{"id":225151,"date":"2019-06-13T14:35:04","date_gmt":"2019-06-13T07:35:04","guid":{"rendered":"https:\/\/gtax.vn\/tin-tuc\/?p=225151"},"modified":"2025-03-10T15:30:25","modified_gmt":"2025-03-10T08:30:25","slug":"khai-thue-thu-nhap","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/khai-thue-thu-nhap\/","title":{"rendered":"H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p khai, n\u1ed9p thay"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p khi \u0111\u00f3 DN tr\u1ea3 thu nh\u1eadp ph\u1ea3i khai, n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp cho c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp. Sau \u0111\u00e2y c\u00f9ng Gtax t\u00ecm hi\u1ec3u n\u1ed9i dung n\u00e0y \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc bi\u1ebft c\u00e1ch chu\u1ea9n b\u1ecb tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh khai b\u00e1o thu\u1ebf TNCN.<\/span><\/p>\n<figure id=\"attachment_232044\" aria-describedby=\"caption-attachment-232044\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232044\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Ho-so-khai-thue-thu-nhap-ca-nhan.jpg\" alt=\"H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\" width=\"600\" height=\"401\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Ho-so-khai-thue-thu-nhap-ca-nhan.jpg 650w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Ho-so-khai-thue-thu-nhap-ca-nhan-300x200.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-232044\" class=\"wp-caption-text\"><em>C\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp c\u1ea7n ph\u1ea3i ti\u1ebfn h\u00e0nh khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/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\/khai-thue-thu-nhap\/#Ho_so_khai_thue_thue_nhap_ca_nhan\" >H\u1ed3 s\u01a1 khai thu\u1ebf thu\u1ebf nh\u1eadp 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-2\" href=\"https:\/\/gtax.vn\/english\/khai-thue-thu-nhap\/#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-3\" href=\"https:\/\/gtax.vn\/english\/khai-thue-thu-nhap\/#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-4\" href=\"https:\/\/gtax.vn\/english\/khai-thue-thu-nhap\/#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-5\" href=\"https:\/\/gtax.vn\/english\/khai-thue-thu-nhap\/#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-6\" href=\"https:\/\/gtax.vn\/english\/khai-thue-thu-nhap\/#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-7\" href=\"https:\/\/gtax.vn\/english\/khai-thue-thu-nhap\/#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=\"Ho_so_khai_thue_thue_nhap_ca_nhan\"><\/span>H\u1ed3 s\u01a1 khai thu\u1ebf thu\u1ebf nh\u1eadp c\u00e1 nh\u00e2n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><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<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 th\u1ecfa thu\u1eadn b\u00ean mua l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay cho b\u00ean b\u00e1n th\u00ec n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0(theo m\u1eabu s\u1ed1 03\/B\u0110S-TNCN\u00a0ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n sao gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, gi\u1ea5y t\u1edd ch\u1ee9ng minh quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 ho\u1eb7c quy\u1ec1n s\u1edf h\u1eefu c\u00e1c c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3;<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai th\u00ec n\u1ed9p b\u1ea3n sao\u00a0h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai\u00a0k\u00fd v\u1edbi ch\u1ee7 d\u1ef1 \u00e1n c\u1ea5p I, c\u1ea5p II ho\u1eb7c s\u00e0n giao d\u1ecbch c\u1ee7a ch\u1ee7 d\u1ef1 \u00e1n; ho\u1eb7c b\u1ea3n sao\u00a0h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n\u00a0\u0111\u1ec3 c\u00f3 quy\u1ec1n mua n\u1ec1n nh\u00e0, c\u0103n h\u1ed9 k\u00fd tr\u01b0\u1edbc ng\u00e0y 08\/08\/2010.<\/span><\/p>\n<figure id=\"attachment_232027\" aria-describedby=\"caption-attachment-232027\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232027 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-bat-dong-san.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n\" width=\"600\" height=\"391\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-bat-dong-san.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-bat-dong-san-300x196.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-232027\" class=\"wp-caption-text\">thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/figcaption><\/figure>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai th\u00ec n\u1ed9p\u00a0H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng; ho\u1eb7c H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng g\u00f3p v\u1ed1n \u0111\u1ec3 c\u00f3 quy\u1ec1n mua nh\u00e0, n\u1ec1n nh\u00e0, c\u0103n h\u1ed9 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9ng.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu chuy\u1ec3n nh\u01b0\u1ee3ng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng h\u00ecnh th\u00e0nh trong t\u01b0\u01a1ng lai t\u1eeb l\u1ea7n th\u1ee9 hai tr\u1edf \u0111i th\u00ec c\u00e1c b\u00ean ph\u1ea3i xu\u1ea5t tr\u00ecnh th\u00eam h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec n\u1ed9p\u00a0H\u1ee3p \u0111\u1ed3ng \u1ee7y quy\u1ec1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c gi\u1ea5y t\u1edd l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf <\/span><\/li>\n<\/ul>\n<p>Xem th\u00eam &#8220;<a href=\"https:\/\/gtax.vn\/english\/cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-bat-dong-san\/\" target=\"_blank\" rel=\"noopener\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a>&#8221;<\/p>\n<h3><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><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p khai thay n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 v\u1ed1n g\u00f3p chuy\u1ec3n nh\u01b0\u1ee3ng. