{"id":225122,"date":"2019-06-12T15:11:11","date_gmt":"2019-06-12T08:11:11","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225122"},"modified":"2024-10-26T10:17:20","modified_gmt":"2024-10-26T03:17:20","slug":"thue-tai-san","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/thue-tai-san\/","title":{"rendered":"Thu\u00ea t\u00e0i s\u1ea3n"},"content":{"rendered":"<p>Khi m\u1ed9t c<span style=\"font-family: arial, helvetica, sans-serif;\">\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ra sao? c\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN cho ph\u1ea7n thu nh\u1eadp n\u00e0y? Sau \u0111\u00e2y K\u1ebf to\u00e1n Gtax xin chia s\u1ebb n\u1ed9i dung b\u00e0i vi\u1ebft li\u00ean quan ch\u1ee7 \u0111\u1ec3 n\u00e0y \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc theo d\u00f5i nh\u01b0 sau:<\/span><\/p>\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\/thue-tai-san\/#Cach_xac_dinh_Thue_thu_nhap_ca_nhan_tu_cho_thue_tai_san\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n<\/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\/thue-tai-san\/#Xac_dinh_doi_tuong_nop_thue_TNCN\" >X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNCN?<\/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\/thue-tai-san\/#Doi_voi_ca_nhan_cu_tru\" >\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/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\/thue-tai-san\/#Doi_voi_ca_nhan_khong_cu_tru\" >\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_Thue_thu_nhap_ca_nhan_tu_cho_thue_tai_san\"><\/span>C\u00e1ch x\u00e1c \u0111\u1ecbnh Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n bao g\u1ed3m: cho thu\u00ea nh\u00e0, m\u1eb7t b\u1eb1ng, c\u1eeda h\u00e0ng, nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i kh\u00f4ng bao g\u1ed3m d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa; cho thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb kh\u00f4ng k\u00e8m theo ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n; cho thu\u00ea t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng k\u00e8m theo d\u1ecbch v\u1ee5.<\/span><\/p>\n<figure id=\"attachment_231998\" aria-describedby=\"caption-attachment-231998\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-231998\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-cho-thue-tai-san.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n\" width=\"600\" height=\"400\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-cho-thue-tai-san.jpg 500w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-cho-thue-tai-san-300x200.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231998\" class=\"wp-caption-text\"><em>C\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ra sao?<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_doi_tuong_nop_thue_TNCN\"><\/span>X\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNCN?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_cu_tru\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n\u00a0ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi m\u1ee9c doanh thu<strong>\u00a0tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/strong>. Doanh thu n\u00e0y\u00a0bao g\u1ed3m t\u1ed5ng doanh thu ph\u00e1t sinh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ee7a c\u00e1 h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea nh\u00e0 tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m, n\u1ebfu m\u1ee9c doanh thu\u00a0<strong>tr\u00ean\u00a0100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m\u00a0<\/strong>th\u00ec c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Doanh thu trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<span style=\"font-size: 0px; color: #ff0000;\"><a href=\"https:\/\/www.cialisweb.tw\/\" rel=\"nofollow noopener\" target=\"_blank\">\u7280\u5229\u58eb<\/a><br \/>\n<\/span><\/span><\/li>\n<\/ul>\n<blockquote><p><em><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:<\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>B\u00e0 C k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 trong 02 n\u0103m (t\u00ednh theo 12 th\u00e1ng li\u00ean t\u1ee5c) v\u1edbi th\u1eddi gian cho thu\u00ea l\u00e0 t\u1eeb th\u00e1ng 10 n\u0103m 2015 \u0111\u1ebfn h\u1ebft th\u00e1ng 9 n\u0103m 2017, ti\u1ec1n thu\u00ea l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 1 l\u1ea7n. Nh\u01b0 v\u1eady, doanh thu t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 c\u1ee7a B\u00e0 C x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>N\u0103m 2015, B\u00e0 C cho thu\u00ea nh\u00e0 03 th\u00e1ng (t\u1eeb th\u00e1ng 10 \u0111\u1ebfn h\u1ebft th\u00e1ng 12) v\u1edbi doanh thu cho thu\u00ea l\u00e0: 03 th\u00e1ng x 10 tri\u1ec7u \u0111\u1ed3ng = 30 tri\u1ec7u \u0111\u1ed3ng (&lt; 100 tri\u1ec7u \u0111\u1ed3ng). Nh\u01b0 v\u1eady, n\u0103m 2015 B\u00e0 C kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0.