{"id":141,"date":"2023-12-31T18:59:36","date_gmt":"2023-12-31T18:59:36","guid":{"rendered":"http:\/\/localhost\/cmatest\/?p=141"},"modified":"2026-01-08T09:26:46","modified_gmt":"2026-01-08T09:26:46","slug":"cach-tinh-thue-thu-nhap-doanh-nghiep-va-hach-toan-thue-tndn","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2023\/12\/31\/cach-tinh-thue-thu-nhap-doanh-nghiep-va-hach-toan-thue-tndn\/","title":{"rendered":"C\u00e1ch t\u00ednh Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p & h\u1ea1ch to\u00e1n Thu\u1ebf TNDN"},"content":{"rendered":"\r\n\r\n\r\n

I. Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf TNDN)<\/strong><\/span><\/h4>\r\n\r\n\r\n\r\n
1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/strong><\/h5>\r\n\r\n\r\n\r\n

Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu, t\u00ednh tr\u00ean ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\r\n\r\n\r\n\r\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h5>\r\n\r\n\r\n\r\n

\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec1u ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf TNDN bao g\u1ed3m:<\/p>\r\n\r\n\r\n\r\n

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  • Doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong n\u01b0\u1edbc theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/li>\r\n\r\n\r\n\r\n
  • Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 s\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c kh\u00f4ng th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam;<\/li>\r\n\r\n\r\n\r\n
  • C\u00e1c c\u01a1 s\u1edf c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam;<\/li>\r\n\r\n\r\n\r\n
  • C\u00e1c t\u1ed5 ch\u1ee9c h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3;<\/li>\r\n\r\n\r\n\r\n
  • C\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c\u2026<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

    L\u01b0u \u00fd: Tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf TNDN theo quy \u0111\u1ecbnh nh\u01b0: h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh, h\u1ee3p t\u00e1c x\u00e3 s\u1ea3n xu\u1ea5t c\u00f3 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m m\u1eb7t h\u00e0ng v\u1ec1 n\u00f4ng nghi\u1ec7p nh\u01b0 tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n…<\/p>\r\n\r\n\r\n\r\n

    3. K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h5>\r\n\r\n\r\n\r\n

    K\u1ef3 t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh:<\/p>\r\n\r\n\r\n\r\n

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    • N\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u01b0\u1ee3c b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01 \u0111\u1ebfn 31\/12 c\u1ee7a n\u0103m \u0111\u00f3;<\/li>\r\n\r\n\r\n\r\n
    • N\u0103m t\u00e0i ch\u00ednh l\u00e0 n\u0103m c\u00f3 kho\u1ea3ng th\u1eddi gian t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 12 th\u00e1ng v\u00e0 b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01 \u0111\u1ea7u qu\u00fd c\u1ee7a n\u0103m \u0111\u00f3.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

      \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf n\u0103m \u0111\u1ea7u ti\u00ean v\u00e0 doanh nghi\u1ec7p c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf n\u0103m cu\u1ed1i c\u00f9ng khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, ho\u1eb7c s\u00e1p nh\u1eadp, chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, ph\u00e1 s\u1ea3n, gi\u1ea3i th\u1ec3 c\u00f3 th\u1eddi gian ng\u1eafn h\u01a1n 3 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c c\u1ed9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m ti\u1ebfp theo \u0111\u1ec3 h\u00ecnh th\u00e0nh m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf TNDN. K\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c cu\u1ed1i c\u00f9ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15 th\u00e1ng.<\/p>\r\n\r\n\r\n\r\n

      \u27a4 K\u1ef3 t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i<\/p>\r\n\r\n\r\n\r\n

      K\u1ef3 t\u00ednh thu\u1ebf TNDN theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam khi c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam m\u00e0 kho\u1ea3n n\u00e0y kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p.<\/p>\r\n\r\n\r\n\r\n

