{"id":1181,"date":"2025-07-16T07:51:49","date_gmt":"2025-07-16T07:51:49","guid":{"rendered":"http:\/\/localhost\/cmatest\/?p=1181"},"modified":"2026-01-08T09:25:03","modified_gmt":"2026-01-08T09:25:03","slug":"cach-lam-phu-luc-chuyen-lo-03-2-tndn-khi-lam-to-khai-qtt-tndn","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/07\/16\/cach-lam-phu-luc-chuyen-lo-03-2-tndn-khi-lam-to-khai-qtt-tndn\/","title":{"rendered":"C\u00e1ch l\u00e0m ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 03-2\/TNDN khi l\u00e0m t\u1edd khai QTT TNDN"},"content":{"rendered":"

H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 m\u1eabu 03-2\/TNDN theo th\u00f4ng t\u01b0 80\/2021\/TT-BTC khi l\u00e0m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/strong><\/span><\/p>\n

1. C\u00e1ch x\u00e1c \u0111\u1ecbnh l\u00e3i – l\u1ed7:<\/strong><\/span><\/h5>\n

L\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch \u00e2m v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh<\/p>\n

Trong \u0111\u00f3:<\/u><\/em><\/strong><\/p>\n

+ Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (n\u1ebfu c\u00f3) \u2013 C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh (n\u1ebfu c\u00f3)<\/p>\n

+ Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Doanh thu + Thu nh\u1eadp kh\u00e1c\u00a0 \u2013 Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/p>\n

C\u1ee5 th\u1ec3:<\/u><\/em><\/strong>
\n* \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp mi\u1ec5n thu\u1ebf<\/strong>\u00a0th\u00ec c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u00e3i \u2013 l\u1ed7 nh\u01b0 sau:<\/p>\n

+ N\u1ebfu: Thu nh\u1eadp ch\u1ecbu thu\u1ebf – Thu nh\u1eadp mi\u1ec5n thu\u1ebf > 0\u00a0=> DN ho\u1ea1t \u0111\u1ed9ng SXKD c\u00f3 k\u1ebft qu\u1ea3 l\u00e0 l\u00e3i
\n+ N\u1ebfu: Thu nh\u1eadp ch\u1ecbu thu\u1ebf – Thu nh\u1eadp mi\u1ec5n thu\u1ebf < 0\u00a0=> DN ho\u1ea1t \u0111\u1ed9ng SXKD c\u00f3 k\u1ebft qu\u1ea3 l\u00e0 l\u1ed7<\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh l\u00e3i – l\u1ed7 theo th\u00f4ng tin tr\u00ean t\u1edd khai\u00a0QTT TNDN m\u1eabu 03\/TNDN \u0111\u1ed1i v\u1edbi DN c\u00f3 thu nh\u1eadp mi\u1ec5n thu\u1ebf:<\/p>\n

+ N\u1ebfu [C1] – [C2] < 0 =>\u00a0DN ho\u1ea1t \u0111\u1ed9ng SXKD c\u00f3 k\u1ebft qu\u1ea3 l\u00e0 l\u1ed7<\/p>\n

+\u00a0N\u1ebfu [C1] – [C2] = 0 => K\u1ebft qu\u1ea3 kinh doanh l\u00e0 kh\u00f4ng l\u00e3i, kh\u00f4ng l\u1ed7<\/p>\n

+\u00a0N\u1ebfu [C1] – [C2] > 0 => DN ho\u1ea1t \u0111\u1ed9ng SXKD c\u00f3 k\u1ebft qu\u1ea3 l\u00e0 l\u00e3i<\/p>\n

* \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 thu nh\u1eadp Mi\u1ec5n thu\u1ebf<\/strong>\u00a0th\u00ec c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u00e3i \u2013 l\u1ed7 nh\u01b0 sau:<\/p>\n

+ N\u1ebfu thu nh\u1eadp ch\u1ecbu thu\u1ebf > 0 => T\u1ee9c l\u00e0 c\u00f3 (Doanh thu + Thu nh\u1eadp kh\u00e1c ) > Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\u00a0\u00a0=> DN ho\u1ea1t \u0111\u1ed9ng SXKD c\u00f3 k\u1ebft qu\u1ea3 l\u00e0 l\u00e3i
\n+ N\u1ebfu thu nh\u1eadp ch\u1ecbu thu\u1ebf < 0 => T\u1ee9c l\u00e0 c\u00f3 (Doanh thu + Thu nh\u1eadp kh\u00e1c ) < Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\u00a0=> DN ho\u1ea1t \u0111\u1ed9ng SXKD c\u00f3 k\u1ebft qu\u1ea3 l\u00e0 l\u1ed7<\/p>\n

