{"id":164219,"date":"2024-03-28T11:00:19","date_gmt":"2024-03-28T03:00:19","guid":{"rendered":"https:\/\/www.grab.com\/vn\/?p=164219"},"modified":"2024-03-28T11:59:50","modified_gmt":"2024-03-28T03:59:50","slug":"thue2023","status":"publish","type":"post","link":"https:\/\/www.grab.com\/vn\/blog\/driver\/car\/thue2023\/","title":{"rendered":"Grab 4 b\u00e1nh | Th\u00f4ng b\u00e1o k\u1ebf ho\u1ea1ch ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2023"},"content":{"rendered":"\t\t
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Qu\u00fd \u0110\u1ed1i t\u00e1c th\u00e2n m\u1ebfn,<\/span><\/p>

\u00a0<\/span><\/p>

Th\u1ef1c hi\u1ec7n theo<\/span> quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 5, \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020<\/span> quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 05\/12\/2020 (\u201cN\u0110 126\u201d) v\u00e0 <\/span>C\u00f4ng v\u0103n 16855\/CT-TTHT<\/span> ng\u00e0y 08\/12\/2021 c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh, Grab xin th\u00f4ng b\u00e1o k\u1ebf ho\u1ea1ch v\u00e0 th\u1eddi gian <\/span>ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf<\/span> Thu nh\u1eadp c\u00e1 nh\u00e2n<\/span> (TNCN) t\u1eeb c\u00e1c kho\u1ea3n th\u01b0\u1edfng n\u0103m 2023 nh\u01b0 sau:<\/span><\/p>\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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I. M\u1ee8C THU\u1ebe SU\u1ea4T TNCN \u00c1P D\u1ee4NG THEO QUY \u0110\u1ecaNH C\u1ee6A C\u01a0 QUAN QU\u1ea2N L\u00dd THU\u1ebe<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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DOANH THU TH\u1ef0C NH\u1eacN TRONG N\u0102M 2023<\/span><\/p>\n

trong kho\u1ea3ng th\u1eddi gian t\u1eeb 01\/01\/2023 – 31\/12\/2023<\/span><\/p>\n<\/td>\n<\/tr>\n

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\u00c1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t<\/span><\/p>\n

Thu\u1ebf TNCN 1,5%\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/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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II. K\u1ebe HO\u1ea0CH HO\u00c0N TH\u00c0NH NGH\u0128A V\u1ee4 THU\u1ebe<\/h3>\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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1. KHO\u1ea2N THU\u1ebe TNCN THU H\u1ed8 TR\u00caN DOANH THU CHUY\u1ebeN XE<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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D\u1ef1a v\u00e0o th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng tr\u1ef1c thu\u1ed9c <\/span>(*)<\/span> c\u1ee7a \u0110\u1ed1i t\u00e1c v\u1edbi c\u00e1c H\u1ee3p t\u00e1c x\u00e3 trong n\u0103m 2023, <\/span>h\u00e0ng th\u00e1ng<\/span> Grab \u0111\u00e3 ti\u1ebfn h\u00e0nh <\/span>HO\u00c0N TR\u1ea2 TO\u00c0N B\u1ed8 <\/span>s\u1ed1 ti\u1ec1n thu\u1ebf TNCN tr\u00ean <\/span>doanh thu chuy\u1ebfn xe <\/span>\u0111\u01b0\u1ee3c thu h\u1ed9 v\u1ec1 c\u00e1c H\u1ee3p t\u00e1c x\u00e3 \u0111ang tr\u1ef1c thu\u1ed9c qu\u1ea3n l\u00fd. \u0110\u1ed1i t\u00e1c vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u1ee7 xe v\u00e0\/ho\u1eb7c H\u1ee3p t\u00e1c x\u00e3 tr\u1ef1c thu\u1ed9c<\/span> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn nh\u1eadn l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf TNCN \u0111\u01b0\u1ee3c ho\u00e0n (n\u1ebfu c\u00f3).<\/span><\/p>

