{"id":66576,"date":"2026-03-30T09:23:07","date_gmt":"2026-03-30T02:23:07","guid":{"rendered":"https:\/\/hbbgroup.net\/de-xuat-ap-thue-20-voi-thu-nhap-tu-chuyen-nhuong-co-phan-chua-niem-yet\/"},"modified":"2026-03-30T09:23:07","modified_gmt":"2026-03-30T02:23:07","slug":"de-xuat-ap-thue-20-voi-thu-nhap-tu-chuyen-nhuong-co-phan-chua-niem-yet","status":"publish","type":"post","link":"https:\/\/hbbgroup.net\/vi\/de-xuat-ap-thue-20-voi-thu-nhap-tu-chuyen-nhuong-co-phan-chua-niem-yet\/","title":{"rendered":"\u0110\u1ec1 xu\u1ea5t \u00e1p thu\u1ebf 20% v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ch\u01b0a ni\u00eam y\u1ebft"},"content":{"rendered":"
\n

Chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ch\u01b0a ni\u00eam y\u1ebft ch\u1ecbu thu\u1ebf 20%<\/b><\/h2>\n

T\u1ea1i d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, t\u1ea1i Lu\u1eadt Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) s\u1ed1 109\/2025\/QH15 quy \u0111\u1ecbnh thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n bao g\u1ed3m 3 lo\u1ea1i: Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n v\u00e0 Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/p>\n

\n

\"\u0110\u1ec1<\/p>

<\/figcaption><\/figure>\n

\u0110\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c t\u01b0\u01a1ng t\u1ef1, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t gi\u1eef nguy\u00ean ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf hi\u1ec7n h\u00e0nh, \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 mua v\u00e0 chi ph\u00ed, thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, \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

D\u1ef1 th\u1ea3o c\u0169ng b\u1ed5 sung thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u1ee7a c\u00f4ng ty kh\u00f4ng ph\u1ea3i c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ch\u01b0a ni\u00eam y\u1ebft ho\u1eb7c ch\u01b0a \u0111\u0103ng k\u00fd giao d\u1ecbch v\u00e0o nh\u00f3m thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. V\u1edbi nh\u00f3m n\u00e0y, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u0169ng \u00e1p d\u1ee5ng m\u1ee9c 20% tr\u00ean ph\u1ea7n ch\u00eanh l\u1ec7ch. 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 thi 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

T\u00e1ch b\u1ea1ch vi\u1ec7c t\u00ednh thu\u1ebf v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n tr\u00ean s\u00e0n<\/b><\/h3>\n

\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n nh\u01b0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng bao g\u1ed3m c\u1ed5 phi\u1ebfu, quy\u1ec1n mua c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, \u0111\u0103ng k\u00fd giao d\u1ecbch; c\u00f9ng v\u1edbi tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh.<\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng vi\u1ec7c duy tr\u00ec m\u1ee9c thu\u1ebf 0,1% l\u00e0 ph\u00f9 h\u1ee3p do giao d\u1ecbch ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft c\u00f3 t\u00ednh minh b\u1ea1ch, di\u1ec5n ra th\u01b0\u1eddng xuy\u00ean v\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng.<\/p>\n

C\u0169ng theo c\u01a1 quan so\u1ea1n th\u1ea3o, quy \u0111\u1ecbnh n\u00eau tr\u00ean nh\u1eb1m th\u00fac \u0111\u1ea9y doanh nghi\u1ec7p ni\u00eam y\u1ebft, \u0111\u0103ng k\u00fd giao d\u1ecbch ch\u00ednh th\u1ee9c tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n, trong \u0111\u00f3 \u0111\u1ea3m b\u1ea3o ti\u00eau chu\u1ea9n v\u1ec1 s\u1ef1 minh b\u1ea1ch, c\u00f4ng khai, nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u1ea7u t\u01b0, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 th\u1ed1ng nh\u1ea5t v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP ng\u00e0y 15\/12\/2025 c\u1ee7a Ch\u00ednh ph\u1ee7).<\/p>\n

V\u1ec1 k\u00ea khai, n\u1ed9p thu\u1ebf, d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh \u0111\u1ec1 xu\u1ea5t quy \u0111\u1ecbnh c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. \u0110\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n th\u00ec c\u00e1c t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp ph\u1ea3i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf, khai v\u00e0 n\u1ed9p s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb theo thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf, khai thu\u1ebf thay v\u00e0 n\u1ed9p thu\u1ebf thay trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. C\u00e1c n\u1ed9i dung n\u00e0y c\u01a1 b\u1ea3n k\u1ebf th\u1eeba c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"

Chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ch\u01b0a ni\u00eam y\u1ebft ch\u1ecbu thu\u1ebf 20% T\u1ea1i d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t […]<\/p>","protected":false},"author":5,"featured_media":66578,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[221],"tags":[],"class_list":["post-66576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chung-khoan"],"acf":[],"_links":{"self":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts\/66576","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/comments?post=66576"}],"version-history":[{"count":0,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/posts\/66576\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/media\/66578"}],"wp:attachment":[{"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/media?parent=66576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/categories?post=66576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hbbgroup.net\/vi\/wp-json\/wp\/v2\/tags?post=66576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}