KHẤU TRỪ THUẾ TNCN 10% TRONG TRƯỜNG HỢP NÀO?
Tuy Thông tư 111/2013/TT-BTC đã có hướng dẫn chi tiết về những trường hợp thực hiện khấu trừ thuế thu nhập cá nhân (TNCN) theo mức 10% trước khi trả thu nhập; nhưng, không ít doanh nghiệp và cá nhân vẫn còn lúng túng khi thực hiện việc khấu trừ.
Căn cứ theo quy định tại Điểm i Khoản 1 Điều 25 của Thông tư 111/2013/TT-BTC, quy định về việc Khấu trừ thuế và chứng từ khấu trừ thuế như sau:
“Điều 25. Khấu trừ thuế và chứng từ khấu trừ thuế
1. Khấu trừ thuế
…
i) Khấu trừ thuế đối với một số trường hợp khác
Các tổ chức, cá nhân trả tiền công, tiền thù lao, tiền chi khác cho cá nhân cư trú không ký hợp đồng lao động (theo hướng dẫn tại điểm c, d, khoản 2, Điều 2 Thông tư này) hoặc ký hợp đồng lao động dưới ba (03) tháng có tổng mức trả thu nhập từ hai triệu (2.000.000) đồng/lần trở lên thì phải khấu trừ thuế theo mức 10% trên thu nhập trước khi trả cho cá nhân. كيفية لعب بلاك جاك […]”
Theo đó, doanh nghiệp thực hiện khấu trừ thuế TNCN theo mức 10% trước khi trả thu nhập đối với những trường hợp sau:
1. Cá nhân cư trú ký hợp đồng lao động (HĐLĐ) dưới 03 tháng với doanh nghiệp và có tổng mức trả thu nhập từ 2 triệu đồng/lần trở lên.
Căn cứ theo quy định tại Điều 22 của Bộ luật Lao động 2012, HĐLĐ bao gồm:
+ HĐLĐ không xác định thời hạn
+ HĐLĐ xác định thời hạn
+ HĐLĐ theo mùa vụ hoặc theo một công việc nhất định có thời hạn dưới 12 tháng (HĐLĐ mùa vụ).
=> Như vậy, Cá nhân cư trú ký HĐLĐ mùa vụ thì doanh nghiệp thực hiện khấu trừ thuế TNCN theo mức 10% trước khi trả thu nhập.
2. Cá nhân cư trú làm việc cho doanh nghiệp nhưng không ký HĐLĐ và có tổng mức trả thu nhập từ 2 triệu đồng/lần trở lên.
a. Đôi bên có quan hệ lao động nhưng không ký HĐLĐ:
Đôi bên có quan hệ lao động nhưng không ký HĐLĐ bao gồm những tình huống như: Đôi bên đang giao kết hợp đồng thử việc; hoặc, đôi bên giao kết HĐLĐ mùa vụ có thời hạn dưới 03 tháng nhưng dưới hình thức lời nói theo quy định tại Khoản 2, Điều 16 của Bộ luật Lao động năm 2012.
b. Đôi bên có quan hệ dịch vụ chứ không phải quan hệ lao động:
Quan hệ dịch vụ giữa đôi bên được thể hiện thông qua Hợp đồng dịch vụ; hoặc, thậm chí là Hợp đồng khoán việc, Hợp đồng cộng tác viên.
Trong mối quan hệ dịch vụ, nếu cá nhân có đăng ký kinh doanh thì doanh nghiệp không khấu trừ thuế TNCN. لعب قمار حقيقي Cá nhân đó sẽ tự khai nộp thuế TNCN, thuế Giá trị gia tăng theo hướng dẫn tại Thông tư 92/2015/TT-BTC.
Ngược lại, nếu cá nhân không đăng ký kinh doanh thì doanh nghiệp khấu trừ thuế TNCN theo mức 10% khi chi trả thu nhập từ 2 triệu đồng/lần trở lên.
Lưu ý:
Trong trường hợp cá nhân thuộc đối tượng khấu trừ thuế 10% mà chỉ có duy nhất một nguồn thu nhập và ước tính tổng mức thu nhập chịu thuế của cá nhân sau khi giảm trừ gia cảnh chưa đến mức phải nộp thuế thì có thể làm Bản cam kết (mẫu số 02/CK-TNCN ban hành kèm theo Thông tư 92/2015/TT-BTC) gửi doanh nghiệp trả thu nhập để doanh nghiệp trả thu nhập làm căn cứ tạm thời chưa khấu trừ thuế thu nhập cá nhân. Căn cứ vào cam kết này, doanh nghiệp trả thu nhập không khấu trừ thuế. موقع 1xbet Tại thời điểm làm cam kết, cá nhân phải có mã số thuế.
Chúc các bạn thành công!
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