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Tra loi hon 100 cau hoi ve Thue TNCN, thue TNDN va cac chinh sach dan, giam thue

Tu luc 9 gio den 11 gio 30 ngay 23-6-2009, Cuc truong Cuc Thue TPHCM Nguyen Dinh Tan da co mat tai SGGP online de tra loi nhung thac mac cua ban doc xung quanh chu de: " Thue thu nhap ca nhan, thue thu nhap doanh nghiep va cac chinh sach giam, gian thue". Sau day la noi dung cua buoi giao luu:

Pham Thi Ha - Nu - ha_pht@yahoo.com -: - Cua hang chung toi la cua hang kinh doanh (buon ban le gom mat hang may mac : quan ao, ca vat, mu; mat_ mat hang da: giay dep, day nit, tui xach_ mat kinh_ dong ho_ nuoc hoa). Co thue muon lao dong tra luong. Xin cho chung toi hoi: . 1_ Co phai co nghia vu ke khai 3 loai thue sau: + Thue GTGT -> phuong phap tinh, thue suat ? . + Thue TNCN cua chu cua hang -> phuong phap tinh , thue suat? . + Thue TNCN cua nguoi lao dong -> phuong phap tinh, thue suat?

2_ Thue TNCN cua chu cua hang va nguoi lao dong ve PP tinh, va bieu thue co giong nhau khong?

3_ Mat hang kinh doanh tren co thuoc danh muc hang hoa duoc giam 50% thue suat thue GTGT theo chinh sach thue hien hanh khong?

4_ Chinh sach, gian, mien thue TNCN trong 2009 da co hieu luc den thoi diem nao? Tren tinh than co duoc mien thue TNCN het nam 2009 khong? . - Thuoc loai hinh cua hang kinh doanh toi co the lua chon hinh thuc dang ky thue truc tiep tren GTGT hay hinh thue thue GTGT theo phuong phap khau tru duoc khong? Hinh thuc truc tiep tren GTGT co duoc hoan thue khong vi toi thay cach tinh cung lay dau ra tru dau vao. . - Phuong phap quan ly thue cua nguoi lao dong trong cac to chuc , cua hang thi thuc hien theo hinh thuc khau tru tai nguon. Vay nghia vu, trach nhiem ke khai va nop la do nguoi chi tra thuc hien. Trong truong hop vi ly do nao do, nguoi chi tra tien luong, thu nhap khong thuc hien, hoac chua thuc hien, thi nguoi lao dong co bi truy thu khong?

- 1/ Nop thue cua cua hang va ca nhan lam cong tai cua hang

- Thue GTGT : Cua hang kinh doanh la ho kinh doanh ca the la doi tuong nop thue GTGT theo phuong phap tinh truc tiep tren GTGT, neu khong thuc hien duoc che do SSKT , khong xac dinh duoc doanh thu ban hang va gia von cua hang ban thi nop thue GTGT theo phuong phap khoan:

DT tinh thue GTGT , ty le % GTGT do co quan thue an dinh , Thue suat ap dung theo mat hang cung cap. Cua hang kinh doanh la doi tuong nop thue GTGT theo phuong phap tinh truc tiep tren GTGT, do do khong duoc hoan thue GTGT. Neu cua hang muon dang ky nop thue GTGT theo phuong phap khau tru thi phai chap hanh che do SSKT , hoa don chung tu va duoc co quan thue kiem tra co thong bao chap thuan , nhung cung khong duoc hoan thue GTGT.

- Thue TNCN : chu cua hang neu khong thuc hien duoc che do SSKT , khong xac dinh duoc doanh thu ban hang va gia von cua hang ban thi nop thue TNCN theo phuong phap khoan:

DT tinh thue TNCN, ty le % TNCT do co quan thue an dinh, duoc tinh giam tru gia canh, BHXH, Y te va dong gop tu thien theo quy dinh, Thue suat ap dung bieu thue luy tien tung phan doi voi thu nhap tu kinh doanh va tien luong tien cong.

- Ca nhan lam viec trong cua hang co HD lao dong, nop thue TNCN tu tien luong , tien cong can cu vao thu nhap, duoc tinh giam tru gia canh, BHXH, Y te va dong gop tu thien theo quy dinh, Thue suat ap dung bieu thue luy tien tung phan doi voi thu nhap tu kinh doanh va tien luong tien cong.

2/ Trong cac mat hang KD cua cua hang ghi tren, chi co mat hang quan ao duoc giam 50% muc thue suat thue GTGT theo quy dinh.

3/ Thue TNCN doi voi thu nhap tu tien luong, tien cong va kinh doanh duoc mien den het thang 6/2009. Tu 1/7/2009 phai nop thue TNCN.

4/ Viec thuc hien khau tru, ke khai, nop thue TNCN la trach nhiem chung cua co quan chi tra . Truong hop co quan chi tra thu nhap khong thuc hien tinh khau tru so thue phai nop cua nguoi lao dong truoc khi tra thu nhap , thi se bi truy thue nop thay nguoi lao dong.

Minh Nhien - Nam - minhnhien-2009@gmail.com  -:  1/ Don vi chung toi la don vi su nghiep ngoai cong lap (Truong Trung cap Tu thuc), hoat dong trong linh vuc dao tao trung cap chuyen nghiep. Hien nay don vi dang gap mot so kho khan trong viec xac dinh chi phi hop ly de tinh thue TNDN nhu sau: . Theo quy dinh tai Khoan 1 va Khoan 2 Muc IV Phan C Thong tu so 130/2008/TT-BTC ngay 26/12/2008 cua Bo Tai Chinh thi khoan chi phi hop ly la cac khoan chi phai co day du hoa don, chung tu theo quy dinh hoac thuc te co phat sinh co lien quan den hoat dong san xuat, kinh doanh cua doanh nghiep. Truong hop don vi chung toi co cac ban nganh doan the nhu: Chi bo, Hoat dong Doan thanh nien (day la cac hoat dong chinh tri mang tinh bat buoc trong truong hoc), vay nhung kinh phi ho tro cho hoat dong nay nhu: Mua he xanh, Hoi dien Nganh Giao duc – Dao tao, cac hoat dong khac theo yeu cau cua Doan cap tren, chinh quyen cap tren, co duoc dua vao chi phi hop ly hay khong?.

2/ Truong hop nguoi lao dong lam viec 2 noi co cung chung mot chu (La Vien truong cua Vien ; dong thoi la Chu tich HDQT cua Truong Trung cap Tu thuc.-deu la nguoi dai dien phap luat) Truong hoc la tien than cua Vien nhung lai co 2 MST khac nhau). Theo quy dinh thi ca nhan chi duoc chon 1 co quan la co quan chinh de thuc hien khau tru thue TNCN. O day co truong hop ca nhan co tong muc thu nhap ca 2 noi co thang khong den 4 trieu dong (khong co nguoi phu thuoc), co thang lai hon 4 trieu dong. Nhung ca nam thi lai khong den muc nop thue thi ca nhan co duoc lam cam ket de tam thoi khong khau tru thue khong? . Mong quy co quan tra loi de chung toi biet va thuc hien! chan thanh cam on.

- 1/ Theo quy dinh hien hanh ve thue TNDN, khoan chi ung ho cac doan the nhu: Chi bo, Hoat dong Doan thanh nien, nhu: Mua he xanh, Hoi dien Nganh Giao duc – Dao tao, cac hoat dong khac theo yeu cau cua Doan cap tren, chinh quyen cap tren la nhung khoan chi khong duoc tru khi xac dinh thu nhap chiu thue TNDN.

2/ Ca nhan la vien truong va la chu tich HDQT, co thu nhap la thu lao nhan tu vien thi phai ke khai giam tru gia canh tai Vien de ke khai nop tinh thue TNCN , doi voi khoan tien thu lao cho chu tich HD quan tri nhan duoc, truong se khau tru 10% thue TNCN tren muc thu nhap tu 500.000 dong/lan tro len. Cuoi nam, ca nhan nay thuc hien quyet toan truc tiep voi co quan thue. Truong hop nay ca nhan khong duoc lam cam ket de tam thoi khong khau tru thue.

Cong ty lien doanh Wu Feng Viet Nam - Nam - - Dia chi: Lo C12-C12A, dso 10, KCN Le Minh Xuan, Bi: - 1. Theo Giay phep dau tu so 30/GP-KCN-HCM ngay 17/07/1999 Cong ty chung toi duoc huong uu dai thue TNDN nhu sau:. - Thue loi tuc hang nam bang 15% loi nhuan thu duoc.. - Doanh nghiep duoc mien thue loi tuc trong 2 nam ke tu nam bat dau co lai va duoc giam 50% trong 2 nam tiep theo..

2. Theo Giay phep dieu chinh so: 30/GPDC2–KCN-HCM ngay 03/11/2003 Cong ty chung toi duoc huong uu dai thue TNDN nhu sau:. - Thue thu nhap doanh nghiep hang nam bang 10% loi nhuan thu duoc.. - Doanh nghiep lien doanh duoc mien thue TNDN trong 4 nam ke tu khi kinh doanh co lai va giam 50% trong 4 nam tiep theo.. Cong ty chung toi bat dau kinh doanh co lai vao nam 2003 . Cong ty chung toi da thuc hien mien thue TNDN trong 4 nam : 2003, 2004, 2005, 2006 va thuc hien giam trong 4 nam: 2007, 2008, 2009, 2010...

Cau hoi: Theo Nghi dinh 124/2008/ND-CP ngay 11/12/2008 Quy dinh chi tiet va huong dan thi hanh mot so dieu cua Luat thue TNDN thi Cong ty chung toi co hoi nhu sau:. 1/ Nhu vay den het nam 2011, Cong ty chung toi con duoc huong thue suat uu dai la 10% nua khong ?. 2/ Tu nam 2012 tro ve sau Cong ty chung toi se ap dung thue suat thue TNDN la 10% hay 15% hay la 25% cho thoi gian con lai cua du an?. Kinh mong Quy Cuc Truong tra loi nhung thac mac neu tren de Cong ty chung toi thuc hien theo dung quy dinh.. Chan thanh cam on!

- De nghi doanh nghiep lien he Cuc Thue TP.HCM cung cap cac giay phep thanh lap va dieu chinh de duoc Cuc Thue TP tra loi

Cong ty TNHH Anh Mai Anh - Nam - -: - Cong ty chung toi dang hoat dong thuong mai nganh in an gom cac san pham nhu: in Tem, Decal, Catalogue, To roi, bien nhan, Danh thiep, Folder, Lich. Theo thong tu so 85 va Quyet dinh13 vua ban hanh Nganh in (tru in tien) duoc giam 50% thue xuat thue GTGT. Vay cty chung toi xin hoi nhung san pham tren san pham nao duoc giam % thue xuat theo quy dinh. Xin cam on!

- Truong hop Cong ty hoat dong linh vuc thuong mai ban san pham in thi cac san pham bang giay da in nhu : nhan, danh thiep, bien lai (bien nhan) duoc giam 50% thue suat thue GTGT tu ngay 01.5.2009 den het ngay 31.12.2009.

Cục truỏng Cục Thué TPHCM Nguyẽn Dình Tán (bia phai) dang tra loi cac cau hoi do ban doc gui den.

Trung - Nam - trungvinamedic@gmail.com  -: - Xin duoc hoi, mot nhan vien dang lam viec 02 cong ty A va B. Nhan vien nay da dang ky ma so thue tai cong ty A nhung khong cung cap MST cho cong ty B vi muon giau thong tin. Trong truong hop nay, khi tra luong cho nhan vien nay cong ty B se khau tru thue TNCN nhu the nao? - Trong truong hop nhan vien nay cung cap MST cho cong ty B thi cong ty B se khau tru bao nhieu %? Tran trong cam on.

- Truong hop nhan vien co ky hop dong lao dong theo quy dinh cua Bo Luat lao dong thi thu nhap tu tien luong, tien cong nop thue TNCN theo bieu thue luy tien tung phan. Truong hop ca nhan khong co ky hop dong lao dong thi moi lan chi tra cho ca nhan tu 500.000 dong tro len, co quan chi tra thu nhap khau tru thue TNCN 10% tinh tren so tien chi tra (ca nhan co MST lan khong co MST).

nen.vu@vvt.com.vn - Nam - -: - Cong ty toi thanh lap thang 08/2007 la cty 100% von nuoc ngoai, chuyen gia cong phan mem xuat khau. Vay theo luat thue TNDN moi thi cong ty chung toi duoc huong uu dai mien giam thue nhu the nao. Toi da doc TT130 ve thue TNDN nhung khong hieu cum tu “ Doanh nghiep moi thanh lap tu du an dau tu” ap dung cho cac doanh nghiep thanh lap tu ngay thang nam nao? Xin chan thanh cam on.

- Doanh nghiep thanh lap thang 8/2007 (thoi diem hieu luc cua Thong tu so 134/2007/TT-BTC ngay 23/11/2007 cua BTC huong dan ve thue TNDN ), nganh nghe : san xuat gia cong phan mem, can cu theo quy dinh tai Thong tu so 134/2007/TT-BTC huong dan ve thue TNDN thi neu Cty la doanh nghiep moi thanh lap thi duoc huong uu dai : ap dung thue suat 10% trong 10 nam ke tu khi bat dau hoat dong kinh doanh, mien thue TNDN 4 nam dau ke tu khi co doanh thu, giam 50% thue TNDN trong thoi gian 9 nam tiep theo . DN thanh lap tu ngay 01/01/2009 moi ap dung thoi diem hieu luc thi hanh cua Thong tu so 130/2008/TT-BTc ngay 26/12/2008 cua BTC huong dan ve thue TNDN.

Xuan Dung - Nu - vandung_80@yahoo.com  -: - Xin hoi, tren to khai khau tru thue TNCN (mau 02/KK-TNCN), chi tieu [09] :tong thu nhap tra cho LD trong ky & chi tieu [11] tong thu nhap tra cho LD thuoc dien khau tru la tong thu nhap sau khi da tru cac khoan dong gop BHXH, BHYT, BH that nghiep theo quy dinh hay la tong thu nhap chua tru bat ky cac khoan dong gop nao ?

- Chi tieu [09] tren to khai thue TNCN theo mau so 02/KK-TNCN : tong thu nhap tra cho LD trong ky : the hien tong so thu nhap ma tat ca cho nguoi LD trong doanh nghiep nhan duoc bao gom ca nguoi chua thuoc chua thuoc dien khau tru ; chi tieu [11] chi the hien tong so thu nhap ma tat ca cho nguoi LD trong doanh nghiep nhan duoc thuoc dien khau tru ma thoi .

Do Bich Dao - Nu 25 tuoi - bichdao_do1512 - 38 Truong Quoc Dung, P.8, Q.PN: - Hien nay, Quoc hoi da thong qua de nghi mien thue TNCN 6 thang dau nam 2009. Nhu vay doi voi co quan chi tra thu nhap phai thuc hien nhu the nao ? Khong tinh thue TNCN 6 thang dau nam va chi tinh thue TNCN cho khoan thu nhap tu thang 7/2009 tro di; hay la cuoi nam quyet toan thue TNCN, chia deu 12 thang va tien hanh mien giam 6 thang dau nam.

- Ong Nguyen Dinh Tan: Ve nguyen tac khoan thue TNCN phat sinh cua 6 thang dau nam 2009 theo Nghi Quyet cua Quoc Hoi  duoc mien thue, thue TNCN phat sinh tu 01/07/2009 phai khau tru, ke khai nop thue theo quy dinh. Viec cuoi nam tong hop thu nhap 12 thang de tinh thue TNCN binh quan mot thang roi nhan 6 thang de xac dinh so thue mien, so thue phai nop hay tach rieng phan thue TNCN cua 6 thang duoc mien van de nay phai cho huong dan cua Bo Tai Chinh.

xuanmy0101@yahoo.com.vn  - Nam - -:1/ Toi nhan tien an giua 400.000 d/thang, chi phi di lai 200.000 d/thang (nhan bang tien mat). Nhu vay khoan thu nhap tren co phai chiu thue TNCN hay khong ?. .

2/ Toi co thu nhap chinh dang ky o Cuc Thue TP.HCM, ngoai ra toi lam them o hai noi quan 5 va quan 6, toi cu tru tai quan 8. Vay cuoi nam toi phai quyet toan thue TNCN nhu the nao va quyet toan o dau.. .

