TONG CVC THUECl)C THUE TP. HO CHI MINH

S6: ;1.l(6)/CT.TTI-ITVIv: thue thu nh~p ca nhan

CQNG BOA xA B(H CHi; NGHIA VIJ):T NAMDQc I~p - Tl.r do - H~nh phuc

TP, H6 Chi Minh, ngay'VS'ihcing') nam 2013

Kinh gui: Cong ty TNHH Vina AsahiDja chi: 1489 Nguy6n Van Linh, P.Tan Phong, Q.7, TP.HCM

Mas6thu6:0310887705

Tra lai van thu s6 01/2013/CV-ASAHl ngay 11/03/2013 cua Cong ty vSthu6 thu nh?p ca nhan (TNCN), C\lCThu6 TP co y ki6n nhu sau:

Can eu M\lc IIPh~n C Thong tu s6 84/2008/TT-BTC ngay 30/9/2008 cuaBo Tai Chinh huang dfuI.vSthu6 TNCN:. L..l~. ft •.•••.- •...."

"1. Thu6 thu n:lt~~dnhan:46i vai thu nh?p tir tiSn luang, tiSn cong cua cat't". , , ,,,,

nhan khon~ cuyu ~!!qcfxac dinh bang thu nh?p chiu thue tir tien luang, tien cong(x) vai thue suat 20%. ','

••.• .Il-

1". '" " ~ '" "

2. Thu nh?p ch!~,thue_tir~tien luang, tien cong 1a tong so tien luang, tiencong va cac khoan thu cl1~p~6'tinh chit tiSn luang, tiSn cong rna ca nhan khongcu tru nh?n duqe bfulg tiSn va khong bAng tiSn do th\l'c hi~n cong vi~c t~i Vi~tNam khong phan bi~t nai tra thu nh?p.

Thu nh?p chiu thu6 thu nh?p ca nhan tir tiSn luang, tiSn cong cua ca nhankhong cu tru duqc xac dinh nhu d6i vai thu nh?p chiu thu6 thu nh?p ca nhan tirtiSn luang, tiSn cong cua ca nhan eu tru theo huang d~n t~i khoan 2 m\lc Iph~n BThong tu nay."

Can cu ti6t a Khoan 2 DiSu 1 Thong tu s6 62/2009/TT-BTC ngay27/03/2009 cua B(> Tai Chinh huang dfuI sua d6i, b6 sung Thong ill s684/2008/TT-BTC ngay 30/09/2008 vS thu6 TNCN:

~'Khoan tiSn thue nha do dan vi su d\lng lao d(>ng chi tni h(>:tinh van thunh?p chiu thu6 theo s6 th\l'c t6 chi tra h9 nhung khong vuqt qua 15% t6ng thunh?p chiu thu6 (chua bao g6m tiSn thue nha)."

Twang hqp Cong ty theo trinh bay co nhan vien nguai nuac ngoai la d6ituqng khong cu tru nh?n thu nh?p tir tiSn luang, tiSn cong do Cong ty chi tra vaimuc luang la 2.000 USD/thang (luang Net) va tiSn thue nha hang thling Cong tytra thay cho ca nhan co d~y du hoa dan chUng tir hqp phap la 750 USD/thang, thithu6 TNCN hang thang cua ca nhan nay duqc xac dinh nhu sau :

- Thu nh?p chiu thu6 gross (thu nh?p co thu6): 2.000 USD/0.8 =2.500USD/thang

Website C\lC ThuS Tp. H6 Chi Minh: http://tphcm.gdt.gov.vn/wps/portal

- Ti~n thue nM : 2.500 USD x 15% = 375 USD/thang (th~p han ti~n nMthlfc tS chi tni 1a750 USD/thilng)

- T6ng thu nh~p chiu thuS1a: 2.500 USD + 375 USD = 2.875 USD .- ThuSmCN phili nQphang thang : 2.875 USD x20% = 575 USD.Luu y: thuSmCN rna Cong ty ke khai va nQpduqc tinh b~ng d6ng Vi~t

Nam, da do khi ke khai kh~u trir va tinh thuS Cong ty phai quy d6i thea ty giagiaa dich binh quan cua thi truang nga~i t~ lien ngan hang da Ngan hang Nhanuac Vi~tNam cong b6 t~i thai di~mphM sinh thu nh~p.

Cvc ThuS TP thong baa Cong ty biSt d~ thlfc hi~n thea dung quy dinh t~icac van ban quy ph~ philp 1u~tdii duqc trich d~n~i van bimnay.tV

Noi nhan:.l;• 'ili,- Nhu tren'v~,- P.Ki~m tra 2;- PhOngPhap Ch~; ./- LUll: HC, TTiu.548-6315412013 tta

KTCUCTRUONGPHO evc TRUONG

Website clia C\lCThu~ TP.HCM: http://tphcm.gdt.gov.vn/wps/portal