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Công ty đầu tư bất động sản S có thuê ông H – người Mỹ, tư vấn cho một dự án đầu tư của công ty. Mức thù lao theo hợp đồng là 20.000 USD. Khi thực hiện tư vấn, ông H sang Việt Nam ở trong trong thời gian 01 tháng. Với mức lương này, công ty S sẽ phải khấu trừ bao nhiêu tiền để nộp thuế thu nhập cá nhân cho ông H?

Trả lời:

Ông H là người Mỹ, khi thá»±c hiện tÆ° vấn đã ở Việt Nam trong thời gian 01 tháng nên khoản thuế của ông được tính theo mức thuế dành cho người không cÆ° trú (có mặt tại Việt Nam dÆ°á»›i 183 ngày tính trong má»™t năm dÆ°Æ¡ng lịch  â€“ Khoản 3 Điều 2 Luật thuế thu nhập cá nhân). Theo quy định tại Điều 26 Luật thuế thu nhập cá nhân thì thuế đối vá»›i thu nhập từ tiền lÆ°Æ¡ng, tiền công của cá nhân không cÆ° trú được xác định bằng thu nhập chịu thuế từ tiền lÆ°Æ¡ng, tiền công nhân vá»›i thuế suất 20%.

Thu nhập chịu thuế từ tiền lương, tiền công là tổng số tiền lương, tiền công mà cá nhân không cư trú nhận được do thực hiện công việc tại Việt Nam, không phân biệt nơi trả thu nhập.

NhÆ° vậy vá»›i mức thù lao 20.000 USD, ông H sẽ phải ná»™p số tiền thuế thu nhập cá nhân là: 20.000 USD nhân vá»›i (X) tá»· giá giao dịch ngoại tệ do Ngân hàng Nhà nÆ°á»›c Việt Nam công bố nhân vá»›i (X) thuế suất 20%. 

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