{"id":14594,"date":"2024-10-26T11:50:37","date_gmt":"2024-10-26T04:50:37","guid":{"rendered":"https:\/\/arito.vn\/?p=14594"},"modified":"2026-07-24T22:22:49","modified_gmt":"2026-07-24T15:22:49","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 k\u00e8m v\u00ed d\u1ee5 d\u1ec5 hi\u1ec3u 2026"},"content":{"rendered":"<p class=\"p1\" style=\"text-align: justify;\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 m\u1ed9t trong nh\u1eefng s\u1eafc thu\u1ebf quan tr\u1ecdng nh\u1ea5t trong h\u1ec7 th\u1ed1ng thu\u1ebf Vi\u1ec7t Nam, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf v\u00e0 d\u00f2ng ti\u1ec1n c\u1ee7a m\u1ecdi t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. N\u1eafm v\u1eefng <a href=\"https:\/\/arito.vn\/en\/cach-tinh-thue-t\u2026hap-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #000080;\"><b>c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/span>,<\/a> ai l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p k\u00ea khai \u0111\u00fang, n\u1ed9p \u0111\u1ee7 v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c \u01b0u \u0111\u00e3i m\u00e0 ph\u00e1p lu\u1eadt cho ph\u00e9p. B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a <span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/\" target=\"_blank\" rel=\"noopener\">Arito<\/a><\/strong><\/span> t\u1ed5ng h\u1ee3p c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNDN, c\u1eadp nh\u1eadt <b>thu\u1ebf su\u1ea5t m\u1edbi nh\u1ea5t theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 (s\u1ed1 67\/2025\/QH15) c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025<\/b>, k\u00e8m v\u00ed d\u1ee5 t\u00ednh to\u00e1n c\u1ee5 th\u1ec3 \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c t\u1ebf.<\/p>\n<p class=\"p2\" style=\"text-align: justify;\"><b>L\u01b0u \u00fd c\u1eadp nh\u1eadt ph\u00e1p l\u00fd:<\/b> T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025, thu\u1ebf su\u1ea5t TNDN kh\u00f4ng c\u00f2n c\u1ed1 \u0111\u1ecbnh 20% cho m\u1ecdi doanh nghi\u1ec7p. Lu\u1eadt m\u1edbi \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf thu\u1ebf su\u1ea5t b\u1eadc thang 15% &#8211; 17% &#8211; 20% theo doanh thu. To\u00e0n b\u1ed9 n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh m\u1edbi.<\/p>\n<h2 class=\"p3\" style=\"text-align: justify;\">1. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec? Ai ph\u1ea3i n\u1ed9p thu\u1ebf TNDN?<\/h2>\n<p class=\"PDq2pG_selectionAnchorContainer\" style=\"text-align: justify;\" data-start=\"228\" data-end=\"485\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 m\u1ed9t lo\u1ea1i <strong data-start=\"274\" data-end=\"320\">thu\u1ebf tr\u1ef1c thu trong h\u1ec7 th\u1ed1ng thu\u1ebf Vi\u1ec7t Nam<\/strong>, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u00ean ph\u1ea7n <strong data-start=\"345\" data-end=\"384\">thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/strong> sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c <strong data-start=\"407\" data-end=\"484\">chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>.<\/p>\n<p style=\"text-align: justify;\" data-start=\"487\" data-end=\"788\">Nhi\u1ec1u ng\u01b0\u1eddi th\u01b0\u1eddng m\u1eb7c \u0111\u1ecbnh r\u1eb1ng ch\u1ec9 \u201cdoanh nghi\u1ec7p\u201d m\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Tuy nhi\u00ean, theo <strong data-start=\"596\" data-end=\"641\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh<\/strong>, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN th\u1ef1c t\u1ebf r\u1ed9ng h\u01a1n, bao g\u1ed3m m\u1ecdi <strong data-start=\"697\" data-end=\"779\">t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong>, c\u1ee5 th\u1ec3:<\/p>\n<ul style=\"text-align: justify;\" data-start=\"790\" data-end=\"1540\">\n<li data-section-id=\"zini94\" data-start=\"790\" data-end=\"985\"><strong data-start=\"792\" data-end=\"842\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam<\/strong>, bao g\u1ed3m doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty TNHH, c\u00f4ng ty c\u1ed5 ph\u1ea7n v\u00e0 c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p kh\u00e1c c\u00f3 ngh\u0129a v\u1ee5 k\u00ea khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/li>\n<li data-section-id=\"1yc60n6\" data-start=\"986\" data-end=\"1142\"><strong data-start=\"988\" data-end=\"1015\">Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i<\/strong> c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa (Permanent Establishment) t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<li data-section-id=\"9zmipj\" data-start=\"1143\" data-end=\"1267\"><strong data-start=\"1145\" data-end=\"1181\">H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3<\/strong> \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3, c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/li>\n<li data-section-id=\"yk8cyp\" data-start=\"1268\" data-end=\"1388\"><strong data-start=\"1270\" data-end=\"1317\">\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 ngo\u00e0i c\u00f4ng l\u1eadp<\/strong> c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ea1o ra thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<li data-section-id=\"pgonhk\" data-start=\"1389\" data-end=\"1540\"><strong data-start=\"1391\" data-end=\"1463\">C\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong> v\u00e0 ph\u00e1t sinh thu nh\u1eadp t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\" data-start=\"1542\" data-end=\"1780\">Nh\u01b0 v\u1eady, ph\u1ea1m vi <strong data-start=\"1559\" data-end=\"1582\">ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN<\/strong> kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf doanh nghi\u1ec7p truy\u1ec1n th\u1ed1ng m\u00e0 c\u00f2n m\u1edf r\u1ed9ng \u0111\u1ebfn nhi\u1ec1u lo\u1ea1i h\u00ecnh t\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ph\u00e1t sinh <strong data-start=\"1715\" data-end=\"1737\">thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong> theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam.<\/p>\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-14595 size-full\" 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<p class=\"p1\" style=\"text-align: justify;\"><b>Ph\u1ea1m vi thu nh\u1eadp ch\u1ecbu thu\u1ebf theo t\u1eebng nh\u00f3m:<\/b><b><\/b><\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" style=\"text-align: center;\" valign=\"top\">\n<p class=\"p4\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng<\/strong><\/p>\n<\/td>\n<td class=\"td1\" style=\"text-align: center;\" valign=\"top\">\n<p class=\"p4\"><strong>Ph\u1ea1m vi n\u1ed9p thu\u1ebf<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\"><strong>Doanh nghi\u1ec7p trong n\u01b0\u1edbc<\/strong><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">To\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh trong v\u00e0 ngo\u00e0i Vi\u1ec7t Nam<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\"><strong>Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/strong><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Thu nh\u1eadp trong v\u00e0 ngo\u00e0i Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\"><strong>Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/strong><\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Ch\u1ec9 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\" style=\"text-align: justify;\"><b>C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa<\/b> c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i l\u00e0 n\u01a1i ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i Vi\u1ec7t Nam, v\u00ed d\u1ee5: chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh, nh\u00e0 m\u00e1y, c\u00f4ng x\u01b0\u1edfng, kho h\u00e0ng, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, c\u01a1 s\u1edf cung c\u1ea5p d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n qua nh\u00e2n vi\u00ean), ho\u1eb7c \u0111\u1ea1i l\u00fd, \u0111\u1ea1i di\u1ec7n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n giao d\u1ecbch.<\/p>\n<h2 class=\"p3\" style=\"text-align: justify;\">2. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h2>\n<table style=\"border-collapse: collapse;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><b>Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 \u00d7 Thu\u1ebf su\u1ea5t.<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\" style=\"text-align: justify;\"><em>Trong \u0111\u00f3, thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c khai tri\u1ec3n nh\u01b0 sau:<\/em><\/p>\n<table style=\"border-collapse: collapse;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><b><i>Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2212 (Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf + L\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n).