{"id":34274,"date":"2023-12-08T03:55:09","date_gmt":"2023-12-08T03:55:09","guid":{"rendered":"https:\/\/masterskills.org\/blog\/nghia-vu-thue-tax-liability-la-gi-vi-du-ve-nghia-vu-thue-thu-nhap.html"},"modified":"2023-12-23T20:56:21","modified_gmt":"2023-12-23T13:56:21","slug":"nghia-vu-thue-tax-liability-la-gi-vi-du-ve-nghia-vu-thue-thu-nhap","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/nghia-vu-thue-tax-liability-la-gi-vi-du-ve-nghia-vu-thue-thu-nhap.html","title":{"rendered":"Nghi\u0303a vu\u0323 thu\u1ebf (Tax Liability) l\u00e0 g\u00ec? V\u00ed d\u1ee5 v\u1ec1 Nghi\u0303a vu\u0323 thu\u1ebf thu nh\u1eadp"},"content":{"rendered":"
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Hi\u0300nh minh ho\u0323a. Ngu\u00f4\u0300n: Blog.adp.in<\/i><\/p>\n<\/div>\n<\/div>\n

Nghi\u0303a vu\u0323 thu\u1ebf<\/font><\/h2>\n

Kha\u0301i ni\u00ea\u0323m<\/b><\/p>\n

Nghi\u0303a vu\u0323 thu\u1ebf <\/b>hay co\u0300n go\u0323i la\u0300 n\u01a1\u0323 thu\u00ea\u0301<\/b> trong ti\u00ea\u0301ng Anh la\u0300 Tax Liability<\/b>.<\/p>\n

Nghi\u0303a vu\u0323\u00a0thu\u1ebf <\/b>l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n n\u1ee3 thu\u1ebf c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n, c\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u1ed1i v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0 S\u1edf Thu\u1ebf v\u1ee5 My\u0303 (IRS). \u0110\u00f3 l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ea1n pha\u0309i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 cho c\u01a1 quan thu\u1ebf. N\u1ee3 thu\u1ebf ph\u00e1t sinh do thu nh\u1eadp, thu nh\u1eadp t\u0103ng t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n ho\u1eb7c c\u00e1c y\u00ea\u0301u t\u00f4\u0301 ch\u1ecbu thu\u1ebf kh\u00e1c. Kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 thu\u1ebf c\u00f3 ngh\u0129a l\u00e0 t\u1ed5ng n\u1ee3 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1eb1ng 0 trong n\u0103m tr\u01b0\u1edbc ho\u1eb7c h\u1ecd kh\u00f4ng ph\u1ea3i khai thu\u1ebf.<\/p>\n

Hi\u1ec3u v\u00ea\u0300 Nghi\u0303a vu\u0323 thu\u1ebf<\/font><\/h3>\n

Nghi\u0303a vu\u0323 thu\u1ebf<\/b> l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 m\u1ed9t doanh nghi\u1ec7p ho\u1eb7c m\u1ed9t c\u00e1 nh\u00e2n ph\u1ea3i ch\u1ecbu d\u1ef1a tr\u00ean lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh. Thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p \u0111\u1eb7t b\u1edfi m\u1ed9t lo\u1ea1t c\u00e1c c\u01a1 quan thu\u1ebf, ta\u0323i My\u0303 ca\u0301c c\u01a1 quan na\u0300y bao g\u1ed3m ch\u00ednh ph\u1ee7 li\u00ean bang, ti\u1ec3u bang v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng. Khi m\u00f4\u0323t s\u01b0\u0323 ki\u00ea\u0323n ch\u1ecbu thu\u1ebf x\u1ea3y ra, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ea7n bi\u1ebft c\u01a1 s\u1edf thu\u1ebf cho loa\u0323i s\u01b0\u0323 ki\u1ec7n na\u0300y v\u00e0 thu\u1ebf su\u1ea5t cho koarn t\u0103ng thu nh\u00e2\u0323p na\u0300y tr\u00ean c\u01a1 s\u1edf thu\u1ebf hi\u00ea\u0323n ha\u0300nh.<\/p>\n

Nghi\u0303a vu\u0323 thu\u1ebf kh\u00f4ng ch\u1ec9 bao g\u1ed3m n\u0103m hi\u1ec7n t\u1ea1i, thay v\u00e0o \u0111\u00f3, n\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c n\u0103m m\u00e0 ng\u01b0\u01a1\u0300i chi\u0323u thu\u00ea\u0301 (c\u00f3 th\u1ec3) n\u1ee3 thu\u1ebf. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 n\u1ebfu c\u00f3 c\u00e1c kho\u1ea3n thu\u1ebf n\u1ed9p tr\u00ea\u0303 (b\u1ea5t k\u1ef3 kho\u1ea3n thu\u1ebf n\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc), th\u00ec ch\u00fang c\u0169ng \u0111\u01b0\u1ee3c th\u00eam v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf cu\u0309a n\u0103m hi\u00ea\u0323n ta\u0323i.<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 Nghi\u0303a vu\u0323 thu\u1ebf thu nh\u1eadp<\/font><\/h3>\n

Lo\u1ea1i nghi\u0303a vu\u0323 thu\u1ebf<\/b> ph\u1ed5 bi\u1ebfn nh\u1ea5t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 thu\u1ebf thu nh\u1eadp. Gi\u1ea3 s\u1eed ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ta\u0323i My\u0303 ki\u1ebfm \u0111\u01b0\u1ee3c 50.000 \u0111\u00f4 la t\u00f4\u0309ng thu nh\u1eadp, \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o v\u00e0o cu\u1ed1i n\u0103m. N\u1ebfu thu\u1ebf su\u1ea5t li\u00ean bang l\u00e0 20%, c\u01a1 s\u1edf thu\u1ebf la\u0300 50.000 \u0111\u00f4 la \u0111\u01b0\u1ee3c nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 20% thi\u0300 n\u1ee3 thu\u1ebf li\u00ean bang l\u00e0 10.000 \u0111\u00f4 la.<\/p>\n

