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mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin:0in; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman","serif";} </style> <![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="1026"/> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1"/> </o:shapelayout></xml><![endif]--> </head> <body lang=EN-US style='tab-interval:.5in'> <div class=WordSection1> <table class=MsoNormalTable border=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:1.5pt;mso-yfti-tbllook:1184;mso-padding-alt: 0in 5.4pt 0in 5.4pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='mso-fareast-font-family:"Times New Roman"'>CH?NH PH? </span></b><span style='mso-fareast-font-family:"Times New Roman"'><br> -------&nbsp;&nbsp; &nbsp;<br> S?: 65/2013/N-CP&nbsp;&nbsp; &nbsp;<o:p></o:p></span></p> </td> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='mso-fareast-font-family:"Times New Roman"'>C?NG H?A X? H?I CH? NGH(A VI?T NAM<br> ?c l?p  T? do  H?nh ph?c</span></b><span style='mso-fareast-font-family: "Times New Roman"'><br> --------------<br> H? N?i, ng?y 27 th?ng 06 nm 2013 <o:p></o:p></span></p> </td> </tr> </table> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:1.5pt;mso-yfti-tbllook:1184;mso-padding-alt: 0in 5.4pt 0in 5.4pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='mso-fareast-font-family:"Times New Roman"'>NGH? ?NH<br> QUY ?NH CHI TI?T M?T S? I?U C?A LU?T THU? THU NH?P C? NH?N V? LU?T S?A ?I, B? SUNG M?T S? I?U C?A LU?T THU? THU NH?P C? NH?N</span></b><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> </td> </tr> </table> <p class=MsoNormal style='margin-bottom:12.0pt'><span style='mso-fareast-font-family: "Times New Roman"'><br> <br> Cn c? Lu?t t? ch?c Ch?nh ph? ng?y 25 th?ng 12 nm 2001;<br> Cn c? Lu?t thu? thu nh?p c? nh?n ng?y 21 th?ng 11 nm 2007; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t thu? thu nh?p c? nh?n ng?y 22 th?ng 11 nm 2012;<br> Theo ? ngh? c?a B? tr??ng B? T?i ch?nh;<br> Ch?nh ph? ban h?nh Ngh? ?nh quy ?nh chi ti?t thi h?nh m?t s? i?u c?a Lu?t thu? thu nh?p c? nh?n v? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t thu? thu nh?p c? nh?n,<o:p></o:p></span></p> <p class=MsoNormal align=center style='text-align:center'><span class=GramE><b><span style='mso-fareast-font-family:"Times New Roman"'>Ch??ng 1.</span></b></span><b><span style='mso-fareast-font-family:"Times New Roman"'><br> NH?NG QUY ?NH CHUNG</span></b><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> <p class=MsoNormal style='margin-bottom:12.0pt'><span style='mso-fareast-font-family: "Times New Roman"'><br> <span class=GramE>i?u 1.</span> Ph?m vi i?u ch?nh<br> Ngh? ?nh n?y quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t thu? thu nh?p c? nh?n v? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t thu? thu nh?p c? nh?n.<br> <br> <span class=GramE>i?u 2.</span> <span class=GramE>Ng??i n?p thu?<br> <span style='color:red'>1.</span></span><span style='color:red'> Ng??i n?p thu? <span class=GramE>thu</span> nh?p c? nh?n bao g?m c? nh?n c? tr? v? c? nh?n kh?ng c? tr? c? thu nh?p ch?u thu? quy ?nh t?i i?u 3 c?a Lu?t thu? thu nh?p c? nh?n v? i?u 3 Ngh? ?nh n?y. Ph?m vi x?c ?nh thu nh?p ch?u thu? c?a ng??i n?p thu? nh? sau<span class=GramE>:</span><br> a) ?i v?i c? nh?n c? tr?, thu nh?p ch?u thu? l? thu nh?p ph?t sinh trong v? ngo?i l?nh th? Vi?t Nam, kh?ng ph?n bi?t n?i tr? thu nh?p;<br> b) ?i v?i c? nh?n kh?ng c? tr?, thu nh?p ch?u thu? l? thu nh?p ph?t sinh t?i Vi?t Nam, kh?ng ph?n bi?t n?i tr? thu nh?p.<br> 2. C? nh?n c? tr? l? ng??i ?p ?ng m?t trong c?c i?u ki?n sau<span class=GramE>:</span><br> a) C? m?t t?i Vi?t Nam t? 183 ng?y tr? l?n t?nh trong m?t nm d??ng l?ch ho?c trong 12 th?ng li?n t?c k? t? ng?y ?u ti?n c? m?t t?i Vi?t Nam;<br> C? nh?n c? m?t t?i Vi?t Nam theo quy ?nh t?i i?m n?y l? s? hi?n di?n c?a c? nh?n ? tr?n l?nh th? Vi?t Nam.<br> b) C? n?i ? th??ng xuy?n t?i Vi?t Nam theo m?t trong hai tr??ng h?p sau<span class=GramE>:</span><br> - C? n?i ? ng k? th??ng tr? theo quy ?nh c?a ph?p lu?t v? c? tr?;<br> <span style='background:yellow;mso-highlight:yellow'>- C? nh? thu? ? ? t?i Vi?t Nam theo quy ?nh c?a ph?p lu?t v? nh? ?, v?i th?i h?n c?a c?c h?p ?ng thu? t? 183 ng?y tr? l?n trong nm t?nh thu?.</span><br> Tr??ng h?p c? nh?n c? n?i ? th??ng xuy?n t?i Vi?t Nam theo quy ?nh t?i i?m n?y nh?ng th?c t? c? m?t t?i Vi?t Nam d??i 183 ng?y trong nm t?nh thu? m? c? nh?n kh?ng ch?ng minh ??c l? ?i t??ng c? tr? c?a n??c n?o th? c? nh?n ? l? ?i t??ng c? tr? t?i Vi?t Nam.<br> 3. C? nh?n kh?ng c? tr? l? ng??i kh?ng ?p ?ng i?u ki?n quy ?nh t?i Kho?n 2 i?u n?y.<br> </span><br> <span class=GramE><span style='color:red'>i?u 3.</span></span><span style='color:red'> Thu nh?p ch?u thu?<br> Thu nh?p ch?u thu? c?a c? nh?n g?m c?c lo?i thu nh?p sau ?y<span class=GramE>:</span><br> 1. Thu nh?p t? ho?t ?ng s?n xu?t, kinh doanh, bao g?m:<br> a) Thu nh?p t? ho?t ?ng s?n xu?t, kinh doanh h?ng h?a, d?ch v? theo quy ?nh c?a ph?p lu?t. Ri?ng ?i v?i thu nh?p t? ho?t ?ng s?n xu?t n?ng nghi?p, l?m nghi?p, l?m mu?i, nu?i tr?ng, ?nh b?t th?y s?n ch? ?p d?ng ?i v?i tr??ng h?p kh?ng ? i?u ki?n ??c mi?n thu? quy ?nh t?i Kho?n 5 i?u 4 Ngh? ?nh n?y.<br> b) Thu nh?p t? ho?t ?ng h?nh ngh? ?c l?p c?a c? nh?n c? gi?y ph?p ho?c ch?ng ch? h?nh ngh? <span class=GramE>theo</span> quy ?nh c?a ph?p lu?t.<br> 2. Thu nh?p t? ti?n l??ng, ti?n c?ng m? ng??i lao ?ng nh?n ??c t? ng??i s? d?ng lao ?ng, bao g?m<span class=GramE>:</span><br> a) Ti?n l??ng, ti?n c?ng v? c?c kho?n c? t?nh ch?t ti?n l??ng, ti?n c?ng nh?n ??c d??i c?c h?nh th?c b?ng ti?n ho?c kh?ng b?ng ti?n.</span><br> b) C?c kho?n ph? c?p, tr? c?p, tr? c?c kho?n ph? c?p, tr? c?p sau:<br> <span style='color:red'>- Tr? c?p, ph? c?p ?u ?i h?ng th?ng v? tr? c?p m?t l?n theo quy ?nh c?a ph?p lu?t v? ?u ?i ng??i c? c?ng;<br> - Tr? c?p h?ng th?ng, tr? c?p m?t l?n ?i v?i c?c ?i t??ng tham gia kh?ng chi?n, b?o v? t? qu?c, l?m nhi?m v? qu?c t?, thanh ni?n xung phong ? ho?n th?nh nhi?m v?;<br> - Ph? c?p qu?c ph?ng, an ninh; c?c kho?n tr? c?p ?i v?i l?c l??ng vi trang;<br> - Ph? c?p ?c h?i, nguy hi?m ?i v?i nh?ng ng?nh, ngh? ho?c c?ng vi?c ? n?i l?m vi?c c? y?u t? ?c h?i, nguy hi?m;<br> - Ph? c?p thu h?t, ph? c?p khu v?c;<br> - Tr? c?p kh? khn ?t xu?t, tr? c?p tai n?n lao ?ng, b?nh ngh? nghi?p, tr? c?p m?t l?n khi sinh con ho?c nh?n nu?i con nu?i, tr? c?p do suy gi?m kh? nng lao ?ng, tr? c?p h?u tr? m?t l?n, ti?n tu?t h?ng th?ng, tr? c?p th?i vi?c, tr? c?p m?t vi?c l?m, tr? c?p th?t nghi?p v? c?c kho?n tr? c?p kh?c theo quy ?nh c?a B? lu?t lao ?ng v? Lu?t b?o hi?m x? h?i;<br> - Tr? c?p ?i v?i c?c ?i t??ng ??c b?o tr? x? h?i theo quy ?nh c?a ph?p lu?t;<br> - Ph? c?p ph?c v? ?i v?i l?nh ?o c?p cao;<br> - Tr? c?p m?t l?n ?i v?i c? nh?n khi chuy?n c?ng t?c ?n v?ng c? i?u ki?n kinh t? x? h?i ?c bi?t kh? khn, h? tr? m?t l?n ?i v?i c?n b?, c?ng ch?c l?m c?ng t?c v? ch? quy?n bi?n ?o theo quy ?nh c?a ph?p lu?t. Tr? c?p chuy?n v?ng m?t l?n ?i v?i ng??i n??c ngo?i ?n c? tr? t?i Vi?t Nam, ng??i Vi?t Nam i l?m vi?c ? n??c ngo?i<span class=GramE>;</span><br> - Ph? c?p ?i v?i nh?n vi?n y t? th?n, b?n;<br> - Ph? c?p ?c th? ng?nh ngh?;<br> C?c kho?n ph? c?p, tr? c?p kh?ng t?nh v?o thu nh?p ch?u thu? quy ?nh t?i i?m n?y ph?i ??c c? quan nh? n??c c? th?m quy?n quy ?nh.<br> c) Ti?n th? lao nh?n ??c d??i c?c h?nh th?c nh?: Ti?n hoa h?ng m?i gi?i, ti?n tham gia ? t?i, d? ?n, ti?n nhu?n b?t v? c?c kho?n ti?n hoa h?ng, th? lao kh?c;<br> d) Ti?n nh?n ??c t? tham gia hi?p h?i kinh doanh, h?i ?ng qu?n tr?, ban ki?m so?t, h?i ?ng qu?n l?, c?c hi?p h?i, h?i ngh? nghi?p, v? c?c t? ch?c kh?c;<br> ) C?c kho?n l?i ?ch b?ng ti?n ho?c kh?ng b?ng ti?n ngo?i ti?n l??ng, ti?n c?ng do ng??i s? d?ng lao ?ng tr? m? ng??i n?p thu? ??c h??ng d??i m?i h?nh th?c:<br> - Ti?n nh? ?, i?n, n??c v? c?c d?ch v? k?m theo (n?u c?);<br> - Kho?n ti?n ph? t?ch liy mua b?o hi?m nh?n th?, b?o hi?m kh?ng b?t bu?c kh?c, ti?n t?ch liy ?ng g?p qu? h?u tr? t? nguy?n, do ng??i s? d?ng lao ?ng mua ho?c ?ng g?p cho ng??i lao ?ng. Tr??c khi tr? ti?n b?o hi?m, ti?n l??ng h?u cho c? nh?n, doanh nghi?p b?o hi?m, c?ng ty qu?n l? qu? h?u tr? t? nguy?n c? tr?ch nhi?m kh?u tr? thu? theo t? l? 10% ?i v?i kho?n ti?n ph? t?ch liy, ti?n t?ch liy ?ng g?p qu? t??ng ?ng v?i ph?n ng??i s? d?ng lao ?ng mua ho?c ?ng g?p cho ng??i lao ?ng t? ng?y 01 th?ng 7 nm 2013;<br> - Ph? h?i vi?n v? c?c kho?n chi d?ch v? kh?c ph?c v? cho c? nh?n theo y?u c?u, nh?: Chm s?c s?c kho?, vui ch?i, th? thao, gi?i tr?, th?m m?;<br> - C?c kho?n l?i ?ch kh?c theo quy ?nh c?a ph?p lu?t.