\u00a0<\/span><\/p>

(*) <\/span>Th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng tr\u1ef1c thu\u1ed9c c\u1ee7a \u0110\u1ed1i t\u00e1c v\u1edbi c\u00e1c H\u1ee3p T\u00e1c x\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn theo t\u1eebng th\u00e1ng trong n\u0103m.<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/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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2. KHO\u1ea2N THU\u1ebe TNCN T\u1ea0M THU T\u1eea C\u00c1C KHO\u1ea2N TH\u01af\u1edeNG<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Tr\u01b0\u1eddng h\u1ee3p 1: <\/span>T\u1ed5ng doanh thu chuy\u1ebfn xe trong n\u0103m 2023 c\u1ee7a \u0110\u1ed1i t\u00e1c t\u1ea1i Grab<\/span> >100 TRI\u1ec6U \u0110\u1ed2NG<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u0110\u1ed1i t\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng <\/span>c\u1ea7n ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf TNCN<\/span> theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span> Grab s\u1ebd ti\u1ebfn h\u00e0nh n\u1ed9p h\u1ed9 kho\u1ea3n Thu\u1ebf TNCN t\u1ea1m thu t\u1eeb c\u00e1c kho\u1ea3n th\u01b0\u1edfng <\/span>v\u00e0o t\u00e0i kho\u1ea3n kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh <\/span>theo M\u00e3 s\u1ed1 thu\u1ebf (MST) c\u1ee7a \u0110\u1ed1i t\u00e1c. \u0110\u1ec3 th\u1ef1c hi\u1ec7n tra so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00e1 nh\u00e2n c\u1ee7a m\u00ecnh t\u1ea1i Grab, \u0110\u1ed1i t\u00e1c ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 v\u1edbi C\u01a1 quan Thu\u1ebf \u0111\u1ec3 ki\u1ec3m tra l\u1ea1i ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c Grab k\u00ea khai thay v\u00e0 n\u1ed9p h\u1ed9 tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a C\u01a1 quan Thu\u1ebf<\/span>.<\/span><\/p>

\u00a0<\/span><\/p>

L\u01b0u \u00fd:<\/span> Tr\u01b0\u1eddng h\u1ee3p Qu\u00fd \u0110\u1ed1i t\u00e1c kh\u00f4ng cung c\u1ea5p MST, Grab s\u1ebd kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai theo MST c\u1ee7a Qu\u00fd \u0110\u1ed1i t\u00e1c m\u00e0 k\u00ea khai g\u1ed9p chung v\u00e0o m\u00e3 s\u1ed1 n\u1ed9p thay cho t\u1ea5t c\u1ea3 c\u00e1 nh\u00e2n thu\u1ed9c di\u1ec7n kh\u00f4ng cung c\u1ea5p MST. Do v\u1eady \u0110\u1ed1i t\u00e1c n\u00ean b\u1ed5 sung th\u00f4ng tin MST \u0111\u1ec3 ti\u1ec7n vi\u1ec7c tra c\u1ee9u sau n\u00e0y.\u00a0<\/span><\/p>

\u00a0<\/span><\/p>

Tra c\u1ee9u MST t\u1ea1i \u0111\u01b0\u1eddng d\u1eabn: <\/span>https:\/\/tracuunnt.gdt.gov.vn\/tcnnt\/mstcn.jsp<\/span><\/a> (l\u01b0u \u00fd: \u0110\u01b0\u1eddng d\u1eabn n\u00e0y <\/span>kh\u00f4ng d\u00f9ng \u0111\u1ec3 tra so\u00e1t<\/span> ngh\u0129a v\u1ee5 thu\u1ebf ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00e1 nh\u00e2n c\u1ee7a \u0110\u1ed1i t\u00e1c t\u1ea1i Grab)<\/span>.<\/span><\/p>\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

