N G H i ^ c a u
Cach tinh thue thu nhap ca nhan, quyet toan thue thu nhap ca nhan va dong bao hiem xa hpi cho ngwoi co
thu nhap tu hai noi tra len
Hoang 111) Ttf Nhu NguyfaAnhTli
•mwngDgi hpc Dong Thap
Ngav nav. wii sg phAt ttidn eiia khoa hge edng nghe. thdi ky cAch mgng 4.0 tac ddng khdng ngimg ddii lAt ca eac linh vvc. tAl cA cae nganh nghd. Ngudi ta eo ttid sit dgng edng nghe dd lAm vide tuxa, *=™ ^^" "S°' " "
dd lam \iec vA ttiAm ehi mdi ngudi cd ttid lam duge tu hai hay nhidu cdng vide khae nhau d nhieu ^^^J^S V ^nac nhau. Chinh didu nAy da gay khdng ii kho khan cho kd loan trong viee quydt loAn thud TNCN, hoAn ttiu6 NLIN va Unh BHXH eho nhtmg r^udi lao ddng ed ttiu nhgp tu hai ncri ttd lAn.
1. Cach tinh giam tm thue TMCN cho nguoi co thu nhap tu hai noi tnr ien
Ca nhAn ed nhidu ngudn Ihu nhAp thi chi duge ttnh giam mi bAn thAn tgi mdt noi va ndu mudn giam eho ngudi phg Ihude ttii phAi dang k\ qua edng ly mudn giam tru.
Vidg 1: Nhan vien \gu\dnVan Akyhgpddngddng thdi ea hai edng t>' \ va t6ng l> Y, dng A lua ehgn giam tru t>an than tgi cdng t\ X- Nhu vAy. khoAn thu nhAp phAt sinh tgi edng t>' Y se kh&ig duge giAm tru bAn than nda. Ndu nhan vien A mudn giam tru cho ngudi phg Ihude tgi cdng t>' Y thi phai dang k\ nguoi phg thudc tgi edng ty Y.
Cac khoan Ini tiin la sd Udn duge ttnh iruoc khi Unh thud ddl vdi thu nhgp Ui kinh doanh, thu nhgp tir tidn luong. tidn edng eua ngudi ndp thud la ca nhan eu tni, ttong dd t>ao gdm: i) GiAm tru bAn thAn: 9 trieu ddng / thang, 108 trieu ddng / nam; ii) Ngucri phg thude: 3,6 hidu ddng / Ihang / mdi ngudi phy thudc
Nijui.Ti nOp thud duge ttnh giam tni gia eanh eho ngudi phg thude ndu ndu da dang K\ thud va cAp ma sd thu^ Neu chua ed ma sd thud ttu khdng duge giam tru eho ngudi phg thudc. Mdi ngudi phg thude ehi duge Unh giam tru mdt lAn vao mpt ngucn ndp thud trong nam ttnh thud. Ndu ttDng nam tinh thud ea nhan ehua giam trir eho ban than hoge glAm tni eho bAn ttiAn ehua dii 12 thang thi duge giam tru du 12 ttiang khi thgc tuin quydt loan thud.
Nhu v-gy. ca nhan ed tii 02 ngudn ttiu nhAp ttd lAn ehi duge Unh giam tni t>an ttiAn duge 1 noi. Ndu mudn giAm tru cho ngudi phg thudc thi phAi dang ky tgi cong ty mudn giAm Iru.
Vi dg 2: Chig Nguv-dn Van A ky hgp ddng ion hon 03 thang \-di cdng t\' X vA dang ky giam ttu ban than Igi cdng t\ X-Cdng l\Xse Unh thud TNCN cho dng A theo
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bi«u thu« luy lien timg ph4n v4 giam trit M n than ctto ang A. Ong A k\ hpp v(Si c6ng ty Y s6 xiy ra mOt trong hai trudng h(?p sau:
- NSu hop ddng lit 03 thing trft 16n thi c6ng ty Y Cling llnti thui TNCN cho Ong A theo biiu thui luy tiC^n timg phin ( nhung s6 khflng giim tn> b i n thin cho flng A nira, phit sinh bao nhifiu dua v^o thu nh$p tinh thui' b^y nhiflu). Gii sir hpp d6ng 6 cflng ty Y l i 6 tri^u /thing thi (hu nhJp tinh thu^ TNCN li 6 trieu.
• Ne'u hop dflng dufli 03 thing va mirc luong tii 2 trieu/ thing thi khiu tnj 10% (khong dirpc lim cam ket), n^u luong nho hem 2 tri^u /thing thi khflng khiu tnj thue'TNCN
Vt dg 3: Bi Trang ki hpp dflng khflng xie dinh thfli han vfli cflng ty A (ding kj giim tni b i n thin v i nOp BHXH tai diy) vfli mirc luong 18 trieu /thing. Ba Trang cung ky hop dong lao dflng 1 n i m vdri cflng ty B vdi muc luong 15 trieu /thing.
