{"id":224970,"date":"2019-06-10T10:42:54","date_gmt":"2019-06-10T03:42:54","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=224970"},"modified":"2021-04-06T13:59:50","modified_gmt":"2021-04-06T06:59:50","slug":"trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan\/","title":{"rendered":"Tr\u00e1ch nhi\u1ec7m khai n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em><span style=\"text-decoration: underline;\">H\u1ecfi:<\/span><\/em> C\u00e1 nh\u00e2n c\u00f3 <strong>tr\u00e1ch nhi\u1ec7m khai n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> khi \u0111\u01b0\u1ee3c\u00a0Doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp \u0111\u00fang hay kh\u00f4ng? \u00a0K\u1ebf to\u00e1n Gtax sau \u0111\u00e2y xin chia s\u1ebb v\u1edbi b\u1ea1n n\u1ed9i dung n\u00e0y nh\u1eafm gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 v\u1ea5n v\u1ec1 tr\u00ean.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u00e1ng, qu\u00fd ho\u1eb7c theo t\u1eebng l\u1ea7n ph\u00e1t sinh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<figure id=\"attachment_231892\" aria-describedby=\"caption-attachment-231892\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231892\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan.jpg\" alt=\"Tr\u00e1ch nhi\u1ec7m khai n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"600\" height=\"342\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan.jpg 877w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan-300x171.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan-768x438.jpg 768w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231892\" class=\"wp-caption-text\"><em>Doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec ph\u1ea3i khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u00e1ng ho\u1eb7c qu\u00fd.<\/em><\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan\/#Co_phat_sinh_khau_tru_thue_thu_nhap_ca_nhan\" >C\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan\/#Trach_nhiem_khai_nop_thue_thu_nhap_ca_nhan_theo_tung_lan_phat_sinh_thay_cho_ca_nhan\" >Tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh thay cho c\u00e1 nh\u00e2n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan\/#Doi_voi_thu_nhap_tu_chuyen_nhuong_bat_dong_san\" >\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan\/#Doi_voi_thu_nhap_tu_hoat_dong_chuyen_nhuong_von\" >\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan\/#Doi_voi_ca_nhan_co_thu_nhap_tu_chuyen_nhuong_chung_khoan\" >\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan\/#Doi_voi_ca_nhan_kinh_doanh_nop_thue_theo_phuong_phap_khoan\" >\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan\/#Doi_voi_ca_nhan_kinh_doanh_nop_thue_theo_tung_lan_phat_sinh\" >\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/trach-nhiem-khai-nop-thue-thu-nhap-ca-nhan\/#Doi_voi_ca_nhan_co_thu_nhap_tu_cho_thue_tai_san\" >\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_phat_sinh_khau_tru_thue_thu_nhap_ca_nhan\"><\/span>C\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec ph\u1ea3i khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u00e1ng ho\u1eb7c qu\u00fd.<\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c khai, n\u1ed9p thu\u1ebf theo th\u00e1ng hay qu\u00fd ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t l\u1ea7n k\u1ec3 t\u1eeb th\u00e1ng \u0111\u1ea7u ti\u00ean c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng cho c\u1ea3 n\u0103m t\u00ednh thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>K\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo th\u00e1ng khi<\/strong>:\u00a0<\/em><\/span><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb trong th\u00e1ng c\u1ee7a \u00edt nh\u1ea5t m\u1ed9t lo\u1ea1i t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb 50 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>K\u00ea khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo qu\u00fd khi:<\/strong><\/em><\/span>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo qu\u00fd.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ho\u1eb7c, doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp ph\u00e1t sinh s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb trong th\u00e1ng c\u1ee7a c\u00e1c\u00a0lo\u1ea1i t\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n d\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ho\u1eb7c qu\u00fd, doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp kh\u00f4ng ph\u00e1t sinh <strong>kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong> th\u00ec kh\u00f4ng ph\u1ea3i khai thu\u1ebf.<\/span><\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>N\u0103m 2014 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf GTGT theo th\u00e1ng.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Th\u00e1ng 1, th\u00e1ng 2 kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a b\u1ea5t k\u1ef3 t\u1edd khai n\u00e0o;<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Th\u00e1ng 3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i T\u1edd khai s\u1ed1 02\/KK-TNCN\u00a0nh\u1ecf h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng v\u00e0 T\u1edd khai 03\/KK-TNCN\u00a0l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng (ho\u1eb7c l\u1edbn h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng);<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>C\u00e1c th\u00e1ng 4 \u0111\u1ebfn th\u00e1ng 12 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1ea1i c\u00e1c T\u1edd khai 02\/KK-TNCN\u00a0v\u00e0 03\/KK-TNCN\u00a0nh\u1ecf h\u01a1n 50 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Nh\u01b0 v\u1eady trong n\u0103m 2014, C\u00f4ng ty A kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai c\u1ee7a c\u00e1c th\u00e1ng 1 v\u00e0 th\u00e1ng 2, t\u1eeb th\u00e1ng 3 C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c di\u1ec7n khai thu\u1ebf TNCN theo th\u00e1ng.