{"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 \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>\n1. Withholding tax l\u00e0 g\u00ec?<\/b><\/span><\/h2>\n