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n(theo m\u1eabu s\u1ed1 12\/KK-TNCN\u00a0ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 156\/2013\/TT-BTC);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n sao H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">T\u00e0i li\u1ec7u x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 v\u1ed1n g\u00f3p theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, h\u1ee3p \u0111\u1ed3ng mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u1ed1n g\u00f3p do mua l\u1ea1i;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n sao c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p v\u00e0 c\u00e1 nh\u00e2n k\u00fd cam k\u1ebft ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0o b\u1ea3n ch\u1ee5p \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p>B\u1ea1n xem th\u00eam n\u1ed9i dung &#8220;<a href=\"https:\/\/gtax.vn\/english\/cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-dau-tu-von\/\" target=\"_blank\" rel=\"noopener\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/a>&#8221;<\/p>\n<ul>\n<li>\n<h3><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<\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thay cho c\u00e1 nh\u00e2n ch\u1eadm nh\u1ea5t l\u00e0 tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i danh s\u00e1ch c\u1ed5 \u0111\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. H\u1ed3 s\u01a1 khai thu\u1ebf g\u1ed3m:<\/span><\/p>\n<figure id=\"attachment_231986\" aria-describedby=\"caption-attachment-231986\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-231986\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-chung-khoan.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n\" width=\"600\" height=\"338\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-chung-khoan.jpg 650w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-chung-khoan-300x169.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-231986\" class=\"wp-caption-text\"><em>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/em><\/figcaption><\/figure>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1edd khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0(m\u1eabu s\u1ed1 04\/CNV-TNCN ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n sao H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/span><\/li>\n<\/ul>\n<p>Xem th\u00eam &#8220;<a href=\"https:\/\/gtax.vn\/english\/cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-chuyen-nhuong-chung-khoan\/\" target=\"_blank\" rel=\"noopener\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/a>&#8221;<\/p>\n<h3><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><span style=\"font-family: arial, helvetica, sans-serif;\">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. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf kho\u00e1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh\u00a0(theo m\u1eabu s\u1ed1 01\/CNKD ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">B\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n kinh doanh\u00a0(theo m\u1eabu s\u1ed1 01-1\/BK-CNKD ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh\u00a0(n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng).<\/span><\/li>\n<\/ul>\n<h3><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><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 \u1ee7y quy\u1ec1n cho doanh nghi\u1ec7p khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay th\u00ec t\u1ed5 ch\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf thay t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111oanh nghi\u1ec7p. H\u1ed3 s\u01a1 khai thu\u1ebf g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1edd khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh\u00a0(theo m\u1eabu s\u1ed1 01\/CNKD ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3ng k\u00ea chi ti\u1ebft c\u00e1 nh\u00e2n kinh doanh\u00a0(theo m\u1eabu s\u1ed1 01-1\/BK-CNKD ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a h\u1ee3p \u0111\u1ed3ng).<\/span><\/li>\n<\/ul>\n<h3><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><span style=\"font-family: arial, helvetica, sans-serif;\">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 t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n g\u1ed3m:<\/span><\/p>\n<figure id=\"attachment_231998\" aria-describedby=\"caption-attachment-231998\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" 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>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n<\/em><\/figcaption><\/figure>\n<p>Xem th\u00eam &#8220;<a href=\"https:\/\/gtax.vn\/english\/cong-thuc-tinh-thue-thu-nhap-ca-nhan-tu-cho-thue-tai-san\/\" target=\"_blank\" rel=\"noopener\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n<\/a>&#8221;<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1edd khai \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n\u00a0(theo m\u1eabu s\u1ed1 01\/TTS ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3ng k\u00ea chi ti\u1ebft h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n\u00a0(theo m\u1eabu s\u1ed1 01-1\/BK-TTS ban h\u00e0nh k\u00e8m theoTh\u00f4ng t\u01b0 92\/2015\/TT-BTC) (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a H\u1ee3p \u0111\u1ed3ng ho\u1eb7c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">B\u1ea3n sao h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a H\u1ee3p \u0111\u1ed3ng ho\u1eb7c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng);<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Gi\u1ea5y \u1ee7y quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft n\u1ed9i dung b\u00e0i vi\u1ebft \u201c<strong>H\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p khai, n\u1ed9p thay<\/strong>\u201d,\u00a0\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>C\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p khi \u0111\u00f3 DN tr\u1ea3 thu nh\u1eadp ph\u1ea3i khai, n\u1ed9p thay thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp cho c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp. Sau \u0111\u00e2y c\u00f9ng Gtax t\u00ecm hi\u1ec3u n\u1ed9i dung n\u00e0y \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc bi\u1ebft c\u00e1ch chu\u1ea9n [&#8230;]\n","protected":false},"author":1,"featured_media":232044,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[834],"class_list":["post-225151","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\/225151"}],"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=225151"}],"version-history":[{"count":9,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225151\/revisions"}],"predecessor-version":[{"id":232039,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/225151\/revisions\/232039"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232044"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=225151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=225151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=225151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}