{"id":11782,"date":"2015-08-28T12:25:40","date_gmt":"2015-08-28T12:25:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11782"},"modified":"2015-08-31T07:51:19","modified_gmt":"2015-08-31T07:51:19","slug":"nhung-quy-dinh-ve-phan-chia-loi-nhuan-sau-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11782","title":{"rendered":"Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN"},"content":{"rendered":"

\"Nh\u1eefng<\/h2>\n

Sau khi n\u1ed9p thu\u1ebf TNDN, l\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0 c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p. Vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o, ph\u1ea3i \u0111\u00f3ng nh\u1eefng lo\u1ea1i thu\u1ebf n\u00e0o… K\u1ebf to\u00e1n Centax<\/a> <\/strong>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN<\/span><\/p>\n

A. K\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

1.\u00a0<\/strong>Ch\u00ednh s\u00e1ch<\/strong><\/em><\/span><\/p>\n

\u00a0L\u1ee3i nhu\u1eadn sau thu\u1ebf \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n\u00a0 v\u00e0 ph\u00e2n chia \u1edf TK 421- L\u01a1\u0323i nhu\u00e2\u0323n sau thu\u00ea\u0301 ch\u01b0a ph\u00e2n ph\u00f4\u0301i<\/span><\/p>\n

Pha\u0309i ha\u0323ch toa\u0301n chi ti\u00ea\u0301t k\u00ea\u0301t qua\u0309 hoa\u0323t \u0111\u00f4\u0323ng kinh doanh cu\u0309a t\u01b0\u0300ng n\u0103m ta\u0300i chi\u0301nh (n\u0103m tr\u01b0\u01a1\u0301c, n\u0103m nay), \u0111\u00f4\u0300ng th\u01a1\u0300i theo do\u0303i chi ti\u00ea\u0301t theo t\u01b0\u0300ng n\u00f4\u0323i dung ph\u00e2n chia l\u01a1\u0323i nhu\u00e2\u0323n cu\u0309a doanh nghi\u00ea\u0323p (tri\u0301ch l\u00e2\u0323p ca\u0301c quy\u0303, b\u00f4\u0309 sung V\u00f4\u0301n \u0111\u00e2\u0300u t\u01b0 cu\u0309a chu\u0309 s\u01a1\u0309 h\u01b0\u0303u, chia c\u00f4\u0309 t\u01b0\u0301c, l\u01a1\u0323i nhu\u00e2\u0323n cho ca\u0301c c\u00f4\u0309 \u0111\u00f4ng, cho ca\u0301c nha\u0300 \u0111\u00e2\u0300u t\u01b0).<\/span><\/p>\n

2. K\u00ea\u0301t c\u00e2\u0301u va\u0300 n\u00f4\u0323i dung pha\u0309n a\u0301nh cu\u0309a ta\u0300i khoa\u0309n<\/strong><\/em><\/span><\/p>\n

\u00a0421 \u2013 L\u01a1\u0323i nhu\u00e2\u0323n sau thu\u00ea\u0301 ch\u01b0a ph\u00e2n ph\u00f4\u0301i<\/strong><\/em><\/span><\/p>\n

B\u00ean N\u01a1\u0323:<\/strong><\/em><\/p>\n

– S\u00f4\u0301 l\u00f4\u0303 v\u00ea\u0300 hoa\u0323t \u0111\u00f4\u0323ng kinh doanh cu\u0309a doanh nghi\u00ea\u0323p;<\/span><\/p>\n

– Tri\u0301ch l\u00e2\u0323p ca\u0301c quy\u0303 cu\u0309a doanh nghi\u00ea\u0323p;<\/span><\/p>\n

– Chia c\u00f4\u0309 t\u01b0\u0301c, l\u01a1\u0323i nhu\u00e2\u0323n cho ca\u0301c chu\u0309 s\u01a1\u0309 h\u01b0\u0303u;<\/span><\/p>\n

– B\u00f4\u0309 sung v\u00f4\u0301n \u0111\u00e2\u0300u t\u01b0 cu\u0309a chu\u0309 s\u01a1\u0309 h\u01b0\u0303u;<\/span><\/p>\n

B\u00ean Co\u0301:<\/strong><\/em><\/span><\/p>\n

– S\u00f4\u0301 l\u01a1\u0323i nhu\u00e2\u0323n th\u01b0\u0323c t\u00ea\u0301 cu\u0309a hoa\u0323t \u0111\u00f4\u0323ng kinh doanh cu\u0309a doanh nghi\u00ea\u0323p trong ky\u0300;<\/span><\/p>\n

– S\u00f4\u0301 l\u00f4\u0303 cu\u0309a c\u00e2\u0301p d\u01b0\u01a1\u0301i \u0111\u01b0\u01a1\u0323c c\u00e2\u0301p tr\u00ean c\u00e2\u0301p bu\u0300;<\/span><\/p>\n

– X\u01b0\u0309 ly\u0301 ca\u0301c khoa\u0309n l\u00f4\u0303 v\u00ea\u0300 hoa\u0323t \u0111\u00f4\u0323ng kinh doanh<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong>S\u1ed1 l\u1ed7 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u01b0a x\u1eed l\u00fd.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>S\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ho\u1eb7c ch\u01b0a s\u1eed d\u1ee5ng.<\/span><\/p>\n

3.\u00a0 H\u1ea1ch to\u00e1n<\/strong><\/em><\/span><\/p>\n

Vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf, tu\u1ef3 theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 quy\u1ebft \u0111\u1ecbnh c\u1ee7a Ch\u1ee7 s\u1edf h\u1eefu, n\u00ean m\u1ed7i c\u00f4ng ty s\u1ebd ph\u00e2n chia kh\u00e1c nhau. Nh\u01b0ng \u0111\u1ec1u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

