ࡱ> q` bjbjqPqP ;&::f3HHHHHHH\HXHXHX8X\X\;n4YY.YYY\\\mmmmmmmoohq<m9H\6\^\\\mHHYY<m$kkk\HYHYmk\mkkHHkYY AHX\ kkm<;nkrjiZrkrHkp\\k\\\\\mmjX\\\;n\\\\\\` '1D'\\` 1\\\HHHHHH LUT THU THU NHP C NHN CA QUC HI KHA XII, K HP TH 2, S 04/2007/QH12 NGY 21 THNG 11 NM 2007 Cn c Hin php nc Cng ho x hi ch ngh)a Vit Nam nm 1992  c sa i, b sung mt s iu theo Ngh quyt s 51/2001/QH10; Quc hi ban hnh Lut thu thu nhp c nhn. Chng I NHNG QUY NH CHUNG iu 1. Phm vi iu chnh Lut ny quy nh v i tng np thu, thu nhp chu thu, thu nhp c min thu, gim thu v cn c tnh thu thu nhp c nhn. iu 2. i tng np thu 1. i tng np thu thu nhp c nhn l c nhn c tr c thu nhp chu thu quy nh ti iu 3 ca Lut ny pht sinh trong v ngoi lnh th Vit Nam v c nhn khng c tr c thu nhp chu thu quy nh ti iu 3 ca Lut ny pht sinh trong lnh th Vit Nam. 2. C nhn c tr l ngi p ng mt trong cc iu kin sau y: a) C mt ti Vit Nam t 183 ngy tr ln tnh trong mt nm dng lch hoc tnh theo 12 thng lin tc k t ngy u tin c mt ti Vit Nam; b) C ni  thng xuyn ti Vit Nam, bao gm c ni  ng k thng tr hoc c nh thu   ti Vit Nam theo hp ng thu c thi hn. 3. C nhn khng c tr l ngi khng p ng iu kin quy nh ti khon 2 iu ny. iu 3. Thu nhp chu thu Thu nhp chu thu thu nhp c nhn gm cc loi thu nhp sau y, tr thu nhp c min thu quy nh ti iu 4 ca Lut ny: 1. Thu nhp t kinh doanh, bao gm: a) Thu nhp t hot ng sn xut, kinh doanh hng ho, dch v; b) Thu nhp t hot ng hnh ngh c lp ca c nhn c giy php hoc chng ch hnh ngh theo quy nh ca php lut. 2. Thu nhp t tin lng, tin cng, bao gm: a) Tin lng, tin cng v cc khon c tnh cht tin lng, tin cng; b) Cc khon ph cp, tr cp, tr cc khon ph cp, tr cp theo quy nh ca php lut v u i ngi c cng, ph cp quc phng, an ninh, ph cp c hi, nguy him i vi nhng ngnh, ngh hoc cng vic  ni lm vic c yu t c hi, nguy him, ph cp thu ht, ph cp khu vc theo quy nh ca php lut, tr cp kh khn t xut, tr cp tai nn lao ng, bnh ngh nghip, tr cp mt ln khi sinh con hoc nhn nui con nui, tr cp do suy gim kh nng lao ng, tr cp hu tr mt ln, tin tut hng thng, tr cp thi vic, tr cp mt vic lm theo quy nh ca B lut lao ng, cc khon tr cp khc do Bo him x hi chi tr, tr cp gii quyt t nn x hi; c) Tin th lao di cc hnh thc; d) Tin nhn c t tham gia hip hi kinh doanh, hi ng qun tr, ban kim sot, hi ng qun l v cc t chc; ) Cc khon li ch khc m i tng np thu nhn c bng tin hoc khng bng tin; e) Tin thng, tr cc khon tin thng km theo cc danh hiu c Nh nc phong tng, tin thng km theo gii thng quc gia, gii thng quc t, tin thng v ci tin k thut, sng ch, pht minh c c quan nh nc c thm quyn cng nhn, tin thng v vic pht hin, khai bo hnh vi vi phm php lut vi c quan nh nc c thm quyn. 3. Thu nhp t u t vn, bao gm: a) Tin li cho vay; b) Li tc c phn; c) Thu nhp t u t vn di cc hnh thc khc, tr thu nhp t li tri phiu Chnh ph. 4. Thu nhp t chuyn nhng vn, bao gm: a) Thu nhp t