr>\n

1<\/td>\nTh\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/td>\n\n
    \n
  • L\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u00f3 hi\u1ec7u l\u1ef1c.<\/li>\n
  • Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng ph\u1ea7n v\u1ed1n g\u00f3p th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r\u00fat v\u1ed1n.<\/li>\n<\/ul>\n

    \u0110i\u1ec1u 11.1.c, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/i><\/strong><\/p>\n<\/td>\n

\n
    \n
  • L\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u00f3 hi\u1ec7u l\u1ef1c.<\/li>\n<\/ul>\n

    \u0110i\u1ec1u 20.3.a, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/i><\/strong><\/p>\n<\/td>\n<\/tr>\n

2<\/td>\nThu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/td>\nTN t\u00ednh thu\u1ebf = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng – (gi\u00e1 mua + chi ph\u00ed li\u00ean quan)<\/p>\n

\u00a0<\/span><\/p>\n

\u0110i\u1ec1u 11.1.a, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/i><\/strong>\u00a0<\/span><\/td>\n

TN t\u00ednh thu\u1ebf = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/p>\n

\u00a0<\/span><\/p>\n

\u0110i\u1ec1u 20.1, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/i>\u00a0<\/strong><\/td>\n<\/tr>\n

<\/td>\n\n
    \n
  • Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng:<\/b>\u00a0l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/li>\n
  • Gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng<\/b>: l\u00e0 tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, g\u1ed3m: tr\u1ecb gi\u00e1 v\u1ed1n g\u00f3p th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u00e1c l\u1ea7n g\u00f3p b\u1ed5 sung, mua l\u1ea1i, l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n.<\/li>\n
  • Chi ph\u00ed li\u00ean quan<\/b>: l\u00e0 nh\u1eefng chi ph\u00ed h\u1ee3p l\u00fd th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh. G\u1ed3m: chi ph\u00ed \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng; c\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed m\u00e0 ng chuy\u1ec3n nh\u01b0\u1ee3ng n\u1ed9p ng\u00e2n s\u00e1ch khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng; c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
3<\/td>\nThu\u1ebf su\u1ea5t<\/strong>
\n<\/b><\/td>\n		\n

20%<\/p>\n

\u00a0<\/span><\/p>\n

\u0110i\u1ec1u 11.1.b, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/i><\/strong><\/p>\n<\/td>\n

0.1%<\/p>\n

\u00a0<\/span><\/p>\n

\u0110i\u1ec1u 20.1, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/i><\/strong><\/td>\n<\/tr>\n

4<\/td>\nThu\u1ebf\u00a0TNCN<\/strong><\/td>\n\n

Thu\u1ebf TNCN= Thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0 x 20%<\/p>\n

\u00a0<\/span><\/p>\n

\u0110i\u1ec1u 11.1.d, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/i><\/strong><\/p>\n<\/td>\n

Thu\u1ebf TNCN= Thu nh\u1eadp t\u00ednh thu\u1ebf\u00a0 x 0.1%<\/p>\n

\u00a0<\/span><\/p>\n

\u0110i\u1ec1u 20.1, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/i><\/strong>\u00a0<\/span><\/td>\n<\/tr>\n

5<\/td>\nNguy\u00ean t\u1eafc k\u00ea khai thu\u1ebf<\/strong>
\n
\n<\/strong><\/td>\n		\n

\u0110i\u1ec1u 11.6d, Ngh\u1ecb \u0111\u1ecbnh 126\/2020<\/span>\/N\u0110-CP<\/span><\/span><\/strong><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 25.1,\u00a0<\/span>Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/span>.<\/span><\/span><\/strong>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

L\u01b0u \u00fd v\u1ec1 tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n c\u00f3 ph\u1ea7n v\u1ed1n \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng:<\/b>\u00a0Doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n c\u00f3 ph\u1ea7n v\u1ed1n \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 tr\u00e1ch nhi\u1ec7m y\u00eau c\u1ea7u c\u00e1 nh\u00e2n cung c\u1ea5p ch\u1ee9ng t\u1eeb \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n \u0111\u00e3 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ho\u1eb7c danh s\u00e1ch c\u1ed5 \u0111\u00f4ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n ho\u1eb7c danh s\u00e1ch c\u1ed5 \u0111\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n m\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf th\u00ec doanh nghi\u1ec7p n\u01a1i c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf thay cho c\u00e1c c\u00e1 nh\u00e2n n\u00e0y.<\/p>\n

\u00a0<\/span><\/p>\n

\u0110i\u1ec1u 16.3, Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP<\/i>\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n

6<\/td>\nH\u00ecnh th\u1ee9c k\u00ea khai<\/strong><\/td>\n\n

K\u00ea khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/p>\n

\u00a0<\/span><\/p>\n

\u0110i\u1ec1u 8.4.g, Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/i><\/strong>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

7<\/td>\nTh\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0\u00a0<\/strong><\/td>\n\n

C\u00e1 nh\u00e2n k\u00ea khai: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf<\/p>\n

\u00a0<\/span><\/p>\n

\u0110i\u1ec1u 55, Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 38\/2019<\/i><\/strong><\/p>\n<\/td>\n<\/tr>\n

8<\/td>\nTh\u1eddi h\u1ea1n n\u1ed9p\u00a0ti\u1ec1n\u00a0thu\u1ebf<\/strong><\/td>\n\n

Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf\u00a0(tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u00ednh thu\u1ebf)<\/i><\/p>\n

\u00a0<\/span><\/p>\n

\u0110i\u1ec1u 55.1, Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019<\/i><\/strong><\/p>\n<\/td>\n<\/tr>\n

9<\/td>\nX\u00e1c \u0111\u1ecbnh ng\u00e0y n\u1ed9p ti\u1ec1n thu\u1ebf<\/strong><\/td>\n\n
    \n
  • –\u00a0 Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n thu\u1ebf kh\u00f4ng b\u1eb1ng ti\u1ec1n m\u1eb7t, ng\u00e0y \u0111\u00e3 n\u1ed9p thu\u1ebf l\u00e0 ng\u00e0y Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c, t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thay v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf.<\/li>\n
  • –\u00a0 Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n thu\u1ebf tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n m\u1eb7t, ng\u00e0y \u0111\u00e3 n\u1ed9p thu\u1ebf l\u00e0 ng\u00e0y Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf c\u1ea5p ch\u1ee9ng t\u1eeb thu ti\u1ec1n thu\u1ebf.<\/li>\n<\/ul>\n

    \u0110i\u1ec1u 58, Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019<\/i><\/strong>\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    [\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

    Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ea7n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m: (1) b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 (2) b\u00e1o c\u00e1o gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/p>\n","protected":false},"author":1,"featured_media":7096,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[112],"tags":[],"acf":[],"yoast_head":"\n[ANL SHARING 04] - THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N LI\u00caN QUAN \u0110\u1ebeN CHUY\u1ec2N NH\u01af\u1ee2NG V\u1ed0N - AN Legal LLP website<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anlegal.vn\/vi\/tin-tuc\/anl-sharing-04-thue-thu-nhap-ca-nhan-lien-quan-den-chuyen-nhuong-von\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[ANL SHARING 04] - 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