<\/i><\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"border-collapse: collapse;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><b><i>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Doanh thu \u2212 Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb + C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/i><\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\" style=\"text-align: justify;\">Nh\u01b0 v\u1eady, m\u1ea1ch t\u00ednh \u0111i theo chu\u1ed7i: Doanh thu <span class=\"s1\">\u2192<\/span> Thu nh\u1eadp ch\u1ecbu thu\u1ebf <span class=\"s1\">\u2192<\/span> Thu nh\u1eadp t\u00ednh thu\u1ebf <span class=\"s1\">\u2192<\/span> Thu\u1ebf TNDN. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, ph\u1ea7n tr\u00edch l\u1eadp \u0111\u01b0\u1ee3c tr\u1eeb ra tr\u01b0\u1edbc khi nh\u00e2n thu\u1ebf su\u1ea5t. N\u0103m b\u01b0\u1edbc d\u01b0\u1edbi \u0111\u00e2y b\u00f3c t\u00e1ch t\u1eebng th\u00e0nh ph\u1ea7n theo \u0111\u00fang th\u1ee9 t\u1ef1 n\u00e0y.<\/p>\n<ul class=\"ul1\" style=\"text-align: justify;\">\n<li class=\"li2\"><b>B\u01b0\u1edbc 1: <\/b>X\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 thu nh\u1eadp kh\u00e1c.<\/li>\n<li class=\"li2\"><b>B\u01b0\u1edbc 2: <\/b>T\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<li class=\"li2\"><b>B\u01b0\u1edbc 3: <\/b>X\u00e1c \u0111\u1ecbnh thu nh\u1eadp mi\u1ec5n thu\u1ebf v\u00e0 l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n.<\/li>\n<li class=\"li2\"><b>B\u01b0\u1edbc 4: <\/b>T\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf.<\/li>\n<li class=\"li2\"><b>B\u01b0\u1edbc 5: <\/b>\u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t \u0111\u1ec3 ra s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/li>\n<\/ul>\n<p class=\"p2\" style=\"text-align: justify;\"><b>L\u01b0u \u00fd th\u1ef1c h\u00e0nh:<\/b> \u0110\u00e2y l\u00e0 quy tr\u00ecnh v\u1ec1 m\u1eb7t l\u00fd thuy\u1ebft. Khi k\u00ea khai th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n nh\u1eadp s\u1ed1 li\u1ec7u l\u00ean ph\u1ea7n m\u1ec1m k\u00ea khai (HTKK) ho\u1eb7c <span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span class=\"s2\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00edch h\u1ee3p<\/span><\/a><\/strong><\/span> r\u1ed3i k\u1ebft xu\u1ea5t t\u1edd khai quy\u1ebft to\u00e1n m\u1eabu 03\/TNDN g\u1eedi c\u01a1 quan thu\u1ebf qua h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed. Vi\u1ec7c k\u1ebft n\u1ed1i d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u1edbi t\u1edd khai gi\u00fap gi\u1ea3m sai s\u00f3t do nh\u1eadp tay.<\/p>\n<h2 style=\"text-align: justify;\">3. C\u00e1c ch\u1ec9 s\u1ed1 \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h2>\n<h3 class=\"p1\" style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1: Doanh thu, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 thu nh\u1eadp kh\u00e1c<\/b><\/h3>\n<h4 class=\"p2\" style=\"text-align: justify;\"><strong><i>Doanh thu t\u00ednh thu\u1ebf<\/i><\/strong><\/h4>\n<p class=\"p3\" style=\"text-align: justify;\">Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5, g\u1ed3m c\u1ea3 tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng, <b>kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a.<\/b> Hi\u1ec3u sai \u0111i\u1ec3m n\u00e0y d\u1eabn \u0111\u1ebfn l\u1ed7i kinh \u0111i\u1ec3n: ch\u1ec9 ghi nh\u1eadn doanh thu khi kh\u00e1ch thanh to\u00e1n, trong khi ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u00e3 ph\u00e1t sinh t\u1eeb th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao.<\/p>\n<ul class=\"ul1\" style=\"text-align: justify;\">\n<li class=\"li4\"><b>H\u00e0ng h\u00f3a: <\/b>ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng cho ng\u01b0\u1eddi mua.<\/li>\n<li class=\"li4\"><b>Services: <\/b>th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung \u1ee9ng, ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n n\u1ebfu l\u1eadp tr\u01b0\u1edbc.