{"id":1173,"date":"2025-07-16T02:01:58","date_gmt":"2025-07-16T02:01:58","guid":{"rendered":"http:\/\/localhost\/cmatest\/?p=1173"},"modified":"2026-01-08T09:25:59","modified_gmt":"2026-01-08T09:25:59","slug":"huong-dan-quyet-toan-thue-tndn-nam-2025-tren-htkk","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/07\/16\/huong-dan-quyet-toan-thue-tndn-nam-2025-tren-htkk\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2025 tr\u00ean HTKK"},"content":{"rendered":"

I. T\u1ed5ng quan v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/strong><\/h4>\n
Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m
\n=> Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 lo\u1ea1i khai quy\u1ebft to\u00e1n n\u0103m<\/div>\n
1. C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong><\/span><\/h5>\n
–\u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong>\u00a0quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN ban h\u00e0nh ng\u00e0y 18\/06\/2014, c\u00f3 hi\u1ec7u l\u1ef1c ng\u00e0y 02\/08\/2014<\/div>\n
\n
S\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i:<\/div>\n
+\u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong>\u00a0ban h\u00e0nh ng\u00e0y 22\/06\/2015. Hi\u1ec7u l\u1ef1c ng\u00e0y 06\/08\/2015
\n+\u00a0Th\u00f4ng t\u01b0 25\/2018\/TT-BTC<\/strong> ban h\u00e0nh ng\u00e0y 16\/03\/2018. Hi\u1ec7u l\u1ef1c ng\u00e0y 01\/05\/2018<\/div>\n

–\u00a0Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/strong>\u00a0h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (ban h\u00e0nh ng\u00e0y 19\/10\/2020, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/12\/2020)<\/p>\n

S\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i:\u00a0Ngh\u1ecb \u0111\u1ecbnh 91\/2022\/N\u0110-CP<\/strong> (Ban h\u00e0nh ng\u00e0y 30\/10\/2022, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 30\/10\/2022)<\/div>\n

–\u00a0Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/strong> h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (ban h\u00e0nh ng\u00e0y 29\/09\/2021, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2022)<\/p>\n

2. H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN:<\/strong><\/span><\/h5>\n

– T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo\u00a0m\u1eabu s\u1ed1 03\/TNDN\u00a0ban h\u00e0nh k\u00e8m theo ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC;<\/p>\n

– B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ho\u1eb7c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh);<\/p>\n

– M\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai (tu\u1ef3 theo th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf) ban h\u00e0nh k\u00e8m theo ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC<\/p>\n<\/div>\n

3. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m:<\/strong><\/span><\/h5>\n
Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/div>\n
Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai QTT TNDN n\u0103m 2024: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/03\/2025<\/em><\/div>\n
4. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf TNDN sau quy\u1ebft to\u00e1n<\/strong><\/span><\/h5>\n
Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/div>\n

II. Tr\u00ecnh t\u1ef1 l\u00e0m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN tr\u00ean ph\u1ea7n m\u1ec1m HTKK:<\/strong><\/span><\/h4>\n

B\u01b0\u1edbc 1<\/strong>:\u00a0\u0110\u0103ng nh\u1eadp v\u00e0o\u00a0ph\u1ea7n m\u1ec1m HTKK<\/strong><\/p>\n

=> Nh\u1eadp MST c\u1ee7a DN mu\u1ed1n k\u00ea khai<\/p>\n

B\u01b0\u1edbc 2<\/strong>:\u00a0Ch\u1ecdn m\u1eabu t\u1edd khai:<\/strong><\/p>\n

=> V\u00e0o m\u1ee5c \u201cThu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>\u201d<\/p>\n

=> Ch\u1ecdn t\u1edd khai:\u00a0\u201c<\/strong>T\u1edd khai Quy\u1ebft to\u00e1n TNDN (03\/TNDN) (TT80\/2021)<\/strong>\u201d<\/strong><\/p>\n

B\u01b0\u1edbc 3: Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf<\/strong><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p quy\u1ebft to\u00e1n:<\/strong>\u00a0ch\u1ecdn tr\u01b0\u1eddng h\u1ee3p quy\u1ebft to\u00e1n (Quy\u1ebft to\u00e1n thu\u1ebf TNDN h\u00e0ng n\u0103m th\u00ec ch\u1ecdn “Quy\u1ebft to\u00e1n \u0111\u1ecbnh k\u1ef3<\/strong>“)
\n+ N\u0103m<\/strong>: Ch\u1ecdn n\u0103m th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n<\/div>\n
Ghi r\u00f5 k\u1ef3 t\u00ednh thu\u1ebf n\u0103m (theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch)<\/div>\n
+ T\u1eeb ng\u00e0y \u2026\u2026.\u2026. \u0110\u1ebfn ng\u00e0y \u2026\u2026.\u2026.<\/strong><\/div>\n
T\u1eeb ng\u00e0y:\u00a0<\/strong>ghi ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch\/n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp)
\n\u0110\u1ebfn ng\u00e0y:\u00a0<\/strong>ghi ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch\/n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c ng\u00e0y ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.+ Tr\u1ea1ng th\u00e1i t\u1edd khai<\/strong>: N\u1ebfu l\u00e0 l\u1ea7n \u0111\u1ea7u l\u00e0m t\u1edd khai QTT TNDN cho k\u1ef3 t\u00ednh thu\u1ebf (n\u0103m) \u0111\u00e3 ch\u1ecdn \u1edf tr\u00ean th\u00ec \u0111\u1ec3 \u1edf d\u00f2ng m\u1eb7c \u0111\u1ecbnh “T\u1edd khai l\u1ea7n \u0111\u1ea7u”<\/div>\n
C\u00f2n tr\u01b0\u1eddng h\u1ee3p: Sau khi DN n\u1ed9p t\u1edd khai l\u1ea7n \u0111\u1ea7u v\u00e0 \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi T\u1edd khai thu\u1ebf \u201cL\u1ea7n \u0111\u1ea7u\u201d => DN ph\u00e1t hi\u1ec7n ra h\u1ed3 s\u01a1 khai thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u00e3 n\u1ed9p cho c\u01a1 quan thu\u1ebf c\u00f3 sai, s\u00f3t => DN ti\u1ebfn h\u00e0nh l\u00e0m t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh b\u1ed5 sung cho t\u1edd khai thu\u1ebf c\u00f3 sai s\u00f3t \u0111\u00f3 th\u00ec s\u1ebd th\u1ef1c hi\u1ec7n ch\u1ecdn tr\u1ea1ng th\u00e1i t\u1edd khai l\u00e0 \u201cB\u1ed5 sung\u201d theo s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a t\u1eebng l\u1ea7n b\u1ed5 sung.<\/div>\n
=> Ch\u1ecdn ph\u1ee5 l\u1ee5c t\u1edd khai:<\/strong><\/div>\n
+ Ph\u1ee5 l\u1ee5c 03-1A\/TNDN –\u00a0<\/strong>Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u00e0nh s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5, tr\u1eeb c\u00f4ng ty an ninh, qu\u1ed1c ph\u00f2ng)
\nV\u00e0 1 s\u1ed1 c\u00e1c ph\u1ee5 l\u1ee5c kh\u00e1c theo t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a DN<\/strong><\/div>\n

