{"id":101350,"date":"2021-10-29T13:19:52","date_gmt":"2021-10-29T05:19:52","guid":{"rendered":"https:\/\/www.grab.com\/vn\/?p=101350"},"modified":"2021-11-01T22:25:44","modified_gmt":"2021-11-01T14:25:44","slug":"thuegtgt-nq406-grabbike","status":"publish","type":"post","link":"https:\/\/www.grab.com\/vn\/en\/blog\/driver\/thuegtgt-nq406-grabbike\/","title":{"rendered":"Grab 2 b\u00e1nh | Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n theo Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 92\/2021\/N\u0110-CP"},"content":{"rendered":"
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Qu\u00fd \u0110\u1ed1i t\u00e1c th\u00e2n m\u1ebfn,<\/span><\/p>

Th\u1ef1c hi\u1ec7n theo Ngh\u1ecb Quy\u1ebft s\u1ed1<\/span> 406\/NQ-UBTVQH15<\/span><\/a> c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i ban h\u00e0nh ng\u00e0y 19\/10\/2021 (\u201cNgh\u1ecb quy\u1ebft 406\u201d) v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch Covid-19 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 92\/2021\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 27\/10\/2021, kho\u1ea3n <\/span>thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n <\/span>(TNCN) c\u1ee7a h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0<\/span> thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/span> (GTGT) \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i s\u1ebd c\u00f3 m\u1ed9t s\u1ed1 thay \u0111\u1ed5i c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>

\u00a0<\/b><\/p>

<\/colgroup>

  1. Ngh\u1ecb quy\u1ebft 406 quy \u0111\u1ecbnh vi\u1ec7c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u00e1c th\u00e1ng trong qu\u00fd III v\u00e0 qu\u00fd IV n\u0103m 2021 c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh s\u1ebd <\/span>do Ch\u1ee7 t\u1ecbch UBND t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh<\/span>. Do \u0111\u00f3, thu\u1ebf TNCN c\u1ee7a Qu\u00fd \u0110\u1ed1i t\u00e1c hi\u1ec7n ch\u01b0a c\u00f3 thay \u0111\u1ed5i. Grab s\u1ebd c\u1eadp nh\u1eadt t\u1edbi Qu\u00fd \u0110\u1ed1i t\u00e1c ngay khi c\u00f3 th\u00f4ng tin c\u1ee5 th\u1ec3 h\u01a1n t\u1eeb c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p><\/li>

  2. Ngh\u1ecb quy\u1ebft 406 quy \u0111\u1ecbnh Thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i m\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c <\/span>gi\u1ea3m 30% tr\u00ean m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111ang \u00e1p d\u1ee5ng<\/span>. C\u1ee5 th\u1ec3, \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i GrabBike, kho\u1ea3n thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u00e1p d\u1ee5ng s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m 30% c\u1ee7a thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10% l\u00e0 c\u00f2n 10%x70%. Th\u1eddi gian \u00e1p d\u1ee5ng: t\u1eeb ng\u00e0y <\/span>01\/11\/2021<\/span> \u0111\u1ebfn h\u1ebft ng\u00e0y <\/span>31\/12\/2021<\/span><\/p><\/li><\/ol><\/td><\/tr><\/tbody><\/table><\/div>

    \u00a0<\/b><\/p>

    Nh\u01b0 v\u1eady, t\u1eeb ng\u00e0y <\/span>01\/11\/2021 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2021<\/span>, khi th\u1ef1c hi\u1ec7n chuy\u1ebfn xe, t\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb tr\u00ean doanh thu m\u1ed7i cu\u1ed1c xe c\u1ee7a Qu\u00fd \u0111\u1ed1i t\u00e1c s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo quy \u0111\u1ecbnh. V\u00ed d\u1ee5 c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>

    \u00a0<\/p>

    <\/colgroup>

    T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n h\u00e0nh kh\u00e1ch thanh to\u00e1n<\/span><\/p><\/td><\/tr>

    \u00a0<\/td>

    Tr\u01b0\u1edbc 01\/11\/2021<\/span><\/p>

    (\u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%)<\/span><\/p><\/td>

    T\u1eeb 01\/11\/2021 – 31\/12\/2021<\/span><\/p>

    (\u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u00e3 gi\u1ea3m theo Ngh\u1ecb quy\u1ebft 406)<\/span><\/p><\/td><\/tr>

    S\u1ed1 ti\u1ec1n h\u00e0nh kh\u00e1ch thanh to\u00e1n (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT)<\/span><\/p><\/td>

    110.000<\/span><\/p><\/td>

    107.000<\/span><\/p><\/td><\/tr>

    Thu\u1ebf GTGT do h\u00e0nh kh\u00e1ch thanh to\u00e1n (1)\u00a0<\/span><\/p><\/td>

    10.000<\/span><\/p><\/td>

    7.000<\/span><\/p><\/td><\/tr>

    Doanh thu h\u1ee3p t\u00e1c (sau thu\u1ebf)\u00a0 <\/span>KH\u00d4NG THAY \u0110\u1ed4I<\/span><\/p><\/td>

    100.000<\/span><\/p><\/td>

    100.000<\/span><\/p><\/td><\/tr>

    Doanh thu chia s\u1ebb c\u1ee7a Grab (2)\u00a0 <\/span>KH\u00d4NG THAY \u0110\u1ed4I<\/span><\/p><\/td>

    20.000<\/span><\/p><\/td>

    20.000<\/span><\/p><\/td><\/tr>

    Doanh thu chia s\u1ebb c\u1ee7a \u0110\u1ed1i t\u00e1c <\/span>KH\u00d4NG THAY \u0110\u1ed4I<\/span><\/p><\/td>

    80.000<\/span><\/p><\/td>

    80.000<\/span><\/p><\/td><\/tr>

    S\u1ed1 ti\u1ec1n kh\u1ea5u tr\u1eeb t\u1eeb v\u00ed c\u1ee7a \u0110\u1ed1i t\u00e1c (= (1)+(2))<\/span><\/p><\/td>

    30.000<\/span><\/p><\/td>

    27.000<\/span><\/p><\/td><\/tr>

    T\u1ef7 l\u1ec7 kh\u1ea5u tr\u1eeb v\u00ed c\u1ee7a \u0110\u1ed1i t\u00e1c <\/span>\u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n h\u00e0nh kh\u00e1ch thanh to\u00e1n<\/span><\/p><\/td>

    27.273%<\/span><\/p><\/td>

    25.234%<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    \n \n <\/i><\/span>\n <\/i><\/span>\n <\/span>\n L\u01afU \u00dd:<\/a>\n <\/div>\n