<\/li>\n<li class=\"li4\"><b>Kh\u1ea5u tr\u1eeb vs. tr\u1ef1c ti\u1ebfp: <\/b>k\u00ea khai GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec doanh thu kh\u00f4ng g\u1ed3m thu\u1ebf GTGT; theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec doanh thu g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/li>\n<\/ul>\n<h4 class=\"p2\" style=\"text-align: justify;\"><strong><i>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/i><\/strong><\/h4>\n<p class=\"p3\" style=\"text-align: justify;\">Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, n\u00ean \u0111\u00e2y l\u00e0 ph\u1ea7n k\u1ebf to\u00e1n ki\u1ec3m so\u00e1t ch\u1eb7t nh\u1ea5t. M\u1ed9t kho\u1ea3n chi ch\u1ec9 \u0111\u01b0\u1ee3c tr\u1eeb khi <b>th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 ba \u0111i\u1ec1u ki\u1ec7n<\/b>: th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t kinh doanh; c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p; v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Thi\u1ebfu m\u1ed9t \u0111i\u1ec1u ki\u1ec7n l\u00e0 kho\u1ea3n chi b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 khi quy\u1ebft to\u00e1n.<\/p>\n<p class=\"p3\" style=\"text-align: justify;\"><b>Nh\u00f3m th\u01b0\u1eddng b\u1ecb lo\u1ea1i tr\u1eeb: <\/b>chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7; ph\u1ea7n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c (trang ph\u1ee5c, kh\u1ea5u hao xe tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng, l\u00e3i vay v\u01b0\u1ee3t tr\u1ea7n); ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 ch\u1eadm n\u1ed9p thu\u1ebf; chi ph\u00fac l\u1ee3i v\u01b0\u1ee3t qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf trong n\u0103m.<\/p>\n<h4 class=\"p1\" style=\"text-align: justify;\"><i>C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/i><\/h4>\n<p class=\"p2\" style=\"text-align: justify;\">Thu nh\u1eadp kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n kh\u00f4ng ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh nh\u01b0ng v\u1eabn c\u1ed9ng v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. B\u1ecf qu\u00ean nh\u00f3m n\u00e0y l\u00e0 nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn d\u1eabn \u0111\u1ebfn truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p. C\u00e1c kho\u1ea3n th\u01b0\u1eddng g\u1eb7p: <b><i>l\u00e3i chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/i><\/b>, <b><i>chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/i><\/b>, <b><i>cho thu\u00ea t\u00e0i s\u1ea3n<\/i><\/b>, <b><i>l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay<\/i><\/b>, <b><i>ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/i><\/b>, <b><i>thanh l\u00fd t\u00e0i s\u1ea3n<\/i><\/b>, <b><i>n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a nay thu h\u1ed3i \u0111\u01b0\u1ee3c<\/i><\/b>, <b><i>qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i<\/i><\/b>.<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-17336\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/thue-tndn-1.png\" alt=\"t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" width=\"1694\" height=\"929\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/thue-tndn-1.png 1694w, https:\/\/arito.vn\/wp-content\/uploads\/2024\/10\/thue-tndn-1-18x10.png 18w\" sizes=\"(max-width: 1694px) 100vw, 1694px\" \/><\/p>\n<h3 class=\"p3\" style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: T\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/h3>\n<p class=\"p2\" style=\"text-align: justify;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Doanh thu \u2212 Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb + Thu nh\u1eadp kh\u00e1c. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 tr\u01b0\u1edbc khi tr\u1eeb c\u00e1c kho\u1ea3n \u01b0u \u0111\u00e3i, k\u1ec3 c\u1ea3 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf ngo\u00e0i Vi\u1ec7t Nam. N\u1ebfu doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 t\u1ed5ng c\u1ee7a t\u1ea5t c\u1ea3; m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng l\u1ed7 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o ho\u1ea1t \u0111\u1ed9ng kh\u00e1c \u2014 <b>tr\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b> v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai, kh\u00f4ng b\u00f9 tr\u1eeb v\u1edbi l\u00e3i\/l\u1ed7 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/p>\n<h3 class=\"p3\" style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3: Thu nh\u1eadp mi\u1ec5n thu\u1ebf v\u00e0 l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n<\/b><\/h3>\n<h4 class=\"p1\" style=\"text-align: justify;\"><i>Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/i><\/h4>\n<p class=\"p2\" style=\"text-align: justify;\">Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 ph\u1ea7n \u0111\u01b0\u1ee3c tr\u1eeb kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf. <span class=\"s1\">\u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf TNDN 2025<\/span> m\u1edf r\u1ed9ng danh m\u1ee5c n\u00e0y. Ti\u00eau bi\u1ec3u: thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p; thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1; v\u00e0 kho\u1ea3n m\u1edbi b\u1ed5 sung l\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00edn ch\u1ec9 c\u00e1c-bon, l\u00e3i v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00e1i phi\u1ebfu xanh l\u1ea7n \u0111\u1ea7u sau ph\u00e1t h\u00e0nh.