B\u01b0\u1edbc 4:\u00a0 B\u1ea5m \u201c\u0110\u1ed3ng \u00fd\u201d \u0111\u1ec3 v\u00e0o giao di\u1ec7n t\u1edd khai QTT TNDN m\u1eabu 03\/TNDN theo TT 80\/2021<\/strong><\/p>\n

Ch\u1ecdn xong b\u01b0\u1edbc 3 th\u00ec c\u00e1c b\u1ea1n b\u1ea5m v\u00e0o \u0111\u1ed3ng \u00fd<\/p>\n

B\u01b0\u1edbc 5<\/u><\/strong>:\u00a0Ho\u00e0n thi\u1ec7n Ph\u1ee5 l\u1ee5c 03-1A\/TNDN tr\u01b0\u1edbc<\/strong><\/p>\n

-> \u0110\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf TNDN l\u00ean Ch\u1ec9 ti\u00eau [A1<\/strong>] tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n m\u1eabu 03\/TNDN.<\/p>\n

B\u01b0\u1edbc 6<\/u><\/strong>:\u00a0L\u00e0m t\u1edd khai quy\u1ebft to\u00e1n m\u1eabu 03\/TNDN<\/strong>:<\/p>\n

Khi l\u00e0m t\u1edd khai QTT TNDN m\u1eabu 03\/TNDN c\u00e1c b\u1ea1n c\u1ea7n quan t\u00e2m, ch\u00fa \u00fd \u0111\u1ebfn c\u00e1c n\u1ed9i dung, ch\u1ec9 ti\u00eau sau:<\/strong><\/div>\n
1. \u0110i\u1ec1u ch\u1ec9nh T\u0103ng\/Gi\u1ea3m T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf<\/strong>\u00a0(ch\u1ec9 ti\u00eau [A1]) theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau [B]<\/div>\n
\u00a0Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Doanh thu – Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb + C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/strong>
\n– Th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh \u1edf c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb [B1] \u2013 [B12] (N\u1ebfu c\u00f3).
\n– Quan t\u00e2m nh\u1ea5t \u0111\u1ebfn Ch\u1ec9 ti\u00eau [B4] \u2013 C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/div>\n
2. \u0110\u01b0a th\u00f4ng tin v\u1ec1 Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0o ch\u1ec9 ti\u00eau B14:<\/strong><\/div>\n
Ch\u1ec9 ti\u00eau\u00a0B14 =\u00a0<\/strong>Ch\u1ec9 ti\u00eau\u00a0B13\u00a0<\/strong>– Ch\u1ec9 ti\u00eau\u00a0B15<\/strong>
\n+ N\u1ebfu DN kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S (t\u1ee9c l\u00e0 B15 = 0) th\u00ec\u00a0B14 = B13\u00a0<\/strong>(g\u00f5 s\u1ed1 ti\u1ec1n t\u1eeb ch\u1ec9 ti\u00eau B13 xu\u1ed1ng ch\u1ec9 ti\u00eau B14)
\n+ N\u1ebfu DN c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S (Th\u00ec th\u1ef1c hi\u1ec7n l\u00e0m ph\u1ee5 l\u1ee5c 03-5\/TNDN tr\u01b0\u1edbc \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean ch\u1ec9 ti\u00eau B15 tr\u00ean t\u1edd khai QTT TNDN m\u1eabu 03\/TNDN):\u00a0B14 = B13 – B15\u00a0<\/strong>(g\u00f5 s\u1ed1 ti\u1ec1n t\u1eeb k\u1ebft qu\u1ea3 c\u1ee7a ph\u00e9p t\u00ednh n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau B14)<\/div>\n
3. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf\u00a0<\/strong>(t\u1ea1i Ch\u1ec9 ti\u00eau [C1]<\/strong>) l\u00e0: \u00e2m hay d\u01b0\u01a1ng<\/div>\n
*\u00a0Tr\u01b0\u1eddng h\u1ee3p 1<\/u><\/strong>: N\u1ebfu Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau\u00a0[C1] c\u00f3 gi\u00e1 tr\u1ecb \u00e2m<\/strong>\u00a0(gi\u00e1 tr\u1ecb xu\u1ea5t hi\u1ec7n trong ngo\u1eb7c \u0111\u01a1n) => K\u1ebft qu\u1ea3 kinh doanh l\u00e0 L\u1ed7 => N\u0103m quy\u1ebft to\u00e1n DN kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.
\n=> X\u00e1c \u0111\u1ecbnh n\u1ed1t\u00a0ch\u1ec9 ti\u00eau [G] – S\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p<\/strong>\u00a0l\u00e0 xong t\u1edd khai quy\u1ebft to\u00e1n.
\n(Kh\u00f4ng th\u1ef1c hi\u1ec7n l\u00e0m ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 03-2A\/TNDN)
\n(L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p\u00a0[C1] = 0<\/strong>\u00a0th\u00ec c\u0169ng x\u00e1c \u0111\u1ecbnh n\u1ed1t\u00a0ch\u1ec9 ti\u00eau [G]\u00a0<\/strong>l\u00e0 xong t\u1edd khai quy\u1ebft to\u00e1n)
\n*\u00a0Tr\u01b0\u1eddng h\u1ee3p 2<\/u><\/strong>: N\u1ebfu Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau\u00a0[C1] c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u01a1ng<\/strong>
\n=> N\u0103m quy\u1ebft to\u00e1n DN ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 l\u00e3i (DT > CP) => Th\u1ef1c hi\u1ec7n l\u1ea7n l\u01b0\u1ee3t c\u00e1c m\u1ee5c sau:<\/div>\n
3.1. \u0110\u01b0a thu nh\u1eadp mi\u1ec5n thu\u1ebf v\u00e0o ch\u1ec9 ti\u00eau C2 (n\u1ebfu c\u00f3)<\/strong><\/div>\n
