{"id":3613,"date":"2023-02-14T14:18:51","date_gmt":"2023-02-14T07:18:51","guid":{"rendered":"http:\/\/saac.com.vn\/hoi-dap-co-phai-nop-thue-khi-chuyen-nhuong-co-phan-ngang-gia\/"},"modified":"2024-01-11T11:17:44","modified_gmt":"2024-01-11T04:17:44","slug":"hoi-dap-co-phai-nop-thue-khi-chuyen-nhuong-co-phan-ngang-gia","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/hoi-dap-co-phai-nop-thue-khi-chuyen-nhuong-co-phan-ngang-gia\/","title":{"rendered":"H\u1eceI \u0110\u00c1P: C\u00d3 PH\u1ea2I N\u1ed8P THU\u1ebe KHI CHUY\u1ec2N NH\u01af\u1ee2NG C\u1ed4 PH\u1ea6N NGANG GI\u00c1?"},"content":{"rendered":"

V\u1ea5n \u0111\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n ngang gi\u00e1 c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hay kh\u00f4ng lu\u00f4n l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0, ch\u1ee7 doanh nghi\u1ec7p quan t\u00e2m. C\u00f9ng SAAC<\/span> <\/strong>t\u00ecm hi\u1ec3u c\u00e1c th\u00f4ng tin c\u01a1 b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y nh\u00e9!<\/p>\n

\"H\u1ecfi

H\u1ecfi \u0110\u00e1p: C\u00f3 Ph\u1ea3i N\u1ed9p Thu\u1ebf Khi Chuy\u1ec3n Nh\u01b0\u1ee3ng C\u1ed5 Ph\u1ea7n Ngang Gi\u00e1?<\/em><\/p><\/div>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ngang gi\u00e1<\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 127 Lu\u1eadt doanh nghi\u1ec7p 2020<\/a> v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n nh\u01b0 sau:<\/p>\n

– C\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c t\u1ef1 do chuy\u1ec3n nh\u01b0\u1ee3ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 120 c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty c\u00f3 quy \u0111\u1ecbnh h\u1ea1n ch\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty c\u00f3 quy \u0111\u1ecbnh h\u1ea1n ch\u1ebf v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n th\u00ec c\u00e1c quy \u0111\u1ecbnh n\u00e0y ch\u1ec9 c\u00f3 hi\u1ec7u l\u1ef1c khi \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong c\u1ed5 phi\u1ebfu c\u1ee7a c\u1ed5 ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

– Vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1eb1ng h\u1ee3p \u0111\u1ed3ng th\u00ec gi\u1ea5y t\u1edd chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i \u0111\u01b0\u1ee3c b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo \u1ee7y quy\u1ec1n c\u1ee7a h\u1ecd k\u00fd. Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n th\u00ec tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n.<\/p>\n

– C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c nh\u1eadn c\u1ed5 ph\u1ea7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y ch\u1ec9 tr\u1edf th\u00e0nh c\u1ed5 \u0111\u00f4ng c\u00f4ng ty t\u1eeb th\u1eddi \u0111i\u1ec3m c\u00e1c th\u00f4ng tin c\u1ee7a h\u1ecd quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 122 c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c ghi \u0111\u1ea7y \u0111\u1ee7 v\u00e0o s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng.<\/p>\n

– C\u00f4ng ty ph\u1ea3i \u0111\u0103ng k\u00fd thay \u0111\u1ed5i c\u1ed5 \u0111\u00f4ng trong s\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng theo y\u00eau c\u1ea7u c\u1ee7a c\u1ed5 \u0111\u00f4ng c\u00f3 li\u00ean quan trong th\u1eddi h\u1ea1n 24 gi\u1edd k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty.<\/p>\n

