{"id":2181,"date":"2025-07-12T10:24:57","date_gmt":"2025-07-12T03:24:57","guid":{"rendered":"http:\/\/kthtx.vn\/?p=2181"},"modified":"2025-07-16T14:22:43","modified_gmt":"2025-07-16T07:22:43","slug":"lai-tien-gui-co-phai-chiu-thue-tncn","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2025\/07\/12\/lai-tien-gui-co-phai-chiu-thue-tncn\/","title":{"rendered":"L\u00e3i ti\u1ec1n g\u1eedi c\u00f3 ph\u1ea3i ch\u1ecbu Thu\u1ebf TNCN"},"content":{"rendered":"\n<p>G\u1eedi ti\u1ebft ki\u1ec7m c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf ?<\/p>\n\n\n\n<p><strong>\u2705&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>1. G\u1eedi ti\u1ebft ki\u1ec7m c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?<\/strong><\/p>\n\n\n\n<p>KH\u00d4NG ph\u1ea3i n\u1ed9p thu\u1ebf TNCN n\u1ebfu b\u1ea1n l\u00e0 c\u00e1 nh\u00e2n g\u1eedi ti\u1ec1n ti\u1ebft ki\u1ec7m v\u00e0o ng\u00e2n h\u00e0ng v\u00e0 nh\u1eadn l\u00e3i.<\/p>\n\n\n\n<p>\ud83d\udccc Theo \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC (\u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i), l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, qu\u1ef9 t\u00edn d\u1ee5ng\u2026) kh\u00f4ng thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN.<\/p>\n\n\n\n<p><strong>\ud83e\uddfe&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>2. C\u1ee5 th\u1ec3: Nh\u1eefng lo\u1ea1i ti\u1ec1n l\u00e3i KH\u00d4NG ph\u1ea3i n\u1ed9p thu\u1ebf<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>L\u00e3i t\u1eeb ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u00e1 nh\u00e2n (g\u1eedi k\u1ef3 h\u1ea1n hay kh\u00f4ng k\u1ef3 h\u1ea1n \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf).<\/li><li>L\u00e3i t\u1eeb ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, t\u00e0i kho\u1ea3n thanh to\u00e1n c\u00e1 nh\u00e2n.<\/li><li>L\u00e3i t\u1eeb tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi do ng\u00e2n h\u00e0ng ph\u00e1t h\u00e0nh (n\u1ebfu kh\u00f4ng chuy\u1ec3n nh\u01b0\u1ee3ng).<\/li><\/ul>\n\n\n\n<p><strong>\u26a0\ufe0f&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>3. Tr\u01b0\u1eddng h\u1ee3p g\u1eedi ti\u1ec1n ph\u1ea3i n\u1ed9p thu\u1ebf TNCN<\/strong><\/p>\n\n\n\n<p>B\u1ea1n ch\u1ec9 b\u1ecb \u0111\u00e1nh thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Tr\u01b0\u1eddng h\u1ee3p<\/strong><\/td><td><strong>C\u00f3 n\u1ed9p thu\u1ebf kh\u00f4ng?<\/strong><\/td><td><strong>Ghi ch\u00fa<\/strong><\/td><\/tr><tr><td>G\u1eedi ti\u1ec1n ti\u1ebft ki\u1ec7m c\u00e1 nh\u00e2n t\u1ea1i ng\u00e2n h\u00e0ng<\/td><td>\u274c KH\u00d4NG<\/td><td>\u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/td><\/tr><tr><td>G\u1eedi ti\u1ec1n doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi kh\u00e1c kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/td><td>\u2705 C\u00d3<\/td><td>B\u1ecb t\u00ednh l\u00e0 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, thu\u1ebf su\u1ea5t 5%<\/td><\/tr><tr><td>Mua tr\u00e1i phi\u1ebfu doanh nghi\u1ec7p c\u00f3 l\u00e3i<\/td><td>\u2705 C\u00d3<\/td><td>Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/td><\/tr><tr><td>Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi<\/td><td>\u2705 C\u00d3<\/td><td>Ch\u1ecbu thu\u1ebf nh\u01b0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>\ud83d\udca1&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>4. N\u1ebfu c\u00f3 thu\u1ebf (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 v\u1ed1n)<\/strong><\/p>\n\n\n\n<p><strong>&nbsp;th\u00ec c\u00e1ch t\u00ednh nh\u01b0 sau:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Thu\u1ebf TNCN = 5% \u00d7 T\u1ed5ng ti\u1ec1n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c<\/li><\/ul>\n\n\n\n<p>V\u00ed d\u1ee5:<\/p>\n\n\n\n<p>B\u1ea1n g\u00f3p 1 t\u1ef7 v\u00e0o m\u1ed9t c\u00f4ng ty, \u0111\u01b0\u1ee3c tr\u1ea3 l\u00e3i 100 tri\u1ec7u\/n\u0103m \u2192 Thu\u1ebf TNCN = 5% \u00d7 100 tri\u1ec7u = 5 tri\u1ec7u \u0111\u1ed3ng<\/p>\n\n\n\n<p><strong>\ud83d\udd1a&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>T\u00f3m l\u1ea1i cho b\u1ea1n:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>H\u00ecnh th\u1ee9c g\u1eedi ti\u1ec1n<\/strong><\/td><td><strong>Ph\u1ea3i n\u1ed9p thu\u1ebf TNCN?<\/strong><\/td><\/tr><tr><td>G\u1eedi ti\u1ebft ki\u1ec7m c\u00e1 nh\u00e2n t\u1ea1i ng\u00e2n h\u00e0ng<\/td><td>\u274c KH\u00d4NG<\/td><\/tr><tr><td>Cho c\u00e1 nh\u00e2n\/ doanh nghi\u1ec7p vay l\u1ea5y l\u00e3i<\/td><td>\u2705 C\u00d3 (5%)<\/td><\/tr><tr><td>Mua tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu nh\u1eadn l\u00e3i<\/td><td>\u2705 C\u00d3<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>G\u1eedi ti\u1ebft ki\u1ec7m c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf ? \u2705&nbsp; 1. G\u1eedi ti\u1ebft ki\u1ec7m c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng? KH\u00d4NG ph\u1ea3i n\u1ed9p thu\u1ebf TNCN n\u1ebfu b\u1ea1n l\u00e0 c\u00e1 nh\u00e2n g\u1eedi ti\u1ec1n ti\u1ebft ki\u1ec7m v\u00e0o ng\u00e2n h\u00e0ng v\u00e0 nh\u1eadn l\u00e3i. \ud83d\udccc Theo \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC (\u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m &hellip; <\/p>\n","protected":false},"author":1,"featured_media":1710,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-2181","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quan-tri-tai-chinh","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2181","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2181"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2181\/revisions"}],"predecessor-version":[{"id":2182,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2181\/revisions\/2182"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1710"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}