N\u1ebfu trong n\u0103m, DN c\u00f3 c\u00e1c kho\u1ea3n Thu nh\u1eadp mi\u1ec5n thu\u1ebf th\u00ec \u0111\u01b0a s\u1ed1 li\u1ec7u v\u00e0o Ch\u1ec9 ti\u00eau [C2]<\/div>\n
3.2. Chuy\u1ec3n L\u1ed7 (n\u1ebfu c\u00f3):<\/strong><\/div>\n
N\u1ebfu c\u00e1c n\u0103m tr\u01b0\u1edbc (5 n\u0103m g\u1ea7n nh\u1ea5t<\/em>) DN c\u00f3 s\u1ed1 l\u1ed7 ch\u01b0a chuy\u1ec3n h\u1ebft (c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh<\/em>) th\u00ec th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7<\/div>\n
-> Th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 t\u1ea1i Ph\u1ee5 l\u1ee5c 03-2\/TNDN \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean Ch\u1ec9 ti\u00eau [C3a] – L\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD \u0111\u01b0\u1ee3c chuy\u1ec3n trong k\u1ef3<\/div>\n
-> Sau khi chuy\u1ec3n l\u1ed7 xong th\u00ec x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 t\u1ea1i [C4] \u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf:<\/div>\n
+ N\u1ebfu [C4] = 0 => X\u00e1c \u0111\u1ecbnh n\u1ed1t ch\u1ec9 ti\u00eau [G]- S\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p l\u00e0 xong t\u1edd khai quy\u1ebft to\u00e1n
\n+ N\u1ebfu [C4] > 0 => Th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf nh\u01b0 d\u01b0\u1edbi \u0111\u00e2y
\n(L\u01b0u \u00fd: Khi\u00a0[C1] < 0\u00a0\u00a0<\/strong>s\u1ebd l\u00e0m cho\u00a0[C4] < 0<\/strong>\u00a0=> Tr\u01b0\u1eddng h\u1ee3p\u00a0[C4] < 0<\/strong>\u00a0th\u00ec c\u00e1c b\u1ea1n th\u1ef1c hi\u1ec7n theo tr\u01b0\u1eddng h\u1ee3p 1\u00a0[C1] < 0\u00a0<\/strong>t\u1ea1i\u00a0M\u1ee5c 3\u00a0<\/strong>nh\u1ecf)<\/strong><\/div>\n
3.3. Tr\u00edch l\u1eadp qu\u1ef9 khoa h\u1ecdc c\u00f4ng ngh\u1ec7<\/strong> (n\u1ebfu c\u00f3): Th\u1ef1c hi\u1ec7n t\u1ea1i Ch\u1ec9 ti\u00eau [C5]
\n3.4. T\u00ednh thu\u1ebf:<\/strong><\/div>\n
Sau khi chuy\u1ec3n l\u1ed7 xong (n\u1ebfu c\u00f3) v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 (n\u1ebfu c\u00f3) m\u00e0 Ch\u1ec9 ti\u00eau [C6] \u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf sau khi \u0111\u00e3 tr\u00edch l\u1eadp qu\u1ef9 khoa h\u1ecdc c\u00f4ng ngh\u1ec7 v\u1eabn c\u00f2n s\u1ed1 ti\u1ec1n (t\u1ee9c [C6] > 0) th\u00ec \u0111\u00f3 ch\u00ednh l\u00e0 s\u1ed1 thu nh\u1eadp ph\u1ea3i t\u00ednh thu\u1ebf:
\n-> \u0110\u01b0a gi\u00e1 tr\u1ecb d\u01b0\u01a1ng \u1edf [C6] \u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u00f3 v\u00e0o Ch\u1ec9 ti\u00eau [C7] ho\u1eb7c [C8]\/[C8a] theo m\u1ee9c thu\u1ebf su\u1ea5t m\u00e0 Doanh nghi\u1ec7p \u00e1p d\u1ee5ng => Ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ra s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p \u1edf ch\u1ec9 ti\u00eau [C9]3.5. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m<\/strong>\u00a0(n\u1ebfu c\u00f3):<\/div>\n
-> \u0110\u01b0a s\u1ed1 ti\u1ec1n t\u1ea1m n\u1ed9p v\u00e0o Ch\u1ec9 ti\u00eau [G] – S\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p
\n[G1] \u2013 \u201cThu\u1ebf TNDN n\u1ed9p th\u1eeba k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang k\u1ef3 n\u00e0y\u201d
\n[G2] \u2013 \u201cThu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m\u201d<\/div>\n

B\u01b0\u1edbc 7<\/u><\/strong>:\u00a0X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 k\u00ea khai quy\u1ebft to\u00e1n TNDN tr\u00ean t\u1edd khai 03\/TNDN:<\/strong><\/p>\n

K\u1ebft qu\u1ea3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i ch\u1ec9 ti\u00eau [I] – S\u1ed1 thu\u1ebf TNDN c\u00f2n ph\u1ea3i n\u1ed9p \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf
\n+ N\u1ebfu ch\u1ec9 ti\u00eau [I] c\u00f3 k\u1ebft qu\u1ea3 \u00c2M => Trong n\u0103m DN \u0111\u00e3 n\u1ed9p th\u1eeba ti\u1ec1n thu\u1ebf (Theo d\u00f5i s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u1ec3 b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf<\/em>).
\n+ N\u1ebfu ch\u1ec9 ti\u00eau [I] c\u00f3 k\u1ebft qu\u1ea3 D\u01af\u01a0NG => \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf TNDN c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam (h\u1ea1n n\u1ed9p ti\u1ec1n ch\u00ednh l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai QTT TNDN<\/em>)<\/div>\n

