{"id":4633,"date":"2025-09-16T17:21:13","date_gmt":"2025-09-16T10:21:13","guid":{"rendered":"https:\/\/datkhucongnghiep247.com.vn\/en\/?p=4633"},"modified":"2025-09-16T17:21:13","modified_gmt":"2025-09-16T10:21:13","slug":"cach-tinh-thue-thu-nhap-ca-nhan-khi-cho-thue-nha","status":"publish","type":"post","link":"https:\/\/datkhucongnghiep247.com.vn\/en\/cach-tinh-thue-thu-nhap-ca-nhan-khi-cho-thue-nha\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi cho thu\u00ea nh\u00e0"},"content":{"rendered":"<p><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi cho thu\u00ea nh\u00e0<\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 b\u1ea5t k\u1ef3 c\u00e1 nh\u00e2n n\u00e0o c\u00f3 ngu\u1ed3n thu t\u1eeb vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. V\u1edbi nhu c\u1ea7u thu\u00ea nh\u00e0 ng\u00e0y c\u00e0ng t\u0103ng cao, nhi\u1ec1u ng\u01b0\u1eddi \u0111\u00e3 t\u1eadn d\u1ee5ng t\u00e0i s\u1ea3n s\u1eb5n c\u00f3 \u0111\u1ec3 t\u1ea1o ra ngu\u1ed3n thu nh\u1eadp l\u1edbn. Tuy nhi\u00ean, vi\u1ec7c kh\u00f4ng n\u1eafm r\u00f5 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng r\u1eafc r\u1ed1i kh\u00f4ng \u0111\u00e1ng c\u00f3 li\u00ean quan \u0111\u1ebfn ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 ez-toc-wrap-center ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee4C L\u1ee4C<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/cach-tinh-thue-thu-nhap-ca-nhan-khi-cho-thue-nha\/#1_Cho_thue_nha_co_phai_dong_thue_nhu_nhap_ca_nhan_hay_khong\" >1\/ Cho thu\u00ea nh\u00e0 c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf nhu nh\u1eadp c\u00e1 nh\u00e2n hay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/cach-tinh-thue-thu-nhap-ca-nhan-khi-cho-thue-nha\/#2_Cach_tinh_cac_loai_thue_phai_nop_khi_cho_thue_nha\" >2\/ C\u00e1ch t\u00ednh c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p khi cho thu\u00ea nh\u00e0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/cach-tinh-thue-thu-nhap-ca-nhan-khi-cho-thue-nha\/#a_Thue_mon_bai\" >a\/ Thu\u1ebf m\u00f4n b\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/cach-tinh-thue-thu-nhap-ca-nhan-khi-cho-thue-nha\/#b_Thue_gia_tri_gia_tang_va_thue_thu_nhap_ca_nhan_nhan_khi_cho_thue_nha\" >b\/ Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u00e2n khi cho thu\u00ea nh\u00e0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/cach-tinh-thue-thu-nhap-ca-nhan-khi-cho-thue-nha\/#3_Huong_dan_ke_khai_nop_thue_khi_cho_thue_nha\" >3\/ H\u01b0\u1edbng d\u1eabn k\u00ea khai, n\u1ed9p thu\u1ebf khi cho thu\u00ea nh\u00e0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/cach-tinh-thue-thu-nhap-ca-nhan-khi-cho-thue-nha\/#a_Truong_hop_ca_nhan_truc_tiep_khai_thue\" >a\/ Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/cach-tinh-thue-thu-nhap-ca-nhan-khi-cho-thue-nha\/#b_Doanh_nghiep_khai_thue_nop_thue_thay_cho_ca_nhan_cho_thue_nha\" >b\/ Doanh nghi\u1ec7p khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/cach-tinh-thue-thu-nhap-ca-nhan-khi-cho-thue-nha\/#Truy_cap_mien_phi_thong_tin_doc_quyen_ve_cho_thue_kho_nha_xuong_dat_tai_Dong_Nai_Binh_Duong_Long_An_TPHCM_%E2%80%A6\" >Truy c\u1eadp mi\u1ec5n ph\u00ed th\u00f4ng tin \u0111\u1ed9c quy\u1ec1n v\u1ec1 cho thu\u00ea kho, nh\u00e0 x\u01b0\u1edfng, \u0111\u1ea5t t\u1ea1i \u0110\u1ed3ng Nai, B\u00ecnh D\u01b0\u01a1ng, Long An, TP.HCM, \u2026<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u01b0\u1edbc t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi cho thu\u00ea nh\u00e0 \u0111\u1ec3 b\u1ea1n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, minh b\u1ea1ch.