Công văn 4645/TCT-TNCN Chính sách thuế TNCN

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B<) TAI CHiNH TONG eve TRUE

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V/v chinh sach thuS TNCN

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CO.NG HOA xA HO.I CHU NGHiAVIE.T NAM

flqc lp - Tv do - Hnh phuc

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Ha n9i, ngay , l / - thang / tnam 2013

Kinh gui: Cl,lc Thus tinh Binh Dinh

T6ng Cl,lC Thus nh?n duqc cong van s6 1460 / CT - JNCN ngay 02/7/2013 cua Cl,lc ThuS tinh Binh Dinh vS vic chinh sach thuS TNCN. VS v§.n dS nay, T6ng cl)c Thus c6 y kiSn nhu sau:

I.VS nghia V\l thuS 1NCN cua ong Vo Vinh Ca

Theo hu6ng dful ti Thong tu s6 84 / 2008 / TT - BTC ngay 30/9/2008 cua B9 Tai chinh thi:

-Ti diSm 3, ml)c II, Phfui A: "3. Thu nhp tir du tu v6n

Thu nhp tir dfru tu vdn la khoiin thu nhp nh?n duqc tu ho;;it dqng cho ca sa siin xufit, kinh doanh vay, mua c6 phfui hoc g6p v6n siin xufit, kinh doanh du6i cac hinh thuc:

3.4. Phfrn tang them cua gia tri van g6p nh?n dugc khi giai thS doanh nghip, chuysn d6i mo hinh hot d9ng, sap nhp, hqp nhfit doanh nghip hoc khi rut vBn (khong bao g6m van gac duc;rc nh?n li)."

• Ti diSm 1.3, ml)c II, Phfrn B:

  "1.3. Thai diSm xac dinh thu nhp chiu thus

  Thai diSm xac djnh thu nhp tinh thus dBi v6i thu nhp tir du tu van Ia

  thai diSm t6 chuc, ca nhan tra thu nhp cho dBi tuQTig n9p thus.

  Truang hqp thu nhp tir dfru tu vBn quy djnh i diSm 3.4 va 3.7 khoan 3 ml)c II phfrn A Thong tu nay thi thm diSm xac djnh thu nhp tinh thuS la thai dism ca nhan thvc nh?n thu nhp vs gia tri phfui v6n gop tang them hoc thm diSm chuySn nhuQTig."

  -Ti diSm 4, ml)c II, Phfui A:

  "Thu nhp tir chuySn nhuQ'Ilg v6n la khoan tiSn lai nh?n duc;rc tir vic chuysn nhuQTig v6n cua ca nhan trong cac truang hqp sau:

  4.1. Thu nhp tir chuySn nhuQTig phfui v6n g6p trong cac cong ty trach nhim hfru h, cong ty hqp danh, cong ty c6 phfui, cac hqp d6ng hgp tac kinh doanh, hqp tac xa, t6 chuc kinh ts, t6 chuc khac."

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  -Ti diSm 2.1.1.b, ml)c II, Phfrn B: "b) Gia mua

  Gia mua cua phfrn v6n g6p duqc xac djnh dBi v6i tirng truang hgp nhu sau:

• NSu la chuySn nhuQTig v6n g6p thanh lp doanh nghip la tri gia phn v6n ti thm diSm g6p v6n. Tri gia v6n g6p duqc xac djnh tren ca so s6 sach kS toan, hoa, dan, chu'ng tu' ...."

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-Ti diSm 2.6.5, ml)c II, Phfrn D:

"2.6.5. Ca quan quan ly nha nu6c c6 thAm quySn hoc doanh nghip c6 v6n

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chuySn nhuc;mg chi lam thu tvc chuySn quySn sa hiiu v6n cho t6 chuc, ca nhan nh chuysn nhuc;mg v6n khi co chtrng mn9p thus thu nhp ca nhan d6i vm hot

d()ng chuySn nhuc;mg v6n."

Can cu cac hu&ng d§Il neu tren, trubng hqp Ong Vo Vinh Ca khi chuySn nhuc;mg toan b() phk v6n g6p 18.450.000.000 d6ng cho Ba Phan Thi Kim Thoa vm gia chuySn nhuc;mg la 20.000.000.000 d6ng thi phai khai va n()p thus TNCN

d6i v6i thu nhp tir dfi.u tu v6n va thu nhp tir chuySn nhuc;mg v6n. C1,1 ThS nhu sau:

• D6i v6i thu nhp tir dfiu tu v6n: Thu nhp tinh thuS thu nhp tir dAu tu v6n d6i v6i phk tang them cua gia tri v6n g6p la toan b() gia tti lgi rue ghi tang v6n tro;ng khoang thm gian tir khi g6p v6n dSn khi thi;rc hin chuySn nhuc;mg v6n.

• D6i v6i thu nhp tir chuySn nhuc;mg v6n: Thu nhp tinh thuS TNCN tir chuySn nhuc;mg v6n dugc xac dinh bfug gia chuySn nhuc;mg trir gia mua cua phk v6n g6p va cac chi phi lien quan. Gia mua cua phk v6n g6p trong trubng hqp nay la gia tri v6n gop dugc xac dinh tren- s6 sach ks toan, bao g6m v6n gop ban dAu,

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v6n g6p tiSp theo va gia tri lgi rue ghi tang v6n (la thu nhp dS tinh thus TNCN tir dAu tu v6n neu tren).

2. VS vic xfr pht vi ph;pn phap lut vs thus

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DS nghi C\lc Thus tinh Binh Binh can cu vao hB sa, thm diSm chuySn nhuc;mg v6n g6p cua Ong Vo Vinh Ca va cac quy dinh ti Lut Quan ly thus, cac van ban hu&ng dfui thi hanh dS ban hanh quySt dinh xu pht cho phu hgp.

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T6ng C\lC ThuS thong bao dS C\lc Tum tinh Binh Dinh biSt./.

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Noi nh9-n:

- Nhu tren;

• Vl,l PC (BTC);

• Cl)c TCDN(BTC);

• Vl,l CDKT&KT (BTC);

- V\1 Phlip ch (TCT);

- Luu: VT, TNCN(2b). /