<br> </span>e) C?c kho?n th??ng b?ng ti?n ho?c kh?ng b?ng ti?n d??i m?i h?nh th?c, k? c? th??ng b?ng ch?ng kho?n, tr? c?c kho?n ti?n th??ng sau ?y:<br> <span style='color:red'>- Ti?n th??ng k?m theo c?c danh hi?u ??c Nh? n??c phong t?ng, bao g?m c? ti?n th??ng k?m theo c?c danh hi?u thi ua, c?c h?nh th?c khen th??ng theo quy ?nh c?a ph?p lu?t v? thi ua khen th??ng;<br> - Ti?n th??ng k?m theo gi?i th??ng qu?c gia, gi?i th??ng qu?c t? ??c Nh? n??c Vi?t Nam th?a nh?n;<br> - Ti?n th??ng v? c?i ti?n k? thu?t, s?ng ch?, ph?t minh ??c c? quan nh? n??c c? th?m quy?n c?ng nh?n;<br> - Ti?n th??ng v? vi?c ph?t hi?n, khai b?o h?nh vi vi ph?m ph?p lu?t v?i c? quan nh? n??c c? th?m quy?n.<br> </span>g) Kh?ng t?nh v?o thu nh?p ch?u thu? ?i v?i c?c kho?n sau:<br> <span style='color:red'>- Kho?n h? tr? c?a ng??i s? d?ng lao ?ng cho vi?c kh?m ch?a b?nh hi?m ngh?o cho b?n th?n ng??i lao ?ng v? th?n nh?n (b?, m?, v?/ ch?ng, con) c?a ng??i lao ?ng;<br> - Kho?n ti?n nh?n ??c theo ch? ? li?n quan ?n s? d?ng ph??ng ti?n i l?i trong c? quan nh? n??c, ?n v? s? nghi?p c?ng l?p, t? ch?c ?ng, o?n th?;<br> - Kho?n ti?n nh?n ??c theo ch? ? nh? ? c?ng v? theo quy ?nh c?a ph?p lu?t;<br> - C?c kho?n nh?n ??c ngo?i ti?n l??ng, ti?n c?ng do tham gia, ph?c v? ho?t ?ng ?ng, o?n, Qu?c h?i ho?c x?y d?ng vn b?n quy ph?m ph?p lu?t c?a Nh? n??c;<br> - Kho?n ti?n n gi?a ca do ng??i s? d?ng lao ?ng chi cho ng??i lao ?ng kh?ng v??t qu? m?c quy ?nh c?a B? Lao ?ng - Th??ng binh v? X? h?i.<br> - Kho?n ti?n mua v? m?y bay kh? h?i do ng??i s? d?ng lao ?ng tr? h? (ho?c thanh to?n) cho ng??i lao ?ng l? ng??i n??c ngo?i, ng??i lao ?ng l? ng??i Vi?t Nam l?m vi?c ? n??c ngo?i v? ph?p m?i nm m?t l?n;<br> - Kho?n ti?n h?c ph? cho con c?a ng??i lao ?ng n??c ngo?i h?c t?i Vi?t Nam, con c?a ng??i lao ?ng Vi?t Nam ang l?m vi?c ? n??c ngo?i h?c t?i n??c ngo?i theo b?c h?c t? m?m non ?n trung h?c ph? th?ng do ng??i s? d?ng lao ?ng tr? h?.<br> 3. Thu nh?p t? ?u t? v?n, bao g?m<span class=GramE>:</span><br> a) Ti?n l?i cho vay;<br> b) L?i t?c c? ph?n;<br> c) Thu nh?p t? ?u t? v?n d??i c?c h?nh th?c kh?c, k? c? tr??ng h?p g?p v?n ?u t? b?ng hi?n v?t, danh ti?ng, quy?n s? d?ng ?t, ph?t minh, s?ng ch?; tr? thu nh?p nh?n ??c t? l?i tr?i phi?u Ch?nh ph?.<br> 4. Thu nh?p t? chuy?n nh??ng v?n, bao g?m:<br> a) Thu nh?p t? chuy?n nh??ng ph?n v?n trong c?c t? ch?c kinh t?;<br> b) Thu nh?p t? chuy?n nh??ng ch?ng kho?n;<br> c) Thu nh?p t? chuy?n nh??ng v?n d??i c?c h?nh th?c kh?c.<br> 5. Thu nh?p t? chuy?n nh??ng b?t ?ng s?n, bao g?m:<br> a) Thu nh?p t? chuy?n nh??ng quy?n s? d?ng ?t v? t?i s?n g?n li?n v?i ?t, k? c? c?ng tr?nh x?y d?ng h?nh th?nh trong t??ng lai;<br> b) Thu nh?p t? chuy?n nh??ng quy?n s? h?u ho?c s? d?ng nh? ?, k? c? nh? ? h?nh th?nh trong t??ng lai;<br> c) Thu nh?p t? chuy?n nh??ng quy?n thu? ?t, quy?n thu? m?t n??c;<br> d) C?c kho?n thu nh?p kh?c nh?n ??c t? chuy?n nh??ng b?t ?ng s?n d??i m?i h?nh th?c;<br> Thu nh?p ch?u thu? t?i kho?n n?y bao g?m c? kho?n thu nh?p t? vi?c ?y quy?n qu?n l? b?t ?ng s?n m? ng??i ??c ?y quy?n c? quy?n chuy?n nh??ng b?t ?ng s?n ho?c c? quy?n nh? ng??i s? h?u b?t ?ng s?n theo quy ?nh c?a ph?p lu?t.<br> 6. Thu nh?p t? tr?ng th??ng b?ng ti?n ho?c hi?n v?t, bao g?m:<br> a) Tr?ng th??ng x? s?;<br> b) Tr?ng th??ng khuy?n m?i d??i c?c h?nh th?c;<br> c) Tr?ng th??ng trong c?c h?nh th?c c? c??c, casino;<br> d) Tr?ng th??ng trong c?c tr? ch?i, cu?c thi c? th??ng v? c?c h?nh th?c tr?ng th??ng kh?c.<br> 7. Thu nh?p t? b?n quy?n, bao g?m<span class=GramE>:</span><br> a) Thu nh?p t? chuy?n giao, chuy?n quy?n s? d?ng c?c ?i t??ng c?a quy?n s? h?u tr? tu?: Quy?n t?c gi? v? quy?n li?n quan ?n quy?n t?c gi?; quy?n s? h?u c?ng nghi?p; quy?n ?i v?i gi?ng c?y tr?ng;<br> b) Thu nh?p t? chuy?n giao c?ng ngh?: B? quy?t k? thu?t, ki?n th?c k? thu?t, c?c gi?i ph?p h?p l? h?a s?n xu?t, ?i m?i c?ng ngh?.<br> 8. Thu nh?p t? nh??ng quy?n th??ng m?i <span class=GramE>theo</span> quy ?nh c?a Lu?t th??ng m?i.<br> 9. Thu nh?p t? th?a k? l? ch?ng kho?n, ph?n v?n trong c?c t? ch?c kinh t?, c? s? kinh doanh, b?t ?ng s?n v? t?i s?n kh?c ph?i ng k? s? h?u ho?c ng k? s? d?ng.<br> 10. Thu nh?p t? nh?n qu? t?ng l? ch?ng kho?n, ph?n v?n trong c?c t? ch?c kinh t?, c? s? kinh doanh, b?t ?ng s?n v? t?i s?n kh?c ph?i ng k? s? h?u ho?c ng k? s? d?ng.<br> </span><br> <span class=GramE><span style='color:red'>i?u 4.</span></span><span style='color:red'> <span class=GramE>Thu nh?p ??c mi?n thu?<br> 1.</span> Thu nh?p t? chuy?n nh??ng b?t ?ng s?n (bao g?m c? nh? ?, c?ng tr?nh x?y d?ng h?nh th?nh trong t??ng lai theo quy ?nh c?a ph?p lu?t v? kinh doanh b?t ?ng s?n) gi?a: V? v?i ch?ng; cha ?, m? ? v?i con ?; cha nu?i, m? nu?i v?i con nu?i; cha ch?ng, m? ch?ng v?i con d?u; cha v?, m? v? v?i con r?; ?ng n?i, b? n?i v?i ch?u n?i; ?ng ngo?i, b? ngo?i v?i ch?u ngo?i; anh, ch? em ru?t v?i nhau.<br> 2. Thu nh?p t? chuy?n nh??ng nh? ?, quy?n s? d?ng ?t ? v? t?i s?n g?n li?n v?i ?t ? c?a c? nh?n trong tr??ng h?p ng??i chuy?n nh??ng ch? c? duy nh?t m?t nh? ?, quy?n s? d?ng ?t ? t?i Vi?t Nam.<br> C? nh?n chuy?n nh??ng c? duy nh?t m?t nh? ?, quy?n s? d?ng ?t ? t?i Vi?t Nam theo quy ?nh t?i Kho?n n?y ph?i ?p ?ng c?c i?u ki?n sau:<br> a) T?i th?i i?m chuy?n nh??ng, c? nh?n ch? c? quy?n s? h?u, quy?n s? d?ng m?t nh? ? ho?c m?t th?a ?t ? (bao g?m c? tr??ng h?p c? nh? ? ho?c c?ng tr?nh x?y d?ng g?n li?n v?i th?a ?t ?);<br> b) Th?i gian c? nh?n c? quy?n s? h?u, quy?n s? d?ng nh? ?, ?t ? t?nh ?n th?i i?m chuy?n nh??ng t?i thi?u l? 183 ng?y;<br> c) Nh? ?, quy?n s? d?ng ?t ? ??c chuy?n nh??ng to?n b?;<br> Vi?c x?c ?nh quy?n s? h?u, quy?n s? d?ng nh? ?, ?t ? cn c? v?o gi?y ch?ng nh?n quy?n s? h?u, quy?n s? d?ng nh? ?, ?t ?. C? nh?n c? nh? ?, ?t ? chuy?n nh??ng c? tr?ch nhi?m k? khai v? t? ch?u tr?ch nhi?m tr??c ph?p lu?t v? t?nh ch?nh x?c c?a vi?c k? khai. Tr??ng h?p c? quan c? th?m quy?n ph?t hi?n k? khai sai th? kh?ng ??c mi?n thu? v? b? x? l? <span class=GramE>theo</span> quy ?nh c?a ph?p lu?t.<br> 3. Thu nh?p t? gi? tr? quy?n s? d?ng ?t c?a c? nh?n ??c Nh? n??c giao ?t kh?ng ph?i tr? ti?n ho?c ??c gi?m ti?n s? d?ng ?t <span class=GramE>theo</span> quy ?nh c?a ph?p lu?t.<br> 4. Thu nh?p t? nh?n th?a k?, qu? t?ng l? b?t ?ng s?n (bao g?m c? nh? ?, c?ng tr?nh x?y d?ng h?nh th?nh trong t??ng lai theo quy ?nh c?a ph?p lu?t v? kinh doanh b?t ?ng s?n) gi?a: V? v?i ch?ng; cha ?, m? ? v?i con ?; cha nu?i, m? nu?i v?i con nu?i; cha ch?ng, m? ch?ng v?i con d?u; cha v?, m? v? v?i con r?; ?ng n?i, b? n?i v?i ch?u n?i; ?ng ngo?i, b? ngo?i v?i ch?u ngo?i; anh, ch? em ru?t v?i nhau.<br> 5. Thu nh?p c?a h? gia ?nh, c? nh?n tr?c ti?p tham gia v?o ho?t ?ng s?n xu?t n?ng nghi?p, l?m nghi?p, l?m mu?i, nu?i tr?ng, ?nh b?t th?y s?n ch?a qua ch? bi?n th?nh c?c s?n ph?m kh?c ho?c ch? qua s? ch? th?ng th??ng.<br> H? gia ?nh, c? nh?n tr?c ti?p tham gia v?o ho?t ?ng s?n xu?t quy ?nh t?i Kho?n n?y ph?i th?a m?n c?c i?u ki?n<span class=GramE>:</span><br> a) C? quy?n s? d?ng ?t, s? d?ng m?t n??c h?p ph?p ? s?n xu?t v? tr?c ti?p tham gia lao ?ng s?n xu?t n?ng nghi?p, l?m nghi?p, l?m mu?i, nu?i tr?ng th?y s?n. ?i v?i ?nh b?t th?y s?n th? ph?i c? quy?n s? h?u ho?c quy?n s? d?ng t?u, thuy?n, ph??ng ti?n ?nh b?t v? tr?c ti?p tham gia ?nh b?t th?y s?n<span class=GramE>;</span><br> b) Th?c t? c? tr? t?i ?a ph??ng n?i di?n ra ho?t ?ng s?n xu?t n?ng nghi?p, l?m nghi?p, l?m mu?i, nu?i tr?ng th?y s?n theo quy ?nh c?a ph?p lu?t v? c? tr?.<br> 6. Thu nh?p t? chuy?n ?i ?t n?ng nghi?p c?a h? gia ?nh, c? nh?n ??c Nh? n??c giao ? s?n xu?t.<br> 7. Thu nh?p t? l?i ti?n g?i t?i ng?n h?ng, t? ch?c t?n d?ng, <span class=GramE>thu</span> nh?p t? l?i h?p ?ng b?o hi?m nh?n th?.<br> 8. Thu nh?p t? ki?u h?i.<br> 9. Ph?n ti?n l??ng, ti?n c?ng l?m vi?c ban ?m, l?m th?m gi? ??c tr? cao h?n so v?i ti?n l??ng, ti?n c?ng l?m vi?c ban ng?y, l?m trong gi? <span class=GramE>theo</span> quy ?nh c?a ph?p lu?t.<br> 10. Ti?n l??ng h?u do Qu? b?o hi?m x? h?i chi tr? <span class=GramE>theo</span> quy ?nh c?a Lu?t b?o hi?m x? h?i, ti?n l??ng h?u nh?n ??c h?ng th?ng t? Qu? h?u tr? t? nguy?n. C? nh?n sinh s?ng, l?m vi?c t?i Vi?t Nam ??c mi?n thu? ?i v?i ti?n l??ng h?u do n??c ngo?i tr?.