{"id":34257,"date":"2023-12-08T03:54:18","date_gmt":"2023-12-08T03:54:18","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ki-tinh-thue-la-gi-xac-dinh-ki-tinh-thue.html"},"modified":"2023-12-23T20:56:11","modified_gmt":"2023-12-23T13:56:11","slug":"ki-tinh-thue-la-gi-xac-dinh-ki-tinh-thue","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ki-tinh-thue-la-gi-xac-dinh-ki-tinh-thue.html","title":{"rendered":"K\u00ec t\u00ednh thu\u1ebf l\u00e0 g\u00ec? X\u00e1c \u0111\u1ecbnh k\u00ec t\u00ednh thu\u1ebf"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: hype.news)<\/p>\n<\/div>\n<\/div>\n

K\u00ec t\u00ednh thu\u1ebf<\/font><\/h2>\n

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

K\u00ec t\u00ednh thu\u1ebf<\/b> trong ti\u1ebfng Anh t\u1ea1m d\u1ecbch l\u00e0: Tax period.<\/b><\/p>\n

K\u00ec t\u00ednh thu\u1ebf<\/b>\u00a0l\u00e0 kho\u1ea3ng th\u1eddi gian \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/p>\n

(Theo \u0110i\u1ec1u 3 Lu\u1eadt Qu\u1ea3n l\u00ed Thu\u1ebf )<\/i><\/p>\n

X\u00e1c \u0111\u1ecbnh k\u00ec t\u00ednh thu\u1ebf<\/font><\/h3>\n

1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/b><\/p>\n

a) K\u00ec t\u00ednh thu\u1ebf theo n\u0103m:\u00a0<\/p>\n

\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec k\u00ec t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, c\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y nh\u01b0ng t\u00ednh trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam l\u00e0 t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean th\u00ec k\u00ec t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam.\u00a0<\/p>\n

T\u1eeb n\u0103m th\u1ee9 hai, k\u00ec t\u00ednh thu\u1ebf c\u0103n c\u1ee9 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n

V\u00ed d\u1ee5: <\/b>\u00d4ng B l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u1ebfn Vi\u1ec7t Nam t\u1eeb ng\u00e0y 20\/4\/2014. Trong n\u0103m 2014 t\u00ednh \u0111\u1ebfn ng\u00e0y 31\/12\/2014, \u00f4ng B c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1ed5ng c\u1ed9ng 130 ng\u00e0y.\u00a0<\/p>\n

Trong n\u0103m 2015, t\u00ednh \u0111\u1ebfn 19\/4\/2015 \u00f4ng B c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1ed5ng c\u1ed9ng 65 ng\u00e0y. K\u00ec t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a \u00f4ng B \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb ng\u00e0y 20\/4\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 19\/4\/2015. K\u00ec t\u00ednh thu\u1ebf th\u1ee9 hai \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb ng\u00e0y 01\/01\/2015 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2015.<\/p>\n

b) K\u00ec t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp:\u00a0<\/p>\n

\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i, thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng.<\/p>\n

c) K\u00ec t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ho\u1eb7c theo n\u0103m \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/p>\n

2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/b><\/p>\n

K\u00ec t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp.\u00a0<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh nh\u01b0 c\u1eeda h\u00e0ng, qu\u1ea7y h\u00e0ng th\u00ec k\u00ec t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o:\u00a0\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC\u00a0H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 qui \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n K\u00ec t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3ng th\u1eddi gian \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34257"}],"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=34257"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34257\/revisions"}],"predecessor-version":[{"id":67927,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34257\/revisions\/67927"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}