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Tr\u01b0\u1eddng h\u1ee3p 2: <\/span>T\u1ed5ng doanh thu chuy\u1ebfn xe trong n\u0103m 2023 c\u1ee7a \u0110\u1ed1i t\u00e1c t\u1ea1i Grab<\/span> \u2264100 TRI\u1ec6U \u0110\u1ed2NG<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u0110\u1ed1i t\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng <\/span>kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf TNCN <\/span>v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 t\u1ea1m thu trong n\u0103m 2023. Grab s\u1ebd g\u1eedi th\u00f4ng b\u00e1o qua \u1ee9ng d\u1ee5ng Grab Driver<\/span> v\u00e0 <\/span>HO\u00c0N TR\u1ea2<\/span> s\u1ed1 ti\u1ec1n thu\u1ebf TNCN ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n th\u01b0\u1edfng trong n\u0103m 2023 m\u00e0 Grab \u0111\u00e3 t\u1ea1m kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3) v\u00e0o <\/span>V\u00ed ti\u1ec1n m\u1eb7t <\/span>c\u1ee7a \u0110\u1ed1i t\u00e1c, d\u1ef1 ki\u1ebfn trong ng\u00e0y <\/span>29\/03\/2024<\/span>.<\/span><\/p>

\u00a0<\/span><\/p>

N\u1ed9i dung giao d\u1ecbch<\/span>: Grab 4W Hoan thue TNCN tam giu tu cac khoan thuong 2023 so tien xxx vnd ID xxx.<\/span><\/p>

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\u0110\u1ed1i t\u00e1c l\u01b0u \u00fd v\u00e0 ki\u1ec3m tra trong ph\u1ea7n L\u1ecbch s\u1eed v\u00ed tr\u00ean \u1ee9ng d\u1ee5ng Grab Driver \u0111\u1ec3 n\u1eafm th\u00f4ng tin v\u1ec1 kho\u1ea3n ho\u00e0n tr\u1ea3 n\u00e0y.<\/span><\/p>\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\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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L\u01afU \u00dd CHUNG<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf l\u00e0 ng\u00e0y<\/span> 31\/03 h\u1eb1ng n\u0103m<\/span>. \u0110\u1ed1i t\u00e1c vui l\u00f2ng n\u1eafm th\u00f4ng tin v\u00e0 ch\u1ee7 \u0111\u1ed9ng li\u00ean h\u1ec7 ch\u1ee7 xe\/c\u00e1c H\u1ee3p t\u00e1c x\u00e3 tr\u1ef1c thu\u1ed9c \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/span><\/span><\/p>\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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Tr\u01b0\u1eddng h\u1ee3p \u0110\u1ed1i t\u00e1c c\u00f3 th\u00f4ng tin th\u1eafc m\u1eafc c\u1ea7n h\u1ed7 tr\u1ee3, \u0110\u1ed1i t\u00e1c vui l\u00f2ng truy c\u1eadp m\u1ee5c <\/span>H\u1ed7 tr\u1ee3 <\/span>tr\u00ean \u1ee9ng d\u1ee5ng Grab Driver \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1ee3 gi\u00fap. Trong tr\u01b0\u1eddng h\u1ee3p \u0110\u1ed1i t\u00e1c c\u00f3 th\u1eafc m\u1eafc ho\u1eb7c c\u1ea7n th\u00eam th\u00f4ng tin h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, vui l\u00f2ng li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u2013 Ph\u00f2ng tuy\u00ean truy\u1ec1n h\u1ed7 tr\u1ee3 ho\u1eb7c truy c\u1eadp trang web c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/span><\/p>

\u00a0<\/span><\/p>

M\u1ebfn ch\u00fac \u0110\u1ed1i t\u00e1c ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 an to\u00e0n.<\/span><\/p>

