{"id":71743,"date":"2022-11-15T16:06:34","date_gmt":"2022-11-15T09:06:34","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=71743"},"modified":"2023-08-15T09:13:51","modified_gmt":"2023-08-15T02:13:51","slug":"withholding-tax-la-gi","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/71743\/withholding-tax-la-gi\/","title":{"rendered":"Withholding tax l\u00e0 g\u00ec? T\u1ea5t t\u1ea7n t\u1eadt v\u1ec1 thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n"},"content":{"rendered":"

Khi \u0111i l\u00e0m t\u1ea1i c\u00e1c c\u00f4ng ty, doanh nghi\u1ec7p, l\u01b0\u01a1ng b\u1ea1n th\u1ef1c nh\u1eadn s\u1ebd l\u00e0 kho\u1ea3n c\u00f2n l\u1ea1i sau khi \u0111\u00e3 \u0111\u00f3ng c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN. N\u1ebfu nh\u01b0 trong n\u0103m b\u1ea1n c\u00f3 th\u00eam thu nh\u1eadp \u1edf c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c th\u00ec ch\u1eafc \u0111\u00e3 t\u1eebng \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf m\u1ed9t ph\u1ea7n thu\u1ebf TNCN tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c nh\u1eadn thanh to\u00e1n kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam trong h\u1ee3p \u0111\u1ed3ng mua d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u00ec l\u1ea1i c\u1ea7n kh\u1ea5u tr\u1eeb, k\u00ea khai thu\u1ebf thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Tr\u00ean \u0111\u00e2y \u0111\u1ec1u l\u00e0 nh\u1eefng v\u00ed d\u1ee5 th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n – Withholding tax.\u00a0<\/span>V\u1eady Withholding tax l\u00e0 g\u00ec, c\u00f3 \u0111\u1eb7c \u0111i\u1ec3m c\u01a1 b\u1ea3n l\u00e0 g\u00ec? M\u1eddi b\u1ea1n t\u00ecm hi\u1ec3u v\u1ec1 Withholding tax qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. Withholding tax l\u00e0 g\u00ec?<\/b><\/span><\/h2>\n

\u201cWithholding tax\u201d l\u00e0 t\u1eeb trong ti\u1ebfng Anh v\u00e0 \u0111\u01b0\u1ee3c sang Ti\u1ebfng Vi\u1ec7t l\u00e0 \u201cThu\u1ebf th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n\u201d, \u0111\u1ec3 v\u1eafn t\u1eaft hay \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 thu\u1ebf thu t\u1ea1i ngu\u1ed3n\/thu\u1ebf tr\u00edch thu\/thu\u1ebf t\u1ea1m thu,… \u0110\u00e2y l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf thu nh\u1eadp m\u00e0 c\u01a1 quan thu\u1ebf s\u1ebd thu b\u1eb1ng c\u00e1ch kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp ngay v\u00e0o kho\u1ea3n ti\u1ec1n m\u00e0 Ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp tr\u1ea3 cho Ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp <\/span>(D\u1ef1a theo \u0110\u1ecbnh ngh\u0129a c\u1ee7a B\u00e1ch khoa to\u00e0n th\u01b0 m\u1edf Wikipedia).<\/span><\/i><\/span><\/p>\n

Kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n t\u00ednh tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp <\/span>(kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC).<\/span><\/i><\/span><\/p>\n

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H\u00ecnh 1: Thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n \u2013 m\u1ed9t ph\u01b0\u01a1ng th\u1ee9c thu thu\u1ebf ph\u1ed5 bi\u1ebfn \u2013 Ngu\u1ed3n Internet<\/figcaption><\/figure>\n

2. Nh\u1eefng \u0111\u1eb7c \u0111i\u1ec3m \u0111\u1eb7c th\u00f9 c\u1ee7a thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n<\/b><\/span><\/h2>\n

Thu\u1ebf TNCN v\u00e0 thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/span><\/span> l\u00e0 hai lo\u1ea1i thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n ph\u1ed5 bi\u1ebfn t\u1ea1i Vi\u1ec7t Nam.\u00a0<\/span><\/p>\n

Kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 b\u00ean tr\u1ea3 thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb (gi\u1eef l\u1ea1i) ngay t\u1ea1i ngu\u1ed3n ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u1ed9t kho\u1ea3n ti\u1ec1n thu\u1ebf tr\u01b0\u1edbc khi chi tr\u1ea3 cho b\u00ean nh\u1eadn thu nh\u1eadp.<\/span><\/p>\n

