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BIN PHP V THU NHM KCH CU UT V TIU DNG- NHNG THAY I MI

NHT V THU

NGI TRNH BY

Nguyn Th CcCh tch Hi T vn thu

Web: www.vtca.vn Email: [email protected]

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THU THU NHP C

NHN TT S 27/2009/TT-BTC ngy 6/02/2009 ca

B Ti chnh hng dn thc hin vic gin

thi hn np thu TNCN TT s 62/2009/TT-BTC ngy 27/3/2009

hng dn sa i b sung TT s

84/2008/TT-BTC ngy 30/9/2008

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1. THU THU NHP C NHN TT S 27/2009/TT-BTC ngy 6/02/2009

ca B Ti chnh hng dn thc hin

vic gin thi hn np thu TNCN

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ng c g n n p u

Thu nhp c nhn C nhn c tr c 8 loi TN thu nhp chu

thu c gin-TN t kinh doanh;

- Thu nhp t tin lng, tin cng;-Thu nhp t u t vn;-Thu nhp t chuyn nhng vn (bao gm cchuyn nhng chng khon);-Thu nhp t bn quyn;

-Thu nhp t nhng quyn thng mi;-Thu nhp t nhn tha k;-Thu nhp t nhn qu tng;

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i tng c gin np thu

thu nhp c nhn C nhn khng c tr c 4 loi thu nhp

chu thu c gin np:-Thu nhp t u t vn,-Thu nhp t chuyn nhng vn (bao gm cchuyn nhng chng khon);- Thu nhp t bn quyn;-Thu nhp t nhng quyn thng mi.

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Cc i tng khng c gin

np thu*C nhn c tr : 2 khon TN

-Thu nhp t chuyn nhng bt ng sn;-Thu nhp t trng thng

*C nhn khng c tr (k c trng hp khnghin din ti Vit Nam hoc ri Vit Nam trcngy 30/6/2009) :6 khon TN

-TN t kinh doanh; TN t tin lng, tin cng;TN tchuyn nhng bt ng sn; TN t trng thng; TN

t nhn tha k; TN t nhn qu tng

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Trnh t, th tc gin np

thu- i vi cc khon thu nhp phi khu tr thu: T chc,

c nhn tr cc khon thu nhp phi khu tr thu thunhp c nhn tm thi khng KT tin thu cho cc i

tng c gin np thu, nhng phi thng bo cho cnhn nhn thu nhp bit s thu khu tr c tm ginnp; hng thng vn phi lp t khai s thu phi khutr theo quy nh hin hnh v np t khai cho c quanthu c quan thu nm c s thu pht sinh nhngc gin np thu. (TN t tin lng tin cng bao gmc khon tin lng tin cng thuc ngun ca nmtrwocs nhng thc nhn t 91/01/2009)

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Trnh t, th tc gin np

thu i vi cc khon thu nhp c nhn np

thu phi trc tip k khai vi c quan

thu:C nhn thuc i tng c gin npthu c cc khon thu nhp theo quynh phi khai thu trc tip vi cquan thu vn phi lp v np t khaithu theo quy nh hin hnh

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Thi gian c gin np thu: t ngy

01/01/2009 n ht ngy 31/5/2009 S thu c gin np, c nhn c thu nhp

c gi li trong thi gian c gin.

n thng 5 nm 2009, Chnh ph s trnhQuc hi quyt nh vic x l s thu cgin np ny, khi s thc hin theo quytnh ca Quc hi.

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THU THU NHP C NHN TT s 62/2009/TT-BTC ngy 27/3/2009

hng dn sa i b sung TT s

84/2008/TT-BTC ngy 30/9/2008

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TN KHNG CHU THU VI NGI NN a) Khon tr cp chuyn vng mt ln ngi NN

c tr ti VN. Mc tr cp c tnh tr cn ctrn HL hoc tho thun gia ngi SDL vngi lao ng.

b) Khon tin mua v my bay kh hi do n vSDL chi tr h (hoc thanh ton) cho nginc ngoi v php mi nm mt ln. Cn c xc nh l HL v gi ghi trn v my bay tVN n quc gia ngi mang quc tch hoc quc

gia gia nh ngi nc ngoi sinh sng. c) Khon tin hc ph cho con ca ngi ncngoi hc ti Vit Nam theo bc hc ph thng don v SDL chi tr h cn c vo HL v chngt np tin hc.