Cich tinh thue TNCN cho ba Trang tai cflng ty A:
Tinh theo bieu thug lOy tign timg phin b i Trang c6 thu nhip tinh thui li 9 trieu (18 trieu — 9 trieu giim trtr bin thin). Thui TNCN phai nflp 650.000 d.
Cach tinh thue TNCN ciia b i Trang tai cflng ty B:
Tinh theo biiu thui lOy tiin timg phin thi thu nhJp Unh thus tai cong ty B la 15 trieu, thug TNCN phii nfln lil.500.000d.
Bi Trang phii tp di quy«t toin thug vdi co quan T h f r * I V * "^ "* '^""8 "^^P * ° "a Trang chiing
^ m f . f "L"*- ^ = " b i Trang C6 nguoi phg ftupc ttV, c6 the ding ky tai cflng ty A hose cflng tyB
Khiu trir thue TNCN
Khiu trir thu€ li viee tfl chirc, c i nhin tri ih,, „h«„
thge hien Unh tri, thge phii n«p vio thu „ t f"^
nguoi nop thue tnrflc khi tri thu nhip. Cg the nhu sau^
• Bdi vdi e i nhin eu tni hpp dflng ,u ba UiSng trd
ien Ihi td chire, cA nhAn trA ttiu nhAp ttigc hien khAu yir ttiud ttieo Bidu tfiud liiy ttdn ldng phAn, kd cA tniflng hgp cA nhAn ky hgp ddng hi ba ttiang ttd ien tgi nhidu noi.
. D^ vdi cAe tnrdng hgp khae, eac td ehue, ca nhan tri Bdn cdng, tidn ttiu lao, tidn ehi khae cho ea nhAn cu tni khdng ky hgp ddng lao ddng hoge ky hgp ddng dudi ba thang ed tdng mdc tta ttiu nhap hi 2.000.000 d6ng / lAn ttd Idn thi phAi khAu ttd thud ttieo muc 10%
trfin thu nhAp trudc khi ttA cho cA nhAn.
- Tmdng hgp cA nhAn chi cd duy nhAl thu nhAp thuOc ddi lugng phAi khAu tni thud ttieo ty le neu ttAn nhung ude tinh tdng mue ttiu nhap ehiu ttiud cua ea nhin sau khi ttir gia cAnh ehua ddn mue phAi ngp Ihud Ihi cA nhan ed thu nhap lAm cam kdt gui td chiic tri Ihu nh§p dd td ehde ttd thu nhap lam can cu tgm IhiM chua khAu trd ttiud TNCN. Ca nhAn lAm cam kdl phSi c6 dang ky thud vA ma sd ttiud lgi thdi didm cam k^t. Nhung ndu ed thu nhap tu hai noi ttd Idn thi khdng duge lAm cam kdl mA khAu tni ttiAng 10% ttiud TNCN.
Vi du 4: BA Trang ky hgp ddng Idn hon ba thAng vdi cflng ly A vA edng B. Thi edng ty A vA cdng ty B ke khai, kh^u tid cho ba Trang theo bidu luy Udn limg phAn.
Cu& nam cdng ty A vA cdng ty B eAp chimg lir khAu tru thu^ TNCN cho bA Trang tg di quydl loAn.
2. Quye) toan thue TNCN 0oi vol ngirm co nhieu nguon thu nhap
Theo edng vAn 801/TCT-TNCN ngAy 02/03/2016 eua Tdng cgc Uiud Ihi td chdc IrA thu nhAp trir Udn luong, liJn cAng khdng phan bidt cd phat sinh khAu ttd thud hay khdng cd phdt sinh khAu tni Uiue ddu cd trach nhl$m quydt toAn Uiud vA quydt loAn thud Ihay cho cA nhan cd uy quydn. Trong Irudng hgp khdng IrA luong thi UiGng cAn quyd't toAn ttiud. Ben egnh do, cA nhan cd Ihu nhap lii Udn luong, tidn edng ky hgp dong lao dOng tu 03 Ihang ttd ien lgi mgt td chire IrA ttiu nhap, ding Ihoi cd Ihu nhAp vAng lai d cac ncri khAe binh quan IhAng ttong nAm khdng qua 10 Irieu ddng da diK^c don vl Ira ttiu nhap khAu tid Ihue 10% ndu ca ntiln khdng ed yAu eAu quydl loAn thud doi vdi thu nhJp vang lai nAy Uii duge yeu eAu quydt loAn tgi Id chiic Ira ttiu nhap ky hgp ddng hi 03 IhAng ttd ien. Ndu c4 nhan cd yAu cAu quydl toAn thud vdi khoAn ttiu M\> vang lai ttii ca nhan hue Udp quydt loan vdi eo
<iuan ttiud.