chuyn nhng phn vn trong cc t chc kinh t; b) Thu nhp t chuyn nhng chng khon; c) Thu nhp t chuyn nhng vn di cc hnh thc khc. 5. Thu nhp t chuyn nhng bt ng sn, bao gm: a) Thu nhp t chuyn nhng quyn s dng t v ti sn gn lin vi t; b) Thu nhp t chuyn nhng quyn s hu hoc s dng nh ; c) Thu nhp t chuyn nhng quyn thu t, thu mt nc; d) Cc khon thu nhp khc nhn c t chuyn nhng bt ng sn. 6. Thu nhp t trng thng, bao gm: a) Trng thng x s; b) Trng thng trong cc hnh thc khuyn mi; c) Trng thng trong cc hnh thc c cc, casino; d) Trng thng trong cc tr chi, cuc thi c thng v cc hnh thc trng thng khc. 7. Thu nhp t bn quyn, bao gm: a) Thu nhp t chuyn giao, chuyn quyn s dng cc i tng ca quyn s hu tr tu; b) Thu nhp t chuyn giao cng ngh. 8. Thu nhp t nhng quyn thng mi. 9. Thu nhp t nhn tha k l chng khon, phn vn trong cc t chc kinh t, c s kinh doanh, bt ng sn v ti sn khc phi ng k s hu hoc ng k s dng. 10. Thu nhp t nhn qu tng l chng khon, phn vn trong cc t chc kinh t, c s kinh doanh, bt ng sn v ti sn khc phi ng k s hu hoc ng k s dng. Chnh ph quy nh chi tit v hng dn thi hnh iu ny. iu 4. Thu nhp c min thu 1. Thu nhp t chuyn nhng bt ng sn gia v vi chng; cha , m  vi con ; cha nui, m nui vi con nui; cha chng, m chng vi con du; cha v, m v vi con r; ng ni, b ni vi chu ni; ng ngoi, b ngoi vi chu ngoi; anh, ch, em rut vi nhau. 2. Thu nhp t chuyn nhng nh , quyn s dng t  v ti sn gn lin vi t  ca c nhn trong trng hp c nhn ch c mt nh , t  duy nht. 3. Thu nhp t gi tr quyn s dng t ca c nhn c Nh nc giao t. 4. Thu nhp t nhn tha k, qu tng l bt ng sn gia v vi chng; cha , m  vi con ; cha nui, m nui vi con nui; cha chng, m chng vi con du; cha v, m v vi con r; ng ni, b ni vi chu ni; ng ngoi, b ngoi vi chu ngoi; anh, ch, em rut vi nhau. 5. Thu nhp ca h gia nh, c nhn trc tip sn xut nng nghip, lm nghip, lm mui, nui trng, nh bt thu sn cha qua ch bin thnh cc sn phm khc hoc ch qua s ch thng thng. 6. Thu nhp t chuyn i t nng nghip ca h gia nh, c nhn c Nh nc giao  sn xut. 7. Thu nhp t li tin gi ti t chc tn dng, li t hp ng bo him nhn th. 8. Thu nhp t kiu hi. 9. Phn tin lng lm vic ban m, lm thm gi c tr cao hn so vi tin lng lm vic ban ngy, lm trong gi theo quy nh ca php lut. 10. Tin lng hu do Bo him x hi chi tr. 11. Thu nhp t hc bng, bao gm: a) Hc bng nhn c t ngn sch nh nc; b) Hc bng nhn c t t chc trong nc v ngoi nc theo chng trnh h tr khuyn hc ca t chc . 12. Thu nhp t bi thng hp ng bo him nhn th, phi nhn th, tin bi thng tai nn lao ng, khon bi thng nh nc v cc khon bi thng khc theo quy nh ca php lut. 13. Thu nhp nhn c t qu t thin c c quan nh nc c thm quyn cho php thnh lp hoc cng nhn, hot ng v mc ch t thin, nhn o, khng nhm mc ch li nhun. 14. Thu nhp nhn c t ngun vin tr nc ngoi v mc ch t thin, nhn o di hnh thc chnh ph v phi chnh ph c c quan nh nc c thm quyn ph duyt. iu 