{"id":225125,"date":"2019-06-12T15:29:24","date_gmt":"2019-06-12T08:29:24","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225125"},"modified":"2021-04-06T13:48:36","modified_gmt":"2021-04-06T06:48:36","slug":"cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-trung-thuong","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-trung-thuong\/","title":{"rendered":"C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng"},"content":{"rendered":"<p align=\"left\">Khi c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y. V\u1eady l\u00e0m sao \u0111\u1ec3 <strong>t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng<\/strong>? K\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc n\u1ed9i dung b\u00e0i vi\u1ebft li\u00ean quan \u0111\u1ebfn ch\u1ee7 \u0111\u1ec1 n\u00e0y nh\u01b0 sau:<\/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\/cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-trung-thuong\/#Cach_xac_dinh_thu_nhap_tu_trung_thuong_ra_sao\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng ra sao?<\/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\/cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-trung-thuong\/#Thue_thu_nhap_ca_nhan_tu_trung_thuong_duoc_xac_dinh_bang_nao\" >Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng n\u00e0o?<\/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\/cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-trung-thuong\/#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\/cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-trung-thuong\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-trung-thuong\/#Trach_nhiem_khau_tru_thue_TNCN_tu_trung_thuong\" >Tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0TNCN t\u1eeb tr\u00fang th\u01b0\u1edfng<\/a><\/li><\/ul><\/nav><\/div>\n<h2 align=\"left\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_thu_nhap_tu_trung_thuong_ra_sao\"><\/span>C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng ra sao?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p align=\"left\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T<\/b><\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><b>hu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/b>\u00a0l\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0:<\/span><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1 do c\u00e1c c\u00f4ng ty x\u1ed5 s\u1ed1 ph\u00e1t h\u00e0nh tr\u1ea3 th\u01b0\u1edfng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i khi tham gia mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c, \u0111\u1eb7t c\u01b0\u1ee3c \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt cho ph\u00e9p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Tr\u00fang th\u01b0\u1edfng trong c\u00e1c tr\u00f2 ch\u01a1i, cu\u1ed9c thi c\u00f3 th\u01b0\u1edfng v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c tr\u00fang th\u01b0\u1edfng kh\u00e1c do c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 quan h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p, c\u00e1c \u0111o\u00e0n th\u1ec3 v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c t\u1ed5 ch\u1ee9c.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_232004\" aria-describedby=\"caption-attachment-232004\" style=\"width: 601px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232004 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/tinh-thue-thu-nhap-ca-nhan-tu-trung-thuong.jpg\" alt=\"t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng\" width=\"601\" height=\"399\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/tinh-thue-thu-nhap-ca-nhan-tu-trung-thuong.jpg 601w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/tinh-thue-thu-nhap-ca-nhan-tu-trung-thuong-300x199.jpg 300w\" sizes=\"(max-width: 601px) 100vw, 601px\" \/><figcaption id=\"caption-attachment-232004\" class=\"wp-caption-text\"><em>Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng\u00a0l\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c nh\u01b0 tham gia mua x\u1ed5 s\u1ed1&#8230;<\/em><\/figcaption><\/figure>\n<h2 align=\"left\"><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_ca_nhan_tu_trung_thuong_duoc_xac_dinh_bang_nao\"><\/span>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 align=\"left\"><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<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f4ng th\u1ee9c <strong>t\u00ednh\u00a0Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng<\/strong> cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng sau:<\/span><\/p>\n<div align=\"center\">\n<table class=\"Table\">\n<tbody>\n<tr>\n<td>\n<p align=\"left\"><span style=\"color: #0000ff;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td>\n<p align=\"left\"><span style=\"color: #0000ff;\">=<\/span><\/p>\n<\/td>\n<td>\n<p align=\"left\"><span style=\"color: #0000ff;\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td>\n<p align=\"left\"><span style=\"color: #0000ff;\">x<\/span><\/p>\n<\/td>\n<td>\n<p align=\"left\"><span style=\"color: #0000ff;\">Thu\u1ebf su\u1ea5t 10%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p