{"id":1773,"date":"2022-02-03T16:11:08","date_gmt":"2022-02-03T07:11:08","guid":{"rendered":"https:\/\/wabisabi.media\/vietnam\/?p=1773"},"modified":"2022-02-03T16:11:08","modified_gmt":"2022-02-03T07:11:08","slug":"thue-cu-tru-%e4%bd%8f%e6%b0%91%e7%a8%8e-la-gi","status":"publish","type":"post","link":"https:\/\/wabisabi.media\/vietnam\/blog\/thue-cu-tru-%e4%bd%8f%e6%b0%91%e7%a8%8e-la-gi\/","title":{"rendered":"Thu\u1ebf c\u01b0 tr\u00fa \u4f4f\u6c11\u7a0e l\u00e0 g\u00ec?"},"content":{"rendered":"

\u201cNh\u1eadp gia th\u00ec ph\u1ea3i t\u00f9y t\u1ee5c\u201d khi b\u1ea1n l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i nh\u1eadp c\u01b0 t\u1ea1i Nh\u1eadt b\u1ea3n, b\u1ea1n s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 quy\u1ec1n l\u1ee3i n\u00e0y nh\u01b0ng song song v\u1edbi \u0111i\u1ec1u \u0111\u00f3 b\u1ea1n b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u1eefng ngh\u0129a v\u1ee5 t\u1eeb qu\u1ed1c gia n\u00e0y. Trong \u0111\u00f3 ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf c\u01b0 tr\u00fa l\u00e0 \u0111i\u1ec1u \u0111\u1ea7u ti\u00ean b\u1ea1n ph\u1ea3i n\u1eafm r\u00f5.\u00a0<\/span><\/i><\/span><\/p>\n

\"\"<\/p>\n

    \n
  1. Thu\u1ebf c\u01b0 tr\u00fa l\u00e0 g\u00ec ?<\/strong><\/em>
    \na) Kh\u00e1i ni\u1ec7m<\/span><\/strong>
    \n<\/span><\/li>\n<\/ol>\n

    Thu\u1ebf c\u01b0 tr\u00fa l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 m\u1ed7i ng\u01b0\u1eddi khi c\u01b0 tr\u00fa t\u1ea1i Nh\u1eadt B\u1ea3n k\u1ec3 c\u1ea3 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i sinh s\u1ed1ng ph\u1ea3i \u0111\u00f3ng cho c\u01a1 quan \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kinh ph\u00ed nh\u1eb1m m\u1ee5c \u0111\u00edch duy tr\u00ec quy\u1ec1n l\u1ee3i n\u01a1i m\u00ecnh c\u01b0 tr\u00fa nh\u01b0 ph\u00fac l\u1ee3i, an ninh, ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y, r\u00e1c th\u1ea3i, gi\u00e1o d\u1ee5c, ph\u00f2ng ch\u1ed1ng thi\u00ean tai, c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a\u00a0 v\u0103n ngh\u1ec7,…<\/span><\/p>\n

    \n

    \u00a0b) Ph\u01b0\u01a1ng th\u1ee9c chi tr\u1ea3 thu\u1ebf c\u01b0 tr\u00fa<\/span><\/h3>\n<\/blockquote>\n

    C\u00f3 2 ph\u01b0\u01a1ng th\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ec3 chi tr\u1ea3 kho\u1ea3n thu\u1ebf c\u01b0 tr\u00fa t\u1ea1i Nh\u1eadt B\u1ea3n ch\u00ednh l\u00e0 kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng qua c\u00f4ng ty ho\u1eb7c t\u1ef1 m\u00ecnh chi tr\u1ea3. \u0110\u1ed1i v\u1edbi nh\u1eefng c\u00e1 nh\u00e2n \u0111i l\u00e0m ch\u00ednh th\u1ee9c \u1edf c\u00e1c c\u00f4ng ty th\u00ec \u0111\u01b0\u1ee3c c\u00f4ng ty s\u1ebd thay b\u1ea1n chi tr\u1ea3 tr\u01b0\u1edbc cho c\u01a1 quan th\u00e0nh ph\u1ed1 v\u00e0 kh\u1ea5u tr\u1eeb m\u1ed9t \u00edt v\u00e0o ti\u1ec1n l\u01b0\u01a1ng t\u1eebng th\u00e1ng c\u1ee7a b\u1ea1n. C\u00f2n ng\u01b0\u1ee3c l\u1ea1i \u0111\u1ed1i v\u1edbi sinh vi\u00ean ho\u1eb7c nh\u1eefng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c b\u00e1n th\u1eddi gian th\u00ec kho\u1ea3n thu\u1ebf n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo n\u0103m v\u00e0 gi\u1ea5y b\u00e1o k\u00e8m v\u1edbi ghi ch\u00fa thanh to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi cho b\u1ea1n v\u00e0o th\u00e1ng 6, sau \u0111\u00f3 b\u1ea1n c\u00f3 th\u1ec3 gom m\u1ed9t l\u1ea7n ho\u1eb7c chia nh\u1ecf 4 l\u1ea7n trong n\u0103m do kh\u00f4ng c\u00f3 c\u00f4ng ty trung gian n\u00ean b\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ebfn thanh to\u00e1n th\u00f4ng qua c\u1eeda h\u00e0ng ti\u1ec7n l\u1ee3i, b\u01b0u \u0111i\u1ec7n ho\u1eb7c ng\u00e2n h\u00e0ng.<\/span><\/p>\n

