{"id":11768,"date":"2015-08-28T11:54:13","date_gmt":"2015-08-28T11:54:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11768"},"modified":"2015-11-17T09:53:33","modified_gmt":"2015-11-17T09:53:33","slug":"doanh-nghiep-duoc-phep-lo-trong-bao-nhieu-nam","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11768","title":{"rendered":"Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1ed7 trong bao nhi\u00eau n\u0103m?"},"content":{"rendered":"

\"Doanh<\/h2>\n

Nh\u1eefng doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh thu th\u01b0\u1eddng th\u1ea5p, nh\u1eefng kho\u1ea3n chi ph\u00ed trong doanh nghi\u1ec7p th\u01b0\u1eddng cao n\u00ean doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb l\u1ed7 trong nh\u1eefng n\u0103m \u0111\u1ea7u. V\u1eady doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c ph\u00e9p l\u1ed7 trong bao nhi\u00eau n\u0103m? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft\u00a0Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1ed7 trong bao nhi\u00eau n\u0103m?<\/span><\/p>\n

1. Quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ph\u00e1 s\u1ea3n.<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 Lu\u1eadt Ph\u00e1 s\u1ea3n s\u1ed1 51\/2014\/QH13<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 4 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c1.\u00a0Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n\u00a0l\u00e0 doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thanh to\u00e1n kho\u1ea3n n\u1ee3 trong th\u1eddi h\u1ea1n 03 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ebfn h\u1ea1n thanh to\u00e1n.<\/em><\/span><\/p>\n

\u00a02. Ph\u00e1 s\u1ea3n\u00a0l\u00e0\u00a0t\u00ecnh\u00a0tr\u1ea1ng c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 b\u1ecb T\u00f2a \u00e1n nh\u00e2n d\u00e2n ra quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p b\u1ecb l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng ph\u00e1 s\u1ea3n khi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n t\u1ee9c l\u00e0 doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thanh to\u00e1n kho\u1ea3n n\u1ee3 trong th\u1eddi h\u1ea1n 03 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ebfn h\u1ea1n thanh to\u00e1n v\u00e0 b\u1ecb t\u00f2a \u00e1n nh\u00e2n d\u00e2n ra quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n.<\/span><\/p>\n

Nh\u01b0 v\u1eady lu\u1eadt ph\u00e1 s\u1ea3n kh\u00f4ng quy \u0111\u1ecbnh doanh nghi\u1ec7p b\u1ecb l\u1ed7 trong bao nhi\u00eau n\u0103m th\u00ec b\u1ecb tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n m\u00e0 ch\u1ec9 quy \u0111\u1ecbnh nh\u1eefng doanh nghi\u1ec7p m\u1ea5t kh\u1ea3 n\u0103ng thanh to\u00e1n v\u00e0 b\u1ecb t\u00f2a \u00e1n ra quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n th\u00ec b\u1ecb ph\u00e1 s\u1ea3n.<\/span><\/p>\n

2. Quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 9 quy \u0111\u1ecbnh vi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7 nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>1. <\/em>L\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch \u00e2m v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang.<\/em><\/span><\/p>\n

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

\u2026..<\/em><\/span><\/p>\n

Qu\u00e1 th\u1eddi h\u1ea1n 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7, n\u1ebfu s\u1ed1 l\u1ed7 ph\u00e1t sinh ch\u01b0a chuy\u1ec3n h\u1ebft th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp sau.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ed7 ph\u00e1t sinh trong k\u1ef3 th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 li\u00ean t\u1ee5c, th\u1eddi gian chuy\u1ec3n l\u1ed7 kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7. Qu\u00e1 th\u1eddi h\u1ea1n 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7, n\u1ebfu c\u00f3 s\u1ed1 l\u1ed7 ph\u00e1t sinh ch\u01b0a chuy\u1ec3n h\u1ebft th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp theo.<\/span><\/p>\n

Tuy nhi\u00ean c\u00f3 nhi\u1ec1u b\u1ea1n hi\u1ec3u l\u1ea7m l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n l\u1ed7 trong v\u00f2ng 5 n\u0103m n\u00ean \u0111\u01b0\u1ee3c ph\u00e9p l\u1ed7 trong v\u00f2ng 5 n\u0103m. Th\u1ef1c t\u1ebf kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt\u00a0n\u00e0o quy \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1ed7 trong bao nhi\u00eau n\u0103m.<\/span><\/p>\n

K\u1ebft lu\u1eadn<\/strong>: Ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1ed7 trong bao nhi\u00eau n\u0103m. T\u00f9y thu\u1ed9c v\u00e0o ho\u1ea1t\u00a0\u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p,\u00a0\u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c\u00a0\u0111\u1ecbnh l\u1ed7 l\u00e3i c\u1ee7a m\u00ecnh<\/span><\/p>\n