<br> 11. Thu nh?p t? h?c b?ng, bao g?m<span class=GramE>:</span><br> a) H?c b?ng nh?n ??c t? ng?n s?ch nh? n??c;<br> b) H?c b?ng nh?n ??c t? t? ch?c trong n??c v? ngo?i n??c (bao g?m c? kho?n ti?n sinh ho?t ph?) theo ch??ng tr?nh h? tr? khuy?n h?c c?a t? ch?c ?.<br> 12. Ti?n b?i th??ng b?o hi?m nh?n th?, phi nh?n th?, b?o hi?m s?c kh?e, ti?n b?i th??ng <span class=GramE>tai</span> n?n lao ?ng, c?c kho?n b?i th??ng nh? n??c v? c?c kho?n b?i th??ng kh?c theo quy ?nh c?a ph?p lu?t.<br> 13. Thu nh?p nh?n ??c t? c?c qu? t? thi?n ??c c? quan nh? n??c c? th?m quy?n cho ph?p th?nh l?p ho?c c?ng nh?n, ho?t ?ng v? m?c ?ch t? thi?n, nh?n ?o, kh?ng nh?m m?c ?ch <span class=GramE>thu</span> l?i nhu?n.<br> 14. Thu nh?p nh?n ??c t? ngu?n vi?n tr? n??c ngo?i v? m?c ?ch t? thi?n, nh?n ?o d??i h?nh th?c Ch?nh ph? v? phi Ch?nh ph? ??c c? quan nh? n??c c? th?m quy?n ph? duy?t.<br> B? T?i ch?nh quy ?nh th? t?c, h? s? x?c ?nh c?c kho?n <span class=GramE>thu</span> nh?p ??c mi?n thu? quy ?nh t?i i?u n?y.<br> </span><br> <span class=GramE><span style='color:red'>i?u 5.</span></span><span style='color:red'> <span class=GramE>Gi?m thu?<br> 1.</span> Ng??i n?p thu? g?p kh? khn do thi?n <span class=GramE>tai</span>, h?a ho?n, tai n?n, b?nh hi?m ngh?o ?nh h??ng ?n kh? nng n?p thu? th? ??c x?t gi?m thu? t??ng ?ng v?i m?c ? thi?t h?i nh?ng kh?ng v??t qu? s? thu? ph?i n?p.<br> 2. B? T?i ch?nh quy ?nh th? t?c, h? s? v? vi?c x?t gi?m thu? <span class=GramE>thu</span> nh?p c? nh?n quy ?nh t?i i?u </span>n?y.<o:p></o:p></span></p> <p class=MsoNormal align=center style='text-align:center'><span class=GramE><b><span style='mso-fareast-font-family:"Times New Roman"'>Ch??ng 2.</span></b></span><span style='mso-fareast-font-family:"Times New Roman"'><br> <b>CN C? T?NH THU? ?I V?I M?T S? LO?I THU NH?P C?A C? NH?N C? TR?</b><br> <br> <b>M?C 1. THU NH?P T? KINH DOANH V? THU NH?P T? TI?N L??NG, TI?N C?NG</b><o:p></o:p></span></p> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><br> <span class=GramE><span style='color:red'>i?u 6.</span></span><span style='color:red'> Thu nh?p t?nh thu? ?i v?i <span class=GramE>thu</span> nh?p t? kinh doanh, thu nh?p t? ti?n l??ng, ti?n c?ng<br> 1. Thu nh?p t?nh thu? ?i v?i thu nh?p t? kinh doanh, thu nh?p t? ti?n l??ng, ti?n c?ng ??c x?c ?nh b?ng thu nh?p ch?u thu? t? kinh doanh, t? ti?n l??ng, ti?n c?ng quy ?nh t?i i?u 7 v? i?u 11 Ngh? ?nh n?y tr? (-) c?c kho?n d??i ?y:<br> a) C?c kho?n ?ng b?o hi?m x? h?i, b?o hi?m y t?, b?o hi?m th?t nghi?p, b?o hi?m tr?ch nhi?m ngh? nghi?p ?i v?i m?t s? ng?nh, ngh? ph?i tham gia b?o hi?m b?t bu?c, Qu? h?u tr? t? nguy?n.<br> M?c ?ng v?o Qu? h?u tr? t? nguy?n ??c tr? ra kh?i thu nh?p t?nh thu? quy ?nh t?i Kho?n n?y t?i a kh?ng qu? m?t tri?u ?ng/th?ng (12 tri?u ?ng/nm) theo h??ng d?n c?a B? T?i ch?nh</span>;<br> <span style='color:red'>Tr??ng h?p c? nh?n c? tr? t?i Vi?t Nam nh?ng l?m vi?c t?i n??c ngo?i c? thu nh?p t? kinh doanh, t? ti?n l??ng, ti?n c?ng ? n??c ngo?i ? tham gia ?ng c?c kho?n b?o hi?m b?t bu?c theo quy ?nh c?a qu?c gia n?i c? nh?n ?ng c?c lo?i b?o hi?m n?y nh? b?o hi?m x? h?i, b?o hi?m y t?, b?o hi?m th?t nghi?p, b?o hi?m tr?ch nhi?m ngh? nghi?p ?i v?i m?t s? ng?nh, ngh? ph?i tham gia b?o hi?m b?t bu?c th? ??c tr? c?c kho?n ph? b?o hi?m ? v?o thu nh?p ch?u thu? khi x?c ?nh thu nh?p t?nh thu? t? kinh doanh, t? ti?n l??ng, ti?n c?ng.<br> b) C?c kho?n gi?m tr? gia c?nh quy ?nh t?i i?u 12 Ngh? ?nh n?y;<br> c) C?c kho?n ?ng g?p v?o Qu? t? thi?n, Qu? nh?n ?o, Qu? khuy?n h?c quy ?nh t?i i?u 13 Ngh? ?nh n?y.<br> 2. Thu nh?p t?nh thu? ?i v?i c? nh?n v?a c? thu nh?p ch?u thu? t? kinh doanh, v?a c? thu nh?p ch?u thu? t? ti?n l??ng, ti?n c?ng l? t?ng thu nh?p ch?u thu? t? kinh doanh c?ng (+) thu nh?p ch?u thu? t? ti?n l??ng, ti?n c?ng tr? (-) c?c kho?n quy ?nh t?i i?m a, b v? c Kho?n 1 i?u n?y.<br> </span><br> <span class=GramE><span style='color:red'>i?u 7.</span></span><span style='color:red'> Thu nh?p ch?u thu? t? kinh doanh<br> Thu nh?p ch?u thu? t? kinh doanh ??c x?c ?nh b?ng doanh <span class=GramE>thu</span> t?nh thu nh?p ch?u thu? quy ?nh t?i i?u 8 Ngh? ?nh n?y tr? (-) c?c kho?n chi ph? h?p l? quy ?nh t?i i?u 9 Ngh? ?nh n?y.<br> </span><br> <span class=GramE><span style='color:red'>i?u 8.</span></span><span style='color:red'> Doanh <span class=GramE>thu</span> t?nh thu nh?p ch?u thu? t? kinh doanh<br> 1. Doanh <span class=GramE>thu</span> t?nh thu nh?p ch?u thu? t? kinh doanh l? to?n b? ti?n b?n h?ng, ti?n gia c?ng, ti?n hoa h?ng, ti?n cung ?ng h?ng h?a, d?ch v? ph?t sinh trong k? t?nh thu?.<br> Th?i i?m x?c ?nh doanh <span class=GramE>thu</span> l? th?i i?m chuy?n giao quy?n s? h?u h?ng h?a, ho?n th?nh cung ?ng d?ch v? ho?c th?i i?m l?p h?a ?n b?n h?ng, cung ?ng d?ch v? kh?ng ph?n bi?t ? thu ??c ti?n hay ch?a thu ??c ti?n.<br> 2. Doanh thu t?nh thu nh?p ch?u thu? trong m?t s? tr??ng h?p ??c quy ?nh c? th? nh? sau:<br> a) Doanh thu ?i v?i h?ng h?a b?n theo ph??ng th?c tr? g?p ??c x?c ?nh theo gi? b?n h?nh h?a tr? ti?n m?t l?n kh?ng bao g?m ti?n l?i tr? ch?m;<br> b) Doanh thu ?i v?i h?ng h?a, d?ch v? d?ng ? trao ?i, bi?u t?ng ??c x?c ?nh theo gi? b?n c?a s?n ph?m, h?ng h?a, d?ch v? c?ng lo?i ho?c t??ng ??ng t?i th?i i?m trao ?i, bi?u t?ng;<br> c) Doanh thu ?i v?i ho?t ?ng gia c?ng h?ng h?a l? ti?n thu t? ho?t ?ng gia c?ng bao g?m c? ti?n c?ng, nhi?n li?u, ?ng l?c, v?t li?u ph? v? chi ph? kh?c ph?c v? cho vi?c gia c?ng h?ng h?a;<br> d) Doanh thu ?i v?i ho?t ?ng cho thu? t?i s?n l? s? ti?n b?n thu? tr? t?ng k? theo h?p ?ng thu?. Tr??ng h?p b?n thu? tr? ti?n thu? tr??c cho nhi?u nm th? doanh thu ? t?nh thu nh?p ch?u thu? ??c ph?n b? cho s? nm tr? ti?n tr??c ho?c x?c ?nh theo doanh thu tr? ti?n m?t l?n<span class=GramE>;</span><br> ) Doanh thu t?nh thu nh?p ch?u thu? ?i v?i c?c tr??ng h?p kh?c do B? T?i ch?nh quy ?nh.<br> <br> <span class=GramE>i?u 9.</span> Chi ph? h?p l? li?n quan ?n vi?c t?o ra <span class=GramE>thu</span> nh?p ch?u thu? t? kinh doanh<br> 1. Chi ph? h?p l? quy ?nh t?i i?u n?y ph?i l? c?c kho?n chi th?c t? ph?t sinh li?n quan ?n ho?t ?ng s?n xu?t, kinh doanh c?a c? nh?n, c? ? h?a ?n, ch?ng t? <span class=GramE>theo</span> quy ?nh c?a ph?p lu?t.<br> 2. C?c kho?n chi ph? h?p l? ??c tr?, bao g?m<span class=GramE>:</span><br> a) Ti?n l??ng, ti?n c?ng, ph? c?p, c?c kho?n th? lao v? chi ph? kh?c tr? cho ng??i lao ?ng;<br> Kh?ng t?nh v?o chi ph? h?p l? ??c tr? kho?n ti?n l??ng, ti?n c?ng c?a c? nh?n l? ch? h? kinh doanh.<br> b) Chi ph? nguy?n li?u, v?t li?u, nhi?n li?u, nng l??ng, h?ng h?a th?c t? s? d?ng v?o s?n xu?t kinh doanh h?ng h?a, d?ch v? li?n quan ?n vi?c t?o ra doanh thu, thu nh?p ch?u thu? trong k? ??c t?nh theo m?c ti?u hao h?p l?, gi? th?c t? xu?t kho do h? gia ?nh, c? nh?n kinh doanh t? x?c ?nh v? ch?u tr?ch nhi?m tr??c ph?p lu?t;<br> c) Chi ph? kh?u hao, duy tu, b?o d??ng t?i s?n c? ?nh s? d?ng cho ho?t ?ng s?n xu?t, kinh doanh h?ng h?a, d?ch v?. M?c tr?ch kh?u hao t?i s?n c? ?nh ??c x?c ?nh cn c? v?o gi? tr? t?i s?n c? ?nh v? th?i gian tr?ch kh?u hao <span class=GramE>theo</span> quy ?nh c?a B? T?i ch?nh.<br> d) Chi ph? tr? l?i c?c kho?n ti?n vay v?n s?n xu?t kinh doanh li?n quan tr?c ti?p ?n vi?c t?o ra doanh thu v? thu nh?p ch?u thu?;<br> ) Chi ph? qu?n l?;<br> e) C?c kho?n thu?, ph? v? l? ph?, ti?n thu? ?t ph?i n?p li?n quan ?n ho?t ?ng s?n xu?t, kinh doanh, d?ch v? theo quy ?nh c?a ph?p lu?t tr? thu? thu nh?p c? nh?n v? c?c kho?n thu?, ph?, l? ph? v? thu kh?c kh?ng ??c t?nh v?o chi ph? theo quy ?nh c?a ph?p lu?t li?n quan;<br> g) C?c kho?n chi ph? kh?c li?n quan ?n vi?c t?o ra thu nh?p.<br> B? T?i ch?nh quy ?nh c? th? c?c chi ph? h?p l? kh?c ??c tr? khi t?nh <span class=GramE>thu</span> nh?p ch?u thu?.<br> <br> <span class=GramE>i?u 10.</span> Thu nh?p ch?u thu?, <span class=GramE>thu</span> nh?p t?nh thu? c?a c? nh?n kinh doanh ch?a th?c hi?n ?ng ph?p lu?t v? k? to?n, h?a ?n, ch?ng t?<br> 1. C? nh?n kinh doanh ch?a th?c hi?n ?ng quy ?nh c?a ph?p lu?t v? k? to?n, h?a ?n, ch?ng t?, kh?ng x?c ?nh ??c doanh thu, chi ph? v? thu nh?p ch?u thu? th? c? quan thu? c? th?m quy?n ?n ?nh doanh thu, t? l? thu nh?p ch?u thu? ? x?c ?nh thu nh?p ch?u thu? ph? h?p v?i t?ng ng?nh, ngh? s?n xu?t, kinh doanh.