C\u00e1ch x\u00e1c \u0111\u1ecbnh l\u00e3i – l\u1ed7 theo th\u00f4ng tin tr\u00ean t\u1edd khai\u00a0QTT TNDN m\u1eabu 03\/TNDN \u0111\u1ed1i v\u1edbi DN kh\u00f4ng c\u00f3 thu nh\u1eadp mi\u1ec5n thu\u1ebf:<\/p>\n

+ N\u1ebfu [C1] < 0\u00a0=>\u00a0DN ho\u1ea1t \u0111\u1ed9ng SXKD c\u00f3 k\u1ebft qu\u1ea3 l\u00e0 l\u1ed7<\/p>\n

+ N\u1ebfu [C1] = 0 => K\u1ebft qu\u1ea3 kinh doanh l\u00e0 kh\u00f4ng l\u00e3i, kh\u00f4ng l\u1ed7<\/p>\n

+ N\u1ebfu [C1] > 0 => DN ho\u1ea1t \u0111\u1ed9ng SXKD c\u00f3 k\u1ebft qu\u1ea3 l\u00e0 l\u00e3i.<\/p>\n

2. Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n l\u1ed7:<\/span><\/h5>\n

Vi\u1ec7c chuy\u1ec3n l\u1ed7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo kho\u1ea3n 2 \u0111i\u1ec1u 9 c\u1ee7a th\u00f4ng t\u01b0 78\/2014\/TT-BTC nh\u01b0 sau:<\/p>\n

Doanh nghi\u1ec7p sau khi quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 b\u1ecb l\u1ed7 th\u00ec chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp (thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 tr\u1eeb thu nh\u1eadp mi\u1ec5n thu\u1ebf) c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo. Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7. Doanh nghi\u1ec7p t\u1ea1m th\u1eddi chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c qu\u00fd c\u1ee7a n\u0103m sau khi l\u1eadp t\u1edd khai t\u1ea1m n\u1ed9p qu\u00fd v\u00e0 chuy\u1ec3n ch\u00ednh th\u1ee9c v\u00e0o n\u0103m sau khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/p>\n

* Nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7:<\/strong><\/p>\n

– Ch\u1ec9 chuy\u1ec3n l\u1ed7 khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 l\u00e0 l\u00e3i<\/p>\n

=> Khi DN x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 l\u1ed7 r\u1ed3i th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 n\u1eefa<\/p>\n

– S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea3i to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c nh\u01b0ng t\u1ed1i \u0111a ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n b\u1eb1ng s\u1ed1 l\u00e3i
\n– Th\u1eddi gian chuy\u1ec3n l\u1ed7: Ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 t\u1ed1i \u0111a trong v\u00f2ng\u00a0 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.
\nV\u00ed d\u1ee5:<\/p>\n

C\u00f4ng ty K\u1ebf To\u00e1n X th\u00e0nh l\u1eadp v\u00e0o n\u0103m 2013 v\u00e0 c\u00f3 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh qua c\u00e1c n\u0103m chi ti\u1ebft nh\u01b0 sau:
\nT\u1eeb n\u0103m 2013 – 2017: \u0111\u1ec1u c\u00f3 k\u1ebft qu\u1ea3 kinh doanh l\u00e0 l\u00e3i<\/p>\n

C\u00f2n c\u00e1c n\u0103m ti\u1ebfp theo nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n\n\n\n
N\u0103m<\/strong><\/td>\nK\u1ebft qu\u1ea3<\/strong><\/td>\nTh\u1ef1c hi\u1ec7n<\/strong><\/td>\n<\/tr>\n
2018<\/strong><\/td>\nL\u1ed7: 50.000.000\u0111<\/td>\nV\u00ec c\u00f3 k\u1ebft qu\u1ea3 kinh doanh l\u00e0 l\u1ed7 r\u1ed3i n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 v\u00e0 c\u0169ng kh\u00f4ng c\u00f3 s\u1ed1 l\u1ed7 \u0111\u1ec3 chuy\u1ec3n\u00a0(Kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN)<\/td>\n<\/tr>\n
2019<\/strong><\/td>\nL\u1ed7: 20.000.000\u0111<\/td>\nV\u00ec c\u00f3 k\u1ebft qu\u1ea3 kinh doanh c\u0169ng l\u00e0 l\u1ed7\u00a0n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7\u00a0(Kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN)<\/td>\n<\/tr>\n
2020<\/strong><\/td>\nL\u00e3i: 6.000.000\u0111<\/td>\nV\u00ec c\u00f3 k\u1ebft qu\u1ea3 kinh doanh l\u00e0 l\u00e3i\u00a0v\u00e0 c\u00f3 s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh n\u00ean th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7:<\/p>\n

