Trung tâm anh ngữ minh quang

Trung Tâm Anh Ngữ Minh Quang là tiền thân của trung tâm anh ngữ letstalk 1 trong những trung tâm dạy ngoài ngữ uy tín ở Biên Hòa. Được thành lập vào năm 2011 với hơn 6 năm hoạt động và phát triển, hiện tại trung tâm đã đào tạo hàng ngàn học viên tại Biên Hòa

Thuế nhà thầu tiếng Anh là gì?

 Thuế nhà thầu tiếng Anh được gọi là gì? Chắc đây có lẽ là câu hỏi mà nhiều bạn đọc đang quan tâm. Trong các bản dịch tiếng Anh, Thuế nhà thầu được thể hiện bằng các cụm từ khác nhau. Vậy thuế nhà thầu bằng tiếng Anh là gì? Và những điều bạn cần nên biết về thuế nhà thầu. Mời bạn đọc cùng tham khảo bài viết dưới đây để hiểu vấn đề này chi tiết hơn.

THUẾ NHÀ THẦU TIẾNG ANH LÀ GÌ?

Trong các bản dịch tiếng Anh, Thuế nhà thầu được thể hiện bằng các từ Withholding tax (WHT), foreign contractor withholding tax (FCWT) hay foreign contractor tax (FCT). Theo chương trình ACCA thì thuế nhà thầu khi dịch sang tiếng anh là “Foreign Contractor Tax” (FCT). Bạn đọc có thể tìm bản tiếng Anh của thông tư 05/2005/TT-BTC để tham khảo.

Thuế nhà thầu là gì? Khi dịch nghĩa thì được hiểu như sau:

Foreign Contractor tax (FCT) is a tax imposed on foreign entities and particularly foreign business organizations that don’t have a permanent establishment or a permanent establishment in the Vietnam; individual business foreigner residing or not residing in Vietnam but having legal income in Vietnam on the basis of agreement, commitment, a contract between the parties.

In addition, the contractor is subject to foreign individuals, organizations that import and export goods on the spot in Vietnam and generate income on the the basis of contracts; Foreign organizations and individuals conducting all, part of the supply and distribution of goods and services in Vietnam; Foreign organizations and individuals importing, exporting in Vietnam market according to the provisions of the commercial law.

CỤM TỪ CÓ LIÊN QUAN ĐẾN THUẾ NHÀ THẦU

Các cụm từ có liên quan đến Thuế nhà thầu – Foreign Contractor Tax gồm có:

  • Thuế giá trị gia tăng: Value added tax (VAT)
  • Thuế thu nhập cá nhân: Personal income tax (PIT)
  • Thuế nhập khẩu: Import duties
  • Thuế xuất khẩu: Export duties
  • Thuế từ chuyển nhượng vốn: Capital assignment profit tax
  • Thuế tiêu thụ đặc biệt: Special sales tax
  • Thuế thu nhập cá nhân: Corporate income tax
  • Thuế tài nguyên môi trường: Natural resources tax

ĐỐI TƯỢNG ÁP DỤNG THUẾ NHÀ THẦU FCT

Theo quy định tại thông tư 103/2014/TT-BTC quy định, đối tượng áp thuế nhà thầu  (thuế nhà thầu FCT) gồm có:

1. Tổ chức nước ngoài kinh doanh tại Việt Nam có hoặc không có hiện diện ở Việt nam, cá nhân nước ngoài cả đối tượng cư trú, cũng như không lưu trú (gọi chung là Nhà thầu nước ngoài, nhà thầu phụ nước ngoài):

  • Hoạt động kinh doanh ở Việt Nam.
  • Có nguồn thu nhập phát sinh tại Việt Nam.

2. Tổ chức và cá nhân nước ngoài thực hiện cung cấp hàng hóa tại Việt Nam theo hình thức:

  • Xuất nhập khẩu tại chỗ và có các phát sinh nguồn thu nhập tại Việt Nam hay thực hiện phân phối hàng hoá tại Việt Nam.
  • Cung cấp hàng hoá theo các điều kiện giao hàng của điều khoản thương mại quốc tế – Incoterms mà người bán phải chịu các rủi ro liên quan đến hàng hóa vào đến lãnh thổ Việt Nam.

3. Tổ chức và cá nhân nước ngoài thực hiện một phần hoặc toàn bộ hoạt động kinh doanh phân phối hàng hoá, nhằm cung cấp dịch vụ tại Việt Nam trong đó tổ chức và cá nhân nước ngoài:

  • Là chủ sở hữu đối với hàng hóa.
  • Đang chịu trách nhiệm về hàng hóa.
  • Ấn định giá bán hàng hóa và dịch vụ.

(bao gồm tất cả trường hợp uỷ quyền hay thuê một số tổ chức Việt Nam thực hiện)

4. Tổ chức, cá nhân nước ngoài thông qua các tổ chức, cá nhân Việt Nam để thực hiện việc đàm phán, và ký kết các hợp đồng đứng tên của tổ chức, cá nhân nước ngoài đều phải nộp thuế nhà thầu.

5. Tổ chức, cá nhân nước ngoài thực hiện các quyền xuất khẩu, quyền nhập khẩu, phân phối tại thị trường Việt Nam, mua hàng hoá để xuất khẩu và bán hàng hoá cho thương nhân Việt Nam theo pháp luật về thương mại.

CÁCH THỨC NỘP THUẾ NHÀ THẦU

Toàn bộ quá trình nộp thuế nhà thầu được thực hiện theo những hình thức sau:

  • Đại diện tổ chức và cá nhân đến trụ sở của cơ quan thuế để nộp thuế;
  • Nộp thuế thông qua các dịch vụ chuyển phát nhanh;
  • Nộp thuế thông qua cổng thông tin điện tử của cục thuế.

MỤC ĐÍCH THU THUẾ NHÀ THẦU

Thuế nhà thầu được thu theo quy định của nhà nước được sử dụng vào mục đích sau:

Khoản thuế là nguồn tài chính rất quan trọng góp phần vào việc xây dựng nên chính sách tài chính của nhà nước. Thu thuế là hoạt động đảm bảo cho việc vận hành bộ máy chính quyền của quốc gia. Mục đích thu thuế nhà thầu nhằm tạo nên khoản tài chính ngân sách cho quốc gia. Nguồn tiền từ thuế có thể được điều chỉnh hoạt động kinh doanh, sản xuất. Không chỉ như vậy, sự công bằng giữa các tầng lớp trong xã hội cũng có thể được chi phối bởi các khoản tài chính này. Thuế nhà thầu nước ngoài chính là một trong những mức thuế cần nộp vào ngân sách nhà nước để thực hiện những công việc có liên quan đến vấn đề phát triển bền vững của đất nước. Mọi khoản tiền thuế khi nộp đều cần giấy xác nhận rõ ràng từ cơ quan thuế. Đây chính là căn cứ để chứng minh tổ chức và cá nhân nước ngoài đã tham gia đầy đủ các nghĩa vụ cần thực hiện khi kinh doanh tại Việt Nam.

TÓM LẠI VẤN ĐỀ: Trên đây là một vài chia sẻ về chủ đề thuế nhà thầu đang được nhiều người quan tâm. Hy vọng qua bài viết này đã giúp các bạn đọc có thêm nhiều kiến thức hơn nữa về thuế nhà thầu nước ngoài (FCT).


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