     <\/p>\n

      \n
    1. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u00f3ng thu\u1ebf c\u01b0 tr\u00fa \u1edf Nh\u1eadt cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/strong><\/em>
      \n<\/span>a) C\u00e1ch t\u00ednh thu\u1ebf c\u01b0 tr\u00fa\u00a0<\/span><\/strong><\/li>\n<\/ol>\n

      Thu\u1ebf c\u01b0 tr\u00fa l\u00e0 lo\u1ea1i thu\u1ebf b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi ng\u01b0\u1eddi c\u01b0 tr\u00fa t\u1ea1i Nh\u1eadt B\u1ea3n trong \u00edt nh\u1ea5t m\u1ed9t n\u0103m v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean t\u1ed5ng s\u1ed1 thu nh\u1eadp trong v\u00f2ng m\u1ed9t n\u0103m l\u00e0m vi\u1ec7c tr\u01b0\u1edbc \u0111\u00f3 c\u1ee7a b\u1ea1n v\u00e0 c\u00f2n ph\u1ee5 thu\u1ed9c m\u1ee9c kh\u1ea5u tr\u1eeb b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c t\u00f9y theo quy \u0111\u1ecbnh t\u1ea1i qu\u1ed1c gia n\u00e0y. Sau \u0111\u00e2y l\u00e0 c\u00f4ng th\u1ee9c c\u1ee5 th\u1ec3: Thu\u1ebf c\u01b0 tr\u00fa = [( Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 kh\u1ea5u tr\u1eeb ) x 10%] + 5500.<\/span><\/p>\n

       <\/p>\n

      \n

      b) Th\u1eddi gian \u0111\u00f3ng thu\u1ebf<\/span><\/h3>\n<\/blockquote>\n

      Nh\u01b0 n\u00f3i \u1edf tr\u00ean \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi l\u00e0m ch\u00ednh th\u1ee9c th\u00ec s\u1ebd \u0111\u01b0\u1ee3c c\u00f4ng ty chi tr\u1ea3 tr\u01b0\u1edbc v\u00e0 kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng v\u00e0o ti\u1ec1n l\u01b0\u01a1ng n\u00ean c\u00f3 th\u1ec3 b\u1ea1n th\u1ea5y s\u1ed1 ti\u1ec1n n\u00e0y d\u01b0\u1eddng nh\u01b0 kh\u00f4ng nhi\u1ec1u. C\u00f2n \u0111\u1ed1i v\u1edbi nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f2n l\u1ea1i l\u00e0 sinh vi\u00ean ho\u1eb7c nh\u1eefng ng\u01b0\u1eddi l\u00e0m vi\u1ec7c b\u00e1n th\u1eddi gian, thu\u1ebf c\u01b0 tr\u00fa s\u1ebd \u0111\u01b0\u1ee3c g\u1ed9p theo n\u0103m n\u00ean \u0111\u00f4i khi s\u1ebd c\u1ea3m th\u1ea5y s\u1ed1 ti\u1ec1n n\u00e0y kh\u00e1 l\u1edbn. Th\u00f4ng th\u01b0\u1eddng gi\u1ea5y b\u00e1o thanh to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi v\u00e0o th\u00e1ng 6, n\u1ebfu b\u1ea1n kh\u00f4ng th\u1ec3 n\u1ed9p s\u1ed1 ti\u1ec1n n\u00e0y m\u1ed9t l\u1ea7n, b\u1ea1n c\u00f3 th\u1ec3 chia l\u00e0m 4 \u0111\u1ee3t trong n\u0103m v\u1edbi l\u1ea7n l\u01b0\u1ee3t h\u1ea1n ch\u00f3t \u0111\u1ec3 \u0111\u00f3ng theo t\u1eebng \u0111\u1ee3t l\u00e0 \u0111\u1ee3t 1 ng\u00e0y 2 th\u00e1ng 7, \u0111\u1ee3t 2 ng\u00e0y 31 th\u00e1ng 8, \u0111\u1ee3t 3 v\u00e0o 31 th\u00e1ng 10 v\u00e0 h\u1ea1n cho \u0111\u1ee3t cu\u1ed1i c\u00f9ng l\u00e0 ng\u00e0y 31 th\u00e1ng 1 v\u00e0o n\u0103m sau.<\/span><\/p>\n