+ Chuy\u1ec3n t\u1eeb s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2018
\n+ S\u1ed1 ti\u1ec1n l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n: 6.000.000\u0111 (t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 l\u00e3i)<\/p>\n

=> Sau khi chuy\u1ec3n l\u1ed7 thu nh\u1eadp t\u00ednh thu\u1ebf = 0\u00a0(Kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN)<\/td>\n<\/tr>\n

2021<\/strong><\/td>\nL\u00e3i: 13.000.000\u0111<\/td>\nV\u00ec c\u00f3 k\u1ebft qu\u1ea3 kinh doanh l\u00e0 l\u00e3i\u00a0v\u00e0 c\u00f3 s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh n\u00ean th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7:
\n+ Chuy\u1ec3n t\u1eeb s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2018(Khi chuy\u1ec3n l\u1ed7 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang nguy\u00ean t\u1eafc \u201cChuy\u1ec3n li\u00ean t\u1ee5c<\/strong>\u201d, kh\u00f4ng \u0111\u01b0\u1ee3c ng\u1eaft qu\u00e3ng, kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1ea3y c\u00f3c sang chuy\u1ec3n s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2019)<\/em>+ S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n: 13.000.000\u0111 (t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 l\u00e3i)
\n=> Sau khi chuy\u1ec3n l\u1ed7 thu nh\u1eadp t\u00ednh thu\u1ebf = 0\u00a0(Kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN)<\/td>\n<\/tr>\n
2022<\/strong><\/td>\n\u00a0L\u00e3i: 20.000.000\u0111<\/td>\nV\u00ec c\u00f3 k\u1ebft qu\u1ea3 kinh doanh l\u00e0 l\u00e3i\u00a0v\u00e0 c\u00f3 s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh n\u00ean th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7:<\/p>\n

+ Chuy\u1ec3n t\u1eeb s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2018
\n(Khi chuy\u1ec3n l\u1ed7 ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang nguy\u00ean t\u1eafc \u201cChuy\u1ec3n li\u00ean t\u1ee5c<\/strong>\u201d, kh\u00f4ng \u0111\u01b0\u1ee3c ng\u1eaft qu\u00e3ng, nh\u1ea3y c\u00f3c sang chuy\u1ec3n s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2019)<\/em>
\n+ S\u1ed1 ti\u1ec1n l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n: 20.000.000\u0111 (t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 l\u00e3i)<\/p>\n

=> Sau khi chuy\u1ec3n l\u1ed7 thu nh\u1eadp t\u00ednh thu\u1ebf = 0\u00a0(Kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN)<\/td>\n<\/tr>\n

2023<\/strong><\/td>\nL\u1ed7: 5.000.000\u0111<\/td>\nV\u00ec c\u00f3 k\u1ebft qu\u1ea3 kinh doanh l\u00e0 l\u1ed7 r\u1ed3i\u00a0n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 n\u1eefa\u00a0(Kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Sang \u0111\u1ebfn n\u0103m 2024:\u00a0k\u1ebft qu\u1ea3 kinh doanh l\u00e0<\/strong>\u00a0L\u00e3i 30.000.000\u0111<\/strong><\/p>\n

=> Khi k\u1ebft qu\u1ea3 kinh doanh ra l\u00e3i m\u00e0 doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh th\u00ec s\u1ebd th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7:<\/strong><\/p>\n

T\u1ed5ng k\u1ebft<\/strong>: S\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n ho\u1eb7c ch\u01b0a chuy\u1ec3n h\u1ebft c\u1ee7a c\u00e1c n\u0103m c\u00f3 ph\u00e1t sinh l\u1ed7:<\/p>\n\n\n\n\n\n\n
N\u0103m c\u00f3 ph\u00e1t sinh l\u1ed7<\/strong><\/td>\nT\u1ed5ng s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m<\/strong><\/td>\nS\u1ed1 l\u1ed7 \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n<\/strong><\/td>\nS\u1ed1 l\u1ed7 ch\u01b0a chuy\u1ec3n h\u1ebft ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n<\/strong><\/td>\n<\/tr>\n
2018<\/strong><\/td>\n50.000.000\u0111<\/td>\n= 6 tri\u1ec7u chuy\u1ec3n v\u00e0o n\u0103m 2020 + 13 tri\u1ec7u chuy\u1ec3n v\u00e0o n\u0103m 2021 + 20\u00a0tri\u1ec7u chuy\u1ec3n v\u00e0o n\u0103m 2022 =\u00a039 tri\u1ec7u<\/strong><\/td>\n= 100 tri\u1ec7u – 39 tri\u1ec7u
\n= 61 tri\u1ec7u<\/td>\n<\/tr>\n
2019<\/strong><\/td>\n20.000.000\u0111<\/td>\n0<\/p>\n

(Ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o n\u0103m n\u00e0o)<\/td>\n

= 20.000.000\u0111<\/td>\n<\/tr>\n
2023<\/strong><\/td>\n5.000.000\u0111<\/td>\n0<\/p>\n

(Ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o n\u0103m n\u00e0o)<\/td>\n

= 5.000.000\u0111<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

X\u00e1c \u0111\u1ecbnh<\/strong>: S\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0 s\u1ed1 l\u1ed7 kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n:
\n* S\u1ed1 l\u1ed7 kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n<\/strong>:<\/p>\n

V\u00ec:\u00a0Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u1ed1i \u0111a l\u00e0 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo sau n\u0103m ph\u00e1t sinh l\u1ed7
\nN\u00ean: S\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i ch\u01b0a chuy\u1ec3n h\u1ebft c\u1ee7a n\u0103m 2018 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 v\u00e0o n\u0103m 2024 n\u1eefa<\/p>\n

Khi l\u00e0m QTT TNDN c\u1ee7a n\u0103m 2024 th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 c\u1ee7a c\u00e1c n\u0103m sau:<\/strong><\/p>\n\n\n\n\n
N\u0103m<\/strong><\/td>\n2019<\/strong><\/td>\n2020<\/strong><\/td>\n2021<\/strong><\/td>\n2022<\/strong><\/td>\n2023<\/strong><\/td>\n<\/tr>\n
S\u1ed1 n\u0103m chuy\u1ec3n<\/td>\n1 n\u0103m<\/td>\n2 n\u0103m<\/td>\n3 n\u0103m<\/td>\n4 n\u0103m<\/td>\n5 n\u0103m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

S\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2018 t\u1ed1i \u0111a l\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn n\u0103m 2023, b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 2023 tr\u1edf \u0111i l\u00e0 qu\u00e1 5 n\u0103m r\u1ed3i n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n n\u1eefa
\n* S\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o n\u0103m 2024: c\u1ee7a 2 n\u0103m 2019 v\u00e0 2023<\/strong><\/p>\n

+ N\u0103m 2019: 20.000.0000\u0111
\n+ N\u0103m 2023: 5.000.000\u0111<\/p>\n

=> T\u1ed5ng s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n l\u00e0:\u00a025.000.000\u0111<\/strong>
\n* X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o n\u0103m 2024:<\/strong><\/p>\n

V\u00ec “S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh<\/strong>” l\u00e0 25 tri\u1ec7u\u00a0<<\/strong>\u00a0“S\u1ed1 l\u00e3i ph\u00e1t sinh trong k\u1ef3<\/strong>” l\u00e0 30 tri\u1ec7u n\u00ean to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 l\u00e0 25.000.000\u0111 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n h\u1ebft v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2024
\n+ Sau khi chuy\u1ec3n l\u1ed7 th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf n\u0103m 2024\u00a0= Thu nh\u1eadp ch\u1ecbu thu\u1ebf\u00a030<\/strong>\u00a0tri\u1ec7u – S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n\u00a025<\/strong>\u00a0tri\u1ec7u =\u00a05\u00a0<\/strong>tri\u1ec7u<\/p>\n

=> S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2024 = 5.000.000\u0111 x 20% = 1.000.000\u0111<\/p>\n

2. M\u1eabu ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 m\u1eabu 03-2\/TNDN theo th\u00f4ng t\u01b0 80\/2021\/TT-BTC tr\u00ean ph\u1ea7n m\u1ec1m HTKK:<\/strong><\/span><\/h5>\n
\"Kh\u00f4ng
\n3. C\u00e1ch k\u00ea khai ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 03-2\/TNDN tr\u00ean ph\u1ea7n m\u1ec1m HTKK:<\/span><\/strong><\/h5>\n

B\u01b0\u1edbc 1<\/u><\/strong>:\u00a0Th\u00eam ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 03-2\/TNDN \u0111\u00ednh k\u00e8m v\u00e0o t\u1edd khai QTT TNDN m\u1eabu 03\/TNDN<\/strong><\/p>\n