5. Gim thu i tng np thu gp kh khn do thin tai, ho hon, tai nn, bnh him ngho nh hng n kh nng np thu th c xt gim thu tng ng vi mc  thit hi nhng khng vt qu s thu phi np. iu 6. Quy i thu nhp chu thu ra ng Vit Nam 1.Thu nhp chu thu nhn c bng ngoi t phi c quy i ra ng Vit Nam theo t gi giao dch bnh qun trn th trng ngoi t lin ngn hng do Ngn hng Nh nc Vit Nam cng b ti thi im pht sinh thu nhp. 2.Thu nhp chu thu nhn c khng bng tin phi c quy i ra ng Vit Nam theo gi th trng ca sn phm, dch v  hoc sn phm, dch v cng loi hoc tng ng ti thi im pht sinh thu nhp. iu 7. K tnh thu 1. K tnh thu i vi c nhn c tr c quy nh nh sau: a) K tnh thu theo nm p dng i vi thu nhp t kinh doanh; thu nhp t tin lng, tin cng; b) K tnh thu theo tng ln pht sinh thu nhp p dng i vi thu nhp t u t vn; thu nhp t chuyn nhng vn, tr thu nhp t chuyn nhng chng khon; thu nhp t chuyn nhng bt ng sn; thu nhp t trng thng; thu nhp t bn quyn; thu nhp t nhng quyn thng mi; thu nhp t tha k; thu nhp t qu tng; c) K tnh thu theo tng ln chuyn nhng hoc theo nm i vi thu nhp t chuyn nhng chng khon. Trng hp c nhn p dng k tnh thu theo nm th phi ng k t u nm vi c quan thu. 2. K tnh thu i vi c nhn khng c tr c tnh theo tng ln pht sinh thu nhp p dng i vi tt c thu nhp chu thu. iu 8. Qun l thu v hon thu 1. Vic ng k thu, k khai, khu tr thu, np thu, quyt ton thu, hon thu, x l vi phm php lut v thu v cc bin php qun l thu c thc hin theo quy nh ca php lut v qun l thu. 2. C nhn c hon thu trong cc trng hp sau y: a) S tin thu  np ln hn s thu phi np; b) C nhn  np thu nhng c thu nhp tnh thu cha n mc phi np thu; c) Cc trng hp khc theo quyt nh ca c quan nh nc c thm quyn. iu 9. p dng iu c quc t Trng hp iu c quc t m Cng ha x hi ch ngh)a Vit Nam l thnh vin c quy nh v thu thu nhp c nhn khc vi quy nh ca Lut ny th p dng quy nh ca iu c quc t . Chng II CN C TNH THU I VI C NHN C TR Mc 1 XC NH THU NHP CHU THU V THU NHP TNH THU iu 10. Thu nhp chu thu t kinh doanh 1. Thu nhp chu thu t kinh doanh c xc nh bng doanh thu tr cc khon chi ph hp l lin quan n vic to ra thu nhp chu thu t kinh doanh trong k tnh thu. 2. Doanh thu l ton b tin bn hng, tin gia cng, tin hoa hng, tin cung ng hng ho, dch v pht sinh trong k tnh thu t cc hot ng sn xut, kinh doanh hng ho, dch v. Thi im xc nh doanh thu l thi im chuyn giao quyn s hu hng ho, hon thnh dch v hoc thi im lp ho n bn hng, cung ng dch v. 3. Chi ph hp l lin quan n vic to ra thu nhp chu thu t kinh doanh trong k tnh thu bao gm: a) Tin lng, tin cng, cc khon th lao v cc chi ph khc tr cho ngi lao ng; b) Chi ph nguyn liu, nhin liu, vt liu, nng lng, hng ho s dng vo sn xut, kinh doanh, chi ph dch v mua ngoi; c) Chi ph khu hao, duy tu, bo dng ti sn c nh s dng vo sn xut, kinh doanh; d) Chi tr li tin vay; ) Chi ph qun l; e) Cc khon thu, ph v l ph phi np theo quy nh ca php