MT S NI DUNG SA I, B SUNG CHUYN

THU V QUN L THU NNG CAO

Ngi bin son:

Nguyn Vn Phng
Ph V trng V Chnh sch thu B Ti chnh

1. Thu GTGT:
- T 2010 dng vic gim 50% thu sut, tr li np thu bnh thng (thc
hin theo Thng t s 129/2008/TT-BTC) nh ni dung vit trong ti liu nm
2009.
- Ht hiu lc p dng i vi nhng vn bn lin quan n cc bin php v
thu nhm thc hin ch trng kch cu u t, tiu dng p dng ring trong
nm 2009 theo Ngh quyt s 30/2008 ca Chnh ph, gm: Danh mc c th ban
hnh km theo Quyt nh s 90/Q-BTC ngy 13/1/2010; Thng t s
13/2009/TT-BTC ngy 22/1/2009; Thng t s 85/2009/TT-BTC ngy 28/4/2009;
Thng t s 91/2009/TT-BTC ngy 12/5/2009; Thng t s 18/2009/TT-BTC
ngy 30/1/2009; Quyt nh s 58/2009/Q-TTg ngy 16/4/2009 ca Th tng
Chnh ph gim 50% thu GTGT mt s mt hng; Thng t s 85/2009/TT-BTC
ngy 28/4/2009 ca B Ti chnh hng dn thc hin Quyt nh s 58/2009/QTTg ngy 16/4/2009.
2. Thu TTB: Khng c ni dung mi.
3. Thu XNK: Khng c ni dung mi.
Tuy nhin v vn bn hng dn thi hnh c s thay i: Thng t s
79/2009/TT-BTC, ngy 20/4/2009 ca B Ti chnh hng
dn v th tc hi quan; kim tra gim st hi quan; thu
xut khu, thu nhp khu v qun l thu i vi hng
ho xut khu, nhp khu. Thng t ny thay th cho cc
vn bn di y:
+ Thng t s 112/2005/TT-BTC, ngy 15/12/2005 ca B
Ti chnh hng dn th tc hi quan, kim tra gim st
hi quan;
+ Thng t s 59/2007/TT-BTC, ngy 14/6/2007 ca B Ti
chnh hng dn thi hnh thu xut khu, thu nhp khu,
qun l thu i vi hng ho xut khu, nhp khu.
4. Thu TNDN: C mt s ni dung mi.

4.1. Thay i trong u i min, gim thu cho DN nh v va: T

01/01/2010 ch thc hin gin thi gian np thu 3 thng i vi thu TNDN pht
sinh phi np nm 2010 ca DN nh v va.
Vn bn php quy: Thng t s 39/2010/TT-BTC ngy 22/3/2010 ca B
Ti chnh Hng dn thc hin Quyt nh s 12/2010/Q-TTg ngy 12 thng 02
nm 2010 ca Th tng Chnh ph v vic gia hn np thu thu nhp doanh
nghip nhm tip tc tho g kh khn cho doanh nghip, gp phn thc y pht
trin kinh t nm 2010.
Lu : Tiu ch xc nh doanh nghip nh v va t nm 2010 khc vi
tiu ch nm 2009 v quy m, s lng lao ng, c phn bit c th theo ngnh
ngh, lnh vc.
4.2. Thay i mt s im trong quy nh v thu nh thu nc ngoi, ti
cc vn bn sau:
- Thng t s 197/2009/TT-BTC ngy 09/10/2009 ca B Ti chnh hng
dn b sung Thng t s 134/2008.
- Thng t s 64/2010/TT-BTC ngy 22/4/2010 ca B Ti chnh hng dn
sa i, b sung Thng t s 134/2008.
5. Thu thu nhp c nhn
5.1. V ni dung, c mt s thay i l:
- Khu tr thu ti ngun i vi c nhn c thu nhp t tin lng, tin
cng t cc n v khc ngoi ni lm vic chnh (thu nhp vng lai) mc
500.000ng/ln: Khu tr 10% khng phn bit c hay khng c m s thu.
- Nhng khan tin c nhn nhn c mang tnh cht b p chi ph th
khng phi tnh vo thu nhp chu thu. V d: Tin khon in thoi, khan cng
tc ph, khon phng tin i li, vn phng phm, trang phc...
- Nhng khon c nhn c hng th ngoi tin lng nhng khng xc
nh c cho tng c nhn khng ghi ch danh c nhn s dng th khng tnh
vo thu nhp chu thu. V d khon ph hi vin nh th hi vin sn gn, th sinh
hot cu lc b mang tn tp th, hi ph ng gp mang tn tp th; t chc ngh
mt, ngh h cho c tp th cng tham d.
- Tin nh i vi ngi nc ngoi: Trng hp c quan tr thu nhp lo
tin nh cho c nhn th tnh vo thu nhp chu thu ca c nhn theo mc chi
thc t nhng khng vt qu 15% thu nhp chu thu cha bao gm tin nh.
- C nhn c 1 ngun thu nhp tin lng tin cng c y quyn cho n
v chi tr thu nhp thay mt cho c nhn mnh quyt ton thu.

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- Mt s ni dung hng dn b sung v thu thu TNCN i vi hot ng

chuyn nhng bt ng sn, bao gm c hp ng gp vn mua nn nh, cn h.
- Mt s quy nh mi v ng k m s thu qua mng; thay i mt s ch
tiu trong cc mu mu biu, t khai thu nhm to thun li cho DN.
5.2. V vn bn php quy: C mt s vn bn mi sau y (khng cn
nghin cu cc vn bn hng dn chuyn su v thu TNCN i vi i l bn
bo him, bn x s, thu nhp v trng thng, thu nhp ti cc ni vui chi c
thng).
- Thng t s 62/2009/TT-BTC ngy 27/3/2009 ca B Ti chnh hng dn
sa i, b sung 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 mt s iu ca Lut Thu thu nhp c nhn.
- Thng t s 160/2009/TT-BTC ngy 12/8/2009 ca B Ti chnh hng
dn min thu TNCN nm 2009 theo Ngh quyt s 32/2009/QH12 ngy
19/6/2009 ca Quc hi.
- Thng t s 161/2009/TT-BTC ngy 12/8/2009 ca B Ti chnh Hng
dn v thu TNCN i vi mt s trng hp chuyn nhng, nhn tha k, nhn
qu tng l bt ng sn.
- Thng t s 164/2009/TT-BTC ngy 13/8/2009 ca B Ti chnh Hng
dn v thu TNCN i vi ngi trng thng trong cc tr chi ti im vui chi
gii tr c thng.
- Thng t s 02/2010/TT-BTC ngy 11/01/2010 hng dn b sung 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 mt s iu ca
Lut Thu thu nhp c nhn.
- Thng t s 20/2010/TT-BTC ngy 05/2/2010 hng dn sa i, b sung
mt s th tc hnh chnh v thu thu nhp c nhn.
Thng t s 37/2010/TT-BTC ngy 05/2/2010 ngy 18/3/2010 hng dn v
vic pht hnh, s dng, qun l chng t khu tr thu thu nhp c nhn t in trn
my tnh.
6. Thu ti nguyn:
Nm 2009, Quc hi thng qua Lut Thu ti nguyn s 45/2009/QH12
ngy 25/11/2009; trong c mt s niu dung mi v gi tnh thu, thu sut v
thm quyn quy nh chi tit v thu sut thu ti nguyn.
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Tuy nhin, Lut c hiu lc thi hnh t ngy 01/7/2010 cho nn ti liu n
thi nm 2010 s khng c ni dung v thu ti nguyn.

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