N\u1ebfu t\u1ea1i b\u01b0\u1edbc ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 c\u00e1c b\u1ea1n ch\u01b0a th\u1ef1c hi\u1ec7n th\u00eam ph\u1ee5 l\u1ee5c 03-2\/TNDN th\u00ec t\u1ea1i t\u1edd khai QTT TNDN tr\u00ean ph\u1ea7n m\u1ec1m HTKK c\u00e1c b\u1ea1n v\u1eabn c\u00f3 th\u1ec3 th\u00eam \u0111\u01b0\u1ee3c ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 03-2\/TNDN n\u00e0y b\u1eb1ng c\u00e1ch:
\nB\u1ea5m v\u00e0o “Th\u00eam ph\u1ee5 l\u1ee5c<\/strong>” => Ph\u1ea7n m\u1ec1m xu\u1ea5t hi\u1ec7n b\u1ea3ng “Th\u00eam ph\u1ee5c l\u1ee5c k\u00ea khai<\/strong>” th\u00ec t\u00ecm \u0111\u1ebfn v\u00e0 b\u1ea5m t\u00edch ch\u1ecdn v\u00e0o ph\u1ee5 l\u1ee5c\u00a003-2\/TNDN<\/strong>\u00a0\u0111\u1ec3 th\u00eam<\/p>\n

B\u01b0\u1edbc 2<\/u><\/strong>:\u00a0L\u1ef1a ch\u1ecdn m\u1ee5c \u0111\u01b0a s\u1ed1 li\u1ec7u l\u00e0 I hay II<\/strong><\/p>\n

+ \u0110\u1ed1i v\u1edbi\u00a0doanh nghi\u1ec7p\u00a0KH\u00d4NG<\/strong>\u00a0c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec th\u1ef1c hi\u1ec7n t\u1ea1i\u00a0m\u1ee5c I<\/strong>
\n+ \u0110\u1ed1i v\u1edbi\u00a0doanh nghi\u1ec7pdoanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec n\u1ebfu c\u00f3 s\u1ed1 l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n th\u00ec th\u1ef1c hi\u1ec7n t\u1ea1i m\u1ee5c II<\/p>\n

B\u01b0\u1edbc 3<\/u><\/strong>:\u00a0\u0110\u01b0a s\u1ed1 li\u1ec7u v\u00e0o t\u1eebng c\u1ed9t trong b\u1ea3ng chuy\u1ec3n l\u1ed7:<\/strong>
\n– C\u1ed9t 1: S\u1ed1 th\u1ee9 t\u1ef1:\u00a0<\/strong>c\u00f3 5 d\u00f2ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi 5 n\u0103m \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7<\/p>\n

– C\u1ed9t 2: N\u0103m ph\u00e1t sinh l\u1ed7:\u00a0<\/strong>\u0111\u00e2y l\u00e0 5 n\u0103m c\u00f2n trong th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7. Ngo\u00e0i 5 n\u0103m n\u00e0y, n\u1ebfu c\u00e1c n\u0103m tr\u01b0\u1edbc n\u1eefa c\u00f3 s\u1ed1 l\u1ed7 ch\u01b0a chuy\u1ec3n h\u1ebft th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n n\u1eefa.<\/p>\n

Khi l\u00e0m tr\u00ean ph\u1ea7n m\u1ec1m HTKK:<\/p>\n

Ph\u1ea7n m\u1ec1m HTKK h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng sinh ra 5 d\u00f2ng t\u01b0\u1edbng \u1ee9ng v\u1edbi 5 n\u0103m tr\u01b0\u1edbc n\u0103m c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n.<\/p>\n

– C\u1ed9t 3 – S\u1ed1 l\u1ed7 ph\u00e1t sinh:<\/strong>\u00a0K\u00ea khai\u00a0T\u1ed5ng<\/strong>\u00a0s\u1ed1 ti\u1ec1n l\u1ed7 ph\u00e1t sinh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng n\u0103m \u0111\u00e3 k\u00ea khai t\u1ea1i c\u1ed9t (2).<\/p>\n

S\u1ed1 ti\u1ec1n \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1ea1i t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu 03\/TNDN c\u1ee7a nh\u1eefng n\u0103m \u0111\u00e3 k\u00ea khai t\u1ea1i c\u1ed9t (2) c\u00f3 ph\u00e1t sinh L\u1ed6:<\/p>\n