 3/ Ban toi 5 thang dau nam lam o cong ty kinh doanh bat dong san do Chi Cuc Thue Binh Chanh quan ly, 7 thang cuoi nam lam o cong ty gia cong Inox do Chi cuc thue quan 8 quan ly. Vay cuoi nam quyet toan thue TNCN nhu the nao va quyet toan o dau.. .

4/ Anh toi co mot chiec xe tai cho hang thue cho cac cong ty, cac cong ty yeu cau Anh toi cung cap hoa don GTGT ve viec cho hang. Hien nay Anh toi cu tru tai quan 8. Anh toi phai nho Chi Cuc Thue quan 8 xuat hoa don GTGT. Vay muc thue suat thue GTGT va thue thu nhap ca nhan la bao nhieu phan tram, rieng thue thu nhap ca nhan co duoc giam tru cho ban than cung nhu phu thuoc giam tru gia canh cho con cua anh hien nay 8 tuoi..

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue TP:  1/ Khoan tien an giua ca, 400.000 dong thang la phu hop voi quy dinh cua Bo lao Dong khong tinh vao thu nhap chiu thue TNCN. Khoan chi phi di lai chi truc tiep bang tien mat la thu nhap phai chiu thue.

2/ Truong hop ban co thu nhap tu nhieu noi thi cuoi nam ban truc tiep ke khai quyet toan voi co quan thue noi cu tru.

3/ Truong hop ban trong nam lam viec o hai noi, thi cuoi nam truc tiep ke khai QTT voi co quan thue noi cu tru.

4/ Truong hop anh cua ban hco thue xe tai thi phai lien he CCT Quan 8 de ke khai nop thue va cap hoa don de xuat cho khach hang. Thue suat thue GTGT la 10%, thue suat thue TNCN con tuy thuoc vao gia canh cua anh ban. Truoc khi tinh thue anh ban duoc giam tru gia canh cho ban than va nguoi con 8 tuoi.

TRANGLE62002@GMAIL.COM - Nam - -: - Vo chong ong A cho cong ty chung toi thue mat bang de dat van phong lam viec va co ky hop dong kinh te. Khi Vo Chong ong A len Chi Cuc Thue nho xuat hoa don cho cong ty chung toi thi co hai truong hop sau: -Truong hop 1: So huu can nha la do ong A dung ten thi thue thu nhap ca nhan do mot minh ong A chiu hay la do vo chong ong A chiu. -Truong hop 2: So huu can nha la do vo chong ong A cung dung ten thi thue thu nhap ca nhan do mot minh ong A chiu hay la do vo chong ong A chiu. Hien tai la dang xay ra vu bat dong giua Chi Cuc Thue va Vo Chong ong A. Chi Cuc Thue bat mot minh ong A phai nop thue TNCN. Trong khi do ong A ly giai la can nha la dong so huu cua hai vo chong dung ten nen thue TNCN phai do hai vo chong chiu. Trong truong hop nay se xay ra so thue TNCN phai nop khac nhau do ap dung bieu thue luy tien tung phan khac nhau. Cong ty chung toi co doc trong thong tu 84 thi thay cach ly giai cua vo chong ong A la dung nhung khong lam sao giup duoc vi Chi Cuc Thue da quyet roi. Rat mong quy cap huong dan de chung toi duoc ro. Chan thanh cam on.

- Ong Do Quoc Tuan - Pho truong phong Tuyen truyen - Ho tro nguoi nop thue : Truong hop can nha cua ong A cho Cty thue, neu can nha thuoc dong so huu cua 2 vo chong , thi thue TNCN se do vo chong ong A chiu (bao gom ca vo ong A); can nha cua ong A cho Cty thue chi la so huu cua ong A , thi thue TNCN se do ong A chiu. De nghi ban chung minh ro quyen so huu can nha cho CCT biet de tinh thue TNCN theo dung quy dinh.

nguyen thi nu - Nu 32 tuoi - nu20002006@yahoo.com.vn  - 328/16/18 XVNT, phuong 25, BT: - - Xin hoi, cty toi co von dau tu 100% nuoc ngoai, sep toi la nguoi nuoc ngoai cu tru tai VN ( thuoc dien ca nhan cu tru). Vay chi phi thue nha co duoc tru khi cac dinh thu nhap chiu thue?.. Tran trong cam on.

- Ong Nguyen Dinh Tan: Chi phi thue nha cong ty tra ho cho nguoi lao dong neu duoc thoa thuan trong hop dong lao dong va co day du hoa don, chung tu hop phap (mang ten, dia chi, ma so thue Cong ty) thi Cong ty duoc tinh vao chi phi duoc tru khi xac dinh thue TNDN phai nop theo quy dinh. Ve phia nguoi lao dong, khoan tien thue nha do Cong ty chi tra duoc tinh vao thu nhap chiu thue TNCN theo so thuc te chi tra nhung khong vuot qua 15% tong thu nhap chiu thue (chua bao gom tien thue nha).

lxl.pnt2006@yahoo.com.vn  - Nam - -: - 1/ Tien luong, tien cong cua thang 06/2009 duoc Cong ty chi tra cho nhan vien vao tuan dau cua thang 07/2009 co duoc mien thue thu nhap ca nhan? .

 2/ Nhan vien da ky Hop dong lao dong o mot Cty X va chua co ma so thue dong thoi cung ky Hop dong lao dong tai Cty Y (thoi gian lam viec theo gio va khong tron ngay); vay thu nhap tu tien luong, tien cong cua nhan vien nay tai Cty Y (co thang 3 trieu nhung cung co thang 8 trieu), Cty Y co phai khau tru thue TNCN cua nhan vien nay khong? muc khau tru nhu the nao, co duoc giam tru gia canh va nguoi phu thuoc khong?

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue TP : 1/ Theo Nghi Quyet cua Quoc Hoi thi khoan thue TNCN phat sinh trong 6 thang dau nam 2009 cua doi tuong duoc gian nop thue truoc day duoc mien thue.

2/ Truong hop Ong da ky hop dong lao dong lam viec tai hai noi, da nop ho so dang ky thue theo quy dinh va co lam to khai dang ky nguoi phu thuoc va co ho so chung minh nguoi phu thuoc theo quy dinh thi Ong duoc quyen chon tinh thue TNCN theo bieu thue luy tien tung phan, truoc khi tinh thue duoc giam tru gia canh cho ban than la 4 trieu dong thang, nguoi phu thuoc la 1,6 trieu dong thang tai mot noi, dong thoi thong bao cho noi lam viec con lai biet de khong tinh giam tru gia canh.

Nguyen Van Nhan - Nam - nhan.nv@sms-vn.com ] -: - Kinh goi: Cuc thue TP.HCM, xin duoc hoi mot so cau sau 1: Doanh nghiep chung toi duoc thanh lap vao nam 2002 trong cong vien phan mem Quang Trung, doanh nghiep duoc huong uu dai ve thue TNDN: mien thue TNDN 4 nam dau ke tu nam co lai va duoc giam 50% thue TNDN cua 9 nam tiep theo. Xin hoi:

1/ doanh nghiep co the thuc hien dong thoi dang ky chuyen lo 5 nam ke tu sau nam phat sinh lo va huong uu dai thue TNDN "mien 4 giam 9" hay khong? .

2: Doanh nghiep da nop thue thu nhap ca nhan phat sinh nghia vu nop thue trong thang 01/2009 , nay doanh nghiep muon can tru so thue thu nhap ca nhan da nop cua thoi diem nhu tren voi so thue TNCN se phat sinh ke tu 01/07/2009 co duoc hay khong & thu tuc lam nhu the nao? .

 3: Quoc hoi da thong qua viec mien-giam nop thue thu nhap ca nhan. Vay khi nao co van ban chinh thuc de doanh nghiep ap dung thuc hien. Tran trong cam on.

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: Viec uu dai thue TNDN va viec chuyen lo la 2 van de doc lap voi nhau, khong co dieu kien rang buoc giua 2 chinh sach nay, do do neu trong thoi gian duoc huong uu dai mien giam thue TNDN , doanh nghiep van duoc quyen chuyen lo (neu con trong thoi han khong qua 5 nam) vao nhung nam duoc huong uu dai thue TNDN .

DN da nop thue TNCN cua nguoi lao dong trong thoi gian duoc mien thue tu thang 1/2009 den het thang 6/2009, thi so thue nop thua nay se duoc chuyen qua nop cho so thue phat sinh ke tu thang 7/2009. Quoc Hoi da thong qua Nghi Quyet cho mien thue TNCN, DN co the thuc hien ngay viec mien thue

hai nguyenkim - Nam - kimhai_nguyen@yahoo.com  -: - Kinh thua Quy Cuc Truong Cuc Thue , Cong ty chung toi mua tu nha cung cap nuoc ngoai Cong ty A cac mat hang phan men ( software) cua IBM ,HP, hang nhap ve Viet Nam co dia CD , co giay chung nhan cua hang IBM ,HP, da lam thu tuc Hai quan nhap hang tri gia lo hang mua dut ban doan la 4000 USD, thue nhap khau la 0% , khong chiu thue VAT .Hang ve chung toi xuat ban cho Cong ty khac o VN cung mua dut ban doan ..

Vay khi chung toi thanh toan cho nha cung cap A qua ngan hang ,trong truong nay la 4000 USD , theo to khai hai quan, hop dong nhap khau, Invoice ,,,,, chung toi co phai nop thue nha thau khong ?. Neu khong, thi trong truong hop nao nhap phan men phai nop thue nha thau nuoc ngoai?

- Ba Nguyen Thi Minh Nhut - Pho Truong Phong Tuyen truyen Ho tro: 

Truong hop nay phai nop thue nha thau. Phan mem may tinh khong chiu thue GTGT, thue TNDN tu tien ban quyen tinh theo ty le 10% tren gia tri hop dong.

honey_khin@yahoo.com  - Nam - -: - Van phong dai dien cua chung toi chinh thuc dong cua tu 31/5/2009, neu vay, theo thong tu 27 ve mien giam thue TNCN cho 6 thang dau nam 2009, thi cac nhan vien cua van phong co duoc mien thue thu nhap hay khong? Neu khong thi xin cho chung toi biet ro li do. Mac du chung toi da dong cua, nhung toan bo nhan vien cua chung toi sau da duoc chuyen qua mot van phong moi cung thuoc chung 1 tap doan. Chung toi phai dong cua vi cong ty me da doi ten va doi giay phep moi. Vi chung toi dang tien hanh ho so quyet toan de hoan tat thu tuc dong cua. Xin Quy Cuc huong dan va tra loi cau hoi va thac mac tren cua chung toi..

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM: Theo Thong tu so 27/2009/TT-BTC ngay 06/2/2009 cua Bo Tai chinh thi thu nhap tu tien luong tien cong cua ca nhan cu tru thuoc doi tuong duoc gian nop thue TNCN tu ngay 01/01/2009 den het ngay 1/5/2009.

Theo do, cac nhan vien Viet Nam du dieu kien la ca nhan cu tru thi van duoc mien nop thue TNCN trong 5 thang. Rieng doi voi ca nhan nguoi nuoc ngoai neu roi VN truoc 30/6/2009 thi khong duoc mien thue.

Võ Thanh Trúc - Nam 37 tuoi - vothanhtruc1973@gmail.com  - 199/43 CMT8 - P4 - Q3 - TP.HCM: - Giám dóc DNTN có phải nọp thué TNCN khong? Néu có thì viẹc dang ký và kháu trù thué nhu thé nào? Chan thành cảm on.

- Ba Nguyen Thi Minh Nhut - Pho Truong Phong Tuyen truyen Ho tro: DNTN sau khi nop thue TNDN thi thu nhap con lai cua Giam doc khong phai nop thue TNCN.

Ban doc giau ten - Nam - -: - Cach day 2 nam ben cong ty chung toi co ky 1 hop dong thue nha nhung khong co cong chung ma chi ky 2 ben: Dai dien cong ty thue nha va nguoi cho thue nha. Cong ty chung toi da dong thue nha day du trong suot 2 nam qua va co chung tu day du (hoa don GTGT di chi cuc thue cap, giay nop tien NSNN, phieu thu tien co day du chu ky cua chu nha). Nay toi duoc biet neu hop dong thue nha khong duoc cong chung tai phong cong chung cua nha nuoc thi chi phi thue nha se khong duoc coi la chi phi hop ly. Chi con 3 thang nua la chung toi het han phai thanh ly hop dong. Vay lam cach nao de chi phi thue nha nay co the duoc coi la chi phi hop ly. Xin vui long huong dan giup. Cam on.

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM: Theo Thong tu so 130/2008/TT-BTC ngay 26/12/2008 cua Bo Tai chinh ve thue TNDN thi moi khoan chi phi neu thoa 2 dieu kien duoi day duoc tinh vao chi phi duoc tru khi xac dinh thu nhap chiu thue TNDN.

- Co lien quan den hoat dong san xuat kinh doanh cua doanh nghiep.- Co day du hoa don chung tu theo quy dinh cua phap luat.

Theo do, neu hop dong thue nha cua ban duoc thuc hien theo dung quy dinh cua phap luat (Hop dong thue nha duoi 6 thang khong phai cong chung) va co day du hoa don chung tu thanh toan tien thue nha thi chi phi thue nha van duoc tru khi xac dinh thu nhap chiu thue TNDN.

Huynh Minh Duc - Nam - -: - Cty toi da dang ky MST cho nhan vien trong thang 06. Nhung den thang 7 moi co MST. Tuy nhien tat ca nhan vien dieu co thu nhap duoi 4tr/thang (Vi cong ty nho). Vay cty toi hang thang co can lap to khai thue TNCN khong?Xin cam on!

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM: Theo thong tu so 84/2008/TT-BTC ngay 30/9/2008 cua Bo Tai chinh ve thue TNCN thi to chuc tra cac khoan thu nhap thuoc dien chiu thue TNCN phai thuc hien khau tru thue va nop to khai cho co quan thue hang thang.

Truong hop, hang thang neu khong phat sinh so thue TNCN phai khau tru thi to chuc khong phai nop to khai thue hang thang, nhung cuoi nam to chuc phai lap to khai quyet toan thue TNCN.

Nguyen Thi Thu Hien - Nu 37 tuoi - Caytrongbc@vnn.vn  - 409 Kinh Duong Vuong, P. An Lac, Binh Tan: - Xin cho hoi, neu mot nguoi lam viec 2 noi, tai cong ty chinh co ke khai giam tru gia canh, va cung cap ma so thue cho Cong ty thu hai , neu cong thu nhap ca hai noi ma tru gia canh thi chua co thu nhap chiu thue, vay truong hop nay tinh thue TNCN nhu the nao ? Ca nhan nay quyet toan thue TNCN lam sao ?

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh:  Ca nhan lam viec tai 2 noi deu co hop dong Lao dong , thi ca nhan do phai lua chon 1 trong 2 noi de dang ky giam tru gia canh, va noi kia se khong duoc dang ky giam tru gia canh, neu dang ky giam tru gia canh tai 1 noi khong het nguoi phu thuoc, thi duoc dang ky tiep vao noi thu 2 . Cuoi nam ca nhan nay phai thuc quyet toan thue truc tiep voi co quan thue.

Jennifer Nugyen - Nam - jennifernguyen@agsvn.com.vn  -: - Thua Cuc Thue Thanh Pho, Ve viec khau tru thue TNCN cho nhung nguoi khong ky hop dong lao dong , neu nhu nguoi do co MST ca nhan thi khau tru 10%, khong co MST ca nhan thi khau tru 20%. Nhung nguoi do da di dang ky MST tren Cuc Thue nhung cho den nay van chua co MST ca nhan thi phai ap dung muc khau tru bao nhieu?

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM: Theo quy dinh moi tai Thong tu so 62/2009/TT-BTC ngay 27/3/2009 cua Bo Tai chinh ve thue TNCN thi viec khau tru thue doi voi nhung ca nhan khong ky hop dong lao dong co muc tra thu nhap tu 500.000 dong tro len cho moi lan chi tra, ap dung thong nhat mot muc khau tru 10% tren thu nhap chi tra (Khong phan biet ca nhan da co MST hay chua co MST).

