{"id":6426,"date":"2024-02-21T14:19:18","date_gmt":"2024-02-21T07:19:18","guid":{"rendered":"https:\/\/arito.com.vn\/?p=6426"},"modified":"2024-10-09T22:45:35","modified_gmt":"2024-10-09T15:45:35","slug":"nhung-hieu-biet-co-ban-ve-thue-thu-nhap-ca-nhan","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/nhung-hieu-biet-co-ban-ve-thue-thu-nhap-ca-nhan\/","title":{"rendered":"Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec? 4 \u0111i\u1ec1u c\u1ea7n bi\u1ebft v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n"},"content":{"rendered":"

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/strong> l\u00e0 m\u1ed9t kho\u1ea3n thu b\u1eaft bu\u1ed9c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u00e0 c\u00e1c th\u00e0nh vi\u00ean trong x\u00e3 h\u1ed9i. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 1 s\u1eafc thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 trong lu\u1eadt thu\u1ebf. \u0110\u00f3ng thu\u1ebf l\u00e0 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a m\u1ecdi c\u00f4ng d\u00e2n v\u00ec thu\u1ebf l\u00e0 ngu\u1ed3n thu l\u1edbn cho ng\u00e2n s\u00e1ch nh\u00e0\u00a0n\u01b0\u1edbc \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi d\u00e2n. V\u1eady th\u1ebf n\u00e0o l\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n? Nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o ph\u1ea3i \u0111\u00f3ng (n\u1ed9p) thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n? Nh\u1eefng lo\u1ea1i thu nh\u1eadp n\u00e0o ph\u1ea3i ch\u1ecbu thu\u1ebf? M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft n\u00e0y c\u1ee7a ARITO<\/a><\/strong>.<\/p>\r\n\r\n\r\n\r\n

I. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 g\u00ec?<\/strong><\/h2>\r\n\r\n\r\n\r\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp ph\u1ea3i tr\u00edch n\u1ed9p t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c t\u1eeb c\u00e1c ngu\u1ed3n thu kh\u00e1c cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb m\u1ed9t s\u1ed1 kho\u1ea3n theo quy \u0111\u1ecbnh. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n g\u00f3p ph\u1ea7n l\u00e0m c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i v\u00e0 l\u00e0m gi\u1ea3m kho\u1ea3ng c\u00e1ch ch\u00eanh l\u1ec7ch v\u1ec1 thu nh\u1eadp gi\u1eefa c\u00e1c t\u1ea7ng l\u1edbp trong x\u00e3 h\u1ed9i.\u00a0<\/p>\r\n

\"Thu\u1ebf<\/p>\r\n\r\n\r\n\r\n

II. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h2>\r\n\r\n\r\n\r\n

C\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam (trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam) c\u00f3 thu nh\u1eadp ph\u00e1t sinh l\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNCN, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\r\n\r\n\r\n\r\n

\u2013 \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 thu nh\u1eadp ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp.<\/p>\r\n\r\n\r\n\r\n

\u2013 \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 v\u00e0 nh\u1eadn thu nh\u1eadp.<\/p>\r\n\r\n\r\n\r\n

(-) V\u1eady c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o:<\/p>\r\n\r\n\r\n\r\n

Theo \u0111i\u1ec1u 2 c\u1ee7a v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 15\/VBHN-VPQH ng\u00e0y 11\/12\/2014 v\u1ec1 C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\r\n\r\n\r\n\r\n

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

b) C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u00f3 n\u01a1i \u1edf \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f3 nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 th\u1eddi h\u1ea1n.<\/p>\r\n\r\n\r\n\r\n

\u00a0(-) C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh n\u00eau tr\u00ean nh\u01b0ng c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i nh\u1eadn v\u00e0 n\u01a1i tr\u1ea3 thu nh\u1eadp.<\/p>\r\n

III.Vai tr\u00f2 c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h2>\r\n

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 vai tr\u00f2 quan tr\u1ecdng kh\u00f4ng ch\u1ec9 v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n th\u1ef1c hi\u1ec7n c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i.<\/p>\r\n

