{"id":14420,"date":"2021-08-02T06:29:17","date_gmt":"2021-08-02T06:29:17","guid":{"rendered":"https:\/\/bizlawyer.vn\/principles-for-vat-and-pit-of-business-households-business-persons"},"modified":"2021-08-02T06:32:14","modified_gmt":"2021-08-02T06:32:14","slug":"nguyen-tac-tinh-thue-vat-va-thue-pit-cua-ho-kinh-doanh-ca-nhan-kinh-doanh","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/nguyen-tac-tinh-thue-vat-va-thue-pit-cua-ho-kinh-doanh-ca-nhan-kinh-doanh","title":{"rendered":"Nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf VAT v\u00e0 thu\u1ebf PIT c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh"},"content":{"rendered":"

Ng\u00e0y 01 th\u00e1ng 6 n\u0103m 2021 B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 qu\u1ea3n k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh. V\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 1\/8\/2021. Theo \u0111\u00f3, nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:
\nTh\u1ee9 nh\u1ea5t,<\/strong> <\/em>nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.
\nTh\u1ee9 hai,<\/strong><\/em> H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN. H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111\u00fang h\u1ea1n; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh.
\nTh\u1ee9 ba,<\/strong> <\/em>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh th\u00ec m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho m\u1ed9t (01) ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t c\u1ee7a nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh trong n\u0103m t\u00ednh thu\u1ebf.
\n\u0110\u1ed3ng th\u1eddi, theo Th\u00f4ng t\u01b0 n\u00e0y th\u00ec c\u00e1ch x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c sau:
\nS\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/strong>
\nS\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNCN x T\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/strong>
\nTrong \u0111\u00f3:<\/strong><\/em><\/span>
\n– Doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 doanh thu t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n; c\u00e1c kho\u1ea3n tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i, ph\u00ed thu th\u00eam \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo quy \u0111\u1ecbnh; c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c (ch\u1ec9 t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf TNCN); doanh thu kh\u00e1c m\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.
\n– T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu
\n+ T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu g\u1ed3m t\u1ef7 l\u1ec7 thu\u1ebf GTGT v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf TNCN \u00e1p d\u1ee5ng chi ti\u1ebft \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC.
\n+ Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n khai v\u00e0 t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 01 th\u00e1ng 6 n\u0103m 2021 B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 qu\u1ea3n k\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh. V\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 1\/8\/2021. Theo \u0111\u00f3, nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf […]<\/p>\n","protected":false},"author":3,"featured_media":14412,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14420","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/14420","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=14420"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/14420\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/14412"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=14420"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=14420"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=14420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}