Kho\u1ea3n thu\u1ebf gi\u1eef l\u1ea1i l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a Ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp nh\u01b0ng \u0111\u01b0\u1ee3c Ng\u01b0\u1eddi tr\u1ea3 thu nh\u1eadp k\u00ea khai, n\u1ed9p thay v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Vi\u1ec7c n\u1ed9p kho\u1ea3n thu\u1ebf tr\u00ean \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh b\u00ean tr\u1ea3 thu nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb v\u00e0 khai n\u1ed9p thu\u1ebf thay b\u00ean nh\u1eadn thu nh\u1eadp. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ed1t l\u00f5i, c\u01a1 b\u1ea3n nh\u1ea5t c\u1ee7a \u201cwithholding tax\u201d. Doanh nghi\u1ec7p s\u1ebd kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n tr\u01b0\u1edbc khi thanh to\u00e1n m\u00e0 kh\u00f4ng thu c\u00f9ng gi\u00e1 mua s\u1ea3n ph\u1ea9m nh\u01b0 <\/span>thu\u1ebf GTGT<\/span><\/a><\/span><\/span> v\u00ec c\u00e1c thu\u1ebf n\u00e0y th\u01b0\u1eddng kh\u00f3 qu\u1ea3n l\u00fd v\u00e0 kh\u00f3 thu h\u1ed3i sau khi \u0111\u00e3 chi tr\u1ea3 cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng hay \u0111\u01a1n v\u1ecb nh\u00e0 cung c\u1ea5p, \u0111\u1eb7c bi\u1ec7t kho\u1ea3ng c\u00e1ch v\u1ec1 m\u1eb7t \u0111\u1ecba l\u00fd v\u00e0 l\u00e3nh th\u1ed5 xu\u1ea5t hi\u1ec7n khi h\u1ecd chuy\u1ec3n sang c\u01b0 tr\u00fa \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/span><\/p>\n

Thu\u1ebf th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00f4ng t\u00e1c thu thu\u1ebf cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do g\u1ecdn \u0111\u1ea7u m\u1ed1i qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (ch\u1ec9 t\u1eadp trung v\u00e0o b\u00ean tr\u1ea3 thu nh\u1eadp, \u1edf t\u1ea1i Vi\u1ec7t Nam); nh\u1edd \u0111\u00f3, gi\u1ea3m thi\u1ec3u r\u1ee7i ro tr\u1ed1n thu\u1ebf, l\u1eadu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf b\u1eb1ng vi\u1ec7c \u201ckh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n\u201d.\u00a0<\/span><\/p>\n

Thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n mang \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a s\u1eafc thu\u1ebf m\u00e0 n\u00f3 ph\u1ea3i kh\u1ea5u tr\u1eeb, nh\u01b0 thu\u1ebf TNCN, thu\u1ebf nh\u00e0 th\u1ea7u (thu\u1ebf TNDN, GTGT thu \u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i), \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf ph\u01b0\u01a1ng ph\u00e1p, \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh n\u1ed9p, m\u1ee9c \u0111\u1ed9 huy \u0111\u1ed9ng thu\u1ebf, ch\u00ednh s\u00e1ch an sinh x\u00e3 h\u1ed9i, khuy\u1ebfn kh\u00edch v\u00ec m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng cho ng\u01b0\u1eddi d\u00e2n\u2026<\/span><\/p>\n

C\u1ea7n l\u01b0u \u00fd, thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n l\u00e0 <\/span>c\u00e1ch g\u1ecdi<\/i><\/strong> c\u0103n c\u1ee9 theo ph\u01b0\u01a1ng th\u1ee9c thu thu\u1ebf ch\u1ee9 <\/span>kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t s\u1eafc thu\u1ebf<\/i><\/strong> ri\u00eang.\u00a0<\/span><\/span><\/p>\n

>> Xem th\u00eam: H\u01b0\u1edbng d\u1eabn c\u00e1c b\u01b0\u1edbc b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n thu\u1ebf GTGT cu\u1ed1i k\u1ef3<\/a><\/span><\/span> chi ti\u1ebft<\/span><\/strong><\/em><\/p>\n

M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 v\u1ec1 withholding tax:<\/b><\/span><\/p>\n

V\u00ed d\u1ee5 1<\/b>: Thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/span><\/span><\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf TNCN t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n tr\u00fang th\u01b0\u1edfng kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o s\u1ed1 l\u1ea7n nh\u1eadn ti\u1ec1n th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n. N\u1ebfu c\u00e1 nh\u00e2n tr\u00fang nhi\u1ec1u gi\u1ea3i th\u01b0\u1edfng trong m\u1ed9t cu\u1ed9c ch\u01a1i (t\u1ea1i doanh nghi\u1ec7p hay t\u1ea1i t\u1ed5 ch\u1ee9c kh\u00e1c) th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c gi\u1ea3i th\u01b0\u1edfng. C\u01a1 s\u1edf tr\u1ea3 th\u01b0\u1edfng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

Thu\u1ebf su\u1ea5t thu\u1ebf TNCN c\u1ee7a thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 10%.<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/b> \u00d4ng M c\u00f3 tr\u00fang th\u01b0\u1edfng 1 gi\u1ea3i th\u01b0\u1edfng x\u1ed5 s\u1ed1 Vietlott v\u1edbi gi\u00e1 tr\u1ecb 20.110.000.000 \u0111\u1ed3ng v\u00e0 c\u00f4ng ty Viettel khi tr\u1ea3 th\u01b0\u1edfng s\u1ebd ph\u1ea3i kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n tr\u01b0\u1edbc khi tr\u1ea3 ti\u1ec1n th\u01b0\u1edfng cho \u00f4ng M s\u1ed1 thu\u1ebf l\u00e0:<\/span><\/span><\/p>\n

