Thông báo về nghĩa vụ thuế đối với cá nhân hợp tác kinh doanh vận tải

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            Trong thời gian vừa qua, Cục Thuế có nhận được các ý kiến vướng mắc của các cá nhân liên quan đến số thuế phải nộp khi nhận được doanh thu được chia từ hợp đồng hợp tác kinh doanh vận tải với các tổ chức (ví dụ như Công ty TNHH Grab dưới các hình thức như GrabBike, GrabExpress, GrabFood). Về vấn đề này Cục Thuế thông báo như sau:

1/ Ngưỡng doanh thu phải nộp thuế:

Doanh thu được chia của cá nhân từ hợp đồng hợp tác kinh doanh vận tải cộng với doanh thu từ hoạt động kinh doanh khác (nếu có) đạt mức trên 100 triệu đồng/năm (năm dương lịch) thuộc diện phải nộp thuế.

Ví dụ: Doanh thu dịch vụ vận tải được chia từ hợp đồng ký với Grab là 96 triệu đồng/năm, ngoài ra cá nhân được Grab thưởng trên doanh thu là 8 triệu đồng/năm, tổng doanh thu nhận được trong năm là 104 triệu đồng thuộc diện phải nộp thuế.

2/ Số thuế phải nộp:

Các loại thuế phải nộp gồm thuế giá trị gia tăng và thuế thu nhập cá nhân.

Căn cứ điểm b khoản 2 Điều 2 Thông tư số 92/2015/TT-BTC ngày 15/6/2015 của Bộ Tài chính xác định số thuế phải nộp đối với hoạt động vận tải:

           + Thuế GTGT = Doanh thu được hưởng   X    3%

           + Thuế TNCN = Doanh thu được hưởng   X  1,5%

Ví dụ: doanh thu hoạt động vận tải cá nhân được hưởng là 120 triệu đồng/năm thì số thuế phải nộp là:

+ Thuế GTGT = 120 triệu x 3%     = 3,6 triệu đồng

+ Thuế TNCN = 120 triệu x 1,5%  = 1,8 triệu đồng

Đối với các khoản tiền thưởng theo doanh thu: không tính thuế GTGT, thuế TNCN tính theo tỷ lệ 1% trên tiền thưởng. Đối với khoản chi trả tiền thưởng chất lượng phục vụ theo đánh giá sao: không tính thuế GTGT, thuế TNCN 10% trên tiền thưởng từ 2 triệu đồng/lần trở lên.

3/ Doanh thu tính thuế:

Theo quy định thì số thuế giá trị gia tăng, thuế thu nhập cá nhân được tính trên doanh thu được hưởng nhân với tỷ lệ thuế, nên cá nhân không được trừ chi phí (xăng, bảo dưỡng xe, sửa chữa xe, …)

4/ Về giảm trừ gia cảnh:

Thu nhập của cá nhân trong trường hợp này không phải thu nhập tiền lương, tiền công nên khi tính thuế thu nhập cá nhân không được tính giảm trừ gia cảnh.

5/ Khai nộp thuế, cấp chứng từ khấu trừ thuế:

Theo quy định tại Khoản 1b Điều 7 Thông tư số 92/2015/TT-BTC, văn bản số 384/TCT-TNCN ngày 08/02/2017 của Tổng cục Thuế, văn bản số 11428/CT-TTHT ngày 23/11/2016 của Cục Thuế TP Hồ Chí Minh hướng dẫn cho trường hợp của Grab:

+ Tổ chức hợp tác với cá nhân (như trường hợp Grab) có trách nhiệm khai và nộp thuế thay cho cá nhân.

+  Tổ chức hợp tác với cá nhân cấp chứng từ xác nhận số thuế đã khấu trừ khi các đối tác yêu cầu.

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