{"id":1274,"date":"2015-07-10T04:47:20","date_gmt":"2015-07-10T04:47:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1274"},"modified":"2016-12-02T07:18:09","modified_gmt":"2016-12-02T07:18:09","slug":"ho-so-chung-tu-doi-voi-hop-dong-thue-khoan-cong-viec","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1274","title":{"rendered":"H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n c\u00f4ng vi\u1ec7c"},"content":{"rendered":"

\"H\u1ed3<\/span><\/h2>\n

Vi\u1ec7c thu\u00ea kho\u00e1n c\u00f4ng vi\u1ec7c l\u00e0 nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. Hi\u1ec7n nay nhi\u1ec1u \u0111\u01a1n v\u1ecb c\u00f2n v\u01b0\u1edbng m\u1eafc v\u1ec1\u00a0H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n c\u00f4ng vi\u1ec7c. C\u00f4ng ty\u00a0K\u1ebf to\u00e1n Centax<\/strong>\u00a0<\/a>xin chia s\u1ebb nghi\u1ec7p v\u1ee5 n\u00e0y nh\u01b0 sau:<\/span><\/p>\n

1.\u00a0Quy\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf\u00a0v\u1ec1 h\u1ee3p\u00a0\u0111\u1ed3ng thu\u00ea kho\u00e1n c\u00f4ng vi\u1ec7c<\/strong><\/span><\/h2>\n

1.1. H\u00f3a \u0111\u01a1n<\/span><\/h3>\n

C\u0103n c\u1ee9 Kho\u1ea3n 1, \u0110i\u1ec1u 13, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> ng\u00e0y 31\/03\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ea5p h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in quy \u0111\u1ecbnh:<\/span><\/p>\n

“1.\u00a0C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.<\/span><\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n.”<\/span><\/em><\/span><\/p>\n

Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p,\u00a0h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n\u00a0kh\u00f4ng kinh doanh, b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5\u00a0thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT\u00a0th\u00ec\u00a0C\u01a1 quan Thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n. Nh\u01b0 v\u1eady, v\u1edbi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c do doanh nghi\u1ec7p thu\u00ea kho\u00e1n, kh\u00f4ng \u0111\u0103ng k\u00fd kinh doanh th\u00ec kh\u00f4ng ph\u1ea3i xin c\u1ea5p h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/p>\n

1.2. Thu\u1ebf TNDN<\/span><\/h3>\n

C\u0103n c\u1ee9 Kho\u1ea3n 1, \u0110i\u1ec1u 6, Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

“1.Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:
\n<\/em><\/span>a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/span>
\n b)Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\n<\/em><\/span>c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.”<\/em><\/span><\/span><\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i b\u1ed5 sung\u00a0\u0110i\u1ec3m 2.4, Kho\u1ea3n 2, \u0110i\u1ec1u 6 T<\/strong>h\u00f4ng t\u01b0 78\/2014\/TT-BTC,<\/a> quy\u00a0\u0111\u1ecbnh v\u1ec1 nh\u1eefng chi ph\u00ed kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c tr\u1eeb, quy\u00a0\u0111\u1ecbnh:<\/span><\/p>\n

\u201c2.4.Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo m\u1eabu s\u1ed1 01\/TNDN k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) nh\u01b0ng kh\u00f4ng l\u1eadp B\u1ea3ng k\u00ea k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/em><\/span><\/p>\n

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

– Mua \u0111\u1ed3 d\u00f9ng, t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

– Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh (kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean) c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/em><\/span><\/p>\n

B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c. Doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. C\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean b\u1ea3ng k\u00ea cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ee9c gi\u00e1 \u0111\u1ec3 t\u00ednh l\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em>“<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy\u00a0\u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p khi mua t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n, gia\u00a0\u0111\u00ecnh kh\u00f4ng kinh doanh, ho\u1eb7c c\u1ee7a nh\u1eefng h\u1ed9 \u00a0kinh doanh d\u00f9ng\u00a0B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo m\u1eabu s\u1ed1 01\/TNDN<\/a><\/strong>\u00a0\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.\u00a0<\/span><\/p>\n