\u00a0<\/span><\/p>

Tr\u00e2n tr\u1ecdng,<\/span><\/p>

\u0110\u1ed9i ng\u0169 Grab.<\/span><\/p>\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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C\u00c2U H\u1eceI TH\u01af\u1edcNG G\u1eb6P<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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STT<\/span><\/p>\n<\/td>\n

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C\u00e2u h\u1ecfi<\/span><\/p>\n<\/td>\n

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Gi\u1ea3i \u0111\u00e1p<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Grab th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh n\u00e0o?<\/span><\/p>\n<\/td>\n

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Vi\u1ec7c kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 5, \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 05\/12\/2021 (\u201cN\u0110 126\u201d) v\u00e0 C\u00f4ng v\u0103n 16855\/CT-TTHT ng\u00e0y 08\/12\/2021 c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh.<\/span><\/p>\n<\/td>\n<\/tr>\n

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Thu\u1ebf su\u1ea5t l\u00e0 bao nhi\u00eau?<\/span><\/p>\n<\/td>\n

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Theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC ng\u00e0y 01\/06\/2021 h\u01b0\u1edbng d\u1eabn thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh:<\/span><\/p>\n

<\/p>\n

A. Tr\u01b0\u1eddng h\u1ee3p \u0110\u1ed1i t\u00e1c c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh h\u1ee3p t\u00e1c v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng Grab<\/span> > 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span>, Grab s\u1ebd h\u1ed7 tr\u1ee3 kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p h\u1ed9 thu\u1ebf TNCN cho \u0110\u1ed1i t\u00e1c, nh\u01b0 sau:<\/span><\/p>\n\n

    \n \t
  • \n

    Kh\u1ea5u tr\u1eeb kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi 1,5% tr\u00ean t\u1ed5ng ti\u1ec1n th\u01b0\u1edfng c\u1ee7a \u0110\u1ed1i t\u00e1c.\u00a0<\/span><\/p>\n<\/li>\n<\/ul>\n

    <\/p>\n

    B. Tr\u01b0\u1eddng h\u1ee3p \u0110\u1ed1i t\u00e1c c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh h\u1ee3p t\u00e1c v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng v\u1edbi Grab <\/span>\u2264 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span>.<\/span><\/p>\n\n

      \n \t
    • \n

      Ch\u01b0a \u0111\u1ea1t ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf TNCN. Kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf TNCN.<\/span><\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Grab c\u00f3 th\u1ef1c hi\u1ec7n to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 thu\u1ebf cho c\u00e1 nh\u00e2n kinh doanh hay kh\u00f4ng?<\/span><\/p>\n<\/td>\n

\n

KH\u00d4NG<\/span>. Grab ch\u1ec9 th\u1ef1c hi\u1ec7n vi\u1ec7c thu h\u1ed9 v\u00e0 n\u1ed9p h\u1ed9 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n th\u01b0\u1edfng m\u00e0 \u0110\u1ed1i t\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb Grab<\/span>.<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

T\u00f4i l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 bi\u1ebft m\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c Grab kh\u1ea5u tr\u1eeb ngh\u0129a v\u1ee5 thu\u1ebf?<\/span><\/p>\n<\/td>\n

\n

Grab th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu h\u1ed9, n\u1ed9p thay v\u00e0o t\u00e0i kho\u1ea3n kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u1ee7a C\u1ee5c thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh cho t\u1eebng m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n nh\u1eadn th\u01b0\u1edfng. Do \u0111\u00f3, \u0110\u1ed1i t\u00e1c c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n tra so\u00e1t ngh\u0129a v\u1ee5 thu\u1ebf t\u1ea1i C\u1ee5c Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh theo m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n.<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

T\u00f4i c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh hay kh\u00f4ng?<\/span><\/p>\n<\/td>\n

\n

Kh\u00f4ng<\/span>. Theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, thu nh\u1eadp t\u1eeb kinh doanh s\u1ebd <\/span>kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng <\/span>gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