      \u27a4 Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\r\n\r\n\r\n\r\n

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      • Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd 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 trong n\u0103m d\u01b0\u01a1ng l\u1ecbch 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. Tr\u01b0\u1eddng h\u1ee3p th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh th\u00ec th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh d\u1eddi v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo;<\/li>\r\n\r\n\r\n\r\n
      • Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf TNDN c\u0169ng l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf, ri\u00eang th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m t\u00ednh th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 75% s\u1ed1 thu\u1ebf ph\u00e1t sinh ph\u1ea3i n\u1ed9p (h\u1ea1n n\u1ed9p c\u00f9ng h\u1ea1n v\u1edbi b\u00e1o c\u00e1o thu\u1ebf qu\u00fd 3 trong n\u0103m).<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

        II. H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n, c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/span><\/h4>\r\n\r\n\r\n\r\n
        1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00f4ng x\u00e1c \u0111\u1ecbnh r\u00f5 chi ph\u00ed trong k\u1ef3 t\u00ednh thu\u1ebf<\/strong><\/h5>\r\n\r\n\r\n\r\n

        T\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng v\u00e0 th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed nh\u01b0ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu th\u00ec thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3i k\u00ea khai v\u00e0 t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu khi n\u1ed9p thu\u1ebf TNDN.<\/p>\r\n\r\n\r\n\r\n

        \u27a4 C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNDN\u00a0<\/p>\r\n\r\n\r\n\r\n

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        Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/td>\r\n=<\/td>\r\nDoanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5<\/td>\r\nx<\/td>\r\nThu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

        \u27a4 Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/p>\r\n\r\n\r\n\r\n

        Theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2008 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu nh\u01b0 sau:<\/p>\r\n\r\n\r\n\r\n

        \r\n\r\n\r\n\r\n\r\n\r\n\r\n
        Ng\u00e0nh ngh\u1ec1<\/strong><\/td>\r\nT\u1ef7 l\u1ec7<\/strong><\/td>\r\n<\/tr>\r\n
        Ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 (G\u1ed3m l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi)<\/td>\r\n5%<\/td>\r\n<\/tr>\r\n
        Kinh doanh h\u00e0ng h\u00f3a<\/td>\r\n1%<\/td>\r\n<\/tr>\r\n
        Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/td>\r\n2%<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n
        2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh r\u00f5 chi ph\u00ed trong k\u1ef3 t\u00ednh thu\u1ebf<\/strong><\/h5>\r\n\r\n\r\n\r\n

        \u27a4 C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNDN<\/p>\r\n\r\n\r\n\r\n

        \r\n\r\n\r\n\r\n
        Thu\u1ebf TNDN<\/td>\r\n=<\/td>\r\n[Thu nh\u1eadp t\u00ednh thu\u1ebf – Ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 KH&CN (n\u1ebfu c\u00f3)]<\/td>\r\nx<\/td>\r\nThu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

        2.1. Ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 Khoa h\u1ecdc & C\u00f4ng ngh\u1ec7 (KH&CN)<\/strong><\/p>\r\n\r\n\r\n\r\n

        Theo Th\u00f4ng t\u01b0 12\/2016\/TTLT-BKHCN-BTC, ng\u00e0y 28\/06\/2016 c\u1ee7a B\u1ed9 Khoa h\u1ecdc & C\u00f4ng ngh\u1ec7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng bao g\u1ed3m: c\u00e1c doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c c\u00f3 li\u00ean quan.<\/p>\r\n\r\n\r\n\r\n

        \u27a4 Quy \u0111\u1ecbnh tr\u00edch l\u1eadp qu\u1ef9 KH&CN<\/p>\r\n\r\n\r\n\r\n

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        • Qu\u1ef9 c\u00f3 th\u1ec3 t\u1ed5 ch\u1ee9c d\u01b0\u1edbi 2 h\u00ecnh th\u1ee9c l\u00e0 th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n; tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p v\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c qu\u1ef9;<\/li>\r\n\r\n\r\n\r\n
        • H\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c qu\u1ef9 do c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh;<\/li>\r\n\r\n\r\n\r\n
        • H\u1eb1ng n\u0103m doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o tr\u00edch l\u1eadp, \u0111i\u1ec1u chuy\u1ec3n v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