To Phuong - Nu - Phuong70@gmail.com  - Tan Binh: - Thua ong Tan, toi dang co nha cho thue, duoc nha nuoc cho mien giam thue TNCN trong 6 thang dau nam, trong thoi gian do, ben thue nha doi hoa don do de thanh toan voicong ty me. Vay theo ong, chung toi khong phai dong thue thi lay dau ra hoa don do cho ben thue?

- Ba Nguyen Thi Minh Nhut - Pho Truong Phong Tuyen truyen Ho tro: Chi lien he chi cuc thue noi co nha cho thue de nop thue GTGT va duoc cap hoa don tai chinh.

hieuthailong@gmail.com  - Nam - -: - 1/ Cong ty chung toi co tuyen dung lao dong nuoc ngoai lam viec tai Cong ty, ky hop dong duoi 3 thang ( Lao dong khong cu tru), vay Cong ty chung toi khai thue TNCN cho nhung nguoi nay nhu the nao, va dong bao nhieu % thue TNCN tren tong tien luong nhan duoc. Ngoai dong thue TNCN ra con phai bat buoc dong nhung loai thue nao khong..

2/ Nhung nhan vien nuoc ngoai hien dang lam viec tai Cong ty ( co dang ky lao dong) va coi nhu la ca nhan cu tru thi khai thue TNCN tu thu nhap tien luong, tien cong cua nhung nguoi nay se khai nhu the nao. Co duoc tru 4.000.000 d, giam tru gia canh va tinh bac thue luy tien theo Thong Tu 84 khong.. 3/ Trong 2 Phuong an de nghi giam thue TNCN dang duoc Quoc Hoi thong qua thi Doi voi ca nhan khong cu tru co duoc giam thue TNCN trong 6 thang dau nam 2009 khong?

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue TP:1/ Ca nhan nuoc ngoai khong cu tru co thu nhap tu tien luong tien cong nop thue TNCN theo thue suat 20% tren thu nhap chiu thue.

2/ Nguoi nuoc ngoai la ca nhan cu tru co thu nhap tu tien luong tien cong tinh thue TNCN theo bieu thue luy tien tung phan duoc giam tru gia canh cho ban than va nguoi phu thuoc theo quy dinh.

3/ Ngay 19.06.2009 Quoc Hoi da thong qua Nghi Quyet mien thue TNCN 6 thang dau nam 2009 cho cac doi tuong duoc gian nop thue truoc day. Theo quy dinh tai Thong tu 27 ve gian nop thue thi ca nhan khong cu tru co thu nhap tu tien luong tien cong khong thuoc doi tuong duoc gian nop.

Cong ty TNHH TM Nguyen Hung. - Nam - - 681/8A Hau Giang, p. 11, Q.6: - 1.Xin cho Cong ty chung toi hoi ve luat Thue TNCN se ap dung vao dau thang 7 nay (ket qua sau cuoc hop Quoc Hoi), co thay doi gi so voi thong tu truoc, khi nao bat dau ap dung, xin huong dan cac thu tuc, ho so ke khai va quyet toan.. , doi voi truong hop :. + Thu nhap tu tien luong tien cong. + Thu nhap tu cho thue tai san( nha, xe, ..). + Thu nhap tu loi tuc co dong .. 2. Cong ty chung toi da dang ky MST ca nhan tu T1/2009 ma bay gio van chua duoc cap MST, vay chung nao moi duoc cap? Neu chua co MST vay cong ty nhan vien chung toi van phai ke khai va dong thue binh thuong? Vay Cuc thue se quan ly ho so ko dua ten MST?. 3.Doi voi Thue Thu nhap Doanh nghiep ( ket qua sau cuoc hop Quoc Hoi), co gi thay doi so voi Thong tu 03/2009/TT-BTC khong ?. Xin vui long giai dap nhung thac mac tren cho Cong ty chung toi de chung toi som cap nhat va ap dung! Cong ty chung toi rat chan thanh cam on!.

- Ong Nguyen Dinh Tan: Theo Nghi quyet cua Quoc hoi thi tu ngay 01.7.2009 Luat thue TNCN duoc tiep tuc thuc hien doi voi cac khoan thu nhap nhu sau: thu nhap tu tien luong tien cong, thu nhap tu kinh doanh, chuyen nhuong bat dong san, thua ke, qua tang, trung thuong. Rieng cac khoan thu nhap tu dau tu von, chuyen nhuong von (bao gom ca chuyen nhuong chung khoan), thu nhap tu ban quyen, chuyen nhuong quyen thuong mai thi tiep tuc duoc mien thue TNCN phat sinh trong 06 cuoi nam 2009 doi voi ca nhan cu tru va khong cu tru.

Viec cap ma so thue cho Cong ty,Cuc Thue TP da cap, xin moi ban den o so 14 bo phan 1 cua Phong TTHT de nhan.

Ve giam, gia han thue TNDN tiep tuc thuc hien theo huong dan tai Thong tu so 03/2009/TT-BTC ngay 13.01.2009 cua Bo Tai chinh.

Nguyen Thi Thu Hien - Nu 37 tuoi - caytrongbc@vnn.vn  - 409 Kinh Duong Vuong, P. An Lac, Q. Binh Tan: - Xin cho hoi , trong truong hop nao thi phai lam cam ket tam thoi khong khau tru thue TNCN.

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM: Theo quy dinh moi tai Thong tu so 62/2009/TT-BTC ngay 27/3/2009 cua Bo Tai chinh ve thue TNCN thi khi khau tru thue doi voi cac khoan thu nhap nhu tien luong, tien cong, tien thu lao ... tra cho cac ca nhan khong ky hop dong lao dong co muc tra thu nhap tu 500.000 dong tro len cho moi lan chi tra thi ap dung thong nhat mot muc khau tru theo ty le 10% tren thu nhap chi tra.

Truong hop ca nhan chi co duy nhat thu nhap thuoc doi tuong phai khau tru thue theo ty le neu tren nhung uoc tinh tong muc thu nhap chiu thue cua ca nhan sau khi tru gia canh chua den muc phai nop thue thi ca nhan co thu nhap lam cam ket (theo mau so 23/BCK-TNCN) gui co quan chi tra thu nhap de co quan chi tra thu nhap lam can cu tam thoi chua khau tru 10% thue TNCN.

nguyen duc thanh - Nam 50 tuoi - ducthanh@walla.com  -: - Toi duoc biet Quoc hoi da quyet dinh mien thue TNCN 6 thang dau nam, nhu vay thoi diem xac dinh thu nhap duoc mien thue tinh theo nguon goc hay thoi diem chi tra? Xin Ong cho biet cu the.

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue TP: Quoc Hoi da co Nghi Quyet mien thue TNCN 6 thang dau nam 2009 cho cac doi tuong duoc gian nop thue truoc day. Ve nguyen tac khoan thue TNCN tu tien luong, tien cong phat sinh trong 6 thang dau nam duoc mien thue. Viec xac dinh thu nhap duoc mien thue (theo nguon goc phat sinh hay thoi diem chi tra) phai cho huong dan cua Bo Tai Chinh.

Duong Thanh Tuan - Nam 35 tuoi - tindt.pivls@gmail.com  - Vung tau: - Chung toi la Cong ty Dau tu theo quy dinh thi duoc huong uu dai. Trong thoi gian chuan bi hoan thanh thu tuc du an co khoan tien dem gui ngan hang phat sinh ra doanh thu . Vay khoan doanh thu nay co duoc huong uu dai khong?. Chung toi da gui van de nay den Vu chinh sach thue thi vu. chinh sach thue tra loi:. . Can cu vao muc giai dap thac mac thue tren Website cua Bo Tai chinh ngay 25/08/2008 va trong muc hoi dap chinh sach thue cua Thoi bao tai chinh so: 124 phat hanh ngay 15/10/2008 neu ro: “Truong hop doanh nghiep cua ban trong nam dau tien do chua phat sinh thu nhap tu hoat. dong chinh ma chi co doanh thu tu tien lai gui ngan hang neu ket qua cuoi cung trong nam doanh nghiep co lai thi doanh nghiep cua ban cung duoc mien thue.”.

Tuy nhien theo cong van so 342/TCT-CS ngay 23/01/2009 cua Tong Cuc thue lai cho rang:”Truong hop co so kinh doanh moi thanh lap tu du an dau tu duoc huong thue TNDN, dang trong giai doan dau tu xay dung chua co doanh thu tu hoat dong kinh doanh theo nganh nghe uu dai nhung co thu nhap khac thi co so kinh doanh ke khai nop thue TNDN doi voi thu nhap khac theo quy dinh , khong ap dung uu dai thue TNDN.( Bao gom thue suat uu dai va thoi gian mien giam thue)”. 

Mat khac cong van nay neu : “ Thoi gian mien giam, thue TNDN duoc tinh tu khi co so kinh doanh co thu nhap chiu thue tu hoat dong kinh doanh duoc uu dai” nhung cung trong noi dung cong van nay lai cho rang:. Thoi gian ap dung thue suat uu dai duoc tinh tu khi co so kinh doanh co doanh thu. Trong giai doan co so kinh doanh dang dau tu xay dung chua co doanh thu tu hoat dong kinh doanh theo nganh nghe duoc uu dai nhung co phat sinh doanh thu , thu nhap khac thi co so kinh doanh van nop thue theo quy dinh hien hanh va van tinh vao thoi gian ap dung thue suat uu dai”. . Nhu vay doanh nghiep se thuc hien nhu the nao ve van de nay. Mong quy lanh dao huong dan tra loi de doanh nghiep co co so thuc hien.

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: Theo y kien cua Cuc Thue TP thi noi dung tra loi tai Cong van so 342/TCT-CS ngay 23/01/2009 la dung quy dinh: co so kinh doanh moi thanh lap tu du an dau tu duoc huong thue TNDN, dang trong giai doan dau tu xay dung chua co doanh thu tu hoat dong kinh doanh theo nganh nghe uu dai nhung co thu nhap khac thi co so kinh doanh ke khai nop thue TNDN doi voi thu nhap khac theo quy dinh , khong ap dung uu dai thue TNDN.

Truong hop trong thoi gian xay dung co ban co phat sinh doanh thu, thu nhap khac, thi tinh thoi gian uu dai ve thue ke tu khi phat sinh doanh thu, thu nhap khac, khong tinh thoi gian uu dai ve mien giam thue TNDN.

hanh_nguyen - Nu 27 tuoi - hanh_nguyen - Tp HCM: - Hien nay Quoc Hoi da thong qua mien giam thue TNCN 6 thang dau nam 2009, Vay voi truong hop cty chung toi co thu lai thue TNCN cua nam 2008 nhung duoc chi tra trong 6 thang dau nam 2009 thi co duoc hoan tra lai phan thue TNCN da bi thu hay khong?

- Ba Nguyen Thi Minh Nhut - Pho Truong Phong Tuyen truyen Ho tro: Thu nhap cua nguoi lao dong nam 2008 chi tra trong 6 thang dau nam 2009 la thu nhap chiu thue cua 6 thang dau nam 2009 thi duoc mien thue TNCN. Neu co quan chi tra da thu thue TNCN thi phai hoan tra lai cho nguoi lao dong.

Nguyen Thi Thanh Trang - Nu 28 tuoi - trang_ntt09@yahoo.com  - 64/460D Quang Trung - GV: - Cong ty chung toi co tra tien cong cho nguoi lao dong ( khong co ky hop dong lao dong ), theo quy dinh moi lan chi tra co muc tren 500.000d thi khau tru 10% thue TNCN de nop vao ngan sach NN, vay cho hoi truong hop tra cho nguoi lao dong khong co MST TNCN thi phai thuc hien nhu the nao? khau tru thue nhu the nao? Xin cam on!

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: Cong ty co tra tien cong cho nguoi lao dong ( khong co ky hop dong lao dong ), thi khong phan biet co MST hay khong MST moi lan chi tra co muc tu 500.000d tro len thi khau tru 10% thue TNCN de nop vao ngan sach NN.

caytrongbc - Nam - caytrongbc@vnn.vn  -: - Trong thang 01/2009 Cong ty chung toi da dang ky giam tru gia canh cho nhan vien, xin cho hoi neu den het ngay 30/06/2009 mot so nhan vien chua nop ho so chung minh nguoi phu thuoc thi co phai tinh lai so thue phai nop tu thang 01/2009 khong, vi thoi gian nay duoc giam.

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue TP: Theo quy dinh thoi han nop ho so chung minh nguoi phu thuoc cham nhat la ngay 30/06/2009. Qua thoi han nop ho so neu tren, neu doi tuong nop thue khong nop ho so chung minh nguoi phu thuoc se khong duoc giam tru cho nguoi phu thuoc va phai dieu chinh lai so thue phai nop.

Nguyen Thi Thanh Huyen - Nu 24 tuoi - thanhhuyen138@gmail.com  - 69/12m Pham Van Chieu P9, Go Vap:  Kinh thua cuc truong hien nay cong ty cua toi co mot nhan vien da nhap ho khau tai thanh pho, bo me o que nhung hien tai anh khong co ban khai sinh ma chi co trich luc khai sinh ban chinh bi nhau nat khong ro phan ho ten cha me, o que bo me bi mat so ho khau cu, bay gio da lam so moi nhung luc do anh da cat ho khau vao TP.HCM roi do do khong co ten trong so ho khau moi. Hien tai anh muon xac nhan quan he huyet thong de lam ho so giam tru gia canh thi theova chi can mau nao uy ban xa xac nhan thi co duoc hay khong? . Xin cam on.

- Ba Nguyen Thi Minh Nhut - Pho Truong Phong Tuyen truyen Ho tro: Theo quy dinh, nguoi lao dong lam viec trong cac to chuc kinh te co nguoi phu thuoc da khai ro trong ly lich thi lap to khai dang ky nguoi phu thuoc 16/DK-TNCN chi can thu truong ky vao ben phai va chiu trach nhiem ve cac noi dung : ho ten nguoi phu thuoc, nam sinh va quan he voi nguoi nop thue. Cac noi dung khac nguoi nop thue tu khai va chiu trach nhiem.

caytrongbc - Nam - caytrongbc@vnn.vn  -: - Trong thang 01/2009 Cong ty chung toi da dang ky giam tru gia canh cho nhan vien, xin cho hoi neu den het ngay 30/06/2009 mot so nhan vien chua nop ho so chung minh nguoi phu thuoc thi co phai tinh lai so thue phai nop tu thang 01/2009 khong, vi thoi gian nay duoc giam.

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue TP: Theo quy dinh thoi han nop ho so chung minh nguoi phu thuoc cham nhat la ngay 30/06/2009. Qua thoi han nop ho so neu tren, neu doi tuong nop thue khong nop ho so chung minh nguoi phu thuoc se khong duoc giam tru cho nguoi phu thuoc va phai dieu chinh lai so thue phai nop.

nguyen thi nu - Nu 32 tuoi - nu20002006@yahoo.com.vn - 328/16/18 XVNT, phuong 25, BT: - Xin hoi cty toi kinh doanh thiet bi dung cu y te, non, ao, ung bang vai khong det. Vay mat hang nay co duoc giam thue theo quyet dinh 58/2009/QD-TTG?. Tran trong cam on

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: Non, ao la san pham cua nganh may duoc giam 50% muc thue suat thue GTGT ke tu ngay 01/05/2009 den het ngay 31/12/2009 theo quyet dinh 58/2009/QD-TTG, mat hang ung bang vai khong det khong duoc giam 50% muc thue suat thue GTGT.

Do Bich Dao - Nu 25 tuoi - bichdao_do1512 - 38 Truong Quoc Dung, P.8, Q.PN: - Xin cho hoi thue TNCN 6 thang dau nam 2009 da duoc mien, vay cuoi nam lam quyet toan thue TNCN nhu the nao? Tong hop ca 12 thang roi lay so thue phai nop chia doi hay la quyet toan 6 thang dau nam rieng va 6 thang cuoi nam rieng?

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue TP: Ve nguyen tac khoan thue TNCN tu tien luong, tien cong phat sinh trong 6 thang dau nam 2009 duoc mien thue. Viec tinh toan cu the so thue duoc mien (tong hop thu nhap 12 thang tinh thue binh quan mot thang hay chia doi) phai cho huong dan cua Bo Tai Chinh.

