{"id":8318,"date":"2023-06-15T10:00:28","date_gmt":"2023-06-15T03:00:28","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8318"},"modified":"2025-11-10T16:31:58","modified_gmt":"2025-11-10T09:31:58","slug":"thue-nha-thau-fct","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/thue-nha-thau-fct\/","title":{"rendered":"THU\u1ebe NH\u00c0 TH\u1ea6U (FCT)"},"content":{"rendered":"
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  1. Kh\u00e1i ni\u1ec7m thu\u1ebf nh\u00e0 th\u1ea7u<\/strong><\/li>\n<\/ol>\n

    Thu\u1ebf nh\u00e0 th\u1ea7u trong ti\u1ebfng Anh l\u00e0 Foreign Contractor Tax, k\u00ed hi\u1ec7u l\u00e0 FCT, l\u00e0 lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo lu\u1eadt Vi\u1ec7t Nam) c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

    \u0110\u1ecbnh ngh\u0129a kh\u00e1c v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea5u nh\u01b0 sau: \u201cThu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 s\u1eafc thu\u1ebf \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ec3 \u00e1p d\u1ee5ng v\u1edbi c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi h\u1ec7 th\u1ed1ng Lu\u1eadt n\u01b0\u1edbc ta song c\u00f3 thu nh\u1eadp sinh ra t\u1eeb vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 h\u00e0ng h\u00f3a ho\u1eb7c t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.\u201d<\/p>\n

    \u00a0 \u00a0 \u00a0 \u00a0 2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u<\/strong><\/p>\n

    Nh\u1eefng c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam s\u1ebd ph\u1ea3i \u0111\u00f3ng thu\u1ebf nh\u00e0 th\u1ea7u cho nh\u00e0 n\u01b0\u1edbc. Thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng ph\u1ea3i tu\u00e2n theo th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u0169ng ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u00f4ng t\u01b0 c\u1ee7a thu\u1ebf nh\u00e0 th\u1ea7u. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Ngo\u00e0i ra, nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/p>\n

    \"Thu\u1ebf<\/p>\n

    T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/strong> t\u1ea1i Vi\u1ec7t Nam, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh c\u01b0 tr\u00fa ho\u1eb7c kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam<\/strong> \u0111\u1ec1u ph\u1ea3i ch\u1ecbu FCT. \u0110i\u1ec1u ki\u1ec7n l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh tr\u1ef1c ti\u1ebfp<\/strong> t\u1ea1i Vi\u1ec7t Nam c\u00f3 thu nh\u1eadp ph\u00e1t sinh<\/strong> t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng gi\u1eefa nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u1ee7a Vi\u1ec7t Nam<\/em> \u00a0(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng v\u00e0 xu\u1ea5t tr\u1ea3 h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i);<\/p>\n

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    • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7, c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf cam k\u1ebft, h\u1ee3p \u0111\u1ed3ng (Th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n: C\u00f3 thu nh\u1eadp t\u1ea1i l\u00e3nh th\u1ed5 n\u01b0\u1edbc ta tr\u00ean c\u01a1 s\u1edf H\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft gi\u1eefa c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam; Ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam; Cung c\u1ea5p h\u00e0ng h\u00f3a theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf \u2013 Incoterms m\u00e0 ng\u01b0\u1eddi b\u00e1n ch\u1ecbu r\u1ee7i ro li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a v\u00e0o \u0111\u1ebfn l\u00e3nh th\u1ed5 Vi\u1ec7t Nam).<\/li>\n
    • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam theo \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng c\u1ee7a c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf. Ng\u01b0\u1eddi b\u00e1n<\/strong> ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eabn r\u1ee7i ro li\u00ean quan \u0111\u1ebfn nh\u1eefng h\u00e0ng h\u00f3a v\u00e0o Vi\u1ec7t Nam.<\/li>\n<\/ul>\n