Gi\u1ea3 s\u1eed r\u1eb1ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo m\u00e2\u0303u W-4<\/b> d\u1eabn \u0111\u1ebfn \u00f4ng chu\u0309 cu\u0309a anh ta gi\u1eef l\u1ea1i 8.000 \u0111\u00f4 la ti\u1ec1n thu\u1ebf li\u00ean bang v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n kho\u1ea3n thanh to\u00e1n thu\u1ebf 1.000 \u0111\u00f4 la trong n\u0103m. Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p t\u1edd khai thu\u1ebf c\u00e1 nh\u00e2n theo M\u1eabu 1040, kho\u1ea3n thanh to\u00e1n thu\u1ebf c\u00f2n l\u1ea1i l\u00e0 kho\u1ea3n n\u1ee3 thu\u1ebf 10.000 \u0111\u00f4 la tr\u1eeb 9.000 \u0111\u00f4 la ti\u1ec1n gi\u1eef l\u1ea1i v\u00e0 thanh to\u00e1n co\u0300n 1.000 \u0111\u00f4 la.\u00a0<\/p>\n

M\u1eb7t kh\u00e1c, n\u1ebfu th\u00f4ng tin tr\u00ean W-4 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cho bi\u00ea\u0301t kho\u1ea3n kh\u1ea5u tr\u1eeb la\u0300 5.000 \u0111\u00f4 la v\u00e0 kh\u00f4ng c\u00f3 kho\u1ea3n thanh to\u00e1n thu\u1ebf 1.000 \u0111\u00f4 la n\u00e0o \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong n\u0103m, kho\u1ea3n thanh to\u00e1n thu\u1ebf do khai thu\u1ebf b\u0103\u0300ng 10.000 \u0111\u00f4 la tr\u1eeb kho\u1ea3n thanh to\u00e1n 5.000 \u0111\u00f4 la, b\u0103\u0300ng 5.000 \u0111\u00f4 la.<\/p>\n

Nghi\u0303a vu\u0323 thu\u1ebf bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c n\u0103m m\u00e0 ng\u01b0\u01a1\u0300i \u0111o\u0301ng thu\u00ea\u0301 n\u1ee3 thu\u1ebf.<\/p>\n

L\u1ee3i nhu\u1eadn t\u1eeb v\u1ed1n \u0111\u01b0\u01a1\u0323c \u0111a\u0301nh thu\u00ea\u0301\u00a0nh\u01b0 th\u1ebf n\u00e0o<\/font><\/h3>\n

Khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u00e1n m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c \u0111\u1ec3 ki\u1ebfm ti\u1ec1n, c\u00e1 nh\u00e2n \u0111\u00f3 s\u1ebd pha\u0309i tr\u1ea3 thu\u1ebf cho kho\u1ea3n ti\u00ea\u0300n l\u00e3i t\u01b0\u0300 vi\u00ea\u0323c ba\u0301n tr\u00ean. V\u00ed d\u1ee5 m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mua 100 c\u1ed5 phi\u1ebfu c\u1ee7a c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng XYZ v\u1edbi gi\u00e1 10.000 \u0111\u00f4 la v\u00e0 b\u00e1n 100 c\u00f4\u0309 phi\u00ea\u0301u na\u0300y sau\u00a0n\u0103m n\u0103m t\u01b0\u0300 th\u01a1\u0300i \u0111i\u00ea\u0309m ba\u0301n v\u1edbi gi\u00e1 18.000 \u0111\u00f4 la.\u00a0<\/p>\n

Kho\u1ea3n l\u00e3i 8.000 \u0111\u00f4 la \u0111\u01b0\u1ee3c coi l\u00e0 c\u01a1 s\u1edf thu\u1ebf cho s\u1ef1 ki\u1ec7n ba\u0301n n\u00e0y va\u0300 giao d\u1ecbch na\u0300y l\u00e0 m\u1ed9t kho\u1ea3n l\u00e3i v\u1ed1n d\u00e0i h\u1ea1n v\u00ec th\u1eddi gian n\u1eafm gi\u1eef c\u00f4\u0309 phi\u00ea\u0301u l\u1edbn h\u01a1n m\u1ed9t n\u0103m. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi l\u00e3i v\u1ed1n c\u00f3 th\u1ec3 kh\u00e1c v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp v\u00e0 c\u00e1c loa\u0323i thu\u1ebf kh\u00e1c. N\u1ebfu thu\u1ebf su\u1ea5t l\u00e0 10 ph\u1ea7n tr\u0103m, ngh\u0129a v\u1ee5 thu\u1ebf<\/b> se\u0303 la\u0300 800 \u0111\u00f4 la v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf s\u1ebd \u0111\u01b0a con s\u00f4\u0301 n\u00e0y va\u0300o trong\u00a0t\u1edd khai thu\u1ebf\u00a0c\u00e1 nh\u00e2n 1040<\/b>.<\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Nghi\u0303a vu\u0323 thu\u1ebf (ti\u00ea\u0301ng Anh: Tax Liability) hay co\u0300n go\u0323i la\u0300 n\u01a1\u0323 thu\u00ea\u0301 l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n n\u1ee3 thu\u1ebf c\u1ee7a m\u1ed9t c\u00e1 nh\u00e2n, c\u00f4ng ty ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c v\u1edbi c\u01a1 quan thu\u1ebf.\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\/34274"}],"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=34274"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34274\/revisions"}],"predecessor-version":[{"id":67938,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34274\/revisions\/67938"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34274"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34274"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}