Phung Nguyen - Nam - phung5c@yahoo.com -: - Duoc mien thue TNCN 6T dau nam. Nhu vay, cach tinh thue 6 thang con lai la tinh binh quan thu nhap cua 6T cuoi nam, hieu nhu vay co dung khong? Xin nho Cuc truong tra loi giup, xin cam on.

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue TP: Ve nguyen tac khoan thue TNCN tu tien luong, tien cong phat sinh trong 6 thang dau nam 2009 duoc mien thue. Viec tinh toan cu the so thue duoc mien (tong hop thu nhap 12 thang tinh thue binh quan mot thang hay chia doi) phai cho huong dan cua Bo Tai Chinh.

Nguyen Thi Thanh Huyen - Nu 24 tuoi - thanhhuyen138@gmail.com  - 69/12m Pham Van Chieu P9, go Vap: - Kinh thua cuc truong co mot vai truong hop khi xin uy ban nhan dan xa xac nhan nghia vu nuoi duong voi em ruot dang di hoc de bo sung ho so giam tru gia canh nhung uy ban xa khong chiu va yeu cau cung cap ma so thue TNCN thi moi xac nhan, trong khi do tren cuc thue chua cap kip ma so thue cho ca nhan nen toi chua nop duoc ho so giam tru, trong truong hop nay toi phai lam nhu the nao

- Theo quy dinh tai Thong tu so 62 cua Bo Tai chinh da sua doi bo sung Thong tu so 84 thi truong hop nguoi phu thuoc la em ruot neu o cung ho khau thi khong can xac nhan cua UBND cap xa ma chi can ban sao ho khau. Neu khong cung ho khau nhung dang song cung doi tuong thi can ban sao dang ky tam tru hoac ban tu khai co xac nhan cua UBND cap xa noi doi tuong nop thue song ve viec nguoi phu thuoc dang song cung.

PHAM MINH LUAN - Nam 28 tuoi - LOP21K28 - TAN PHU: - Theo thong tin tren bao dai, thue TNCN 6T dau nam se duoc mien. Nhu vay, cach tinh thue TNCN 6 thang con lai nam 2009 la tinh binh quan thu nhap cua 6T cuoi nam, co dung khong ?

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue TP: Ve nguyen tac khoan thue TNCN tu tien luong, tien cong phat sinh trong 6 thang dau nam 2009 duoc mien thue. Viec tinh toan cu the so thue duoc mien (tong hop thu nhap 12 thang tinh thue binh quan mot thang hay chia doi) phai cho huong dan cua Bo Tai Chinh

Pham Yen - Nu - baoyen02@yahoo.com  -: - a) Xin hoi: Ho tro lai suat cho doanh nghiep la 4% vay phan ho tro do khi ngan hang hoan lai co phai tinh vao thu nhap chiu thue cua doanh nghiep khong?.

b) Da co thong tin duoc mien giam thue 6 thang dau nam, vay doanh nghiep ke khai thue TNCN theo quy co phai nop bang ke khai cho Chi Cuc Thue khong?.

c) Ben cong ty toi hien nay co khoan vay cua 1 ca nhan, vay bat dau tu thang 7, sau khi tra tien lai toi co can trich tien thue TNCN tren tien lai do lai khong va phan tram trich la bao nhieu? . Xin cuc thue TP.HCM tu van dum. Xin cam on

- Ong Nguyen Dinh Tan: Truong hop Cong ty da tinh toan bo tien lai vay vao chi phi duoc tru khi tinh thue TNDN thi khi nhan lai phan ho tro lai suat Cong ty phai tinh vao thu nhap khac de khai nop thue TNDN theo quy dinh. Neu Cong ty chua tinh toan bo lai vay vao chi phi thi duoc dua vao chi phi phan tien lai vay thuc tra cho ngan hang.

Trong thoi gian duoc mien thue TNCN, Cong ty van phai tinh ra so thue TNCN phai nop va nop ho so khai thue cho co quan thue quan ly.

Theo Nghi quyet cua Quoc hoi, thu nhap tu dau tu von (bao gom thu nhap tu cho vay von) duoc mien thue TNCN den het nam 2009.

Xuan Dung - Nu - vandung_80@yahoo.com -: - Xin cam on quy Cuc thue nhung y toi la chi tieu [09] :tong thu nhap tra cho LD trong ky . la tong thu nhap sau khi da tru cac khoan dong gop BHXH, BHYT, BH that nghiep theo quy dinh hay la tong thu nhap chua tru bat ky cac khoan dong gop nao ? Do co phai la luong Gross hay khong a ?. VD : Tong luong theo HDLD cua cac nhan vien cty : 13.000.000. Cac khoan dong gop BHXH, BHYT, BHTN : 1.000.000. --------------------. Thu nhap truoc thue TNCN: 12.000.000. Giam tru gia canh, gop tu thien : 11.000.000. ---------------------. Thu nhap tinh thue TNCN : 1.000.000. Vay thi chi tieu [09] the hien trong to khai 02/KK-TNCN la 13.000.000 hay 12.000.000 a ?. Xin duoc huong dan cu the. Tran trong!. .

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: Nhu da tra loi truoc: chi tieu [09] :tong thu nhap tra cho LD trong ky . la tong thu nhap chua tru bat ky cac khoan dong gop nao.

anhbinhminhduong@gmail.com - Nam - -: - Cong ty chung toi thanh lap tu nam 2004,co chi nhanh o huyen Tan Phuoc-Tien Giang ,moi hoat dong chu yeu o Tien Giang,nganh nghe kinh doanh chu yeu la xu ly chat thai moi truong,dich vu tu van moi truong va mua ban phe lieu. Nam 2006, chung toi moi co doanh thu chiu thue,khi moi thanh lap duoc UBND tinh mien thue 3 nam va giam 50% so thue TNDN phai nop cho 5 nam tiep theo doi voi phan thu nhap do dau tu du an mang lai. Nhung gan day toi biet la co nhieu thong tu moi ra doi va sua doi ve thoi gian miem, giam thue TNDN. Vay cong ty chung toi duoc mien nop thue tu nam 2004 hay 2006 ? Va theo cac thong tu moi hien nay chung toi duoc mien,giam bao nhieu nam ?. Trong nganh nghe chung toi dang kinh doanh co nganh nghe xu ly chat thai duoc mien, giam thue. Vay con nganh dich vu tu van moi truong va mua ban phe lieu co duoc mien, giam khong? Neu co thi mien giam nhu the nao? . Vao cuoi nam khi quyet toan Thue TNDN cong ty chung toi co can phai quyet toan rieng tung nganh nghe hay khong? va cach quyet toan nhu the nao?

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM: Theo quy dinh tai Thong tu so 128/2003 (co hieu luc thi hanh tu nam 2004) thi cac doanh nghiep thanh lap moi nhung hoat dong trong nganh dich vu, thuong ngiep khong thuoc doi tuong duoc huong mien giam thue TNDN theo dien co so san xuat moi thanh lap.

Nguyen Thi Thu Hien - Nu 37 tuoi - Caytrongbc@vnn.vn  - 409 Kinh Duong Vuong, P. An Lac, Binh Tan: - Xin cho hoi, Cong ty toi co mua than bun cua mot ca nhan de san xuat ra thanh pham, hai ben co ky hop dong nhung ca nhan nay khong cung cap hoa don tai chinh, khi quyet toan thue TNDN toi tu tru so tien hang mua than bun tren de tinh thu nhap chiu thue TNDN vay da dung va du chua, Cong ty con phai lam thu tuc gi khac nua khong?

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: Cty mua than bun de SX , neu khong co hoa don chung tu hop phap thi khong duoc tinh vao chi phi duoc tru khi tinh thue TNDN , khi ke khai to khai thue TNDN quy va quyet toan thue TNDN nam Cty tu loai tren cac to khai la dung quy dinh.

Nguyen Thi Thu Hien - Nu 37 tuoi - caytrongbc@vnn.vn  - 409 Kinh Duong Vuong, P. An Lac, Q. Binh Tan: - Xin cho hoi , trong thang 01/2009 Cong ty da dang ky giam tru gia canh cho nhan vien, neu den 30/06/2009 co mot so nhan vien chua chung minh duoc so nguoi phu thuoc thi co duoc giam tru cho so thue phai nop tu thang 01/2009 khong, to khai da ke khai thi dieu chinh nhu the nao?

- Ong Nguyen Dinh Tan: thu nhap tu tien luong, tien cong cua nguoi lao dong duoc mien thue TNCN trong 6 thang dau nam 2009 theo Nghi quyet cua Quoc hoi.

Truong hop nguoi lao dong trong Cong ty chua nop ho so chung minh nguoi phu thuoc thi phai nop ho so truoc ngay 30.6.2009. Qua thoi han nop ho so neu tren ma nguoi lao dong van khong nop ho so chung minh nguoi phu thuoc thi khong duoc giam tru gia canh theo quy dinh.

Luu Xuan Le - Nam 40 tuoi - leluuxuanshb@yahoo.com.vn  - Can Tho: - Theo nghi quyet 30/2008 cua chinh phu va theo thong tu so 03/2009/TT-BTC ngay 13/01/2009 huong dan thuc hien giam, gia han nop thue TNDN. Cty chung toi da tien hanh ke khai thue TNDN qui 1-2009 day du, va chung toi tu hieu la den dau nam 2010 moi nop so tien cua thue TNDN da ke khai tren.(DN chung toi thuoc loai duoc gia han thoi gian nop .von <10ty, lao dong <300 nguoi). Nhung khong hieu tai sao sang dau thang 4/2009 , Cuc thue dai phuong lai gui thong bao nop thue TNDN cua qui 1-2009, va chung toi chua kip nop lai co thong bao nop phat so tien nop cham cua thue TNDN qui 1-2009 neu tren.. Xin hoi truong hop tren giai quyet nhu the nao? ai dung ai sai?

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue TP: Truong hop Cong ty cua Ong neu thuoc doi tuong duoc gia han nop thue TNDN tam tinh hang quy nam 2009, thi khoan thue TNDN cua quy 1/2009 nop cham nhat la ngay 29/01/2010. Trong thoi gian duoc gia han nop thue Cong ty khong bi phat ve hanh vi cham nop tien thue. Truong hop cua cong ty ong nhu da trinh bay xin lien he voi Cuc Thue dia phuong de duoc xem xet lai.

nguyen thi nu - Nu 32 tuoi - nu20002006@yahoo.com.vn  - 328/16/18 XVNT, phuong 25, BT: - Xin hoi: theo cv so 3267/TCT-CS ngay 14/08/2007 V/v huong dan khai bo sung, dieu chinh GTGT- Sau khi dieu chinh giam thue GTGT dau vao, van con am, khong lam tang so thue phai nop thi khong phai nop phat. Nhung vua roi chi cuc thue quan 10 tinh so ngay cham nop keu toi dieu chinh va nop thue + phat?.

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM: Dung nhu ba da neu, neu sau khi dieu chinh ma so thue GTGT dau vao duoc khau tru van con am, khong lam tang so thue phai nop thi khong bi phat nop cham tien thue. De nghi ba lien he voi Chi cuc thue Q.10 (Bo phan Tuyen truyen Ho tro Doi tuong nop thue) de duoc huong dan them.

Minh Chau - Nu 32 tuoi - ngochau978@yahoo.com.vn  - HCM: - Cty chung toi la cong ty xay dung, cong ty co ky hop dong thi cong cong trinh nhung khong truc tiep thi cong ma chuyen giao lai cho doi , vay hop dong chuyen giao co can ke khai va nop thue TNCN hay khong?. Con phan nhan cong tai cong trinh ma cong ty thi cong, da phan ho duoc cham cong va tra luong theo tuan, muc thu nhap cua ho chua toi muc quy dinh de nop thue TNCN, vay cty chung toi co can ke khai va nop thue TNCN hay khong?

- Ba Nguyen Thi Minh Nhut - Pho Truong Phong Tuyen truyen Ho tro: Truong hop doi thi cong la nguoi lao dong thuoc Cong ty thi hop dong giao viec chi mang tinh chat quan ly nham khong che chi phi. Neu doi thi cong la ca nhan hoac nhom ca nhan kinh doanh thi phai dang ky thue va ke khai nop thue theo quy dinh.

Thu nhap tinh thue cua nguoi lao dong (bang thu nhap chiu thue tru cac khoan giam tru gia canh, BHXH, Y te theo quy dinh) neu khong co thi khong phai ke khai thue TNCN.

nguyen thi nu - Nu 32 tuoi - nu20002006@yahoo.com.vn  - 328/16/18 XVNT, phuong 25, BT:  Xin hoi cty toi Thanh lap nam 2005 kinh doanh mat hang gas y te duoc huong uu dai ve thue TNDN la: - Mien thue TNDN 1 nam ke tu khi kinh doanh co lai va giam 50% cho 4 nam ke tiep. - ap dung thue suat 20% trong vong 10 nam ke tiep ke tu khi du an di vao hoat dong. Nhung vua qua toi lam quyet 2008 thi chi cu thue khong chap giam 50%, toi phai ke khai thue TNDN =28%*30% duoc mien giam trong qui tu gianh cho DN vua va nho? tai sao?

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: Van de doanh nghiep neu khong biet doanh nghiep duoc uu dai theo quy dinh nao , co giay chung nhan uu dai dau tu cua co quan co tham quyen cap khong, neu khong thi duoc uu dai theo quy dinh nao ?.

Theo quy dinh tai Nghi dinh so 164/2003/ND-CP cua Chinh phu huong dan ve thue TNDN co hieu luc thi hanh tu nam 2004 den het nam 2006 thi truong hop Cty thanh lap nam 2005 kinh doanh mat hang gas thi khong duoc huong uu dai ve thue TNDN (bao gom ca uu dai ve thue suat va uu dai ve mien giam thue TNDN )

Luu Tu Nguyet - Nam - tunguyet@thaibinh.com.vn  - Kinh gui Cuc Truong Cuc Thue TP.HCM Nguyen Dinh Tan. Xin cho toi hoi, hang thang toi chua ke khai thue Thu nhap ca nhan, vay den nay da duoc 6 thang toi co the gop chung va ke khai thu nhap vao thang 6 nay khong? Neu duoc mien giam thu nhap 6 thang dau nam thi viec chua ke khai thu nhap ca nhan (neu nhu thu nhap cua toi phai nop thue thu nhap cao) co duoc mien giam khong?. Xin Cam on.. .

- Ong Nguyen Dinh Tan - Cuc truong Cuc Thue TP: Truong hop cua Ba neu chua ke khai thi phai lap to khai thue hang thang (tu thang 1 den thang 6) theo dung thu nhap thuc te phat sinh cua tung thang. Khong duoc gop thu nhap cua 6 thang vao to khai cua mot thang. Truong hop Ba thuoc doi tuong duoc gian nop thue truoc day thi khoan thue TNCN phat sinh trong 6 thang dau nam 2009 duoc mien thue.

Luu Tu Nguyet - Nam - tunguyet@thaibinh.com.vn -: - Kinh gui Cuc Truong Cuc Thue TP.HCM Nguyen Dinh Tan. Xin cho toi hoi, hang thang toi chua ke khai thue Thu nhap ca nhan, vay den nay da duoc 6 thang toi co the gop chung va ke khai thu nhap vao thang 6 nay khong? Neu duoc mien giam thu nhap 6 thang dau nam thi viec chua ke khai thu nhap ca nhan (neu nhu thu nhap cua toi phai nop thue thu nhap cao) co duoc mien giam khong?. Xin Cam on.. .

- Ong Nguyen Dinh Tan - Cuc truong Cuc Thue TP: Truong hop cua Ba neu chua ke khai thi phai lap to khai thue hang thang (tu thang 1 den thang 6) theo dung thu nhap thuc te phat sinh cua tung thang. Khong duoc gop thu nhap cua 6 thang vao to khai cua mot thang. Truong hop Ba thuoc doi tuong duoc gian nop thue truoc day thi khoan thue TNCN phat sinh trong 6 thang dau nam 2009 duoc mien thue. Kinh chao.

