NGHIÊN CỨU CHI PHÍ TUÂN THỦ THUẾ THU NHẬP CÁ NHÂN.PDF

i ii iii i ii iii vii viii ix x 1.1 .1 .1 1.2 1.3 16 21 2.1 21 2.2 25 2.3 35 35 35 36 T 38 iv 39 40 41 45 .45 46 48 50 50 52 3.1 3.1.1 M .52 52 52 52 52 .52 52 57 NH 61 .61 63 .65 v 67 .67 4.4.2 N 68 69 69 .70 70 74 .78 79 82 84 5.1 5.1.1 84 84 85 n .86 TNCN 87 5.1.5 89 5.1.6 quan 90 91 91 vi 92 92 94 95 98 .99 99 n chi tr c n t ch c b c ch u hi u 99 100 101 vii 19 30 32 35 37 6/2012 40 :S 42 43 44 56 59 61 62 62 4.4 62 63 66 67 67 68 77 viii 12 26 35 42 43 52 109 10 15 20 25 30 35 Thu nh a) Thu nh p t n b) Thu nh p t b n quy c) Thu nh p t ng quy i ng 10 d) Thu nh p t th a k p t chuy Thu su t (%) ng 10 ng v nh t i kho u 20 13 c a Lu Thu nh p t chuy u 13 c a Lu e) Thu nh p t chuy n u 14 c a Lu Thu nh p t chuy u 14 c a Lu ng ch ng b ng b nh t i kho n ng s ng s 0,1 nh t i kho n 25 nh t i kho n 2 110 STT NET/0,95 (NET-0,25)/0,9 (NET-0,75)/0,85 (NET-1,65)/0,8 (NET-3,25)/0,75 (NET-5,85)/0,7 (NET-9,85)/0,65 111 09/KK-TNCN ng t 28/2011/TT-BTC ng 28/02/2011 ) - - [01] [02] [04] [03] : [05] [06] [07] [08] [09] [10] Fax: [11] Email: [12] [13] : [14] [15] [16] [17] [18] [19] Fax: [20] Email: [21] Stt [22] a b [23] [24] [25] 112 [26] a b [27] Cho [28] c [29] d [30] [31] [32] [33] a [34] b [35] c [36] [37] [38] [39] a [40] b [41] / N 113 09A/PL-TNCN - -TNCN [01] [02] [03] : [04] Stt [05] a [06] [07] b [08] [09] a [10] b [11] [12] [13] N 114 s : 09C/PL-TNCN 28/2011/TT-BTC ng 28/02/2011 [01] NNT: [02] [03] [04] [05] [06] [07] Nam CMND/ STT sinh n [08] [09] [10] [11] [12] [13] [14] [15] [16] [17] N 115 20/TXN-TNCN 28/2011/TT-BTC ng 28/02/2011 ; ) 116 : TH g 23 75 51 16 170 10 36 43 93 33 111 94 20 263 12.5% 42.2% 35.7% 7.6% 1.9% 100% 85 53 32 0 170 21 66 0 93 91 73 98 0 263 34.7% 27.9% 37.4% 0 100% 46 113 170 65 15 93 54 71 128 263 20.5% 27% 48.7% 3% 8% 100% Nam Nam Nam % so 117 48 66 56 0 170 42 15 34 1 93 90 81 90 1 263 34.2% 30.8% 34.2% 0.4% 0.4% 100% 118 40 170 0 84 93 202 49 263 1.1% 1.5% 76.8% 18.6% 1.9% 100% Nam Nam CQT 12 18 82 47 11 170 23 61 93 16 41 143 51 12 263 6.1% 15.6% 54.4% 19.4% 4.6% 100% Nam 118 114 34 14 170 20 55 93 28 169 39 21 263 2.2% 10.6% 64.3% 14.8% 8% 100% 0 160 170 30 48 15 0 93 30 48 175 263 11.4% 18.3% 66.5% 1.5% 2.2% 100% Nam CQT Nam % 119 77 5.0 1.059 2.0 891 06 03 09 12 2.54 g 5.44 40 3.41 5.0 1.382 6.0 1.178 48 5.63 27 55 0 00 12.42 120 40 5.17 5.0 1.299 6.0 1.278 16 4.88 0 00 35 13 13.1 10 1.05 5.0 1.226 6.0 917 48 2.83 28 34 12 1.43 8.07 121 200.000 5.160 50.000 983 200.000 1.756 500.000 5.917 nternet 7.657 - 500.000 100.000 1.190 22.664 - 300.000 6.451 50.000 2.150 0 0 30.000.000 5.204.301 50.000 1.827 0 5.214.731 122 5.751 200.000 6.441 50.000 581 10.000.000 447.058 500.000 5.813 - 300.000 100.000 1.176 466.824 - 500.000 8.813 100.000 2.116 50.000 314 30.000.000 2.806.792 500.000 4.213 100.000 628 2.819.089 123 STT -BTC 100/2008TNCN -BTC 84/2008/TT-BTC TNCN -BTC TNCN -BTC 84/2008/TT6 -BTC -BTC TT 84/2008 -BTC 08/06/2011 TNCN -BCT 28/02/2011 -BTC 10 - 04/08/2011 02/2010/TT-BT 12/2011/TT-BTC -CP 11 04/11/2011 - 12 BTC 11/11/2011 -CP ... t u s thu TNCN ph i n i tri ng ;(3) (4) Ch doanh theo t ng l NNT p t kinh iv NNT 2.2 c hi n 32 K * * * * khai * X X ** X CQT sinh chi thay) thay) CQT CQT X X 0 0 doanh X 0 0 0 0 0 0 sinh chi **... Tiebel (1986) 1984 1982 Sorum (1984) 3.6 X 11 21.7 T 21 22 P 23 - - 24 : 25 26 thu - doanh, t , , , t - t ,t , thu 27 CQT CQT NNT : 28 CQT NNT CQT : +C i; CQT CQT 29 CQT 28/2011/TT-BTC c a... 90 91 91 vi 92 92 94 95 98 .99 99 n chi tr c n t ch c b c ch u hi u 99 100 101 vii 19 30