{"id":17872,"date":"2010-06-02T09:04:35","date_gmt":"2010-06-02T09:04:35","guid":{"rendered":""},"modified":"2010-06-02T09:04:35","modified_gmt":"2010-06-02T09:04:35","slug":"nhung-diem-moi-trong-quyet-toan-thue-thu-nhap-ca-nhan-nam-2009","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=17872","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi trong quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2009"},"content":{"rendered":"

(HNM) – Ng\u00e0y 8-2-2010, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 C\u00f4ng v\u0103n s\u1ed1 451\/TCT-TNCN h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) n\u0103m 2009. \u0110\u1ec3 ti\u1ebfp t\u1ee5c th\u00e1o g\u1ee1 nh\u1eefng v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, ng\u00e0y 21-5-2010, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 1700\/TCT-TNCN h\u01b0\u1edbng d\u1eabn b\u1ed5 sung quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2009. Theo \u0111\u00f3, n\u1ed9i dung c\u01a1 b\u1ea3n nh\u01b0 sau:
<\/FONT><\/STRONG><\/DIV>
\"\"<\/FONT><\/TD><\/TR>
C\u00e1n b\u1ed9 Chi c\u1ee5c Thu\u1ebf H\u00e0 \u0110\u00f4ng h\u01b0\u1edbng d\u1eabn kh\u00e1ch h\u00e0ng l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf TNCN. \u1ea2nh: Th\u00e1i Hi\u1ec1n<\/FONT><\/SPAN><\/SPAN><\/EM><\/TD><\/TR><\/TBODY><\/TABLE>

H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1c kho\u1ea3n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa ph\u1ea3i k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf, c\u00e1c kho\u1ea3n thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng ph\u1ea3i k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2009. Trong \u0111\u00f3 l\u01b0u \u00fd, v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng: c\u00e1c kho\u1ea3n thu nh\u1eadp tr\u01b0\u1edbc ng\u00e0y 1-1-2009 \u0111\u01b0\u1ee3c tr\u1ea3 trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2009; \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ch\u1ee9ng kho\u00e1n ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 1-1-2009 v\u00e0 c\u1ea3 n\u0103m 2009 \u0111\u01b0\u1ee3c tr\u1ea3 tr\u01b0\u1edbc ng\u00e0y 1-7-2010; \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, kh\u00f4ng ph\u1ea3i k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf.

H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf TNCN: \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf:<\/STRONG>
T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (g\u1ecdi t\u1eaft l\u00e0 c\u01a1 quan chi tr\u1ea3 thu nh\u1eadp: CQCTTN).

C\u00e1 nh\u00e2n ph\u1ea3i k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb, t\u1ea1m n\u1ed9p; ho\u1eb7c c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf.

C\u00e1 nh\u00e2n ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf do tr\u00f9ng s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n s\u1ebd \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf \u0111\u1ec3 quy\u1ebft to\u00e1n thu\u1ebf.

C\u00e1 nh\u00e2n m\u1edbi k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (ho\u1eb7c m\u1edbi \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng) trong 6 th\u00e1ng cu\u1ed1i n\u0103m 2009, ch\u01b0a \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb \u0111\u1ea7u n\u0103m 2009, nh\u01b0ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 ch\u01b0a \u0111\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh, \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh, ho\u1eb7c \u0111\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p v\u1edbi c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf.

Khi quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u1ea5y t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf trong 6 th\u00e1ng cu\u1ed1i n\u0103m chia cho 6 th\u00e1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf b\u00ecnh qu\u00e2n th\u00e1ng.

C\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c CQCTTN c\u1ea5p ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n cho CQCTTN quy\u1ebft to\u00e1n thu\u1ebf TNCN thay (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 thu h\u1ed3i v\u00e0 h\u1ee7y ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u00e3 c\u1ea5p cho c\u00e1 nh\u00e2n).

– V\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, h\u1eb1ng th\u00e1ng kh\u00f4ng c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf, t\u1ea1m th\u1eddi kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNCN n\u0103m 2009.

