{"id":17548,"date":"2015-11-14T00:18:26","date_gmt":"2015-11-14T00:18:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17548"},"modified":"2016-12-09T03:22:49","modified_gmt":"2016-12-09T03:22:49","slug":"quy-dinh-ve-thue-suat-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17548","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-17736\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-ve-thue-suat-thue-TNDN-anh-chinh.jpg\" alt=\"Quy dinh ve thue suat thue TNDN - anh chinh\" width=\"145\" height=\"90\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 chu\u1ea9n b\u1ecb cho vi\u1ec7c quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m 2015,<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\"> K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN c\u1ee7a n\u0103m 2015 v\u00e0 n\u0103m 2016 qua b\u00e0i\u00a0<strong>Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Thu\u1ebf su\u1ea5t thu\u1ebf TNDN\u00a0n\u0103m 2015<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> \u0110i\u1ec1u 11, Kho\u1ea3n 1, 2 \u00a0\u00a0quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN\u00a0nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u201c<em>1. K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2014, thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 22%, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i.<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>\u2026..<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>2. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p) ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%.<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>T\u1ed5ng doanh thu n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [01] v\u00e0 ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [08] tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo M\u1eabu s\u1ed1 03-1A\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.\u201d<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Theo quy \u0111\u1ecbnh tr\u00ean\u00a0thu\u1ebf su\u1ea5t thu\u1ebf TNDN ph\u1ed5 th\u00f4ng\u00a0n\u0103m 2015 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh thu trong n\u0103m 2015 \u00a0t\u1eeb 20 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN l\u00e0 20%.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh thu trong n\u0103m 2015 \u00a0tr\u00ean 20 t\u1ef7 \u0111\u1ed3ng th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN l\u00e0 22%.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh thu n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong n\u0103m t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c l\u1ea5y \u00a0tr\u00ean ch\u1ec9 ti\u00eau 01 v\u00e0 ch\u1ec9 ti\u00eau 08 c\u1ee7a Ph\u1ee5 l\u1ee5c 03-1A\/TNDN k\u00e8m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p\u00a0\u01b0u\u00a0\u0111\u00e3i thu\u1ebf, th\u1ef1c hi\u1ec7n theo quy\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. Thu\u1ebf su\u1ea5t thu\u1ebf TNDN\u00a0n\u0103m 2016<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> \u0110i\u1ec1u 11, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN c\u1ee7a n\u0103m 2016 nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u201c<em>K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2016, tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 22% chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%.\u201d<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>Nh\u01b0 v\u1eady k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2016, thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u1ec9 c\u00f2n m\u1ed9t m\u1ee9c l\u00e0 20% do nh\u1eefng tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 22% t\u1ee9c l\u00e0 c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u00ean 20 t\u1ef7 \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%.&#8221;<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Theo quy \u0111\u1ecbnh tr\u00ean\u00a0thu\u1ebf su\u1ea5t thu\u1ebf TNDN ph\u1ed5 th\u00f4ng t\u1eeb n\u0103m 2016 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00c1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p l\u00e0 20% kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o\u00a0doanh thu c\u1ee7a doanh nghi\u1ec7p .<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p\u00a0\u01b0u\u00a0\u0111\u00e3i thu\u1ebf, th\u1ef1c hi\u1ec7n theo quy\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ec3 chu\u1ea9n b\u1ecb cho vi\u1ec7c quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m 2015, K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN c\u1ee7a n\u0103m 2015 v\u00e0 n\u0103m 2016 qua b\u00e0i Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/p>\n","protected":false},"author":7,"featured_media":18449,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2124],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17548"}],"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=17548"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17548\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18449"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17548"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17548"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}