{"id":11770,"date":"2015-08-28T12:00:15","date_gmt":"2015-08-28T12:00:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11770"},"modified":"2015-10-17T07:49:05","modified_gmt":"2015-10-17T07:49:05","slug":"cach-lap-bang-phu-luc-chuyen-lo-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11770","title":{"rendered":"C\u00e1ch l\u1eadp b\u1ea3ng ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"

\"C\u00e1ch<\/h2>\n

Doanh nghi\u1ec7p l\u1ed7 c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc, \u00a0mu\u1ed1n chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a n\u0103m nay. Theo ph\u1ea7n m\u1ec1m HTKK, k\u1ebf to\u00e1n\u00a0ph\u1ea3i khai v\u00e0o\u00a0ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7. Vi\u1ec7c\u00a0k\u00ea\u00a0khai chuy\u1ec3n l\u1ed7 nh\u01b0 th\u1ebf n\u00e0o, c\u00e1ch l\u1eadp b\u1ea3ng nh\u01b0 th\u1ebf n\u00e0o, K\u1ebf to\u00e1n\u00a0<\/a><\/span>Centax<\/a> xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0C\u00e1ch l\u1eadp b\u1ea3ng ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 9 quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7 nh\u01b0 sau:<\/span><\/p>\n

\u201c1.\u00a0<\/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.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu doanh nghi\u1ec7p l\u1ed7 sau khi quy\u1ebft to\u00e1n th\u00ec \u0111\u01b0\u1ee3c\u00a0chuy\u1ec3n to\u00e0n b\u1ed9, li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo. Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n l\u1ed7 kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7.<\/span><\/p>\n

V\u1eady doanh nghi\u1ec7p s\u1ebd chuy\u1ec3n l\u1ed7 nh\u01b0 th\u1ebf n\u00e0o? K\u00ea khai tr\u00ean ph\u1ee5 l\u1ee5c n\u00e0o khi quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2014?<\/span><\/p>\n

Doanh nghi\u1ec7p chuy\u1ec3n l\u1ed7\u00a0k\u00ea khai tr\u00ean ph\u1ee5 l\u1ee5c 03-2A\/TNDN nh\u01b0 sau:<\/span><\/p>\n

Gi\u1ea3 s\u1eed:<\/span><\/p>\n

N\u0103m 2011: Doanh nghi\u1ec7p l\u1ed7 150.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

N\u0103m 2012: Doanh nghi\u1ec7p l\u1ed7 100.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

N\u0103m 2013: Doanh nghi\u1ec7p l\u00e3i 70.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

N\u0103m 2014: Doanh nghi\u1ec7p l\u00e3i 120.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

Vi\u1ec7c chuy\u1ec3n l\u1ed7 c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n

+ B\u01b0\u1edbc 1: Ghi t\u1ed5ng s\u1ed1 l\u1ed7 ph\u00e1t sinh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng n\u0103m \u0111\u00e3 k\u00ea khai v\u00e0o c\u1ed9t (3): S\u1ed1 l\u1ed7 ph\u00e1t sinh.<\/span><\/p>\n

N\u0103m 2011: L\u1ed7 150.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

N\u0103m 2012: L\u1ed7 100.000.000 \u0111\u1ed3ng.\"C\u00e1ch<\/span><\/p>\n

+ B\u01b0\u1edbc 2: Gi\u1ea3 s\u1eed n\u0103m 2013 b\u1ea1n \u01b0u ti\u00ean chuy\u1ec3n l\u1ed7 c\u1ee7a n\u0103m 2011. Ghi s\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n trong n\u0103m 2013 v\u00e0o c\u1ed9t s\u1ed1 (4) v\u00e0 ghi v\u00e0o d\u00f2ng t\u01b0\u01a1ng \u1ee9ng n\u0103m 2011.<\/span><\/p>\n

T\u1ea1i c\u1ed9t s\u1ed1 (4) d\u00f2ng STT th\u1ee9 3 t\u01b0\u01a1ng \u1ee9ng v\u1edbi n\u0103m 2011, b\u1ea1n ghi 70.000.000 \u0111\u1ed3ng l\u00e0 s\u1ed1 l\u1ed7 \u0111\u00e3 chuy\u1ec3n trong n\u0103m 2013.<\/span><\/p>\n

\"C\u00e1ch<\/p>\n

 <\/p>\n

+ B\u01b0\u1edbc 3: Ghi s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n trong k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y c\u1ee7a t\u1eebng n\u0103m v\u00e0o c\u1ed9t s\u1ed1 (5). T\u1ed5ng s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u00ean d\u00f2ng \u201cT\u1ed5ng c\u1ed9ng\u201dc\u1ee7a c\u1ed9t (5) kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a tr\u1eeb chuy\u1ec3n l\u1ed7) c\u1ee7a doanh nghi\u1ec7p n\u0103m hi\u1ec7n t\u1ea1i. C\u1ee5 th\u1ec3:<\/span><\/p>\n

N\u0103m 2011 doanh nghi\u1ec7p c\u00f2n s\u1ed1\u00a0l\u1ed7 80.000.000 \u0111\u1ed3ng, n\u0103m 2012 doanh nghi\u1ec7p c\u00f2n s\u1ed1\u00a0l\u1ed7 100.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

S\u1ed1 l\u00e3i n\u0103m 2014 c\u1ee7a doanh nghi\u1ec7p l\u00e0 120.000.000. Do \u0111\u00f3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 t\u1ed1i \u0111a l\u00e0 120.000.000 \u0111\u1ed3ng. Trong \u0111\u00f3 \u01b0u ti\u00ean chuy\u1ec3n\u00a0s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n n\u0103m 2011 l\u00e0 80.000.000 \u0111\u1ed3ng, n\u0103m 2012 l\u00e0 40.000.000 \u0111\u1ed3ng<\/span><\/p>\n

\"C\u00e1ch<\/p>\n

– Ch\u00fa \u00fd:<\/span><\/p>\n

+ S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n trong n\u0103m 2014 l\u00e0 120.000.000 v\u00e0 t\u1ef1 \u0111\u1ed9ng nh\u1ea3y v\u00e0o ch\u1ec9 ti\u00eau C3 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu s\u1ed1 03\/TNDN.<\/span><\/p>\n

+ S\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf sau l\u00e0 s\u1ed1 ti\u1ec1n ghi tr\u00ean c\u1ed9t (6) t\u01b0\u01a1ng \u1ee9ng v\u1edbi d\u00f2ng t\u1ed5ng c\u1ed9ng c\u1ee7a c\u1ed9t n\u00e0y<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc theo d\u00f5i th\u00eam c\u00e1c b\u00e0i vi\u1ebft:<\/span><\/p>\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p l\u1ed7 trong bao nhi\u00eau n\u0103m?<\/a><\/span><\/p>\n

K\u1ef9 n\u0103ng ki\u1ec3m tra BCTC cu\u1ed1i n\u0103m<\/a><\/span><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0m sao c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f3 \u0111\u01b0\u1ee3c n\u1ed9p l\u1ea1i v\u00e0 c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? <\/a><\/span><\/p>\n

Ph\u00e1p lu\u1eadt v\u1ec1 h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/a><\/span><\/p>\n

Ph\u00e1p lu\u1eadt v\u1ec1 ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 \u0111\u01b0\u1ee3c l\u1eadp nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch l\u1eadp b\u1ea3ng ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":12094,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1464],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11770"}],"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=11770"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11770\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12094"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11770"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}