\u00a0<\/span> (20.110.000.000 – 10.000.000) x 10% = 2.010.000.000 \u0111\u1ed3ng.<\/span><\/span><\/p>\n

>> Xem th\u00eam: Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2022\/N\u0110-CP ng\u00e0y 30\/10\/2022: S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 t\u1ea1m n\u1ed9p thu\u1ebf TNDN, khai thu\u1ebf TNCN v\u00e0 m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 kh\u00e1c<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n

V\u00ed d\u1ee5 3:<\/b> Thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/span><\/span><\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng m\u00e0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf, t\u1eb7ng qu\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n nh\u1eadn.\u00a0<\/span><\/p>\n

Thu\u1ebf su\u1ea5t thu\u1ebf TNCN c\u1ee7a thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 10%.<\/span><\/p>\n

V\u00ed d\u1ee5 4: <\/b>\u00a0\u00d4ng A \u0111\u01b0\u1ee3c c\u00f4ng ty B t\u1eb7ng 1 chi\u1ebfc xe m\u00e1y c\u00f3 tr\u1ecb gi\u00e1 40tr\u0111, \u00f4ng A \u0111\u00e3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu cho xe m\u00e1y n\u00e0y th\u00ec c\u00f4ng ty B s\u1ebd kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb qu\u00e0 t\u1eb7ng c\u1ee7a \u00f4ng A l\u00e0: (40tr\u0111 – 10tr\u0111) x 10% = 3.000.000 \u0111\u1ed3ng.<\/span><\/span><\/p>\n

V\u00ed d\u1ee5 5:<\/b> Thu\u1ebf nh\u00e0 th\u1ea7u<\/span><\/span><\/p>\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ABC k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi b\u00ean Vi\u1ec7t Nam \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t nh\u00e0 m\u00e1y Y v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 2.200 tri\u1ec7u VND (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u kh\u00f4ng t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1ec9 quy \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf, d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t, d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o k\u1ef9 thu\u1eadt, v\u1eadn h\u00e0nh th\u1eed; n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ee9ng minh gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cung c\u1ea5p cho c\u00f4ng tr\u00ecnh \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u th\u00ec ngh\u0129a v\u1ee5 thu\u1ebf GTGT c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ABC \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi b\u00ean Vi\u1ec7t Nam \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u l\u00e0 2.200 tri\u1ec7u VND v\u00e0 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT l\u00e0 3%.<\/span><\/p>\n

Nh\u01b0 v\u1eady, s\u1ed1 thu\u1ebf c\u1ea7n kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n tr\u01b0\u1edbc khi chi tr\u1ea3 cho nh\u00e0 n\u01b0\u1edbc ngo\u00e0i l\u00e0:<\/span><\/p>\n

2.200 tri\u1ec7u x 3% = 66 tri\u1ec7u VND<\/span><\/p>\n

S\u1ed1 ti\u1ec1n thu\u1ebf 66 tri\u1ec7u VND n\u00e0y d<\/span>oanh nghi\u1ec7p Vi\u1ec7t Nam tr\u01b0\u1edbc khi thanh to\u00e1n ti\u1ec1n cho nh\u00e0 th\u1ea7u ABC ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf l\u1ea1i \u0111\u1ec3 th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thay thu\u1ebf nh\u00e0 th\u1ea7u cho c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf Vi\u1ec7t Nam.\u00a0<\/span><\/span><\/p>\n

Qua b\u00e0i vi\u1ebft n\u00e0y, MISA AMIS hy v\u1ecdng b\u1ea1n \u0111\u1ecdc n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t c\u1ee7a Withholding tax, t\u1eeb \u0111\u00f3 hi\u1ec3u \u0111\u00fang v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c thu thu\u1ebf ph\u1ed5 bi\u1ebfn n\u00e0y.\u00a0<\/span>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n, s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n trong c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y l\u00e0 v\u00f4 c\u00f9ng h\u1eefu \u00edch. \u0110\u1eb7c bi\u1ec7t, <\/span>ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><\/a><\/span><\/span> v\u1edbi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c t\u00ednh n\u0103ng t\u1eeb ph\u00e2n t\u00edch t\u00e0i ch\u00ednh, qu\u1ef9, ng\u00e2n h\u00e0ng \u0111\u1ebfn mua b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng \u2026. v\u00e0 nh\u1ea5t l\u00e0 t\u00ednh n\u0103ng v\u1ec1 thu\u1ebf s\u1ebd l\u00e0 l\u1ef1a ch\u1ecdn ho\u00e0n h\u1ea3o cho k\u1ebf to\u00e1n vi\u00ean. T\u00ednh n\u0103ng v\u1ec1 thu\u1ebf t\u1ea1o ra s\u1ef1 \u0111\u01a1n gi\u1ea3n, ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3 trong nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, c\u00e1c t\u00ednh n\u0103ng nh\u01b0:<\/span><\/span><\/p>\n