lut c tnh vo chi ph; g) Cc khon chi ph khc lin quan n vic to ra thu nhp. 4. Vic xc nh doanh thu, chi ph da trn c s nh mc, tiu chun, ch  v chng t, s k ton theo quy nh ca php lut. 5. Trng hp nhiu ngi cng tham gia kinh doanh trong mt ng k kinh doanh th thu nhp chu thu ca mi ngi c xc nh theo mt trong cc nguyn tc sau y: a) Tnh theo t l vn gp ca tng c nhn ghi trong ng k kinh doanh; b) Tnh theo tho thun gia cc c nhn ghi trong ng k kinh doanh; c) Tnh bng s bnh qun thu nhp u ngi trong trng hp ng k kinh doanh khng xc nh t l vn gp hoc khng c tho thun v phn chia thu nhp gia cc c nhn. 6. i vi c nhn kinh doanh cha tun th ng ch  k ton, ho n, chng t m khng xc nh c doanh thu, chi ph v thu nhp chu thu th c quan thu c thm quyn n nh doanh thu, t l thu nhp chu thu  xc nh thu nhp chu thu ph hp vi tng ngnh, ngh sn xut, kinh doanh theo quy nh ca php lut v qun l thu. iu 11. Thu nhp chu thu t tin lng, tin cng 1. Thu nhp chu thu t tin lng, tin cng c xc nh bng tng s thu nhp quy nh ti khon 2 iu 3 ca Lut ny m i tng np thu nhn c trong k tnh thu. 2. Thi im xc nh thu nhp chu thu t tin lng, tin cng l thi im t chc, c nhn tr thu nhp cho i tng np thu hoc thi im i tng np thu nhn c thu nhp. iu 12. Thu nhp chu thu t u t vn 1. Thu nhp chu thu t u t vn l tng s cc khon thu nhp t u t vn quy nh ti khon 3 iu 3 ca Lut ny m i tng np thu nhn c trong k tnh thu. 2. Thi im xc nh thu nhp chu thu t u t vn l thi im t chc, c nhn tr thu nhp cho i tng np thu hoc thi im i tng np thu nhn c thu nhp. iu 13. Thu nhp chu thu t chuyn nhng vn 1. Thu nhp chu thu t chuyn nhng vn c xc nh bng gi bn tr gi mua v cc khon chi ph hp l lin quan n vic to ra thu nhp t chuyn nhng vn. 2. Trng hp khng xc nh c gi mua v chi ph lin quan n vic chuyn nhng chng khon th thu nhp chu thu c xc nh l gi bn chng khon. 3. Thi im xc nh thu nhp chu thu t chuyn nhng vn l thi im giao dch chuyn nhng vn hon thnh theo quy nh ca php lut. Chnh ph quy nh chi tit v hng dn thi hnh iu ny. iu 14. Thu nhp chu thu t chuyn nhng bt ng sn 1. Thu nhp chu thu t chuyn nhng bt ng sn c xc nh bng gi chuyn nhng bt ng sn theo tng ln chuyn nhng tr gi mua bt ng sn v cc chi ph lin quan, c th nh sau: a) Gi chuyn nhng bt ng sn l gi theo hp ng ti thi im chuyn nhng; b) Gi mua bt ng sn l gi theo hp ng ti thi im mua; c) Cc chi ph lin quan c tr cn c vo chng t, ho n theo quy nh ca php lut, bao gm cc loi ph, l ph theo quy nh ca php lut lin quan n quyn s dng t 46 B ~jV?*(hjvhj6B*CJaJmHphsH,hjvhj6@B*CJaJmHphsH'hjvhj59B*CJmHphsH'hjvh59B*CJmHphsH(hjvh5B*CJaJmHphsH.hjvh59B*CJ\aJmHphsH+hjvh5B*CJ\aJmHphsH$hjvhj5B*CJmHphsH(hjvhj5B*CJ aJ mHphsH+hjvh5B*CJ \aJ mHphsH  6 B D V $xx`a$gdjgd d`gdd PP`gdj$d PP1$`a$gdj $xxa$gdj$a$gd$a$gdl B D R fhβlW@-%hjvh^B*CJaJmHphsH,hjvhj>*@ B*CJaJmHphsH)hjvhj@ B*CJaJmHphsH0hjvhjB*CJ]aJmHnHphsHtH3hjvhjB*CJ\]aJmHnHphsHtH%hjvhjB*CJaJmHphsH6hjvhj5B*CJ\]aJmHnHphsHtHhjvhB*mHphsH!hjvhB*CJ^JaJph!hjvhjB*CJ^JaJph6" @ P!!