T\u00f4i c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00e1c chi ph\u00ed ph\u1ee5c v\u1ee5 vi\u1ec7c kinh doanh ( x\u0103ng, chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng xe \u2026.) hay kh\u00f4ng ?<\/span><\/p>\n<\/td>\n

\n

KH\u00d4NG<\/span>. Theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNCN c\u1ee7a c\u00e1 nh\u00e2n kinh doanh l\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 (kh\u00f4ng kh\u1ea5u tr\u1eeb chi ph\u00ed ph\u1ee5c v\u1ee5 kinh doanh).<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

\u0110i\u1ec1u g\u00ec s\u1ebd x\u1ea3y ra n\u1ebfu \u0110\u1ed1i t\u00e1c n\u1ed9p ch\u1eadm thu\u1ebf?<\/span><\/p>\n<\/td>\n

\n

C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf s\u1ebd <\/span>truy thu v\u00e0 \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c ph\u1ea1t ch\u1eadm<\/span> v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ch\u1eadm<\/span> (c\u0103n c\u1ee9 theo \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 130\/2016\/TT-BTC ng\u00e0y 12\/6\/2016 c\u1ee7a B\u1ed9 t\u00e0i Ch\u00ednh).<\/span> V\u00ec v\u1eady r\u1ea5t mong \u0110\u1ed1i t\u00e1c nghi\u00eam t\u00fac ch\u1ea5p h\u00e0nh v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang h\u1ea1n.<\/span><\/p>\n

L\u01b0u \u00fd:<\/span> Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf l\u00e0 ng\u00e0y 31\/03 h\u1eb1ng n\u0103m.<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

\u0110\u1ed1i t\u00e1c c\u00f3 ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n c\u00f3 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf?<\/span><\/p>\n<\/td>\n

\n

KH\u00d4NG<\/span>, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0110\u1ed1i t\u00e1c thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i <\/span>\u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC<\/span><\/a> ng\u00e0y 06\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Kho\u1ea3n thu\u1ebf TNCN ph\u00e1t sinh t\u1eeb c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh th\u01b0\u1edfng c\u1ee7a t\u00f4i \u0111\u00e3 \u0111\u01b0\u1ee3c Grab kh\u1ea5u tr\u1eeb h\u1eb1ng tu\u1ea7n, v\u1eady t\u00f4i s\u1ebd b\u1ecb kh\u1ea5u tr\u1eeb th\u00eam m\u1ed9t l\u1ea7n n\u1eefa kho\u1ea3n thu\u1ebf TNCN v\u00e0o \u0111\u1ee3t thu thu\u1ebf n\u00e0y hay sao?<\/span><\/p>\n<\/td>\n

\n

KH\u00d4NG<\/span>. Kho\u1ea3n thu\u1ebf TNCN t\u1eeb c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh th\u01b0\u1edfng \u0111\u00e3 \u0111\u01b0\u1ee3c Grab kh\u1ea5u tr\u1eeb v\u00e0 t\u1ea1m tr\u00edch l\u1ea1i \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf trong n\u0103m c\u1ee7a \u0110\u1ed1i t\u00e1c, ngh\u0129a l\u00e0 \u0110\u1ed1i t\u00e1c s\u1ebd kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb th\u00eam m\u1ed9t l\u1ea7n n\u00e0o n\u1eefa \u0111\u1ed1i v\u1edbi kho\u1ea3n thu\u1ebf TNCN ph\u00e1t sinh t\u1eeb c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh th\u01b0\u1edfng.<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Tr\u01b0\u1eddng h\u1ee3p t\u00e0i kho\u1ea3n Grab Driver c\u1ee7a t\u00f4i b\u1ecb kh\u00f3a v\u00e0 doanh thu trong n\u0103m c\u1ee7a t\u00f4i <100 tri\u1ec7u \u0111\u1ed3ng, v\u1eady kho\u1ea3n ti\u1ec1n thu\u1ebf TNCN c\u1ee7a t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n kh\u00f4ng? V\u00e0 ho\u00e0n nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n<\/td>\n

