{"id":14594,"date":"2024-10-26T11:50:37","date_gmt":"2024-10-26T04:50:37","guid":{"rendered":"https:\/\/arito.vn\/?p=14594"},"modified":"2025-06-16T16:32:10","modified_gmt":"2025-06-16T09:32:10","slug":"cach-tinh-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/cach-tinh-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 m\u1ee9c n\u1ed9p m\u1edbi nh\u1ea5t 2024"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><strong><a href=\"https:\/\/arito.vn\/cach-tinh-thue-thu-nhap-doanh-nghiep\/\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/strong> (TNDN) l\u00e0 m\u1ed9t trong nh\u1eefng lo\u1ea1i thu\u1ebf quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a Vi\u1ec7t Nam, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, c\u00e1ch t\u00ednh thu\u1ebf, c\u0169ng nh\u01b0 m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng l\u00e0 n\u1ec1n t\u1ea3ng gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1ed3ng th\u1eddi t\u1eadn d\u1ee5ng c\u00e1c \u01b0u \u0111\u00e3i, gi\u1ea3m b\u1edbt chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft. B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a <strong><a href=\"https:\/\/arito.vn\/\">Arito<\/a><\/strong> s\u1ebd cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u1eadp nh\u1eadt m\u1ee9c thu\u1ebf su\u1ea5t m\u1edbi nh\u1ea5t trong n\u0103m 2024, h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p trong vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<h2><b>1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Khi \u0111\u1ec1 c\u1eadp \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), nhi\u1ec1u ng\u01b0\u1eddi c\u00f3 th\u1ec3 ngh\u0129 ngay r\u1eb1ng ch\u1ec9 c\u00f3 doanh nghi\u1ec7p m\u1edbi l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, \u0111\u00e2y ch\u1ec9 l\u00e0 c\u00e1ch hi\u1ec3u kh\u00e1i qu\u00e1t, v\u00ec th\u1ef1c t\u1ebf quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt l\u1ea1i cho th\u1ea5y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN bao g\u1ed3m c\u1ea3 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c ngo\u00e0i doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008, s\u1eeda \u0111\u1ed5i b\u1ed5 sung 2013, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>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<\/b><span style=\"font-weight: 400;\">: Bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh, b\u1ea5t k\u1ec3 quy m\u00f4 hay ng\u00e0nh ngh\u1ec1, mi\u1ec5n l\u00e0 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh. C\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y bao g\u1ed3m:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00e1c h\u1ee3p t\u00e1c x\u00e3 v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ea7n n\u1ed9p thu\u1ebf TNDN<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc: Ph\u1ea3i n\u1ed9p thu\u1ebf cho t\u1ea5t c\u1ea3 thu nh\u1eadp ph\u00e1t sinh c\u1ea3 trong v\u00e0 ngo\u00e0i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam: \u0110\u00f3ng thu\u1ebf cho thu nh\u1eadp ph\u00e1t sinh c\u1ea3 trong v\u00e0 ngo\u00e0i Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam: Ch\u1ec9 ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i<\/b><span style=\"font-weight: 400;\">: L\u00e0 n\u01a1i m\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam. C\u00e1c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh, nh\u00e0 m\u00e1y, c\u00f4ng x\u01b0\u1edfng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u1ecf d\u1ea7u, m\u1ecf kh\u00ed, ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m khai th\u00e1c t\u00e0i nguy\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, ho\u1eb7c l\u1eafp r\u00e1p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n qua nh\u00e2n vi\u00ean ho\u1eb7c \u0111\u1ed1i t\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u1ea1i l\u00fd c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n giao d\u1ecbch ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-14595\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-11.47.53.png\" alt=\"thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" width=\"1574\" height=\"882\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-11.47.53.png 1574w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-11.47.53-18x10.png 18w\" sizes=\"(max-width: 1574px) 100vw, 1574px\" \/><\/p>\n<h2><b>2. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNDN<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean \u0110i\u1ec1u 6 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008 v\u00e0 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP, c\u00f4ng th\u1ee9c chung \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf TNDN = Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 x Thu\u1ebf su\u1ea5t [1]<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN c\u1ea7n bi\u1ebft thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Thu nh\u1eadp t\u00ednh thu\u1ebf:<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; 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 [2]<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3, thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Doanh thu &#8211; Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb + C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c [3]<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/b><span style=\"font-weight: 400;\">:<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 10, \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP, thu\u1ebf su\u1ea5t TNDN l\u00e0 20%. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, nh\u01b0 doanh nghi\u1ec7p khai th\u00e1c t\u00e0i nguy\u00ean, c\u00f3 th\u1ec3 ch\u1ecbu thu\u1ebf su\u1ea5t cao h\u01a1n; ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c doanh nghi\u1ec7p thu\u1ed9c l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n.