      VD: Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i (NN) X k\u00fd h\u1ee3p \u0111\u1ed3ng mua ho\u1eb7c gia c\u00f4ng h\u00e0ng h\u00f3a v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam (VN) Y. Doanh nghi\u1ec7p X l\u1ea1i b\u00e1n s\u1ed1 h\u00e0ng n\u00e0y cho doanh nghi\u1ec7p Vi\u1ec7t Nam Z v\u00e0 y\u00eau c\u1ea7u DN Y chuy\u1ec3n h\u00e0ng tr\u1ef1c ti\u1ebfp<\/u> cho DN Z (h\u00ecnh th\u1ee9c: xu\u1ea5t – nh\u1eadp – kh\u1ea9u<\/strong> t\u1ea1i ch\u1ed7). L\u00fac n\u00e0y doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i X c\u00f3 sinh ra thu nh\u1eadp t\u1ea1i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam Z.<\/p>\n

      Nh\u01b0 v\u1eady, doanh nghi\u1ec7p X trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y thu\u1ed9c v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam Z s\u1ebd ph\u1ea3i khai thu\u1ebf, th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay cho doanh nghi\u1ec7p X theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 103\/2014\/TT-BTC.<\/p>\n

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      • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n\/to\u00e0n b\u1ed9<\/strong> ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam (Th\u1ecfa m\u00e3n 1 trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n: C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i l\u00e0 ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a h\u00e0ng h\u00f3a b\u00e0n giao cho t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam\/ C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed: ph\u00e2n ph\u1ed1i, marketing\u2026; tr\u00e1ch nhi\u1ec7m v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 (HH\/DV); C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i s\u1ebd \u1ea5n \u0111\u1ecbnh gi\u00e1 b\u00e1n\/ gi\u00e1 cung \u1ee9ng c\u1ee7a HH\/DV).<\/li>\n
      • N\u1ebfu t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng kinh doanh, nh\u01b0ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u1eabn l\u00e0 ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a h\u00e0ng h\u00f3a, ho\u1eb7c ch\u1ecbu tr\u00e1ch nhi\u1ec7m ti\u1ebfp th\u1ecb, \u1ea5n \u0111\u1ecbnh gi\u00e1 b\u00e1n\u2026<\/li>\n
      • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i thu\u00ea ho\u1eb7c \u1ee7y quy\u1ec1n<\/strong> cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a.<\/li>\n
      • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng v\u1eabn th\u00f4ng qua t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam.<\/li>\n
      • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i xu\u1ea5t nh\u1eadp kh\u1ea9u, ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/li>\n
      • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng h\u00f3a \u0111\u1ec3 xu\u1ea5t kh\u1ea9u cho th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u1ee7a Vi\u1ec7t Nam.<\/li>\n<\/ul>\n

        VD: Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i H \u1ee7y quy\u1ec1n cho Doanh nghi\u1ec7p E l\u00e0 doanh nghi\u1ec7p kinh doanh t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 kh\u00e1c li\u00ean quan nh\u01b0 v\u1eadn chuy\u1ec3n, ph\u00e2n ph\u1ed1i, marketing cho m\u1eb7t h\u00e0ng Z; trong H\u0110 \u1ee7y quy\u1ec1n ch\u1ec9 r\u00f5 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i H l\u00e0 ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a m\u1eb7t h\u00e0ng Z.<\/p>\n

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        • Nh\u01b0 v\u1eady, doanh nghi\u1ec7p H trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y thu\u1ed9c v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam E c\u00f3 tr\u00e1ch nhi\u1ec7m khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho doanh nghi\u1ec7p H theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 103\/2014\/TT-BTC.<\/li>\n<\/ul>\n

          (Tr\u00edch: Th\u00f4ng t\u01b0 103\/2014\/TT-BTC \u2013 H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1ea1i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ho\u1eb7c kinh doanh t\u1ea1i l\u00e3nh th\u1ed5 n\u01b0\u1edbc ta ch\u1ec9 r\u00f5 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u cho Nh\u00e0 n\u01b0\u1edbc)<\/p>\n

          \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a03. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u<\/strong><\/p>\n