<\/em><\/span><\/p><\/blockquote>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 quy\u1ebft to\u00e1n\u00a0thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 u\u1ef7 quy\u1ec1n kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf hay kh\u00f4ng ph\u00e1t sinh kh\u1ea5u tr\u1eeb thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh tr\u1ea3 thu nh\u1eadp th\u00ec kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p>Xem th\u00eam: <a href=\"https:\/\/gtax.vn\/english\/nop-to-khai-thue-thu-nhap-ca-nhan\/\">T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_khai_nop_thue_thu_nhap_ca_nhan_theo_tung_lan_phat_sinh_thay_cho_ca_nhan\"><\/span>Tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh thay cho c\u00e1 nh\u00e2n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp\u00a0ph\u1ea3i khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 c\u00e1c thu nh\u1eadp sau:<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Doi_voi_thu_nhap_tu_chuyen_nhuong_bat_dong_san\"><\/span>\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 nh\u01b0ng \u0111em th\u1ebf ch\u1ea5p, b\u1ea3o l\u00e3nh vay v\u1ed1n ho\u1eb7c thanh to\u00e1n t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i; \u0111\u1ebfn h\u1ebft th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3, c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m th\u1ee7 t\u1ee5c ph\u00e1t m\u1ea1i, b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n thanh quy\u1ebft to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 nh\u01b0ng \u0111em th\u1ebf ch\u1ea5p \u0111\u1ec3 vay v\u1ed1n ho\u1eb7c thanh to\u00e1n v\u1edbi doanh nghi\u1ec7p kh\u00e1c, nay th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 (ho\u1eb7c m\u1ed9t ph\u1ea7n) b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3 \u0111\u1ec3 thanh to\u00e1n n\u1ee3 th\u00ec doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng thay ph\u1ea3i khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi thanh quy\u1ebft to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n do c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng cho doanh nghi\u1ec7p kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh thi h\u00e0nh \u00e1n c\u1ee7a T\u00f2a \u00e1n th\u00ec doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c b\u00e1n \u0111\u1ea5u gi\u00e1 ph\u1ea3i khai thu\u1ebf, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay cho c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_231894\" aria-describedby=\"caption-attachment-231894\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231894\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/thue-thu-nhap-ca-nhan-trach-nhiem-khai-khi-co-chuyen-nhuong-bat-dong-san.jpg\" alt=\"Tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"600\" height=\"374\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/thue-thu-nhap-ca-nhan-trach-nhiem-khai-khi-co-chuyen-nhuong-bat-dong-san.jpg 540w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/thue-thu-nhap-ca-nhan-trach-nhiem-khai-khi-co-chuyen-nhuong-bat-dong-san-300x187.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231894\" class=\"wp-caption-text\"><em>Doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp\u00a0ph\u1ea3i khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh thay cho c\u00e1c c\u00e1 nh\u00e2n c\u00f3 c\u00e1c thu nh\u1eadp \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/em><\/figcaption><\/figure>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Doi_voi_thu_nhap_tu_hoat_dong_chuyen_nhuong_von\"><\/span>\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n 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 c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_co_thu_nhap_tu_chuyen_nhuong_chung_khoan\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch c\u1ed5 \u0111\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n m\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \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 ch\u1ee9ng kho\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_kinh_doanh_nop_thue_theo_phuong_phap_khoan\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi doanh nghi\u1ec7p, t\u00e0i s\u1ea3n tham gia h\u1ee3p t\u00e1c kinh doanh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00e1 nh\u00e2n, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu kinh doanh th\u00ec c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_kinh_doanh_nop_thue_theo_tung_lan_phat_sinh\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c h\u1ee3p t\u00e1c kinh doanh v\u1edbi doanh nghi\u1ec7p, t\u00e0i s\u1ea3n tham gia h\u1ee3p t\u00e1c kinh doanh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00e1 nh\u00e2n, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu kinh doanh c\u1ee7a c\u00e1 nh\u00e2n th\u00ec c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay. Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c.<\/span><\/p>\n<h3 style=\"padding-left: 40px;\"><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_co_thu_nhap_tu_cho_thue_tai_san\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n v\u1edbi doanh nghi\u1ec7p m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 th\u1ecfa thu\u1eadn b\u00ean \u0111i thu\u00ea (doanh nghi\u1ec7p)\u00a0n\u1ed9p thu\u1ebf thay th\u00ec doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft <strong>Tr\u00e1ch nhi\u1ec7m khai, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong>, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<b>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/b>\u00a0&amp; quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i. M\u1ecdi chi ti\u1ebft xin vui l\u00f2ng li\u00ean h\u1ec7:<\/span><\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>H\u1ecfi: C\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m khai n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi \u0111\u01b0\u1ee3c\u00a0Doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp \u0111\u00fang hay kh\u00f4ng? \u00a0K\u1ebf to\u00e1n Gtax sau \u0111\u00e2y xin chia s\u1ebb v\u1edbi b\u1ea1n n\u1ed9i dung n\u00e0y nh\u1eafm gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 v\u1ea5n v\u1ec1 tr\u00ean. Doanh nghi\u1ec7p tr\u1ea3 thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 [&#8230;]\n","protected":false},"author":1,"featured_media":231892,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[834],"class_list":["post-224970","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tncn","tag-thue-tncn"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224970"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=224970"}],"version-history":[{"count":4,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224970\/revisions"}],"predecessor-version":[{"id":231891,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/224970\/revisions\/231891"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231892"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=224970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=224970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=224970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}