          \u27a4 M\u1ee9c tr\u00edch l\u1eadp qu\u1ef9 KH&CN<\/p>\r\n\r\n\r\n\r\n

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          • \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc: t\u1eeb 3% \u0111\u1ebfn 10%;<\/li>\r\n\r\n\r\n\r\n
          • \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kh\u00e1c: t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 10% thu nh\u1eadp t\u00ednh thu\u1ebf TNDN trong k\u1ef3.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

            2.2. Thu nh\u1eadp t\u00ednh thu\u1ebf TNDN<\/strong><\/p>\r\n\r\n\r\n\r\n

            Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\r\n\r\n\r\n\r\n

            \r\n\r\n\r\n\r\n
            Thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\r\n=<\/td>\r\nKho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/td>\r\n–<\/td>\r\n(Kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf + C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh)<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

            L\u01b0u \u00fd: N\u1ebfu thu nh\u1eadp t\u00ednh thu\u1ebf b\u00e9 h\u01a1n ho\u1eb7c b\u1eb1ng 0 th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN.<\/p>\r\n\r\n\r\n\r\n

            2.3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/strong><\/p>\r\n\r\n\r\n\r\n

            Theo \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\r\n\r\n\r\n\r\n

            \r\n\r\n\r\n\r\n
            Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/td>\r\n=<\/td>\r\nDoanh thu<\/td>\r\n–<\/td>\r\nChi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/td>\r\n+<\/td>\r\nC\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

            Trong \u0111\u00f3:\u00a0<\/p>\r\n\r\n\r\n\r\n

            >> Doanh thu – Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 14, ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 149\/2001\/Q\u0110-BTC k\u00fd ng\u00e0y 31\/12\/2001 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec doanh thu l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf thu \u0111\u01b0\u1ee3c t\u1eeb ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ti\u1ec1n gia c\u00f4ng c\u00f3 \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\r\n\r\n\r\n\r\n

            >> Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb – Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo Th\u00f4ng t\u01b0 25\/2018\/TT quy \u0111\u1ecbnh: L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf.<\/p>\r\n\r\n\r\n\r\n

            >> Thu nh\u1eadp kh\u00e1c – Theo \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC th\u00ec thu nh\u1eadp kh\u00e1c l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng thu\u1ed9c l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 kinh doanh m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u01b0\u1edbc \u0111\u00f3 bao g\u1ed3m c\u00e1c kho\u1ea3n nh\u01b0 sau:<\/p>\r\n\r\n\r\n\r\n

              \r\n
            • Vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00e1t sinh thu nh\u1eadp;<\/li>\r\n\r\n\r\n\r\n
            • Thu nh\u1eadp t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n (tr\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n), chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n v\u00e0 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c;<\/li>\r\n\r\n\r\n\r\n
            • L\u00e3i ti\u1ec1n g\u1eedi, cho vay ph\u00e1t sinh thu nh\u1eadp;<\/li>\r\n\r\n\r\n\r\n
            • Thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n ngo\u1ea1i t\u1ec7, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1;<\/li>\r\n\r\n\r\n\r\n
            • C\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i nay \u0111\u00e3 thu h\u1ed3i \u0111\u01b0\u1ee3c, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3;<\/li>\r\n\r\n\r\n\r\n
            • Kho\u1ea3n thu v\u1ec1 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng, vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng;<\/li>\r\n\r\n\r\n\r\n
            • \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh khi c\u00f3 ch\u00eanh l\u1ec7ch;<\/li>\r\n\r\n\r\n\r\n
            • Thu nh\u1eadp t\u1eeb qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng ti\u1ec1n ho\u1eb7c b\u1eb1ng hi\u1ec7n v\u1eadt;<\/li>\r\n\r\n\r\n\r\n
            • Thu nh\u1eadp v\u1ec1 ph\u1ebf ph\u1ea9m, ph\u1ebf li\u1ec7u;<\/li>\r\n\r\n\r\n\r\n
            • Ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu nh\u1eadp;<\/li>\r\n\r\n\r\n\r\n
            • C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u2026<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

