{"id":15800,"date":"2010-12-28T20:49:07","date_gmt":"2010-12-28T13:49:07","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=15800"},"modified":"2022-03-23T20:55:23","modified_gmt":"2022-03-23T13:55:23","slug":"080-danh-thue-thu-nhap-ca-nhan-doi-voi-nguoi-gui-vang-tai-ngan-hang","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/080-danh-thue-thu-nhap-ca-nhan-doi-voi-nguoi-gui-vang-tai-ngan-hang\/","title":{"rendered":"080. \u0110\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi g\u1eedi v\u00e0ng t\u1ea1i ng\u00e2n h\u00e0ng"},"content":{"rendered":"(VITV) \u2013 Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI tr\u1ea3 l\u1eddi ph\u1ecfng v\u1ea5n ph\u00f3ng vi\u00ean Ho\u00e0i Nam ng\u00e0y 18-12-2010 t\u1ea1i 519 Kim M\u00e3.<\/p>\n<p><strong><em>VITV (Ch\u1ee9ng kho\u00e1n) 28-12-2010:<\/em><\/strong><\/p>\n<p>&#8212;&#8212;&#8212;&#8212;<\/p>\n<ul>\n<li><strong>Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/li>\n<\/ul>\n<p><strong>\u0110i\u1ec1u 4. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf <\/strong><\/p>\n<ol start=\"7\">\n<li>Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/li>\n<\/ol>\n<ul>\n<li><strong>Ngh\u1ecb \u0111\u1ecbnh 100\/2008\/N\u0110-CP ng\u00e0y 08-9-2008<\/strong><\/li>\n<\/ul>\n<p><strong>\u0110i\u1ec1u 3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/p>\n<ol start=\"3\">\n<li>Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m:<\/li>\n<li>a) Ti\u1ec1n l\u00e3i cho vay;<\/li>\n<li>b) L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n;<\/li>\n<li>c) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1eb1ng hi\u1ec7n v\u1eadt, danh ti\u1ebfng, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u00e1t minh, s\u00e1ng ch\u1ebf; tr\u1eeb thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/li>\n<\/ol>\n<ul>\n<li><strong>Th\u00f4ng t\u01b0 84\/2008\/TT-BTC ng\u00e0y 30-9-2008 <\/strong><\/li>\n<\/ul>\n<p><strong>PH\u1ea6N A &#8211; QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n<ol>\n<li><strong> C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/li>\n<li>Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/li>\n<\/ol>\n<p>3.5. Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u1ea3n l\u00e3i tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu v\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c do c\u00e1c t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc ph\u00e1t h\u00e0nh, tr\u1eeb thu nh\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu do Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam ph\u00e1t h\u00e0nh.<\/p>\n<p><strong>III. C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong><\/p>\n<ol start=\"7\">\n<li>Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/li>\n<\/ol>\n<p>7.1. L\u00e3i ti\u1ec1n g\u1eedi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 kho\u1ea3n ti\u1ec1n l\u00e3i m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c g\u1eedi ti\u1ec1n t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng&#8230;<\/p>\n<p>7.3. C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n l\u00e3i n\u00eau tr\u00ean nh\u01b0 sau:<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi l\u00e0 s\u1ed5 ti\u1ebft ki\u1ec7m (ho\u1eb7c th\u1ebb ti\u1ebft ki\u1ec7m) c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<ul>\n<li><a name=\"_Toc202323655\"><\/a> <strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 89\/1999\/N\u0110-CP ng\u00e0y 01-9-1999 v\u1ec1 BHTG (N\u0110 109\/24-8-2005 s\u1eeda):<\/strong><\/li>\n<\/ul>\n<p>Ti\u1ec1n g\u1eedi \u0111\u01b0\u1ee3c b\u1ea3o hi\u1ec3m l\u00e0 ti\u1ec1n g\u1eedi b\u1eb1ng \u0111\u1ed3ng VN c\u1ee7a ng\u01b0\u1eddi g\u1eedi ti\u1ec1n l\u00e0 c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, t\u1ed5 h\u1ee3p t\u00e1c, doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty h\u1ee3p danh&#8230; tr\u1eeb<\/p>\n<ol>\n<li>d) Ti\u1ec1n mua c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1, tr\u1eeb m\u1ed9t s\u1ed1 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.\u201d.<\/li>\n<\/ol>\n<p>&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<p>Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1: Bao g\u1ed3m c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, h\u1ed1i phi\u1ebfu, k\u1ef3 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, s\u00e9c, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1ecb gi\u00e1 \u0111\u01b0\u1ee3c th\u00e0nh ti\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p giao d\u1ecbch.","protected":false},"excerpt":{"rendered":"<p>(VITV) \u2013 Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI tr\u1ea3 l\u1eddi ph\u1ecfng v\u1ea5n ph\u00f3ng vi\u00ean Ho\u00e0i Nam ng\u00e0y 18-12-2010 t\u1ea1i 519 Kim M\u00e3. VITV (Ch\u1ee9ng kho\u00e1n) 28-12-2010: &#8212;&#8212;&#8212;&#8212; Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0110i\u1ec1u 4. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15802,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,26],"tags":[],"class_list":["post-15800","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-interviews","category-legal-media"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>080. \u0110\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi g\u1eedi v\u00e0ng t\u1ea1i ng\u00e2n h\u00e0ng - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/vi\/080-danh-thue-thu-nhap-ca-nhan-doi-voi-nguoi-gui-vang-tai-ngan-hang\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]080. \u0110\u00e1nh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi g\u1eedi v\u00e0ng t\u1ea1i ng\u00e2n h\u00e0ng[:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(VITV) \u2013 Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI tr\u1ea3 l\u1eddi ph\u1ecfng v\u1ea5n ph\u00f3ng vi\u00ean Ho\u00e0i Nam ng\u00e0y 18-12-2010 t\u1ea1i 519 Kim M\u00e3. 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