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          • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt D\u1ea7u kh\u00ed, Lu\u1eadt c\u00e1c T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/li>\n
          • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p h\u00e0ng ho\u00e1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam kh\u00f4ng k\u00e8m theo c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam;<\/li>\n
          • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p v\u00e0 ti\u00eau d\u00f9ng ngo\u00e0i Vi\u1ec7t Nam;<\/li>\n
          • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng kho ngo\u1ea1i quan, c\u1ea3ng n\u1ed9i \u0111\u1ecba (ICD) l\u00e0m kho h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u1ee5 tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, qu\u00e1 c\u1ea3nh, chuy\u1ec3n kh\u1ea9u, l\u01b0u tr\u1eef h\u00e0ng ho\u1eb7c \u0111\u1ec3 cho doanh nghi\u1ec7p kh\u00e1c gia c\u00f4ng.<\/li>\n
          • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n cung c\u1ea5p d\u1ecbch v\u1ee5 d\u01b0\u1edbi \u0111\u00e2y cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i:\n
              \n
            • S\u1eeda ch\u1eefa ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00f3 bao g\u1ed3m ho\u1eb7c kh\u00f4ng bao g\u1ed3m v\u1eadt t\u01b0, thi\u1ebft b\u1ecb thay th\u1ebf k\u00e8m theo;<\/li>\n
            • Qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb (tr\u1eeb qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb tr\u00ean internet);<\/li>\n
            • X\u00fac ti\u1ebfn \u0111\u1ea7u t\u01b0 v\u00e0 th\u01b0\u01a1ng m\u1ea1i;<\/li>\n
            • M\u00f4i gi\u1edbi: b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i;<\/li>\n
            • \u0110\u00e0o t\u1ea1o (tr\u1eeb \u0111\u00e0o t\u1ea1o tr\u1ef1c tuy\u1ebfn);<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

              \u2013 \u00a0\u00a0\u00a0\u00a0Chia c\u01b0\u1edbc (c\u01b0\u1edbc thanh to\u00e1n) d\u1ecbch v\u1ee5, vi\u1ec5n th\u00f4ng qu\u1ed1c t\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u1edbi n\u01b0\u1edbc ngo\u00e0i m\u00e0 c\u00e1c d\u1ecbch v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf ngo\u00e0i Vi\u1ec7t Nam<\/p>\n

              (Tr\u00edch: Th\u00f4ng t\u01b0 103\/2014\/TT-BTC \u2013 H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u00e1p d\u1ee5ng v\u1edbi c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1ea1i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ho\u1eb7c kinh doanh t\u1ea1i l\u00e3nh th\u1ed5 n\u01b0\u1edbc ta ch\u1ec9 r\u00f5 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c nh\u1eefng tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u cho Nh\u00e0 n\u01b0\u1edbc)<\/p>\n

                \n
              1. C\u00e1c lo\u1ea1i thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam<\/strong><\/li>\n<\/ol>\n

                Nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 C\u00e1 nh\u00e2n<\/em><\/strong><\/p>\n

                Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

                Thu\u1ebf TNCN<\/p>\n

                Nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i l\u00e0 T\u1ed5 ch\u1ee9c<\/em><\/strong><\/p>\n

                Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

                Thu\u1ebf TNDN<\/p>\n

                Nh\u00e0 th\u1ea7u, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i s\u1ebd n\u1ed9p thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh c\u00f3 hi\u1ec7u l\u1ef1c v\u1ec1 Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed kh\u00e1c.<\/p>\n

                  \n
                1. C\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo GROSS v\u00e0 NET<\/strong>
                  \n5.1. T\u00ednh thu\u1ebf theo GROSS<\/strong><\/li>\n<\/ol>\n

                  Khi h\u1ee3p \u0111\u1ed3ng gi\u1eefa nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 Gross t\u1ee9c l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf. L\u00fac n\u00e0y, quy tr\u00ecnh t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc: t\u00ednh thu\u1ebf GTGT => t\u00ednh thu\u1ebf TNDN.<\/p>\n

                  \u00a0Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/u><\/p>\n

                  C\u00f4ng th\u1ee9c:<\/p>\n\n\n\n
                  Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng x T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/u><\/p>\n

                  C\u00f4ng th\u1ee9c:<\/p>\n\n\n\n
                  Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = (Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u2013 thu\u1ebf GTGT) x T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf TNDN<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                  V\u00ed d\u1ee5: Doanh nghi\u1ec7p Vi\u1ec7t Nam X h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i Y, d\u1ecbch v\u1ee5 x\u00e2y d\u1ef1ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 5 t\u1ef7 \u0111\u1ed3ng. Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng t\u00ednh theo gi\u00e1 Gross.<\/p>\n

