Á¤Ä¡/°æÁ¦ºÎ µ¿ »êÁõ ±Ç±ÝÀ¶ÀÎÅͺ乫 ¿ª¹ý ·ü±â Ÿ»çȸ¹®È­
·Î±×ÀΠȸ¿ø°¡ÀÔ ¾ÆÀ̵ð/ºñ¹ø ã±â
Àüü±â»çº¸±â
ÆíÁý  2021.04.15 [13:30]
°øÁö»çÇ× Á¤È¸¿øÀÚ·á½Ç °ø°³ÀÚ·á½Ç º£Æ®³² ÁøÃâ ±â¾÷ ¼Ò½Ä »ç°Ç»ç°í ¿©ÇàÁ¤º¸ °ñÇÁÄ®·³ ȸ¿ø°Ô½ÃÆÇ ±¸Àα¸Á÷
Á¤Àϰú ÇÔ²² º£Æ®³² ȸ°è ¹× ¼¼¹«»êÃ¥
°øÁö»çÇ×
Á¤È¸¿øÀÚ·á½Ç
°ø°³ÀÚ·á½Ç
º£Æ®³² ÁøÃâ ±â¾÷ ¼Ò½Ä
»ç°Ç»ç°í
¿©ÇàÁ¤º¸
°ñÇÁÄ®·³
ȸ¿ø°Ô½ÃÆÇ
±¸Àα¸Á÷
ȸ¿ø¾à°ü
°³Àκ¸È£Á¤Ã¥
ȸ»ç¼Ò°³
±¤°í/Á¦ÈÞ ¾È³»
±â»çÁ¦º¸
HOME > Á¤Àϰú ÇÔ²² º£Æ®³² ȸ°è ¹× ¼¼¹«»êÃ¥ >
2011³â º¯°æ Àû¿ëµÇ´Â ¼¼¹ý±ÔÁ¤(2)
 
º£Æ®³²Åõµ¥ÀÌ
Áö³­¹øÈ£¿¡ À̾ À̹øÈ£ ¿¡¼­´Â 2011³âºÎÅÍ º¯°æµÇ¾î Àû¿ëµÇ´Â ¼¼¹«°ü¸®¹ý, ¼Òµæ¼¼¹ý, ºÎ°¡°¡Ä¡¼¼¹ý µî¿¡ ´ëÇÏ¿© »ìÆìº¸µµ·Ï ÇϰڽÀ´Ï´Ù. Áö³­¹ø ¹ýÀμ¼¹ý ½ÃÇà·ÉÀÇ º¯°æ»çÇ׿¡ ´ëÇÏ¿© Áú¹®ÀÌ ÀÖÀ¸½Ã¸é ÀúÈñ ¹ýÀÎÀüÈ­³ª ¸ÞÀÏ·Î ¿¬¶ô ÁÖ½Ã¸é º¸´Ù »ó¼¼ÇÑ ¼³¸íÀ» µå¸®µµ·Ï ÇϰڽÀ´Ï´Ù.

¿ì¼± ¼Òµæ¼¼¹ýÀÇ º¯°æ»çÇ׺ÎÅÍ »ìÆìº¸¸é ±âÁ¸ ¼Òµæ¼¼¹ýÀÇ ÃѰýÀû ½ÃÇà·ÉÀº 2008³â ¿¡ Á¦Á¤µÈ Circular 84/2008/TT-BTC¿Í ÀÌÀÇ ÀϺΠ°³Á¤±ÔÁ¤ÀÎ Circular 62/2009/TT-BTC°¡ ÀÖ¾ú½À´Ï´Ù. 2011³â 8¿ù 4ÀÏ¿¡´Â ÀÌ ±ÔÁ¤ÀÇ ÀϺθ¦ °³Á¤ ¹× º¸¿ÏÇÏ¿© Circular 113/2011/TT-BTC°¡ ¹ßÇ¥µÇ¾ú½À´Ï´Ù. ÀÌ ½ÃÇà·ÉÀÇ ³»¿ëÁß ¾Ë¾ÆµÑ Çʿ䰡 ÀÖ´Â ºÎºÐ¿¡ ´ëÇÏ¿© »ìÆìº¸µµ·Ï ÇϰڽÀ´Ï´Ù. 