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PH CP, TR CP KHNG CHU

THU i vi nhng lnh vc cng tc,

ngnh ngh m Nh nc c quy

nh ch ph cp, tr cp, thcc khon ph cp, tr cp, nykhng tnh vo thu nhp chu thu.

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ngi lao ng c

hng a) Khon tin thu nh do n v SDL chi tr h: s thc tchi tr h nhng khng vt qu 15% tng TN chu thu(cha bao gm tin thu nh).

b) i vi khon chi v phng tin phc v a n TT

ngi lao ng th khng tnh vo TN chu thu ca ngi laong; trng hp ch chuyn a n ring tng CN th phitnh vo TNCT ca c nhn .

c) i vi cc khon ph hi vin nh th hi vin sn gn,sn qun vt, th sinh hot cc cu lc b vn ho nghthut, TDTT... nu ghi ch danh c nhn hoc nhm c nhns dng th tnh vo TN chu thu ca tng c nhn s dng.

Trng hp c s dng chung, khng ghi tn c nhn hocnhm c nhn s dng th khng tnh vo TN chu thu.

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ngi lao ng c

hng d) Khon chi DV khc phc v cho c nhn trong hotng chm sc sc kho, vui chi, th thao, gii tr thmm... nu chi tr ghi r tn c nhn c hng th tnhvo TN chu thu ca c nhn. Trng hp khng ghi tn

c nhn c hng m chi chung cho tp th ngi laong th khng tnh vo TN chu thu. ) i vi khon chi tr h tin T nng cao trnh , tay

ngh cho ngi L ph hp vi cng vic CM ca ngiL hoc theo KH ca n v s dng L th khng tnhvo TNca ngi lao ng. Trng hp T khng ngchuyn mn nghip v hoc khng nm trong KH can v th phi tnh vo TNCT .

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ngi lao ng c

hng e) i vi khon tin n gia ca: khng tnh vo TNCTcangi L nu trc tip t chc ba gia ca.

Trng hp, chi tin trc tip th khng tnh vo TNCTca ngi L nu mc chi ph hp vi hng dn ca B

LTB&XH.(TT s 22 /2008 ngy 15/10/08 : 450000/th)Nu chi cao hn th phn chi vt mc phi tnhvo TNCT.

Mc chi c th p dng i vi DNNN v cc t chc, nv c php hot ng KD thuc c quan HCSN... khngqu mc quy nh ca B LTB&XH. i vi cc DN

ngoi NN v cc t chc khc, mc chi do th trngn v thng nht vi ch tch cng on quyt nhnhng mc ti a cng khng vt qu mc p dng ivi DNNN.

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ngi lao ng c

hng f) i vi khon khon chi VPP, cng tc ph, in thoi,trang phc,... khng tnh vo TNCT nu mc khon chi phhp vi quy nh ca NN hin hnh. Mc khon chi i vitng trng hp nh sau:

- Cn b, cng chc v ngi lm vic trong cc c quanCHSN, on th: mc khon chi p dng theo VB hng dnca BTC.

- Ngi lao ng lm vic trong cc t chc KD, cc VPD:mc khon chi p dng ph hp vi mc xc nh thu nhpchu thu TNDN theo vn bn hng dn thi hnh Lut thuTNDN.

- Ngi L lm vic trong cc TCQT, cc VPD ca t chcnc ngoi: mc khon chi thc hin theo quy nh ca Tchc, VPD ca t chc nc ngoi.

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V GiM TR GIA CNH Gim tr gia cnh thm cho m k, b dng ngoi H schng minh i vi ngi ph thuc Hng dn b sung v h s chng minh ngi ph thuc

khng ni nng ta, trc tip nui dng. Trng hp ngi ph thuc cng h khu vi i tng

np thu th khng cnxc nhn ca UBND cp x m chcn bn sao h khu - khng cng h khu nhng angsng cng th c xc nhn UBND cp x ni i tng npthu sng v vic ngi ph thuc ang sng cng.

Trng hp ngi ph thuc khng sng cng i tng npthu nhng i tng np thu phi trc tip nui dng -TNT thu t khai v ngh UBND cp x ni ngi phthuc ang sng xc nhn v vic ngi ph thuc hinang sng ti a phng v khng c ai nui dng.

