{"id":3090,"date":"2009-08-12T22:00:00","date_gmt":"2009-08-12T22:00:00","guid":{"rendered":"http:\/\/bna.vn\/doluong\/thuong-tet-2009-duoc-mien-mot-nua-thue-thu-nhap\/"},"modified":"2009-08-12T22:00:00","modified_gmt":"2009-08-12T22:00:00","slug":"thuong-tet-2009-duoc-mien-mot-nua-thue-thu-nhap","status":"publish","type":"post","link":"https:\/\/doluong.gov.vn\/?p=3090","title":{"rendered":"Th\u01b0\u1edfng t\u1ebft 2009 \u0111\u01b0\u1ee3c mi\u1ec5n m\u1ed9t n\u1eeda thu\u1ebf thu nh\u1eadp"},"content":{"rendered":"

T\u1ea5t c\u1ea3 các kho\u1ea3n th\u01b0\u1edfng cho c\u1ea3 n\u0103m 2009 nh\u01b0 th\u01b0\u1edfng t\u1ebft, th\u01b0\u1edfng hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t – kinh doanh… s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n m\u1ed9t n\u1eeda s\u1ed1 thu\u1ebf thu nh\u1eadp cá nhân (TNCN), b\u1ea5t k\u1ec3 chi tr\u1ea3 vào th\u1eddi \u0111i\u1ec3m nào.<\/strong><\/span><\/span><\/p>\n

\u0110ây là m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111áng chú nh\u1ea5t trong Thông t\u01b0 160\/TT – BTC v\u1ec1 h\u01b0\u1edbng d\u1eabn mi\u1ec5n thu\u1ebf TNCN n\u0103m 2009 v\u1eeba m\u1edbi \u0111\u01b0\u1ee3c B\u1ed9 Tài chính ban hành.<\/span><\/span><\/p>\n

\n\n\n\n\n
Th\u01b0\u1edfng T\u1ebft tr\u01b0\u1edbc 30\/6\/2009 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf và c\u0169ng ch\u1ec9 \u0111\u01b0\u1ee3c \u01b0u \u0111ãi nh\u01b0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 th\u01b0\u1edfng thông th\u01b0\u1eddng khác. (\u1ea2nh: <\/td>\n<\/tr>\n
Th\u01b0\u1edfng T\u1ebft tr\u01b0\u1edbc 30\/6\/2009 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf và c\u0169ng ch\u1ec9 \u0111\u01b0\u1ee3c \u01b0u \u0111ãi nh\u01b0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 th\u01b0\u1edfng thông th\u01b0\u1eddng khác. (\u1ea2nh: Vi\u1ec7t Thanh)<\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo \u0111ó, \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN t\u1eeb 1\/1 – 30\/6\/2009 bao g\u1ed3m các cá nhân c\u01b0 trú có thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n công, th\u1eeba k\u1ebf, quà t\u1eb7ng. T\u1eeb 1\/7, t\u1ea5t c\u1ea3 các kho\u1ea3n trên \u0111ây s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf.<\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi các cá nhân có thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i thì \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN cho c\u1ea3 n\u0103m 2009 và b\u1eaft \u0111\u1ea7u tính thu\u1ebf t\u1eeb 1\/1\/2010. <\/span><\/span><\/p>\n

Các kho\u1ea3n thu nh\u1eadp khá nh\u01b0 ngh\u1ec9 l\u1ec5, ngh\u1ec9 mát, ti\u1ec1n trang ph\u1ee5c… c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n, n\u1ebfu chi tr\u1ea3 trong 6 tháng \u0111\u1ea7u n\u0103m. Ch\u1ec9 quy\u1ebft toán thu\u1ebf \u0111\u1ed1i v\u1edbi sáu tháng cu\u1ed1i n\u0103m 2009, n\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf \u0111ã kh\u1ea5u tr\u1eeb.<\/span><\/span><\/p>\n

Nh\u01b0 v\u1eady, các cá nhân có thu nh\u1eadp t\u1eeb 1\/1 – 30\/6\/2009 và \u0111ã \u0111\u01b0\u1ee3c chi tr\u1ea3 ngay trong 6 tháng \u0111\u1ea7u n\u0103m 2009 thì t\u1ea5t nhiên \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. <\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi các kho\u1ea3n thu nh\u1eadp có ngu\u1ed3n g\u1ed1c trong 6 tháng \u0111\u1ea7u n\u0103m, nh\u01b0ng ch\u01b0a nh\u1eadn ngay mà \u0111\u01b0\u1ee3c chi tr\u1ea3 sau th\u1eddi \u0111i\u1ec3m 30\/6 thì v\u1eabn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Tuy nhiên, B\u1ed9 Tài chính yêu c\u1ea7u th\u1eddi h\u1ea1n chi tr\u1ea3 các kho\u1ea3n này ph\u1ea3i xong tr\u01b0\u1edbc 31\/12\/2009.<\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi các kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng c\u0169ng có h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 và vi\u1ec7c kh\u1ea5u tr\u1eeb c\u0169ng tuân th\u1ee7 nguyên t\u1eafc theo ngu\u1ed3n g\u1ed1c chi tr\u1ea3. <\/span><\/span><\/p>\n

C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi các kho\u1ea3n th\u01b0\u1edfng trong 6 tháng \u0111\u1ea7u n\u0103m, nh\u01b0 th\u01b0\u1edfng tháng, quý I và II \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Các tháng và quý còn l\u1ea1i c\u1ee7a 6 tháng cu\u1ed1i n\u0103m v\u1eabn ph\u1ea3i \u0111óng thu\u1ebf.<\/span><\/span><\/p>\n