<\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>N\u0103m 2016, B\u00e0 C cho thu\u00ea nh\u00e0 12 th\u00e1ng (t\u1eeb th\u00e1ng 01 \u0111\u1ebfn h\u1ebft th\u00e1ng 12), v\u1edbi doanh thu cho thu\u00ea l\u00e0: 12 th\u00e1ng x 10 tri\u1ec7u \u0111\u1ed3ng = 120 tri\u1ec7u \u0111\u1ed3ng (&gt; 100 tri\u1ec7u \u0111\u1ed3ng). Nh\u01b0 v\u1eady, n\u0103m 2016 B\u00e0 C ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0.<\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>N\u0103m 2017, B\u00e0 C cho thu\u00ea nh\u00e0 09 th\u00e1ng (t\u1eeb th\u00e1ng 01 \u0111\u1ebfn h\u1ebft th\u00e1ng 9), v\u1edbi doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u00e0: 09 th\u00e1ng x 10 tri\u1ec7u \u0111\u1ed3ng = 90 tri\u1ec7u \u0111\u1ed3ng (&lt; 100 tri\u1ec7u \u0111\u1ed3ng). Nh\u01b0 v\u1eady, n\u0103m 2017 B\u00e0 C kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0.<\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>Sau khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng n\u0103m th\u00ec doanh thu ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a B\u00e0 C l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng (c\u1ee7a n\u0103m 2016).<\/i><\/span><\/p><\/blockquote>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ed3ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho thu\u00ea, n\u1ebfu m\u1ee9c doanh thu\u00a0<strong>tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/strong>\u00a0th\u00ec c\u00e1 nh\u00e2n\u00a0ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho 01 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t trong n\u0103m t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<blockquote><p><em><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5 :<\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>Hai c\u00e1 nh\u00e2n A v\u00e0 B l\u00e0 \u0111\u1ed3ng s\u1edf h\u1eefu m\u1ed9t t\u00e0i s\u1ea3n, n\u0103m 2015 hai c\u00e1 nh\u00e2n c\u00f9ng th\u1ed1ng nh\u1ea5t cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ed3ng s\u1edf h\u1eefu v\u1edbi gi\u00e1 cho thu\u00ea l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m &#8211; t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch (&gt;100 tri\u1ec7u \u0111\u1ed3ng) v\u00e0 c\u00e1 nh\u00e2n A l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf. Nh\u01b0 v\u1eady, c\u00e1 nh\u00e2n A thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n n\u00eau tr\u00ean v\u1edbi doanh thu t\u00ednh thu\u1ebf l\u00e0 180 tri\u1ec7u \u0111\u1ed3ng.<\/i><\/span><\/p><\/blockquote>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m c\u00e1 nh\u00e2n ph\u00e1t sinh doanh thu t\u1eeb nhi\u1ec1u n\u01a1i, c\u00e1 nh\u00e2n d\u1ef1 ki\u1ebfn ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ed5ng doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m th\u00ec c\u00f3 th\u1ec3 \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 doanh nghi\u1ec7p khai thay, n\u1ed9p thay \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u1eeb 100 tri\u1ec7u\/n\u0103m tr\u1edf xu\u1ed1ng t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n <\/strong>\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n<div align=\"center\">\n<table class=\"Table\">\n<tbody>\n<tr>\n<td><span style=\"color: #0000ff;\">S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td><span style=\"color: #0000ff;\">=<\/span><\/td>\n<td>\n<p align=\"center\"><span style=\"color: #0000ff;\">Doanh thu t\u00ednh thu\u1ebf TNCN<\/span><\/p>\n<\/td>\n<td><span style=\"font-size: 0px; color: #ff0000;\"><a href=\"https:\/\/www.cialisweb.tw\/\" rel=\"nofollow noopener\" target=\"_blank\">\u7280\u5229\u58eb<\/a><br \/>\n<\/span>tyle=&#8221;color: #0000ff;&#8221;&gt;x<\/td>\n<td><span style=\"color: #0000ff;\">T\u1ef7 l\u1ec7 thu\u1ebf TNCN 5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3<span lang=\"EN-US\">:<\/span><\/span><\/em><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>\u00a0Doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/strong>\u00a0\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea.\u00a0<\/span><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.<\/span><\/li>\n<li><strong style=\"font-family: arial, helvetica, sans-serif; color: #555555;\"><em>T\u1ef7 l\u1ec7 thu\u1ebf\u00a0<\/em><\/strong><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 5%<\/span><\/li>\n<li><em style=\"font-family: arial, helvetica, sans-serif; color: #555555;\"><strong>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/strong><\/em><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">\u00a0l\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u c\u1ee7a t\u1eebng k\u1ef3 h\u1ea1n thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_231999\" aria-describedby=\"caption-attachment-231999\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231999\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-doi-voi-ca-nhan-cu-tru.