Huong dan moi ve thue thu nhap ca nhan

Thứ ba, 06 Tháng một 2009, 08:13 GMT+7


Thu truong Bo Tai chinh Do Hoang Anh Tuan vua co cong van 16.181 huong dan ve thue thu nhap ca nhan (TNCN) de xu ly thoi gian qua do truoc va sau 1-1-2009 (chuyen tu phap lenh thue thu nhap voi nguoi co thu nhap cao sang Luat thue TNCN)

Theo cac chuyen gia thue, voi huong dan nay, nhieu ca nhan duoc loi nhu nhan co tuc, ban can ho chung cu nhung cung co nguoi khong duoc loi vi thue van nop... nhu cu.

Huong dan cua Bo Tai chinh

Bat dong san, chon phuong an co loi cho dan

Theo mot can bo thue cua Cuc Thue TP.HCM, huong dan tai cong van 16.181 cua Bo Tai chinh, voi cac truong hop chuyen nhuong bat dong san, co quan thue se tinh ca hai phuong an thue la 2% tren gia chuyen nhuong va 25% tren chenh lech gia ban tru gia mua va chi phi (voi dieu kien ca nhan phai co du hoa don, giay to chung minh chi phi).

Trong truong hop cach tinh thue theo thue suat 2% co so thue phai nop cao hon so voi cach tinh thue 25% thi co quan thue se ap dung cach tinh thue 25%, huong la phuong an nao co so thue nop thap hon thi ap dung cho dan.

 

* Co tuc, tien luong, tien thuong... cua ca nhan co nguon goc phat sinh tu nam 2008 tro ve truoc nhung duoc chi tra vao nam 2009 thi ap dung cac chinh sach thue cua nam phat sinh thu nhap, khong tinh vao thu nhap chiu thue TNCN doi voi cac khoan thu nhap nay.

* Doi voi ca nhan kinh doanh nop thue thu nhap doanh nghiep cho khoan doanh thu phat sinh trong thang 12-2008, ke khai vao thang 1-2009. Dong thoi thuc hien quyet toan thue (neu nop thue theo ke khai) chung vao nam 2008.

* Ca nhan chuyen nhuong bat dong san (BDS): chia hai truong hop.

- Ca nhan chuyen nhuong BDS da co hop dong chuyen nhuong theo quy dinh cua phap luat truoc ngay 31-12-2008 nhung tu 1-1-2009 chua nop thue chuyen quyen su dung dat va chua hoan thanh thu tuc chuyen nhuong thi ca nhan thuc hien ke khai nop thue TNCN.

- Ca nhan chuyen nhuong nha chung cu: do nam 2008 tro ve truoc chua co chinh sach dong vien ve thue doi voi chuyen nhuong nha chung cu cua ca nhan, vi vay cac truong hop ca nhan da co hop dong chuyen nhuong nha chung cu va da thanh toan tien truoc 31-12-2008 thi khong thu thue TNCN.

* Cach chon phuong an tinh thue BDS: cung theo cong van nay, Bo Tai chinh da de nghi cuc thue chi dao co quan thue ap dung tinh thue theo muc thue suat 2% tinh tren gia chuyen nhuong BDS.

Truong hop neu tinh theo muc thue suat 2% tren gia chuyen nhuong co so thue phai nop cao hon thi duoc ap dung theo muc thue suat 25% tinh tren thu nhap tu hoat dong chuyen nhuong BDS (neu lo thi khong phai nop thue TNCN). Ca nhan ap dung muc thue suat 25% khi co day du hoa don, chung tu de lam can cu xac dinh thu nhap tinh thue tu hoat dong chuyen nhuong BDS.

Nguoi loi, ke khong

Theo cac chuyen gia nganh thue, viec xac dinh thu nhap nam nao tinh thue theo chinh sach thue cua nam do chu khong theo nguyen tac thu nhap thuc nhan nam nao tinh thue theo nam do se dan den mot so nguoi duoc loi nhung cung co nguoi khong. Huong dan tai cong van 16.181 cua Bo Tai chinh co khac voi cac giai thich, tu van truoc day ve thue TNCN cua cac co quan thue dia phuong.