                  L\u00fac n\u00e0y:<\/p>\n

                    \n
                  • Nh\u00e0 th\u1ea7u Y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf nh\u00e0 th\u1ea7u.<\/li>\n
                  • Doanh nghi\u1ec7p X c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thay cho nh\u00e0 th\u1ea7u Y.<\/li>\n
                  • Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0: 5.000.000.000 \u0111\u1ed3ng<\/li>\n
                  • C\u00e1c chi ph\u00ed thu\u1ebf nh\u00e0 th\u1ea7u li\u00ean quan do nh\u00e0 th\u1ea7u Y ch\u1ecbu, t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT l\u00e0 3%, t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 2%.<\/li>\n<\/ul>\n

                    H\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo gi\u00e1 Gross:\u00a0<\/u><\/em><\/p>\n

                    B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT:\u00a0<\/em><\/p>\n\n\n\n
                    Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = 5.000.000.000 x 3% = 150.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN:\u00a0<\/em><\/p>\n\n\n\n
                    Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = (5.000.000.000 \u2013 150.000.000) x 2% = 97.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p:<\/em><\/p>\n\n\n\n
                    Thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p = 150.000.000 + 97.000.000 = 247.000.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    5.2 T\u00ednh thu\u1ebf theo NET<\/strong><\/p>\n

                    Khi h\u1ee3p \u0111\u1ed3ng gi\u1eefa nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 Net t\u1ee9c l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf. L\u00fac n\u00e0y, quy tr\u00ecnh t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh Doanh thu t\u00ednh thu\u1ebf TNDN v\u00e0 thu\u1ebf TNDN sau \u0111\u00f3 l\u00e0 Doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 thu\u1ebf GTGT r\u1ed3i x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u00e0 th\u1ea7u.<\/p>\n

                    Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN)<\/u><\/p>\n

                    C\u00f4ng th\u1ee9c:<\/p>\n\n\n\n
                    Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNDN x T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    Trong \u0111\u00f3: Doanh thu t\u00ednh thu\u1ebf TNDN: \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 to\u00e0n b\u1ed9 ph\u1ea7n doanh thu kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed m\u00e0 Ph\u00eda Vi\u1ec7t Nam tr\u1ea3 thay, ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

                    C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf:<\/p>\n\n\n\n\n
                    Doanh thu t\u00ednh thu\u1ebf =<\/td>\n\n

                    Doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf TNDN<\/p>\n

                    \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 ____________________________________<\/td>\n<\/tr>\n

                    1- T\u1ef7 l\u1ec7 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    T\u1ef7 l\u1ec7 % thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu theo ng\u00e0nh h\u00e0ng thay \u0111\u1ed5i t\u1eeb 0.1% \u0111\u1ebfn 10% t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng ng\u00e0nh h\u00e0ng.<\/p>\n

                    Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/u><\/p>\n

                    C\u00f4ng th\u1ee9c:<\/p>\n\n\n\n
                    Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf GTGT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    L\u01b0u \u00fd: Nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong> kh\u00f4ng<\/em><\/strong> \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u.<\/p>\n

                    Trong \u0111\u00f3:\u00a0Doanh thu t\u00ednh thu\u1ebf GTGT: \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 to\u00e0n b\u1ed9 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh g\u1eafn v\u1edbi h\u00e0ng h\u00f3a ch\u01b0a tr\u1eeb \u0111i c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed Ph\u00eda Vi\u1ec7t Nam tr\u1ea3 thay.<\/p>\n

                    V\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo hai ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c kh\u1ea5u tr\u1eeb<\/p>\n

                    Doanh thu t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c:<\/p>\n\n\n\n\n
                    Doanh thu t\u00ednh thu\u1ebf =<\/td>\n\n

                    Doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT<\/p>\n

                    _______________________________________<\/p>\n<\/td>\n<\/tr>\n

                    1- T\u1ef7 l\u1ec7 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                    V\u00ed d\u1ee5: Doanh nghi\u1ec7p Vi\u1ec7t Nam X h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i Y, d\u1ecbch v\u1ee5 x\u00e2y d\u1ef1ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 5 t\u1ef7 \u0111\u1ed3ng. Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng t\u00ednh theo gi\u00e1 Net.<\/p>\n

                    H\u01b0\u1edbng d\u1eabn t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u theo gi\u00e1 Net:<\/p>\n