              2.4. Thu nh\u1eadp mi\u1ec5n thu\u1ebf TNDN<\/strong><\/p>\r\n\r\n\r\n\r\n

              Theo \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC v\u00e0 Kho\u1ea3n 1, Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/p>\r\n\r\n\r\n\r\n

                \r\n
              • Thu nh\u1eadp t\u1eeb ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, tr\u1ed3ng tr\u1ecdt, ch\u1ebf bi\u1ebfn th\u1ee7y s\u1ea3n, n\u00f4ng s\u1ea3n, h\u1ee3p t\u00e1c x\u00e3 s\u1ea3n xu\u1ea5t mu\u1ed1i v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m thanh l\u00fd, b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m li\u00ean quan (tr\u1eeb thanh l\u00fd v\u01b0\u1eddn c\u00e2y cao su);<\/li>\r\n\r\n\r\n\r\n
              • Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, di\u00eam nghi\u1ec7p, ng\u01b0 nghi\u1ec7p c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7t bi\u1ec7t kh\u00f3 kh\u0103n v\u1ec1 kinh t\u1ebf – x\u00e3 h\u1ed9i;\u00a0<\/li>\r\n\r\n\r\n\r\n
              • Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p bao g\u1ed3m: thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc; c\u00e0y, b\u1eeba \u0111\u1ea5t; n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng; d\u1ecbch v\u1ee5 ph\u00f2ng tr\u1eeb b\u1ec7nh cho c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p;<\/li>\r\n\r\n\r\n\r\n
              • Nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u00f3 ph\u00e1t sinh thu nh\u1eadp c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7. S\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m trong th\u1eddi gian s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m c\u00f3 ph\u00e1t sinh thu nh\u1eadp v\u1ec1 vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\r\n\r\n\r\n\r\n
              • Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u00f3 s\u1ed1 lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi sau cai nghi\u1ec7n, khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi nhi\u1ec5m HIV b\u00ecnh qu\u00e2n trong n\u0103m chi\u1ebfm t\u1eeb 30% tr\u1edf l\u00ean trong t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m c\u1ee7a doanh nghi\u1ec7p\u2026;<\/li>\r\n\r\n\r\n\r\n
              • Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi \u0111ang cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS;<\/li>\r\n\r\n\r\n\r\n
              • Ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, li\u00ean k\u1ebft, li\u00ean doanh c\u00f3 ph\u00e1t sinh thu nh\u1eadp \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc sau khi b\u00ean nh\u1eadn g\u00f3p v\u1ed1n, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, li\u00ean k\u1ebft, li\u00ean doanh \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh;<\/li>\r\n\r\n\r\n\r\n
              • Ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, nghi\u00ean c\u1ee9u khoa h\u1ecdc, ngh\u1ec7 thu\u1eadt, v\u0103n h\u00f3a, t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i kh\u00e1c c\u00f3 ph\u00e1t sinh kho\u1ea3n t\u00e0i tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c;<\/li>\r\n\r\n\r\n\r\n
              • Ph\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) l\u1ea7n \u0111\u1ea7u c\u00f3 ph\u00e1t sinh thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i; n\u1ed9p thu\u1ebf TNDN c\u00e1c l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp theo khi c\u00f3 ph\u00e1t sinh theo quy \u0111\u1ecbnh;<\/li>\r\n\r\n\r\n\r\n
              • Vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 nh\u00e0 n\u01b0\u1edbc giao khi ph\u00e1t sinh c\u1ee7a Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam trong ho\u1ea1t \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u; ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng;<\/li>\r\n\r\n\r\n\r\n
              • Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia;<\/li>\r\n\r\n\r\n\r\n
              • \u1ede \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n v\u1ec1 kinh t\u1ebf – x\u00e3 h\u1ed9i c\u00f3 ph\u00e1t sinh thu nh\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7;<\/li>\r\n\r\n\r\n\r\n
              • Trong th\u1eddi gian th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m theo quy \u0111\u1ecbnh v\u1ec1 thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1 c\u00f3 ph\u00e1t sinh thu nh\u1eadp.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