Trang - Nu 28 tuoi - theresatkt@yahoo.com  - HCM: - Toi da dang ky MST tai cong ty tai Q7, toi vua nghi viec thang truoc va chuyen sang cong ty moi, nhung hien tai cong ty moi da dang ky MST cho nhan vien, nen toi duoc yeu cau tu dang ky MST? Nhu vay, toi co the doi cong ty cap MST hay phai tu di dang ky MST cho minh? Xin chan thanh cam on

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM tra loi: Moi doi tuong nop thue chi duoc cap duy nhat mot MST de su dung. Do do, neu ban da nop ho so dang ky thue cho Cong ty tai Q.7 va Cong ty nay da nop ho so cho Co quan thue thi ban lien he voi Cong ty nay de nhan MST. Truong hop Cong ty tai Q.7 chua nop ho so dang ky thue cho co quan thue thi ban co the xin rut ho so va nop truc tiep cho co quan thue de duoc cap MST.

Nguyen Van Hien Thuc - Nam - thucnvh@vietgame.vn  -: - Toi xin duoc hoi mot so van de ve thue TNCN nhu sau : -Cong ty chung toi hoat dong ve linh vuc bao chi co phat sinh hoa hong quang cao, vay khoan nay co duoc dua vao chi phi hay khong (hoa hong quang cao cho chinh nhan vien kinh doanh tim kiem nguon quang cao cho bao va ca hoa hong quang cao cho nhan vien khinh doanh ben phia doi tac ), phan hoa hong nay co dong thue TNCN. Neu de duoc dua vao chi phi thi co can hop dong rang buoc hay khong?.

- Ong Nguyen Dinh Tan: Cac khoan chi hoa hong, quang cao neu phuc vu hoat dong san kinh doanh cua Cong ty va co hoa don, chung tu hop phap, Cong ty duoc tinh vao chi phi duoc tru (chi phi khong che) khi tinh thue TNDN phai nop.

Khi chi hoa hong cho ca nhan, moi lan chi tu 500 ngan dong tro len, Cong ty khau tru thue TNCN 10% tinh tren so tien chi tra (ca nhan co MST lan khong co MST) va khai nop thue theo quy dinh.

Viec thuc hien hop dong, de nghi Cong ty tham khao Luat thuong mai de thuc hien.

Chu Hai Diep - Nam 24 tuoi - chuhaidiep_85@yahoo.com.vn - TP.Ho CHi Minh: - o cty em mot so nhan vien co muc thu nhap tren 4trieu/thang. sau khi giam tru gia canh roi thi khong phai dong thue TNCN. Vay hang thang em co phai lap to khai thue TNCN de nop cho co quan thue hay khong? em xin chan thanh cam on !

- Ba Nguyen Thi Minh Nhut - Pho Truong Phong Tuyen truyen Ho tro: Neu hang thang, Cong ty co tong so thue TNCN da khau tru (theo tung loai to khai) thap hon 5 trieu dong thi Cong ty duoc khai, nop to khai thue theo quy.

Nguyen Thuy Tien - Nu 33 tuoi - - 760 Hung Phu , P.10 , q.8: - Xin hoi , tu ngay 01/07/2009 , viec khau tru va tinh thue TNCN se duoc tinh nhu the nao?

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue: Theo Nghi Quyet cua Quoc Hoi thi tu ngay 01/7/2009 cac khoan thu nhap tu kinh doanh, tu tien luong tien cong, tu thua ke, qua tang phai khau tru ke khai nop thue theo quy dinh. Viec tinh thue TNCN doi voi tung khoan nop thue xin ba tham khao Thong tu 84/2008/TT-BTC ngay 30/9/2008.

nguyen thi nu - Nu 32 tuoi - nu20002006@yahoo.com.vn  - 328/16/18 XVNT, phuong 25, BT: - Xin hoi chi phi hue hong tra cho nguoi moi gioi khong co hoa don chung tu, chi co phieu chi thi co duoc xem la chi phi hop ly khi tinh thue TNDN va cach tinh thue TNCN tra cho nguoi moi gioi?. Tran trong cam on.

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: Can cu Thong tu so 130/2008/TT-BTC ngay 26/12/2008 cua BTC huong dan ve thue TNDN thi chi phi hoa hong tra cho ca nhan moi gioi ban hang, Cty can cu vao HD moi gioi, chung tu thanh toan de lap bang ke theo mau so 01/TNDN de tinh vao chi phi duoc tru khi tinh thue TNDN (khoan muc chi phi bi khong che 10% tren tong chi phi ) , truong hop khi thanh toan tien cho ca nhan moi gioi neu so tien thanh toan tu 500.000 dong/lan tro len thi khau tru thue TNCN 10% tren so tien chi tra de nop vao NSNN

khong minh vy - Nam 26 tuoi - khongminh84vnkt@gmail.com - Go vap: - Chung toi nhap khau Dau Xanh tu Myanmar( Co C/o from D). Theo QD so 111/2008 QD- BTC ngay 01/12/2008 cua BTC ve viec ban hanh bieu thue nhap khau uu dai dat biet cua Viet Nam de thuc hien khu vuc mau dich tu do ASEAN – TRUNG QUOC giai doan 2009 – 2011 co duoc huong thue suat uu dai theo QD nay khong? Tai dieu 2 ( DK d) toi thay rat kho hieu (Co phai tat ca cac co quan cua cac nuoc trong ASEAN do deu co tham quyen cap chung nhan xuat xu hang hoa (C/o Mau E),rat mong Cuc truong Cuc thue TPHCM giai dap tac mac nhung van de tren.. Toi xin chan thanh cam on!.

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue TP: Cuc Thue TP chiu trach nhiem quan ly va thu cac thue phat sinh trong noi dia. Cac khoan thue phat sinh tai khau nhap khau do co quan Hai Quan truc tiep thu do do de nghi Ong lien he voi Hai Quan TP de duoc xem xet tra loi theo tham quyen.

Mot cong ty chuyen kinh doanh tai cong ty : Mua ban VLXD, hang trang tri noi that, mu cao su: Theo Thong tu so 85/2009/TT-BTC ve viec giam thue suat thue GTGT hang hoa mot so mat hang trong do co mat hang giay va cac san pham bang giay theo Dieu 1 .1(b).Ngay 19/05/2009 Cty chung toi co nhap mot lo hang Giay dau cuon Trung Quoc loai LUDU:20KGS/1Mx20M/ROLL(+/-3PCT), LUDU:22KGS/1Mx20M/ROLL(+/-3PCT), LUDU:24KGS/1Mx20M/ROLL(+/-3PCT) va mat hang Cao Lanh Thai lan S40 vay mat hang nay duoc giam thue 50% theo Thong tu so 85/2009/TT-BTC hay khong?Tren to khai hai quan van la thue suat 10%,vay tren hoa don ban ra chung toi xuat theo muc thue suat GTGT la bao nhieu.Xin hay xac dinh ro muc thue suat cua mat hang nay de cong ty chung toi co the biet va thuc hien dung voi qui dinh ve luat thue GTGT hien hanh. Xin chan thanh cam on! Tran Trong Kinh chao.

- Can cu Danh muc cac mat hang duoc giam 50% muc thue suat thue GTGT ban hanh kem theo Thong tu so 85/2009/TT- BTC ngay 28/04/2009 cua Bo Tai Chinh thi neu giay dau cua Cty nhap la Giay chong tham dau co ma hang 4806.20.00.00 thuoc dien giam 50% muc thue suat thue gia tri gia tang (GTGT) tu ngay 01 thang 5 nam 2009 den het ngay 31 thang 12 nam 2009 . Mat hang cao lanh khong duoc giam 50% muc thue suat thue GTGT. De nghi Cong ty lien he Phong Tuyen truyen Ho tro va cung cap mau san pham de co can cu tra loi theo dung quy dinh.

Cong ty TNHH Thanh Danh; Dia chi: thon Duong Lieu Tay- TT Binh Duong- Phu My- Binh Dinh; Dien thoai: 056 3858218 Fax: 056 3858218; Nguoi dai dien: Ba Tran Thi Bich Lien Chuc vu: Giam doc; Nganh nghe kinh doanh: Che bien lam san xuat khau va tieu thu noi dia. Mua ban go cac loai. Kinh doanh dich vu van tai bang o to: Hoi: - Che do ke toan ap dung: Cong ty dang ap dung quyet dinh 48/2006/QD-BTC ngay 14/09/2006. Nam 2008 cong ty chung toi co vay mot khoan ngoai te voi ty gia 16.130d/usd; cuoi nam 2008 khi lap bao cao tai chinh chung toi da danh gia lai voi ty gia 16.977d/usd. Khoan lo do danh gia lai chenh lech ty gia cuoi ky chua thuc hien loai ra khoi chi phi chiu thue thu nhap doanh nghiep.Nam 2009 cong ty chung toi tra khoan vay ngoai te tren voi ty gia 18.100d/usd. Cong ty chung toi hach toan khoan lo chenh lech ty gia theo ty gia da danh gia lai (16.977d/usd - 18.100d/usd) dua vao chi phi chiu thue thu nhap doanh nghiep. Truong hop nam 2008 khong danh gia lai thi cong ty chung toi phat sinh khoan lo chenh lech ty gia (16.130d/usd - 18.100d/usd) dua vao chi phi chiu thue TNDN. Vay xin Chi cuc thue huyen Phu My huong dan khoan chenh lech ty gia danh gia lai cuoi nam 2008 (16.130d/usd - 16.977d/usd) duoc dieu chinh dua vao chi phi chiu thue thu nhap doanh nghiep va hach toan nam 2009 nhu the nao?Rat mong su giup do cua Chi cuc thue huyen Phu My. Xin cam on!

- Ve nguyen tac khoan lo chenh lech ty gia do danh gia lai cac khoan muc co goc ngoai te cuoi nam tai chinh Cong ty khong duoc tinh vao chi phi duoc tru khi tinh thue TNDN.

Sang nam 2009 neu thuc te co phat sinh thi duoc tinh vao chi phi duoc tru khi tinh thue TNDN (bao gom ca phan chenh lech chua duoc dieu chinh khi danh gia lai vao cuoi ky .

- Mot ban doc hoi: Xin cho toi hoi, thoi han nop ho so dang ky ma so thue ca nhan la bao lau, khi cuc thue da nhan duoc ho so dang ky thue roi, thi thoi han duoc cap ma so thue ca nhan la bao lau. Co mat thoi gian den tu 03 thang tro len khong ( toi lam o Cty TNHH nen duoc Cty lam ho ho so dang ky ma so thue ca nhan, da 02 thang rui nhung toi van chua duoc cap ma so thue).

- Theo quy dinh tai diem 6 (6.1) muc I Phan II Thong tu so 85/2007/TT-BTC ngay 18-07-2007 cua Bo Tai chinh huong dan thi hanh Luat Quan ly thue ve viec dang ky thue thi thoi han cap giay chung nhan dang ky thue cham nhat khong qua 5 ngay lam viec doi voi cac ho so dang ky thue nop truc tiep tai Cuc thue va 10 ngay doi voi ho so nop truc tiep tai Chi cuc thue, tinh tu ngay nhan duoc day du ho so dang ky thue (khong tinh thoi gian chinh sua, bo sung ho so). Tuy nhien hien nay do so luong ho so xin cap ma so thue ca nhan qua nhieu nen Cuc thue chua the cap ma so thue ca nhan theo dung thoi han quy dinh tren duoc.

Tran Thi Thu Trang [thutrang@longphanvn.com;
 1. anh re toi co can nha o TP.HCM - dung ten ca hai vo chong, nay anh chi toi muon ban lai cho vo chong toi thi TNCN duoc tinh nhu the nao? thue suat bao nhieu?toi phai lam cac thu tuc sang ten nay o dau?

2. Cong ty toi ban nha cho khach hang nhung chua ra so, khach hang nay muon sang lai cho nguoi khac thi co phai dong thue TNCN khong?
3. Co tuc tu mua co phieu sau ngay 01/7/2009 phai nop thue TNCN 5% phai khong?

- 1. Thu tuc sang ten nha, ban nen lien he voi Phong Cong chung de duoc huong dan theo quy dinh.

Sau khi lam tu tuc tai Phong cong chung, ban phai lien he voi Chi cuc thue quan, noi can nha toa lac de thuc hien viec ke khai thue : nguoi chuyen nhuong phai ke khai thue thu nhap ca nhan (TNCN) tu chuyen nhuong bat dong san, nguoi nhan chuyen nhuong phai ke khai le phi truoc ba.

- Theo quy dinh cua Luat Thue TNCN, chuyen nhuong bat dong san giua anh chi em ruot duoc mien thue TNCN. Theo do, truong hop ca hai vo chong cung dong so huu nha o, quyen su dung dat o khi chuyen nhuong cho anh hoac em ruot cua vo hoac cua chong thi chi vo hoac chong chuyen nhuong cho anh hoac em ruot la doi tuong duoc mien thue TNCN, con truong hop chi dau chuyen nhuong cho em chong, anh re chuyen nhuong cho em vo thuoc doi tuong phai nop thue TNCN.

Co hai cach tinh thue TNCN tu chuyen nhuong bat dong san : Thu 25% tren thu nhap tu chuyen nhuong bat dong san (truong hop xac dinh duoc gia chuyen nhuong, gia von cua bat dong san chuyen va chi phi chuyen nhuong); hoac thu 2% tren gia chuyen nhuong bat dong san .

2. Hien nay chua co huong dan viec thu thue TNCN tu viec chuyen ten tren hop dong ban nha khi chua co giay chung nhan quyen so huu nha o va quyen su dung dat o.

3. Viec hoan nop thue TNCN (trong do co ca thu nhap tu dau tu von) duoc thuc hien den het thang 6 nam 2009. Theo Nghi quyet cua Quoc Hoi thong qua ngay 19/06/2009 thi thu nhap tu dau tu von duoc mien cho ca nam 2009, do do khoan thu nhap tu dau tu von nhan trong nam 2009 thi duoc mien thue .

Tran Thi Anh Dao; Dien thoai: 62907508 - Mobil: 0918261371: Cong ty toi (Cty A) co tai san la quyen su dung dat, nguyen gia 100 trieu.Thoi han su dung dat la 50 nam. Cong ty mang tai san nay gop von voi mot cong ty doi tac ( cty B) de thanh lap mot phap nhan moi ( cty X). Khi gop von, tai san nay duoc dinh gia lai la 140 trieu.

Ti le gop von trong cong ty X nhu sau: cty toi (cty A) : 20% va cong ty B : 80%. Nhu vay, sau khi chuyen quyen su dung dat tu ten cty toi sang cty X, thi cty B phai gop vao (140 trieu x 80%) = 112 trieu va cty toi gop von bang mot phan tai san (140 trieu x 20%) = 28 trieu. Hoi:

1/ Cach xac dinh so thue thu nhap doanh nghiep phai nop ? Cty toi tinh nhu sau co dung khong?

( Tach rieng thanh 02 phan: 1/ Thu nhap tu chenh lech do dinh gia lai tai san cua phan gop von la : [28 trieu - (100 trieu x 20%) ] : 50 nam = 0.16 trieu/nam

2/ Thu nhap tu chuyen nhuong BDS: 112 trieu - 80 trieu = 32 trieu.

Cong: (1) + (2) = 32 trieu + 0.16 trieu = 32.16 trieu

Thue DN phai nop: 32.16 trieu x 25 % = 8.04 trieu

3/ Ngoai thue thu nhap doanh nghiep, cty toi con phai nop thue nao khac?

Chan thanh cam on va tran trong kinh chao

- 1. Theo Thong tu so 130/2008/TT-BTC ngay 26-12-2008 cua Bo Tai chinh huong dan ve thue thu nhap doanh nghiep (TNDN) thi chenh lech do danh gia lai tai san theo quy dinh cua phap luat de gop von, duoc xem la khoan thu nhap khac va phai ke khai va nop thue TNDN.

2. Theo trinh bay cua ban thi trong qua trinh gop von (20%), cong ty cua ban da chuyen nhuong mot phan bat dong san la quyen su dung dat (chuyen nhuong 80% dat ). thi doi voi hoat dong chuyen nhuong bat dong san, cong ty ban phai ke khai va nop thue gia tri gia tang, thue TNDN tu chuyen nhuong bat dong san theo quy dinh.