       <\/p>\n

      \n

      c) \u0110\u1ed1i t\u01b0\u1ee3ng c\u1ea7n \u0111\u00f3ng thu\u1ebf\u00a0<\/span><\/h3>\n<\/blockquote>\n

      \u0110\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng lo\u1ea1i thu\u1ebf n\u00e0y l\u00e0 t\u1ea5t c\u1ea3 nh\u1eefng ng\u01b0\u1eddi c\u01b0 tr\u00fa t\u1ea1i Nh\u1eadt B\u1ea3n tr\u00ean m\u1ed9t n\u0103m v\u00e0 c\u00f3 <\/span>thu nh\u1eadp c\u00e1 nh\u00e2n v\u01b0\u1ee3t tr\u00ean m\u1ee9c gi\u1edbi h\u1ea1n quy \u0111\u1ecbnh l\u00e0 1 tri\u1ec7u y\u00ean\/n\u0103m<\/span> th\u00ec \u0111\u1ec1u ph\u1ea3i n\u1ed9p, cho d\u00f9 b\u1ea1n \u0111ang l\u00e0 sinh vi\u00ean, du h\u1ecdc sinh hay ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i sinh s\u1ed1ng v\u00e0 l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u00e2y. \u0110i\u1ec1u \u0111\u00f3 c\u00f3 ngh\u0129a l\u00e0 b\u1ea1n c\u00f3 ngh\u0129a v\u1ee5 \u0111\u00f3ng thu\u1ebf c\u01b0 tr\u00fa t\u00ednh t\u1eeb ng\u00e0y 1 th\u00e1ng 1 h\u00e0ng n\u0103m, trong n\u0103m \u0111\u1ea7u ti\u00ean khi b\u1ea1n \u0111\u1ebfn Nh\u1eadt B\u1ea3n b\u1ea1n s\u1ebd kh\u00f4ng ph\u1ea3i \u0111\u00f3ng kho\u1ea3n thu\u1ebf n\u00e0y nh\u01b0ng t\u1eeb n\u0103m th\u1ee9 2 c\u01a1 quan \u0111\u1ecba ph\u01b0\u01a1ng t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean thu nh\u1eadp c\u1ee7a ch\u00ednh b\u1ea1n. V\u00e0 nh\u1eefng ng\u01b0\u1eddi c\u01b0 tr\u00fa t\u1ea1i \u0111\u00e2y \u00edt h\u01a1n m\u1ed9t n\u0103m c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 ng\u01b0\u1eddi \u201ckh\u00f4ng c\u01b0 tr\u00fa\u201d th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u00f3ng kho\u1ea3n thu\u1ebf n\u00e0y.<\/span><\/span><\/p>\n

      3.Thu\u1ebf c\u01b0 tr\u00fa c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/span><\/strong><\/p><\/blockquote>\n

      Thu\u1ebf c\u01b0 tr\u00fa c\u0169ng \u0111\u01b0\u1ee3c n\u1eb1m trong \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng kh\u1ea5u tr\u1eeb nh\u01b0ng theo quy \u0111\u1ecbnh c\u1ee7a Nh\u1eadt B\u1ea3n, c\u00e1c ch\u1ebf \u0111\u1ed9 kh\u1ea5u tr\u1eeb n\u00e0y ph\u1ea3i tu\u00e2n theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean t\u1eeb tr\u00ean xu\u1ed1ng. V\u00e0 trong \u0111\u00f3 lo\u1ea1i thu\u1ebf thu nh\u1eadp m\u00e0 b\u1ea1n c\u0169ng c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i \u0111\u00f3ng khi l\u00e0m vi\u1ec7c v\u00e0 c\u00f3 thu nh\u1eadp t\u1ea1i Nh\u1eadt B\u1ea3n th\u00ec \u0111\u01b0\u1ee3c \u01b0u ti\u00ean h\u01a1n so v\u1edbi thu\u1ebf c\u01b0 tr\u00fa. V\u00ec v\u1eady n\u1ebfu b\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o thu\u1ebf thu nh\u1eadp th\u00ec thu\u1ebf c\u01b0 tr\u00fa c\u1ee7a b\u1ea1n c\u00f3 th\u1ec3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb n\u1eefa. C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Nh\u1eadt nh\u01b0: kh\u1ea5u tr\u1eeb chi ph\u00ed y t\u1ebf, kh\u1ea5u tr\u1eeb v\u1ee3 ch\u1ed3ng, kh\u1ea5u tr\u1eeb b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, kh\u1ea5u t\u1eeb \u0111\u00f3ng g\u00f3p,…<\/span><\/p>\n