1. È¸»ç¿¡¼­ °³Àο¡°Ô Commission ¶Ç´Â »ó±Ý, ºñÁ¤±âÀû ¼ö´ç µîÀ» Áö±ÞÇÒ °æ¿ì 500,000VND ÀÌ»ó¿¡ ´ëÇÏ¿© 10% ¿øÃµÂ¡¼ö Çϵµ·Ï µÇ¾î ÀÖ´ø ±ÔÁ¤ÀÇ ±Ý¾×ÀÌ 1,000,000VND ÀÌ»óÀ¸·Î »óÇâ Á¶Á¤µÇ°í ¿øÃµÂ¡¼öÀ²Àº ¼ö·ÉÀÚ°¡ °³ÀÎTax code¸¦ °¡Áö°í ÀÖÀ» °æ¿ì 10%, ±×·¸Áö ¾ÊÀ» °æ¿ì 20%·Î º¯°æµÇ¾ú½À´Ï´Ù.

 
 Circular 62/2009/TT-BTC  Circular 113/2011/TT-BTC
10%
Applicable to payment of VND 500,000 and more
10% applicable to taxpayer having tax code, 20% applicable to taxpayer not having tax code, and to payment of VND 1,000,000 and more


2. ÅäÁö, °Ç¹° µî ºÎµ¿»ê ¾çµµ¼Òµæ °è»ê½Ã ÇÊ¿ä°æºñÀÇ ¹üÀ§¸¦ ¸íÈ®È÷ Çϰí, ¸Å¸Å±Ý¾×(¾çµµ±Ý¾×)ÀÇ 2% ¶Ç´Â ¾çµµÂ÷ÀÍ(¾çµµ±Ý¾× – ±¸ÀÔ±Ý¾× – ÇÊ¿ä°æºñ)ÀÇ 25%¸¦ Àû¿ëÇÏ´Â ¼¼À²ÀÇ Àû¿ë¹üÀ§¸¦ ¸íÈ®È÷ Çß½À´Ï´Ù.
 
 Circular 113/2011/TT-BTC
The tax rate taxed incomes applies to individuals earning incomes from transfers of real estate, houses, apartment which are supplied certificates of land use rights, and house and apartment ownership will be implemented as follows:

a. The transfer price is the real price stated in the transfer contract. In case the transfer price isn¡¯t stated in the transfer contract or is lower than the price for land price or the price for registration fee calculation prescribed by the provincial-level/municipal People¡¯s Committee (provincial-level People¡¯s Committee in general) at the time the transfer contract, the transfer price will be applied in accordance with land price, registration fee calculation prescribed by the provincial-level People¡¯s Committee.

b. The taxpayer has lawful invoices and vouchers proving the truthfulness for the cost price include buying price and related expenses (expenses related to the grant of land use rights or house ownership certificates; expenses for land improvement and house renovation; construction expenses and other related expenses).

c. The tax rate is 25% on the transfer revenue (Transfer price – Cost price). In case cost price (buying price and related expenses) does not have sufficient proving invoices and vouchers, the tax rate of 2% of the transfer price will apply; in case it is found that the transfer price is not stated in the contract and or declared lower than the land price and registration fee calculation set by the provincial-level People¡¯s Committee, tax shall be calculated at the tax rate of the land price and registration fee calculation set by the provincial-level People¡¯s Committee.


À§ ³»¿ëÀ» ¿ä¾àÇÏ¸é ´ÙÀ½°ú °°½À´Ï´Ù.