&""#$ xx`a$gdj$xx1$`a$gdj$xx`a$gdjh<>  R(T(+,&.b//<<f>>?L@8BdB,F욅i6hjvhj5B*CJ\]aJmHnHphsHtH)hjvhj@B*CJaJmHphsH)hjvhj@B*CJaJmHphsH(hjvhj5B*CJaJmHphsH(hjvhj>*B*CJaJmHphsH%hjvh^B*CJaJmHphsH%hjvhjB*CJaJmHphsH"##$$%b%%%Z&'V'(T(()L++,&.b//82$xx1$`a$gdj$xx`a$gdj823465h566277h89N;<<f>> xx`gdj$xx`a$gdjR$xx1$EƀlF`a$gdj>@8BdBBC@FGHIJ(KK(LLMNNNNNN^O`O$a$gd d`gd$xx`a$gdj$xx`a$gd^,F>FHHHII(LLMNNNNN^O`OO QĮn]L77(hjvh5B*CJaJmHphsH!hjvhjB*CJ^JaJph!hjvhB*CJ^JaJph)hjvhj@B*CJaJmHphsH+hjvhj56B*CJaJmHphsH(hjvhj5B*CJaJmHphsH+hjvhj6>*B*CJaJmHphsH(hjvhj6B*CJaJmHphsH%hjvhjB*CJaJmHphsH%hjvh~B*CJaJmHphsH`OOQRST6U6VVWDWW|XYZn[[Z]`|`aTccebf$xx`a$gdj$xx1$`a$gd$xx`a$gd QQRSVV`|`TccbffhPijZkvolƐ>hƘ(Xخخخؙخؗخخخخخf3hjvhjB*CJ\]aJmHnHphsHtH-hjvhjB*CJaJmHnHphsHtHU)hjvhj@B*CJaJmHphsH(hjvhj5B*CJaJmHphsH)hjvhj@B*CJaJmHphsH%hjvhjB*CJaJmHphsH(hjvhj7B*CJaJmHphsHbffhPinjjZklmnDlƐ>hƘ$PP`a$gdj$PP1$`a$gdj$xx1$`a$gdj$xx`a$gdj; chi ph ci to t, ci to nh, chi ph san lp mt bng; chi ph u t xy dng nh , kt cu h tng v cng trnh kin trc trn t; cc chi ph khc lin quan n vic chuyn nhng bt ng sn. 2. Trng hp khng xc nh c gi mua v chi ph lin quan n vic chuyn nhng bt ng sn th thu nhp chu thu c xc nh l gi chuyn nhng bt ng sn. 3. Chnh ph quy nh nguyn tc, phng php xc nh gi chuyn nhng bt ng sn trong trng hp khng xc nh c gi chuyn nhng hoc gi chuyn nhng quyn s dng t ghi trn hp ng thp hn gi t do U ban nhn dn cp tnh quy nh c hiu lc ti thi im chuyn nhng. 4. Thi im xc nh thu nhp chu thu t chuyn nhng bt ng sn l thi im hp ng chuyn nhng c hiu lc theo quy nh ca php lut. iu 15. Thu nhp chu thu t trng thng 1. Thu nhp chu thu t trng thng l phn gi tr gii thng vt trn 10 triu ng m i tng np thu nhn c theo tng ln trng thng. 2. Thi im xc nh thu nhp chu thu t trng thng l thi im t chc, c nhn tr thu nhp cho i tng np thu. iu 16. Thu nhp chu thu t bn quyn 1. Thu nhp chu thu t bn quyn l phn thu nhp vt trn 10 triu ng m i tng np thu nhn c khi chuyn giao, chuyn quyn s dng cc i tng ca quyn s hu tr tu, chuyn giao cng ngh theo tng hp ng. 2. Thi im xc nh thu nhp chu thu t bn quyn l thi im t chc, c nhn tr thu nhp cho i tng np thu. iu 17. Thu nhp chu thu t nhng quyn thng mi 1. Thu nhp chu thu t nhng quyn thng mi l phn thu nhp vt trn 10 triu ng m i tng np thu nhn c theo tng hp ng nhng quyn thng mi. 2. Thi im xc nh thu nhp chu thu t nhng quyn thng mi l thi im t chc, c nhn tr thu nhp cho i tng np thu. iu 18. Thu nhp chu thu t tha k, qu tng 1. Thu nhp chu thu t tha k, qu tng l phn gi tr ti sn tha k, qu tng vt trn 10 triu ng m i tng np thu nhn c theo tng ln pht sinh. 2. Thi im xc nh thu nhp chu thu c quy nh nh sau: a) i vi thu nhp t tha k l thi im i tng np thu nhn c tha k; b) i vi thu nhp t