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"1_Cho_thue_nha_co_phai_dong_thue_nhu_nhap_ca_nhan_hay_khong\"><\/span><strong>1\/ Cho thu\u00ea nh\u00e0 c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf nhu nh\u1eadp c\u00e1 nh\u00e2n hay kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC, c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf l\u00e0 t\u1ed5ng doanh thu ph\u00e1t sinh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea nh\u00e0 v\u1edbi doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m s\u1ebd ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi m\u1ee9c 5% v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% v\u00e0 l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/p>\n<figure id=\"attachment_4635\" aria-describedby=\"caption-attachment-4635\" style=\"width: 600px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4635\" src=\"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-content\/uploads\/2025\/09\/56208-scaled.jpg\" alt=\"thu\u1ebf thu nh\u1eadp \" width=\"600\" height=\"589\" srcset=\"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-content\/uploads\/2025\/09\/56208-scaled.jpg 2560w, https:\/\/datkhucongnghiep247.com.vn\/en\/wp-content\/uploads\/2025\/09\/56208-768x754.jpg 768w, https:\/\/datkhucongnghiep247.com.vn\/en\/wp-content\/uploads\/2025\/09\/56208-1536x1508.jpg 1536w, https:\/\/datkhucongnghiep247.com.vn\/en\/wp-content\/uploads\/2025\/09\/56208-2048x2011.jpg 2048w, https:\/\/datkhucongnghiep247.com.vn\/en\/wp-content\/uploads\/2025\/09\/56208-510x501.jpg 510w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><figcaption id=\"caption-attachment-4635\" class=\"wp-caption-text\">Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 nh\u1eefng \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd<\/figcaption><\/figure>\n<p>Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m, khi x\u00e1c \u0111\u1ecbnh m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n<p><strong><em>V\u00ed d\u1ee5<\/em><\/strong>: B\u1ea1n k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 \u1edf trong hai n\u0103m (t\u00ednh theo 12 th\u00e1ng li\u00ean t\u1ee5c, v\u1edbi th\u1eddi gian cho thu\u00ea t\u1eeb th\u00e1ng 10\/2020 \u0111\u1ebfn h\u1ebft th\u00e1ng 9\/2022), ti\u1ec1n thu\u00ea 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 m\u1ed9t l\u1ea7n. Nh\u01b0 v\u1eady, doanh thu t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>\u2013 N\u0103m 2020, b\u1ea1n cho thu\u00ea nh\u00e0 3 th\u00e1ng (t\u1eeb th\u00e1ng 10 \u0111\u1ebfn h\u1ebft th\u00e1ng 12) v\u1edbi doanh thu cho thu\u00ea l\u00e0 3 th\u00e1ng x 10 tri\u1ec7u \u0111\u1ed3ng = 30 tri\u1ec7u \u0111\u1ed3ng. Do \u0111\u00f3, n\u0103m 2020, b\u1ea1n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<p>\u2013 N\u0103m 2021, b\u1ea1n cho thu\u00ea nh\u00e0 12 th\u00e1ng (t\u1eeb th\u00e1ng 1 \u0111\u1ebfn h\u1ebft th\u00e1ng 12), v\u1edbi doanh thu cho thu\u00ea l\u00e0 12 th\u00e1ng x 10 tri\u1ec7u \u0111\u1ed3ng = 120 tri\u1ec7u \u0111\u1ed3ng. Do \u0111\u00f3, n\u0103m 2021, b\u1ea1n ph\u1ea3i n\u1ed9p thu\u1ebf thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<p>\u2013 N\u0103m 2022, b\u1ea1n cho thu\u00ea nh\u00e0 9 th\u00e1ng (t\u1eeb th\u00e1ng 1 \u0111\u1ebfn h\u1ebft th\u00e1ng 9), v\u1edbi doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u00e0 9 th\u00e1ng x 10 tri\u1ec7u \u0111\u1ed3ng = 90 tri\u1ec7u \u0111\u1ed3ng. Do \u0111\u00f3, n\u0103m 2022 b\u1ea1n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<p>Sau khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng n\u0103m, b\u1ea1n th\u1ef1c hi\u1ec7n khai thu\u1ebf m\u1ed9t l\u1ea7n v\u1edbi doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n l\u00e0 240 tri\u1ec7u \u0111\u1ed3ng. Doanh thu ph\u00e1t sinh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t l\u1ea7n cho c\u1ea3 h\u1ee3p \u0111\u1ed3ng l\u00e0 12 tri\u1ec7u \u0111\u1ed3ng (120 tri\u1ec7u \u0111\u1ed3ng x (5% + 5%).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Cach_tinh_cac_loai_thue_phai_nop_khi_cho_thue_nha\"><\/span><strong>2\/ C\u00e1ch t\u00ednh c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p khi cho thu\u00ea nh\u00e0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>N\u1ebfu c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 m\u00e0 c\u00f3 Doanh thu 100 tri\u1ec7u\/ n\u0103m tr\u1edf l\u00ean th\u00ec s\u1ebd ph\u1ea3i n\u1ed9p Thu\u1ebf M\u00f4n b\u00e0i, thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"a_Thue_mon_bai\"><\/span><strong>a\/ Thu\u1ebf m\u00f4n b\u00e0i<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ee9c thu\u1ebf m\u00f4n b\u00e0i ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c chia th\u00e0nh b\u1eadc l\u0169y ti\u1ebfn nh\u01b0 sau:<\/p>\n<p>\u2013 Doanh thu tr\u00ean 100 \u0111\u1ebfn 300 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: n\u1ed9p 300.000 \u0111\u1ed3ng\/n\u0103m.