<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c b\u01b0\u1edbc t\u00ednh thu\u1ebf TNDN<\/b><span style=\"font-weight: 400;\">:<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh doanh thu<\/b><span style=\"font-weight: 400;\"> trong k\u1ef3, c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 thu nh\u1eadp kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span style=\"font-weight: 400;\"> d\u1ef1a tr\u00ean doanh thu, chi ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh thu nh\u1eadp mi\u1ec5n thu\u1ebf<\/b><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><span style=\"font-weight: 400;\"> theo c\u00f4ng th\u1ee9c t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/b><span style=\"font-weight: 400;\"> theo c\u00f4ng th\u1ee9c tr\u00ean.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd<\/b><span style=\"font-weight: 400;\">: \u0110\u00e2y ch\u1ec9 l\u00e0 quy tr\u00ecnh t\u00ednh thu\u1ebf TNDN v\u1ec1 m\u1eb7t l\u00fd thuy\u1ebft. Khi th\u1ef1c hi\u1ec7n k\u00ea khai, k\u1ebf to\u00e1n s\u1ebd nh\u1eadp d\u1eef li\u1ec7u l\u00ean ph\u1ea7n m\u1ec1m k\u00ea khai thu\u1ebf v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf qua nhi\u1ec1u thao t\u00e1c chi ti\u1ebft h\u01a1n.<\/span><\/p>\n<h2><b>3. Doanh thu t\u00ednh thu\u1ebf<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP, doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a. C\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh thu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a<\/b><span style=\"font-weight: 400;\">: L\u00e0 gi\u00e1 tr\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh thu \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">: L\u00e0 gi\u00e1 tr\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh thu cho doanh nghi\u1ec7p k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/b><span style=\"font-weight: 400;\">: N\u1ebfu theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, kh\u00f4ng t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; n\u1ebfu theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-14596\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-11.49.08.png\" alt=\"C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" width=\"1570\" height=\"882\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-11.49.08.png 1570w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-11.49.08-18x10.png 18w\" sizes=\"(max-width: 1570px) 100vw, 1570px\" \/><\/p>\n<h2><b>4. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 ba \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kho\u1ea3n chi tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng, c\u1ea7n c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<\/ol>\n<h2><b>5. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ho\u1eb7c chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. Chi ti\u1ebft \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 th\u1ec3 tham kh\u1ea3o t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i b\u1ed5 sung.<\/span><\/p>\n<h2><b>6. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, c\u00f3 m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt h\u1ed7 tr\u1ee3 n\u00f4ng nghi\u1ec7p.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-14597\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-11.50.03.png\" alt=\"Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \" width=\"1574\" height=\"888\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-11.50.03.png 1574w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/Screenshot-2024-10-26-at-11.50.03-18x10.png 18w\" sizes=\"(max-width: 1574px) 100vw, 1574px\" \/><\/p>\n<h2><b>7. Thu nh\u1eadp kh\u00e1c trong t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Thu nh\u1eadp kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh, bao g\u1ed3m <strong><a href=\"https:\/\/arito.vn\/loi-nhuan-la-gi\/\">l\u1ee3i nhu\u1eadn<\/a><\/strong> t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n, l\u00e3i ti\u1ec1n g\u1eedi, thu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, v\u00e0 c\u00e1c kho\u1ea3n th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i.<\/span><\/p>\n<h2><b>8. Th\u1eddi h\u1ea1n khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf TNDN t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean trong qu\u00fd ti\u1ebfp theo. Th\u1eddi h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n n\u0103m l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hi\u1ec3u r\u00f5 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3, gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u1ec1 ph\u00e1p l\u00fd. C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i c\u0169ng l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng, gi\u00fap doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a nh\u1eefng l\u1ee3i \u00edch m\u00e0 ph\u00e1p lu\u1eadt cho ph\u00e9p. V\u1edbi nh\u1eefng th\u00f4ng tin \u0111\u01b0\u1ee3c cung c\u1ea5p trong b\u00e0i vi\u1ebft n\u00e0y, hy v\u1ecdng c\u00e1c doanh nghi\u1ec7p s\u1ebd c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng v\u00e0 \u0111\u1ea7y \u0111\u1ee7 h\u01a1n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh chi\u1ebfn l\u01b0\u1ee3c kinh doanh ph\u00f9 h\u1ee3p, t\u1ed1i \u01b0u h\u00f3a l\u1ee3i nhu\u1eadn v\u00e0 \u0111\u00f3ng g\u00f3p t\u00edch c\u1ef1c v\u00e0o s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a n\u1ec1n kinh t\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 m\u1ed9t trong nh\u1eefng lo\u1ea1i thu\u1ebf quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng thu\u1ebf c\u1ee7a Vi\u1ec7t Nam, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. Vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf, c\u00e1ch t\u00ednh [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":14595,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,306],"tags":[],"class_list":["post-14594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-trong-nganh","category-tai-chinh-ke-toan"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14594","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=14594"}],"version-history":[{"count":3,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14594\/revisions"}],"predecessor-version":[{"id":14822,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14594\/revisions\/14822"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/14595"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=14594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=14594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=14594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}