<br> 2. C? nh?n kinh doanh ch? h?ch to?n ??c doanh <span class=GramE>thu</span>, kh?ng h?ch to?n ??c chi ph? th? doanh thu t?nh thu nh?p ch?u thu? ??c x?c ?nh theo quy ?nh t?i i?u 8 Ngh? ?nh n?y. Thu nh?p ch?u thu? ??c x?c ?nh <span class=GramE>theo</span> m?c ?n ?nh c?a c? quan thu?.<br> 3. B? T?i ch?nh quy ?nh c? th? v? vi?c ?n ?nh doanh <span class=GramE>thu</span> v? m?c ?n ?nh thu nh?p ch?u thu? tr?n doanh thu.</span><br> <br> <span class=GramE><span style='color:red'>i?u 11.</span></span><span style='color:red'> <span class=GramE>Thu nh?p ch?u thu? t? ti?n l??ng, ti?n c?ng<br> 1.</span> Thu nh?p ch?u thu? t? ti?n l??ng, ti?n c?ng ??c x?c ?nh <span class=GramE>theo</span> quy ?nh t?i Kho?n 2 i?u 3 Ngh? ?nh n?y.<br> 2. Th?i i?m x?c ?nh <span class=GramE>thu</span> nh?p ch?u thu? t? ti?n l??ng, ti?n c?ng l? th?i i?m ng??i s? d?ng lao ?ng tr? ti?n l??ng, ti?n c?ng cho ng??i n?p thu? ho?c th?i i?m ng??i n?p thu? nh?n ??c thu nh?p.<br> </span><br> <span class=GramE>i?u 12.</span> Gi?m tr? gia c?nh<br> <span style='color:red'>C? nh?n c? tr? c? thu nh?p ti?n l??ng, ti?n c?ng, thu nh?p t? kinh doanh ??c gi?m tr? gia c?nh v?o thu nh?p ch?u thu? tr??c khi t?nh thu? nh? sau:<br> 1. M?c gi?m tr? gia c?nh:<br> a) M?c gi?m tr? ?i v?i ng??i n?p thu? l? 9 tri?u ?ng/th?ng (108 tri?u ?ng/nm);<br> b) M?c gi?m tr? cho m?i ng??i ph? thu?c m? ng??i n?p thu? c? ngh)a v? nu?i d??ng l? 3,6 tri?u ?ng/th?ng k? t? th?ng ph?t sinh ngh)a v? nu?i d??ng.<br> Tr??ng h?p ?y ban Th??ng v? Qu?c h?i i?u ch?nh m?c gi?m tr? gia c?nh theo quy ?nh t?i Kho?n 4 i?u 1 Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t thu? thu nh?p c? nh?n th? th?c hi?n theo m?c do ?y ban Th??ng v? Qu?c h?i quy ?nh ? ?p d?ng cho k? t?nh thu? ti?p theo.<br> 2. M?i ng??i ph? thu?c ch? ??c t?nh gi?m tr? m?t l?n v?o m?t ng??i n?p thu? trong nm t?nh thu?. Tr??ng h?p nhi?u ng??i n?p thu? c? <span class=GramE>chung</span> ng??i ph? thu?c ph?i nu?i d??ng th? ph?i t? th?a thu?n ? ng k? gi?m tr? gia c?nh v?o m?t ng??i n?p thu?.<br> 3. ?i t??ng v? cn c? x?c ?nh ng??i ph? thu?c m? ng??i n?p thu? c? ngh)a v? nu?i d??ng quy ?nh t?i Kho?n 1 i?u n?y nh? sau:<br> a) Con (bao g?m con ?, con nu?i h?p ph?p, con ri?ng c?a v?, con ri?ng c?a ch?ng) d??i 18 tu?i;<br> b) Con (bao g?m con ?, con nu?i h?p ph?p, con ri?ng c?a v?, con ri?ng c?a ch?ng) t? 18 tu?i tr? l?n b? khuy?t t?t kh?ng c? kh? nng lao ?ng;<br> c) Con (bao g?m con ?, con nu?i h?p ph?p, con ri?ng c?a v?, con ri?ng c?a ch?ng) ang h?c ?i h?c, cao ?ng, trung h?c chuy?n nghi?p, d?y ngh?, k? c? con t? 18 tu?i tr? l?n ang h?c b?c h?c ph? th?ng m? kh?ng c? thu nh?p ho?c c? thu nh?p kh?ng v??t qu? m?c thu nh?p quy ?nh t?i Kho?n 4 i?u n?y;<br> d) Ng??i ngo?i ? tu?i lao ?ng, ng??i trong ? tu?i lao ?ng theo quy ?nh c?a ph?p lu?t nh?ng b? khuy?t t?t kh?ng c? kh? nng lao ?ng m? kh?ng c? thu nh?p ho?c c? thu nh?p nh?ng kh?ng v??t qu? m?c thu nh?p quy ?nh t?i Kho?n 4 i?u n?y, bao g?m:<br> - V? ho?c ch?ng c?a ng??i n?p thu?;<br> - Cha ?, m? ?, cha d??ng, m? k?, cha m? nu?i h?p ph?p, cha v?, m? v? (ho?c cha ch?ng, m? ch?ng) c?a ng??i n?p thu?;<br> - C? nh?n kh?c kh?ng n?i n??ng t?a m? ng??i n?p thu? ph?i tr?c ti?p nu?i d??ng.<br> 4. M?c <span class=GramE>thu</span> nh?p l?m cn c? x?c ?nh ng??i ph? thu?c ??c ?p d?ng gi?m tr? l? m?c thu nh?p b?nh qu?n th?ng trong nm t? t?t c? c?c ngu?n thu nh?p kh?ng v??t qu? 1.000.000 ?ng.<br> 5. Ng??i n?p thu? t? k? khai s? l??ng ng??i ph? thu?c k?m <span class=GramE>theo</span> gi?y t? h?p ph?p v? t? ch?u tr?ch nhi?m tr??c ph?p lu?t v? t?nh ch?nh x?c c?a vi?c k? khai.<br> <span class=GramE>6. B? T?i ch?nh quy ?nh th? t?c, h? s? k? khai ng??i ph? thu?c ??c gi?m tr? gia c?nh quy ?nh t?i i?u n?y.</span><br> </span><br> <span class=GramE>i?u 13.</span> <span class=GramE>Gi?m tr? ?i v?i c?c kho?n ?ng g?p t? thi?n, nh?n ?o<br> <span style='color:red'>1.</span></span><span style='color:red'> C? nh?n c? tr? c? thu nh?p t? kinh doanh, thu nh?p t? ti?n l??ng, ti?n c?ng ??c gi?m tr? c?c kho?n ?ng g?p t? thi?n, nh?n ?o v?o thu nh?p ch?u thu?, bao g?m<span class=GramE>:</span><br> a) Kho?n ?ng g?p v?o c?c t? ch?c, c? s? chm s?c, nu?i d??ng tr? em c? ho?n c?nh ?c bi?t kh? khn, ng??i t?n t?t, ng??i gi? kh?ng n?i n??ng l?a;<br> b) Kho?n ?ng g?p v?o c?c Qu? t? thi?n, Qu? nh?n ?o, Qu? khuy?n h?c.<br> 2. T? ch?c, c? s? v? c?c qu? quy ?nh t?i c?c i?m a, b Kho?n 1 i?u n?y ph?i ??c c? quan nh? n??c c? th?m quy?n cho ph?p th?nh l?p ho?c c?ng nh?n, ho?t ?ng v? m?c ?ch t? thi?n, nh?n ?o, khuy?n h?c, kh?ng nh?m m?c ?ch kinh doanh.<br> 3. Kho?n ?ng g?p t? thi?n, nh?n ?o ph?t sinh v?o nm n?o th? ??c t?nh gi?m tr? v?o <span class=GramE>thu</span> nh?p ch?u thu? c?a nm ?, kh?ng ??c chuy?n tr? v?o thu nh?p ch?u thu? c?a nm t?nh thu? ti?p theo.<br> </span><br> <span class=GramE><span style='color:red'>i?u 14.</span></span><span style='color:red'> <span class=GramE>Bi?u thu? liy ti?n t?ng ph?n<br> 1.</span> Bi?u thu? liy ti?n t?ng ph?n ?p d?ng ?i v?i <span class=GramE>thu</span> nh?p t?nh thu? t? kinh doanh, thu nh?p t? ti?n l??ng, ti?n c?ng.<br> 2. Bi?u thu? liy ti?n t?ng ph?n ??c quy ?nh nh? sau:<o:p></o:p></span></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='border-collapse:collapse;mso-yfti-tbllook:1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width=55 style='width:41.25pt;border:solid windowtext 1.0pt;padding:0in 0in 0in 0in'> <p align=center style='margin-top:6.0pt;text-align:center'><b><span style='color:red'>B?c thu?</span></b><span style='color:red'><o:p></o:p></span></p> </td> <td width=222 style='width:166.6pt;border:solid windowtext 1.0pt;border-left: none;padding:0in 0in 0in 0in;border-color:-moz-use-text-color;-moz-border-top-colors: none; -moz-border-right-colors: none;-moz-border-bottom-colors: none;-moz-border-left-colors: none; border-image: none'> <p align=center style='margin-top:6.0pt;text-align:center'><b><span style='color:red'>Ph?n thu nh?p t?nh thu?/nm (tri?u ?ng)</span></b><span style='color:red'><o:p></o:p></span></p> </td> <td width=228 style='width:170.75pt;border:solid windowtext 1.0pt;border-left: none;padding:0in 0in 0in 0in;border-color:-moz-use-text-color;-moz-border-top-colors: none; -moz-border-right-colors: none;-moz-border-bottom-colors: none;-moz-border-left-colors: none; border-image: none'> <p align=center style='margin-top:6.0pt;text-align:center'><b><span style='color:red'>Ph?n thu nh?p t?nh thu?/th?ng (tri?u ?ng)</span></b><span style='color:red'><o:p></o:p></span></p> </td> <td width=90 style='width:67.2pt;border:solid windowtext 1.0pt;border-left: none;padding:0in 0in 0in 0in;border-color:-moz-use-text-color;-moz-border-top-colors: none; -moz-border-right-colors: none;-moz-border-bottom-colors: none;-moz-border-left-colors: none; border-image: none'> <p align=center style='margin-top:6.0pt;text-align:center'><b><span style='color:red'>Thu? su?t (%)</span></b><span style='color:red'><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=55 style='width:41.25pt;border:solid windowtext 1.0pt;border-top: none;padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext; -moz-border-top-colors: none;-moz-border-right-colors: none;-moz-border-bottom-colors: none; -moz-border-left-colors: none;border-image: none'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>1<o:p></o:p></span></p> </td> <td width=222 valign=top style='width:166.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>?n 60<o:p></o:p></span></p> </td> <td width=228 valign=top style='width:170.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>?n 5<o:p></o:p></span></p> </td> <td width=90 style='width:67.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 0in 0in 0in; border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>5<o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td width=55 style='width:41.25pt;border:solid windowtext 1.0pt;border-top: none;padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext; -moz-border-top-colors: none;-moz-border-right-colors: none;-moz-border-bottom-colors: none; -moz-border-left-colors: none;border-image: none'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>2<o:p></o:p></span></p> </td> <td width=222 valign=top style='width:166.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>Tr?n 60 ?n 120<o:p></o:p></span></p> </td> <td width=228 valign=top style='width:170.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>Tr?n 5 ?n 10<o:p></o:p></span></p> </td> <td width=90 style='width:67.