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V GiM TR GIA CNH . i vi ngi lao ng lm vic trong cc t chc kinh

t, cc c quan hnh chnh s nghip c b, m, v(hoc chng), con v nhng ngi khc thuc i tngc tnh l ngi ph thuc khai r trong l lch th

h s chng minh ngi ph thuc do ngi lao ng tla chn p dng theo mt trong hai cch sau: - Cch 1: Ch cn T khai ng k ngi ph thuc c

xc nhn ca Th trng n v vo bn tri t khai vTh trng n v ch chu trch nhim i vi cc nidung sau: h tn ngi ph thuc, nm sinh v quan h

vi i tng np thu; cc ni dung khc, i tngnp thu t khai v chu trch nhim.+ Trng hp c s thay i ngi ph thuc th

ngh Th trng n v xc nhn vo t khai iu chnh. -Cch 2: k khai bnh thng theo hng dn

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V GiM TR GIA CNH Trng hp i tng np thu c thu nhp t tin lng, tin

cng thng xuyn, n nh t 02 ni tr ln; hoc va c thunhp t KD va c TN t TLTC thng xuyn n nh; hoc c TNt KD thng xuyn n nh t 02 ni tr ln th i tng npthu c la chn ni ng k gim tr gia cnh:

- V gim tr cho bn thn: i tng np thu c la chn khaigim tr cho bn thn mt ni pht sinh thu nhp; ng thiphi thng bo cho n v chi tr thu nhp khc hoc c quanthu (ni c HKD khc) bit khng tnh gim tr trng.

- V gim tr cho ngi ph thuc: trng hp, i tng np thuc nhiu ngi ph thuc, m s ngi ph thuc tnh gim tr

mt ni pht sinh thu nhp khng gim tr th c ng ks ngi ph thuc cha gim tr ht vo ni pht sinh thu nhpkhc c gim tr.

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CC KHON NG GPBH Cc khon ng gp BH bt buc c gim tr

khi xc nh TN tnh thu l cc khon BH btbuc theo quy nh ca B Lut Lao ng, LutBo him X hi, Lut Bo him Y t nh BHXH,BHYT, BH trch nhim ngh nghip i vi mt sngnh ngh phi tham gia BH bt buc, BH thtnghip,... Cc khon BH khc khng c gimtr vo thu nhp chu thu.

Mc BH c tr cn c vo hng dn ca B

Lao ng, Thng binh v X hi, B Y t - Cnhn t ng cc khon BH ni trn th mc ctr cn c vo chng t ca c quan BH v t lng BH theo hng dn ca B L - TB v XH,B Y t.

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TM KHU TR 10% Cc t chc, CN chi tr tin hoa hng i l

bn hng ho; tin lng, tin cng, tin thlao, tin chi khc cho CN thc hin cc DV ctng mc tr TN t 500.000 tr ln cho miln chi tr hoc tng gi tr hoa hng, tincng dch v th phi khu tr thu trc khitr TN cho c nhn theo:-T l 10% trn thu nhp chi tr, tr tin hoahng i l bo him, tin hoa hng i l xs

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CHA TM KHU TR10%- C nhn lm L bn HH, hoc thc hin cc DV ch c duy nht TN

thuc i tng phi KT thu theo t l nu trn nhng c tnh tngmc TNCT ca c nhn sau khi tr gia cnh cha n mc phi npthu th c nhn c TN lm cam kt gi c quan chi tr TN c quanchi tr TN lm cn c tm thi cha khu tr 10% thu TNCN. n vchi tr thu nhp tm thi khng KT thu nhng ht nm vn phi cungcp danh sch c quan thu bit. C nhn lm cam kt phi chutrch nhim v bn cam kt ca mnh, trng hp pht hin c s gianln s b x l theo quy nh ca Lut qun l thu.