+ N\u1ebfu DN c\u00f3 thu nh\u1eadp mi\u1ec5n thu\u1ebf th\u00ec: S\u1ed1 l\u1ed7 c\u1ee7a n\u0103m =\u00a0[C1]<\/strong>\u00a0–\u00a0[C2]<\/strong>
\n+ N\u1ebfu DN kh\u00f4ng c\u00f3 thu nh\u1eadp mi\u1ec5n thu\u1ebf th\u00ec s\u1ed1 l\u1ed7 ch\u00ednh l\u00e0 s\u1ed1 ti\u1ec1n ph\u00e1t sinh \u00e2m t\u1ea1i ch\u1ec9 ti\u00eau\u00a0[C1]<\/strong>\u00a0\u2013 Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/p>\n

Khi l\u00e0m tr\u00ean ph\u1ea7n m\u1ec1m HTKK:<\/p>\n

Ch\u1ec9 ti\u00eau S\u1ed1 l\u1ed7 ph\u00e1t sinh (c\u1ed9t 3): cho ph\u00e9p NNT t\u1ef1 nh\u1eadp, d\u1ea1ng s\u1ed1, kh\u00f4ng \u00e2m, m\u1eb7c \u0111\u1ecbnh l\u00e0 0, ki\u1ec3m tra (3) >= [(4) + (5)], b\u1eaft bu\u1ed9c nh\u1eadp<\/p>\n

=> Th\u00f4ng tin m\u00e0 C\u00f4ng ty K\u1ebf To\u00e1n X \u0111\u00e3 k\u00ea khai trong \u1ea3nh ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 03-2\/TNDN b\u00ean tr\u00ean:<\/strong><\/p>\n

+ N\u0103m 2020: C\u00f3 t\u1ed5ng s\u1ed1 l\u1ed7 l\u00e0 15.000.000\u0111\u00a0<\/strong>(Tr\u00ean t\u1edd khai QTT TNDN m\u1eabu 03\/TNDN c\u1ee7a n\u0103m 2020\u00a0c\u00f3 ph\u00e1t sinh Ch\u1ec9 ti\u00eau [C1] = (15.000.000))
\n+ N\u0103m\u00a02021<\/strong>:\u00a0C\u00f3 t\u1ed5ng s\u1ed1 l\u1ed7 l\u00e0 8.000.000\u0111\u00a0<\/strong>(Tr\u00ean t\u1edd khai QTT TNDN m\u1eabu 03\/TNDN c\u1ee7a n\u0103m 2021 c\u00f3 ph\u00e1t sinh\u00a0Ch\u1ec9 ti\u00eau\u00a0[C1]\u00a0=\u00a0(8.000.000))<\/p>\n

(S\u1ed1 ti\u1ec1n ph\u00e1t sinh trong nho\u1eb7c \u0111\u01a1n l\u00e0 s\u1ed1 \u00e2m, t\u1ee9c l\u00e0 k\u1ebft qu\u1ea3 nh\u1ecf h\u01a1n 0 -> l\u00e0 l\u1ed7)<\/p>\n

=> K\u00ea khai th\u00f4ng tin n\u00e0y v\u00e0o c\u1ed9t 3\u00a0 c\u1ee7a ph\u1ee5 l\u1ee5c 03-2\/TNDN tr\u00ean ph\u1ea7n m\u1ec1m HTKK
\nL\u01b0u \u00fd khi k\u00ea khai:<\/strong>\u00a0Ph\u1ea3i k\u00ea khai \u0111\u00fang d\u00f2ng c\u1ee7a t\u1eebng n\u0103m ph\u00e1t sinh l\u1ed7
\n(S\u1ed1 l\u1ed7 c\u1ee7a n\u0103m n\u00e0o th\u00ec ph\u1ea3i \u0111\u01b0a v\u00e0o \u0111\u00fang d\u00f2ng c\u1ee7a n\u0103m \u0111\u00f3)
\n– C\u1ed9t (4) – S\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc<\/strong>: k\u00ea khai t\u1ed5ng s\u1ed1 l\u1ed7 \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc c\u1ee7a t\u1eebng n\u0103m.<\/p>\n

Khi l\u00e0m tr\u00ean ph\u1ea7n m\u1ec1m HTKK:<\/p>\n

Ch\u1ec9 ti\u00eau S\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc (c\u1ed9t 4): cho ph\u00e9p NNT t\u1ef1 nh\u1eadp, d\u1ea1ng s\u1ed1, kh\u00f4ng \u00e2m, m\u1eb7c \u0111\u1ecbnh l\u00e0 0
\n=> Th\u00f4ng tin m\u00e0 C\u00f4ng ty K\u1ebf To\u00e1n X \u0111\u00e3 k\u00ea khai trong \u1ea3nh ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 03-2\/TNDN b\u00ean tr\u00ean:<\/strong><\/p>\n