Cong ty TOA CORPORATION; Dia Chi : Lo D1, KCN Hiep phuoc, H. Nha Be, TP. HCM;
Nganh nghe KD: Nha Thau Chinh Xay Dung Cang Container Trung Tam Sai gon: Cong ty chung toi co ky hop dong lao dong voi 1 so nguoi nuoc ngoai tu nam 2008 de tham gia xay dung cang container. Cong ty cung da dang ky tam tru dai han cho nguoi lao dong. Nhung do 1 so hang muc cong trinh da ket thuc nen ho se roi khoi Viet Nam truoc 30-6-2009. Vay cuc thue cho biet nhung nguoi nay co thuoc doi tuong mien thue tu 1/01/09 – 30/06/09. Chung toi rat mong nhan duoc su ho tro tu cuc thue. Xin cam on

- Nguoi nuoc ngoai lam viec tai Cong ty , roi khoi Viet Nam truoc ngay 30/06/2009 thi khong thuoc doi tuong duoc gian nop thue TNCN va nay theo Nghi quyet cua Quoc Hoi khong duoc mien thue TNCN .

Khong Minh Vy: Chung toi nhap khau Dau Xanh, tu Myanmar( Co C/o from D). Thi theo QD so 111/2008 QD- BTC ngay 01/12/2008 cua BTC ve viec ban hanh bieu thue nhap khau uu dai dat biet cua viet nam de thuc hien khu vuc mau dich tu do ASEAN – TRUNG QUOC giai doan 2009 – 2011 co duoc huong thue suat uu dai theo QD nay khong? Tai dieu 2( DK d) toi thay rat kho hieu ( Co phai tat ca cac co quan cua cac nuoc trong ASEAN do deu co tham quyen cap chung nhan xuat xu hang hoa (C/o Mau E),rat mong Cuc truong Cuc thue TPHCM giai dap tac mac nhung van de tren. Toi xin chan thanh cam on!

- Viec huong dan ve thue nhap khau thuoc tham quyen cua Cuc Hai quan TP.HCM, khong thuoc tham quyen cua Cuc thue. De nghi ban lien he voi Cuc Hai quan TP.HCM de duoc huong dan them.

xuan nguyen [huonggiang101984@yahoo.com :  Cong ty toi moi thanh lap nen chi co toi la lao dong chinh, toi dang ky ma so the ca nhan da gan 3 thang ma chua thay co ket qua, khi nop ho so nhan vien Chi cuc thue noi khi nao co ket qua se goi dien bao.Vay gio toi chuyen cty khac toi co fai lam lai ho so nua khong? Lam sao biet duoc MST ca nhan cua minh? Toi nghi nen dua ket qua len trang Web cua nganh thue de cty, ca nhan co the tu tra MST ca nhan cua minh ma khong can doi chi cuc thue tra loi.

- Truong hop cua ban khong phai lam lai thu tuc dang ky thue. Cuc Thue Tp xin ghi nhan y kien dong gop cua ban.

Ha Nhunhi [nhunhiha@yahoo.com]: Xin chao, toi muon hoi nhu sau:

1>Toi lam ke toan cho 3 cong ty nhu sau:

- Cty A ( ky hop dong lao dong , dong BH) : muc luong 6.000.000d/thang

- Cty B ( ky hop dong lam ke toan ngoai gio ): muc luong 1.000.000d/thang

- Cty C ( Ky hop dong lam ke toan ngoai gio) : muc luong 2.000.000d/thang

2>Ngoai ra toi co 2 can nha cho thue: 10.000.000d/thang va 5.000.000d/thang

3> Va toi mo them 1 nhom tre tu thuc ( khoang 50 chau) , doanh thu 1 thang khoang 30.000.000d( khong co day du hoa don dau vao : rau, ca,...)

Gia canh cua toi co 2 nguoi phu thuoc. Vay xin hoi :

1. Toi nen dang ky giam tru gia canh o dau la hop ly nhat ( cty hay nha tre)

2. Toi phai nop thue TNCN la bao nhieu tien/thang ( tinh ra con so cu the )

3. Co duoc gian nop thue TNCN den het nam 2009 khong?

XIn vui long tra loi cho toi that chinh xac de toi dong thue TNCN cho dung.

- Truong hop nguoi nop thue co thu nhap tu tien luong, tien cong va kinh doanh thi duoc giam tru gia canh mot lan vao tong thu nhap tu tien luong, tien cong va kinh doanh.

Thu nhap tu tien luong, tien cong va kinh doanh duoc mien thue TNCN trong 6 thang dau nam 2009.

Vi thoi gian trao doi truc tuyen co han, de nghi Ba lien he chi Chi cuc Thue noi cu tru de duoc huong dan cach tinh thue cho truong hop cu the cua Ba.

tai [tai_unify@asia-techno.com ]: Thua Cuc truong. Thong tin tren Hoa don mua hang thuong co nhieu truc trac hoan toan phai phu thuoc vao y chu quan cua Can bo thue khi kiem tra. Chang han nhu Ten va dia chi thi ghi dung, nhung ma so thue ghi sai, Hai ben da thong nhat lap bien ban dieu chinh sua dung lai Ma so thue. Tren thuc te thi khong co van ban nao huong dan chi tiet ve cach sua sai de dam bao khong phu thuoc vao y tri chu quan cua can bo thue kiem tra. Vay Cuc truong co the cho biet cach khac phuc tinh trang nay nhu the nao de dam bao tinh thue TNDN cho don vi. Neu trong truong hop nay, Don vi mua hang co xin duoc xac nhan cua Co quan thue truc tiep Quan ly don vi ban hang ve viec Ke khai cac Thong tin cua don vu co ) la bao lau? Rat mong quy cuc thue huong dan. Tran trong kinh chao.

- Truong hop hoa don ghi sai ten, dia chi, ma so thue thi hai ben mua ban phai lam bien banthu hoi, huy hoa don theo quy dinh va ben ban xuat lai hoa don thay the cho ben mua. Tren hoa don thay the ghi ro: Hoa don thay the hoa don so, ky hieu, ngay …

levanvo thanh [thanhagtex2@yahoo.com]:  Toi nam nay 40 tuoi dang lam viec trong cty nha nuoc. Toi co dang ky giam tru gia canh cho me toi nam nay 60 tuoi dang song o que vi giay khai sinh cua toi cap hoi che do cu va da mat bay chi con ban photo. Toi xin hoi toi phai bo sung them giay to gi de duoc giam tru? Theo TT 62/2009-TT-BTC thi tren to khai dang ky nguoi phu thuoc 16/DK-TNCN chi can thu truong ky vao ben phai va chiu trach nhiem. Toi lam cach nay co duoc khong?

- Truong hop nguoi phu thuoc da duoc khai ro trong ly lich thi tren to khai dang ky nguoi phu thuoc 16/DK-TNCN chi can thu truong ky vao ben phai va chiu trach nhiem ve cac noi dung : ho ten nguoi phu thuoc, nam sinh va quan he voi nguoi nop thue. Cac noi dung khac nguoi nop thue tu khai va chiu trach nhiem


CONG TY TNHH THANH DANH; Thanh Danh Co.,Ltd Thai Thanh Danh [thanhdanhvn12@yahoo.com.vn]: cho em hoi Cty em ke khai thue theo phuong phap khau tru va theo nhu thong tu moi thi nhung hoa don tu 20 trieu tro len phai thanh toan qua ngan hang thi moi duoc khau tru thue. Vay gia su thang 5/2009 em co 1 hoa don dau vao la 25 trieu ma qua thang sau moi lam thu tuc thanh toan qua ngan hang, vay trong thang 5 hao don do co duoc ke khai de khau tru thue hay khong, hay la khi nao thanh toan moi duoc ke khai khau tru thue.

- Truong hop hoa don mua hang tu 20 trieu dong tro len trong thang 5/2009 nhung thang 6 moi thanh toan qua ngan hang thi ke khai khau tru trong thang 6/2009.

- Ban doc giau ten: Do trong doanh nghiep chung toi thuong co su luan chuyen nhan su ( thoi han lam viec tu 1-4 nam) voi cac van phong cung he thong o nuoc ngoai , nen vua roi co 2 truong hop nguoi nuoc ngoai ket thuc nhiem ky vao 01/06/2009 va 12/06/2009 nhung Cong ty chung toi ap dung Luat thue TNCN va cac van ban sau nay cho 2 nhan vien tren theo nguoi cu tru nen da tien hanh gian nop thue tu thang 01 den thang 05/2009 , sau do thi thu hoi lai toan bo phan thue do luu tai cong ty khi 2 nguoi nay ve nuoc. Nhu vay , voi cach lam do cua Cong ty thi co bi sai gi khong ? va khi Quoc hoi thong qua viec mien giam thue thi 2 nguoi nay co thuoc dien duoc mien giam hay khong ?

- Ca nhan cu tru co thu nhap tu tien luong tien cong roi Viet Nam truoc ngay 30/06/2009 khong thuoc truong hop duoc mien thue TNCN , do do viec Cty thu hoi va nop lai tien thue vao NSNN la dung quy dinh .

Nguoi nuoc ngoai muon dang ky nguoi phu thuoc la cha me gia ( thoa cac dieu kien ve nguoi phu thuoc ) hien song tai ban quoc thi nhung ho so nao thi duoc chap nhan . Vi hien nay doi voi nguoi Viet Nam thi ho so dang ky nguoi phu thuoc la cha me gia la : ho khau hoac giay khai sinh va Giay xac nhan khong co thu nhap cua UBND Phuong tai noi cha me dang o.

Chan thanh cam on Ong .

- Tuy truong hop cu the ve nguoi phu thuoc, Ca nhan cu tru la nguoi nuoc ngoai phai co cac tai lieu phap ly tuong tu nhu nguoi Viet nam de lam can cu chung minh nguoi phu thuoc.

suong thu [huetrang2899@yahoo.com]: Cong ty chung toi nhap vai ve dap thanh mieng lot ao nguc. Thanh pham cua cong ty la mot mieng vai de lam mieng lot may ao nguc. Nhung se la ban thanh pham cua cong ty may ao nguc.Vay chung toi co duoc giam 50% thue suat ko?.Hang nhap khau cua chung toi thi duoc giam thue suat.Chan thanh cam on!

- Thong tu so 85/2009/TT0BTC ngay 28/04/2009 cua Bo Tai Chinh Huong dan thuc hien Quyet dinh so 58/2009/QD-TTg ngay 16/4/2009 cua Thu tuong Chinh phu bo sung mot so giai phap ve thue nham thuc hien chu truong kich cau dau tu va tieu dung, ngan chan suy giam kinh te, thao go kho khan doi voi doanh nghiep thi “ san pham may mac” (san pham hoan chinh) thuoc dien duoc giam 50% muc thue suat thue GTGT. Truong hop Cong ty nhap vai de gia cong thanh “mieng lot ao nguc”, khi xuat ban ap dung thue suat thue GTGT 10%

hong binhan [hongbinhan@gmail.com]: Kinh gui : Quy Cuc Thue. Xin cho toi hoi mot so thac mac ve thue thu nhap doanh nghiep va thue thu nhap ca nhan :

1. Tai diem 2.14 muc IV phan C cua thong tu 130/2008/TT-BTC huong dan ve thue thu nhap DN co cho phep Doanh nghiep vay von san xuat kinh doanh cua ca nhan ngoai he thong ngan hang nhung khong huong dan ho so cu the de khoan tra lai vay ca nhan nay duoc cong nhan la chi phi hop ly. Xin Quy Cuc Thue huong dan khi vay ca nhan ngoai he thong ngan hang de san xuat kinh doanh thi can nhung giay to gi ?

- Truong hop nay Cong ty vay tien cua ca nhan thi day la 1 giao dich dan su, chiu su dieu chinh cua Bo Luat Dan su, do do hai ben ky hop dong (khong phai cong chung) de the hien y chi cua minh la duoc.

2. Cac hoa don tien dien thoai ma thue bao dung ten chu nha trong truong hop Cong ty thue nha cua chu nha do lam van phong Cong Ty (co hop dong va chu nha co xuat hoa don thue nha cho CTy) co duoc khau tru thue gia tri gia tang dau vao va duoc xem la chi phi hop ly khong?

- Hoa don tien dien thoai mang ten chu nha khong duoc ke khai khau tru dau vao, nhung duoc tinh vao chi phi neu dap ung cac dieu kien chi phi duoc tru quy dinh tai Thong tu so 130/2008/TT-BTC ngay 26/12/2008 cua BTC huong dan ve thue TNDN

3. Tien cuoc dien thoai cua Giam doc Cong ty ma hoa don tien cuoc dien thoai nay ten thue bao khong dung ten Cong ty ma dung ten giam doc, vay tien dien thoai nay co khau tru thue gia tri gia tang dau vao khong va co duoc xem la chi phi hop ly khong?

- Hoa don tien dien thoai mang ten Giam doc khong duoc ke khai khau tru dau vao, khong duoc tinh vao chi phi duoc tru khi tinh thue TNDN

4. Truong hop Cong ty thue lao dong thoi vu vi du cac Cong ty thuy san ma ca nhan nay co ban cam ket cam ket rang thu nhap ca nam duoi 48 trieu dong/thang thi tinh thue thu nhap ca nhan theo 10% tren tong thu nhap hay tinh theo bieu thue luy tien tung phan?

- Truong hop ca nhan thuc hien cac dich vu chi co duy nhat thu nhap thuoc doi tuong phai khau tru thue theo ty le 10% nhung uoc tinh tong muc thu nhap chiu thue cua ca nhan sau khi tru gia canh chua den muc phai nop thue (vi du ca nhan co thu nhap khong den 48 trieu dong/nam neu doc than ) thi ca nhan co thu nhap lam cam ket (theo Mau so 23/BCK-TNCN ban hanh kem theo Thong tu 62/2009/TT-BTC ngay 27/03/2009 cua Bo Tai chinh) gui co quan chi tra thu nhap de co quan chi tra thu nhap lam can cu tam thoi chua khau tru 10% thue TNCN. Can cu vao cam ket cua nguoi nhan thu nhap don vi chi tra thu nhap tam thoi khong khau tru thue nhung het nam van phai cung cap danh sach de co quan thue biet.

Nguyen Lan Chi - Nu 41 tuoi - dantihoi@yahoo.com
-: - Co quan chi tra thu nhap cho ca cong nhan vang lai, lao dong thoi vu... moi lan duoi 500.000 dong thi khong phai khau tru thue TNCN. Nhung neu trong cung 1 thang ma chi tra tu 2 lan tro len cho cung 1 ca nhan; moi lan duoi 500.000 dong thi sao ? Nguoi lao dong co phai nop thue TNCN 10% khong?

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: Theo quy dinh tai Thong tu so 84/2008/TT-BTC ngay 30/09/2008 cua BTC huong dan ve thue TNCN thi moi lan chi tra cho ca nhan khong ky hop dong lao dong, ma tra theo hop dong dich vu moi lan chi tra tu 500.000 dong/lan tro len phai khau tru 10%, neu moi lan chi tra theo HD duoi 500.000 dong thi khong phai khau tru (khong phan biet HD thue trong cung 1 thang hay khac thang )

TRANGLE62002@GMAIL.COM - Nu - [TRANGLE62002@GMAIL.COM] -: - Cong ty chung toi thanh lap nam 2004 va bat dau hoat dong tu 2005 den nay. Cong ty duoc mien thue 2 nam va giam 6 nam. Khi co quan thue quyet toan thue TNDN bo ra mot so chi phi thi chi phi nay co duoc mien giam thue TNDN khong? So chi phi do duoc mien giam thue va khong duoc mien giam thue theo thong tu nao va ke tu thoi diem nao. Chi phi khac va thu nhap khac co duoc tinh vao thu nhap tinh thue khong? Rat mong nhan duoc tra loi va huong dan cua quy cap. Chan thanh cam on.

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM: Do Ba khong neu cu the thoi diem (nam) quyet toan va thoi gian nay DN dang duoc mien hay giam thue TNDN nen toi xin duoc thong tin ve mat nguyen tac nhu sau:

- Neu thoi diem quyet toan la tu nam 2004-2006 thi neu trong thoi gian mien thue thi khoan thue TNDN tang them do loai tru chi phi cung duoc mien, neu trong thoi gian duoc giam thue thi khong duoc giam.(Thong tu 128/2003).

- Neu thoi diem quyet toan la tu nam 2007-2008 thi khong phan biet DN dang mien hay giam thue, khoan thue TNDN tang them khong duoc mien giam.(Thong tu 134/2007).

- Tu nam 2009, neu trong thoi gian mien thi khoan thue TNDN tang them do loai tru chi phi cung duoc mien, neu trong thoi gian duoc giam thue thi cung duoc giam.(Thong tu 130/2008).