- T chc, CN thu L theo thi v ttrn 03 thng n di 12 thng vc H lao ng th khng p dng KT thu 10% theo tng ln chi trTN hoc tng TN - thc hin tm KT thu theo Biu lu tin

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KHAI THU, NP THU B sung hng dn khai thu, np thu

i vi c nhn kinh doanh lu ng(bun chuyn):

-C nhn kinh doanh lu ng phi tmnp thu TNCN tnh trn thu nhp catng chuyn hng; mc tm np thu

TNCN l 10% tnh trn thu nhp chu

thu ca chuyn hng.-C nhn kinh doanh lu ng tm npthu TNCN ng thi vi vic np thuGTGT theo tng chuyn hng.

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KHAI THU, NP THU - C nhn kinh doanh (tr trng hp cho

thu nh, ti sn) hoc c nhn bn ti snc yu cu c quan thu cp ho n l th

phi tm np thu TNCN; mc thu TNCNtm np l 10% tnh trn thu nhp chu thut hot ng bn l hng hoc ti sn.-C nhn kinh doanh yu cu c quan thucp ho n l phi tm np thu TNCN ng

thi vi vic np thu gi tr gia tng (GTGT)khi c cp ho n l.

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KHAI THU, NP THU-C nhn kinh doanh c cp ho n l nu c

yu cu hon thu (hoc b tr s thu np thavo k sau) th cui nm phi thc hin quytton thu xc nh tng thu nhp chu thu, sthu phi np, s thu np, s thu xin honhoc b tr s thu np tha vo k sau.- CV s 15908/BTC-TCT ngy 26/12/08 VV t lTNCT tnh trn DT i vi CN KD; CV s 763/BTC-TCT ngy 16/01/09 VV t l GTGT tnh trn DS

i vi HKD, h KD, CN KD

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KHAI THU, NP THU i vi trng hp nhn c tc bng CP hoc nhn CP

thng: CN nhn c tc bng CP hoc nhn CP thng cha phi

np thu TNCN khi nhn CP. Khi chuyn nhng s CP

ny, CN phi np thu TNCN i vi hot ng chuynnhng ck v thu nhp t u t vn. Cn c xc nh s thu TNCN phi np i vi TN t

u t vn l gi tr c tc ghi trn s sch k ton hocs lng c phiu thc nhn (x) vi mnh gi ca cphiu v thu sut thu TNCN i vi TN t u tvn. Trng hp chuyn nhng CP nhn thay c tc, CPthng vi gi thp hn mnh gi th tnh thu TNCN ivi hot ng u t vn theo gi th trng ti thiim chuyn nhng.

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KHAI THU, NP THU i vi trng hp c nhn c chia c tc

bng tin nhng khng nhn m ghi tng vnu t cng p dng phng php thu thu

TNCN nh i vi trng hp nhn c tc bngc phiu hoc nhn c phiu thng.

Sau khi nhn c tc bng tin v ghi tng vnu t, nu c nhn rt vn khi DN hocchuyn nhng vn th phi khai v np thu

TNCN tng ng vi phn c tc nhn c

ngay. Trng hp gi tr vn gp c rt khiDN hoc chuyn nhng ln u t hn gi tr ctc nhn c th s k khai v np thu TNCNk tip vo cc ln rt vn hoc chuyn nhngsau cho ti khi ht.

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ngi L lm vic ti cckhu K.T

C nhn l ngi Vit Nam vngi nc ngoi lm vic ti cc

khu kinh t k t ngy Ngh nh s29/2008/N-CP ngy 14/3/2008ca Chnh ph c hiu lc thi hnh

v t sau ngy 01/01/2009 uc gim 50% thu TNCN.

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2. Thu TNDN

Thng t 03/2009/TT-BTC ngy 13/1/09 ca BTC

Hng dn thc hin gim, gia hn np thu TNDN theo

NQ s 30/2008/NQ-CP ngy 11/12/2008 ca Chnh phv nhng gii php cp bch nhm ngn chn suy gimkinh t, duy tr tng trng kinh t, bo m ASXH

TT s12/2009/TT-BTC ngy 22/1/09 ca B Ti chnh

Hng dn thc hin gia hn np thu TNDNnm 2009 ivi doanh nghip kinh doanh mt s ngnh ngh

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Thng t 03/2009/TT-BTC1. Gim thu:

Doanh nghip nh v va c gim 30% sthu thu nhp doanh nghip phi np ca quIV nm 2008 v s thu thu nhp doanh nghipphi np ca nm 2009

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Thng t 03/2009/TT-BTC

DN nh v va p ng mt trong hai K:- C vn iu l ghi trong Giy chng nhn ng k kinh doanh hoc

Giy chng nhn u t hin ang c hiu lc trc ngy 01 thng01 nm 2009 khng qu 10 t ng; trng hp doanh nghip thnh

lp mi k t ngy 01 thng 01 nm 2009 th vn iu l ghi trongGiy chng nhn ng k kinh doanh hoc Giy chng nhn u tln u khng qu 10 t ng.