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 0in 0in 0in; border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>10<o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:3'> <td width=55 style='width:41.25pt;border:solid windowtext 1.0pt;border-top: none;padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext; -moz-border-top-colors: none;-moz-border-right-colors: none;-moz-border-bottom-colors: none; -moz-border-left-colors: none;border-image: none'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>3<o:p></o:p></span></p> </td> <td width=222 valign=top style='width:166.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>Tr?n 120 ?n 216<o:p></o:p></span></p> </td> <td width=228 valign=top style='width:170.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>Tr?n 10 ?n 18<o:p></o:p></span></p> </td> <td width=90 style='width:67.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 0in 0in 0in; border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>15<o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:4'> <td width=55 style='width:41.25pt;border:solid windowtext 1.0pt;border-top: none;padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext; -moz-border-top-colors: none;-moz-border-right-colors: none;-moz-border-bottom-colors: none; -moz-border-left-colors: none;border-image: none'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>4<o:p></o:p></span></p> </td> <td width=222 valign=top style='width:166.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>Tr?n 216 ?n 384<o:p></o:p></span></p> </td> <td width=228 valign=top style='width:170.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>Tr?n 18 ?n 32<o:p></o:p></span></p> </td> <td width=90 style='width:67.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 0in 0in 0in; border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>20<o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:5'> <td width=55 style='width:41.25pt;border:solid windowtext 1.0pt;border-top: none;padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext; -moz-border-top-colors: none;-moz-border-right-colors: none;-moz-border-bottom-colors: none; -moz-border-left-colors: none;border-image: none'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>5<o:p></o:p></span></p> </td> <td width=222 valign=top style='width:166.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>Tr?n 384 ?n 624<o:p></o:p></span></p> </td> <td width=228 valign=top style='width:170.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>Tr?n 32 ?n 52<o:p></o:p></span></p> </td> <td width=90 style='width:67.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 0in 0in 0in; border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>25<o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:6'> <td width=55 style='width:41.25pt;border:solid windowtext 1.0pt;border-top: none;padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext; -moz-border-top-colors: none;-moz-border-right-colors: none;-moz-border-bottom-colors: none; -moz-border-left-colors: none;border-image: none'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>6<o:p></o:p></span></p> </td> <td width=222 valign=top style='width:166.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>Tr?n 624 ?n 960<o:p></o:p></span></p> </td> <td width=228 valign=top style='width:170.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>Tr?n 52 ?n 80<o:p></o:p></span></p> </td> <td width=90 style='width:67.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 0in 0in 0in; border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>30<o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:7;mso-yfti-lastrow:yes'> <td width=55 style='width:41.25pt;border:solid windowtext 1.0pt;border-top: none;padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext; -moz-border-top-colors: none;-moz-border-right-colors: none;-moz-border-bottom-colors: none; -moz-border-left-colors: none;border-image: none'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>7<o:p></o:p></span></p> </td> <td width=222 valign=top style='width:166.6pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>Tr?n 960<o:p></o:p></span></p> </td> <td width=228 valign=top style='width:170.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 0in 0in 0in;border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p style='margin-top:6.0pt'><span style='color:red'>Tr?n 80<o:p></o:p></span></p> </td> <td width=90 style='width:67.2pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 0in 0in 0in; border-color:-moz-use-text-color windowtext windowtext -moz-use-text-color'> <p align=center style='margin-top:6.0pt;text-align:center'><span style='color:red'>35<o:p></o:p></span></p> </td> </tr> </table> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p class=MsoNormal align=center style='text-align:center'><span class=GramE><b><span style='mso-fareast-font-family:"Times New Roman"'>M?C 2.</span></b></span><b><span style='mso-fareast-font-family:"Times New Roman"'> THU NH?P T? CHUY?N NH??NG V?N</span></b><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> <p class=MsoNormal style='margin-bottom:12.0pt'><span style='mso-fareast-font-family: "Times New Roman"'><br> <span class=GramE><span style='color:red'>i?u 15.</span></span><span style='color:red'> <span class=GramE>Thu nh?p t?nh thu? t? chuy?n nh??ng ph?n v?n g?p<br> 1.</span> Thu nh?p t?nh thu? t? chuy?n nh??ng ph?n v?n g?p ??c x?c ?nh b?ng gi? chuy?n nh??ng tr? (-) gi? mua c?a ph?n v?n chuy?n nh??ng v? c?c chi ph? h?p l? li?n quan ?n vi?c t?o ra <span class=GramE>thu</span> nh?p t? chuy?n nh??ng v?n.<br> 2. Gi? chuy?n nh??ng l? s? ti?n m? c? nh?n nh?n ??c <span class=GramE>theo</span> h?p ?ng chuy?n nh??ng v?n.<br> 3. Gi? mua c?a ph?n v?n chuy?n nh??ng l? tr? gi? ph?n v?n g?p t?i th?i i?m chuy?n nh??ng v?n ??c x?c ?nh b?ng t?ng tr? gi? ph?n v?n g?p ban ?u v? c?c l?n g?p ho?c mua b? sung.<br> 4. Chi ph? h?p l? li?n quan ?n vi?c t?o ra thu nh?p t? chuy?n nh??ng v?n l? c?c kho?n chi ph? th?c t? ph?t sinh c? ch?ng t?, h?a ?n h?p ph?p, bao g?m<span class=GramE>:</span><br> a) Chi ph? l?m c?c th? t?c ph?p l? c?n thi?t cho vi?c chuy?n nh??ng;<br> b) C?c kho?n ph? v? l? ph? ng??i chuy?n nh??ng n?p ng?n s?ch nh? n??c theo quy ?nh c?a ph?p lu?t;<br> c) C?c kho?n chi ph? kh?c.<br> <br> <span class=GramE>i?u 16.</span> <span class=GramE>Thu nh?p t?nh thu? t? chuy?n nh??ng ch?ng kho?n<br> 1.</span> <span class=GramE>Thu nh?p t?nh thu? t? chuy?n nh??ng ch?ng kho?n ??c x?c ?nh b?ng gi? b?n ch?ng kho?n tr? (-) gi? mua v? c?c chi ph? li?n quan ?n vi?c chuy?n nh??ng.</span><br> 2. Gi? b?n ch?ng kho?n ??c x?c ?nh nh? sau<span class=GramE>:</span><br> a) ?i v?i ch?ng kho?n giao d?ch t?i S? Giao d?ch ch?ng kho?n l? gi? chuy?n nh??ng th?c t? t?i S? Giao d?ch ch?ng kho?n;<br> b) ?i v?i ch?ng kho?n kh?ng thu?c tr??ng h?p quy ?nh t?i i?m a Kho?n n?y l? gi? th?c t? chuy?n nh??ng ghi tr?n h?p ?ng chuy?n nh??ng ho?c gi? theo s? s?ch k? to?n c?a ?n v? c? ch?ng kho?n chuy?n nh??ng t?i th?i i?m chuy?n nh??ng.<br> 3. Gi? mua ch?ng kho?n ??c x?c ?nh nh? sau<span class=GramE>:</span><br> a) ?i v?i ch?ng kho?n giao d?ch t?i S? Giao d?ch ch?ng kho?n l? gi? th?c mua t?i S? Giao d?ch ch?ng kho?n;<br> b) ?i v?i ch?ng kho?n kh?ng thu?c tr??ng h?p quy ?nh t?i i?m a Kho?n n?y l? gi? th?c t? mua ghi tr?n h?p ?ng nh?n chuy?n nh??ng ho?c gi? theo s? s?ch k? to?n c?a ?n v? c? ch?ng kho?n chuy?n nh??ng t?i th?i i?m mua.<br> 4. Chi ph? li?n quan ?n vi?c chuy?n nh??ng ch?ng kho?n l? c?c kho?n chi ph? th?c t? ph?t sinh c? ch?ng t?, h?a ?n h?p ph?p, bao g?m<span class=GramE>:</span><br> a) C?c lo?i ph? li?n quan ?n chuy?n nh??ng, nh?n chuy?n nh??ng ch?ng kho?n;<br> b) Chi ph? ?y th?c ch?ng kho?n;<br> c) C?c kho?n chi ph? kh?c.<br> <br> <span class=GramE>i?u 17.</span> <span class=GramE>Thu? su?t<br> 1.</span> Thu? su?t ?i v?i <span class=GramE>thu</span> nh?p t? chuy?n nh??ng v?n g?p l? 20% tr?n thu nh?p t?nh thu? c?a m?i l?n chuy?n nh??ng.<br> 2. Thu? su?t ?i v?i thu nh?p t? chuy?n nh??ng ch?ng kho?n l? 20% tr?n thu nh?p t?nh thu? c? nm ?p d?ng ?i v?i tr??ng h?p ?i t??ng n?p thu?, c? ch?ng t?, x?c ?nh ??c thu nh?p t?nh thu? quy ?nh t?i i?u 16 Ngh? ?nh n?y. ?i v?i c?c tr??ng h?p kh?c ngo?i tr??ng h?p tr?n, ?p d?ng thu? su?t 0<span class=GramE>,1</span>% tr?n gi? chuy?n nh??ng ch?ng kho?n t?ng l?n.