Nguyen Thi Thu Hien - Nu 37 tuoi - Caytrongbc@vnn.vn - 409 Kinh Duong Vuong, P. An Lac, Binh Tan: - Xin cho hoi, neu hang quy toi lam to khai tam nop thue TNDN theo mau 01B/TNDN, cuoi nam quyet toan thue TNDN phat sinh cao hon so tam nop cua 4 quy cong lai thi co bi phat cham nop khong? Xin cho hoi dieu kien de lam to khai theo mau 01B/TNDN

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: Hang quy trong nam ke khai tam nop thue TNDN theo to khai mau so 01B/TNDN, cuoi nam lap quyet toan thue, phat sinh so thue TNDN nop cao hon so tam nop, thi so tien nop cao hon van khong bi phat cham nop. Viec ke khai thue TNDN theo mau so 01A/TNDN hay mau so 01B/TNDN la do doanh nghiep lua chon tu dau nam tinh thue (rieng mau so 01B/TNDN khong ap dung doi voi doanh nghiep moi thanh lap, doanh nghiep nam truoc co ket qua kinh doanh bi lo, khong phat sinh thu nhap chiu thue).

N.T.Hanh Trinh - Nu 29 tuoi - hanhtrinhwff@yahoo.com.vn - 10 (Lau 2), PHan Dinh Giot, P2. Q.TB: - Kinh gui Chuong trinh, toi co cau hoi nhu sau:. .

Cau 1:. Hien tai Cty chung toi hoat dong ve nganh nghe huong lieu, de phat trien san pham ngay cang moi va dat chat luong, Cty chung toi phai thue chuyen gia nuoc ngoai dao tao, hang nam phai chi tra chi phi cho viec dao tao la 20.000 USD, chi phi di lai luu tru o Viet Nam moi khi chuyen gia qua dao tao cho nhan vien thi doanh nghiep cung phai chi tra. Vay toi xin hoi, chi phi do co duoc tru khi tinh thue TNDN hay khong? Chung tu chung minh chi phi tren chi la hop dong dao tao giua hai ben.. .

Cau 2: . Theo toi duoc biet bat dau thang 07/2009 doanh nghiep phai nop thue TNCN cho nguoi lao dong (khi khau tru thue tu nguoi lao dong), vay khi doanh nghiep da nop vao NSNN ve khoan thue tren thi lam sao co bien lai thong bao cho tung ca nhan trong doanh nghiep biet, va ho doi chung tu nop thue cua minh da khau tru thi Doanh nghiep chung toi cung cap nhu the nao ?. . Rat mong nhan duoc cau tra loi tu phia chuong trinh. Chan thanh cam on..

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM:
1. Truong hop Cong ty cua ban ky hop dong voi ca nhan nguoi nuoc ngoai thuc hien dich vu tai Viet Nam thi truoc khi chi tra thu nhap, Cong ty phai khau tru thue nha thau cua ca nhan nuoc ngoai (bao gom thue GTGT - hoat dong dao tao thuoc doi tuong khong chiu thue va thue TNCN). Cac khoan chi phi tra cho ca nhan nuoc ngoai de phuc vu cho hoat dong san xuat kinh doanh cua Cong ty va Cong ty da ke khai khau tru thue nha thau theo quy dinh (co ho so chung tu chung minh:hop dong, chung tu chi ...) duoc tinh vao chi phi duoc tru khi tinh thue TNDN.

2. Theo Thong tu so 84/2008/TT-BTC ve thue TNCN thi to chuc, ca nhan tra cac khoan thu nhap da khau tru thue theo quy dinh phai cap chung tu khau tru thue theo yeu cau cua ca nhan bi khau tru. Cong ty co the lien he voi co quan thue de nhan chung tu khau tru thue thuc hien theo mau thong nhat.

Bich hong - Nam 29 tuoi - bichhong_ledn2006@yahoo.com - TP.HCM: - Theo quy dinh cua luat thue TNCN thi Thoi diem xac dinh thu nhap chiu thue tu tien luong, tien cong la thoi diem to chuc, ca nhan tra thu nhap cho doi tuong nop thue hoac thoi diem doi tuong nop thue nhan duoc thu nhap. . Tu truoc den nay, Doanh nghiep toi lai tinh xac dinh thu va ke khai thue TNCN cua nguoi lao dong theo thang tinh thu nhap (thu nhap tu luong cua nguoi lao dong) chu khong can cu vao thoi diem chi tra thu nhap cho nguoi lao dong (vi du: Luong thang 05/2009 duoc nhan vao ngay 10/06/2009 thi khi tinh thu nhap chiu thue va thue thu nhap ca nhan chung toi ke khai voi co quan thue la thu nhap cua thang 05 chu khong phai la thu nhap nhan duoc cua thang 6).. Doanh nghiep toi ke khai nhu vay co phu hop voi quy dinh hien hanh hay khong? neu khong thi chung toi phai chinh sua nhu the nao cho phu hop voi quy dinh hien hanh va de tranh su trung lap cung mot lan phat sinh thu nhap nhung ke khai vao hai thang?.

- Ong Nguyen Dinh Tan: Thue TNCN thuc te phat sinh trong 6 thang dau nam 2009 thi duoc mien theo Nghi quyet cua Quoc hoi. Ve thu tuc cu the doi voi thue TNCN duoc mien, de nghi Cong ty cho huong dan cua Bo Tai chinh.

Theo quy dinh tai Thong tu so 84/2008/TT-BTC, thoi diem tinh thue TNCN doi voi tien luong, tien cong la thoi diem ca nhan nhan thu nhap. Truong hop Cong ty da thuc hien khong dung quy dinh thi Cong ty phai lam ho so bo sung de dieu chinh ho so khai thue theo quy dinh tai Thong tu so 60/2007/TT-BTC.

Nguyen Thi Thanh Huyen - Nu 24 tuoi - thanhhuyen138@gmail.com - 69/12m pham van chieu F9,go vap: - Toi da nhan duoc cau tra loi tu phia cuc thue roi nhung noi dung toi hoi khong phai la mau dang ky giam tru gia canh ma la mau xac nhan quan he huyet thong de bo sung vao ho so giam tru gia canh, va neu lam theo mau xac nhan quan he huyet thong do thi uy ban nhan dan xa xac nhan co duoc hay khong ? vi toi da nop ban xac nhan quan he huyet thong co xac nhan cua uy ban xa len cuc thue nhung nhan vien tiep nhan khong nhan, giai thich cho toi la uy ban nhan dan xa khong co tham quyen xac nhan quan he huyet thong, muon xac nhan quan he huyet thong chi co toa an moi co tham quyen vi vay den luc nay toi khong the nop duoc ho so giam tru gia canh. Rat mong duoc tra loi nhanh de toi con lam ho so cho kip voi thoi han 30/06.

- Ba Nguyen Thi Minh Nhut - Pho Truong Phong Tuyen truyen Ho tro: Theo huong dan tai diem 2.4 khoan 2 dieu 2 Thong tu so 62/2009/TT-BTC ngay 27/3/2009 thi ho so chung minh nguoi phu thuoc duoc lua chon ap dung theo hai cach, Chung toi da tra loi cho truong hop cu the cua ban hoi, de nghi ban nghien cuu de thuc hien.

hanh_nguyen - Nu 27 tuoi - hanh_nguyen - Tp HCM: - Cty chung toi tu khi thang lap den dau nam 2009 chua phat sinh doang thu, nhung trong nam 2007& nam 2008 hang thang chung toi co ke khai thue GTGT dau vao va duoc khau tru. Dau nam 2009 bat dau phat sinh doang thu ( SX phan mem trong nuoc) thue GTGT thuoc dien " KCT". Vay trong truong hop nay chung toi co duoc khau tru thue GTGT dau vao cua cac nam truoc nua hay khong? Neu khong chung toi phai dieu chinh nhu the nao trong nhung thang tiep theo ?

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: DN nganh nghe KD SX phan mem thanh lap nam 2007 va den nam 2009 moi phat sinh DT SX phan mem khong chiu thue GTGT, thi so GTGT dau vao phat sinh trong giai doan nam 2007 va nam 2008 khong duoc khau tru thue GTGT dau vao . Neu da ke khai khau tru thue GTGT dau vao thi nay phai lap ho so ke khai bo sung dieu chinh theo quy dinh tai Thong tu so 60/2007/TT-BTC ngay 14/06/2007 cua BTC de dieu chinh lai so thue GTGT dau vao da ke khai khau tru .

Nguyen Vinh Quang - Nam 34 tuoi - quangjj@yahoo.com - 19/18 Duong so 10, P8, GV: - Kinh gui Cuc Thue, Cty chung toi co tra tien cong cho nguoi lao dong truong hop khong co ky HDLD thi khau tru 10% thue TNCN, nhung nhung lao dong nay lai khong co MST TNCN thi phai lam cach nao?. Truong hop nay co duoc mien thue TNCn trong 6 thang dau nam hay khong?

- Ong Nguyen Dinh Tan: So thue TNCN tu thu nhap tien luong, tien cong (gom ca ca nhan khong co ky hop dong lao dong) thuc te phat sinh trong 6 thang dau nam 2009 duoc mien theo Nghi quyet cua Quoc hoi.

Lu Thi - Nam 28 tuoi - thilc1907@yahoo.com.vn - Q.Phu Nhuan: - Doanh nghiep toi ban hang thuong xuyen phai chi hoa hong cho khach hang. Nhu vay doanh nghiep toi duoc phep chi toi da bao nhieu phan tram tren tong doanh thu ban hang?

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: Ve muc chi bao nhieu bi khong che thi de nghi doanh nghiep lien he So Cong Thuong de duoc xem xet tra loi.

- Ve thue khoan chi hoa hong moi gioi neu co day du hoa don chung tu hop phap thi duoc tinh tru vao chi phi khi tinh thue TNDN theo muc khong che toi da 10% tren tong chi phi duoc tru .

hanh_nguyen - Nu 27 tuoi - hanh_nguyen - Tp HCM: - Cty chung toi lam chuong trinh quang cao to chuc chuong trinh su kien, hien chung toi dang lam 1 chuong trinh ma khach hang trung giai 1 chuyen di du lich nuoc ngoai tri gia khoang 7- 8 trieu dong , tra cho khach hang bang tien mat. Nhu vay chung toi phai lam nhung thu tuc gi de co the lam chi phi hop ly ( Gia von), chung toi co phai dong thue TNCN hay khong?

- Ba Nguyen Thi Minh Nhut - Pho Truong Phong Tuyen truyen Ho tro: Chuong trinh khuyen mai cua Cong ty phai phu hop voi quy dinh cua phap luat Thuong mai.Thu nhap tu trung thuong khuyen mai la thu nhap tu trung thuong phai nop thue TNCN. Do so tien trung thuong duoi 10 trieu dong nen khong phai nop thue TNCN.Khi tra thuong, Cong ty lap chung tu chi theo quy dinh.

do thi anh thu - Nu 25 tuoi - thu_do@giacat.com.vn - 445/27 Lac Long Quan, P.5, Q.11: - Kinh thua cuc truong: Doanh nghiep chung toi thanh lap tu thang 04/2006 voi nganh nghe kinh doanh la san xuat phan mem. Den nam 2008 chung toi moi bat dau co doanh thu va thu nhap tinh thue, Vay chung toi co duoc huong uu dai thue cua doanh nghiep phan mem hay khong? Muc do uu dai nhu the nao? chung toi can lam nhung thu tuc gi de duoc huong uu dai?.

- Ong Nguyen Dinh Tan - Cuc Truong Cuc Thue TP: Truong hop Doanh nghiep cua Ban neu la co so san xuat phan mem moi thanh lap, nam 2008 moi phat sinh thu nhap chiu thue thi van duoc huong uu dai mien giam thue TNDN theo quy dinh tai Thong tu so 134/2007/TT-BTC (mien 4 nam ke tu khi co thu nhap, giam 50% 9 nam tiep theo) . Ve ho so thu tuc mien giam, doanh nghiep tu xac dinh dieu kien, muc thue duoc uu dai theo quy dinh va lap cac phu luc kem theo khi nop ho so quyet toan thue nam. Kinh chao.

Trang - Nu 28 tuoi - theresatkt@yahoo.com - HCM: - Xin hoi, neu toi tu di dang ky MST cho ban than thi toi co the dang ky o bat ky chi cuc thue nao hay toi co the dang ky MST tai Cuc thue TP.HCM? Chan thanh cam on

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM tra loi:

Ban co the nop ho so cap MST ca nhan tai Cong ty noi ban lam viec hoac tai Chi cuc thue noi ban cu tru.

do thi anh thu - Nu 25 tuoi - thu_do@giacat.com.vn - 445/27 Lac Long Quan, P.5, Q.11: - Xin cho hoi : Cong ty toi lam cua nhom sat cho cac cong trinh. Vay khi nhan tien ung truoc cho cac hop dong chung toi co phai xuat hoa don ghi nhan doanh thu khong? Neu co thi chi phi se duoc ghi nhan nhu the nao vi thong thuong sau khi ky hop dong 30 ngay chung toi moi bat dau thuc hien

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM tra loi: Theo Thong tu so 129/2008/TT-BTC ve thue GTGT thi thoi diem xac dinh doanh thu tinh thue GTGT doi voi ban hang hoa la thoi diem chuyen giao quyen so huu hoac quyen su dung hang hoa cho nguoi mua khong phan biet da thu duoc tien hay chua thu duoc tien. Do do neu ban moi chi nhan tien ung truoc cho cac hop dong thi ban chi lap phieu thu, khi ban giao san pham thi moi lap hoa don GTGT, ke khai va nop thue GTGT, thue TNDN theo quy dinh.

Bich hong - Nam 29 tuoi - bichhong_ledn2006@yahoo.com - TP.HCM: - "Theo quy dinh moi tai Thong tu so 62/2009/TT-BTC ngay 27/3/2009 cua Bo Tai chinh ve thue TNCN thi viec khau tru thue doi voi nhung ca nhan khong ky hop dong lao dong co muc tra thu nhap tu 500.000 dong tro len cho moi lan chi tra, ap dung thong nhat mot muc khau tru 10% tren thu nhap chi tra (Khong phan biet ca nhan da co MST hay chua co MST)". Cong ty toi khi tuyen dung lao dong, trong thoi gian hoc viec khong ky hop dong lao dong thu viec cho tung nguoi ma ap dung theo quy dinh cua Cong ty la hoc viec mot thang sau do neu dat yeu cau thi ky hop dong lao dong chinh thuc. Vay trong truong hop khoan thu nhap tu tien luong cua nguoi lao dong neu khong qua 4.000.000d/thang co ap dung khau tru thue TNCN theo quy dinh tren hay khong?.

- Ong Nguyen Dinh Tan: Doi voi ca nhan khong co ky hop dong lao dong thi moi lan chi tra thu nhap cho ca nhan tu 500 ngan dong tro len, Cong ty khau tru thue TNCN 10% tinh tren so tien chi tra.

hoang Phan Nhat Tu - Nu 30 tuoi - trithucviet1@yahoo.com - 438/44 Tan Ky Tan Quy,P.Son Ky ,Q.Tan Phu, Tp.HCM:  - 1)Cty ty moi chia lai cuoi thang nam 2009 cho cac thanh vien gop von thi phai ke khai thue thue TNCN nhu the nao .

2) xep em co xe cho cty thue mot thang la 10trieu dong tra tien hang thang, co nha cho mobiphone thue mot thang la 6trieu dong tra mot nam mot lan,hang thang nhan luong 5trieu dong, va co khoan tien nhan tu viec chia lai cua cong ty thi xep enm phai ke khai ra sao?

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: 1/ Truong hop Cty chia lai trong nam 2009 cho cac thanh vien gop von, thi khoan thu nhap tu dau von nay duoc mien thue TNCN theo Nghi quyet cua Quoc Hoi thong qua ngay 19/06/2009.

2/ Ca nhan co nha cho thue thi phai truc tiep ke khai nop thue voi CCT noi dia phuong co nha cho thue, rieng thu nhap tu tien luong tien cong va thu nhap tu dau tu von se do cac don vi chi tra khau tru de nop vao NSNN. Cuoi nam phai quyet toan thue doi voi thu nhap tu cho thue va tien luong cho CCT dia phuong noi co nha cho thue . Rieng thu nhap tu dau tu von thi khong phai quyet toan thue .