-C s lao ng s dng bnh qun trong qu IV nm 2008 khng qu300 ngi, khng k lao ng c hp ng ngn hn di 3 thng;trng hp doanh nghip thnh lp mi k t ngy 01 thng 10 nm

2008 th s lao ng c tr lng, tr cng ca thng u tin (30 ngy) c doanh thu khng qu 300 ngi.

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2.Gia hn np thu DN va v nh v DN SXGC, ch bin nng lm, Thyhi sn, linh kin in t c gin thi hn np thuTNDN pht sinh nm 2009.Thi gian gia hn np thu l 9 thng k t ngy ht thihn np thu theo quy nh ca Lut qun l thu, c th:

- S thu tnh tm np ca qu I nm 2009 c gia hn np

thu chm nht n ngy 29 thng 1 nm 2010;... - S thu tnh tm np ca qu IV nm 2009 c gia hn

np thu chm nht n ngy 29 thng 10 nm 2010.

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Gia hn np thu thu nhp doanh nghip phi np phtsinh nm 2009 trong thi gian 9 thng i vi doanh

nghip kinh doanh mt s ngnh ngh nh sau: - Sn xut sn phm c kh l t liu sn xut; - Sn xut vt liu xy dng, gm: gch, ngi cc loi;

vi; sn; - Xy dng, lp t; - Dch v du lch; - Kinh doanh lng thc; - Kinh doanh phn bn.

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CV s 4125 /BTC-TCTngy 23/3/2009 V/vthu thu TN i vi hot ng CQT trong

KCN, KCX (trc 01/01/09) Trng hp DN kinh doanh PT h tng KCN c Nh

nc giao t, cho thu t u t xy dng c sh tng sau cho thu li t pht trin h tngtrong KCN, KCX, KCNC theo giy php u t, giy

chng nhn ng k KD hoc giy chng nhn u iu t nhng cc doanh nghip ny khng thc hinu t xy dng c s h tng theo giy php cpv chuyn nhng li quyn SD t, quyn thu tcho n v khc cc DN ny tip tc u t c s htng v cho thu li th y l hot ng chuynnhng quyn SD t, quyn thu t v phi thc

hin np thu TN t chuyn quyn s dng t, chuynquyn thu t v khng c hng u i thu TNDNi vi thu nhp ny.

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CV s 4125 /BTC-TCTngy 23/3/2009 V/vthu thu TN i vi hot ng CQT trong

KCN, KCX (trc 01/01/09) Trng hp DN KDPT h tng KCN c Nh nc giao

t, cho thu t u t XD c s h tng theo giyphp T giy chng nhn ng k KD hoc giy chngnhn u i u t v cc DN ny thc hin u t

xy dng CSHT theo giy php cp sau cho ccDN khc trong KCN, KCX, KCNC thu li t phttrin h tng, trong hp ng cho thu li t gn vic s h tng ghi r quyn, trch nhim ca bn chothu, bn thu th ton b TN t hot ng ny l TN thot ng kinh doanh pht trin h tng v c hngu i thu TNDN theo quy nh (nu c).

CV s 4125 /BTC TCTngy 23/3/2009 V/v

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CV s 4125 /BTC-TCTngy 23/3/2009 V/vthu thu TN i vi hot ng chuynquyn thu t trong KCN, KCX.(trc01/01/09)

Trng hp DN kinh doanh pht trin h tngKCN ang trong thi gian u i thu TNDN ccho thu li t gn vi c s h tng v thu tin

mt ln cho nhiu nm, nu DN la chn phngphp xc nh DT tnh TNCT tnh vo mt nmtrn ton b s tin thu bn thu tr trc chonhiu nm th s li pht sinh ca hot ng nyl s li ca nhiu nm, do vy khi xc nh sthu TNDN c u i ca tng nm min thu,gim thu th DN phi cn c vo tng s thuTNDN ca s nm thu tin trc chia (:) cho snm bn thu tr tin trc.