                    B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT:<\/em><\/p>\n

                      \n
                    • X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN:<\/em><\/li>\n<\/ul>\n\n\n\n\n\n
                      Doanh thu t\u00ednh thu\u1ebf<\/td>\n=<\/td>\n\n

                      5.000.000.000<\/p>\n

                      \u00a0 \u00a0 \u00a0 \u00a0 \u00a0______________________________<\/td>\n<\/tr>\n

                      1- 2%<\/td>\n<\/tr>\n
                      <\/td>\n=<\/td>\n5.102.040.816<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                        \n
                      • X\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN:<\/em><\/li>\n<\/ul>\n\n\n\n
                        Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = 5.102.040.816 x 2% = 102.040.816,33<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                        B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT:\u00a0<\/em><\/p>\n

                          \n
                        • X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf GTGT:<\/em><\/li>\n<\/ul>\n\n\n\n\n\n
                          Doanh thu t\u00ednh thu\u1ebf<\/td>\n=<\/td>\n\n

                          5.000.000.000 + 102.040.816,33<\/p>\n

                          ________________________<\/p>\n<\/td>\n<\/tr>\n

                          1 \u2013 3%<\/td>\n<\/tr>\n
                          <\/td>\n=<\/td>\n5.259.835.893,12<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                            \n
                          • X\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT:<\/em><\/li>\n<\/ul>\n\n\n\n
                            Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = 5.259.835. 893,12 x 3% = 157.795.076,79<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                            B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p:<\/em><\/p>\n\n\n\n
                            Thu\u1ebf nh\u00e0 th\u1ea7u ph\u1ea3i n\u1ed9p = 102.040.816,33 + 157.795.076,79 = 259.835.893,124 \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                            6.Ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf m\u00e0 nh\u00e0 th\u1ea7u c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn<\/strong><\/p>\n

                            T\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u0169ng c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee7a doanh nghi\u1ec7p m\u00ecnh. Hi\u1ec7n nay, c\u00f3 03 (ba) ph\u01b0\u01a1ng ph\u00e1p n\u1ed9p thu\u1ebf m\u00e0 nh\u00e0 th\u1ea7u c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn:\u00a0ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p<\/em>.<\/p>\n

                              \n
                            • Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/li>\n<\/ul>\n

                              Nh\u00e0 th\u1ea7u \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1ebd ph\u1ea3i \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNDN gi\u1ed1ng c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam.<\/p>\n

                                \n
                              • Ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7:<\/li>\n<\/ul>\n

                                Nh\u00e0 th\u1ea7u \u00e1p d\u1ee5ng n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7 s\u1ebd\u00a0kh\u00f4ng ph\u1ea3i<\/em>\u00a0\u0111\u0103ng k\u00fd v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT, TNDN. Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam c\u00f3 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 \u1ea5n \u0111\u1ecbnh tr\u00ean doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, t\u1eeb \u0111\u00f3 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT, TNDN theo t\u1ef7 l\u1ec7 th\u00edch h\u1ee3p \u0111\u00e3 quy \u0111\u1ecbnh t\u1eeb tr\u01b0\u1edbc.<\/p>\n

                                Hi\u1ec7n nay, ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn nh\u1ea5t.<\/p>\n

                                  \n
                                • Ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p:<\/li>\n<\/ul>\n

                                  Nh\u00e0 th\u1ea7u \u00e1p d\u1ee5ng n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p s\u1ebd th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi:<\/p>\n

                                    \n
                                  • \n
                                      \n
                                    • \u0110\u0103ng k\u00fd v\u00e0 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/li>\n
                                    • N\u1ed9p thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                                      Kh\u00e1i ni\u1ec7m thu\u1ebf nh\u00e0 th\u1ea7u Thu\u1ebf nh\u00e0 th\u1ea7u trong ti\u1ebfng Anh l\u00e0 Foreign Contractor Tax, k\u00ed hi\u1ec7u l\u00e0 FCT, l\u00e0 lo\u1ea1i thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo lu\u1eadt Vi\u1ec7t Nam) c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng […]<\/p>\n","protected":false},"featured_media":13539,"template":"","article_category":[10],"class_list":["post-8318","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\/8318","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\/13539"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8318"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}