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Tình thuế như thuế nào khi không có hóa đơn
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Tình thuế như thuế nào khi không có hóa đơn

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 Sá»­ dụng nhà riêng làm cá»­a hàng tạp hóa bán hàng cho người dân trong khu vá»±c, bà B bán nhiều mặt hàng từ đường sữa, bánh kẹo, bá»™t giặt đến nón lá, chổi tre, rau, dÆ°a, hoa quả... Do có má»™t số mặt hàng tiêu dùng lặt vặt mà bà B mua trá»±c tiếp từ người nông dân và bán trá»±c tiếp cho người tiêu dùng nên bà không lập sổ sách, cÅ©ng không có hóa Ä‘Æ¡n chứng từ gì. Đề nghị cho biết trong trường hợp này, thu nhập chịu thuế của bà B được tính nhÆ° thế nào?

Trả lời:

Đối với những cá nhân kinh doanh chưa thực hiện đúng pháp luật về kế toán, hóa đơn, chứng từ thì áp dụng Điều 10 Nghị định số 65/2013/NĐ-CP để tính thu nhập chịu thuế.

Điều 10 xác định hai trường hợp:

- Một là: Cá nhân kinh doanh chưa thực hiện đúng quy định của pháp luật về kế toán, hóa đơn, chứng từ, không xác định được doanh thu, chi phí và thu nhập chịu thuế thì cơ quan thuế có thẩm quyền ấn định doanh thu, tỷ lệ thu nhập chịu thuế để xác định thu nhập chịu thuế phù hợp với từng ngành, nghề sản xuất, kinh doanh.

- Hai là: Cá nhân kinh doanh chỉ hạch toán được doanh thu, không hạch toán được chi phí thì doanh thu tính thu nhập chịu thuế được xác định theo quy định tại Điều 8 Nghị định này. Thu nhập chịu thuế được xác định theo mức ấn định của cơ quan thuế.

Như vậy, những trường hợp kinh doanh như bà B mà không có hóa đơn, chứng từ để hạch toán kinh doanh thì cơ quan thuế có quyền ấn định doanh thu hoặc thu nhập chịu thuế.

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