<\/p>\n<p class=\"p2\" style=\"text-align: justify;\">\u0110i\u1ec3m c\u1ea7n ki\u1ec3m so\u00e1t: v\u1edbi kho\u1ea3n t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, n\u1ebfu doanh nghi\u1ec7p <b>s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch<\/b> th\u00ec b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t. Mi\u1ec5n thu\u1ebf kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c mi\u1ec5n ngh\u0129a v\u1ee5 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/p>\n<h4 class=\"p1\" style=\"text-align: justify;\"><i>L\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n<\/i><\/h4>\n<p class=\"p2\" style=\"text-align: justify;\">L\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n l\u00e0 kho\u1ea3n l\u1ed7 k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf k\u1ef3 hi\u1ec7n t\u1ea1i. Theo <span class=\"s1\">\u0110i\u1ec1u 16 Lu\u1eadt Thu\u1ebf TNDN 2025<\/span>, th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh <b>li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m<\/b> k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7; qu\u00e1 h\u1ea1n, ph\u1ea7n l\u1ed7 ch\u01b0a b\u00f9 tr\u1eeb h\u1ebft s\u1ebd m\u1ea5t. Ri\u00eang l\u1ed7 t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n ch\u1ec9 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp c\u1ee7a ch\u00ednh ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3, kh\u00f4ng b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/p>\n<p class=\"p2\" style=\"text-align: justify;\">Sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p l\u00e0 qu\u00ean k\u1ebft chuy\u1ec3n l\u1ed7 ngay n\u0103m c\u00f3 l\u00e3i \u0111\u1ea7u ti\u00ean, \u0111\u1ec3 \u0111\u1ebfn n\u0103m th\u1ee9 s\u00e1u m\u1edbi d\u00f9ng v\u00e0 b\u1ecb lo\u1ea1i. Theo d\u00f5i b\u1ea3ng k\u1ebft chuy\u1ec3n l\u1ed7 song song v\u1edbi t\u1edd khai 03\/TNDN l\u00e0 c\u00e1ch an to\u00e0n nh\u1ea5t.<\/p>\n<h3 class=\"p3\" style=\"text-align: justify;\"><b>B\u01b0\u1edbc 4: T\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><\/h3>\n<table style=\"border-collapse: collapse;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong> = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2212 (Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf + L\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\" style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 c\u01a1 s\u1edf cu\u1ed1i c\u00f9ng \u0111\u1ec3 nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t. B\u1ecf s\u00f3t kho\u1ea3n l\u1ed7 k\u1ebft chuy\u1ec3n \u1edf ch\u00ednh b\u01b0\u1edbc n\u00e0y l\u00e0 l\u1ed7i khi\u1ebfn doanh nghi\u1ec7p n\u1ed9p th\u1eeba thu\u1ebf m\u00e0 kh\u00f4ng h\u1ec1 hay bi\u1ebft, v\u00ec ph\u1ea7n l\u1ed7 l\u1ebd ra \u0111\u00e3 l\u00e0m gi\u1ea3m thu nh\u1eadp t\u00ednh thu\u1ebf.<\/p>\n<h3 class=\"p3\" style=\"text-align: justify;\"><b>B\u01b0\u1edbc 5: \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/b><\/h3>\n<table style=\"border-collapse: collapse;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf \u00d7 Thu\u1ebf su\u1ea5t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p2\" style=\"text-align: justify;\">Theo <span class=\"s1\">\u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15<\/span>, thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng kh\u00f4ng c\u00f2n c\u1ed1 \u0111\u1ecbnh 20% m\u00e0 chia b\u1eadc theo t\u1ed5ng doanh thu n\u0103m, thay \u0111\u1ed5i l\u1edbn nh\u1ea5t v\u00e0 l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p d\u1ec5 \u00e1p d\u1ee5ng sai nh\u1ea5t trong k\u1ef3 quy\u1ebft to\u00e1n \u0111\u1ea7u ti\u00ean.