B\u01b0\u1edbc 8<\/u><\/strong>:\u00a0N\u1ed9p t\u1edd khai QTT TNDN qua m\u1ea1ng<\/strong><\/p>\n

Doanh nghi\u1ec7p l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.
\nHa\u0323n n\u00f4\u0323p t\u01a1\u0300 khai quy\u00ea\u0301t toa\u0301n thu\u00ea\u0301 TNDN cu\u0309a ky\u0300 ti\u0301nh thu\u00ea\u0301 n\u0103m 2024: Ch\u00e2\u0323m nh\u00e2\u0301t la\u0300 nga\u0300y 31\/03\/2025<\/strong><\/p>\n

B\u01b0\u1edbc 9<\/u>: N\u1ed9p ti\u1ec1n thu\u1ebf TNDN sau quy\u1ebft to\u00e1n (n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p)<\/strong><\/p>\n

Ha\u0323n n\u00f4\u0323p ti\u00ea\u0300n thu\u00ea\u0301 TNDN pha\u0309i n\u00f4\u0323p th\u00eam sau quy\u00ea\u0301t toa\u0301n: Ch\u00e2\u0323m nh\u00e2\u0301t la\u0300 nga\u0300y 31\/03\/2025\u00a0<\/strong><\/p>\n

III. M\u1ed9t v\u00e0i c\u00e1c n\u1ed9i dung chi ti\u1ebft m\u00e0 b\u1ea1n c\u00f3 th\u1ec3 mu\u1ed1n bi\u1ebft khi th\u1ef1c hi\u1ec7n l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong><\/span><\/h4>\n
1. Quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong><\/span><\/h5>\n

a) Khai quy\u1ebft to\u00e1n thu\u1ebf TNDN:<\/strong><\/p>\n

Khai quy\u1ebft to\u00e1n thu\u1ebf TNDN bao g\u1ed3m: Khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m v\u00e0 quy\u1ebft to\u00e1n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p.<\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p qu\u00fd (bao g\u1ed3m c\u1ea3 t\u1ea1m ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n c\u1ea5p t\u1ec9nh n\u01a1i c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00e1c v\u1edbi n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh) v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/p>\n

Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p qu\u00fd.<\/p>\n

Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh qu\u00fd v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p qu\u00fd.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec khai thu\u1ebf TNDN t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n

L\u01b0u \u00fd:<\/p>\n

T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 04 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p 04 qu\u00fd th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00fd 04 \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2022\/N\u0110-CP ng\u00e0y 30\/10\/2022 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP ng\u00e0y 19 th\u00e1ng 10 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/p>\n

b) H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/strong><\/p>\n

+ T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1eabu s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

+ B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ho\u1eb7c B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n

c) C\u00e1c ph\u1ee5 l\u1ee5c k\u00e8m theo:<\/strong><\/p>\n

M\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC (tu\u1ef3 theo th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf):<\/p>\n

+ Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo m\u1eabu s\u1ed1 03-1A\/TNDN, m\u1eabu s\u1ed1 03-1B\/TNDN, m\u1eabu s\u1ed1 03-1C\/TNDN.<\/p>\n

+ Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 theo m\u1eabu s\u1ed1 03-2\/TNDN.<\/p>\n

+ C\u00e1c ph\u1ee5 l\u1ee5c v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo M\u1eabu s\u1ed1 03-3A\/TNDN; M\u1eabu s\u1ed1 03-3B\/TNDN; M\u1eabu s\u1ed1 03-3C\/TNDN; 03-3D\/TNDN.<\/p>\n

+ Ph\u1ee5 l\u1ee5c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i theo m\u1eabu s\u1ed1 03-4\/TNDN.<\/p>\n

+ Ph\u1ee5 l\u1ee5c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo m\u1eabu s\u1ed1 03-5\/TNDN.<\/p>\n

+ Ph\u1ee5 l\u1ee5c b\u00e1o c\u00e1o tr\u00edch l\u1eadp, s\u1eed d\u1ee5ng qu\u1ef9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 theo m\u1eabu s\u1ed1 03-6\/TNDN.<\/p>\n

+ Ph\u1ee5 l\u1ee5c b\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t theo m\u1eabu s\u1ed1 03-8\/TNDN.<\/p>\n

+ Ph\u1ee5 l\u1ee5c b\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo m\u1eabu s\u1ed1 03-8A\/TNDN.<\/p>\n

+ Ph\u1ee5 l\u1ee5c b\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p d\u1ed5i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t th\u1ee7y \u0111i\u1ec7n theo m\u1eabu s\u1ed5 03-8B\/TNDN.<\/p>\n

+ Ph\u1ee5 l\u1ee5c b\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n theo m\u1eabu s\u1ed1 03-8C\/TNDN.<\/p>\n

+ Ph\u1ee5 l\u1ee5c b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 ch\u01b0a b\u00e0n giao trong n\u0103m theo m\u1eabu s\u1ed1 03-9\/TNDN.<\/p>\n

+ Ph\u1ee5 l\u1ee5c thu\u1ebf TNDN \u0111\u01b0\u1ee3c gi\u1ea3m theo Ngh\u1ecb quy\u1ebft s\u1ed1 406\/NQUBTVQH15 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 92\/2021\/N\u0110-CP ng\u00e0y 27\/10\/2021 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

d) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP\u00a0<\/strong>ng\u00e0y 05\/11\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c m\u1eabu k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN nh\u01b0 sau:<\/p>\n

+ Ph\u1ee5 l\u1ee5c I: Th\u00f4ng tin v\u1ec1 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n

+ Ph\u1ee5 l\u1ee5c II: Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i h\u1ed3 s\u01a1 qu\u1ed1c gia.<\/p>\n