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3. THU GI TR GIA TNG TT S: 04 /2009/TT-BTC ngy 13 thng 01 nm

2009 ca B Ti chnh

Hng dn thc hin hon thu gi tr gia tng theo Nghquyt s 30/2008/NQ-CP ngy 11/12/2008 ca Chnhph

TT s 13 /2009 /TT-BTC ngy 22/1/2009 ca B Tichnh hng dn thc hin gim thu GTGT

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TT S: 04 /2009/TT-BTC ngy 13thng 01 nm 2009 hon thu GTGT

1.i tng c tm hon thu cc t chc sn xut, kinh doanh hng

ho xut khu (di y gi chung ldoanh nghip) c hng ho thc xutkhu ang trong thi gian cha cpha nc ngoi thanh ton qua ngn

hng theo hp ng xut khu, tr cctrng hp phi kim tra trc khi honthu sau y:

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Doanh nghip ngh hon thuln u

Doanh nghip c hnh vi trnthu, gian ln v thu trong thihn 2 nm tnh t thi im ngh hon thu tr v trc.

Doanh nghip sp nhp, hp nht,chia tch, gii th, ph sn,

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2. S thu GTGT c tm hon : i vi hng ho thc xut khu, cha c chng

t thanh ton qua ngn hng bng 90% (chn

mi phn trm) s thu GTGT u vo chon theo h s ngh hon thu ca doanhnghip

(i vi 10% (mi phn trm) s thu GTGTcha c hon theo h s hon thu, DN

khng phi gi li h s hon thu gi cquan thu khi tm hon thu nu khng c siu chnh, b sung h s gi; doanh nghipgi b sung cho c quan thu

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Thi gian gii quyt hon thu: i vi h s hon thu GTGT ca hng ha

xut khu, cha c chng t thanh ton qua

ngn hng th thi hn gii quyt tm honthu (90%) ti a khng qu 07 (by) ngy lmvic, k t ngy nhn c h s nghhon thu ca doanh nghip; i vi s thuGTGT hon tip 10% th thi hn gii quyt

hon thu ti a khng qu 04 (bn) ngy lmvic, k t ngy c quan thu nhn c vnbn ngh hon thu tip 10% ca doanhnghip.

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Thi gian gii quyt hon thu: i vi h s hon thu thuc din hon thu

trc, kim tra sau th thi hn gii quyt tm

hon thu ti a khng qu 08 (tm) ngy lmvic, k t ngy nhn c h s nghhon thu ca DN.

+ i vi h s hon thu thuc din kim tratrc, hon thu sau: Trong vng 05 (nm)

ngy lm vic, k t ngy nhn c h shon thu ca DN, c quan thu phi thc hint chc kim tra s thu doanh nghip nghhon.

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p dng i vi cc h s honthu GTGT t ngy 01/01/2009.

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gim thu gi tr gia tng

Gim 50% mc thu sut thu GTGT ivi 19 nhm hng ho, dch v thuc

nhm p dng thu sut 10% quy nhti im 3 mc II phn B Thng t s129/2008/TT-BTC ngy 26/12/2008 ( cbn TS 5% chuyn ln 10 v KS, du lch)

Thi gian gim : cho HHDV xut bn t1/2/09 n ht nm 2009

Ha n lp 10% x 50%

TT s 13 /2009 /TT-BTC ngy 22/1/2009

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CV S 3046 /BTC-TCTngy 20/3/2009

iu kin khu tr thu GTGT u vo ivi hng ho, dch v mua vo t 20 triung tr ln phi c chng t thanh tonqua ngn hng c hiu l c chng tchng minh vic chuyn tin t ti khonca bn mua sang ti khon ca bn bnm ti cc t chc cung ng dch v thanhton theo cc hnh thc thanh ton phhp vi quy nh ca php lut hin hnh .

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CV S 3046 /BTC-TCTngy 20/3/2009 Cc chng t sau y khng K

c khu tr, hon thu GTGT:

- Chng t bn mua np tin mtvo ti khon ca bn bn.- Chng t thanh ton theo cc

hnh thc khng ph hp vi quynh ca php lut hin hnh.

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7 vtc-0309