\u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 ch\u00fang ta ti\u1ebfp c\u1eadn m\u1ed9t ch\u00e2n l\u00fd trong t\u00e0i ch\u00ednh doanh nghi\u1ec7p: ” Ti\u1ec1n m\u1eb7t qu\u00fd h\u01a1n l\u1ee3i nhu\u1eadn”. B\u1edfi v\u00ec:\u00a0Doanh nghi\u1ec7p l\u1ed7 trong bao nhi\u00eau n\u0103m, c\u0169ng kh\u00f4ng b\u1ecb b\u1eaft \u0111\u00f3ng c\u1eeda. Nh\u01b0ng n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ti\u1ec1n \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng, mua v\u1eadt t\u01b0, tr\u1ea3 n\u1ee3 t\u1edbi h\u1ea1n… th\u00ec nguy c\u01a1 b\u1ecb \u0111\u00f3ng c\u1eeda r\u1ea5t cao.<\/span><\/p>\n

3. M\u1ed9t s\u1ed1 l\u01b0u \u00fd<\/span><\/h2>\n

Theo \u0111i\u1ec1u 17 Th\u00f4ng t\u01b0 151\/2014\/TT\u00adBTC t\u1eeb\u00a0qu\u00fd 4\/2014, doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf TNDN t\u1ea1m t\u00ednh qu\u00fd, nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m t\u00ednh qu\u00fd n\u1ebfu c\u00f3 ph\u00e1t sinh.<\/p>\n

1. N\u1ebfu\u00a0<\/strong>s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p (h\u00e0ng\u00a0qu\u00fd) th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n\u00a0t\u1eeb 20% tr\u1edf l\u00ean th\u00ec DN ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1eeb 20% tr\u1edf l\u00ean gi\u1eefa s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n. T\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf qu\u00fd 4 \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu so v\u1edbi s\u1ed1 quy\u1ebft to\u00e1n.<\/p>\n

2. N\u1ebfu s\u1ed1 thu\u1ebf d\u01b0\u1edbi 20% m\u00e0 DN ch\u1eadm n\u1ed9p so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh (th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m) th\u00ec t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu so v\u1edbi s\u1ed1 quy\u1ebft to\u00e1n.<\/p>\n

V\u00ed d\u1ee5 :<\/strong><\/u><\/p>\n

N\u0103m 2015, C\u00f4ng ty A \u0111\u00e3 t\u1ea1m n\u1ed9p thu\u1ebf TNDN l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. Khi quy\u1ebft to\u00e1n n\u0103m, s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n l\u00e0 150 tri\u1ec7u \u0111\u1ed3ng, t\u0103ng 50 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

\u2013\u00a0<\/b>20%<\/strong> c\u1ee7a s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n l\u00e0: 150 x 20% = 30\u00a0<\/strong>tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

\u2013 Ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1eeb 20% tr\u1edf l\u00ean c\u00f3 gi\u00e1 tr\u1ecb l\u00e0: 50 tri\u1ec7u \u2013 30 tri\u1ec7u = 20\u00a0<\/strong>tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

K\u1ebft lu\u1eadn:<\/strong><\/p>\n

\u2013 C\u00f4ng ty ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng.<\/strong>\u00a0\u0110\u1ed3ng th\u1eddi, C\u00f4ng ty b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch t\u1eeb 20% tr\u1edf l\u00ean (l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng) t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf qu\u00fd 4 (t\u1eeb ng\u00e0y 31\/1\/2016) \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu.<\/p>\n

\u2013 S\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i (l\u00e0 50 \u2013 30 = 20 tri\u1ec7u \u0111\u1ed3ng) m\u00e0 C\u00f4ng ty ch\u1eadm n\u1ed9p th\u00ec b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n (t\u1eeb ng\u00e0y 1\/4\/2016) \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf n\u00e0y.<\/p>\n

\u0110\u1ec3 gi\u00fap b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o th\u00f4ng tin li\u00ean quan, K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u\u00a0c\u00e1c b\u00e0i vi\u1ebft sau \u0111\u00e2y:<\/span><\/p>\n

Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN<\/a><\/span><\/p>\n

C\u00e1ch l\u1eadp b\u1ea3ng ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf TNDN<\/a><\/span><\/p>\n

C\u00e1c kho\u1ea3n l\u1ed7 v\u00e0 c\u00e1ch k\u1ebft chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf TNDN<\/a><\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed thu\u1ebf TNDN – TK 821<\/a><\/span><\/p>\n

Doanh thu x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1ed7 trong bao nhi\u00eau n\u0103m? nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft sau \u0111\u00e2y<\/p>\n","protected":false},"author":7,"featured_media":12000,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1423],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11768"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11768"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11768\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12000"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11768"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11768"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}