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Khấu trừ thuế thu nhập cá nhân như thế nào
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Pháp luật quy định như thế nào về khấu trừ thuế thu nhập cá nhân?

 

 

Trả lời:

Theo quy định tại Điều 28 Nghị định số 65/2013/NĐ-CP thì khấu trừ thuế thu nhập cá nhân là việc tổ chức, cá nhân trả thu nhập thực hiện tính trừ số thuế phải nộp vào thu nhập của người nộp thuế trước khi trả thu nhập.

Các loại thu nhập phải khấu trừ thuế bao gồm:

1. Thu nhập của cá nhân không cư trú, bao gồm cả trường hợp không hiện diện tại Việt Nam;

2. Thu nhập từ tiền lương, tiền công, tiền thù lao, kể cả tiền thù lao từ hoạt động môi giới;

3. Thu nhập của cá nhân từ hoạt động đại lý bảo hiểm, đại lý xổ số, bán hàng đa cấp;

4. Thu nhập từ đầu tư vốn;

5. Thu nhập từ chuyển nhượng vốn của cá nhân không cư trú, chuyển nhượng chứng khoán;

6. Thu nhập từ trúng thưởng;

7. Thu nhập từ bản quyền;

8. Thu nhập từ nhượng quyền thương mại.

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