YONA-titi24990@gmail.com = chu] ¥ as Gi dung dilm | Hida - | Si. cham Cain ett tinh thud TNCN 461 véi tha uigp Gy ban quydn cia of mite, ce tra? [20 diém | ‘Cin off tink thud TNCN 487 voi thu ahap i ban quyén cia cf nhin cur iri gbm thu nbép | 4 ‘tinh thué va thué sult, trong 2 | - Theo quy dinh tai tcioan 2, digu 21, Lut thud TNCN thi thu nh§p tink thud tiy ban 4 quyéa, nhwong quyén thirong mai [a tha nb§p chju thud, 3. |.- Theo digu 16, Luge thué TNCN quy djnh: thu nhap chju thué tir ban quy@n Ja phan thu | 4 ahgp verot trén 10 trigu dang mi ‘ai ‘tuong ndp thu nihfin duge khi ‘chuydan giao, chuyén, quy myst dung ofc 46i tiugng cia quyén sé hitu tritug, chuyén giao céng nghé theo ting hop dng. : 4 | Thoi diém xée dink thu nhap chju thud tir ban quydn ta thoi didn t8 chite, of mhan tra 4 thu nhgp cho 6ituong ngp thud. ° 5 | - Theo Ichodn 2, diéa 23, Ludt thud TNCN thi thiué sudt 4p dyng a6i véi thu sibap tir bin] 4 —| guydn, nhuong quyén thyomg mei 5%. 1. Thué GTGT la gi? ». Chi phf quang cfo, tiép thj, khuyéa mei duge tinh-vao CPT: 6.900 . ~ dng chi pht dusge tries 212.800 + 6.900. = 219.700 5 3 | 3.Phu nhdp ide: : 5 ~ Lign doanh v6i ude ngodi: —2.400/(1 ~ 20%) = "3.000 ~ Lién doanh trong aude: 450 (mnién thud) Cong: 3.150 4 | 4. Thad TNDN: ~INCT; 250-000 -- 219.700, 3.150 = 33.450 5 ~TNTT: 33450 - 150 a 33300 + Thud TNDN phi ngp: 33.300 x 22% = 3.000-% 20% . Flog ohn