Dowload t\u1ea1i \u0111\u00e2y: M\u1eabu s\u1ed1 01\/TNDN<\/a><\/span><\/p>\n

1.3. Thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n<\/span><\/h3>\n

1.3.1 C\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 92\/2015\/TT-BTC <\/a>quy\u00a0\u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN\u00a0\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t\u00a0\u0111\u1ed9ng t\u1eeb kinh doanh,t\u1ea1i \u0111i\u1ec3m b\u00a0kho\u1ea3n 1,\u00a0\u0111i\u1ec1u 3 quy\u00a0\u0111\u1ecbnh nguy\u00ean t\u1eafc t\u00ednh thu\u1ebf\u00a0\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p\u00a0thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh nh\u01b0 sau:<\/span><\/p>\n

“b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5ng doanh thu t\u1eeb kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch.”<\/em><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 2,\u00a0\u0111i\u1ec1u 3 quy\u00a0\u0111\u1ecbnh c\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n c\u00f3 doanh thu t\u1eeb kinh doanh nh\u01b0 sau:<\/span><\/p>\n

“C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu.<\/em><\/span><\/p>\n

…….<\/span><\/p>\n

b) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu<\/em><\/span><\/p>\n

T\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n n\u1ed9p thu\u1ebf t\u1eebng l\u1ea7n ph\u00e1t sinh \u00e1p d\u1ee5ng nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

c) X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/em><\/span><\/p>\n\n\n\n\n
S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/em><\/span><\/td>\n=<\/em><\/span><\/td>\nDoanh thu t\u00ednh thu\u1ebf GTGT<\/em><\/span><\/td>\nx<\/em><\/span><\/td>\nT\u1ef7 l\u1ec7 thu\u1ebf GTGT<\/em><\/span><\/td>\n<\/tr>\n
S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/em><\/span><\/td>\n=<\/em><\/span><\/td>\nDoanh thu t\u00ednh thu\u1ebf TNCN<\/em><\/span><\/td>\nx<\/em><\/span><\/td>\nT\u1ef7 l\u1ec7 thu\u1ebf TNCN<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n c\u00f3 doanh thu t\u1eeb kinh doanh ( bao g\u1ed3m\u00a0h\u1ee3p\u00a0\u0111\u1ed3ng thu\u00ea kho\u00e1n) tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\u00a0trong n\u0103m d\u01b0\u01a1ng l\u1ecbch, ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN t\u00ednh tr\u00ean doanh thu c\u1ee7a t\u1eebng h\u1ee3p\u00a0\u0111\u1ed3ng kinh doanh<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft :<\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/a><\/span><\/p>\n

K\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf kho\u00e1n<\/a><\/span><\/p>\n

1.3.2 T\u1ef7 l\u1ec7 thu\u1ebf c\u1ee7a h\u1ee3p\u00a0\u0111\u1ed3ng thu\u00ea kho\u00e1n<\/strong><\/span><\/p>\n

Theo quy\u00a0\u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec3m d, kho\u1ea3n 2\u00a0\u0111i\u1ec1u 3 v\u00e0\u00a0\u00a0\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf tr\u00ean doanh thu c\u1ee7a h\u1ee3p\u00a0\u0111\u1ed3ng thu\u00ea kho\u00e1n l\u00e0 :<\/span><\/p>\n

“b.1) T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu g\u1ed3m t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c ng\u00e0nh ngh\u1ec1 nh\u01b0 sau:<\/em><\/span><\/p>\n

–\u00a0 Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 1%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 0,5%.<\/em><\/span><\/p>\n

–\u00a0 D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 5%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 2%.<\/em><\/span><\/p>\n

–\u00a0 S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 3%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 1,5%.<\/em><\/span><\/p>\n

–\u00a0 Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 2%; t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 1%.”<\/em><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem :\u00a0Chi ti\u1ebft danh m\u1ee5c ng\u00e0nh ngh\u1ec1 \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ef7 l\u1ec7 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 01\u00a0<\/a><\/span><\/p>\n