V\u1edbi c\u00e1c h\u1ed9 kinh doanh c\u00f3 nhi\u1ec1u c\u1eeda h\u00e0ng, c\u1eeda hi\u1ec7u, trong \u0111\u00f3 c\u00f3 c\u1eeda h\u00e0ng, c\u1eeda hi\u1ec7u c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1 v\u00e0 c\u1eeda h\u00e0ng, c\u1eeda hi\u1ec7u c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf 13 s\u1ed1 khi quy\u1ebft to\u00e1n thu\u1ebf ph\u1ea3i t\u1ed5ng h\u1ee3p v\u00e0o t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a c\u1eeda h\u00e0ng, c\u1eeda hi\u1ec7u c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf 10 s\u1ed1.

Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, thu nh\u1eadp t\u1eeb kinh doanh t\u1eeb hai n\u01a1i tr\u1edf l\u00ean: c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd CQCTTN m\u00e0 c\u00e1 nh\u00e2n c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00ean 3 th\u00e1ng v\u00e0 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u00f9ng v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf \u1edf n\u01a1i kh\u00e1c. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean, nh\u01b0ng ch\u01b0a \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u1edf n\u01a1i n\u00e0o, n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd CQCTTN m\u00e0 c\u00e1 nh\u00e2n t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb hai n\u01a1i tr\u1edf l\u00ean, nh\u01b0ng kh\u00f4ng \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u1edf n\u01a1i n\u00e0o, n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa. C\u00e1 nh\u00e2n v\u1eeba c\u00f3 kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n, v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd c\u00e1 nh\u00e2n kinh doanh. C\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng \u0111\u00e3 b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf, n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n \u0111\u00f3 c\u01b0 tr\u00fa. C\u00e1 nh\u00e2n kinh doanh \u1edf nhi\u1ec1u n\u01a1i (\u1edf c\u00e1c t\u1ec9nh kh\u00e1c nhau ho\u1eb7c trong c\u00f9ng m\u1ed9t t\u1ec9nh nh\u01b0ng kh\u00e1c huy\u1ec7n), n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh.

V\u1ec1 ho\u00e0n thu\u1ebf:<\/STRONG>
Vi\u1ec7c b\u00f9 tr\u1eeb, ho\u00e0n thu\u1ebf cho c\u00e1c c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n cho CQCTTN quy\u1ebft to\u00e1n thu\u1ebf thay: CQCTTN ph\u1ea3i c\u00f3 c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf cho c\u01a1 quan thu\u1ebf, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau. V\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf, n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba, c\u00e1 nh\u00e2n l\u00e0m h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 ghi s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0o ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf. C\u01a1  quan thu\u1ebf xem x\u00e9t th\u1ef1c hi\u1ec7n ho\u00e0n, kh\u00f4ng x\u1eed l\u00fd b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba.

C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 truy c\u1eadp v\u00e0o trang th\u00f4ng tin: <\/FONT>www.gdt.gov.vn<\/FONT><\/A> \u0111\u1ec3 tra c\u1ee9u C\u00f4ng v\u0103n 1700\/TCT-TNCN.<\/FONT><\/DIV><\/DIV>

  <\/FONT><\/DIV>
<\/p>\n","protected":false},"excerpt":{"rendered":"

(HNM) – Ng\u00e0y 8-2-2010, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 C\u00f4ng v\u0103n s\u1ed1 451\/TCT-TNCN h\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) n\u0103m 2009. \u0110\u1ec3 ti\u1ebfp t\u1ee5c th\u00e1o g\u1ee1 nh\u1eefng v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, ng\u00e0y 21-5-2010, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 1700\/TCT-TNCN h\u01b0\u1edbng d\u1eabn b\u1ed5 sung quy\u1ebft […]<\/p>\n","protected":false},"author":2,"featured_media":17862,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17872"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17872"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17872\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/17862"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}