+ Ph\u1ee5 l\u1ee5c III: Danh m\u1ee5c c\u00e1c th\u00f4ng tin, t\u00e0i li\u1ec7u c\u1ea7n cung c\u1ea5p t\u1ea1i h\u1ed3 s\u01a1 to\u00e0n c\u1ea7u.<\/p>\n

+ Ph\u1ee5 l\u1ee5c IV: K\u00ea khai th\u00f4ng tin b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia.<\/p>\n

e) Mi\u1ec5n k\u00ea khai, mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft:<\/strong><\/p>\n

– Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft t\u1ea1i m\u1ee5c III, m\u1ee5c IV Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP; mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP trong tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam, \u00e1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf, nh\u01b0ng ph\u1ea3i k\u00ea khai c\u0103n c\u1ee9 mi\u1ec5n tr\u1eeb t\u1ea1i m\u1ee5c I, m\u1ee5c II t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP.<\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP nh\u01b0ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

+ Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0ng t\u1ed5ng doanh thu ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng;<\/p>\n

+ Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 k\u00fd k\u1ebft Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p B\u00e1o c\u00e1o th\u01b0\u1eddng ni\u00ean theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf. C\u00e1c giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP;<\/p>\n

+ Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n kinh doanh v\u1edbi ch\u1ee9c n\u0103ng \u0111\u01a1n gi\u1ea3n, kh\u00f4ng ph\u00e1t sinh doanh thu, chi ph\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh, c\u00f3 doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng, \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch doanh thu v\u00e0 chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh) tr\u00ean doanh thu thu\u1ea7n, bao g\u1ed3m c\u00e1c l\u0129nh v\u1ef1c nh\u01b0 sau:<\/p>\n

Ph\u00e2n ph\u1ed1i: T\u1eeb 5% tr\u1edf l\u00ean;<\/p>\n

S\u1ea3n xu\u1ea5t: T\u1eeb 10% tr\u1edf l\u00ean;<\/p>\n

Gia c\u00f4ng: T\u1eeb 15% tr\u1edf l\u00ean.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang doanh thu, chi ph\u00ed c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c th\u00ec \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c chi ph\u00ed ph\u00e1t sinh c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed theo t\u1ef7 l\u1ec7 doanh thu c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng theo d\u00f5i, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c doanh thu v\u00e0 chi ph\u00ed c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng l\u0129nh v\u1ef1c th\u00ec \u00e1p d\u1ee5ng t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n ch\u01b0a tr\u1eeb chi ph\u00ed l\u00e3i vay v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean doanh thu thu\u1ea7n c\u1ee7a l\u0129nh v\u1ef1c c\u00f3 t\u1ef7 su\u1ea5t cao nh\u1ea5t.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u00e1p d\u1ee5ng theo m\u1ee9c t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn thu\u1ea7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u00ec ph\u1ea3i l\u1eadp H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh.<\/p>\n

f) X\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/strong><\/p>\n

– Chi ph\u00ed c\u1ee7a giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng ph\u00f9 h\u1ee3p b\u1ea3n ch\u1ea5t giao d\u1ecbch \u0111\u1ed9c l\u1eadp ho\u1eb7c kh\u00f4ng g\u00f3p ph\u1ea7n t\u1ea1o ra doanh thu, thu nh\u1eadp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3.<\/p>\n

– Chi ph\u00ed d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m: Chi ph\u00ed ph\u00e1t sinh t\u1eeb c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c cung c\u1ea5p ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch ho\u1eb7c t\u1ea1o gi\u00e1 tr\u1ecb cho c\u00e1c b\u00ean li\u00ean k\u1ebft kh\u00e1c; d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng c\u1ee7a b\u00ean li\u00ean k\u1ebft; d\u1ecbch v\u1ee5 t\u00ednh ph\u00ed tr\u00f9ng l\u1eb7p do nhi\u1ec1u b\u00ean li\u00ean k\u1ebft cung c\u1ea5p cho c\u00f9ng m\u1ed9t lo\u1ea1i d\u1ecbch v\u1ee5, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb gia t\u0103ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; d\u1ecbch v\u1ee5 v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 c\u00e1c l\u1ee3i \u00edch ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a m\u1ed9t t\u1eadp \u0111o\u00e0n v\u00e0 chi ph\u00ed m\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ed9ng th\u00eam \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 do b\u00ean th\u1ee9 ba cung c\u1ea5p th\u00f4ng qua trung gian b\u00ean li\u00ean k\u1ebft kh\u00f4ng \u0111\u00f3ng g\u00f3p th\u00eam gi\u00e1 tr\u1ecb cho d\u1ecbch v\u1ee5.<\/p>\n

– T\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 (kh\u00f4ng ph\u00e2n bi\u1ec7t chi ph\u00ed l\u00e3i vay ph\u00e1t sinh giao d\u1ecbch vay v\u1edbi b\u00ean li\u00ean k\u1ebft hay b\u00ean \u0111\u1ed9c l\u1eadp) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP. Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n

g) Tr\u00edch l\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng:<\/strong><\/p>\n

Doanh nghi\u1ec7p tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 48\/2019\/TT ng\u00e0y 08\/8\/2019 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 24\/2022\/TT-BTC ng\u00e0y 07\/4\/2022 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng t\u1ea1i doanh nghi\u1ec7p.<\/p>\n

2. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong><\/span><\/h5>\n

a) Doanh nghi\u1ec7p m\u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/strong>\u00a0ng\u00e0y 22\/12\/2014 h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m c\u1ee7a doanh nghi\u1ec7p g\u1ed3m c\u00e1c bi\u1ec3u m\u1eabu sau:<\/p>\n

– B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n M\u1eabu s\u1ed1 B01-DN<\/p>\n

– B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh M\u1eabu s\u1ed1 B02-DN<\/p>\n

– B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 M\u1eabu s\u1ed1 B03-DN<\/p>\n

– B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh M\u1eabu s\u1ed1 B09-DN<\/p>\n

b) Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba m\u1edf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 s\u1ed1 133\/2016\/TT-BTC<\/strong>\u00a0ng\u00e0y 26\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec3u m\u1eabu sau:<\/p>\n