                2.5. C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n<\/strong><\/p>\r\n\r\n\r\n\r\n

                Theo \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC th\u00ec cu\u1ed1i n\u0103m sau khi quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 doanh nghi\u1ec7p l\u1ed7 th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 \u0111\u00f3 v\u00e0o thu nh\u1eadp (thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 tr\u1eeb thu nh\u1eadp mi\u1ec5n thu\u1ebf) v\u00e0 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.<\/p>\r\n\r\n\r\n\r\n

                  \r\n
                • Khi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 l\u00e3i, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n);<\/li>\r\n\r\n\r\n\r\n
                • Khi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n) ph\u00e1t sinh l\u00e3i th\u00ec doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf TNDN theo quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh sang.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

                  2.6. Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/strong><\/p>\r\n\r\n\r\n\r\n

                  C\u00e1c ng\u00e0nh ngh\u1ec1 c\u00f3 thu\u1ebf su\u1ea5t kh\u00f4ng \u0111\u1ed5i \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i theo Th\u00f4ng t\u01b0 123\/2012\/TT-BTC \u0111\u01b0\u1ee3c k\u00fd ng\u00e0y 27\/07\/2012:<\/p>\r\n\r\n\r\n\r\n

                    \r\n
                  • Thu\u1ebf su\u1ea5t 32% – 50% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam v\u1ec1 l\u0129nh v\u1ef1c th\u0103m d\u00f2, khai th\u00e1c t\u00ecm ki\u1ebfm d\u1ea7u kh\u00ed;<\/li>\r\n\r\n\r\n\r\n
                  • Thu\u1ebf su\u1ea5t 40% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c t\u00ecm ki\u1ebfm c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm nh\u01b0 v\u00e0ng, b\u1ea1c, thi\u1ebfc, wolfram, antimoan, \u0111\u00e1 qu\u00fd, b\u1ea1ch kim, \u0111\u1ea5t hi\u1ebfm (tr\u1eeb d\u1ea7u kh\u00ed);<\/li>\r\n\r\n\r\n\r\n
                  • Thu\u1ebf su\u1ea5t 50% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c m\u1ecf, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

                    C\u00e1c ng\u00e0nh ngh\u1ec1 c\u00f3 thu\u1ebf su\u1ea5t thay \u0111\u1ed5i qua c\u00e1c giai \u0111o\u1ea1n:<\/p>\r\n\r\n\r\n\r\n

                    \r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
                    Kho\u1ea3ng th\u1eddi gian \u00e1p d\u1ee5ng<\/strong><\/td>\r\nNg\u00e0nh ngh\u1ec1<\/strong><\/td>\r\nM\u1ee9c\u00a0<\/strong>thu\u1ebf su\u1ea5t<\/strong><\/td>\r\nTh\u00f4ng t\u01b0<\/strong><\/td>\r\n<\/tr>\r\n
                    T\u1eeb 01\/07\/2013\u00a0tr\u1edf v\u1ec1 tr\u01b0\u1edbc<\/td>\r\nC\u00e1c doanh nghi\u1ec7p ng\u00e0nh ngh\u1ec1 ph\u1ed5 th\u00f4ng<\/td>\r\n25%<\/td>\r\nTh\u00f4ng t\u01b0 123\/2012\/TT-BTC k\u00fd ng\u00e0y 27\/07\/2012<\/td>\r\n<\/tr>\r\n
                    T\u1eeb 01\/07\/2013\u00a0<\/td>\r\nDoanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu trong n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng v\u00e0 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt bao g\u1ed3m \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3.<\/td>\r\n20%<\/td>\r\nTh\u00f4ng t\u01b0 141\/2013\/TT-BTC k\u00fd ng\u00e0y 16\/10\/2013<\/td>\r\n<\/tr>\r\n
                    Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu trong n\u0103m tr\u00ean 20 t\u1ef7<\/td>\r\n25%<\/td>\r\n<\/tr>\r\n
                    Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf)<\/td>\r\n<\/tr>\r\n
                    T\u1eeb 01\/01\/2014 \u0111\u1ebfn ng\u00e0y 31\/12\/2015<\/td>\r\nDoanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu trong n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 v\u00e0 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt bao g\u1ed3m \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3<\/td>\r\n20%<\/td>\r\nTh\u00f4ng t\u01b0 78\/2014\/TT-BTC k\u00fd ng\u00e0y 18\/09\/2014 v\u00e0 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC k\u00fd ng\u00e0y 22\/06\/2015<\/td>\r\n<\/tr>\r\n
                    Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu trong n\u0103m tr\u00ean 20 t\u1ef7<\/td>\r\n22%<\/td>\r\n<\/tr>\r\n
                    Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf)<\/td>\r\n<\/tr>\r\n
                    T\u1eeb 01\/01\/2016 tr\u1edf \u0111i<\/td>\r\n– C\u00e1c doanh nghi\u1ec7p ng\u00e0nh ngh\u1ec1 ph\u1ed5 th\u00f4ng- Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n- Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n- Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/td>\r\n20%<\/td>\r\nTh\u00f4ng t\u01b0 78\/2014\/TT-BTC k\u00fd ng\u00e0y 18\/09\/2014 v\u00e0 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC k\u00fd ng\u00e0y 22\/06\/2015<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n
                    3. H\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf TNDN<\/strong><\/h5>\r\n\r\n\r\n\r\n
                      \r\n
                    • Khi t\u00ednh thu\u1ebf TNDN:<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