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng\u00a0c\u01b0 tr\u00fa\" width=\"600\" height=\"343\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-doi-voi-ca-nhan-cu-tru.jpg 500w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-doi-voi-ca-nhan-cu-tru-300x172.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231999\" class=\"wp-caption-text\">Doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_ca_nhan_khong_cu_tru\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n <\/em><\/strong><em>\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng\u00a0c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n<div align=\"center\">\n<table class=\"Table\">\n<tbody>\n<tr>\n<td><span style=\"color: #0000ff;\">S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td><span style=\"color: #0000ff;\">=<\/span><\/td>\n<td><span style=\"color: #0000ff;\">Doanh thu t\u00ednh thu\u1ebf TNCN<\/span><\/td>\n<td><span style=\"color: #0000ff;\">x<\/span><\/td>\n<td><span style=\"color: #0000ff;\">Thu\u1ebf su\u1ea5t 5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3:<\/span><\/em><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>Doanh thu t\u00ednh thu\u1ebf<\/em><\/strong>\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 tr\u00ean.<\/span><\/li>\n<li><strong style=\"font-family: arial, helvetica, sans-serif; color: #555555;\"><em>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/strong><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">\u00a0\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 5%.<\/span><\/li>\n<\/ol>\n<p><span style=\"text-decoration: underline;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd:<\/span><\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa g\u1ed3m: cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa ng\u1eafn h\u1ea1n cho kh\u00e1ch du l\u1ecbch, kh\u00e1ch v\u00e3ng lai kh\u00e1c; cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa d\u00e0i h\u1ea1n cho sinh vi\u00ean, c\u00f4ng nh\u00e2n v\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng t\u1ef1; cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa c\u00f9ng d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng v\u00e0\/ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n gi\u1ea3i tr\u00ed.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">D\u1ecbch v\u1ee5 l\u01b0u tr\u00fa kh\u00f4ng bao g\u1ed3m: cung c\u1ea5p c\u01a1 s\u1edf l\u01b0u tr\u00fa d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c coi nh\u01b0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa nh\u01b0 cho thu\u00ea c\u0103n h\u1ed9 h\u00e0ng th\u00e1ng ho\u1eb7c h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong ng\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf c\u1ee7a Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft n\u1ed9i dung b\u00e0i vi\u1ebft \u201cC\u00f4ng th\u1ee9c <strong>t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n<\/strong>&#8220;, <span style=\"font-family: arial, helvetica, sans-serif;\">\u0111\u1ec3 c\u00f3 th\u00f4ng tin th\u00eam v\u1ec1 ch\u00ednh s\u00e1ch Thu\u1ebf &#8211; K\u1ebf to\u00e1n vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i theo th\u00f4ng tin b\u00ean d\u01b0\u1edbi \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n:<\/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>\n<div class=\"blog-share text-center\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Khi m\u1ed9t c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh doanh thu t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ra sao? c\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf TNCN cho ph\u1ea7n thu nh\u1eadp n\u00e0y? Sau \u0111\u00e2y K\u1ebf to\u00e1n Gtax xin chia s\u1ebb n\u1ed9i dung b\u00e0i vi\u1ebft li\u00ean quan ch\u1ee7 \u0111\u1ec3 n\u00e0y \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc theo [&#8230;]\n","protected":false},"author":1,"featured_media":231998,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[834],"class_list":["post-225122","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\/225122"}],"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=225122"}],"version-history":[{"count":9,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225122\/revisions"}],"predecessor-version":[{"id":234547,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225122\/revisions\/234547"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/231998"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}