H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean l\u1ee5c bao g\u1ed3m:<\/p>\n

– B\u00e1o c\u00e1o b\u1eaft bu\u1ed9c:<\/p>\n

+ B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh – M\u1eabu s\u1ed1 B01a-DNN<\/p>\n

+ B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh – M\u1eabu s\u1ed1 B02-DNN<\/p>\n

+ B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh – M\u1eabu s\u1ed1 B09-DNN<\/p>\n

T\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh theo M\u1eabu s\u1ed1 B01b-DNN thay cho M\u1eabu s\u1ed1 B01a-DNN.<\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh g\u1eedi cho c\u01a1 quan thu\u1ebf ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi th\u00eam B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n (M\u1eabu s\u1ed1 F01-DNN).<\/p>\n

–\u00a0 B\u00e1o c\u00e1o kh\u00f4ng b\u1eaft bu\u1ed9c m\u00e0 khuy\u1ebfn kh\u00edch l\u1eadp:<\/p>\n

+ B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 – M\u1eabu s\u1ed1 B03-DNN<\/p>\n

H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c bao g\u1ed3m:<\/p>\n

– B\u00e1o c\u00e1o b\u1eaft bu\u1ed9c:<\/p>\n

+ B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh – M\u1eabu s\u1ed1 B01-DNNKLT<\/p>\n

+ B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh – M\u1eabu s\u1ed1 B02-DNN<\/p>\n

+ B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh – M\u1eabu s\u1ed1 B09-DNNKLT<\/p>\n

– B\u00e1o c\u00e1o kh\u00f4ng b\u1eaft bu\u1ed9c m\u00e0 khuy\u1ebfn kh\u00edch l\u1eadp:<\/p>\n

+ B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 – M\u1eabu s\u1ed1 B03-DNN<\/p>\n

H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p si\u00eau nh\u1ecf bao g\u1ed3m:<\/p>\n

– B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh – M\u1eabu s\u1ed1 B01-DNSN<\/p>\n

– B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0– M\u1eabu s\u1ed1 B02-DNSN<\/p>\n

– B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh\u00a0– M\u1eabu s\u1ed1 B09-DNN<\/p>\n

Khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh. Trong qu\u00e1 tr\u00ecnh \u00e1p d\u1ee5ng, n\u1ebfu th\u1ea5y c\u1ea7n thi\u1ebft, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/p>\n

L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 17\/2012\/N\u0110-CP th\u00ec khi n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh. Bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p sau:<\/p>\n

– Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i;<\/p>\n

– T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, bao g\u1ed3m c\u1ea3 chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/p>\n

– T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p t\u00e1i b\u1ea3o hi\u1ec3m, doanh nghi\u1ec7p m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, chi nh\u00e1nh doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m phi nh\u00e2n th\u1ecd n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

– C\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n.<\/p>\n

– C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n theo quy dinh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n

– Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c bao g\u1ed3m:<\/p>\n

+ Doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, tr\u1eeb doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m;<\/p>\n

+ Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n quan tr\u1ecdng qu\u1ed1c gia, d\u1ef1 \u00e1n nh\u00f3m A s\u1eed d\u1ee5ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, tr\u1eeb c\u00e1c d\u1ef1 \u00e1n trong l\u0129nh v\u1ef1c thu\u1ed9c b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh;<\/p>\n

+ Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c m\u00e0 c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m;<\/p>\n

+ Doanh nghi\u1ec7p m\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eef t\u1eeb 20% quy\u1ec1n bi\u1ec3u quy\u1ebft tr\u1edf l\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m;<\/p>\n

+ Doanh nghi\u1ec7p ki\u1ec3m to\u00e1n, chi nh\u00e1nh doanh nghi\u1ec7p ki\u1ec3m to\u00e1n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m.<\/p>\n

c) C\u00e1ch n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i ki\u1ec3m to\u00e1n:<\/strong><\/p>\n

Ti\u1ebfp nh\u1eadn b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00ednh k\u00e8m B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n th\u00f4ng qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed:<\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, khi n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN th\u00ec \u0111\u01b0\u1ee3c g\u1eedi b\u1ea3n scan B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed (scan b\u00e1o c\u00e1o t\u00e0i ch\u00ednh sau \u0111\u00f3 copy sang file word \u0111\u1ec3 g\u1eedi ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m, dung l\u01b0\u1ee3ng kh\u00f4ng qu\u00e1 5 MB).<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 h\u00e0nh vi vi ph\u1ea1m th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n

IV.\u00a0 GI\u1ea2I \u0110\u00c1P t\u00ecnh hu\u1ed1ng quy\u1ebft to\u00e1n thu\u1ebf TNDN:<\/strong><\/span><\/h4>\n

Ng\u00e0y 12\/3\/2024, T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ed5 ch\u1ee9c H\u1ed9i ngh\u1ecb H\u1ed7 tr\u1ee3 tr\u1ef1c tuy\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2023 v\u1edbi n\u1ed9i dung h\u01b0\u1edbng d\u1eabn, gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2023. Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 n\u1ed9i dungv\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf gi\u1ea3i \u0111\u00e1p:<\/p>\n

C\u00e2u h\u1ecfi 1<\/strong><\/u>: T\u00f4i l\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f3 vay v\u1ed1n ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n th\u00ec kho\u1ea3n chi ph\u00ed l\u00e3i vay c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p hay kh\u00f4ng?<\/p>\n

Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt doanh nghi\u1ec7p v\u1ec1 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 Lu\u1eadt thu\u1ebf TNDN v\u1ec1 kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u1ea1t \u0111\u1ed9ng cho vay, tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n c\u00f3 th\u1ef1c hi\u1ec7n vay v\u1ed1n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc, n\u1ebfu kho\u1ea3n chi ph\u00ed l\u00e3i vay m\u00e0 c\u00e1 nh\u00e2n ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n \u0111\u00e3 tr\u1ea3 cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n.<\/p>\n