                      N\u1ee3 TK 821 – Chi ph\u00ed thu\u1ebf TNDN;<\/p>\r\n\r\n\r\n\r\n

                      C\u00f3 TK 3334 – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\r\n\r\n\r\n\r\n

                        \r\n
                      • Khi n\u1ed9p ti\u1ec1n thu\u1ebf TNDN v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc:<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

                        N\u1ee3 TK 3334 – Thu\u1ebf TNDN;<\/p>\r\n\r\n\r\n\r\n

                        C\u00f3 TK 111, 112.<\/p>\r\n\r\n\r\n\r\n

                          \r\n
                        • Cu\u1ed1i n\u0103m, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh:<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

                          >> N\u1ebfu s\u1ed1 thu\u1ebf TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m, th\u00ec ghi s\u1ed1 ch\u00eanh l\u1ec7ch nh\u01b0 sau:<\/p>\r\n\r\n\r\n\r\n

                          N\u1ee3 TK 3334 – Thu\u1ebf TNDN;<\/p>\r\n\r\n\r\n\r\n

                          C\u00f3 TK 821 – Chi ph\u00ed thu\u1ebf TNDN (8211).<\/p>\r\n\r\n\r\n\r\n

                          >> N\u1ebfu s\u1ed1 thu\u1ebf TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m, th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ph\u1ea3i n\u1ed9p thi\u1ebfu, ghi nh\u01b0 sau:<\/p>\r\n\r\n\r\n\r\n

                          N\u1ee3 TK 821 – Chi ph\u00ed thu\u1ebf TNDN (8211);<\/p>\r\n\r\n\r\n\r\n

                          C\u00f3 TK 3334 – Thu\u1ebf TNDN.<\/p>\r\n\r\n\r\n\r\n

                          >> Khi th\u1ef1c n\u1ed9p s\u1ed1 ch\u00eanh l\u1ec7ch thi\u1ebfu v\u1ec1 TNDN v\u00e0 Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ghi:<\/p>\r\n\r\n\r\n\r\n

                          N\u1ee3 TK 3334 – Thu\u1ebf TNDN;<\/p>\r\n\r\n\r\n\r\n

                          C\u00f3 TK 111, 112.<\/p>\r\n\r\n\r\n\r\n

                            \r\n
                          • Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp hi\u1ec7n h\u00e0nh, ghi:<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

                            >> N\u1ebfu TK 8211 c\u00f3 s\u1ed1 ph\u00e1t sinh n\u1ee3 l\u1edbn h\u01a1n s\u1ed1 ph\u00e1t sinh c\u00f3 th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch, ghi:<\/p>\r\n\r\n\r\n\r\n