\n

C\u00f3.<\/span> Grab v\u1eabn s\u1ebd th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf v\u1ec1 vi\u1ec7c ho\u00e0n thu\u1ebf TNCN cho \u0110\u1ed1i t\u00e1c. C\u1ee5 th\u1ec3 t\u1ea1i c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

\n<\/span>Ho\u00e0n kho\u1ea3n thu\u1ebf TNCN t\u1eeb c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh th\u01b0\u1edfng:<\/span><\/p>\n\n

    \n \t
  1. \n

    T\u00e0i kho\u1ea3n Grab Driver c\u1ee7a \u0110\u1ed1i t\u00e1c <\/span>b\u1ecb t\u1ea1m kh\u00f3a<\/span>: Kho\u1ea3n ti\u1ec1n thu\u1ebf TNCN s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n v\u1ec1 <\/span>V\u00ed ti\u1ec1n m\u1eb7t <\/span>m\u00e0 \u0110\u1ed1i t\u00e1c \u0111\u00e3 li\u00ean k\u1ebft v\u1ec1 Grab khi \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng. \u0110\u1ed1i t\u00e1c v\u1eabn c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n r\u00fat kho\u1ea3n ti\u1ec1n \u0111\u00e3 ho\u00e0n t\u1eeb V\u00ed ti\u1ec1n m\u1eb7t \u0111\u00f3.\u00a0<\/span><\/p>\n<\/li>\n \t

  2. \n

    Ng\u01b0ng quy\u1ec1n s\u1eed d\u1ee5ng \u1ee9ng d\u1ee5ng <\/span>v\u0129nh vi\u1ec5n <\/span>v\u00e0<\/span> thanh l\u00fd h\u1ee3p \u0111\u1ed3ng<\/span>: Grab s\u1ebd ti\u1ebfn h\u00e0nh chuy\u1ec3n kho\u1ea3n ti\u1ec1n thu\u1ebf TNCN v\u1ec1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u00e1 nh\u00e2n m\u00e0 \u0110\u1ed1i t\u00e1c \u0111\u00e3 \u0111\u0103ng k\u00fd khi ho\u1ea1t \u0111\u1ed9ng v\u1edbi Grab.<\/span><\/p>\n<\/li>\n<\/ol>\n

    \n<\/span>Ho\u00e0n kho\u1ea3n thu\u1ebf TNCN t\u1eeb chuy\u1ebfn xe:<\/span><\/p>\n\n

      \n \t
    • \n

      Ho\u00e0n tr\u1ef1c ti\u1ebfp v\u1ec1 HTX v\u00e0 \u0110\u1ed1i t\u00e1c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng v\u1edbi Grab.<\/span><\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n

<\/td>\n\n

Thu\u1ebf TNCN Grab thu h\u1ed9 Nh\u00e0 n\u01b0\u1edbc l\u00e0 thu tr\u1ef1c ti\u1ebfp t\u1eeb \u0110\u1ed1i t\u00e1c T\u00e0i x\u1ebf hay thu qua HTX?<\/span><\/p>\n<\/td>\n

\n

Khi doanh thu trong n\u0103m c\u1ee7a \u0110\u1ed1i t\u00e1c >100 tri\u1ec7u \u0111\u1ed3ng, kho\u1ea3n thu\u1ebf TNCN:<\/span><\/p>\n\n

    \n \t
  • \n

    Thu\u1ebf TNCN n\u1ebfu ph\u00e1t sinh t\u1eeb chuy\u1ebfn xe th\u00ec thu h\u1ed9 cho Ph\u00e1p Nh\u00e2n\/ HTX.<\/span><\/p>\n<\/li>\n \t

  • \n

    Thu\u1ebf TNCN n\u1ebfu ph\u00e1t sinh t\u1eeb c\u00e1c kho\u1ea3n th\u01b0\u1edfng th\u00ec s\u1ebd thu h\u1ed9 cho Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n