¾çµµ°¡¾×ÀÌ °è¾à¼­¿¡ ¸í½ÃµÇÁö ¾Ê°Å³ª, ¼º±ÞÀιÎÀ§¿øÈ¸¿¡¼­ Á¤ÇÑ °¡¾×º¸´Ù ³·Àº °æ¿ì ¼º±ÞÀιÎÀ§¿øÈ¸°¡ Á¤ÇÑ °¡¾×À» ¾çµµ°¡¾×À¸·Î ÇÑ´Ù. ±×¸®°í °è¾à¼­, Invoice, ¿µ¼öÁõ µîÀÇ ÁõºùÀÌ ÃæºÐÈ÷ °®ÃçÁø °æ¿ì ¸ÅÀÔ°¡¾×°ú ¼ÒÀ¯±Ç ÀÌÀüºñ¿ë, °Ç¼³ ¶Ç´Â °³·® ºñ¿ë µîÀ» ÇÊ¿ä°æºñ·Î ÀÎÁ¤ÇÑ´Ù. ¾çµµ°è¾à¼­¿Í ¸ÅÀÔ°¡¾× ¹× ÇÊ¿ä°æºñ¿¡ ´ëÇÑ ÃæºÐÇÑ ÁõºùÀ» °®Ãá °æ¿ì ¾çµµÂ÷ÀÍÀÇ 25%¸¦ °ú¼¼Çϰí, ¸ÅÀÔ°¡¾×°ú ÇÊ¿ä°æºñ°¡ ºÒ¸íÈ®ÇÑ °æ¿ì ¾çµµ°¡¾×ÀÇ 2%¸¦ ¼¼¾×À¸·Î ÇÑ´Ù. 

´ÙÀ½Àº ºÎ°¡°¡Ä¡¼¼¹ýÀÇ °³Á¤ ¿¹Á¤ÀÎ ºÎºÐÀÔ´Ï´Ù. 

1. ÃµÀçÁöº¯À¸·Î ÀÎÇÏ¿© ÆÄ¼Õ, ¸ê½ÇµÈ ÀçÈ­¿¡ ´ëÇÑ ¸ÅÀÔ¼¼¾×Àº °øÁ¦°¡ °¡´ÉÇϵµ·Ï °³Á¤¿¹Á¤ÀÔ´Ï´Ù.

2. ¼öÃâ±â¾÷ÀÇ °æ¿ì ¼öÃâ´ë±ÝÀ» ÀºÇàÀ» ÅëÇÏ¿© ÀüºÎȸ¼ö ÇÏÁö ¾ÊÀº °æ¿ì¿¡´Â ¸ÅÀԺΰ¡¼¼ÀÇ È¯±ÞÀÌ ÀüºÎ ÀÌ·ç¾îÁöÁö ¾Ê°í ÀϺθ¸ ÀÌ·ç¾îÁ³À¸³ª ¾Æ·¡ÀÇ °æ¿ì¿¡´Â 100% ȯ±ÞÀÌ µÇ´Â °ÍÀ¸·Î °³Á¤¿¹Á¤ÀÔ´Ï´Ù.

► ¼öÀÔÀÚÀÇ ÆÄ»êÀ¸·Î ÀÎÇÏ¿© °áÀçµÇÁö ¸øÇÏ´Â °æ¿ì
► ¼öÃâÀçÈ­Áß ÀÚ¿¬ÀçÇØ µîÀ¸·Î ÀÎÇÏ¿© ÆÄ¼Õ ¶Ç´Â ¸ê½ÇµÈ °æ¿ì
► ¼öÃâÀçÈ­Áß Ç°ÁúºÒ·®À¸·Î ¼öÀÔ±¹¿¡¼­ Åë°üµÇÁö ¸øÇÏ°í °­Á¦Ã³¸®µÈ °æ¿ì

´ÙÀ½Àº °¢ ¼¼¹ýÀÇ ½Å°í, ³³ºÎ µîÀÇ ÀýÂ÷¸¦ ±ÔÁ¤ÇÑ ¼¼¹«°ü¸®¹ýÀÇ º¯°æ³»¿ë¿¡ ´ëÇÏ¿© ÁÖ¿äÇÑ ºÎºÐÀ» »ìÆìº¸°Ú½À´Ï´Ù. 