\u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi các kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng dành cho c\u1ea3 n\u0103m nh\u01b0 ti\u1ec1n th\u01b0\u1edfng t\u1ebft 2009, ti\u1ec1n b\u1ed5 sung t\u1eeb hi\u1ec7u qu\u1ea3 kinh doanh tính trên c\u1ea3 n\u0103m… \u0111\u01b0\u1ee3c mi\u1ec5n m\u1ed9t n\u1eeda tính trên thu nh\u1eadp tính thu\u1ebf. Không c\u0103n c\u1ee9 th\u1eddi \u0111i\u1ec3m th\u01b0\u1edfng nh\u01b0 th\u1ebf nào. <\/span><\/span><\/p>\n

Nh\u01b0 v\u1eady, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111ã tr\u1ea3 th\u01b0\u1edfng t\u1ebft tr\u01b0\u1edbc 30\/6\/2009 v\u1eabn ph\u1ea3i \u0111óng thu\u1ebf và c\u0169ng ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111ãi nh\u01b0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 th\u01b0\u1edfng thông th\u01b0\u1eddng khác.<\/span><\/span><\/p>\n

Gi\u1ea3i thích \u0111i\u1ec1u này, m\u1ed9t chuyên gia thu\u1ebf cho bi\u1ebft, mi\u1ec5n m\u1ed9t n\u1eeda thu nh\u1eadp tính thu\u1ebf, có ngh\u0129a là n\u1ebfu \u0111\u01b0\u1ee3c th\u01b0\u1edfng 20 tri\u1ec7u thì ch\u1ec9 l\u1ea5y 10 tri\u1ec7u \u0111\u1ec3 tính, không ph\u1ea3i tính trên c\u1ea3 20 tri\u1ec7u r\u1ed3i chia \u0111ôi s\u1ed1 thu\u1ebf. <\/span><\/span><\/p>\n

\u0110i\u1ec1u này t\u1ea1o ra s\u1ef1 khác bi\u1ec7t n\u1ebfu s\u1ed1 ti\u1ec1n th\u01b0\u1edfng l\u1edbn, n\u1eb1m trong nhi\u1ec1u m\u1ee9c thu\u1ebf l\u0169y ti\u1ebfn khác nhau.<\/span><\/span><\/p>\n

Thông t\u01b0 c\u0169ng h\u01b0\u1edbng d\u1eabn tính toán mi\u1ec5n thu\u1ebf TNCN cho các h\u1ed9 kinh doanh cá nhân, theo \u0111ó s\u1ebd mi\u1ec5n thu\u1ebf 6 tháng \u0111\u1ea7u n\u0103m cho thu nh\u1eadp h\u1ed9 kinh doanh, sau khi \u0111ã tính toán \u0111\u1ea7y \u0111\u1ee7 doanh thu và chi phí phát sinh. <\/span><\/span><\/p>\n

Tuy nhiên, v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p do hóa \u0111\u01a1n ch\u1ee9ng t\u1eeb không \u0111\u1ea7y \u0111\u1ee7, không xác \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp ch\u1ecbu thu\u1ebf trong 6 tháng \u0111\u1ea7u n\u0103m thì phân lo\u1ea1i theo t\u1eebng d\u1ea1ng c\u1ee5 th\u1ec3 \u0111\u1ec3 tính thu\u1ebf. <\/span><\/span><\/p>\n

N\u1ebfu kinh doanh \u0111\u1ee7 12 tháng c\u1ee7a n\u0103m 2009 thì thu nh\u1eadp tính thu\u1ebf là m\u1ed9t n\u1eeda thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u1ea3 n\u0103m. <\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kinh doanh không \u0111\u1ee7 12 tháng thì thu nh\u1eadp \u0111\u1ec3 tính toán mi\u1ec5n thu\u1ebf là t\u1ed5ng doanh thu th\u1ef1c t\u1ebf 6 tháng \u0111\u1ea7u n\u0103m chia cho doanh thu c\u1ea3 n\u0103m 2009 r\u1ed3i nhân v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ea3 n\u0103m 2009.<\/span><\/span><\/p>\n

<\/p>\n

Ph\u01b0\u1edbc Hà<\/b><\/font> (Vnn)<\/div>\n

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

T\u1ea5t c\u1ea3 các kho\u1ea3n th\u01b0\u1edfng cho c\u1ea3 n\u0103m 2009 nh\u01b0 th\u01b0\u1edfng t\u1ebft, th\u01b0\u1edfng hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t – kinh doanh… s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n m\u1ed9t n\u1eeda s\u1ed1 thu\u1ebf thu nh\u1eadp cá nhân (TNCN), b\u1ea5t k\u1ec3 chi tr\u1ea3 vào th\u1eddi \u0111i\u1ec3m nào. \u0110ây là m\u1ed9t trong nh\u1eefng \u0111i\u1ec3m \u0111áng chú nh\u1ea5t trong Thông t\u01b0 160\/TT – BTC v\u1ec1 h\u01b0\u1edbng […]<\/p>\n","protected":false},"author":1,"featured_media":3091,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[],"_links":{"self":[{"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/3090"}],"collection":[{"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3090"}],"version-history":[{"count":0,"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/3090\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=\/wp\/v2\/media\/3091"}],"wp:attachment":[{"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/doluong.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}