<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='text-align:center'><span class=GramE><b><span style='mso-fareast-font-family:"Times New Roman";color:red'>M?C 3.</span></b></span><b><span style='mso-fareast-font-family:"Times New Roman";color:red'> THU NH?P T? CHUY?N NH??NG B?T ?NG S?N</span></b><span style='mso-fareast-font-family:"Times New Roman"; color:red'><o:p></o:p></span></p> <p class=MsoNormal style='margin-bottom:12.0pt'><span style='mso-fareast-font-family: "Times New Roman";color:red'><br> <span class=GramE>i?u 18.</span> <span class=GramE>Thu nh?p t?nh thu? t? chuy?n nh??ng quy?n s? d?ng ?t<br> 1.</span> <span class=GramE>Thu nh?p t?nh thu? ??c x?c ?nh b?ng gi? chuy?n nh??ng quy?n s? d?ng ?t tr? (-) gi? v?n v? c?c chi ph? h?p l? li?n quan.</span><br> 2. Gi? chuy?n nh??ng quy?n s? d?ng ?t ??c x?c ?nh nh? sau<span class=GramE>:</span><br> a) Gi? chuy?n nh??ng l? gi? th?c t? ghi tr?n h?p ?ng chuy?n nh??ng t?i th?i i?m chuy?n nh??ng;<br> b) Tr??ng h?p kh?ng x?c ?nh ??c gi? th?c t? ho?c gi? ghi tr?n h?p ?ng chuy?n nh??ng th?p h?n gi? ?t do ?y ban nh?n d?n c?p t?nh quy ?nh t?i th?i i?m chuy?n nh??ng th? gi? chuy?n nh??ng ??c x?c ?nh cn c? theo B?ng gi? ?t do ?y ban nh?n d?n c?p t?nh quy ?nh.<br> 3. Gi? v?n chuy?n nh??ng quy?n s? d?ng ?t trong m?t s? tr??ng h?p c? th? ??c x?c ?nh nh? sau:<br> a) ?i v?i ?t c? ngu?n g?c Nh? n??c giao c? thu ti?n s? d?ng ?t th? cn c? v?o ch?ng t? thu ti?n s? d?ng ?t;<br> b) ?i v?i ?t nh?n chuy?n nh??ng quy?n s? d?ng t? c?c t? ch?c, c? nh?n th? cn c? v?o gi? ghi tr?n h?p ?ng chuy?n nh??ng t?i th?i i?m nh?n chuy?n nh??ng quy?n s? d?ng ?t (khi mua);<br> c) ?i v?i tr??ng h?p ?u gi? quy?n s? d?ng ?t l? gi? tr?ng ?u gi?;<br> d) ?i v?i ?t c? ngu?n g?c kh?ng thu?c c?c tr??ng h?p n?u t?i i?m a, i?m b v? i?m c Kho?n n?y th? cn c? v?o h? s? th?c hi?n ngh)a v? t?i ch?nh v?i Nh? n??c khi ??c c?p Gi?y ch?ng nh?n quy?n s? d?ng ?t ? x?c ?nh gi? v?n.<br> 4. Chi ph? h?p l? li?n quan ?n vi?c chuy?n nh??ng quy?n s? d?ng ?t l? c?c kho?n chi ph? th?c t? ph?t sinh v? c? ch?ng t?, h?a ?n h?p ph?p, bao g?m<span class=GramE>:</span><br> a) C?c lo?i ph?, l? ph? theo quy ?nh c?a ph?p lu?t li?n quan ?n c?p quy?n s? d?ng ?t;<br> b) Chi ph? c?i t?o ?t, san l?p m?t b?ng (n?u c?);<br> c) C?c chi ph? kh?c li?n quan tr?c ti?p ?n vi?c chuy?n nh??ng quy?n s? d?ng ?t.<br> <br> <span class=GramE>i?u 19.</span> <span class=GramE>Thu nh?p t?nh thu? t? chuy?n nh??ng b?t ?ng s?n l? quy?n s? d?ng ?t g?n v?i c?ng tr?nh x?y d?ng tr?n ?t, k? c? c?ng tr?nh x?y d?ng h?nh th?nh trong t??ng lai<br> 1.</span> <span class=GramE>Thu nh?p t?nh thu? ??c x?c ?nh b?ng gi? chuy?n nh??ng tr? (-) gi? v?n v? c?c chi ph? h?p l? li?n quan.</span><br> 2. Gi? chuy?n nh??ng ??c x?c ?nh c? th? nh? sau:<br> a) Gi? chuy?n nh??ng l? gi? th?c t? ghi tr?n h?p ?ng chuy?n nh??ng t?i th?i i?m chuy?n nh??ng;<br> b) Tr??ng h?p, h?p ?ng kh?ng ghi gi? chuy?n nh??ng ho?c gi? chuy?n nh??ng ghi tr?n h?p ?ng th?p h?n gi? do ?y ban nh?n d?n c?p t?nh quy ?nh th? gi? chuy?n nh??ng ??c x?c ?nh nh? sau:<br> - Ph?n gi? tr? ?t chuy?n nh??ng ??c x?c ?nh cn c? theo B?ng gi? ?t do ?y ban nh?n d?n c?p t?nh quy ?nh t?i th?i i?m chuy?n nh??ng;<br> - Ph?n gi? tr? nh?, k?t c?u h? t?ng v? c?ng tr?nh ki?n tr?c g?n li?n v?i ?t ??c x?c ?nh cn c? theo gi? t?nh l? ph? tr??c b? nh? do ?y ban nh?n d?n c?p t?nh quy ?nh. Tr??ng h?p ?y ban nh?n d?n c?p t?nh kh?ng c? quy ?nh gi? t?nh l? ph? tr??c b? nh? th? cn c? v?o quy ?nh c?a B? X?y d?ng v? ph?n lo?i nh?, v? ti?u chu?n, ?nh m?c x?y d?ng c? b?n, v? gi? tr? c?n l?i th?c t? c?a c?ng tr?nh tr?n ?t.<br> ?i v?i c?ng tr?nh x?y d?ng h?nh th?nh trong t??ng lai th? ??c x?c ?nh cn c? v?o t? l? g?p v?n tr?n t?ng gi? tr? h?p ?ng nh?n (x) v?i gi? t?nh l? ph? tr??c b? c?ng tr?nh x?y d?ng do ?y ban nh?n d?n c?p t?nh quy ?nh. Tr??ng h?p ?y ban nh?n d?n c?p t?nh ch?a c? quy ?nh v? ?n gi? th? ?p d?ng theo su?t v?n ?u t? x?y d?ng c?ng tr?nh do B? X?y d?ng c?ng b?, ang ?p d?ng t?i th?i i?m chuy?n nh??ng.<br> 3. Gi? v?n ??c x?c ?nh cn c? v?o gi? ghi tr?n h?p ?ng chuy?n nh??ng t?i th?i i?m mua. ?i v?i c?c tr??ng h?p b?t ?ng s?n kh?ng c? ngu?n g?c t? nh?n chuy?n nh??ng th? cn c? v?o h? s? th?c hi?n ngh)a v? t?i ch?nh v?i Nh? n??c t?i th?i i?m ??c c?p Gi?y ch?ng nh?n quy?n s? h?u, quy?n s? d?ng b?t ?ng s?n.<br> 4. Chi ph? h?p l? li?n quan l? c?c kho?n chi ph? th?c t? ph?t sinh v? c? ch?ng t?, h?a ?n h?p ph?p, bao g?m:<br> a) C?c lo?i ph?, l? ph? theo quy ?nh c?a ph?p lu?t li?n quan ?n c?p quy?n s? d?ng ?t;<br> b) Chi ph? c?i t?o ?t, san l?p m?t b?ng;<br> c) Chi ph? s?a ch?a, c?i t?o c?ng tr?nh x?y d?ng tr?n ?t;<br> d) C?c chi ph? kh?c li?n quan tr?c ti?p ?n vi?c chuy?n nh??ng.<br> <br> <span class=GramE>i?u 20.</span> <span class=GramE>Thu nh?p t?nh thu? t? chuy?n nh??ng quy?n s? h?u, s? d?ng nh? ?<br> 1.</span> <span class=GramE>Thu nh?p t?nh thu? ??c x?c ?nh b?ng gi? b?n tr? (-) gi? mua v? c?c chi ph? h?p l? li?n quan.</span><br> 2. Gi? b?n l? gi? th?c t? chuy?n nh??ng, ??c x?c ?nh <span class=GramE>theo</span> gi? th? tr??ng v? ??c ghi tr?n h?p ?ng chuy?n nh??ng.<br> Tr??ng h?p gi? chuy?n nh??ng nh? ghi tr?n h?p ?ng chuy?n nh??ng th?p h?n gi? t?nh l? ph? tr??c b? nh? do ?y ban nh?n d?n c?p t?nh quy ?nh t?i th?i i?m chuy?n nh??ng ho?c tr?n h?p ?ng chuy?n nh??ng kh?ng ghi gi? chuy?n nh??ng th? gi? chuy?n nh??ng ??c x?c ?nh theo gi? t?nh l? ph? tr??c b? nh? do ?y ban nh?n d?n c?p t?nh quy ?nh. ?i v?i chuy?n nh??ng nh? ? h?nh th?nh trong t??ng lai th? gi? chuy?n nh??ng ??c x?c ?nh b?ng t? l? ? g?p v?n tr?n t?ng gi? tr? h?p ?ng nh?n (x) v?i gi? t?nh l? ph? tr??c b? nh? do ?y ban nh?n d?n c?p t?nh quy ?nh.<br> 3. Gi? mua ??c x?c ?nh cn c? v?o gi? ghi tr?n h?p ?ng m?a. ?i v?i nh? ? kh?ng c? ngu?n g?c t? nh?n chuy?n nh??ng, mua l?i th? cn c? v?o h? s? th?c hi?n ngh)a v? t?i ch?nh v?i Nh? n??c t?i th?i i?m ??c c?p Gi?y ch?ng nh?n quy?n s? h?u, quy?n s? d?ng nh? ?<span class=GramE>.</span><br> 4. Chi ph? li?n quan l? c?c kho?n chi ph? th?c t? ph?t sinh v? c? ch?ng t?, h?a ?n h?p ph?p, bao g?m<span class=GramE>:</span><br> a) C?c lo?i ph?, l? ph? theo quy ?nh c?a ph?p lu?t li?n quan ?n c?p quy?n s? h?u nh?;<br> b) Chi ph? s?a ch?a, c?i t?o, n?ng c?p nh?;<br> c) C?c chi ph? kh?c li?n quan tr?c ti?p ?n vi?c chuy?n nh??ng nh? ?.<br> <br> <span class=GramE>i?u 21.</span> <span class=GramE>Thu nh?p t?nh thu? t? chuy?n nh??ng quy?n thu? ?t, thu? m?t n??c<br> 1.</span> <span class=GramE>Thu nh?p t?nh thu? t? chuy?n nh??ng quy?n thu? ?t, thu? m?t n??c ??c x?c ?nh b?ng gi? cho thu? l?i tr? (-) gi? thu? v? c?c chi ph? li?n quan.</span><br> 2. Gi? cho thu? l?i ??c x?c ?nh cn c? v?o gi? th?c t? ghi tr?n h?p ?ng.<br> Tr??ng h?p ?n gi? cho thu? l?i tr?n h?p ?ng th?p h?n gi? do ?y ban nh?n d?n c?p t?nh quy ?nh t?i th?i i?m cho thu? l?i th? gi? cho thu? l?i ??c x?c ?nh cn c? theo b?ng gi? do ?y ban nh?n d?n c?p t?nh quy ?nh.<br> 3. Gi? thu? ??c x?c ?nh cn c? v?o h?p ?ng thu?.<br> 4. Chi ph? li?n quan l? c?c kho?n chi th?c t? ph?t sinh v? c? ch?ng t?, h?a ?n h?p ph?p, bao g?m<span class=GramE>:</span><br> a) C?c lo?i ph?, l? ph? theo quy ?nh li?n quan ?n quy?n thu? ?t, thu? m?t n??c;<br> b) C?c chi ph? c?i t?o ?t, m?t n??c;<br> c) C?c chi ph? kh?c li?n quan tr?c ti?p ?n cho thu? l?i.<br> <br> <span class=GramE>i?u 22.</span> <span class=GramE>Thu? su?t<br> 1.</span> Thu? su?t ?i v?i <span class=GramE>thu</span> nh?p t? chuy?n nh??ng b?t ?ng s?n l? 25% tr?n thu nh?p t?nh thu?.<br> 2. Tr??ng h?p ng??i n?p thu? kh?ng x?c ?nh ho?c kh?ng c? h? s? ? x?c ?nh gi? v?n v? ch?ng t? h?p ph?p x?c ?nh c?c chi ph? li?n quan l?m c? s? x?c ?nh <span class=GramE>thu</span> nh?p t?nh thu? th? ?p d?ng thu? su?t 2% tr?n gi? chuy?n nh??ng.<br> </span><span style='mso-fareast-font-family:"Times New Roman"'><br> <span class=GramE><span style='color:red'>M?C 4.</span></span><span style='color:red'> THU NH?P T? NH?N TH?A K?, QU? T?NG<br> <br> i?u 23. <span class=GramE>Thu nh?p t?nh thu? t? nh?n th?a k?, qu? t?ng<br> 1.</span> Thu nh?p t?nh thu? t? nh?n th?a k?, qu? t?ng l? ph?n gi? tr? t?i s?n th?a k?, qu? t?ng, bao g?m: B?t ?ng s?n, t?i s?n kh?c ph?i ng k? quy?n s? h?u, quy?n s? d?ng, k? c? ch?ng kho?n, ph?n v?n trong c?c t? ch?c kinh t?, c? s? kinh doanh v??t tr?n 10 tri?u ?ng m? ng??i n?p thu? nh?n ??c theo t?ng l?n ph?t sinh.