{"id":18739,"date":"2015-11-25T13:23:01","date_gmt":"2015-11-25T13:23:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18739"},"modified":"2016-12-06T08:41:31","modified_gmt":"2016-12-06T08:41:31","slug":"quy-dinh-doanh-thu-tinh-thue-cho-thue-nha-tra-truoc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18739","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 doanh thu t\u00ednh thu\u1ebf cho thu\u00ea nh\u00e0 tr\u1ea3 tr\u01b0\u1edbc nhi\u1ec1u k\u1ef3"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-18811\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-ve-doanh-thu-tinh-thue-cho-thue-nha-tra-truoc-nhieu-ky-anh-chinh-300x162.jpg\" alt=\"Quy dinh ve doanh thu tinh thue cho thue nha tra truoc nhieu ky - anh chinh\" width=\"207\" height=\"112\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-ve-doanh-thu-tinh-thue-cho-thue-nha-tra-truoc-nhieu-ky-anh-chinh-300x162.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-ve-doanh-thu-tinh-thue-cho-thue-nha-tra-truoc-nhieu-ky-anh-chinh.jpg 306w\" sizes=\"(max-width: 207px) 100vw, 207px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Nhi\u1ec1u doanh nghi\u1ec7p \u0111i thu\u00ea nh\u00e0 l\u00e0m v\u0103n ph\u00f2ng, c\u00f3 s\u1ed1 ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc nhi\u1ec1u k\u1ef3. V\u1eady doanh thu t\u00ednh thu\u1ebf l\u00e0 bao nhi\u00eau, nh\u1ea5t l\u00e0 \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p thu\u00ea nh\u00e0 doanh nghi\u1ec7p ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf cho ng\u01b0\u1eddi cho thu\u00ea.<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 tr\u01b0\u1eddng h\u1ee3p n\u00e0y qua b\u00e0i vi\u1ebft sau: <strong>Quy \u0111\u1ecbnh v\u1ec1 doanh thu t\u00ednh thu\u1ebf cho thu\u00ea nh\u00e0 tr\u1ea3 tr\u01b0\u1edbc nhi\u1ec1u k\u1ef3<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Doanh thu t\u00ednh thu\u1ebf cho thu\u00ea nh\u00e0<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0111i\u1ec1u 4 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf cho thu\u00ea nh\u00e0 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;1. Doanh thu t\u00ednh thu\u1ebf<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>a.1) Doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c kh\u00f4ng bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>a.2) Doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng m\u00e0 b\u00ean cho thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>a.3) Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean, doanh thu\u00a0t\u00ednh thu\u1ebf\u00a0cho thu\u00ea nh\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">L\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (n\u1ebfu b\u00ean cho thu\u00ea ch\u1ecbu thu\u1ebf)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">L\u00e0\u00a0ti\u1ec1n thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c t\u1eebng k\u1ef3 v\u00e0 nh\u1eefng kho\u1ea3n kh\u00e1c, kh\u00f4ng bao g\u1ed3m ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3, th\u00ec doanh thu t\u00ednh thu\u1ebf l\u00e0 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a c\u00e1c k\u1ef3 cho thu\u00ea<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf cho thu\u00ea nh\u00e0<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0111i\u1ec1u 4 <strong>Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong> quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m\u00a0t\u00ednh thu\u1ebf cho thu\u00ea nh\u00e0 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;d) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u c\u1ee7a t\u1eebng k\u1ef3 h\u1ea1n thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u c\u1ee7a t\u1eebng k\u1ef3 h\u1ea1n thanh to\u00e1n tr\u00ean h\u1ee3p \u0111\u1ed3ng. V\u00ed d\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n t\u1eebng th\u00e1ng, th\u00ec th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 \u0111\u1ea7u th\u00e1ng, h\u00e0ng th\u00e1ng khi nh\u1eadn\u00a0ti\u1ec1n thu\u00ea nh\u00e0<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu h\u1ee3p \u0111\u1ed3ng thanh to\u00e1n t\u1eebng qu\u00fd, th\u00ec th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 \u0111\u1ea7u qu\u00fd, h\u00e0ng qu\u00fd khi nh\u1eadn\u00a0ti\u1ec1n thu\u00ea nh\u00e0<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ee3p \u0111\u1ed3ng thanh to\u00e1n t\u1eebng n\u0103m th\u00ec th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf l\u00e0 th\u00e1ng \u0111\u1ea7u ti\u00ean, khi nh\u1eadn\u00a0ti\u1ec1n cho thu\u00ea nh\u00e0 c\u1ee7a n\u0103m<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">3. Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 7 kho\u1ea3n 4, 5 <strong>Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;4. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 (ba m\u01b0\u01a1i) c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh doanh thu t\u00ednh thu\u1ebf.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>5. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo quy \u0111\u1ecbnh tr\u00ean h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a vi\u1ec7c cho thu\u00ea nh\u00e0 l\u00e0 ng\u00e0y th\u1ee9 30 c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u00f9ng v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p> Doanh thu t\u00ednh thu\u1ebf cho c\u00e1c  doanh nghi\u1ec7p \u0111i thu\u00ea nh\u00e0 l\u00e0m v\u0103n ph\u00f2ng, c\u00f3 s\u1ed1 ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc nhi\u1ec1u k\u1ef3. <\/p>\n","protected":false},"author":7,"featured_media":18979,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2253,3982],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18739"}],"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=18739"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18739\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18979"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18739"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}