CTY QUAN LY KD NHA TP HCM - Nu 34 tuoi - vothino@qlkdn.vn - 49 tran quoc thao,p.6, q.3, tp.hcm: - 1) Cty chung toi kinh doanh nha, theo nghi dinh ngay 27/11/92 thi Cty phai trich 60% khau hao co ban tren doanh thu cho thue nha o thuoc SHNN va nop ngan sach. Hien nay da co QD 17/QD-TTg ngay 28/1/2008 thay the QD 118. Trong khi cho doi huong dan thuc hien QD 17, Cty van phai nop 60% KHCB nha theo QD 118, Cty cung da co van ban de nghi Cuc thue huong dan thuc hien QD 17 nhung den nay Cuc Thue van chua tra loi. 2) Neu QD118 da het hieu luc thi ke tu thoi diem het hieu luc den nay khoan nop 60% KHCB cua cong ty co duoc hoan lai khong? Neu khong duoc hoan lai, tai sao? Xin cam on.

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue TP: Truong hop cua Cong ty Cuc Thue TP se co van ban huong dan theo noi dung da de nghi.

do thi anh thu - Nu 25 tuoi - thu_do@giacat.com.vn - 445/27 Lac Long Quan, P.5, Q.11: - Doanh nghiep nhan tour du lich nhung khong to chuc ma chuyen cho mot ben thu 3 thuc hien. Vay doanh so ban ra cua chung toi co duoc giam 50% thue GTGT hay khong?.

- Ong Nguyen Dinh Tan: Theo Thong tu so 13/2009/TT-BTC ngay 22.01.2009 cua Bo Tai chinh, dich vu du lich theo hinh thuc lu hanh tron goi duoc giam 50% thue suat thue GTGT tu ngay 01.02.2009 den het ngay 31.12.2009.

Vu Thi Nen - Nu 28 tuoi - nen.vu@vvt.com.vn -: - Doi voi cac nhan vien trong qua trinh thu viec co phai dong thue TNCN khong?

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: Nhan vien trong qua trinh thu viec khong co HD lao dong, neu co thu nhap nhan tung lan tu 500.000 dong thi don vi thue lao dong phai khau tru 10% thue TNCN de nop vao NSNN.

nguyen thuy nhu van - Nu 30 tuoi - vannguyen517@gmail.com -: - doi voi lao dong ky hop dong thoi vu 2 thang khi chi tra thu nhap cho nguoi lao dong thi nop thue TNCN theo muc nao?

- Ba Nguyen Thi Minh Nhut - Pho Truong Phong Tuyen truyen Ho tro: Truong hop nay truoc khi chi tra thu nhap phai khau tru thue TNCN 10% nop vao ngan sach theo quy dinh (thu nhap phat sinh tu 1/7/2009).

Cao Hoang anh - Nam 46 tuoi - eescom@vnn.vn - TP.HCM: - Cong ty Chung toi co ky Hop dong mua hang hoa cua doi tac, tren Hop dong co ghi ro phan tam ung cho Hop dong va thanh toan de ket thuc la sau khi hoan thanh Hop dong. Nhung hop dong keo dai den sau thang. Vay nhung lan ben ban xuat Hoa don tung dot hang cho chung toi co thoi han tren hai thang thi co vi pham qui dinh ve viec chuyen tien qua NH khong?

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM tra loi:
Truong hop mua ban hang hoa theo phuong thuc tra cham, tren hop dong co ghi thoi han thanh toan thi khi co hoa don GTGT cong ty ke khai khau tru, den thoi han thanh toan neu khong co chung tu thanh toan qua Ngan hang thi phai ke khai dieu chinh so thue GTGT da khau tru. Truong hop tren hop dong khong quy dinh thoi han thanh toan nhung thuc te ben mua thanh toan cham nhung van con trong thoi han ke khai khau tru theo quy dinh (6 thang ke tu thang phat sinh) thi chi khi nao co chung tu thanh toan qua Ngan hang moi duoc ke khai khau tru.

Doan dinh Duy - Nam 50 tuoi - minhnhat@g.mail.com - P.Tan Hung, Q7: - Kinh chao quy vi !. Toi xin hoi khoan thu nhap tu nhan thua ke Bat dong san khong thuoc quan he gia dinh phat sinh trong thang 4/2009 da duoc co quan thue cho gian nop den het 31/05/09. Duoc biet khoan nay hien nay Quoc hoi da dong y mien thue TNCN trong 6 thang dau nam 2009. Thi khi nao co hieu luc va cho huong dan cua co quan thue, hay la cu nhu vay la mac nhien khoi khoi nop. Xin cam on !

- Ba Tran Thi Le Nga - TP. TTHT Cuc Thue TP: Ngay 19/6/2009 Quoc Hoi da co Nghi Quyet mien thue TNCN 6 thang dau nam 2006 cho cac doi tuong duoc gian nop truoc day. Thu nhap tu thua ke la khoan thu nhap duoc gian nop nhu vay neu khoan thu nhap thua ke cua Ong da thuc te phat sinh trong 6 thang dau nam 2009 thi duoc mien (Ong khong phai nop thue).

Bich hong - Nam 29 tuoi - bichhong_ledn2006@yahoo.com - TP.HCM: - Tien luong, thuong cua nam 2008 duoc chi tra vao thang 02/2009 nhung Cong ty chung toi da tinh va ke khai quyet toan voi Co quan thue vao thu nhap chiu thue cua nam 2008.Theo quy dinh cua Luat thue TNCN thi khoan thu nhap nay duoc tinh vao thu nhap chiu thue cua nam 2009, vay theo thong tin duoc mien thue TNCN 6 thang dau nam 2009 thi khoan thu nhap nay co duoc miem hay khong va Cong ty toi phai dieu chinh ho so ke khai thue nhu the nao neu duoc miem thue?

- Ong Nguyen Dinh Tan: Can cu Cong van 1845/BTC-TCT ngay 18.02.2009 cua Bo Tai chinh, thu nhap tu tien luong, tien cong co nguon goc phat sinh tu ket qua san xuat kinh doanh nam 2008 nhung duoc chi tra tu ngay 01.01.2009 thi ap dung theo Luat thue TNCN va duoc mien thue TNCN trong 06 thang dau nam 2009 theo Nghi quyet cua Quoc hoi.

Nguyen Thi Thu Hien - Nu 37 tuoi - Caytrongbc@vnn.vn - 409 Kinh Duong Vuong, P. An Lac, Binh Tan: - Xin cho hoi, Cty chiet khau thanh toan va chiet khau ban hang cho ca nhan mua hang cua cong ty vao cuoi moi vu, nhung cac ca nhan nay khong xuat hoa don thu tien chiet khau lai cho Cty, neu Cty chi lap phieu chi thi co duoc tinh vao thu nhap khi xac dinh thue TNDN khong ?

- Ba Nguyen Thi Minh Nhut - Pho Truong Phong Tuyen truyen Ho tro: Khi thanh toan tien chiet khau ban hang, chiet khau thanh toan, Cong ty lap chung tu chi, neu khoan chiet khau nay co quy dinh trong hop dong thi Cong ty duoc hach toan vao chi phi duoc tru (khoan chi bi khong che) khi xac dinh thu nhap chiu thue TNDN.

Vu Thi Nen - Nu 28 tuoi - nen.vu@vvt.com.vn -: - Xin hoi Quoc Hoi da thong qua viec mien giam thue TNCN trong 6 thang dau nam. Vay so thue TNCN don vi da ke khai phai nop hang thang se duoc co quan thue giai quyet nhu the nao? Hien tai so thue TNCN phai nop cua cong ty chung toi la gan 200 trieu.

- Ong Nguyen Dinh Tan: So thue TNCN duoc mien trong 06 thang dau nam 2009 theo Nghi quyet cua Quoc hoi, Cong ty phai chi tra cho nguoi lao dong. Ve thu tuc cu the, Cong ty cho huong dan cua Bo Tai chinh.

Xuan Dung - Nu - vandung_80@yahoo.com -: - Xin hoi, ho so chung minh nguoi phu thuoc :neu nguoi nop thue va nguoi phu thuoc deu cung ho khau thi co the photo ho khau khong can xac nhan cua UBND phuong, xa khong ?. Me toi sinh vao thang 7/1954, den 7/2009 du 55 tuoi, co the dang ky giam tru gia canh vao toi; nhung trong ho khau chi ghi nam sinh, khong ghi ro ngay thang, vay co can nop ban sao CMND cua me toi khong ?

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh: Theo quy dinh tai Thong tu so 62/2009/TT-BTC ngay 27/03/2009 cua BTC neu nguoi phu thuoc la me thi chi can co giay to chung minh xac dinh la me (ho khau , giay khai sinh cua nguoi con). Neu trong ho khau khong xac dinh do tuoi de xac dinh trong hay ngoai tuoi lao dong, thi goi kem theo chung tu chung minh khac de xac dinh do tuoi (co the la ban sao CMND cua me neu co ghi ngay, thang, nam sinh) 

nguyen van quy - Nam 45 tuoi - nquy18@yahoo.com.vn - tp. hcm: - Toi la Nguyen van Quy, o TP. HCM va lam viec tai TP. Can Tho. Trong ho so ke khai giam tru gia canh toi co ke khai me vo toi, co kem giay dang ky ket hon, giay khai sinh cua vo, va giay chung minh cua me vo toi (Sinh nam 1946). Song ben Cuc thue Can Tho van yeu cau phai xac nhan them cua UBND xa noi me vo toi sinh song va theo mau don co noi dung la me vo toi la khong noi nuong tua. De nghi quy Cuc thue cho biet co dung la phai nhu vay khong. Toi xin chan thanh cam on!

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM tra loi: Theo Thong tu so 84/2008/TT-BTC ve thue TNCN thi truong hop me vo ban ngoai do tuoi lao dong khong co thu nhap hoat thu nhap khong vuot qua 500.000d / thang thi chi can cac giay to chung minh moi quan he cua ban voi me vo nhu ban da neu la du ho so theo quy dinh.

NGUYEN VAN THANH - Nam 42 tuoi - anvyanvy@yahoo.com.vn - quan Tan Binh: - cty tnhh co 02 thanh vien, 01/06/2009 cty quyet dinh chia loi nhuan cua cac nam 2006+2007+2008 thi cac thanh vien co phai dong thue TNCN hay khong ? va cac thanh vien tu ke khai thue TNCN (neu co) hay cong ty phai ke khai giup?

- Ong Do Quoc Tuan – Pho Truong Phong TTHT Cuc Thue TP.Ho Chi Minh : Theo Nghi quyet cua Quoc Hoi thong qua ngay 19/06/2009 thi khoan thu nhap tu dau tu von phat sinh trong 2009 thi khong phai chiu thue TNCN. Do do Cty chia loi nhuan nam 2006, nam 2007 va nam 2008 vao thang 6/2009 thi khong phai chiu thue TNCN.

Nguyen Thi Thu Hien - Nu 37 tuoi - Caytrongbc@vnn.vn - 409 Kinh Duong Vuong, P. An Lac, Binh Tan: - Xin cho hoi, trong HDLD voi nhan vien ban hang cua Cty co ghi ro 2 khoan de chi tra luong, mot la luong co dinh, hai la 1 khoan theo ty le % neu ban vuot muc quy dinh. hang thang theo danh sach thi nhan vien do chua vuot muc 4 trieu, nhung cuoi nam neu duoc tinh % thi co duoc cong khoan thu nhap nay vao luong va giam tru gia canh cua ca nam de xac dinh thu nhap chiu thue TNCN hy khong? hay tinh khoan thu nhap thu hai la 10% thue TNCN.

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM tra loi: Toan bo khoan thu nhap tu tien luong bao gom luong co dinh va luong theo ty le ban hang vuot muc quy dinh deu la thu nhap chiu thue TNCN duoc tinh thue theo bieu thue luy tien tung phan va duoc tinh giam tru gia canh theo quy dinh.

nguyen thuy nhu van - Nu 30 tuoi - vannguyen517@gmail.com -: - Chu DNTN khi duoc chia loi nhuan sau thue co phai nop thue TNCN?.

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM tra loi: Den nay cuc thue TP chua nhan duoc van ban huong dan viec thu thue trong truong hop cua ba neu.

Su Quoc Bao - Nam 29 tuoi - suquocbao@yahoo.com.vn - 95A/14 Phan Van Han, P.17, Q.BThanh: - Theo huong dan hien tai thue TNCN tinh theo thuc te chi tra hay cho tong thu nhap cua mot nam. Vi du thu lao cua 2009 tra vao 2010 thi tinh cho thue TNCN cua nam nao. Neu tinh cho thu nhap cua nam 2010 thi ca nhan do co the yeu cau don vi chi tra hoan chi tra trong nam 2009 vi thu nhap trong nam 2009 da qua cao, khong co loi khi quyet toan, du kien thu nhap nam 2010 thap hon nhieu. Viec nay co tro ngai gi khong ? Chan thanh cam on.

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM tra loi: Can cu nguyen tac cua Luat thue TNCN thi thoi diem xac dinh Thu nhap chiu thue la thoi diem ca nhan thuc te nhan thu nhap. Do do thu lao cua nam 2009 chi vao thang gieng nam 2010 thi ke khai tinh thue vao thang gieng nam 2010.

Nen Vu - Nam - nen.vu@vvt.com.vn -: - Sau khi duoc mien giam thue TNCN thi cac doanh nghiep hach toan ke toan phan thue TNCN do nhu the nao? . Xin chan thanh cam on.

- Ong Nguyen Dinh Tan: So thue TNCN duoc mien Cong ty phai chi tra cho nguoi lao dong theo dung quy dinh. Khi chi tra tien luong tien cong cho nguoi lao dong (da bao gom thue TNCN) Cong ty ghi No Tai khoan 334 ghi co Tai khoan 111 hoac 112.

truong thi hoa - Nu 33 tuoi - baokhng@yahoo.com - 646/11 cong hoa, p13, qtb: - Theo TT 03/2009/TT-BTC Huong dan ve viec giam va gia han nop thue TNDN, Cty chung toi quy 4 nam 2008 chua lam ho so de giam 30% thue TNDN, nhung khi bao cao tai chinh quyet toan thue nam 2008 chung toi khong thay dong nao de ghi giam 30% thue TNDN, Vay bay gio chung toi co duoc khai giam 30% thue TNDN quy 4/2008 khong? va khai nhu the nao? mau to khai?.

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM tra loi: Truong hop Cong ty cua ba neu thuoc doi tuong giam 30% thue TNDN quy 4/2008 thi de nghi ba lien he voi co quan thue de duoc huong dan lam them phu luc giam thue trong truong hop nay.

Hai Binh - Nam 30 tuoi - thhoai72@gmail.com - Phu Nhuan: - Cong ty toi dang duoc huong uu dai thue TNDN, hien nay dang trong giai doan dau tu xay xuong, cho toi hoi trong qua trinh dau tu xay xuong Cong ty chung toi co phat sinh doanh thu tai chinh ( lai tien gui ngan hang ). Vay doanh thu tai chinh nay phai hach toan nhu the nao? va khoan doanh thu nay co duoc huong uu dai khong?

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM tra loi: Tu nam 2009, khoan thu nhap khac (lai tien gui Ngan hang) khong duoc huong uu dai mien giam thue, Cong ty phai tach rieng de ke khai nop voi thue suat 25%

do thi anh thu - Nu 25 tuoi - thu_do@giacat.com.vn - 445/27 Lac Long Quan, P.5, Q.11: - Xin cho hoi : cong ty chung toi nhan xay dung nha xuong, van phong co bao thau nguyen vat lieu. Vay khi tam ung tien tu cac cong trinh (ngay khi ky hop dong ) chung toi co phai xuat hoa don cho phan tam ung khong? Neu ghi nhan doanh thu cho phan ung nay thi xac dinh chi phi ra sao?

- Ba Tran Thi Le Nga - Truong phong Tuyen truyen Ho tro doi tuong nop thue Cuc thue TP.HCM tra loi: Cong trinh chua xay dung, chu dau tu tam ung ngay khi ky hop dong thi khong phai lap hoa don de xac dinh doanh thu ke khai thue, chi lap chung tu thu.

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