ࡱ> NPMq` (FbjbjqPqP .J:: ,$$$$$$$$9;;;;;;$|hR_!]$$]]_$$UUU]$$9U]9UUU$ c,]U0U6 46UU6i$$>b,U$$$$__?$$$]]]]D   B TI CHNH -------CNG HO X HI CH NGH(A VIT NAM c lp - T do - Hnh phc ---------S: 42/2009/TT-BTCH Ni, ngy 9 thng 3 nm 2009 THNG T Hng dn khu tr thu thu nhp c nhn i vi c nhn lm i l x s v khu tr thu thu nhp c nhn i vi c nhn c thu nhp t trng thng x s ______________________________ Cn c Lut Thu thu nhp c nhn s 04/2007/QH 12 ngy 21 thng 11 nm 2007 v vn bn hng dn thi hnh; Cn c Lut Qun l thu s 78/2006/QH 11 ngy 29 thng 11 nm 2006 v vn bn hng dn thi hnh; Cn c Ngh nh s 118/2008/N-CP ngy 27 thng 11 nm 2008 ca Chnh ph quy nh v chc nng, nhim v, quyn hn, c cu t chc ca B Ti chnh; B Ti chnh hng dn vic ng k thu, khu tr thu, khai thu, quyt ton thu thu nhp c nhn i vi cc c nhn lm i l x s v khu tr thu thu nhp c nhn i vi c nhn trng thng x s nh sau: iu 1. Phm vi p dng 1. Cc c nhn trc tip k hp ng lm i l x s vi Cng ty x s kin thit c thu nhp chu thu thu nhp c nhn. Thu nhp chu thu thu nhp c nhn t hot ng i l bao gm cc khon thu nhp: hoa hng ca i l, cc khon thng di cc hnh thc, cc khon h tr, chi tr khc nhn c t c s giao i l. 2. C nhn trng thng x s. iu 2. ng k thu 1. C nhn lm i l x s phi ng k thu theo quy nh ca Lut qun l thu v cc vn bn hng dn thc hin Lut qun l thu. 2. H s ng k thu: - T khai ng k thu theo mu s 03 K-TCT ban hnh km theo Thng t s 85/2007/TT-BTC ngy 18/7/2007 ca B Ti chnh hng dn thi hnh Lut Qun l thu v vic ng k thu, Lut thu thu nhp c nhn. - Bn sao chng minh th nhn dn hoc h chiu; - Giy chng nhn ng k kinh doanh hoc hp ng lm i l x s k vi Cng ty x s kin thit. 3. a im np h s ng k thu: C nhn lm i l trc tip ng k thu th h s ng k thu np ti Chi cc thu qun, huyn ni c nhn c tr. iu 3. Khu tr thu i vi thu nhp tr cho cc i l - i tng phi khu tr thu: Cng ty x s kin thit chi tr thu nhp cho c nhn trc tip k hp ng i l vi Cng ty x s kin thit c trch nhim khu tr thu thu nhp c nhn ca c nhn i l theo mc thu nhp v t l nh sau: n v: 1.000 ng Vit Nam Thu nhp ca i l/thngT l tm thu trn thu nhp tr cho i l hng thngn 4.0000%Trn 4.0005%- Cng ty x s kin thit c trch nhim cp chng t khu tr cho i l x s theo  ngh ca i l x s. - Thu nhp ca i l theo biu ny l thu nhp ca c nhn i l khng tr cc khon gim tr gia cnh cho ngi ph thuc, cc khon ng gp bo him bt buc, cc khon ng gp vo qu t thin nhn o... iu 4. Khai thu, quyt ton thu 1. i vi Cng ty x s kin thit: - Khai thu thng: Hng thng cn c vo s thu thu nhp c nhn  khu tr ca cc i l, Cng ty x s kin thit khai thu theo mu s 01/KK-XS ban hnh km theo Thng t ny v np t khai cho c quan thu trc tip qun l Cng ty x s kin thit. Thi hn np h s khai thu thng chm nht l ngy 20 ca thng sau. Trng hp s thu khu tr hng thng di 5 triu ng th lp t khai theo qu. Thi hn (*" $ & * : < v R T 4b4^jl  z!.V77V??EE F"F$F(FļU h 3]h8h8] h8h8h85\]h8h85\] h86]h8h8CJaJh8CJaJ h85\9*$ & APkdt$$If0\ t" "622 l4a$dx$If[$a$Pkd$$If0\ t" "622 l4a$dx$If[$a$(F& * < x T 4d4`pBn8 $dx[$a$gd8$7d@xx`7a$gd8 $d@a$gd8 dx[$gd88l TNkd$$If0p,"622 l4aNkd$$If0p,"622 l4a$dx$If[$a$. h!.