+ N\u0103m\u00a02020<\/strong>\u00a0\u0110\u00e3 chuy\u1ec3n =\u00a05.000.000\u0111\u00a0<\/strong>(\u0111\u00e3 chuy\u1ec3n 3 tri\u1ec7u v\u00e0o n\u0103m 2022 v\u00e0 3 tri\u1ec7u v\u00e0o n\u0103m 2022)
\n+ N\u0103m\u00a02021\u00a0<\/strong>\u0110\u00e3 chuy\u1ec3n =\u00a00\u00a0<\/strong>(V\u00ec ch\u01b0a chuy\u1ec3n v\u00e0o n\u0103m n\u00e0o)
\n=> K\u00ea khai th\u00f4ng tin n\u00e0y v\u00e0o c\u1ed9t 4 c\u1ee7a ph\u1ee5 l\u1ee5c 03-2\/TNDN tr\u00ean ph\u1ea7n m\u1ec1m HTKK
\nL\u01b0u \u00fd khi k\u00ea khai:\u00a0<\/strong>K\u00ea khai\u00a0\u0111\u00fang d\u00f2ng c\u1ee7a t\u1eebng n\u0103m ph\u00e1t sinh l\u1ed7
\n(S\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n c\u1ee7a n\u0103m n\u00e0o th\u00ec ph\u1ea3i \u0111\u01b0a v\u00e0o \u0111\u00fang d\u00f2ng c\u1ee7a n\u0103m \u0111\u00f3)
\n– C\u1ed9t (5) – S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n trong k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y<\/strong>: K\u00ea khai s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n trong k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y c\u1ee7a t\u1eebng n\u0103m.
\n– X\u00e1c \u0111\u1ecbnh theo \u0111\u00fang nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7 \u0111\u00e3 h\u01b0\u1edbng d\u1eabn \u1edf tr\u00ean:<\/p>\n

+ Chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c
\n+ S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 l\u00e3i c\u1ee7a k\u1ef3 quy\u1ebft to\u00e1n.(N\u1ebfu chuy\u1ec3n qu\u00e1 s\u1ed1 l\u00e3i ph\u1ea7n m\u1ec1m s\u1ebd c\u1ea3nh b\u00e1o \u0111\u1ecf<\/em>)<\/p>\n

T\u1ed5ng s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u00ean d\u00f2ng \u201cT\u1ed5ng c\u1ed9ng\u201dc\u1ee7a c\u1ed9t (5) kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u00e3i. ([C3]<\/strong>\u00a0ph\u1ea3i\u00a0< =\u00a0<\/em>[C1]<\/strong>\u00a0–\u00a0[C2]<\/strong>).<\/p>\n

=> Th\u00f4ng tin m\u00e0 C\u00f4ng ty K\u1ebf To\u00e1n X \u0111\u00e3 k\u00ea khai trong \u1ea3nh ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 03-2\/TNDN b\u00ean tr\u00ean:<\/strong>
\nN\u0103m 2024, c\u00f4ng ty K\u1ebf To\u00e1n X c\u00f3 k\u1ebft qu\u1ea3 kinh doanh l\u00e0 l\u00e3i 38.500.000\u0111 (Tr\u00ean t\u1edd khai QTT TNDN m\u1eabu 03\/TNDN c\u1ee7a n\u0103m 2024 c\u00f3 ph\u00e1t sinh Ch\u1ec9 ti\u00eau [C1] = 38.500.000\u0111)
\nm\u00e0:<\/p>\n\n\n\n\n\n\n
N\u0103m ph\u00e1t sinh l\u1ed7<\/td>\nT\u1ed5ng s\u1ed1 l\u1ed7<\/td>\nS\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n<\/td>\nS\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n<\/strong><\/td>\n<\/tr>\n
2020<\/strong><\/td>\n15.000.000<\/strong><\/td>\n5.000.000<\/strong><\/td>\n10<\/strong>.000.000<\/td>\n<\/tr>\n
2021<\/strong><\/td>\n8.000.000<\/strong><\/td>\n0<\/strong><\/td>\n8.000.000<\/strong><\/td>\n<\/tr>\n
T\u1ed5ng s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh<\/strong><\/td>\n18.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

V\u00ec “S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n theo quy \u0111\u1ecbnh<\/strong>” l\u00e0 18.000.000\u0111\u00a0<<\/strong>\u00a0“S\u1ed1 l\u00e3i ph\u00e1t sinh trong k\u1ef3<\/strong>” l\u00e0 38.500.000\u0111 n\u00ean to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 l\u00e0 18.000.000\u0111 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n h\u1ebft v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2024<\/p>\n

