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Giáo viên liên kết giảng dạy cho các trường Cao đẳng, Đại học ngoài tỉnh. Khi trả tiền giảng dạy các đơn vị trên khấu trừ lại 10% thuế TNCN, nhưng bản thân người giáo viên đó chưa đủ mức phải đóng thuế. Vậy khi được hoàn thuế thì người giáo viên đó cần những thủ tục gì để được hoàn thuế, việc hoàn thuế có khó khăn không đối với các trường ngoài tỉnh?

 

Đơn vị chi trả thu nhập có trách nhiệm tạm khấu trừ 10% khi trả tiền giảng dạy mỗi lần từ 500.000 đồng trở lên cho các giáo viên thỉnh giảng (không thuộc biên chế của trường). Trường hợp, giáo viên tự tính thu nhập hàng tháng không vượt quá 4 triệu đồng, thu nhập hàng năm không vượt quá 48 triệu đồng thì làm bản cam kết theo mẫu số 23/CK-TNCN ban hành kèm theo Thông tư 62/2009/TT-BTC ngày 27/3/2009 của Bộ Tài chính gửi đơn vị chi trả, thì đơn vị chi trả không phải tạm khấu trừ 10%. Cuối năm khi quyết toán thuế, đơn vị chi trả lập danh sách các cá nhân có làm cam kết gửi cơ quan thuế trực tiếp quản lý đơn vị chi trả theo quy định.

- Trường hợp đề nghị hoàn thuế, cá nhân lập tờ khai quyết toán thuế TNCN theo quy định tại Thông tư số 20/2010/TT-BTC ngày 05/02/2010 của Bộ Tài chính; chứng từ khấu trừ thuế gửi cơ quan thuế quản lý đơn vị chi trả thu nhập, hoặc cơ quan thuế nơi cá nhân đăng ký giảm trừ gia cảnh. Cơ quan thuế sẽ giải quyết hoàn thuế theo đúng quy định.

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