                            N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh;<\/p>\r\n\r\n\r\n\r\n

                            C\u00f3 TK 8211 (chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh).<\/p>\r\n\r\n\r\n\r\n

                            >> N\u1ebfu TK 8211 c\u00f3 s\u1ed1 ph\u00e1t sinh n\u1ee3 nh\u1ecf h\u01a1n s\u1ed1 ph\u00e1t sinh c\u00f3 th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch, ghi:<\/p>\r\n\r\n\r\n\r\n

                            N\u1ee3 TK 8211 – Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh;<\/p>\r\n\r\n\r\n\r\n

                            C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\r\n\r\n\r\n\r\n

                            III. C\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf TNDN)<\/strong><\/span><\/h4>\r\n\r\n\r\n\r\n

                            1. Doanh nghi\u1ec7p c\u1ee7a t\u00f4i m\u1edbi th\u00e0nh l\u1eadp v\u00e0o ng\u00e0y 18\/10\/2021, kinh doanh v\u1ec1 thi\u1ebft b\u1ecb \u0111\u1ed3 d\u00f9ng gia \u0111\u00ecnh, do m\u1edbi th\u00e0nh l\u1eadp n\u00ean ch\u01b0a ph\u00e1t sinh doanh thu th\u00ec c\u00f3 c\u1ea7n ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf TNDN v\u00e0 n\u1ed9p thu\u1ebf TNDN kh\u00f4ng?<\/strong><\/p>\r\n\r\n\r\n\r\n

                            >> Do c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp, n\u00ean \u0111\u1ec3 thu\u1eadn ti\u1ec7n h\u01a1n b\u1ea1n c\u00f3 th\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n g\u1ed9p k\u1ef3 k\u1ebf to\u00e1n n\u0103m sau, trong kho\u1ea3n th\u1eddi gian n\u00e0y b\u1ea1n ph\u1ea3i n\u1ed9p c\u00e1c b\u00e1o c\u00e1o thu\u1ebf th\u00e1ng ho\u1eb7c qu\u00fd theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\r\n\r\n\r\n\r\n

                              \r\n
                            • Th\u1ee9 nh\u1ea5t, c\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp trong qu\u00fd 4 n\u0103m 2021 c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN theo n\u0103m d\u01b0\u01a1ng l\u1ecbch t\u1eeb 01\/01\/2021 \u0111\u1ebfn 31\/12\/2021 theo \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p c\u1ed9ng g\u1ed9p v\u1edbi k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a n\u0103m ti\u1ebfp theo \u0111\u1ec3 th\u00e0nh m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m t\u00e0i ch\u00ednh t\u1eeb 18\/10\/2021 \u0111\u1ebfn 31\/12\/2022 theo Kho\u1ea3n 4 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH13. Tuy nhi\u00ean, b\u1ea1n c\u1ea7n l\u01b0u \u00fd, n\u1ebfu nh\u01b0 c\u00f4ng ty ph\u00e1t sinh chi ph\u00ed l\u01b0\u01a1ng th\u00ec ph\u1ea3i n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/li>\r\n\r\n\r\n\r\n
                            • Th\u1ee9 hai, do n\u0103m hi\u1ec7n t\u1ea1i c\u00f4ng ty ch\u01b0a ph\u00e1t sinh doanh thu t\u00ednh thu\u1ebf TNDN n\u00ean kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

                              >> Nh\u01b0 v\u1eady, c\u00f4ng ty c\u00f3 th\u1ec3 ch\u1ecdn l\u1ef1a n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNDN theo n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c n\u0103m d\u01b0\u01a1ng l\u1ecbch;<\/p>\r\n","protected":false},"excerpt":{"rendered":"

                              I. Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf TNDN) 1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec? Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu, t\u00ednh tr\u00ean ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c […]<\/p>\n","protected":false},"author":1,"featured_media":1193,"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":[128],"tags":[],"class_list":["post-141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-thu-nhap-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/141","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=141"}],"version-history":[{"count":7,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/141\/revisions"}],"predecessor-version":[{"id":1259,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/141\/revisions\/1259"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1193"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}