L\u01b0u \u00fd khi k\u00ea khai:\u00a0S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1ee7a n\u0103m n\u00e0o l\u00e0 bao nhi\u00eau th\u00ec ph\u1ea3i \u0111\u01b0a v\u00e0o \u0111\u00fang d\u00f2ng c\u1ee7a n\u0103m \u0111\u00f3.<\/strong><\/p>\n

– C\u1ed9t (6) – S\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau<\/strong>:<\/p>\n

Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p: (6) = (3)-(4)-(5)
\n\u0110\u00e2y l\u00e0 s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau c\u1ee7a t\u1eebng n\u0103m.<\/p>\n

=> Sau khi th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 t\u1ea1i ph\u1ee5 l\u1ee5c 03-2\/TNDN th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 ti\u1ec1n t\u1eeb D\u00f2ng \u201cT\u1ed5ng c\u1ed9ng\u201d c\u1ee7a c\u1ed9t (5) trong M\u1ee5c I l\u00ean ch\u1ec9 ti\u00eau C3a c\u1ee7a t\u1edd khai QTT TNDN m\u1eabu 03\/TNDN = 18.000.000<\/strong><\/p>\n

C\u00e1c c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n t\u1ea1i ph\u1ee5 l\u1ee5c 03-2\/TNDN: Ph\u1ea7n m\u1ec1m HTKK\u00a0 h\u1ed7 tr\u1ee3 t\u00ednh to\u00e1n theo c\u00f4ng th\u1ee9c:<\/strong><\/p>\n

+ S\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau: c\u1ed9t (6) = c\u1ed9t(3) – c\u1ed9t(4) – c\u1ed9t(5)<\/p>\n

+ D\u00f2ng t\u1ed5ng c\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng Ch\u1ec9 ti\u00eau [04] = T\u1ed5ng c\u1ed9t (5) m\u1ee5c I, Ch\u1ec9 ti\u00eau [05] = T\u1ed5ng c\u1ed9t (5) m\u1ee5c II<\/p>\n

– C\u00e1c ch\u1ec9 ti\u00eau ki\u1ec3m tra logic b\u1eaft bu\u1ed9c \u0111\u00fang:<\/p>\n

+ Gi\u00e1 tr\u1ecb n\u0103m ph\u00e1t sinh l\u1ed7 (c\u1ed9t 2) ph\u1ea3i nh\u1ecf h\u01a1n n\u0103m quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/p>\n

+ S\u1ed1 l\u1ed7 ph\u00e1t sinh (c\u1ed9t 3) >= (\u201cS\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc (c\u1ed9t 4)\u201d + \u201cS\u1ed1 l\u1ed7 chuy\u1ec3n trong k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y (c\u1ed9t 5)\u201d), n\u1ebfu kh\u00f4ng th\u1ecfa m\u00e3n \u1ee9ng d\u1ee5ng \u0111\u01b0a ra c\u1ea3nh b\u00e1o v\u00e0ng v\u00e0 v\u1eabn cho in<\/p>\n

+ T\u1ed5ng c\u1ed9t (5) \u0111\u01b0\u1ee3c \u0111\u01b0a l\u00ean ch\u1ec9 ti\u00eau [C3] c\u1ee7a t\u1edd khai 03\/TNDN.<\/p>\n

+ Ki\u1ec3m tra n\u1ebfu (T\u1ed5ng c\u1ed9t (5) + T\u1ed5ng c\u1ed9t (6)) >= ([C1] \u2013 [C2]) v\u00e0 C3 < C1 \u2013C2 th\u00ec \u1ee9ng d\u1ee5ng \u0111\u01b0a ra c\u1ea3nh b\u00e1o \u0111\u1ecf t\u1ea1i ch\u1ec9 ti\u00eau T\u1ed5ng c\u1ed9t (6) \u201cKh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau khi c\u00f2n ph\u00e1t sinh thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 n\u00e0y [C4]\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 m\u1eabu 03-2\/TNDN theo th\u00f4ng t\u01b0 80\/2021\/TT-BTC khi l\u00e0m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean ph\u1ea7n m\u1ec1m HTKK 1. C\u00e1ch x\u00e1c \u0111\u1ecbnh l\u00e3i – l\u1ed7: L\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch \u00e2m v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a bao […]<\/p>\n","protected":false},"author":1,"featured_media":1325,"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-1181","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\/1181","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=1181"}],"version-history":[{"count":9,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1181\/revisions"}],"predecessor-version":[{"id":1263,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1181\/revisions\/1263"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1325"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}