C\u00e2u h\u1ecfi 2<\/strong><\/u>: Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a doanh nghi\u1ec7p t\u00f4i \u0111ang ho\u1ea1t \u0111\u1ed9ng, \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo \u0111i\u1ec1u ki\u1ec7n c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0111\u1ecba b\u00e0n khu kinh t\u1ebf. Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p t\u00f4i c\u00f3 b\u1ed5 sung ng\u00e0nh ngh\u1ec1 kinh doanh th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u1ed5 sung c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng hay kh\u00f4ng?<\/p>\n

Tr\u1ea3 l\u1eddi: Lu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi v\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 (trong \u0111\u00f3 c\u00f3 \u0111\u1ecba b\u00e0n khu kinh t\u1ebf) th\u00ec \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<\/p>\n

V\u00ec v\u1eady, c\u1ea7n c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p b\u1ea1n l\u00e0 ng\u00e0nh ngh\u1ec1 b\u1ed5 sung c\u00f3 thu\u1ed9c ph\u1ea1m vi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a doanh nghi\u1ec7p hay l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng, t\u1eeb \u0111\u00f3 m\u1edbi c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf TNDN ph\u00f9 h\u1ee3p theo quy \u0111\u1ecbnh. N\u1ebfu ng\u00e0nh ngh\u1ec1 b\u1ed5 sung kh\u00f4ng g\u1eafn v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i, doanh nghi\u1ec7p kh\u00f4ng t\u0103ng v\u1ed1n, kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u1ec3 t\u0103ng t\u00e0i s\u1ea3n th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<\/p>\n

C\u00e2u h\u1ecfi 3<\/strong><\/u>: C\u00f4ng ty t\u00f4i c\u00f3 mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Xin h\u1ecfi c\u00f4ng ty t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb cho kho\u1ea3n ti\u1ec1n mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e0y kh\u00f4ng?<\/p>\n

Tr\u1ea3 l\u1eddi: Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 25\/2018\/TT-BTC ng\u00e0y 16\/3\/2018 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC) th\u00ec ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi \u0111\u1ec3: Tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean th\u00ec v\u1ec1 nguy\u00ean t\u1eafc kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a C\u00f4ng ty \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu kho\u1ea3n chi n\u00e0y \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c chi, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ngo\u00e0i ra, C\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi n\u00e0y v\u00e0o chi ph\u00ed khi \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

C\u00e2u h\u1ecfi 4<\/strong><\/u>: Doanh nghi\u1ec7p t\u00f4i c\u00f3 mua m\u1ed9t chi\u1ebfc \u00f4 t\u00f4 \u0111\u1ec3 ph\u1ee5c v\u1ee5 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c kho h\u00e0ng. Tuy xe \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0ng doanh nghi\u1ec7p t\u00f4i v\u1eabn ch\u01b0a th\u1ef1c hi\u1ec7n xong th\u1ee7 t\u1ee5c sang t\u00ean (xe v\u1eabn mang t\u00ean ch\u1ee7 xe c\u0169). Xin h\u1ecfi doanh nghi\u1ec7p t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u1edbi ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n xe kh\u00f4ng?<\/p>\n

Tr\u1ea3 l\u1eddi: T\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a BTC quy \u0111\u1ecbnh chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf (tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea mua t\u00e0i ch\u00ednh).<\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p c\u00f3 mua xe c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c nh\u01b0ng ch\u01b0a l\u00e0m xong th\u1ee7 t\u1ee5c sang t\u00ean, doanh nghi\u1ec7p ch\u01b0a c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p th\u00ec kho\u1ea3n kh\u1ea5u hao t\u00e0i s\u1ea3n xe \u00f4 t\u00f4 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.<\/p>\n

C\u00e2u h\u1ecfi 5<\/strong><\/u>: C\u00f4ng ty t\u00f4i kinh doanh h\u00e0ng m\u1ef9 ph\u1ea9m. Th\u00e1ng 10\/2023, ch\u00fang t\u00f4i ki\u1ec3m k\u00ea \u0111\u00e3 lo\u1ea1i ra m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng b\u1ecb t\u1ed3n \u0111\u00e3 qu\u00e1 h\u1ea1n s\u1eed d\u1ee5ng. Ch\u00fang t\u00f4i \u0111\u00e3 l\u1eadp b\u1ea3ng k\u00ea, ra quy\u1ebft \u0111\u1ecbnh h\u1ee7y l\u00f4 h\u00e0ng tr\u00ean. T\u1ed5ng l\u00f4 h\u00e0ng n\u00e0y tr\u1ecb gi\u00e1 125 tri\u1ec7u \u0111\u1ed3ng. Xin cho bi\u1ebft gi\u00e1 tr\u1ecb l\u00f4 h\u00e0ng h\u1ecfng n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/p>\n

Tr\u1ea3 l\u1eddi: \u0110\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng ph\u1ea3i ti\u00eau h\u1ee7y, n\u1ebfu Doanh nghi\u1ec7p c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y.\u00a0 Doanh nghi\u1ec7p l\u1eadp H\u1ed3 s\u01a1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft b, kho\u1ea3n 2.1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a BTC.<\/p>\n

C\u00e2u h\u1ecfi 6<\/strong><\/u>: C\u00f4ng ty ch\u00fang t\u00f4i \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN cho d\u1ef1 \u00e1n t\u1ea1i khu c\u00f4ng nghi\u1ec7p (mi\u1ec5n 2 gi\u1ea3m 4). V\u00e0o n\u0103m gi\u1ea3m thu\u1ebf th\u1ee9 hai, C\u00f4ng ty c\u00f3 gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i cho s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng (\u0111\u01b0\u1ee3c mi\u1ec5n 4 gi\u1ea3m 9). C\u00f4ng ty t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c doanh thu v\u00e0 chi ph\u00ed c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 V\u1eady xin h\u1ecfi khi c\u00f4ng ty t\u00f4i \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf TNDN cho s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 th\u00ec c\u00e1c s\u1ea3n ph\u1ea9m kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 c\u00f3 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gi\u1ea3m 50% thu\u1ebf TNDN theo \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ecba b\u00e0n kh\u00f4ng?<\/p>\n