VI dy 5: Nam 2019 Ong Nguyen Van A cd Ihu nhap tittiinIirong Uieo hgp ddng lao ddng dai han lgi eOng ty X. Ddng ttidi ed Uiu nhap vang kal tai cac don vi WiAc IA 90 ttidu ddng da khAu tni ttiud TNCN 10%. Nhu
*4y. thu nhAp binh quAn ttong nAm 2019 cua dng A I nhfl hon 10 ttidu ddng / IhAng.
I Trudng hgp I: Ndu dng A khdng cd yeu eau quydt I 'oin thue vdi cAc khoan thu nhap vang lai ttii dng A u\
I *M^n quydt toAn ttiud nam 2019 cho cdng ty X. Cong
ty A se quydl loAn ttiud ttiay cho dng A phAn thu nhAp do edng Iy X chi tt^.
Trudng hgp 2: Ndu dng A cd nhu cAu quydt loan ttiud vdi phAn ttiu nhap vang lai thi gng A tg di quydt toan thud vdi co quan quan ly thud cdng ty X
Cung theo Cdng van 801/TCT-TNCN ngAy 02/03/2016 cua Tdng cgc ttiud Ihi ca nhan ed ttdn luong, Udn cdng k\- hgp ddng lao ddng td 03 ttiang trd ien tgi mgt ddn v|, ddng ttidi cd thu nhgp vang lai chua khAu ttd thud ttii ca nhan khdng duge uy quydn quydl loan thud ma phai tg quydt loan thud TNCN.
Vi dg 6: Nam 2019 Ong Nguydn Van A cd thu nhgp tidn iuung theo hgp ddng lao dOng lir 03 IhAng ttd ien lgi cdng ty X vA duge giAm tni bAn than tgi dAy. ThAng 3/ 2019 dng A ed ttiu nhAp vang lai tgi edng ty Y IA 20 ttidu ddng vA da khAu ttii 10% ttiud TNCN. ThAng 10/2019 Ong A c6 Ihu nhAp vang lai tgi cdng ty Z IA 1,5 Uieu chua ddn miic khAu tar thud 10%.
Nhu vgy, ttong nam 2019 Ong A e6 mdl khoAn ttiu nhap chua khAu trd thud, ndu Ong A thuOe dien quydt loan Uiud thi dng A khdng uy quydn quydl loan Ihud lgi edng ly X ma trge Udp quydl toAn Ihud vdi co quan thud. Noi ndp hd so quydl lo^n thud IA co quan quAn ly don vj ehi tta thu nhAp mA dng A da dAng ky glAm tru gia cAnh. COng ly Y vA Z cd trach nhiem eung cAp ehiing lir khAu tni thud TNCN dd lAm can cu Ihge hidn quydt loAn thud vdi co quan thud.
Luu y khi ea nhan tg di quydt loan ttiuc TNCN hd so quyet loAn Ihud TNCN bao gdm: Id khai quydl loan ttiud mAu 02/QTT-TNCN ban hanh kem iheo thdng lu 92m'-BTC; phg Ige mAu sd 02-1/BK-QTT-TNCN ban hanh kdm ttieo thdng lu 92/rr-BTC ndu ed dang ky giam Iru gia canh eho ngudi phg thudc; ban ehgp cAe ehiing Id ehiing minh sd thud da khAu tni, da tgm ndp trong nam, sd ttiud da ndp d nude ngoai (ndu ed).
CAch dong BAo hidm xa hdi (BHXH) eho nhan vien lam nhidu cong ly
Theo khoAn 1 didu 39 Quydl djnh 959/QD-BHXH ngAy 09/09/2015 cua BHXH Viet Nam ttii ngudi lao dOng ed tir 02 hgp ddng lao dOng trd ien vdi hai don vj khAe nhau ttd Ien ttii ddng BHXH, BHTN ttieo hgp dong lao dgng giao kdl dAu Uen, ddng BHYT theo hgp dong lao dgng cd miic luong cao nhAl/
Tai lieu tham Ichao
Thdng lu 111/2013/TT-BTC vd hudng dAn luat thud TNCN,
Thong ttj 156/2013/Tr-BTC vd hudng dAn luat quan Iy thud,
Thdng nj 92/2015/rr-BTC vd hudng dAn Ihge hidn ttiue TNCN vA Uiue GTGT
Thdng tu 95/2016/TT-BTC vd hudng dAn dang ky thud.
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