{"id":26619,"date":"2023-12-07T02:42:46","date_gmt":"2023-12-07T02:42:46","guid":{"rendered":"https:\/\/masterskills.org\/blog\/co-so-thue-tax-base-la-gi-cach-tinh-co-so-thue.html"},"modified":"2023-12-22T14:49:26","modified_gmt":"2023-12-22T07:49:26","slug":"co-so-thue-tax-base-la-gi-cach-tinh-co-so-thue","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/co-so-thue-tax-base-la-gi-cach-tinh-co-so-thue.html","title":{"rendered":"C\u01a1 s\u1edf thu\u1ebf (Tax base) l\u00e0 g\u00ec? C\u00e1ch t\u00ednh c\u01a1 s\u1edf thu\u1ebf"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

C\u01a1 s\u1edf thu\u1ebf (Tax base)<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

C\u01a1 s\u1edf thu\u1ebf<\/b> trong ti\u1ebfng Anh l\u00e0 Tax base.<\/b><\/p>\n

C\u01a1 s\u1edf thu\u1ebf<\/i>\u00a0l\u00e0 t\u1ed5ng s\u1ed1 t\u00e0i s\u1ea3n ho\u1eb7c thu nh\u1eadp c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf b\u1edfi c\u01a1 quan thu\u1ebf, th\u01b0\u1eddng l\u00e0 b\u1edfi ch\u00ednh ph\u1ee7.\u00a0N\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf, c\u00f3 th\u1ec3 bi\u1ec3u hi\u1ec7n \u1edf c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c nhau bao g\u1ed3m thu nh\u1eadp ho\u1eb7c t\u00e0i s\u1ea3n.<\/p>\n

C\u00e1ch t\u00ednh c\u01a1 s\u1edf thu\u1ebf<\/font><\/h3>\n

M\u1ed9t c\u01a1 s\u1edf thu\u1ebf<\/i> \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c thu nh\u1eadp trong m\u1ed9t khu v\u1ef1c ho\u1eb7c quy\u1ec1n l\u1ef1c ph\u00e1p l\u00ed nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

\u0110\u1ec3 t\u00ednh t\u1ed5ng s\u1ed1 thu\u1ebf, ta ph\u1ea3i nh\u00e2n c\u01a1 s\u1edf thu\u1ebf<\/i> v\u1edbi thu\u1ebf su\u1ea5t:<\/p>\n

T\u1ed5ng thu\u1ebf = C\u01a1 s\u1edf thu\u1ebf x Thu\u1ebf su\u1ea5t<\/p>\n

T\u1ec9 l\u1ec7 thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00e0 kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o lo\u1ea1i thu\u1ebf v\u00e0 t\u1ed5ng s\u1ed1 c\u01a1 s\u1edf thu\u1ebf<\/i>. Thu\u1ebf thu nh\u1eadp, thu\u1ebf qu\u00e0 bi\u1ebfu v\u00e0 thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng bi\u1ec3u thu\u1ebf su\u1ea5t kh\u00e1c nhau.<\/p>\n

Ch\u1ecbu thu\u1ebf v\u1ec1 kho\u1ea3n l\u1eddi c\u1ee7a v\u1ed1n<\/b><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb \u0111\u00e1nh thu\u1ebf v\u00e0o l\u1ee3i nhu\u1eadn th\u1ef1c hi\u1ec7n khi t\u00e0i s\u1ea3n (nh\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c \u0111\u1ea7u t\u01b0) \u0111\u01b0\u1ee3c b\u00e1n.\u00a0N\u1ebfu m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 s\u1edf h\u1eefu m\u1ed9t t\u00e0i s\u1ea3n v\u00e0 kh\u00f4ng b\u00e1n n\u00f3, nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00f3 c\u00f3 m\u1ed9t kho\u1ea3n l\u00e3i v\u1ed1n ch\u01b0a th\u1ef1c hi\u1ec7n v\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ki\u1ec7n ch\u1ecbu thu\u1ebf.\u00a0<\/p>\n

Gi\u1ea3 s\u1eed, m\u1ed9t nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef m\u1ed9t c\u1ed5 phi\u1ebfu trong 5 n\u0103m v\u00e0 b\u00e1n c\u1ed5 phi\u1ebfu \u0111\u1ec3 ki\u1ebfm \u0111\u01b0\u1ee3c 20.000 \u0111\u00f4 la. V\u00ec c\u1ed5 phi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1eafm gi\u1eef trong h\u01a1n m\u1ed9t n\u0103m, kho\u1ea3n l\u00e3i s\u1ebd \u0111\u01b0\u1ee3c coi l\u00e0 b\u1ea5t k\u00ec kho\u1ea3n l\u1ed7 v\u1ed1n n\u00e0o gi\u1ea3m \u0111i trong d\u00e0i h\u1ea1n v\u00e0 c\u01a1 s\u1edf thu\u1ebf <\/i>c\u1ee7a kho\u1ea3n l\u00e3i. Sau khi tr\u1eeb l\u1ed7, c\u01a1 s\u1edf thu\u1ebf <\/i>c\u1ee7a l\u00e3i v\u1ed1n \u0111\u01b0\u1ee3c nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf v\u1ed1n.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 tr\u00e1ch nhi\u1ec7m thu\u1ebf<\/b><\/p>\n

Ngo\u00e0i vi\u1ec7c tr\u1ea3 thu\u1ebf li\u00ean bang, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 thu\u1ebf \u1edf c\u1ea5p ti\u1ec3u bang v\u00e0 c\u1ea5p \u0111\u1ecba ph\u01b0\u01a1ng d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau.\u00a0H\u1ea7u h\u1ebft c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u0111\u1ecbnh gi\u00e1 thu\u1ebf thu nh\u1eadp \u1edf c\u1ea5p ti\u1ec3u bang v\u00e0 ch\u1ee7 nh\u00e0 ph\u1ea3i tr\u1ea3 thu\u1ebf b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u1edf c\u1ea5p \u0111\u1ecba ph\u01b0\u01a1ng.\u00a0C\u01a1 s\u1edf thu\u1ebf <\/i>\u0111\u1ec3 s\u1edf h\u1eefu t\u00e0i s\u1ea3n l\u00e0 c\u0103n nh\u00e0 ho\u1eb7c t\u00f2a nh\u00e0 \u0111\u1ecbnh gi\u00e1 gi\u00e1 tr\u1ecb.\u00a0C\u00e1c ti\u1ec3u bang c\u0169ng \u0111\u00e1nh gi\u00e1 thu\u1ebf b\u00e1n h\u00e0ng, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i. C\u01a1 s\u1edf thu\u1ebf <\/b>cho thu\u1ebf b\u00e1n h\u00e0ng l\u00e0 gi\u00e1 b\u00e1n l\u1ebb h\u00e0ng h\u00f3a m\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng ph\u1ea3i n\u1ed9p.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: investopedia.com)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n C\u01a1 s\u1edf thu\u1ebf (ti\u1ebfng Anh: Tax base) l\u00e0 t\u1ed5ng s\u1ed1 t\u00e0i s\u1ea3n ho\u1eb7c thu nh\u1eadp c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf b\u1edfi c\u01a1 quan thu\u1ebf, th\u01b0\u1eddng l\u00e0 b\u1edfi ch\u00ednh ph\u1ee7.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26619"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=26619"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/26619\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=26619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=26619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=26619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}