<\/p>\n<p>\u2013 Doanh thu tr\u00ean 300 \u0111\u1ebfn 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: n\u1ed9p 500.000 \u0111\u1ed3ng\/n\u0103m<\/p>\n<p>\u2013 Doanh thu tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m: n\u1ed9p 1.000.000 \u0111\u1ed3ng\/n\u0103m<\/p>\n<h3><span class=\"ez-toc-section\" id=\"b_Thue_gia_tri_gia_tang_va_thue_thu_nhap_ca_nhan_nhan_khi_cho_thue_nha\"><\/span><strong><em>b\/ Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u00e2n khi cho thu\u00ea nh\u00e0<\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo kho\u1ea3n 2, 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu.<\/p>\n<p>S\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi cho thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<p>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\u00a0 =\u00a0 (Doanh thu t\u00ednh thu\u1ebf GTGT)\u00a0 x\u00a0 (5%)<\/p>\n<p>S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p\u00a0 =\u00a0 (Doanh thu t\u00ednh thu\u1ebf TNCN)\u00a0 x\u00a0 (5%)<\/p>\n<p>Trong \u0111\u00f3, doanh thu t\u00ednh thu\u1ebf nh\u01b0 sau:<\/p>\n<p>\u2013 Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c kh\u00f4ng bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/p>\n<p>\u2013 Doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/p>\n<p>L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea nh\u00e0 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.<\/p>\n<p>\u2013 Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh\u00a0doanh thu t\u00ednh thu\u1ebf\u00a0l\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u c\u1ee7a t\u1eebng k\u1ef3 h\u1ea1n thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Huong_dan_ke_khai_nop_thue_khi_cho_thue_nha\"><\/span><strong>3\/ H\u01b0\u1edbng d\u1eabn k\u00ea khai, n\u1ed9p thu\u1ebf khi cho thu\u00ea nh\u00e0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC t\u00f9y thu\u1ed9c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 m\u00e0 ngh\u0129a v\u1ee5 khai thu\u1ebf c\u00f3 th\u1ec3 do ch\u00ednh ng\u01b0\u1eddi cho thu\u00ea ho\u1eb7c ng\u01b0\u1eddi thu\u00ea th\u1ef1c hi\u1ec7n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"a_Truong_hop_ca_nhan_truc_tiep_khai_thue\"><\/span><strong>a\/ Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 v\u1edbi c\u00e1 nh\u00e2n; c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 v\u1edbi t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf (c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c \u0110o\u00e0n th\u1ec3, Hi\u1ec7p h\u1ed9i, t\u1ed5 ch\u1ee9c Qu\u1ed1c t\u1ebf, \u0110\u1ea1i s\u1ee9 qu\u00e1n, L\u00e3nh s\u1ef1 qu\u00e1n, \u2026); c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u00e0 trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn b\u00ean thu\u00ea l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p>facC\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf thu nh\u1eadpH\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n g\u1ed3m:<\/p>\n<p>\u2013 T\u1edd khai theo m\u1eabu s\u1ed1 01\/TTS;<\/p>\n<p>\u2013 Ph\u1ee5 l\u1ee5c theo m\u1eabu s\u1ed1 01-1\/BK-TTS (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a H\u1ee3p \u0111\u1ed3ng ho\u1eb7c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng);<\/p>\n<p>\u2013 B\u1ea3n ch\u1ee5p h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a H\u1ee3p \u0111\u1ed3ng ho\u1eb7c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng);<\/p>\n<p>\u2013 B\u1ea3n ch\u1ee5p Gi\u1ea5y \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 \u1ee7y quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c khai, n\u1ed9p thu\u1ebf).<\/p>\n<p>Sau khi k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i Chi c\u1ee5c Thu\u1ebf n\u01a1i c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khai thu\u1ebf theo k\u1ef3 h\u1ea1n thanh to\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd b\u1eaft \u0111\u1ea7u th\u1eddi h\u1ea1n cho thu\u00ea.