2696 - TCT-CS - CP An o Nhan Vien Nha Thau

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mso-bidi-font-size:10.0pt;} @page Section1 {size:612.0pt 792.0pt; margin:72.0pt 72.0pt 72.0pt 72.0pt; mso-header-margin:35.4pt; mso-footer-margin:35.4pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> </style>  </head> <body lang=EN-US style='tab-interval:36.0pt'> <div class=Section1> <div> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=586 style='width:439.2pt;border-collapse:collapse;mso-yfti-tbllook:1184; mso-padding-alt:0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width=223 valign=top style='width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt'> B TI CHNH TNG CC THU ------- </td> <td width=362 valign=top style='width:271.8pt;padding:0cm 5.4pt 0cm 5.4pt'> CNG HA X HI CH NGHA VIT NAM c lp T do Hnh phc --------------
</td> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes'> <td width=223 valign=top style='width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt'> S: 2696 /TCT-CS V/v khu tr thu GTGT i vi tin thu nh cho chuyn gia nc ngoi </td> <td width=362 valign=top style='width:271.8pt;padding:0cm 5.4pt 0cm 5.4pt'> H Ni, ngy 22 thng 7 nm 2010 </td> </tr> </table> Knh gi: Cc thu</spa n> cc tnh, thnh ph trc thuc Trung ng. Tng cc Thu</spa n> nhn c cng vn ca mt s n v ngh hng dn v khu tr thu GTGT i vi tin thu nh cho chu yn gia nc ngoi. vic thc hin c thng nht, Tng cc Thu hng dn nh sau: Ti im 1.2c mc III ph-n B Thng t s 129/2008/TT-BTC ngy 26/12/2008 ca</sp an> B Ti chnh</s pan> hng dn: Thu GTGT -u vo ca hng ho, dch v dng cho sn xut, kinh</spa n> doanh hng ho, dch v chu thu GTGT c khu tr ton b. Ti tit a im</sp an> 2.1.5 mc II ph-n A Thng t s 84/2008/TT-BTC ngy 30/9/2008 ca B Ti chnh</s pan> v thu thu</s pan> nhp c nhn</s pan> hng dn cc khon thu nhp</s pan> chu thu: 2. Thu nhp t tin lng, tin cng: .... 2.1.5. Cc khon li ch khc bng tin hoc khng bng tin m ngi lao ng c hng ngoi tin lng , tin cng do ngi s dng lao ng tr hoc tr h cho ngi</s pan> lao ng, c th nh sau: a) Tin nh , tin in, nc v cc loi dch v khc</s pan> km theo</sp an>. Trng hp c nhn ti tr s lm</spa n> vic th thu nhp chu thu cn c vo</spa n> tin thu nh, hoc chi ph</sp an> khu hao, tin in, nc v cc dch</sp an> v khc tnh</s pan> theo t l</s pan> gia din tch c nhn s dng vi</sp an> din tch tr s lm vic. Ti khon 2 iu</s pan> 1 Thng t s 62/2009/TT-BTC ngy 27/3/2009 ca B Ti chnh sa i, b sung Thng</spa n> t s 84/2008/TT-BTC nu trn nh sau: 2. Hng dn c
th tit 2.1.5 nh sau: i vi cc khon li ch khc</s pan> m ngi lao ng c hng th ch tnh vo thu nhp chu thu i vi cc trng hp xc nh c i tng c hng; khng tnh vo thu nhp chu</sp an> thu ca c nhn i vi cc khon li ch khng xc nh c c th ngi c hng. C th trong mt s trng hp nh sau: a) Khon tin thu nh do n v s dng lao ng chi tr h: tnh vo thu nhp</sp an> chu thu theo s thc t chi tr h nhng khng vt qu 15% tng thu nhp chu</s pan> thu (cha bao gm tin thu nh). Cn c hng dn trn, trng hp cc chuyn gia nc ngoi sang Vit Nam cng tc</sp an>, gi cc chc</s pan> v qun l</spa n> ti Vit Nam, hng lng ti Vit Nam theo hp ng lao ng k vi doanh nghip ti Vit Nam th</spa n> khon tin thu nh do doanh nghip ti Vit Nam chi tr l khon phc li m ngi</spa n> lao ng c hng v phi tnh vo thu nhp chu</sp an> thu TNCN theo quy nh, doanh</sp an> nghip ti Vit Nam khng c khu tr, hon thu GTGT ca khon tin thu nh trong trng hp</spa n> ny. Trng hp cc chuyn gia nc ngoi vn l nhn vin ca doanh nghip</s pan> nc ngoi, chu s iu ng ca doanh nghip nc ngoi, c doanh nghip nc ngoi tr lng v hng cc ch
 ca doanh</s pan> nghip nc ngoi trong thi</s pan> gian sang Vit Nam cng tc, gia doanh nghip nc ngoi v doanh nghip ti Vit Nam c hp ng bng vn bn nu r doanh nghip ti Vit Nam phi chu</s pan> cc chi ph v ch cho cc chuyn gia nc ngoi trong thi gian cng tc Vit Nam th tin thu nh cho cc chu yn gia nc ngoi lm vic ti Vit Nam do doanh nghip ti</s pan> Vit Nam chi tr c khu tr, hon thu GTGT theo quy nh. Tng cc Thu</spa n> hng dn cc Cc thu thng nht thc hin . <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='border-collapse:collapse;mso-yfti-tbllook:1184;mso-padding-alt:0cm 0cm 0 cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes; height:153.85pt'> <td width=287 valign=top style='width:215.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:153.85pt'>
 Ni nhn: - Nh <sp an class=SpellE>trn; - Cng ty TNHH STX Vit Nam Offshore (KCN ng Xuyn, P. Rch Da, TP Vng Tu) (thay tr</s pan> li); - Cng ty TNHH Sony Electronics Vit Nam (248A N Trang Long, Q. Bnh Thnh, TPHCM) (thay tr li); - V PC, V CST(BTC); - Cc n v thuc Tng cc; - Lu VT, CS (4). </td> <td width=332 valign=top style='width:249.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:153.85pt'> KT. TNG CC TRNG PH TNG CC TRNG V Th Mai </td> </tr> </table> <o:p></o:p> </div> </div>  </body> </html>

2696 - TCT-CS - CP An o Nhan Vien Nha Thau

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2696 - TCT-CS - CP An o Nhan Vien Nha Thau

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