qu tng l thi im t chc, c nhn tng cho i tng np thu hoc thi im i tng np thu nhn c thu nhp. iu 19. Gim tr gia cnh 1. Gim tr gia cnh l s tin c tr vo thu nhp chu thu trc khi tnh thu i vi thu nhp t kinh doanh, tin lng, tin cng ca i tng np thu l c nhn c tr. Gim tr gia cnh gm hai phn sau y: a) Mc gim tr i vi i tng np thu l 4 triu ng/thng (48 triu ng/nm); b) Mc gim tr i vi mi ngi ph thuc l 1,6 triu ng/thng. 2. Vic xc nh mc gim tr gia cnh i vi ngi ph thuc thc hin theo nguyn tc mi ngi ph thuc ch c tnh gim tr mt ln vo mt i tng np thu. 3. Ngi ph thuc l ngi m i tng np thu c trch nhim nui dng, bao gm: a) Con cha thnh nin; con b tn tt, khng c kh nng lao ng; b) Cc c nhn khng c thu nhp hoc c thu nhp khng vt qu mc quy nh, bao gm con thnh nin ang hc i hc, cao ng, trung hc chuyn nghip hoc hc ngh; v hoc chng khng c kh nng lao ng; b, m  ht tui lao ng hoc khng c kh nng lao ng; nhng ngi khc khng ni nng ta m ngi np thu phi trc tip nui dng. Chnh ph quy nh mc thu nhp, k khai  xc nh ngi ph thuc c tnh gim tr gia cnh. iu 20. Gim tr i vi cc khon ng gp t thin, nhn o 1. Cc khon ng gp t thin, nhn o c tr vo thu nhp trc khi tnh thu i vi thu nhp t kinh doanh, tin lng, tin cng ca i tng np thu l c nhn c tr, bao gm: a) Khon ng gp vo t chc, c s chm sc, nui dng tr em c hon cnh c bit kh khn, ngi tn tt, ngi gi khng ni nng ta; b) Khon ng gp vo qu t thin, qu nhn o, qu khuyn hc. 2. T chc, c s v cc qu quy nh ti im a v im b khon 1 iu ny phi c c quan nh nc c thm quyn cho php thnh lp hoc cng nhn, hot ng v mc ch t thin, nhn o, khuyn hc, khng nhm mc ch li nhun. iu 21. Thu nhp tnh thu 1. Thu nhp tnh thu i vi thu nhp t kinh doanh, tin lng, tin cng l tng thu nhp chu thu quy nh ti iu 10 v iu 11 ca Lut ny, tr cc khon ng bo him x hi, bo him y t, bo him trch nhim ngh nghip i vi mt s ngnh, ngh phi tham gia bo him bt buc, cc khon gim tr quy nh ti iu 19 v iu 20 ca Lut ny. 2. Thu nhp tnh thu i vi thu nhp t u t vn, chuyn nhng vn, chuyn nhng bt ng sn, trng thng, tin bn quyn, nhng quyn thng mi, nhn tha k, qu tng l thu nhp chu thu quy nh ti cc iu 12, 13, 14, 15, 16, 17 v 18 ca Lut ny. Mc 2 BIU THU iu 22. Biu thu lu tin tng phn 1. Biu thu lu tin tng phn p dng i vi thu nhp tnh thu quy nh ti khon 1 iu 21 ca Lut ny. 2. Biu thu lu tin tng phn c quy nh nh sau: Bc thuPhn thu nhp tnh thu/nm (triu ng) Phn thu nhp tnh thu/thng (triu ng)Thu sut (%)1n 60 n 552Trn 60 n 120Trn 5 n 10103Trn 120 n 216 Trn 10 n 18154Trn 216 n 384 Trn 18 n 32205Trn 384 n 624 Trn 32 n 52256Trn 624 n 960 Trn 52 n 80307Trn 960 Trn 8035iu 23. Biu thu ton phn 1. Biu thu ton phn p dng i vi thu nhp tnh thu quy nh ti khon 2 iu 21 ca Lut ny. 2. Biu thu ton phn c quy nh nh sau: Thu nhp tnh thuThu sut (%)a) Thu nhp t u t vn5b) Thu nhp t bn quyn, nhng quyn thng mi5c) Thu nhp t trng thng 10d) Thu nhp t tha