<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p4\"><b>M\u1ee9c thu\u1ebf su\u1ea5t<\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p4\"><b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng (theo t\u1ed5ng doanh thu n\u0103m)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p4\"><b>15%<\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p4\">T\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 3 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p4\"><b>17%<\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p4\">T\u1ed5ng doanh thu n\u0103m tr\u00ean 3 t\u1ef7 \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p4\"><b>20%<\/b><\/p>\n<\/td>\n<td class=\"td1\" valign=\"middle\">\n<p class=\"p4\">T\u1ed5ng doanh thu n\u0103m tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng (m\u1ee9c ph\u1ed5 th\u00f4ng)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul class=\"ul1\" style=\"text-align: justify;\">\n<li class=\"li5\"><b>C\u0103n c\u1ee9 l\u00e0 doanh thu, kh\u00f4ng ph\u1ea3i l\u1ee3i nhu\u1eadn: <\/b>m\u1ed9t doanh nghi\u1ec7p l\u00e3i m\u1ecfng v\u1eabn ch\u1ecbu 20% n\u1ebfu doanh thu v\u01b0\u1ee3t 50 t\u1ef7.<\/li>\n<li class=\"li5\"><b>M\u1ed1c x\u00e9t b\u1eadc l\u00e0 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1: <\/b>doanh thu x\u00e1c \u0111\u1ecbnh m\u1ee9c 15% hay 17% l\u00e0 t\u1ed5ng doanh thu k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/li>\n<li class=\"li5\"><b>Lo\u1ea1i tr\u1eeb quan h\u1ec7 li\u00ean k\u1ebft: <\/b>m\u1ee9c 15% v\u00e0 17% kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00f4ng ty con ho\u1eb7c doanh nghi\u1ec7p li\u00ean k\u1ebft kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n doanh thu (kho\u1ea3n 4 \u0110i\u1ec1u 18) \u2014 ch\u1eb7n vi\u1ec7c chia nh\u1ecf doanh nghi\u1ec7p \u0111\u1ec3 h\u01b0\u1edfng thu\u1ebf su\u1ea5t th\u1ea5p.<\/li>\n<\/ul>\n<p class=\"p1\" style=\"text-align: justify;\"><strong><i>Thu\u1ebf su\u1ea5t \u0111\u1eb7c bi\u1ec7t v\u00e0 \u01b0u \u0111\u00e3i<\/i><\/strong><\/p>\n<ul class=\"ul1\" style=\"text-align: justify;\">\n<li class=\"li5\"><b>D\u1ea7u kh\u00ed: <\/b>t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed ch\u1ecbu t\u1eeb 25% \u0111\u1ebfn 50% t\u00f9y d\u1ef1 \u00e1n, h\u1ee3p \u0111\u1ed3ng.<\/li>\n<li class=\"li5\"><b>T\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm: <\/b>b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, vonfram, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm\u2026 ch\u1ecbu 50%, c\u00f3 th\u1ec3 40% n\u1ebfu t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao n\u1eb1m \u1edf \u0111\u1ecba b\u00e0n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/li>\n<li class=\"li5\"><b>L\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i: <\/b>c\u00f4ng ngh\u1ec7 cao, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i\u2026 c\u00f3 th\u1ec3 h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10%, 15%, 17% theo \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf TNDN 2025.<\/li>\n<\/ul>\n<h2 class=\"p3\" style=\"text-align: justify;\">4. V\u00ed d\u1ee5 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h2>\n<p class=\"p1\" style=\"text-align: justify;\">\u0110\u1ec3 d\u1ec5 h\u00ecnh dung, gi\u1ea3 s\u1eed C\u00f4ng ty A trong n\u0103m 2025 c\u00f3 s\u1ed1 li\u1ec7u sau (doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 l\u00e0 5 t\u1ef7 \u0111\u1ed3ng):<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><strong>Ch\u1ec9 ti\u00eau<\/strong><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><strong>S\u1ed1 ti\u1ec1n<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Doanh thu thu\u1ea7n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">6.000.000.000 \u0111<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">4.300.000.000 \u0111<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">Thu nh\u1eadp kh\u00e1c (l\u00e3i ti\u1ec1n g\u1eedi, thanh l\u00fd t\u00e0i s\u1ea3n)<\/p>\n<\/td>\n<td class=\"td2\" valign=\"top\">\n<p class=\"p4\">200.000.000 \u0111<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">0 \u0111<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">L\u1ed7 n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n<\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\">100.000.000 \u0111<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\" style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1 &#8211; Thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/b> 6.000.000.000 \u2212 4.300.000.000 + 200.000.000 = <b>1.900.000.000 \u0111<\/b><b><\/b><\/p>\n<p class=\"p1\" style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2 &#8211; Thu nh\u1eadp t\u00ednh thu\u1ebf:<\/b> 1.900.000.000 \u2212 (0 + 100.000.000) = <b>1.800.000.000 \u0111<\/b><b><\/b><\/p>\n<p class=\"p1\" style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3 &#8211; X\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t:<\/b> Doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 l\u00e0 5 t\u1ef7 \u0111\u1ed3ng (trong kho\u1ea3ng tr\u00ean 3 \u0111\u1ebfn 50 t\u1ef7) <span class=\"s1\">\u2192<\/span> \u00e1p d\u1ee5ng <b>17%<\/b>.