{"id":12421,"date":"2015-09-05T06:59:20","date_gmt":"2015-09-05T06:59:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12421"},"modified":"2016-02-22T00:41:38","modified_gmt":"2016-02-22T00:41:38","slug":"hach-toan-thue-tndn-tam-nop-va-sau-khi-quyet-toan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12421","title":{"rendered":"H\u1ea1ch to\u00e1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p v\u00e0 sau khi Quy\u1ebft to\u00e1n"},"content":{"rendered":"
\n

\"H\u1ea1ch<\/span><\/h2>\n

H\u00e0ng qu\u00fd, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i k\u00ea khai thu\u1ebf TNDN, m\u00e0 t\u1ea1m t\u00ednh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong qu\u00fd \u0111\u1ec3 n\u1ed9p thu\u1ebf. Vi\u1ec7c t\u1ea1m t\u00ednh thu\u1ebf TNDN c\u00f3 th\u1ec3 d\u1eabn t\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong k\u1ef3 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u1ec3 d\u1ec5 d\u00e0ng theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p trong qu\u00fd v\u00e0 \u0111\u1ed1i chi\u1ebfu so s\u00e1nh v\u1edbi ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o cu\u1ed1i n\u0103m, K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n c\u00e1ch H\u1ea1ch to\u00e1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p v\u00e0 sau khi quy\u1ebft to\u00e1n<\/span><\/p>\n<\/div>\n

\n

Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 156\/2013\/TT-BT<\/a><\/strong>C, v\u00e0 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a><\/strong>, h\u00e0ng qu\u00fd doanh nghi\u1ec7p ph\u1ea3i t\u1ea1m t\u00ednh thu\u1ebf TNDN v\u00e0 t\u1ea1m n\u1ed9p s\u1ed1 thu\u1ebf n\u00e0y v\u00e0o ng\u00e2n s\u00e1ch, cu\u1ed1i n\u0103m doanh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf TNDN, t\u00ednh s\u1ed1 ph\u1ea3i n\u1ed9p trong n\u0103m v\u00e0 x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

– N\u1ebfu s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p ch\u01b0a n\u1ed9p \u0111\u1ee7, th\u00ec n\u1ed9p th\u00eam s\u1ed1 c\u00f2n thi\u1ebfu<\/span><\/p>\n

– N\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u00e3 n\u1ed9p th\u1eeba, th\u00ec chuy\u1ec3n s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba sang k\u1ef3 sau<\/span><\/p>\n

V\u1eady h\u1ea1ch t\u00f3an thu\u1ebf TNDN trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u1ebf n\u00e0o?<\/span><\/p>\n

Khi t\u1ea1m t\u00ednh thu\u1ebf \u0111\u1ec3 n\u1ed9p, k\u1ebf to\u00e1n n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch v\u00e0 h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 333
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/span><\/p>\n

Cu\u1ed1i n\u0103m, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u sau khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 911
\n<\/span>\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 821 : S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi h\u1ea1ch to\u00e1n ngh\u0129a v\u1ee5 thu\u1ebf :<\/span><\/p>\n

N\u1ee3 TK 821<\/span><\/p>\n

C\u00f3 TK 3334<\/span><\/p>\n

N\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u00f2n thi\u1ebfu, th\u00ec k\u1ebf to\u00e1n n\u1ed9p th\u00eam v\u00e0 h\u1ea1ch to\u00e1n :<\/span><\/p>\n

N\u1ee3 TK 3334<\/span><\/p>\n

C\u00f3 TK 111,112<\/span><\/p>\n

N\u1ebfu s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba trong k\u1ef3, th\u00ec s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 thu\u1ebf sau<\/span><\/p>\n

V\u00ec d\u1ee5:<\/span><\/p>\n

H\u00e0ng qu\u00fd, DN t\u1ea1m t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

Qu\u00fd 1: T\u1ea1m n\u1ed9p 40 tr<\/span><\/p>\n

N\u1ee3 TK 3334\/ C\u00f3 TK 111 : 40 tr<\/span><\/p>\n

Qu\u00fd 2:T\u1ea1m \u00a0n\u1ed9p 20 tr<\/span><\/p>\n

N\u1ee3 TK 3334\/ C\u00f3 TK 111: 20tr<\/span><\/p>\n

Qu\u00fd 3: T\u1ea1m n\u1ed9p 10 tr<\/span><\/p>\n

N\u1ee3 TK 3334\/ C\u00f3 TK 111: 10 tr<\/span><\/p>\n

a\/ N\u1ebfu cu\u1ed1i n\u0103m, quy\u1ebft to\u00e1n thu\u1ebf TNDN, s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p l\u00e0 100tr, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 911\/ C\u00f3 TK 821 : 100tr<\/span><\/p>\n

N\u1ee3 TK 821\/ C\u00f3 TK 3334 : 100tr<\/span><\/p>\n

S\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p th\u00eam l\u00e0 30 tr. D\u01b0 b\u00ean C\u00f3 TK 3334 l\u00e0 30tr<\/span><\/p>\n

Sang \u0111\u1ea7u n\u0103m sau, khi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n :<\/span><\/p>\n

N\u1ee3 3334\/ C\u00f3 TK 111\u00a0: 30tr<\/span><\/p>\n

b\/ N\u1ebfu cu\u1ed1i n\u0103m, quy\u1ebft to\u00e1n thu\u1ebf TNDN, s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong n\u0103m l\u00e0 60 tr, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n<\/span><\/p>\n

N\u1ee3 TK 911\/ C\u00f3 TK 821\u00a0: 60 tr<\/span><\/p>\n

N\u1ee3 TK 821\/ C\u00f3 TK 3334\u00a0: 60 tr<\/span><\/p>\n

Khi \u0111\u00f3, TK 3334 c\u00f2n d\u01b0 n\u1ee3 l\u00e0 10tr ( n\u1ed9p th\u1eeba 10 tr). S\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 sau, tr\u1eeb v\u00e0o ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a qu\u00fd 1 n\u0103m sau<\/span><\/p>\n

L\u01b0u \u00fd: V\u1edbi nh\u1eefng doanh nghi\u1ec7p l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo qu\u00fd, th\u00ec n\u00ean th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n nh\u01b0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u00e3 h\u01b0\u1edbng d\u1eabn. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o:\u00a0C\u00e1ch h\u1ea1ch to\u00e1n Chi ph\u00ed thu\u1ebf TNDN \u2013 TK 821<\/a><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i:<\/span><\/p>\n

X\u1eed l\u00fd khi doanh nghi\u1ec7p t\u00ednh v\u00e0 n\u1ed9p th\u1eeba thu\u1ebf<\/a><\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n Chi ph\u00ed thu\u1ebf TNDN \u2013 TK 821<\/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 chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

C\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba c\u1ee7a c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng?<\/a><\/span><\/p>\n

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

K\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c gi\u1edbi thi\u1ec7u n\u1ed9i dung H\u1ea1ch to\u00e1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p v\u00e0 sau khi Quy\u1ebft to\u00e1n c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":12562,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1541],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12421"}],"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=12421"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12421\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/12562"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12421"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}