k, qu tng10) Thu nhp t chuyn nhng vn quy nh ti khon 1 iu 13 ca Lut ny Thu nhp t chuyn nhng chng khon quy nh ti khon 2 iu 13 ca Lut ny20 0,1e) Thu nhp t chuyn nhng bt ng sn quy nh ti khon 1 iu 14 ca Lut ny Thu nhp t chuyn nhng bt ng sn quy nh ti khon 2 iu 14 ca Lut ny25 2 iu 24. Trch nhim ca t chc, c nhn tr thu nhp v trch nhim ca i tng np thu l c nhn c tr 1. Trch nhim k khai, khu tr, np thu, quyt ton thu c quy nh nh sau: a) T chc, c nhn tr thu nhp c trch nhim k khai, khu tr, np thu vo ngn sch nh nc v quyt ton thu i vi cc loi thu nhp chu thu tr cho i tng np thu; b) C nhn c thu nhp chu thu c trch nhim k khai, np thu vo ngn sch nh nc v quyt ton thu i vi mi khon thu nhp theo quy nh ca php lut v qun l thu. 2. T chc, c nhn tr thu nhp c trch nhim cung cp thng tin v thu nhp v ngi ph thuc ca i tng np thu thuc n v mnh qun l theo quy nh ca php lut. 3. Chnh ph quy nh mc khu tr thu ph hp vi tng loi thu nhp quy nh ti im a khon 1 iu ny. Chng III CN C TNH THU I VI C NHN KHNG C TR iu 25. Thu i vi thu nhp t kinh doanh 1. Thu i vi thu nhp t kinh doanh ca c nhn khng c tr c xc nh bng doanh thu t hot ng sn xut, kinh doanh quy nh ti khon 2 iu ny nhn vi thu sut quy nh ti khon 3 iu ny. 2. Doanh thu l ton b s tin pht sinh t vic cung ng hng ho, dch v bao gm c chi ph do bn mua hng ho, dch v tr thay cho c nhn khng c tr m khng c hon tr. Trng hp tho thun hp ng khng bao gm thu thu nhp c nhn th doanh thu tnh thu phi quy i l ton b s tin m c nhn khng c tr nhn c di bt k hnh thc no t vic cung cp hng ho, dch v ti Vit Nam khng ph thuc vo a im tin hnh cc hot ng kinh doanh. 3. Thu sut i vi thu nhp t kinh doanh quy nh i vi tng l)nh vc, ngnh ngh sn xut, kinh doanh nh sau: a) 1% i vi hot ng kinh doanh hng ho; b) 5% i vi hot ng kinh doanh dch v; c) 2 % i vi hot ng sn xut, xy dng, vn ti v hot ng kinh doanh khc. iu 26. Thu i vi thu nhp t tin lng, tin cng 1. Thu i vi thu nhp t tin lng, tin cng ca c nhn khng c tr c xc nh bng thu nhp chu thu t tin lng, tin cng quy nh ti khon 2 iu ny nhn vi thu sut 20%. 2. Thu nhp chu thu t tin lng, tin cng l tng s tin lng, tin cng m c nhn khng c tr nhn c do thc hin cng vic ti Vit Nam, khng phn bit ni tr thu nhp. iu 27. Thu i vi thu nhp t u t vn Thu i vi thu nhp t u t vn ca c nhn khng c tr c xc nh bng tng s tin m c nhn khng c tr nhn c t vic u t vn vo t chc, c nhn ti Vit Nam nhn vi thu sut 5%. iu 28. Thu i vi thu nhp t chuyn nhng vn Thu i vi thu nhp t chuyn nhng vn ca c nhn khng c tr c xc nh bng tng s tin m c nhn khng c tr nhn c t vic chuyn nhng phn vn ti t chc, c nhn Vit Nam nhn vi thu sut 0,1%, khng phn bit vic chuyn nhng c thc hin ti Vit Nam hay ti nc ngoi. iu 29. Thu i vi thu nhp t chuyn nhng bt ng sn Thu i vi thu nhp t chuyn nhng bt ng sn ti Vit Nam ca c nhn khng c tr c xc nh bng gi chuyn nhng bt ng sn nhn vi thu sut 2%. iu 30. Thu i vi thu nhp t bn quyn, nhng quyn thng mi 1. Thu i vi thu nhp t bn quyn ca c nhn khng c tr c xc nh bng phn thu nhp vt trn 10 triu ng theo tng hp ng chuyn giao, chuyn quyn s dng cc i tng quyn s hu tr tu, chuyn giao cng ngh ti Vit Nam nhn vi thu sut 5%. 