{"id":7723,"date":"2022-12-22T10:01:18","date_gmt":"2022-12-22T03:01:18","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7723"},"modified":"2025-11-11T11:39:34","modified_gmt":"2025-11-11T04:39:34","slug":"tinh-thue-thu-nhap-ca-nhan-khi-nao-khi-chung-ta-vua-di-lam-vua-kinh-doanh-rieng","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/tinh-thue-thu-nhap-ca-nhan-khi-nao-khi-chung-ta-vua-di-lam-vua-kinh-doanh-rieng\/","title":{"rendered":"T\u00cdNH THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N KHI N\u00c0O KHI CH\u00daNG TA V\u1eeaA \u0110I L\u00c0M , V\u1eeaA KINH DOANH RI\u00caNG ?"},"content":{"rendered":"

Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 v\u1ea5n \u0111\u1ec1 thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi. B\u1edfi \u0111\u00e2y l\u00e0 kho\u1ea3n c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, C\u00f3 kh\u00f4ng \u00edt c\u00e1 nh\u00e2n v\u1eeba \u0111i l\u00e0m t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, v\u1eeba c\u00f3 c\u00f4ng vi\u1ec7c kinh doanh ri\u00eang. V\u1eady vi\u1ec7c n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00a0(TNCN) c\u1ee7a nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y c\u1ee5 th\u1ec3 ra sao? C\u00f9ng t\u00ecm hi\u1ec3u v\u1ea5n \u0111\u1ec1 n\u00e0y\"\" v\u1edbi FTS nh\u00e9 .<\/em><\/p>\n

Vi\u1ec7c m\u1ed9t ng\u01b0\u1eddi c\u00f3 t\u1eeb 2 ngu\u1ed3n thu nh\u1eadp tr\u1edf l\u00ean \u0111\u00e3 kh\u00f4ng ph\u1ea3i m\u1ed9t \u0111i\u1ec1u qu\u00e1 m\u1edbi m\u1ebb trong x\u00e3 h\u1ed9i hi\u1ec7n \u0111\u1ea1i. \u0110\u1ec3 c\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c s\u1ed1ng, nhi\u1ec1u ng\u01b0\u1eddi l\u00e0m song song 2 vi\u1ec7c tr\u1edf l\u00ean c\u00f9ng l\u00fac, v\u1eeba \u0111i l\u00e0m t\u1ea1i c\u01a1 quan, c\u00f4ng s\u1edf v\u1eeba kinh doanh, bu\u00f4n b\u00e1n online ho\u1eb7c l\u00e0m c\u00e1c vi\u1ec7c t\u1ef1 do ngo\u00e0i gi\u1edd h\u00e0nh ch\u00ednh.
\n\u0110i\u1ec1u n\u00e0y c\u0169ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c nh\u1eefng ng\u01b0\u1eddi n\u00e0y s\u1ebd c\u00f3 t\u1eeb 2 ngu\u1ed3n thu nh\u1eadp tr\u1edf l\u00ean. V\u1ec1 vi\u1ec7c kho\u1ea3n thu\u1ebf TNCN trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o, ch\u00fang ta c\u1ea7n d\u1ef1a theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n.
\n\u0110i\u1ec1u 7, Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \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 l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.
\nC\u1ee5 th\u1ec3:<\/p>\n

    \n
  1. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/li>\n<\/ol>\n

    Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y, tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb sau:
    \na) C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh
    \nb) C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n
    \nc) C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc.<\/p>\n

    \"\"<\/p>\n

      \n
    1. Thu\u1ebf su\u1ea5t<\/strong><\/li>\n<\/ol>\n

      Thu\u1ebf su\u1ea5t thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22, Lu\u1eadt Thu\u1ebf TNCN.<\/p>\n

        \n
      1. C\u00e1ch t\u00ednh thu\u1ebf<\/strong><\/li>\n<\/ol>\n

        Kh\u00f4ng ph\u1ea3i khai quy\u1ebft to\u00e1n v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh h\u1ed9 c\u00e1 th\u1ec3.<\/em><\/p>\n

        Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf t\u00ednh theo t\u1eebng b\u1eadc thu nh\u1eadp.
        \nS\u1ed1 thu\u1ebf t\u00ednh theo t\u1eebng b\u1eadc thu nh\u1eadp = Thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a b\u1eadc thu nh\u1eadp nh\u00e2n (\u00d7) Thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/em><\/strong>
        \nTrong khi \u0111\u00f3, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12, Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC:<\/p>\n

          \n
        • C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, t\u1eeb kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m khai quy\u1ebft to\u00e1n thu\u1ebf n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam ho\u1eb7c c\u00f3 s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf ho\u1eb7c b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 khai thu\u1ebf ti\u1ebfp theo, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/li>\n
        • C\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p m\u00e0 kh\u00f4ng c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf\/b\u00f9 tr\u1eeb thu\u1ebf v\u00e0o k\u1ef3 sau.<\/li>\n
        • C\u00f3 thu nh\u1eadp t\u1eeb kinh doanh \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/li>\n<\/ul>\n

          C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 2 ngu\u1ed3n thu nh\u1eadp trong n\u0103m bao g\u1ed3m:<\/p>\n

            \n
          • Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00e1c;<\/li>\n
          • Thu nh\u1eadp t\u1eeb kinh doanh h\u1ed9 c\u00e1 th\u1ec3, \u0111\u00e3 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n.<\/li>\n<\/ul>\n

            C\u0103n c\u1ee9 theo nh\u1eefng quy \u0111\u1ecbnh n\u00eau tr\u00ean, c\u00f3 th\u1ec3 k\u1ebft lu\u1eadn: kh\u00f4ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh h\u1ed9 c\u00e1 th\u1ec3.
            \nNh\u01b0 v\u1eady, \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00e1c th\u00ec s\u1ebd ch\u1ecbu thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i T\u1ea1i \u0110i\u1ec1u 7, Th\u00f4ng t\u01b0 111\/2013\/TT-BTC.<\/p>\n","protected":false},"excerpt":{"rendered":"

            Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 v\u1ea5n \u0111\u1ec1 thu h\u00fat s\u1ef1 quan t\u00e2m c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi. B\u1edfi \u0111\u00e2y l\u00e0 kho\u1ea3n c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, C\u00f3 kh\u00f4ng \u00edt c\u00e1 nh\u00e2n v\u1eeba \u0111i l\u00e0m t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, v\u1eeba c\u00f3 c\u00f4ng vi\u1ec7c kinh doanh ri\u00eang. […]<\/p>\n","protected":false},"featured_media":13577,"template":"","article_category":[10],"class_list":["post-7723","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7723","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13577"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7723"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}