1. ÆÇ¸Å³ª ±¸¸Å´ë¸®Á¡ÀÇ °æ¿ì ´ë¸®Á¡¼ö¼ö·áÀÎ Commission ¸¸À» ¸ÅÃâºÎ°¡¼¼ ´ë»óÀ¸·Î ÇÏ°í °ü·ÃµÈ ¸ÅÀÔ ¹× ¸ÅÃâÀº ÀÚ±â°èÁ¤ÀÌ ¾Æ´Ï¹Ç·Î ½Å°íÇÏÁö ¾Ê½À´Ï´Ù. ÀÌ·¯ÇÑ ´ë¸®Á¡ ¿µ¾÷¿¡ ±¹Á¦¿î¼Û ´ë¸®Á¡ µî 4°¡Áö ¾÷Á¾À» Ãß°¡µÇ¾ú½À´Ï´Ù.

 
   Circular 60/2007/TT-BTC Circular 28/2011/TT-BTC 
VAT
Declaration for sales agents
- Two output VATs: Commodities & commission.
- 8 cases where sales agents don¡¯t have to declare VAT
- One output VAT: Commission
- 12 cases where sales agent don¡¯t have to declare VAT(Added: Agent for international transportation, telecommunication and service of airline and marine which are applicable 0% of VAT)


2. ¹ýÀÎÀÇ ºÎµ¿»ê óºÐ¿¡ µû¸¥ ¹ýÀμ¼ ½Å°íÀǹ«´Â ¾çµµ¹ýÀÎÀÇ º»»ç¼ÒÀçÁö¿Í ºÎµ¿»êÀÇ ¼ÒÀçÁö°¡ µ¿ÀÏÇÑÁö ¿©ºÎ¿Í »ó°ü¾øÀÌ ¾çµµµÇ´Â ºÎµ¿»êÀÇ ¼ÒÀçÁö¿¡¼­ ½Å°íÇϵµ·Ï µÇ¾î ÀÖ¾úÀ¸³ª, ºÎµ¿»ê ¼ÒÀçÁö¿Í º»»ç¼ÒÀçÁö°¡ µ¿ÀÏÇÏ¸é º»»çÀÇ ¼¼¹«¸¦ °ü¸®ÇÏ´Â Tax office¿¡ ½Å°íÇϰí, º»»ç¼ÒÀçÁö¿Í ´Ù¸¥ ¼º¿¡ ºÎµ¿»êÀÌ Á¸ÀçÇÑ´Ù¸é ºÎµ¿»ê ¼ÒÀçÁöÀÇ Tax office¿¡ ½Å°íÇϵµ·Ï º¯°æÇÏ¿´½À´Ï´Ù.  
 
  Circular 60/2007/TT-BTC Circular 28/2011/TT-BTC
 
Declaration of CIT from real estate - Submit declaration from to the tax office where the real estate transferred, regardless whether the real estate is in the same province with the taxpayer¡¯s HQ or not - If the real estate is in the same province with the taxpayer¡¯s HQ : Submit at the tax office in charge of taxpayer¡¯s administration
- If in other province: Submit at the tax office  where the real estate transferred

 
3. º£Æ®³²¿¡¼­µµ Çѱ¹ ÅõÀÚ¹ýÀÎÀÌ °¡²û¾¿ ȸ»çÀÇ ÁöºÐÀ» ¾ç∙ ¼öµµ ÇÏ´Â °æ¿ì°¡ ÀÖ½À´Ï´Ù. ÀÌ °æ¿ì ÇöÀç±îÁö´Â ¾ç¼öÀÚ°¡ ¾çµµÀÚÀÇ ¹ýÀμ¼¸¦ ¿øÃµÂ¡¼öÇÏ°í ½Å°íÇÒ Àǹ«°¡ ÀÖ¾úÀ¸³ª, º¯°æµÈ ±ÔÁ¤¿¡ ÀÇÇÏ¸é ¾ç¼öÀÚ°¡ º£Æ®³²ÀÇ ¹ýÀμ¼³³¼¼Àǹ«ÀÚÀÎ °æ¿ì¿¡¸¸ À§¿Í°°ÀÌ Àǹ«¸¦ ÀÌÇàÇÏ°í ±×·¸Áö ¾ÊÀº °æ¿ì¿¡´Â ÁöºÐÀÌ ¾ç¼öµµ µÇ´Â ¹ýÀÎÀÌ À§ÀÇ Àǹ«¸¦ ÀÌÇàÇϵµ·Ï ÇÏ¿´½À´Ï´Ù.
 