Theo nh\u1eefng quy\u00a0\u0111\u1ecbnh tr\u00ean,\u00a0c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN\u00a0theo t\u1ef7 l\u1ec7 c\u1ee7a nh\u1eefng ng\u00e0nh h\u00e0ng, d\u1ecbch v\u1ee5 m\u00ecnh cung c\u1ea5p. Doanh nghi\u1ec7p chi tr\u1ea3 c\u1ea7n l\u01b0u \u00fd kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, thu\u00ea kho\u00e1n \u00a0tr\u01b0\u1edbc khi chi tr\u1ea3, n\u1ebfu doanh thu cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 tr\u00ean 100 tr\/n\u0103m.<\/span><\/p>\n

K\u1ebft lu\u1eadn:<\/span><\/h3>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n \u0111\u1ec3\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN c\u1ea7n c\u00f3 nh\u1eefng h\u1ed3 s\u01a1 sau:<\/span><\/p>\n

+ H\u1ee3p \u0111\u1ed3ng giao kho\u00e1n c\u00f4ng vi\u1ec7c. ( M\u1eabu\u00a0s\u1ed1 08 \u2013 L\u0110TL theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/a><\/span><\/p>\n

+ C\u00f3 gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1, ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1, gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0111\u0103ng k\u00fd thu\u1ebf theo quy \u0111\u1ecbnh. (n\u1ebfu c\u00f3)<\/span><\/p>\n

+ Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh.<\/span><\/p>\n

+ B\u1ea3ng k\u00ea mua h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 mua v\u00e0o M\u1eabu\u00a001\/TNDN<\/a><\/strong> \u00a0(Ghi r\u00f5 s\u1ed1 ti\u1ec1n chi tr\u1ea3 cho hoa h\u1ed3ng m\u00f4i gi\u1edbi theo h\u1ee3p\u00a0\u0111\u1ed3ng m\u00f4i gi\u1edbi…)<\/span><\/p>\n

+ Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN tr\u01b0\u1edbc khi tr\u1ea3 ti\u1ec1n cho c\u00e1 nh\u00e2n (N\u1ebfu c\u00f3)<\/span><\/p>\n

+ Ch\u1ee9ng t\u1eeb chi ti\u1ec1n (Phi\u1ebfu chi) ghi r\u00f5 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb, ng\u00e0y th\u00e1ng, \u0111\u1ecba ch\u1ec9, s\u1ed1 CMND c\u1ee7a ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ch\u1eef k\u00fd c\u1ee7a hai b\u00ean.<\/span><\/p>\n

2. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb chi, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n<\/span><\/p>\n

N\u1ee3 TK 642, 154, 627<\/span><\/p>\n

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

V\u1eady trong tr\u01b0\u1eddng h\u1ee3p thu\u00ea kho\u00e1n lao \u0111\u1ed9ng, th\u00ec t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi c\u00e1c b\u1ea1n \u0111\u1ecdc ti\u1ebfp trong b\u00e0i vi\u1ebft sau:\u00a0C\u00e1ch t\u00ednh thu\u1ebf TNCN\u00a0\u0111\u1ed1i v\u1edbi h\u1ee3p\u00a0\u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng<\/a><\/span><\/p>\n

Xem th\u00eam: C\u00e1ch t\u00ednh thu\u1ebf TNCN c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Vi\u1ec7c thu\u00ea kho\u00e1n c\u00f4ng vi\u1ec7c l\u00e0 nhu c\u1ea7u th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p. Hi\u1ec7n nay nhi\u1ec1u \u0111\u01a1n v\u1ecb c\u00f2n v\u01b0\u1edbng m\u1eafc v\u1ec1\u00a0H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n c\u00f4ng vi\u1ec7c. C\u00f4ng ty\u00a0K\u1ebf to\u00e1n Centax\u00a0xin chia s\u1ebb nghi\u1ec7p v\u1ee5 n\u00e0y nh\u01b0 sau: 1.\u00a0Quy\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf\u00a0v\u1ec1 h\u1ee3p\u00a0\u0111\u1ed3ng thu\u00ea kho\u00e1n c\u00f4ng vi\u1ec7c 1.1…<\/p>\n","protected":false},"author":7,"featured_media":6283,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[157,3881],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1274"}],"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=1274"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1274\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6283"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1274"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1274"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}