3.1. \u0110\u1ed1i v\u1edbi n\u1ec1n kinh t\u1ebf x\u00e3 h\u1ed9i<\/em><\/strong><\/h3>\r\n
– T\u0103ng ngu\u1ed3n thu cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/em>
Thu\u1ebf l\u00e0 ngu\u1ed3n thu ch\u1ee7 y\u1ebfu c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, trong \u0111\u00f3 c\u00f3 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Khi n\u1ec1n kinh t\u1ebf ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng c\u00f3 s\u1ef1 gia t\u0103ng nhanh ch\u00f3ng, t\u1ef7 l\u1ec7 thu\u1eadn v\u1edbi thu nh\u1eadp b\u00ecnh qu\u00e2n \u0111\u1ea7u ng\u01b0\u1eddi.<\/div>\r\n
B\u00ean c\u1ea1nh \u0111\u00f3, do vi\u1ec7c th\u1ef1c hi\u1ec7n t\u1ef1 do h\u00f3a n\u1ec1n kinh t\u1ebf th\u01b0\u01a1ng m\u1ea1i, n\u00ean ngu\u1ed3n thu t\u1eeb c\u00e1c lo\u1ea1i thu\u1ebf xu\u1ea5t – nh\u1eadp kh\u1ea9u b\u1ecb \u1ea3nh h\u01b0\u1edfng. V\u00ec v\u1eady, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ng\u00e0y c\u00e0ng tr\u1edf n\u00ean quan tr\u1ecdng v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.
– G\u00f3p ph\u1ea7n th\u1ef1c hi\u1ec7n c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i<\/em>
T\u1ea1i Vi\u1ec7t Nam, s\u1ef1 ch\u00eanh l\u1ec7ch gi\u00e0u ngh\u00e8o c\u00f2n kh\u00e1 r\u00f5 r\u1ec7t, s\u1ed1 \u0111\u00f4ng d\u00e2n c\u01b0 c\u00f3 thu nh\u1eadp th\u1ea5p. Th\u00f4ng th\u01b0\u1eddng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 thu nh\u1eadp trung b\u00ecnh tr\u1edf l\u00ean, cao h\u01a1n m\u1ee9c kh\u1edfi \u0111i\u1ec3m thu nh\u1eadp ch\u1ecbu thu\u1ebf, kh\u00f4ng \u0111\u00e1nh v\u00e0o c\u00e1c c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp th\u1ea5p, v\u1eeba \u0111\u1ee7 nu\u00f4i s\u1ed1ng b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh.
Do \u0111\u00f3, m\u1eb7c d\u00f9 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ch\u01b0a mang \u0111\u1ebfn ngu\u1ed3n thu l\u1edbn cho ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, nh\u01b0ng l\u1ea1i c\u00f3 vai tr\u00f2 quan tr\u1ecdng g\u00f3p ph\u1ea7n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i.
– \u0110i\u1ec1u ti\u1ebft v\u0129 m\u00f4 n\u1ec1n kinh t\u1ebf<\/em>
Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c coi nh\u01b0 c\u00f4ng c\u1ee5 gi\u00fap \u0111i\u1ec1u ti\u1ebft v\u0129 m\u00f4, k\u00edch th\u00edch ti\u1ebft ki\u1ec7m, \u0111\u1ea7u t\u01b0 theo h\u01b0\u1edbng n\u00e2ng cao n\u0103ng l\u1ef1c hi\u1ec7u qu\u1ea3 x\u00e3 h\u1ed9i. Th\u00f4ng qua vi\u1ec7c \u0111i\u1ec1u ti\u1ebft gi\u1ea3m b\u1edbt thu nh\u1eadp c\u1ee7a nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 thu nh\u1eadp cao, v\u00e0 ph\u00e2n ph\u1ed1i l\u1ea1i cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 thu nh\u1eadp th\u1ea5p h\u01a1n, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n g\u00f3p ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c t\u0103ng c\u00e1c ch\u1ebf \u0111\u1ed9 ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i.
– Ph\u00e1t hi\u1ec7n thu nh\u1eadp b\u1ea5t h\u1ee3p ph\u00e1p<\/em>
Trong th\u1ef1c t\u1ebf, nhi\u1ec1u kho\u1ea3n thu nh\u1eadp c\u1ee7a m\u1ed9t s\u1ed1 c\u00e1 nh\u00e2n \u0111\u1ebfn t\u1eeb c\u00e1c ngu\u1ed3n b\u1ea5t h\u1ee3p ph\u00e1p nh\u01b0: nh\u1eadn h\u1ed1i l\u1ed9, tham \u00f4, kinh doanh h\u00e0ng qu\u1ed1c c\u1ea5m, tr\u1ed1n thu\u1ebf, l\u1eeba \u0111\u1ea3o chi\u1ebfm \u0111o\u1ea1t t\u00e0i s\u1ea3n\u2026 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 vai tr\u00f2 quan tr\u1ecdng g\u00f3p ph\u1ea7n ph\u00e1t hi\u1ec7n c\u00e1c h\u00e0nh vi sai tr\u00e1i n\u00e0y.<\/div>\r\n
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3.2. \u0110\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng thu\u1ebf<\/em><\/strong><\/h3>\r\n
– Kh\u1eafc ph\u1ee5c h\u1ea1n ch\u1ebf c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c<\/em>
Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n gi\u00fap kh\u1eafc ph\u1ee5c \u0111\u01b0\u1ee3c h\u1ea1n ch\u1ebf c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau d\u00f9ng: T\u00ednh l\u0169y tho\u00e1i. C\u1ee5 th\u1ec3, c\u00e1c lo\u1ea1i thu\u1ebf n\u00e0y s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ngh\u00e8o nhi\u1ec1u h\u01a1n do khi ti\u00eau th\u1ee5 c\u00f9ng l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, m\u1ecdi ng\u01b0\u1eddi \u0111\u1ec1u ph\u1ea3i ch\u1ecbu ti\u1ec1n thu\u1ebf nh\u01b0 nhau. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n s\u1ebd g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o t\u00ednh c\u00f4ng b\u1eb1ng c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf.
–\u00a0H\u1ea1n ch\u1ebf th\u1ea5t thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/em>
Trong c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng t\u1ed3n t\u1ea1i 2 lo\u1ea1i thu\u1ebf: thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ch\u00fang c\u00f3 m\u1ed1i li\u00ean h\u1ec7 m\u1eadt thi\u1ebft v\u1edbi nhau. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00ea khai cao h\u01a1n th\u1ef1c t\u1ebf c\u00e1c chi ph\u00ed ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n \u0111\u1ec3 tr\u1ed1n thu\u1ebf, th\u00ec c\u00e1c c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c k\u00ea khai t\u0103ng th\u00eam s\u1ebd ph\u1ea3i n\u1ed9p th\u00eam thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi ph\u1ea7n ph\u00e1t sinh. Do \u0111\u00f3, g\u00f3p ph\u1ea7n kh\u1eafc ph\u1ee5c h\u1ea1n ch\u1ebf th\u1ea5t thu v\u1ec1 thu\u1ebf.<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n

