{"id":32853,"date":"2016-06-09T10:43:00","date_gmt":"2016-06-09T03:43:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=32853"},"modified":"2022-07-19T10:12:35","modified_gmt":"2022-07-19T03:12:35","slug":"truong-hop-nao-nhan-tai-san-thua-ke-phai-nop-thue","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/truong-hop-nao-nhan-tai-san-thua-ke-phai-nop-thue\/","title":{"rendered":"Tr\u01b0\u1eddng h\u1ee3p n\u00e0o nh\u1eadn t\u00e0i s\u1ea3n th\u1eeba k\u1ebf ph\u1ea3i n\u1ed9p thu\u1ebf?"},"content":{"rendered":"\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0o nh\u1eadn t\u00e0i s\u1ea3n th\u1eeba k\u1ebf ph\u1ea3i n\u1ed9p thu\u1ebf? Khi \u0111\u01b0\u1ee3c nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf t\u1eeb ng\u01b0\u1eddi th\u00e2n, th\u00ec ng\u01b0\u1eddi nh\u1eadn th\u1eeba k\u1ebf c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o, khi n\u00e0o ph\u1ea3i n\u1ed9p thu\u1ebf, khi n\u00e0o kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf? nh\u1eadn di s\u1ea3n t\u1eeb th\u1eeba k\u1ebf \u0111\u1ec3 l\u1ea1i c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng, c\u00e1ch t\u00ednh thu\u1ebf cho di s\u1ea3n th\u1eeba k\u1ebf? mong Luatsubaoho.com t\u01b0 v\u1ea5n. Xin c\u1ea3m \u01a1n!\u00a0<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0o nh\u1eadn t\u00e0i s\u1ea3n th\u1eeba k\u1ebf ph\u1ea3i n\u1ed9p thu\u1ebf?<\/strong><\/h2>\n

C\u00f3 2 tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

1. T\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?\u00a0<\/strong><\/h3>\n

1.1. C\u0103n c\u1ee9 theo kho\u1ea3n 9 \u0110i\u1ec1u 2 v\u00e0 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, thu nh\u1eadp t\u1eeb vi\u1ec7c nh\u1eadn th\u1eeba k\u1ebf ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span> (TNCN), bao g\u1ed3m:<\/em><\/strong><\/p>\n

\u2013 Nh\u1eadn th\u1eeba k\u1ebf l\u00e0 ch\u1ee9ng kho\u00e1n:<\/strong> C\u1ed5 phi\u1ebfu, quy\u1ec1n mua c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c; c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1 nh\u00e2n trong c\u00f4ng ty c\u1ed5 ph\u1ea7n theo quy \u0111\u1ecbnh.<\/p>\n

\u2013 Nh\u1eadn th\u1eeba k\u1ebf l\u00e0 ph\u1ea7n v\u1ed1n<\/strong> trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh.<\/p>\n

\u2013 Nh\u1eadn th\u1eeba k\u1ebf l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/strong> Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; quy\u1ec1n s\u1edf h\u1eefu nh\u00e0,..<\/p>\n

\u2013 Nh\u1eadn th\u1eeba k\u1ebf l\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd <\/strong>quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc: \u00d4 t\u00f4; xe g\u1eafn m\u00e1y, xe m\u00f4 t\u00f4; t\u00e0u th\u1ee7y, k\u1ec3 c\u1ea3 s\u00e0 lan, ca n\u00f4;\u2026<\/p>\n

1.2. B\u00ean c\u1ea1nh \u0111\u00f3 theo kho\u1ea3n 4 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007, thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span> gi\u1eefa c\u00e1c ch\u1ee7 th\u1ec3 sau s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span> TNCN:<\/em><\/strong><\/p>\n

\u2013 V\u1ee3 v\u1edbi ch\u1ed3ng;<\/p>\n

\u2013 Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb;<\/p>\n

\u2013 Cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u;<\/p>\n

\u2013 Cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i;<\/p>\n

\u2013 \u00d4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.<\/p>\n

Nh\u01b0 v\u1eady, t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf thu\u1ed9c kho\u1ea3n 9 \u0110i\u1ec1u 2\u00a0Th\u00f4ng t\u01b0 111\/2013\/TT-BTC\u00a0th\u00ec ng\u01b0\u1eddi nh\u1eadn c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u1eadn th\u1eeba k\u1ebf theo kho\u1ea3n 4 \u0110i\u1ec1u 4\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2007.<\/p>\n

2. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi nh\u1eadn th\u1eeba k\u1ebf<\/strong><\/h3>\n

* \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa<\/strong><\/p>\n

Theo \u0110i\u1ec1u 16\u00a0Th\u00f4ng t\u01b0 111\/2013\/TT-BTC\u00a0(s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 19\u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC), s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c nh\u01b0 sau:<\/p>\n

Thu\u1ebf TNCN = Thu nh\u1eadp t\u00ednh thu\u1ebf x 10%<\/p>\n

Trong \u0111\u00f3:\u00a0<\/p>\n

\u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb nh\u1eadn th\u1eeba k\u1ebf l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n nh\u1eadn. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

+ \u0110\u1ed1i v\u1edbi th\u1eeba k\u1ebf l\u00e0 ch\u1ee9ng kho\u00e1n: gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf l\u00e0 gi\u00e1 tr\u1ecb ch\u1ee9ng kho\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

Ch\u1ee9ng kho\u00e1n giao d\u1ecbch tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n: gi\u00e1 tr\u1ecb c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tham chi\u1ebfu tr\u00ean S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ch\u1ee9ng kho\u00e1n.<\/p>\n

Ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p tr\u00ean: gi\u00e1 tr\u1ecb c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty ph\u00e1t h\u00e0nh lo\u1ea1i ch\u1ee9ng kho\u00e1n \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ch\u1ee9ng kho\u00e1n.<\/p>\n

+ \u0110\u1ed1i v\u1edbi th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 v\u1ed1n g\u00f3p trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh: thu nh\u1eadp \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ph\u1ea7n v\u1ed1n g\u00f3p.<\/p>\n

+ \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n: gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

\u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

\u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 nh\u00e0 v\u00e0 c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac tr\u00ean \u0111\u1ea5t th\u00ec gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 ph\u00e2n lo\u1ea1i gi\u00e1 tr\u1ecb nh\u00e0; quy \u0111\u1ecbnh ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n do c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh; gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a nh\u00e0, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu.\u00a0<\/p>\n

\u2013 Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng.<\/p>\n

* \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/strong><\/p>\n

Theo \u0110i\u1ec1u 23\u00a0Th\u00f4ng t\u01b0 111\/2013\/TT-BTC\u00a0\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 \u0111\u01b0\u1ee3c nh\u1eadn th\u1eeba k\u1ebf ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n

Thu\u1ebf TNCN = Thu nh\u1eadp t\u00ednh thu\u1ebf x 10%<\/p>\n

Trong \u0111\u00f3:<\/p>\n

\u2013 C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa.<\/p>\n

\u2013 Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb nh\u1eadn th\u1eeba k\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba k\u1ebf v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1ea1i Vi\u1ec7t Nam<\/p>\n

\u2013 Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

Do \u0111\u00f3, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c nh\u1eadn th\u1eeba k\u1ebf ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n nh\u1eadn.\u00a0<\/p>\n

\u00bb T\u01b0 v\u1ea5n lu\u1eadt th\u1eeba k\u1ebf \u0111\u1ea5t \u0111ai<\/a><\/p>\n

\u00bb R\u00fat ti\u1ec1n ti\u1ebft ki\u1ec7m c\u1ee7a ng\u01b0\u1eddi m\u1ea5t kh\u00f4ng \u0111\u1ec3 l\u1ea1i di ch\u00fac nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u01b0\u1eddng h\u1ee3p n\u00e0o nh\u1eadn t\u00e0i s\u1ea3n th\u1eeba k\u1ebf ph\u1ea3i n\u1ed9p thu\u1ebf? Khi \u0111\u01b0\u1ee3c nh\u1eadn di s\u1ea3n th\u1eeba k\u1ebf t\u1eeb ng\u01b0\u1eddi th\u00e2n, th\u00ec ng\u01b0\u1eddi nh\u1eadn th\u1eeba k\u1ebf c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o, khi n\u00e0o ph\u1ea3i n\u1ed9p thu\u1ebf, khi n\u00e0o kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf? nh\u1eadn di s\u1ea3n t\u1eeb th\u1eeba k\u1ebf \u0111\u1ec3 l\u1ea1i c\u00f3 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[233],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/32853"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=32853"}],"version-history":[{"count":2,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/32853\/revisions"}],"predecessor-version":[{"id":33418,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/32853\/revisions\/33418"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=32853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=32853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=32853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}