   Circular 60/2007/TT-BTC  Circular 28/2011/TT-BTC
Declaration of CIT from capital transfer in case the transferor is a foreign company - Withheld and declared by transferee - Withheld and declared by transferee if transferee is a Vietnamese taxpayer.
- Withheld and declared by enterprise in which the capital is transferred


4. Çѱ¹ ÅõÀÚ¹ýÀεéÀÌ ¸¹ÀÌ ±Ã±ÝÇØ ÇϽô VATȯ±Þ°ú °ü·ÃµÈ ÀϺΠ¼­·ù¿¡ ´ëÇÑ º¯°æµµ Àִµ¥ ¾Æ·¡¿Í °°½À´Ï´Ù.  
 
  Circular 60/2007/TT-BTC Circular 28/2011/TT-BTC
Procedures applicable to VAT refund in case of export - Application letter of  VAT refund
- List of export declaration forms

- Liquidation minute of contract or minute of debts
- List of input and output VAT
- Application letter of  VAT refund
- List of export declaration forms

- Liquidation minute of contract or minute of debts
- List of input and output VAT
- Certification on the number of exported goods etc. of export entrustee(in case of entrusted export)

¼¼¹«°ü¸®¹ýÀÇ º¯°æ³»¿ëÀº ´õ ¸¹Àº ºÎºÐÀÌ ÀÖÀ¸³ª Áö¸é°ü°è»ó ´Ù ¼Ò°³Çϱâ´Â Èûµé °Í °°½À´Ï´Ù. ÀÌ Á¤µµÀÇ ÁÖ¿ä³»¿ë ¼Ò°³·Î À̹øÈ£´Â ¸¶¹«¸®ÇÏ°í ´ÙÀ½È£¿¡¼­ ºËµµ·Ï ÇϰڽÀ´Ï´Ù.  

[Á¤ÀÏȸ°è¹ýÀÎ/ÀÌ»ç °­ÇüÁß]

±â»çÀÔ·Â: 2011/11/29 [10:55]  ÃÖÁ¾ÆíÁý: ¨Ï vietnam2day
 
´Ð³×ÀÓ ÆÐ½º¿öµå µµ¹è¹æÁö ¼ýÀÚ ÀÔ·Â
³»¿ë
±â»ç ³»¿ë°ú °ü·ÃÀÌ ¾ø´Â ±Û, ¿å¼³À» »ç¿ëÇÏ´Â µî ŸÀÎÀÇ ¸í¿¹¸¦ ÈѼÕÇÏ´Â ±ÛÀº °ü¸®ÀÚ¿¡ ÀÇÇØ ¿¹°í ¾øÀÌ ÀÓÀÇ »èÁ¦µÉ ¼ö ÀÖÀ¸¹Ç·Î ÁÖÀÇÇϽñ⠹ٶø´Ï´Ù.
 
°ü·Ã±â»ç¸ñ·Ï
[¼¼¹ý±ÔÁ¤] 2011³â º¯°æ Àû¿ëµÇ´Â ¼¼¹ý±ÔÁ¤(2) º£Æ®³²Åõµ¥ÀÌ 2011/11/29/
1/26
ÃÖ±Ù Àαâ±â»ç
  ȸ¿ø¾à°ü ¤Ó °³Àκ¸È£Á¤Ã¥ ¤Ó ȸ»ç¼Ò°³ ¤Ó ±¤°í/Á¦ÈÞ ¾È³» ¤Ó ±â»çÁ¦º¸ ¤Ó º¸µµÀÚ·á ¤Ó ±â»ç°Ë»ö

Copyright ¨Ï 2007 ~ 2009 º£Æ®³² Åõµ¥ÀÌ . All rights reserved.
Contact us :  vietnam2day@vietnam2day.com  for more information.