Theo \u0111\u00f3, vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n. Sau khi chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec c\u00f4ng ty Ch\u1ecb th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u1ee7a c\u00e1c c\u1ed5 \u0111\u00f4ng tr\u00ean S\u1ed5 \u0111\u0103ng k\u00fd c\u1ed5 \u0111\u00f4ng c\u1ee7a c\u00f4ng ty.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u1ed5 \u0111\u00f4ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n l\u00e0 c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp th\u00ec theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 120 Lu\u1eadt doanh nghi\u1ec7p 2020, trong th\u1eddi h\u1ea1n 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f4ng ty \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, c\u1ed5 ph\u1ea7n ph\u1ed5 th\u00f4ng c\u1ee7a c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp \u0111\u01b0\u1ee3c t\u1ef1 do chuy\u1ec3n nh\u01b0\u1ee3ng cho c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp kh\u00e1c v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng cho ng\u01b0\u1eddi kh\u00f4ng ph\u1ea3i l\u00e0 c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp n\u1ebfu \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn c\u1ee7a \u0110\u1ea1i h\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng. \u0110\u1ed1i v\u1edbi c\u1ed5 ph\u1ea7n c\u00f3 th\u00eam sau khi th\u00e0nh l\u1eadp c\u00f4ng ty th\u00ec c\u1ed5 \u0111\u00f4ng s\u00e1ng l\u1eadp \u0111\u01b0\u1ee3c t\u1ef1 do chuy\u1ec3n nh\u01b0\u1ee3ng cho ng\u01b0\u1eddi kh\u00e1c.<\/p>\n

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2. Chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ngang gi\u00e1 c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf kh\u00f4ng?<\/h2>\n

\u0110\u1ed1i v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a c\u1ed5 \u0111\u00f4ng sau khi chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, do \u0111\u00f3, c\u1ed5 \u0111\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNCN khi chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n cho c\u00e1c c\u1ed5 \u0111\u00f4ng kh\u00e1c.<\/p>\n

Theo \u0111\u00f3, c\u1ed5 \u0111\u00f4ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n s\u1ebd n\u1ed9p thu\u1ebf TNCN v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC ch\u1ee9 kh\u00f4ng t\u00ednh theo ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 mua v\u00e0 gi\u00e1 b\u00e1n. Do v\u1eady, vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ngang gi\u00e1 v\u1eabn l\u00e0m ph\u00e1t sinh tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNCN c\u1ee7a c\u1ed5 \u0111\u00f4ng.<\/p>\n

C\u0103n c\u1ee9 t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 3 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, bao g\u1ed3m vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng sau:<\/p>\n

– Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf: chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p trong c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n (bao g\u1ed3m c\u1ea3 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean), c\u00f4ng ty h\u1ee3p danh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh, h\u1ee3p t\u00e1c x\u00e3, qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c.<\/p>\n

– Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, quy\u1ec1n mua c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt ch\u1ee9ng kho\u00e1n. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n trong c\u00f4ng ty c\u1ed5 ph\u1ea7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt ch\u1ee9ng kho\u00e1n v\u00e0 \u0110i\u1ec1u 120 c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p.<\/p>\n

– Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c<\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n. Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

– \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang giao d\u1ecbch tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n, gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 th\u1ef1c hi\u1ec7n t\u1ea1i S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n. Gi\u00e1 th\u1ef1c hi\u1ec7n l\u00e0 gi\u00e1 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb k\u1ebft qu\u1ea3 kh\u1edbp l\u1ec7nh ho\u1eb7c gi\u00e1 h\u00ecnh th\u00e0nh t\u1eeb c\u00e1c giao d\u1ecbch th\u1ecfa thu\u1eadn t\u1ea1i S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/p>\n

– \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ee9ng kho\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1ea7n nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

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Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n nh\u1eb1m tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi \u201ckhi chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ngang gi\u00e1 c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf hay kh\u00f4ng?\u201d. N\u1ebfu v\u1eabn c\u00f2n th\u1eafc m\u1eafc, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi SAAC<\/span> <\/strong> qua hotline: 0933 575 399<\/strong> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n t\u1ed1t nh\u1ea5t nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"

V\u1ea5n \u0111\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p, c\u1ed5 ph\u1ea7n ngang gi\u00e1 c\u00f3 ph\u1ea3i […]<\/p>\n","protected":false},"author":2,"featured_media":3614,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"\nH\u1eceI \u0110\u00c1P: C\u00d3 PH\u1ea2I N\u1ed8P THU\u1ebe KHI CHUY\u1ec2N NH\u01af\u1ee2NG C\u1ed4 PH\u1ea6N NGANG GI\u00c1? - SAAC<\/title>\n<meta name=\"description\" content=\"V\u1ea5n \u0111\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n ngang gi\u00e1 c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hay kh\u00f4ng lu\u00f4n l\u00e0 c\u00e2u h\u1ecfi \u0111\u00e1ng quan t\u00e2m. 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