3.1. Khi co\u0301 quy\u00ea\u0301t \u0111i\u0323nh ho\u0103\u0323c th\u00f4ng ba\u0301o tra\u0309 c\u00f4\u0309 t\u01b0\u0301c, l\u01a1\u0323i nhu\u00e2\u0323n \u0111\u01b0\u01a1\u0323c chia cho ca\u0301c chu\u0309 s\u01a1\u0309 h\u01b0\u0303u, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

N\u01a1\u0323 TK 421 – L\u01a1\u0323i nhu\u00e2\u0323n sau thu\u00ea\u0301 ch\u01b0a ph\u00e2n ph\u00f4\u0301i
\n<\/span>\u00a0 \u00a0 \u00a0 Co\u0301 TK 338 – Pha\u0309i tra\u0309, pha\u0309i n\u00f4\u0323p kha\u0301c (3388).<\/span><\/p>\n

3.2. Khi tra\u0309 ti\u00ea\u0300n c\u00f4\u0309 t\u01b0\u0301c, l\u01a1\u0323i nhu\u00e2\u0323n, ghi:<\/span><\/p>\n

N\u01a1\u0323 TK 338 – Pha\u0309i tra\u0309, pha\u0309i n\u00f4\u0323p kha\u0301c (3388)
\n<\/span>\u00a0 \u00a0 \u00a0 Co\u0301 ca\u0301c TK 111, 112,… (s\u00f4\u0301 ti\u00ea\u0300n th\u01b0\u0323c tra\u0309).
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3335 : Thu\u1ebf TNCN \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n

3\/ N\u1ebfu l\u1ee3i t\u1ee9c \u0111\u01b0\u1ee3c chia, ghi t\u0103ng v\u1ed1n cho c\u1ed5 \u0111\u00f4ng<\/span><\/p>\n

\u00a0N\u1ee3 TK 338
\n<\/span>\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 411<\/span><\/p>\n

( Khi c\u00e1 nh\u00e2n r\u00fat v\u1ed1n, ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i v\u00e0 t\u00ednh thu\u1ebf v\u1ed1n tr\u00ean ph\u1ea7n l\u1ee3i nhu\u1eadn ghi t\u0103ng v\u1ed1n n\u00e0y)<\/span><\/p>\n

\u00a0B. Ch\u00ednh s\u00e1ch thu\u1ebf<\/strong><\/span><\/h2>\n

1.\u00a0<\/strong>Thu\u1ebf TNCN<\/strong><\/em><\/span><\/p>\n

\u0110i\u1ec1u 10. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi <\/em>thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/em><\/span><\/p>\n

1. Thu nh\u1eadp t\u00ednh thu\u1ebf<\/em><\/span><\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

2. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 5%.<\/em><\/span><\/p>\n

3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/em><\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/span><\/p>\n

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

b) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m g, kho\u1ea3n 3, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r\u00fat v\u1ed1n.<\/em><\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c tr\u1ea3 b\u1eb1ng c\u1ed5 phi\u1ebfu theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m g, kho\u1ea3n 3, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu.<\/em><\/span><\/p>\n

d) <\/em>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp do vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u1ed1n ra n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n nh\u1eadn thu nh\u1eadp.<\/em><\/span><\/p>\n

4. C\u00e1ch t\u00ednh thu\u1ebf<\/em><\/span><\/p>\n

\"Nh\u1eefng<\/p>\n

2.\u00a0<\/strong>L\u01b0u \u00fd:<\/strong><\/em><\/span><\/p>\n

– TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh 5% tr\u00ean t\u1ed5ng s\u1ed1 thu nh\u1eadp \u0111\u01b0\u1ee3c chi tr\u1ea3.<\/span><\/p>\n

– \u0110\u01a1n v\u1ecb chi tr\u1ea3 c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi tr\u1ea3 cho c\u1ed5 \u0111\u00f4ng v\u00e0 k\u00ea khai v\u00e0o m\u1eabu 06KK\/TNCN. Thu\u1ebf v\u1ec1 \u0111\u1ea7u t\u01b0 v\u1ed1n ch\u1ec9 k\u00ea khai v\u00e0 kh\u1ea5u tr\u1eeb m\u1ed9t l\u1ea7n, kh\u00f4ng c\u1ea7n quy\u1ebft to\u00e1n<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p l\u1ee3i t\u1ee9c \u0111\u01b0\u1ee3c ghi t\u0103ng v\u1ed1n g\u00f3p ( kh\u00f4ng chi tr\u1ea3 ) th\u00ec thu\u1ebf TNCN \u0111\u01b0\u1ee3c t\u00ednh khi c\u00e1 nh\u00e2n \u0111\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ho\u1eb7c r\u00fat v\u1ed1n<\/span><\/p>\n

– C\u00f4ng ty TNHH MTV v\u00e0 Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, khi c\u00e1 nh\u00e2n r\u00fat l\u1ee3i nhu\u1eadn \u0111\u1ec3 chi d\u00f9ng, ho\u1eb7c t\u0103ng v\u1ed1n, kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<\/span><\/p>\n

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

Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed kh\u00f4ng?<\/a><\/span><\/p>\n

C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u00e0y l\u1ec5 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p vay ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p<\/a><\/span><\/p>\n

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

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN . C\u00e1c quy \u0111\u1ecbnh theo Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 Lu\u1eadt Thu\u1ebf kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":12009,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1442],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11782"}],"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=11782"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/11782\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12009"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11782"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

Theo th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong>, t\u1ea1i \u0111i\u1ec1u 10 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u01b0 sau:<\/span><\/p>\n