<\/p>\n<p class=\"p1\" style=\"text-align: justify;\"><b>B\u01b0\u1edbc 4 &#8211; Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p:<\/b> 1.800.000.000 \u00d7 17% = <b>306.000.000 \u0111<\/b><b><\/b><\/p>\n<p class=\"p1\" style=\"text-align: justify;\">N\u1ebfu c\u00f9ng s\u1ed1 li\u1ec7u tr\u00ean nh\u01b0ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 tr\u00ean 50 t\u1ef7 \u0111\u1ed3ng, thu\u1ebf su\u1ea5t s\u1ebd l\u00e0 20% v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0 360.000.000 \u0111\u1ed3ng. C\u00f3 th\u1ec3 th\u1ea5y vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t theo doanh thu t\u1ea1o ra ch\u00eanh l\u1ec7ch \u0111\u00e1ng k\u1ec3.<\/p>\n<p style=\"text-align: justify;\"><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 class=\"p3\" style=\"text-align: justify;\">5. Th\u1eddi h\u1ea1n khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h2>\n<p class=\"p1\" style=\"text-align: justify;\">C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019:<\/p>\n<table class=\"t1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><strong>Lo\u1ea1i ngh\u0129a v\u1ee5<\/strong><\/p>\n<\/td>\n<td class=\"td1\" valign=\"top\">\n<p class=\"p4\"><strong>Th\u1eddi h\u1ea1n<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\"><strong>T\u1ea1m n\u1ed9p thu\u1ebf TNDN theo qu\u00fd<\/strong><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau (doanh nghi\u1ec7p t\u1ef1 t\u00ednh, kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai qu\u00fd)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\"><strong>Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m<\/strong><\/p>\n<\/td>\n<td class=\"td3\" valign=\"top\">\n<p class=\"p4\">Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"p1\" style=\"text-align: justify;\"><b>L\u01b0u \u00fd:<\/b> T\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p c\u1ee7a 4 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 80% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m, n\u1ebfu thi\u1ebfu s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p tr\u00ean ph\u1ea7n ch\u00eanh l\u1ec7ch. \u0110\u00e2y l\u00e0 l\u1ed7i r\u1ea5t ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p ph\u00e1t sinh ti\u1ec1n ph\u1ea1t.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" 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 class=\"p10\" style=\"text-align: justify;\">6. M\u1eb9o t\u00ednh v\u00e0 t\u1ed1i \u01b0u thu\u1ebf TNDN h\u1ee3p ph\u00e1p<\/h2>\n<ul class=\"ul1\" style=\"text-align: justify;\">\n<li class=\"li4\"><b>Ho\u00e0n thi\u1ec7n h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ngay khi ph\u00e1t sinh<\/b> \u0111\u1ec3 kh\u00f4ng b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n.<\/li>\n<li class=\"li4\"><b>Theo d\u00f5i v\u00e0 k\u1ebft chuy\u1ec3n l\u1ed7 \u0111\u00fang h\u1ea1n:<\/b> l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m.<\/li>\n<li class=\"li4\"><b>R\u00e0 so\u00e1t \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng thu\u1ebf su\u1ea5t 15% \/ 17%<\/b> d\u1ef1a tr\u00ean doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 v\u00e0 quan h\u1ec7 li\u00ean k\u1ebft.<\/li>\n<li class=\"li4\"><b>T\u1eadn d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf<\/b> theo l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/li>\n<li class=\"li1\"><b>S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/b> \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p doanh thu, chi ph\u00ed v\u00e0 k\u1ebft xu\u1ea5t t\u1edd khai, gi\u1ea3m sai s\u00f3t th\u1ee7 c\u00f4ng.<\/li>\n<\/ul>\n<p class=\"p1\" style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m <a href=\"https:\/\/arito.vn\/en\/quan-ly-tai-chinh-ke-toan\/\"><span class=\"s2\">Arito Accounting &#8211; Qu\u1ea3n l\u00fd T\u00e0i ch\u00ednh, K\u1ebf to\u00e1n<\/span><\/a> t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u doanh thu, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 k\u1ebft xu\u1ea5t d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf TNDN theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, gi\u00fap k\u1ebf to\u00e1n ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd.<\/p>\n<h2 class=\"p3\" style=\"text-align: justify;\">C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ)<\/h2>\n<h3 class=\"p1\" style=\"text-align: justify;\"><b>Thu\u1ebf su\u1ea5t thu\u1ebf TNDN n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/b><\/h3>\n<p class=\"p1\" style=\"text-align: justify;\">Theo Lu\u1eadt Thu\u1ebf TNDN 2025, thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng chia b\u1eadc: 15% (doanh thu n\u0103m \u2264 3 t\u1ef7), 17% (tr\u00ean 3 \u0111\u1ebfn 50 t\u1ef7), 20% (tr\u00ean 50 t\u1ef7). M\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c d\u1ea7u kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm ch\u1ecbu m\u1ee9c 25% \u0111\u1ebfn 50%.<\/p>\n<h3 class=\"p1\" style=\"text-align: justify;\"><b>C\u00e1ch t\u00ednh thu\u1ebf TNDN d\u1ef1a tr\u00ean doanh thu hay l\u1ee3i nhu\u1eadn?<\/b><\/h3>\n<p class=\"p1\" style=\"text-align: justify;\">S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u00ednh tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf (g\u1ea7n v\u1edbi l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf), nh\u01b0ng m\u1ee9c thu\u1ebf su\u1ea5t 15% hay 17% l\u1ea1i c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/p>\n<h3 class=\"p1\" style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p l\u1ed7 c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN kh\u00f4ng?<\/b><\/h3>\n<p class=\"p1\" style=\"text-align: justify;\">Kh\u00f4ng. N\u1ebfu thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng 0 ho\u1eb7c \u00e2m th\u00ec kh\u00f4ng ph\u00e1t sinh thu\u1ebf TNDN, v\u00e0 kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang c\u00e1c n\u0103m sau (t\u1ed1i \u0111a 5 n\u0103m).<\/p>\n<p class=\"p1\" style=\"text-align: justify;\">Hi\u1ec3u r\u00f5 <b>c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b> v\u00e0 c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi m\u1ee9c thu\u1ebf su\u1ea5t m\u1edbi theo Lu\u1eadt Thu\u1ebf TNDN 2025 gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5, qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n ch\u1ee7 \u0111\u1ed9ng v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd. B\u00ean c\u1ea1nh thu\u1ebf TNDN, doanh nghi\u1ec7p n\u00ean tham kh\u1ea3o th\u00eam c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf li\u00ean quan nh\u01b0 <span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/thue-mon-bai-la-gi-cach-tinh-va-nop-thue-mon-bai\/\" target=\"_blank\" rel=\"noopener\"><span class=\"s2\">thu\u1ebf m\u00f4n b\u00e0i<\/span><\/a><\/strong><\/span> and <span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/thue-nha-thau-doi-tuong-ap-dung-phuong-phap-tinh-va-cach-hach-toan\/\" target=\"_blank\" rel=\"noopener\"><span class=\"s2\">thu\u1ebf nh\u00e0 th\u1ea7u<\/span><\/a> <\/strong><\/span>\u0111\u1ec3 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh to\u00e0n di\u1ec7n.<\/p>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/arito.vn\/en\/cach-nop-thue-tndn-tam-tinh\/\" target=\"_blank\" rel=\"noopener\">C\u00e1ch n\u1ed9p thu\u1ebf TNDN t\u1ea1m t\u00ednh 2026 online (Chi ti\u1ebft)<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 m\u1ed9t trong nh\u1eefng s\u1eafc thu\u1ebf quan tr\u1ecdng nh\u1ea5t trong h\u1ec7 th\u1ed1ng thu\u1ebf Vi\u1ec7t Nam, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf v\u00e0 d\u00f2ng ti\u1ec1n c\u1ee7a m\u1ecdi t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh. N\u1eafm v\u1eefng c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ai l\u00e0 ng\u01b0\u1eddi n\u1ed9p [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":14595,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[306,1,224],"tags":[],"class_list":["post-14594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tai-chinh-ke-toan","category-tin-tuc","category-tin-tuc-chung"],"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":8,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14594\/revisions"}],"predecessor-version":[{"id":17723,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/14594\/revisions\/17723"}],"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}]}}