Duoc loi la cac truong hop nhan co tuc vi khong phai nop thue. Do vay, con sot chia co tuc nam 2008 de tranh thue TNCN dien ra tu 31-12-2008 tro ve truoc ma cac cong ty co phan da thuc hien la... khong can thiet. Neu van ban nay ban hanh som, chac chan cac cong ty... khong voi chia co tuc va se khong dien ra “mua co tuc den som”. Theo cong van 16.181 cua Bo Tai chinh, thu nhap phat sinh tu nam 2008 tro ve truoc thi ap dung chinh sach thue cua nam phat sinh thu nhap. Tu 31-12-2008 tro ve truoc, theo phap lenh thue thu nhap doi voi nguoi co thu nhap cao thi co tuc khong phai chiu thue TNCN.

Tuong tu nhu nguoi nhan co tuc, ca nhan chuyen nhuong nha chung cu truoc 31-12-2008 cung “tho phao” vi tu thoi gian nay tro ve truoc khong co quy dinh nao buoc nguoi ban nha chung cu phai nop thue.

Khong duoc loi la cac ca nhan co luong, tien thuong... cua nam 2008 nhung chi tra trong nam 2009. Theo cong van 16.181, cac khoan thu nhap nay duoc tinh theo phap lenh thue doi voi nguoi co thu nhap cao. Neu so thue nay duoc tinh vao thu nhap cua nam 2009, do thuc nhan trong nam 2009 va duoc tinh theo Luat thue TNCN thi ca nhan se duoc loi nho duoc giam tru gia canh.

Cung khong duoc loi la ca nhan kinh doanh, vi khoan doanh thu cua thang 12-2008 van phai nop theo thue thu nhap doanh nghiep du ke khai trong nam 2009 nhung khong duoc tinh theo Luat thue TNCN nen khong duoc giam tru gia canh.

Voi ca nhan ban BDS nhung thu tuc “dat day” tu nam 2008 sang nam 2009 thi phai nop thue theo Luat thue TNCN cung khong duoc loi vi neu nop theo thue chuyen quyen su dung dat, tuy thue suat la 4% nhung duoc tinh tren gia dat do UBND tinh, thanh pho quy dinh thap hon gia thi truong. Con tinh theo Luat thue TNCN, tuy thue suat chi 2% nhung tinh theo gia tri hop dong nen so thue nop co the cao hon. Tru truong hop gia ghi tren hop dong thap hon thi theo khung gia dat cua UBND tinh, thanh pho quy dinh thi thue nop se it di.

Quy dinh ve khau tru thue ban chung khoan (CK)

 

KhAu trU - Khai thuE

Can cU
khAu trU thuE

ÐiEu kiEn

Co phieu (CP) niem yet tai san CK TP.HCM, Ha Noi

Cong ty CK khau tru hoac thong bao de ngan hang khau tru. Cong ty CK thuc hien khai thue.

0,1% gia tren san x
so luong chuyen nhuong

Sau khi khau tru thue nha dau tu moi duoc nhan tien ban CK

CP chua niem yet duoc uy quyen cho cong ty CK quan ly, CP khong uy quyen quan ly

Cong ty CK khau tru neu co uy quyen, cong ty phat hanh khau tru neu khong co uy quyen quan ly, neu chi uy quyen quan ly mot phan co dong thi cong ty CK khau tru phan uy quyen. Cong ty nao khau tru thi cong ty do khai thue

0,1% gia theo hop dong x so luong chuyen nhuong. Neu hop dong khong ghi gia hoac thap hon gia

 ghi tren so sach thi theo gia ghi tren so sach ke toan.

Phai kem hop dong khi lam thu tuc chuyen nhuong. Nop thue roi moi lam thu tuc chuyen nhuong

* Luu y: co hai cach tinh thue: 0,1% tren gia ban va 20% tren chenh lech gia ban tru gia mua va chi phi, nhung ca hai deu phai khau tru 0,1% tren gia ban sau do quyet toan thue.

(Theo cong van 42 cua Bo Tai chinh ve thue TNCN voi chuyen nhuong CK)

Theo T.TU. (Tuoi tre)



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