<br> 2. Vi?c x?c ?nh thu nh?p t?nh thu? ?i v?i c?c lo?i t?i s?n nh?n th?a k?, qu? t?ng ph?i b?o ?m ph? h?p v?i gi? th? tr??ng t?i th?i i?m ph?t sinh thu nh?p, trong ?:<br> a) ?i v?i ch?ng kho?n l? t?i s?n nh?n th?a k?, nh?n qu? t?ng:<br> - Thu nh?p t?nh thu? ??c x?c ?nh cn c? theo gi? tham chi?u t?i S? Giao d?ch ch?ng kho?n t?i ng?y nh?n th?a k?, nh?n qu? t?ng ho?c ng?y g?n nh?t tr??c ?;<br> - ?i v?i ch?ng kho?n ch?a ??c giao d?ch t?i S? Giao d?ch ch?ng kho?n, thu nh?p t?nh thu? ??c x?c ?nh cn c? v?o gi? tr? ghi tr?n s? s?ch k? to?n c?a c?ng ty c? ch?ng kho?n t?i ng?y nh?n th?a k?, nh?n qu? t?ng ho?c ng?y g?n nh?t tr??c ?.<br> b) ?i v?i ph?n v?n trong c?c t? ch?c kinh t?, c? s? kinh doanh: Cn c? v?o tr? gi? ph?n v?n ghi tr?n s? s?ch c?a t? ch?c kinh t?, c? s? kinh doanh t?i th?i i?m nh?n th?a k?, nh?n qu? t?ng ho?c ng?y g?n nh?t tr??c ?;<br> c) ?i v?i b?t ?ng s?n:<br> - Ph?n tr? gi? ?t ??c x?c ?nh cn c? theo B?ng gi? ?t do ?y ban nh?n d?n c?p t?nh quy ?nh t?i th?i i?m nh?n th?a k?, nh?n qu? t?ng;<br> - Ph?n tr? gi? nh?, k?t c?u h? t?ng v? c?ng tr?nh ki?n tr?c g?n li?n v?i ?t ??c x?c ?nh theo gi? t?nh l? ph? tr??c b? nh? do ?y ban nh?n d?n c?p t?nh quy ?nh. Tr??ng h?p ?y ban nh?n d?n c?p t?nh kh?ng c? quy ?nh gi? t?nh l? ph? tr??c b? nh? th? cn c? v?o quy ?nh c?a B? X?y d?ng v? ph?n lo?i nh?, v? ti?u chu?n, v? ?nh m?c x?y d?ng c? b?n; gi? tr? c?n l?i th?c t? c?a c?ng tr?nh tr?n ?t.<br> d) ?i v?i t?i s?n kh?c: Cn c? v?o gi? t?nh l? ph? tr??c b? c?a t?i s?n ? ho?c t?i s?n c?ng lo?i (n?u c?).<br> <br> <span class=GramE>i?u 24.</span> Th?i i?m x?c ?nh <span class=GramE>thu</span> nh?p t?nh thu?<br> 1. Th?i i?m x?c ?nh <span class=GramE>thu</span> nh?p t?nh thu? t? th?a k? l? th?i i?m c? nh?n l?m th? t?c ng k? quy?n s? h?u, quy?n s? d?ng t?i s?n nh?n th?a k?.<br> 2. Th?i i?m x?c ?nh <span class=GramE>thu</span> nh?p t?nh thu? t? qu? t?ng l? th?i i?m c? nh?n l?m th? t?c ng k? quy?n s? h?u, quy?n s? d?ng t?i s?n l? qu? t?ng nh?n ??c.<br> <br> <span class=GramE>i?u 25.</span> Thu? su?t<br> Thu? su?t ?i v?i <span class=GramE>thu</span> nh?p t? th?a k?, qu? t?ng l? 10% tr?n thu nh?p t?nh thu?.<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='text-align:center'><span class=GramE><b><span style='mso-fareast-font-family:"Times New Roman";color:red'>M?C 5.</span></b></span><b><span style='mso-fareast-font-family:"Times New Roman";color:red'> THU NH?P T? TR?NG TH??NG</span></b><span style='mso-fareast-font-family:"Times New Roman"; color:red'><o:p></o:p></span></p> <p class=MsoNormal style='margin-bottom:12.0pt'><span style='mso-fareast-font-family: "Times New Roman";color:red'><br> <span class=GramE>i?u 26.</span> Thu nh?p t?nh thu? t? tr?ng th??ng v? th?i i?m x?c ?nh <span class=GramE>thu</span> nh?p t?nh thu?<br> Thu nh?p t?nh thu? t? tr?ng th??ng v? th?i i?m x?c ?nh thu nh?p t?nh thu? t? tr?ng th??ng theo quy ?nh t?i i?u 15 Lu?t thu? thu nh?p c? nh?n. T? ch?c tr? th??ng c? tr?ch nhi?m kh?u tr? thu? <span class=GramE>thu</span> nh?p c? nh?n c?a ng??i tr?ng th??ng tr??c khi tr? th??ng cho c? nh?n tr?ng th??ng. Tr??ng h?p t? ch?c tr? th??ng tr? ch?i i?n t? c? th??ng, casino kh?ng x?c ?nh ??c <span class=GramE>thu</span> nh?p ch?u thu? c?a c? nh?n tr?ng th??ng ? kh?u tr? thu? th? th?c hi?n n?p thu? thay cho ng??i tr?ng th??ng theo m?c ?n ?nh tr?n t?ng s? ti?n tr? l?i cho c? nh?n.<br> Cn c? quy ?nh c?a ph?p lu?t qu?n l? thu?, B? T?i ch?nh quy ?nh m?c ?n ?nh tr?n t?ng s? ti?n tr? l?i cho c? nh?n quy ?nh t?i i?u n?y.<o:p></o:p></span></p> <p class=MsoNormal align=center style='text-align:center'><span class=GramE><b><span style='mso-fareast-font-family:"Times New Roman"'>Ch??ng 3.</span></b></span><b><span style='mso-fareast-font-family:"Times New Roman"'><br> CH?NH S?CH V? QU?N L? THU? THU NH?P C? NH?N</span></b><span style='mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> <p class=MsoNormal style='margin-bottom:12.0pt'><span style='mso-fareast-font-family: "Times New Roman"'><br> <span class=GramE>i?u 27.</span> <span class=GramE>ng k? thu?, c?p m? s? thu?<br> <span style='color:red'>1.</span></span><span style='color:red'> C? nh?n c? <span class=GramE>thu</span> nh?p ch?u thu? th?c hi?n ng k? thu? ? ??c c? quan thu? c?p m? s? thu? cho b?n th?n v? cho m?i ng??i ph? thu?c ??c gi?m tr? gia c?nh.<br> 2. T? ch?c, c? nh?n tr? <span class=GramE>thu</span> nh?p ch?u thu? th?c hi?n ng k? thu? ? ??c c? quan thu? c?p m? s? thu?. Tr??ng h?p t? ch?c, c? nh?n tr? <span class=GramE>thu</span> nh?p ? ??c c?p m? s? thu? tr??c ng?y Ngh? ?nh n?y c? hi?u l?c thi h?nh th? ??c ti?p t?c s? d?ng m? s? ?.<br> </span><br> <span class=GramE><span style='color:red'>i?u 28.</span></span><span style='color:red'> <span class=GramE>Kh?u tr? thu?<br> 1.</span> Kh?u tr? thu? l? vi?c t? ch?c, c? nh?n tr? <span class=GramE>thu</span> nh?p th?c hi?n t?nh tr? s? thu? ph?i n?p v?o thu nh?p c?a ng??i n?p thu? tr??c khi tr? thu nh?p.<br> 2. C?c lo?i thu nh?p ph?i kh?u tr? thu?:<br> a) Thu nh?p c?a c? nh?n kh?ng c? tr?, bao g?m c? tr??ng h?p kh?ng hi?n di?n t?i Vi?t Nam;<br> b) Thu nh?p t? ti?n l??ng, ti?n c?ng, ti?n th? lao, k? c? ti?n th? lao t? ho?t ?ng m?i gi?i;<br> c) Thu nh?p c?a c? nh?n t? ho?t ?ng ?i l? b?o hi?m, ?i l? x? s?, b?n h?ng a c?p;<br> d) Thu nh?p t? ?u t? v?n;<br> ) Thu nh?p t? chuy?n nh??ng v?n c?a c? nh?n kh?ng c? tr?, chuy?n nh??ng ch?ng kho?n;<br> e) Thu nh?p t? tr?ng th??ng;<br> g) Thu nh?p t? b?n quy?n;<br> h) Thu nh?p t? nh??ng quy?n th??ng m?i.<br> 3. B? T?i ch?nh quy ?nh c? th? c?c tr??ng h?p, m?c v? ph??ng ph?p kh?u tr? thu? <span class=GramE>thu</span> nh?p c? nh?n quy ?nh t?i i?u n?y.</span><br> <br> <span class=GramE><span style='color:red'>i?u 29.</span></span><span style='color:red'> <span class=GramE>C?c tr??ng h?p kh?ng th?c hi?n kh?u tr? thu?<br> 1.</span> Kh?ng th?c hi?n kh?u tr? thu? ?i v?i:<br> a) Thu nh?p t? kinh doanh c?a c? nh?n c? tr?;<br> b) Thu nh?p t? chuy?n nh??ng b?t ?ng s?n;<br> c) Thu nh?p t? chuy?n nh??ng v?n g?p c?a c? nh?n c? tr?;<br> d) Thu nh?p t? nh?n th?a k?, qu? t?ng c?a c? nh?n.<br> 2. C?c tr??ng h?p quy ?nh t?i Kho?n 1 i?u n?y, ng??i n?p thu? tr?c ti?p khai thu?, n?p thu? v?i c? quan Thu?.<br> </span><br> <span class=GramE>i?u 30.</span> Khai thu?, n?p thu?, quy?t to?n thu? thu nh?p c? nh?n<br> <span style='color:red'>T? ch?c, c? nh?n tr? thu nh?p th?c hi?n kh?u tr? thu? v? c? nh?n c? thu nh?p ch?u thu? theo quy ?nh c?a Lu?t thu? thu nh?p c? nh?n v? Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t thu? thu nh?p c? nh?n c? tr?ch nhi?m th?c hi?n khai thu?, n?p thu?, quy?t to?n thu? nh? sau:<br> 1. Khai thu?, n?p thu? theo th?ng ?p d?ng ?i v?i t? ch?c, c? nh?n tr? thu nh?p c? th?c hi?n kh?u tr? thu? ?i v?i c?c kho?n thu nh?p quy ?nh t?i Kho?n 2 i?u 28 Ngh? ?nh n?y m? t?ng s? thu? thu nh?p c? nh?n ? kh?u tr? h?ng th?ng theo t?ng lo?i t? khai t? 50 tri?u ?ng tr? l?n, tr? tr??ng h?p l? ?i t??ng khai, n?p thu? gi? tr? gia tng theo qu?.<br> 2. Khai thu?, n?p thu? theo qu? ?p d?ng ?i v?i:<br> a) T? ch?c, c? nh?n tr? thu nh?p c? th?c hi?n kh?u tr? thu? ?i v?i c?c kho?n thu nh?p quy ?nh t?i Kho?n 2 i?u 28 Ngh? ?nh n?y nh?ng kh?ng thu?c di?n khai thu?, n?p thu? theo th?ng quy ?nh t?i Kho?n 1 i?u n?y;<br> b) C? nh?n, nh?m c? nh?n kinh doanh;<br> c) Thu nh?p t? ti?n l??ng, ti?n c?ng ??c tr? t? n??c ngo?i ho?c do c?c t? ch?c qu?c t?, ?i s? qu?n, L?nh s? qu?n t?i Vi?t Nam tr? nh?ng ch?a th?c hi?n kh?u tr? thu?.<br> 3. Khai, n?p thu? theo t?ng l?n ph?t sinh ?p d?ng ?i v?i:<br> a) Thu nh?p t? chuy?n nh??ng b?t ?ng s?n;<br> b) Thu nh?p t? chuy?n nh??ng v?n c?a c? nh?n c? tr?;<br> c) Thu nh?p t? nh?n th?a k?, qu? t?ng;<br> d) Thu nh?p ph?t sinh t? ho?t ?ng s?n xu?t kinh doanh h?ng h?a, d?ch v? c?a c? nh?n, nh?m c? nh?n kinh doanh ??c c? quan thu? c?p h?a ?n l?;<br> ) Thu nh?p ph?t sinh t?i n??c ngo?i c?a c? nh?n c? tr?, tr? thu nh?p t? ti?n l??ng, ti?n c?ng;<br> </span>e) <span style='color:red'>Thu nh?p ph?t sinh t?i Vi?t Nam nh?ng nh?n thu nh?p t?i n??c ngo?i c?a c? nh?n kh?ng c? tr?, tr? thu nh?p t? ti?n l??ng, ti?n c?ng</span>.<br> <span style='color:red'>4. Khai thu?, n?p thu? <span class=GramE>theo</span> nm: ?p d?ng ?i v?i c? nh?n, nh?m c? nh?n kinh doanh n?p thu? theo quy ?nh t?i Kho?n 1 i?u 10 Ngh? ?nh n?y.<br> 5. Khai quy?t to?n thu?