align=\"left\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3:<\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng<\/i><\/b>\u00a0l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n tr\u00fang th\u01b0\u1edfng kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u1ea7n nh\u1eadn ti\u1ec1n th\u01b0\u1edfng. C\u1ee5 th\u1ec3\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c sau:<\/span><\/li>\n<\/ul>\n<div align=\"center\">\n<table class=\"Table\">\n<tbody>\n<tr>\n<td width=\"138\">\n<p align=\"center\"><span style=\"color: #0000ff;\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td width=\"19\">\n<p align=\"center\"><span style=\"color: #0000ff;\">=<\/span><\/p>\n<\/td>\n<td width=\"246\">\n<p align=\"center\"><span style=\"color: #0000ff;\">Ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n tr\u00fang th\u01b0\u1edfng<\/span><\/p>\n<\/td>\n<td width=\"22\">\n<p align=\"center\"><span style=\"color: #0000ff;\">&#8211;<\/span><\/p>\n<\/td>\n<td width=\"122\">\n<p align=\"center\"><span style=\"color: #0000ff;\">10 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div align=\"center\"><\/div>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ri\u00eang \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng, thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1 l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb ti\u1ec1n th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng tr\u00ean m\u1ed9t (01) v\u00e9 x\u1ed5 s\u1ed1 nh\u1eadn \u0111\u01b0\u1ee3c trong m\u1ed9t \u0111\u1ee3t quay th\u01b0\u1edfng ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">\u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i b\u1eb1ng hi\u1ec7n v\u1eadt l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n ph\u1ea9m khuy\u1ebfn m\u1ea1i v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c quy \u0111\u1ed5i th\u00e0nh ti\u1ec1n theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn th\u01b0\u1edfng ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">\u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c, \u0111\u1eb7t c\u01b0\u1ee3c l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi tham gia nh\u1eadn \u0111\u01b0\u1ee3c ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">\u0110\u1ed1i v\u1edbi tr\u00fang th\u01b0\u1edfng t\u1eeb c\u00e1c tr\u00f2 ch\u01a1i, cu\u1ed9c thi c\u00f3 th\u01b0\u1edfng \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n l\u0129nh th\u01b0\u1edfng. Gi\u00e1 tr\u1ecb ti\u1ec1n th\u01b0\u1edfng b\u1eb1ng to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi ch\u01a1i nh\u1eadn \u0111\u01b0\u1ee3c ch\u01b0a tr\u1eeb b\u1ea5t c\u1ee9 m\u1ed9t kho\u1ea3n chi ph\u00ed n\u00e0o.<\/span><\/li>\n<\/ol>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/i><\/b>\u00a0\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 10%.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/i><\/b>\u00a0\u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c tr\u1ea3 th\u01b0\u1edfng cho ng\u01b0\u1eddi tr\u00fang th\u01b0\u1edfng.<\/span><\/li>\n<\/ul>\n<h3 align=\"left\"><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;\">C\u00f4ng th\u1ee9c <strong>t\u00ednh\u00a0Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng<\/strong> cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng sau:<\/span><\/p>\n<div align=\"center\">\n<table class=\"Table\">\n<tbody>\n<tr>\n<td>\n<p align=\"left\"><span style=\"color: #0000ff;\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/span><\/p>\n<\/td>\n<td>\n<p align=\"left\"><span style=\"color: #0000ff;\">=<\/span><\/p>\n<\/td>\n<td>\n<p align=\"left\"><span style=\"color: #0000ff;\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td>\n<p align=\"left\"><span style=\"color: #0000ff;\">x<\/span><\/p>\n<\/td>\n<td>\n<p align=\"left\"><span style=\"color: #0000ff;\">Thu\u1ebf su\u1ea5t 10%<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p align=\"left\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3:<\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng<\/em><\/strong>\u00a0c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. C\u00f4ng th\u1ee9c t\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<div align=\"center\">\n<table class=\"Table\">\n<tbody>\n<tr>\n<td width=\"137\">\n<p align=\"center\"><span style=\"color: #0000ff;\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n<\/td>\n<td width=\"20\">\n<p align=\"center\"><span style=\"color: #0000ff;\">=<\/span><\/p>\n<\/td>\n<td width=\"274\">\n<p align=\"center\"><span style=\"color: #0000ff;\">Ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n tr\u00fang th\u01b0\u1edfng t\u1ea1i Vi\u1ec7t Nam<\/span><\/p>\n<\/td>\n<td width=\"19\">\n<p align=\"center\"><span style=\"color: #0000ff;\">&#8211;<\/span><\/p>\n<\/td>\n<td width=\"94\">\n<p align=\"center\"><span style=\"color: #0000ff;\">10 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div align=\"center\"><\/div>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/em><\/strong>\u00a0l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam tr\u1ea3 ti\u1ec1n th\u01b0\u1edfng cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<\/span><\/li>\n<\/ul>\n<blockquote>\n<p align=\"left\"><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:<em>\u00a0<\/em><\/span><\/p>\n<p align=\"left\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>\u00d4ng M t\u1eeb l\u00fac v\u00e0o cho \u0111\u1ebfn l\u00fac ra kh\u1ecfi \u0111i\u1ec3m vui ch\u01a1i gi\u1ea3i tr\u00ed t\u1ea1i Vi\u1ec7t Nam c\u00f3 th\u01b0\u1edfng \u0111\u00e3 th\u1ef1c hi\u1ec7n 3 l\u1ea7n\u00a0\u0111\u1ed5i ti\u1ec1n m\u1eb7t l\u1ea5y \u0111\u1ed3ng ch\u00edp, t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u1ea3 3 l\u1ea7n \u0111\u1ed5i l\u00e0 20 tri\u1ec7u\u00a0\u0111\u1ed3ng. Sau \u0111\u00f3, \u00f4ng M th\u1ef1c hi\u1ec7n 2 l\u1ea7n \u0111\u1ed5i \u0111\u1ed3ng chip l\u1ea5y ti\u1ec1n m\u1eb7t, t\u1ed5ng gi\u00e1 tr\u1ecb 2 l\u1ea7n \u0111\u1ed5i l\u00e0 50 tri\u1ec7u\u00a0\u0111\u1ed3ng. C\u0103n c\u1ee9 v\u00e0o c\u00e1c l\u1ea7n \u0111\u1ed5i ti\u1ec1n th\u00ec thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a \u00d4ng M \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n<p align=\"left\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>&#8211; Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng =\u00a050 tri\u1ec7u &#8211; 20 tri\u1ec7u\u00a0= 30 tri\u1ec7u\u00a0\u0111\u1ed3ng<\/em><\/span><\/p>\n<p align=\"left\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>&#8211; Thu nh\u1eadp t\u00ednh thu\u1ebf = 30 tri\u1ec7u\u00a0&#8211; 10 tri\u1ec7u = 20 tri\u1ec7u \u0111\u1ed3ng<\/em><\/span><\/p>\n<p align=\"left\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>&#8211; Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a \u00f4ng M = 20 tri\u1ec7u x 10% = 2 tri\u1ec7u \u0111\u1ed3ng<\/em><\/span><\/p>\n<\/blockquote>\n<p align=\"left\"><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd:<\/span><\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t gi\u1ea3i th\u01b0\u1edfng nh\u01b0ng c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi tr\u00fang gi\u1ea3i th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n chia cho t\u1eebng ng\u01b0\u1eddi nh\u1eadn gi\u1ea3i th\u01b0\u1edfng. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c tr\u00fang gi\u1ea3i ph\u1ea3i xu\u1ea5t tr\u00ecnh c\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u1ee9ng minh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">N\u1ebfu kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u1ee9ng minh th\u00ec thu nh\u1eadp tr\u00fang th\u01b0\u1edfng t\u00ednh cho m\u1ed9t c\u00e1 nh\u00e2n. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n tr\u00fang nhi\u1ec1u gi\u1ea3i th\u01b0\u1edfng trong m\u1ed9t cu\u1ed9c ch\u01a1i th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c gi\u1ea3i th\u01b0\u1edfng.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Trach_nhiem_khau_tru_thue_TNCN_tu_trung_thuong\"><\/span>Tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0TNCN t\u1eeb tr\u00fang th\u01b0\u1edfng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p\u00a0tr\u1ea3 ti\u1ec1n th\u01b0\u1edfng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 th\u01b0\u1edfng cho c\u00e1 nh\u00e2n tr\u00fang th\u01b0\u1edfng<\/span><\/p>\n<figure id=\"attachment_232005\" aria-describedby=\"caption-attachment-232005\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232005 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Thu-nhap-tu-trung-thuong-xo-so-copy.jpg\" alt=\"Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng\u00a0l\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n\" width=\"600\" height=\"346\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Thu-nhap-tu-trung-thuong-xo-so-copy.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Thu-nhap-tu-trung-thuong-xo-so-copy-300x173.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-232005\" class=\"wp-caption-text\"><em>Tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 th\u01b0\u1edfng thu\u1ed9c v\u1ec1 doanh nghi\u1ec7p tr\u1ea3 th\u01b0\u1edfng<\/em><\/figcaption><\/figure>\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 tr\u00fang th\u01b0\u1edfng<\/strong>\u201c, <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>","protected":false},"excerpt":{"rendered":"<p>Khi c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y. V\u1eady l\u00e0m sao \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb tr\u00fang th\u01b0\u1edfng? K\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc n\u1ed9i dung b\u00e0i vi\u1ebft li\u00ean quan [&#8230;]\n","protected":false},"author":1,"featured_media":232004,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[834],"class_list":["post-225125","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\/225125"}],"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=225125"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225125\/revisions"}],"predecessor-version":[{"id":232131,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225125\/revisions\/232131"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232004"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}