{"id":47125,"date":"2025-09-05T04:54:14","date_gmt":"2025-09-04T21:54:14","guid":{"rendered":"https:\/\/hbbgroup.net\/bo-de-xuat-ap-thue-20-voi-lai-ban-chung-khoan\/"},"modified":"2025-09-05T04:54:14","modified_gmt":"2025-09-04T21:54:14","slug":"bo-de-xuat-ap-thue-20-voi-lai-ban-chung-khoan","status":"publish","type":"post","link":"https:\/\/hbbgroup.net\/vi\/bo-de-xuat-ap-thue-20-voi-lai-ban-chung-khoan\/","title":{"rendered":"B\u1ecf \u0111\u1ec1 xu\u1ea5t \u00e1p thu\u1ebf 20% v\u1edbi l\u00e3i b\u00e1n ch\u1ee9ng kho\u00e1n"},"content":{"rendered":"
\n

B\u1ecf \u0111\u1ec1 xu\u1ea5t \u00e1p thu\u1ebf 20% v\u1edbi l\u00e3i b\u00e1n ch\u1ee9ng kho\u00e1n<\/p>\n

Trong d\u1ef1 th\u1ea3o m\u1edbi nh\u1ea5t \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1eeda \u0111\u1ed5i) v\u1eeba g\u1eedi B\u1ed9 T\u01b0 ph\u00e1p th\u1ea9m \u0111\u1ecbnh, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ch\u1ed1t ph\u01b0\u01a1ng \u00e1n \u0111\u1ec1 xu\u1ea5t m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/p>\n

Theo \u0111\u00f3, v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 r\u00fat l\u1ea1i \u0111\u1ec1 xu\u1ea5t \u00e1p m\u1ee9c thu\u1ebf 20% \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf. Thay v\u00e0o \u0111\u00f3, B\u1ed9 \u0111\u1ec1 xu\u1ea5t gi\u1eef quy \u0111\u1ecbnh thu thu\u1ebf TNCN 0.1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n.<\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, trong d\u1ef1 th\u1ea3o l\u1ea7n n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t 2 c\u00e1ch t\u00ednh thu\u1ebf. <\/p>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/p>\n

\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0.1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n. <\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 mua v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan, c\u0169ng c\u00f3 tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n khai gi\u00e1 b\u00e1n b\u1eb1ng v\u1edbi gi\u00e1 mua \u0111\u1ec3 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf…<\/p>\n

\u1ede m\u1ed9t s\u1ed1 n\u01b0\u1edbc, h\u1ea7u h\u1ebft c\u00e1c lo\u1ea1i thu nh\u1eadp t\u1eeb v\u1ed1n \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf. Tuy nhi\u00ean c\u00e1ch th\u1ee9c v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thu thu\u1ebf c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u0169ng r\u1ea5t kh\u00e1c nhau. C\u00f3 qu\u1ed1c gia thu theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 qu\u1ed1c gia thu theo thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 qu\u1ed1c gia \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf kh\u00e1c gi\u1eefa ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft v\u00e0 ch\u1ee9ng kho\u00e1n ch\u01b0a ni\u00eam y\u1ebft… <\/p>\n

T\u1eeb th\u1ef1c ti\u1ec5n n\u00e0y, c\u0169ng nh\u01b0 xu h\u01b0\u1edbng, kinh nghi\u1ec7m c\u1ee7a c\u00e1c n\u01b0\u1edbc th\u1eddi gian g\u1ea7n \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn th\u1ea5y c\u1ea7n thi\u1ebft nghi\u00ean c\u1ee9u \u0111\u1ec3 quy \u0111\u1ecbnh r\u00f5 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/p>\n

Do \u0111\u00f3, t\u1ea1i d\u1ef1 th\u1ea3o l\u1ea7n n\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t v\u1eabn gi\u1eef quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 20% theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng. <\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/p>\n

\u0110\u1ed3ng th\u1eddi, B\u1ed9 \u0111\u1ec1 xu\u1ea5t b\u1ed5 sung quy \u0111\u1ecbnh: Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec thu\u1ebf TNCN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 2% (\u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t cho c\u1ea3 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng c\u01b0 tr\u00fa).<\/p>\n

\u0110\u00f4ng T\u01b0<\/a><\/p>\n

FILI<\/a><\/p>\n

– 15:31 04\/09\/2025<\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"

B\u1ecf \u0111\u1ec1 xu\u1ea5t \u00e1p thu\u1ebf 20% v\u1edbi l\u00e3i b\u00e1n ch\u1ee9ng kho\u00e1n Trong d\u1ef1 th\u1ea3o m\u1edbi nh\u1ea5t \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n […]<\/p>","protected":false},"author":1,"featured_media":47126,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[231],"tags":[],"class_list":["post-47125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chinh-sach"],"acf":[],"_links":{"self":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts\/47125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/comments?post=47125"}],"version-history":[{"count":0,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts\/47125\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/media\/47126"}],"wp:attachment":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/media?parent=47125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/categories?post=47125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/tags?post=47125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}