<br> T? ch?c, c? nh?n tr? thu nh?p; c? nh?n c? tr? c? thu nh?p t? ti?n l??ng, ti?n c?ng, t? kinh doanh; c? nh?n c? tr? chuy?n nh??ng ch?ng kho?n n?p thu? theo m?c thu? su?t 20% tr?n thu nh?p c? tr?ch nhi?m khai quy?t to?n thu? nm, tr? c?c tr??ng h?p sau:<br> a) C? nh?n c? s? thu? ph?i n?p nh? h?n s? thu? ? t?m n?p h?ng qu? m? kh?ng c? y?u c?u ho?n thu? ho?c b? tr? thu? v?o k? sau;<br> b) C? nh?n, h? kinh doanh ch? c? m?t ngu?n thu nh?p t? kinh doanh ? th?c hi?n n?p thu? theo quy ?nh t?i Kho?n 1 i?u 10 Ngh? ?nh n?y;<br> c) C? nh?n, h? gia ?nh ch? c? thu nh?p t? vi?c cho thu? nh?, quy?n s? d?ng ?t ? th?c hi?n n?p thu? theo k? khai t?i n?i c? nh?, quy?n s? d?ng ?t cho thu?;<br> d) C? nh?n c? thu nh?p t? ti?n l??ng, ti?n c?ng ph?t sinh th??ng xuy?n t?i m?t ?n v? m? c? th?m thu nh?p v?ng lai ? c?c n?i kh?c b?nh qu?n th?ng trong nm kh?ng qu? 10 tri?u ?ng ? ??c ?n v? chi tr? kh?u tr? thu? t?i ngu?n n?u kh?ng c? nhu c?u th? kh?ng quy?t to?n thu? ?i v?i ph?n thu nh?p n?y;<br> ) C? nh?n c? thu nh?p t? ti?n l??ng, ti?n c?ng c?n c? th?m thu nh?p t? cho thu? nh?, cho thu? quy?n s? d?ng ?t c? doanh thu b?nh qu?n th?ng trong nm kh?ng qu? 20 tri?u ?ng ? n?p thu? t?i n?i c? nh? cho thu?, c? quy?n s? d?ng ?t cho thu? n?u kh?ng c? nhu c?u th? kh?ng quy?t to?n thu? ?i v?i ph?n thu nh?p n?y.<br> 6. C? nh?n ?y quy?n cho ?n v? chi tr? thu nh?p quy?t to?n thu? thay trong tr??ng h?p c? nh?n ch? c? m?t ngu?n thu nh?p t? ti?n l??ng, ti?n c?ng ph?t sinh t?i m?t ?n v? ho?c ngo?i ngu?n ti?n l??ng, ti?n c?ng ph?t sinh t?i ?n v?, c? nh?n c?n c? th?m thu nh?p kh?c quy ?nh t?i i?m d, i?m  Kho?n 5 i?u n?y.<br> 7. H? s? khai thu?, n?p thu?, quy?t to?n thu? ?i v?i c?c tr??ng h?p n?u t?i Kho?n 1, Kho?n 2, Kho?n 3, Kho?n 4 v? Kho?n 5 i?u n?y th?c hi?n theo quy ?nh c?a ph?p lu?t v? qu?n l? thu?.<br> <br> <span class=GramE>i?u 31.</span> Tr?ch nhi?m kh?u tr?, khai thu?, c?ng b? th?ng tin c?a t? ch?c tr? thu nh?p, t? ch?c n?i c? nh?n chuy?n nh??ng v?n, t? ch?c l?u k?, ph?t h?nh ch?ng kho?n, t? ch?c Vi?t Nam k? h?p ?ng mua d?ch v? c?a nh? th?u n??c ngo?i kh?ng ho?t ?ng t?i Vi?t Nam<br> 1. T? ch?c, c? nh?n c? tr?ch nhi?m kh?u tr? thu? khi tr? thu nh?p cho cho c? nh?n nh? sau:<br> a) ?i v?i thu nh?p t? ti?n l??ng, ti?n c?ng c?a c? nh?n c? k? h?p ?ng lao ?ng: H?ng th?ng t? ch?c, c? nh?n chi tr? thu nh?p kh?u tr? thu? c?a t?ng c? nh?n cn c? v?o thu nh?p t?nh thu? th?ng v? bi?u thu? Liy ti?n t?ng ph?n; t?m t?nh gi?m tr? gia c?nh theo b?n khai c?a ng??i n?p thu? ? t?nh s? thu? ph?i n?p trong th?ng, th?c hi?n kh?u tr? thu? v? kh?ng ph?i ch?u tr?ch nhi?m tr??c ph?p lu?t v? vi?c khai t?m t?nh gi?m tr? gia c?nh n?y. T? ch?c, c? nh?n tr? <span class=GramE>thu</span> nh?p th?c hi?n khai thu?, n?p thu? v?o ng?n s?ch nh? n??c theo quy ?nh t?i Kho?n 1, Kho?n 2 i?u 30 Ngh? ?nh n?y v? theo quy ?nh c?a ph?p lu?t v? qu?n l? thu?.<br> b) ?i v?i c?c kho?n ti?n c?ng, ti?n chi kh?c cho c? nh?n kh?ng k? h?p ?ng <span class=GramE>lao</span> ?ng: T? ch?c, c? nh?n ch? tr? thu nh?p c? tr?ch nhi?m t?m kh?u tr? thu? theo t? l? 10% tr?n s? thu nh?p tr? cho c? nh?n. C? nh?n c? <span class=GramE>thu</span> nh?p t?m kh?u tr? thu? quy ?nh t?i Kho?n n?y kh?ng ph?i khai thu? theo th?ng.<br> B? T?i ch?nh quy ?nh c? th? m?c <span class=GramE>thu</span> nh?p l?m c? s? kh?u tr? thu?, t?m kh?u tr? theo t? l? quy ?nh t?i i?m n?y.<br> 2. C?ng ty ch?ng kho?n, ng?n h?ng th??ng m?i n?i c? nh?n l?u k? ch?ng kho?n, t? ch?c ph?t h?nh ch?ng kho?n c? tr?ch nhi?m kh?u tr? thu? ?i v?i chuy?n nh??ng ch?ng kho?n theo m?c 0<span class=GramE>,1</span>% tr?n gi? b?n ch?ng kho?n t?ng l?n, k? c? ?i v?i tr??ng h?p n?p thu? theo m?c thu? su?t 20% tr?n thu nh?p t? chuy?n nh??ng ch?ng kho?n quy ?nh t?i Kho?n 2 i?u 17 Ngh? ?nh n?y.<br> </span>3. <span style='color:red'>Doanh nghi?p n?i c? nh?n c? ph?n v?n g?p ??c chuy?n nh??ng c? tr?ch nhi?m y?u c?u c? nh?n cung c?p ch?ng t? ? ho?n th?nh ngh)a v? thu? ?i v?i ph?n v?n ? chuy?n nh??ng tr??c khi l?m th? t?c thay ?i danh s?ch th?nh vi?n g?p v?n ho?c danh s?ch c? ?ng. Tr??ng h?p doanh nghi?p th?c hi?n th? t?c thay ?i danh s?ch th?nh vi?n g?p v?n ho?c danh s?ch c? ?ng trong tr??ng h?p chuy?n nh??ng v?n m? kh?ng c? ch?ng t? ch?ng minh c? nh?n chuy?n nh??ng v?n ? ho?n th?nh ngh)a v? thu? th? doanh nghi?p n?i c? nh?n chuy?n nh??ng v?n ch?u tr?ch nhi?m n?p thu? thay cho c?c c? nh?n n?y</span>.<br> <span style='color:red'>4. T? ch?c ??c th?nh l?p v? ho?t ?ng theo ph?p lu?t Vi?t Nam (sau ?y g?i t?t l? b?n Vi?t Nam) c? k? h?p ?ng mua d?ch v? c?a nh? th?u n??c ngo?i m? nh? th?u ? c? k? h?p ?ng lao ?ng v?i ng??i n??c ngo?i l?m vi?c t?i Vi?t Nam th? b?n Vi?t Nam c? tr?ch nhi?m th?ng b?o cho nh? th?u n??c ngo?i v? ngh)a v? n?p thu? thu nh?p c? nh?n c?a ng??i lao ?ng n??c ngo?i v? v? tr?ch nhi?m cung c?p c?c th?ng tin v? ng??i lao ?ng n??c ngo?i, g?m: Danh s?ch, qu?c t?ch, s? h? chi?u, th?i gian l?m vi?c, c?ng vi?c ?m nh?n, thu nh?p cho b?n Vi?t Nam ? b?n Vi?t Nam cung c?p cho c? quan thu? ch?m nh?t tr??c 7 ng?y k? t? ng?y c? nh?n n??c ngo?i b?t ?u l?m vi?c t?i Vi?t Nam.<br> <br> <span class=GramE>i?u 32.</span> Ho?n thu?<br> C? nh?n ??c ho?n thu? trong c?c tr??ng h?p quy ?nh t?i Kho?n 2 i?u 8 Lu?t thu? thu nh?p c? nh?n ng?y 21 th?ng 11 nm 2007 v? c? y?u c?u ??c ho?n thu?.<br> Th? t?c, h? s? ho?n thu? th?c hi?n <span class=GramE>theo</span> quy ?nh c?a ph?p lu?t v? qu?n l? thu?.<o:p></o:p></span></span></p> <p class=MsoNormal align=center style='text-align:center'><span class=GramE><b><span style='mso-fareast-font-family:"Times New Roman"'>Ch??ng 4.</span></b></span><b><span style='mso-fareast-font-family:"Times New Roman"'><br> I?U KHO?N THI H?NH</span></b><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><br> <span class=GramE>i?u 33.</span> <span class=GramE>Hi?u l?c thi h?nh<br> 1.</span> <span class=GramE>Ngh? ?nh n?y c? hi?u l?c thi h?nh t? ng?y 01 th?ng 7 nm 2013.</span><br> 2. Ngh? ?nh n?y thay th? Ngh? ?nh s? 100/2008/N-CP ng?y 08 th?ng 9 nm 2008 c?a Ch?nh ph? quy ?nh chi ti?t thi h?nh m?t s? i?u c?a Lu?t thu? thu nh?p c? nh?n v? i?u 2 Ngh? ?nh s? 106/2010/N-CP ng?y 28 th?ng 10 nm 2010 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 85/2007/N-CP ng?y 25 th?ng 5 nm 2007 c?a Ch?nh ph? quy ?nh chi ti?t thi h?nh m?t s? i?u c?a Lu?t qu?n l? thu? v? Ngh? ?nh s? 100/2008/N-CP.<br> <br> <span class=GramE>i?u 34.</span> <span class=GramE>T? ch?c th?c hi?n<br> 1.</span> <span class=GramE>B? T?i ch?nh h??ng d?n thi h?nh Ngh? ?nh n?y.</span><br> 2. C?c B? tr??ng, Th? tr??ng c? quan ngang B?, Th? tr??ng c? quan thu?c Ch?nh ph?, Ch? t?ch ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c Trung ??ng v? c?c t? ch?c, c? nh?n li?n quan ch?u tr?ch nhi?m thi h?nh Ngh? ?nh n?y./.<br> &nbsp;<br> &nbsp;<o:p></o:p></span></p> <table class=MsoNormalTable border=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:1.5pt;mso-yfti-tbllook:1184;mso-padding-alt: 0in 5.4pt 0in 5.4pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width="50%" valign=top style='width:50.0%;padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><b><span style='mso-fareast-font-family:"Times New Roman"'><br> <strong>N?i nh?n:</strong></span></b><span style='mso-fareast-font-family: "Times New Roman"'><br> - Ban B? th? Trung ??ng ?ng;<br> - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?;<br> - C?c B?, c? quan ngang B?, c? quan thu?c CP;<br> - HND, UBND c?c t?nh, TP tr?c thu?c TW;<br> - Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng;<br> - Vn ph?ng T?ng B? th?;<br> - Vn ph?ng Ch? t?ch n??c;<br> - H?i ?ng D?n t?c v? c?c ?y ban c?a Qu?c h?i;<br> - Vn ph?ng Qu?c h?i;<br> - T?a ?n nh?n d?n t?i cao;<br> - Vi?n ki?m s?t nh?n d?n t?i cao;<br> - Ki?m to?n Nh? n??c;<br> - ?y ban Gi?m s?t t?i ch?nh Qu?c gia;<br> - Ng?n h?ng Ch?nh s?ch x? h?i;<br> - Ng?n h?ng Ph?t tri?n Vi?t Nam;<br> - UBTW M?t tr?n T? qu?c Vi?t Nam;<br> - C? quan Trung ??ng c?a c?c o?n th?;<br> - VPCP: BTCN c?c PCN, Tr? l? TTCP, c?ng TTT,<br> c?c V?, C?c, ?n v? tr?c thu?c, c?ng b?o;<br> - L?u: Vn th?, KTTH (3b).&nbsp;&nbsp; &nbsp;<o:p></o:p></span></p> </td> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal align=center style='text-align:center'><span style='mso-fareast-font-family:"Times New Roman"'><br> <b>TM. CH?NH PH?<br> TH? T??NG<br> <br> <br> <br> <br> Nguy?n T?n Ding</b><o:p></o:p></span></p> </td> </tr> </table> <p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> </div> </body> </html>