<0 123456V77 9$7d@xx`7a$gd8Nkd*$$If0p,"622 l4anp t khai thu theo qu chm nht l ngy 30 ca thng u qu sau. - Khai quyt ton thu: Cng ty x s kin thit phi khai quyt ton s thu thu nhp c nhn  khu tr ca cc i l theo mu s 02/KK-XS v lp Bng k km theo mu s 02A/BK-XS ban hnh km theo Thng t ny. Thi hn np h s quyt ton thu chm nht l ngy th chn mi k t ngy kt thc nm dng lch. 2. i vi c nhn lm i l: C nhn lm i l c thu nhp chu thu thu nhp c nhn phi khai quyt ton thu trong cc trng hp: - C s thu phi np trong nm ln hn s thu  khu tr hoc  tm np, hoc c pht sinh thu nhp n mc phi np thu nhng trong nm cha b khu tr hoc cha tm np. - C yu cu v hon thu hoc b tr s thu  np vo k sau. H s khai quyt ton thu, thi hn v ni np h s khai quyt ton thu c thc hin theo quy nh ti khon 2.4 im 2, mc II phn D Thng t s 84/2008/TT-BTC ngy 30/9/2008 ca B Ti chnh nu trn p dng i vi c nhn kinh doanh. Khai quyt ton thu c nhn lm i l phi km theo h s chng minh ngi ph thuc (nu c khai gim tr ngi ph thuc). - Cc trng hp khc khng phi khai quyt ton thu. iu 5. Khu tr thu thu nhp c nhn i vi thu nhp t trng thng x s - C nhn trng thng x s cc gii thng c gi tr trn 10 triu ng trn 01 v x s thuc i tng phi np thu thu nhp c nhn. - Thu nhp tnh thu t trng thng x s l phn gi tr gii thng ca tng v x s vt trn 10 triu ng m c nhn trng thng nhn c. - Cng ty x s kin thit c trch nhim khu tr thu thu nhp c nhn i vi nhng trng hp c nhn trng thng v x s c gi tr trn 10 triu ng. - Hng thng Cng ty x s kin thit tng hp tin thu thu nhp c nhn  khu tr i vi cc trng hp trng thng trn 10 triu ng v k khai theo mu s 03/KK-TNCN ban hnh km theo Thng t s 84/2008/TT-BTC ngy 30/9/2008 ca B Ti chnh, np t khai v np tin thu  khu tr vo Ngn sch theo quy nh. Cui nm Cng ty x s kin thit phi quyt ton s thu  khu tr theo mu s 06/KK-TNCN v bng k s 06D/BK-TNCN ban hnh km theo Thng t s 84/2008/TT-BTC nn trn. iu 6. T chc thc hin: 1. Thng t ny c hiu lc thi hnh sau 45 ngy k t ngy k v p dng i vi thu nhp ca i l x s t ngy 01 thng 01 nm 2009. 2. Bi b cc ni dung hng dn v thu thu nhp i vi ngi c thu nhp cao, thu thu nhp doanh nghip p dng i vi c nhn lm i l x s. 3. Cc ni dung khc khng hng dn ti Thng t ny c thc hin theo quy nh ti Thng t s 84/2008/TT-BTC ngy 30/9/2008 ca B Ti chnh hng dn thi hnh mt s iu ca Lut thu thu nhp c nhn v hng dn thi hnh Ngh nh s 100/2008/N-CP ngy 08/9/2008 ca Chnh ph quy nh chi tit thi hnh mt s iu ca Lut thu thu nhp c nhn. Trong qu trnh thc hin nu c vng mc,  ngh cc a phng phn nh kp thi v B Ti chnh (Tng cc Thu)  nghin cu gii quyt./. KT. B TRNG TH TRNG  Hong Anh Tun  94:t;V??@ADEEE"F$F(Fw dx[$gd8Pkd$$If0t""622 l4a$d$If[$a$ dx$If[$$7d@xx`7a$gd8 ,1h/ =!"#$% r$$If!vh5 5#v #v:V "65 522 l4 r$$If!vh5 5#v #v:V "65 522 l4 $$If!vh55#v#v:V 655/ /  / 22 l4 $$If!vh55#v#v:V 655/ / / /  22 l4 $$If!vh55#v#v:V 655/ / / /  22 l4 r$$If!vh55#v#v:V "65522 l4 @@@ NormalCJ_HaJmH sH tH DA@D Default Paragraph FontRi@R  Table Normal4 l4a (k(No ListJ^_r<[*07   6 l m w z {  `  B}1hCwh  0 0 0 0 0 0 00000000000000I00I00I00I00I00I00I0I0I0@0 I0I0@0 I0 I0 @0 000000000000000000000000000 0 0 0^_r[07   6 l m w z {  `  B}1hCwh  K0I0@ I0I0@I0I0 K0 K00I00I00I00I00I00I00I00I00I00I00I00I00I00I0I0I0@I0I0@I0I0@I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0I0 0K0 I0 @ 0((F& 8 9(F$(F{;* |;*};*!~;*,44  77  B*urn:schemas-microsoft-com:office:smarttagscountry-region9*urn:schemas-microsoft-com:office:smarttagsplace J *X\ @C!^bLO   H K  ^ Q T Awz*-ho~14ho693333333333333333333333333333333333;Z)**-I= 8 3Z@^_r 6 l m w z { @**n ** @@.UnknownGz Times New Roman5Symbol3& z Arial"1h$&%& - -!24d2KP)?82 B TI CHNHUserUserOh+'0|  8 D P\dltBỘ TÀI CHÍNHUser Normal.dotUser3Microsoft Office Word@F#@b,@ c,՜.+,0 hp  HOME-  BỘ TÀI CHÍNH Title  !"#$%'()*+,-/0123456789:;<>?@ABCDFGHIJKLORoot Entry F6c,QData &1Table.6WordDocument.JSummaryInformation(=DocumentSummaryInformation8ECompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q