<\/p>\n<p>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khai thu\u1ebf m\u1ed9t l\u1ea7n theo n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/p>\n<p><strong><em>L\u01b0u \u00fd<\/em><\/strong>: Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"b_Doanh_nghiep_khai_thue_nop_thue_thay_cho_ca_nhan_cho_thue_nha\"><\/span><strong>b\/ Doanh nghi\u1ec7p khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 th\u1ecfa thu\u1eadn b\u00ean \u0111i thu\u00ea n\u1ed9p thu\u1ebf thay th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf, khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p>H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n g\u1ed3m:<\/p>\n<p>\u2013 T\u1edd khai theo m\u1eabu s\u1ed1 01\/TTS;<\/p>\n<p>\u2013 Ph\u1ee5 l\u1ee5c theo m\u1eabu s\u1ed1 01-1\/BK-TTS;<\/p>\n<p>\u2013 B\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0, Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a H\u1ee3p \u0111\u1ed3ng ho\u1eb7c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng).<\/p>\n<p>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf khai thu\u1ebf, n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp khai thu\u1ebf.<\/p>\n<p><strong><em>L\u01b0u \u00fd<\/em><\/strong>: Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Truy_cap_mien_phi_thong_tin_doc_quyen_ve_cho_thue_kho_nha_xuong_dat_tai_Dong_Nai_Binh_Duong_Long_An_TPHCM_%E2%80%A6\"><\/span><strong>Truy c\u1eadp mi\u1ec5n ph\u00ed th\u00f4ng tin \u0111\u1ed9c quy\u1ec1n v\u1ec1 cho thu\u00ea kho, nh\u00e0 x\u01b0\u1edfng, \u0111\u1ea5t t\u1ea1i \u0110\u1ed3ng Nai, B\u00ecnh D\u01b0\u01a1ng, Long An, TP.HCM, \u2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/datkhucongnghiep247.com.vn\/en\/\"><strong>KHU C\u00d4NG NGHI\u1ec6P 247<\/strong><\/a>\u00a0l\u00e0 \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c mua, b\u00e1n, cho thu\u00ea nh\u00e0 x\u01b0\u1edfng, b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Ch\u00fang t\u00f4i t\u1ef1 h\u00e0o l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0ng \u0111\u1ea7u cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 b\u1ea5t \u0111\u1ed9ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i c\u00f3 m\u1ed9t \u0111\u1ed9i ng\u0169 chuy\u00ean vi\u00ean t\u01b0 v\u1ea5n b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n cao, gi\u00e0u kinh nghi\u1ec7m v\u00e0 lu\u00f4n l\u1ea5y ch\u1eef\u00a0<strong>T\u00cdN<\/strong>\u00a0l\u00e0m tr\u1ecdng<a href=\"https:\/\/jsc-vietnam.com\/khu-che-xuat-la-gi-vai-tro-va-loi-ich\/\" target=\"_blank\" rel=\"noopener\">.<\/a><\/p>\n<p><strong>Phone:<\/strong>\u00a0<strong>0901 490 348<\/strong><\/p>\n<p><strong>Email:\u00a0<\/strong>datkhucongnghiep247@gmail.com<\/p>\n<p><strong>Website:\u00a0<\/strong>datkhucongnghiep247.com.vn<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n khi cho thu\u00ea nh\u00e0 l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 b\u1ea5t k\u1ef3 c\u00e1 nh\u00e2n n\u00e0o c\u00f3 ngu\u1ed3n thu t\u1eeb vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. V\u1edbi nhu c\u1ea7u thu\u00ea nh\u00e0 ng\u00e0y c\u00e0ng t\u0103ng cao, nhi\u1ec1u ng\u01b0\u1eddi \u0111\u00e3 t\u1eadn [&#8230;]\n","protected":false},"author":10,"featured_media":4635,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4633","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/posts\/4633","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/comments?post=4633"}],"version-history":[{"count":1,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/posts\/4633\/revisions"}],"predecessor-version":[{"id":4637,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/posts\/4633\/revisions\/4637"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/media\/4635"}],"wp:attachment":[{"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/media?parent=4633"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/categories?post=4633"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/datkhucongnghiep247.com.vn\/en\/wp-json\/wp\/v2\/tags?post=4633"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}