Tr\u1ea3 l\u1eddi: Lu\u1eadt thu\u1ebf TNDN quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i l\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN (trong \u0111\u00f3 c\u00f3 d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n).<\/p>\n

T\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 18 Lu\u1eadt thu\u1ebf TNDN quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u m\u1ee9c \u01b0u \u0111\u00e3i kh\u00e1c nhau th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng m\u1ee9c \u01b0u \u0111\u00e3i c\u00f3 l\u1ee3i nh\u1ea5t.<\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i c\u00f3 l\u1ee3i nh\u1ea5t (s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m CNHT) \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty th\u00ec thu nh\u1eadp ph\u00e1t sinh t\u1eeb c\u00e1c s\u1ea3n ph\u1ea9m kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ea3n ph\u1ea9m CNHT kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<\/p>\n

C\u00e2u h\u1ecfi 7<\/strong><\/u>: C\u00f4ng ty chu\u0301ng t\u00f4i l\u00e0 c\u00f4ng ty s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf TNDN trong v\u00f2ng 15 n\u0103m, trong n\u0103m 2023 C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 m\u1ed9t kho\u1ea3n ti\u1ec1n v\u00f4\u0301n nh\u00e0n r\u1ed7i ch\u01b0a d\u00f9ng \u0111\u1ebfn n\u00ean C\u00f4ng ty mang \u0111i g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n t\u1ea1i ng\u00e2n h\u00e0ng v\u00e0 trong n\u0103m c\u00f3 ph\u00e1t sinh l\u00e3i. V\u00e2\u0323y khi quy\u00ea\u0301t toa\u0301n thu\u00ea\u0301 TNDN n\u0103m 2023 C\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n c\u1ee7a kho\u1ea3n ti\u1ec1n v\u00f4\u0301n nh\u00e0n r\u1ed7i kh\u00f4ng?<\/p>\n

Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf TNDN trong tr\u01b0\u1eddng h\u1ee3p\u00a0 doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea1n \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo l\u0129nh v\u1ef1c th\u00ec kho\u1ea3n l\u00e3i ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN do kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng SXKD \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/p>\n

C\u00e2u h\u1ecfi 8<\/strong><\/u>: Trong n\u0103m 2023 c\u00f4ng ty t\u00f4i c\u00f3 vay ng\u00e2n h\u00e0ng, nh\u01b0ng do kh\u00f3 kh\u0103n \u0111\u1ebfn th\u1eddi h\u1ea1n C\u00f4ng ty ch\u01b0a thanh to\u00e1n \u0111\u01b0\u1ee3c cho ng\u00e2n h\u00e0ng n\u00ean ph\u1ea3i tr\u1ea3 kho\u1ea3n l\u00e3i vay qu\u00e1 h\u1ea1n. Nh\u01b0 v\u1eady DN c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/p>\n

Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n

C\u00e2u h\u1ecfi 9<\/strong><\/u>: C\u00e1c kho\u1ea3n ph\u1ea1t h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng nh\u01b0 ph\u1ea1t ti\u1ebfn \u0111\u1ed9 thi c\u00f4ng, ph\u1ea1t an to\u00e0n v\u1ec7 sinh, ph\u1ea1t th\u1ea5t tho\u00e1t v\u1eadt t\u01b0 thi c\u00f4ng\u2026 nh\u1eefng kho\u1ea3n chi tr\u00ean c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN?<\/p>\n

Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC, tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n ph\u1ea1t h\u1ee3p \u0111\u1ed3ng thi c\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh, kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/p>\n

C\u00e2u h\u1ecfi 10<\/strong><\/u>: Doanh nghi\u1ec7p t\u00f4i c\u00f3 chi tr\u1ea3 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u1eefng ng\u00e0y ngh\u1ec9 ph\u00e9p ch\u01b0a d\u00f9ng trong n\u0103m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p th\u00ec kho\u1ea3n chi n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN hay kh\u00f4ng?<\/p>\n

Tr\u1ea3 l\u1eddi: Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty ph\u00e1t sinh kho\u1ea3n chi thanh to\u00e1n nh\u1eefng ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 Lu\u1eadt lao \u0111\u1ed9ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh; quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

C\u00e2u h\u1ecfi 11<\/strong><\/u>: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 nguy\u1ec7n l\u00e0m th\u00eam gi\u1edd v\u00e0 doanh nghi\u1ec7p c\u00f3 thanh to\u00e1n kho\u1ea3n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng s\u1ed1 gi\u1edd l\u00e0m th\u00eam v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb cho m\u1ee5c \u0111\u00edch thu\u1ebf TNDN hay kh\u00f4ng?<\/p>\n

Tr\u1ea3 l\u1eddi: Theo ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c l\u00e0m th\u00eam kh\u00f4ng qu\u00e1 200 gi\u1edd\/n\u0103m v\u00e0 m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 c\u00f4ng vi\u1ec7c \u0111\u1eb7c bi\u1ec7t th\u00ec \u0111\u01b0\u1ee3c l\u00e0m th\u00eam kh\u00f4ng qu\u00e1 300 gi\u1edd\/n\u0103m.<\/p>\n

Theo ph\u00e1p lu\u1eadt thu\u1ebf, \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec kho\u1ea3n chi ph\u1ea3i c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

Nh\u01b0 v\u1eady, kho\u1ea3n chi l\u00e0m th\u00eam gi\u1edd v\u01b0\u1ee3t m\u1ee9c 200-300 gi\u1edd\/ng\u01b0\u1eddi\/n\u0103m l\u00e0 vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng n\u00ean kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"

I. T\u1ed5ng quan v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 lo\u1ea1i thu\u1ebf c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m => Khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 lo\u1ea1i khai quy\u1ebft to\u00e1n n\u0103m 1. C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf TNDN –\u00a0Th\u00f4ng t\u01b0 […]<\/p>\n","protected":false},"author":1,"featured_media":1795,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[129],"tags":[],"class_list":["post-1173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-khai-thue-tncn"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/comments?post=1173"}],"version-history":[{"count":9,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1173\/revisions"}],"predecessor-version":[{"id":1351,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1173\/revisions\/1351"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1795"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}