<\/td>\n\n

V\u00ec sao \u0110\u1ed1i t\u00e1c l\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng v\u1edbi Grab nh\u01b0ng l\u1ea1i ho\u00e0n ti\u1ec1n thu\u1ebf TNCN ph\u00e1t sinh t\u1eeb doanh thu chuy\u1ebfn xe v\u1ec1 ch\u1ee7 xe th\u00f4ng qua HTX?<\/span><\/p>\n<\/td>\n

\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 5, \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2021\/N\u0110-CP ng\u00e0y 19\/10\/2021<\/span> quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 05\/12\/2021 (\u201cN\u0110 126\u201d) v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 40\/2021\/TT-BTC th\u00ec HTX m\u00e0 \u0110\u1ed1i t\u00e1c \u0111\u0103ng k\u00fd s\u1ebd c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNCN cho c\u00e1 nh\u00e2n h\u1ee3p t\u00e1c kinh doanh. Theo \u0111\u00f3, h\u00e0ng th\u00e1ng Grab \u0111\u00e3 ti\u1ebfn h\u00e0nh ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf TNCN t\u1ea1m t\u00ednh v\u00e0 thu h\u1ed9 tr\u00ean doanh thu chuy\u1ebfn xe cho HTX \u0111\u1ec3 HTX th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf TNCN cho \u0111\u1ed1i t\u00e1c theo \u0111\u00fang quy \u0111\u1ecbnh.\u00a0<\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n\n

L\u00e0m sao t\u00f4i ki\u1ec3m tra \u0111\u01b0\u1ee3c doanh thu trong n\u0103m c\u1ee7a m\u00ecnh thu\u1ed9c m\u1ee9c ch\u1ecbu thu\u1ebf TNCN (m\u1ee9c tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng)?<\/span><\/p>\n<\/td>\n

\n

H\u00e0ng th\u00e1ng, Grab \u0111\u00e3 ti\u1ebfn h\u00e0nh g\u1eedi b\u1ea3ng k\u00ea chi ti\u1ebft v\u1ec1 HTX m\u00e0 \u0110\u1ed1i t\u00e1c \u0111\u00e3 \u0111\u0103ng k\u00fd, \u0111\u1ec3 ki\u1ec3m tra t\u1ed5ng danh thu trong n\u0103m c\u1ee7a m\u00ecnh, \u0110\u1ed1i t\u00e1c vui l\u00f2ng li\u00ean h\u1ec7 HTX \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"Qu\u00fd \u0110\u1ed1i t\u00e1c th\u00e2n m\u1ebfn, Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, kho\u1ea3n 5, \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 05\/12\/2020 (\u201cN\u0110 126\u201d) v\u00e0 C\u00f4ng v\u0103n 16855\/CT-TTHT ng\u00e0y 08\/12\/2021 c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u1ed3 […]","protected":false},"author":1004,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21,3],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.grab.com\/vn\/wp-json\/wp\/v2\/posts\/164219"}],"collection":[{"href":"https:\/\/www.grab.com\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.grab.com\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.grab.com\/vn\/wp-json\/wp\/v2\/users\/1004"}],"replies":[{"embeddable":true,"href":"https:\/\/www.grab.com\/vn\/wp-json\/wp\/v2\/comments?post=164219"}],"version-history":[{"count":20,"href":"https:\/\/www.grab.com\/vn\/wp-json\/wp\/v2\/posts\/164219\/revisions"}],"predecessor-version":[{"id":164241,"href":"https:\/\/www.grab.com\/vn\/wp-json\/wp\/v2\/posts\/164219\/revisions\/164241"}],"wp:attachment":[{"href":"https:\/\/www.grab.com\/vn\/wp-json\/wp\/v2\/media?parent=164219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.grab.com\/vn\/wp-json\/wp\/v2\/categories?post=164219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.grab.com\/vn\/wp-json\/wp\/v2\/tags?post=164219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}