        \n
      1. Chuy\u1ec7n g\u00ec s\u1ebd x\u1ea3y ra n\u1ebfu kh\u00f4ng \u0111\u00f3ng thu\u1ebf c\u01b0 tr\u00fa?\n

        <\/span>a) Gi\u1ea5y nh\u1eafc \u0111\u00f3ng thu\u1ebf<\/span><\/strong><\/li>\n<\/ol>\n

        \u0110\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi \u0111\u1ec3 qu\u00e1 h\u1ea1n n\u1ed9p thu\u1ebf c\u01b0 tr\u00fa trong th\u1eddi gian \u0111\u01b0\u1ee3c ghi trong gi\u1ea5y b\u00e1o thanh to\u00e1n th\u00ec s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y nh\u1eafc nh\u1edf c\u1ee7a \u0111\u00f3ng thu\u1ebf c\u01a1 quan \u0111\u1ecba ph\u01b0\u01a1ng. N\u1ebfu nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y nh\u1eafc nh\u1edf n\u00e0y, b\u1ea1n ph\u1ea3i mau ch\u00f3ng thanh to\u00e1n ngay l\u1eadp t\u1ee9c.<\/span><\/p>\n

         <\/p>\n

        \n

        b) Gi\u1ea5y c\u1ea3nh c\u00e1o<\/span><\/h3>\n<\/blockquote>\n

        Trong tr\u01b0\u1eddng h\u1ee3p, nh\u1eefng ng\u01b0\u1eddi v\u1eabn kh\u00f4ng \u0111\u00f3ng khi \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y nh\u1eafc nh\u1edf, c\u01a1 quan \u0111\u1ecba ph\u01b0\u01a1ng s\u1ebd g\u1eedi ti\u1ebfp cho b\u1ea1n lo\u1ea1i gi\u1ea5y kh\u00e1c g\u1ecdi l\u00e0 gi\u1ea5y c\u1ea3nh c\u00e1o. \u0110\u1ebfn l\u00fac n\u00e0y th\u00ec m\u1ee9c \u0111\u1ed9 \u0111\u00e3 th\u1ef1c s\u1ef1 nghi\u00eam trong h\u01a1n, khi \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y n\u00e0y th\u00ec ngo\u00e0i kho\u1ea3n thu\u1ebf m\u00e0 b\u1ea1n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u00f3ng th\u00ec theo quy \u0111\u1ecbnh b\u1ea1n <\/span>ph\u1ea3i tr\u1ea3 th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n n\u1ed9p thu\u1ebf ch\u1eadm kh\u00e1c <\/i>v\u00e0 b\u1ea1n \u0111\u1ec3 c\u00e0ng l\u00e2u th\u00ec kho\u1ea3n ti\u1ec1n n\u00e0y s\u1ebd c\u00e0ng nhi\u1ec1u. V\u1edbi nh\u1eefng ng\u01b0\u1eddi v\u1eabn ti\u1ebfp t\u1ee5c kh\u00f4ng ch\u1ecbu \u0111\u00f3ng thu\u1ebf khi \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y c\u1ea3nh c\u00e1o, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 d\u00f9ng nh\u1eefng bi\u1ec7n ph\u00e1p m\u1ea1nh nh\u01b0 t\u1ef1 \u0111\u1ed9ng tr\u1eeb v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a b\u1ea1n hay tr\u01b0ng thu thu\u1ebf t\u1eeb t\u00e0i s\u1ea3n c\u1ee7a b\u1ea1n,…Th\u1ebf n\u00ean, b\u1ea1n c\u1ea7n nghi\u00eam t\u00fac th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00f3ng thu\u1ebf c\u01b0 tr\u00fa t\u1ea1i Nh\u1eadt B\u1ea3n n\u1ebfu kh\u00f4ng mu\u1ed1n b\u1ecb \u00e1p d\u1ee5ng nh\u1eefng bi\u1ec7n ph\u00e1p m\u1ea1nh. B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y c\u1ea3nh c\u00e1o nhi\u1ec1u l\u1ea7n th\u00ec ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 th\u1ec3 xem x\u00e9t \u0111\u1ebfn tr\u01b0\u1eddng h\u1ee3p tr\u1ee5c xu\u1ea5t b\u1ea1n ra kh\u1ecfi n\u01b0\u1edbc.<\/span><\/span><\/h3>\n

         <\/p>\n

        Mong r\u1eb1ng b\u00e0i vi\u1ebft tr\u00ean \u0111\u00e2y c\u00f3 \u00edch cho c\u00e1c b\u1ea1n, ch\u00fac c\u00e1c b\u1ea1n lu\u00f4n m\u1ea1nh kh\u1ecfe v\u00e0 th\u00e0nh c\u00f4ng.<\/span><\/i><\/span><\/p>\n

         <\/p>\n","protected":false},"excerpt":{"rendered":"

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