2. Thu i vi thu nhp t nhng quyn thng mi ca c nhn khng c tr c xc nh bng phn thu nhp vt trn 10 triu ng theo tng hp ng nhng quyn thng mi ti Vit Nam nhn vi thu sut 5%. iu 31. Thu i vi thu nhp t trng thng, tha k, qu tng 1. Thu i vi thu nhp t trng thng, tha k, qu tng ca c nhn khng c tr c xc nh bng thu nhp chu thu quy nh ti khon 2 iu ny nhn vi thu sut 10%. 2. Thu nhp chu thu t trng thng ca c nhn khng c tr l phn gi tr gii thng vt trn 10 triu ng theo tng ln trng thng ti Vit Nam; thu nhp t nhn tha k, qu tng l phn gi tr ti sn tha k, qu tng vt trn 10 triu ng theo tng ln pht sinh thu nhp m c nhn khng c tr nhn c ti Vit Nam. iu 32. Thi im xc nh thu nhp chu thu 1. Thi im xc nh thu nhp chu thu i vi thu nhp quy nh ti iu 25 ca Lut ny l thi im c nhn khng c tr nhn c thu nhp hoc thi im xut ho n bn hng ho, cung cp dch v. 2. Thi im xc nh thu nhp chu thu i vi thu nhp quy nh ti cc iu 26, 27, 30 v 31 ca Lut ny l thi im t chc, c nhn  Vit Nam tr thu nhp cho c nhn khng c tr hoc thi im c nhn khng c tr nhn c thu nhp t t chc, c nhn  nc ngoi. 3. Thi im xc nh thu nhp chu thu i vi thu nhp quy nh ti iu 28 v iu 29 ca Lut ny l thi im hp ng chuyn nhng c hiu lc. iu 33. Trch nhim ca t chc, c nhn tr thu nhp v trch nhim ca i tng np thu l c nhn khng c tr 1. T chc, c nhn tr thu nhp c trch nhim khu tr v np thu vo ngn sch nh nc theo tng ln pht sinh i vi cc khon thu nhp chu thu tr cho i tng np thu. 2. i tng np thu l c nhn khng c tr c trch nhim k khai, np thu theo tng ln pht sinh thu nhp i vi thu nhp chu thu theo quy nh ca php lut v qun l thu. Chng IV IU KHON THI HNH iu 34. Hiu lc thi hnh 1. Lut ny c hiu lc thi hnh t ngy 01 thng 01 nm 2009. 2. Bi b cc vn bn, quy nh sau y: a) Php lnh thu thu nhp i vi ngi c thu nhp cao s 35/2001/PL-UBTVQH10  c sa i, b sung mt s iu theo Php lnh s 14/2004/PL-UBTVQH11; b) Lut thu chuyn quyn s dng t ban hnh ngy 22 thng 6 nm 1994  c sa i, b sung mt s iu theo Lut s 17/1999/QH10; c) Quy nh v thu thu nhp doanh nghip i vi c nhn sn xut, kinh doanh khng bao gm doanh nghip t nhn theo quy nh ca Lut thu thu nhp doanh nghip s 09/2003/QH11; d) Cc quy nh khc v thu i vi thu nhp ca c nhn tri vi quy nh ca Lut ny. 3. Nhng khon thu nhp ca c nhn c u i v thu quy nh ti cc vn bn quy phm php lut trc ngy Lut ny c hiu lc thi hnh th tip tc c hng u i. iu 35. Hng dn thi hnh Chnh ph quy nh chi tit v hng dn thi hnh Lut ny. Lut ny  c Quc hi nc Cng ha x hi ch ngh)a Vit Nam kha XII, k hp th 2 thng qua ngy 21 thng 11 nm 2007. 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