IV. C\u00e1c lo\u1ea1i thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h2>\r\n\r\n\r\n\r\n

Theo \u0111i\u1ec1u 3 c\u1ee7a v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 15\/VBHN-VPQH ng\u00e0y 11\/12\/2014 v\u1ec1 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n bao g\u1ed3m:<\/p>\r\n\r\n\r\n\r\n

\"\"\r\n
H\u00ecnh: C\u00e1c lo\u1ea1i thu nh\u1eadp ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/em><\/figcaption>\r\n<\/figure>\r\n\r\n\r\n\r\n

1. Thu nh\u1eadp t\u1eeb kinh doanh, bao g\u1ed3m:<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

a) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng.)<\/p>\r\n\r\n\r\n\r\n

b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\r\n\r\n\r\n\r\n

2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, bao g\u1ed3m:<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

a) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng;<\/p>\r\n\r\n\r\n\r\n

b) C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, tr\u1eeb c\u00e1c kho\u1ea3n: ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng; ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh; ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m \u0111\u1ed1i v\u1edbi ng\u00e0nh, ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c \u1edf n\u01a1i l\u00e0m vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m; ph\u1ee5 c\u1ea5p thu h\u00fat, ph\u1ee5 c\u1ea5p khu v\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng; tr\u1ee3 c\u1ea5p mang t\u00ednh ch\u1ea5t b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00e1c kh\u00f4ng mang t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\r\n\r\n\r\n\r\n

3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m:<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

a) Ti\u1ec1n l\u00e3i cho vay;<\/p>\r\n\r\n\r\n\r\n

b) L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n;<\/p>\r\n\r\n\r\n\r\n

c) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c, tr\u1eeb thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/p>\r\n\r\n\r\n\r\n

4. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, bao g\u1ed3m:<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf;<\/p>\r\n\r\n\r\n\r\n

b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n;<\/p>\r\n\r\n\r\n\r\n

c) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/p>\r\n\r\n\r\n\r\n

5. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, bao g\u1ed3m:<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t;<\/p>\r\n\r\n\r\n\r\n

b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng nh\u00e0 \u1edf;<\/p>\r\n\r\n\r\n\r\n

c) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t, quy\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc;<\/p>\r\n\r\n\r\n\r\n

d) C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/p>\r\n\r\n\r\n\r\n

6. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, bao g\u1ed3m:<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

a) Tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1;<\/p>\r\n\r\n\r\n\r\n

b) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i;<\/p>\r\n\r\n\r\n\r\n

c) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c;<\/p>\r\n\r\n\r\n\r\n

d) 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.<\/p>\r\n\r\n\r\n\r\n

7. Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, bao g\u1ed3m:<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7;<\/p>\r\n\r\n\r\n\r\n

b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.<\/p>\r\n\r\n\r\n\r\n

8. Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/em><\/strong><\/p>\r\n\r\n\r\n\r\n

9. Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf\u00a0<\/em>l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.<\/p>\r\n\r\n\r\n\r\n

10. Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng<\/em>\u00a0l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.<\/p>\r\n\r\n\r\n\r\n

V. C\u00e1c lo\u1ea1i thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h2>\r\n\r\n\r\n\r\n
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  1. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.<\/li>\r\n
  2. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t.<\/li>\r\n
  3. Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t.<\/li>\r\n
  4. Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.<\/li>\r\n
  5. Thu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/li>\r\n
  6. Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t.<\/li>\r\n
  7. Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.<\/li>\r\n
  8. Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i.<\/li>\r\n
  9. Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\r\n
  10. Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3; ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n chi tr\u1ea3 h\u00e0ng th\u00e1ng.<\/li>\r\n
  11. Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng, bao g\u1ed3m:<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

    a) H\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>\r\n\r\n\r\n\r\n

    b) H\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc theo ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 khuy\u1ebfn h\u1ecdc c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/p>\r\n\r\n\r\n\r\n

    12. Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng, kho\u1ea3n b\u1ed3i th\u01b0\u1eddng nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\r\n\r\n\r\n\r\n

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    1. 13. Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb qu\u1ef9 t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

      14. Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o d\u01b0\u1edbi h\u00ecnh th\u1ee9c ch\u00ednh ph\u1ee7 v\u00e0 phi ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>\r\n\r\n\r\n\r\n

      15. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/p>\r\n\r\n\r\n\r\n

      16. Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u v\u00e0 c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n xa b\u1edd.<\/p>\r\n\r\n\r\n\r\n

      (Theo \u0111i\u1ec1u 4 c\u1ee7a v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 15\/VBHN-VPQH ng\u00e0y 11\/12\/2014)<\/em><\/p>\r\n\r\n\r\n\r\n

      VI. K\u1ef3 t\u00ednh thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h2>\r\n\r\n\r\n\r\n

      \u0110i\u1ec1u 7 c\u1ee7a v\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t s\u1ed1 15\/VBHN-VPQH ng\u00e0y 11\/12\/2014 quy \u0111\u1ecbnh:<\/p>\r\n\r\n\r\n\r\n

      \u201c1. K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/p>\r\n\r\n\r\n\r\n

      a) K\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh; thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng;\u201d<\/em><\/p>\r\n\r\n\r\n\r\n

      =>\u00a0 \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0: vi\u1ec7c th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. H\u00e0ng th\u00e1ng th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 quy\u1ebft to\u00e1n v\u00e0o cu\u1ed1i n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\r\n\r\n\r\n\r\n

      \u201cb) K\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng; thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n; thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i; thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf; thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng;\u201d<\/em><\/p>\r\n\r\n\r\n\r\n

      => \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0: vi\u1ec7c t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp.<\/p>\r\n\r\n\r\n\r\n

      \u201c2. K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u201d\u00a0<\/em><\/p>\r\n\r\n\r\n\r\n

      => \u0110\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh nh\u01b0 c\u1eeda h\u00e0ng, qu\u1ea7y h\u00e0ng th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh.Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u00e0 m\u1ed7i c\u00e1 nh\u00e2n \u0111\u1ec1u ph\u1ea3i quan t\u00e2m. \u0110\u1ec3 bi\u1ebft c\u00e1ch \u0111\u0103ng k\u00fd, k\u00ea khai, t\u00ednh to\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft ti\u1ebfp theo.<\/p>\r\n

      VII. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h2>\r\n

      Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 lo\u1ea1i thu\u1ebf t\u00ednh theo th\u00e1ng, c\u00f3 th\u1ec3 k\u00ea khai theo th\u00e1ng ho\u1eb7c qu\u00fd, nh\u01b0ng s\u1ebd quy\u1ebft to\u00e1n theo n\u0103m. C\u00f3 3 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n d\u00e0nh cho 3 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c nhau:<\/p>\r\n