{"id":1936,"date":"2015-07-13T08:09:14","date_gmt":"2015-07-13T08:09:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1936"},"modified":"2015-08-05T09:24:08","modified_gmt":"2015-08-05T09:24:08","slug":"cac-phuong-phap-va-can-cu-tinh-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1936","title":{"rendered":"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"

\"C\u00e1c<\/span><\/h2>\n

Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu (nh\u00e0 n\u01b0\u1edbc thu tr\u1ef1c ti\u1ebfp t\u1eeb\u00a0ng\u01b0\u1eddi ch\u1ecbu thu\u1ebf) \u0111\u00e1nh v\u00e0o ph\u1ea7n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p sau khi tr\u1eeb \u0111i chi ph\u00ed li\u00ean quan \u0111\u1ebfn thu nh\u1eadp c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh d\u1ecbch v\u1ee5. Thu\u1ebf TNDN \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp\u00a0\u0111\u1ebfn l\u1ee3i \u00edch c\u1ee7a doanh nghi\u1ec7p, v\u00ec th\u1ebf\u00a0doanh nghi\u1ec7p lu\u00f4n quan t\u00e2m t\u1edbi nh\u1eefng quy \u0111\u1ecbnh c\u1ee7a\u00a0thu\u1ebf TNDN nh\u1eb1m\u00a0gi\u1ea3m thi\u1ec3u chi ph\u00ed thu\u1ebf c\u1ee7a m\u00ecnh. <\/strong><\/span><\/p>\n

T\u01b0\u01a1ng\u00a0\u1ee9ng v\u1edbi hai ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf GTGT c\u00f3 2 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNDN, m\u1ed7i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNDN c\u0169ng c\u00f3 nh\u1eefng quy\u00a0\u0111\u1ecbnh c\u1ee5 th\u1ec3 kh\u00e1c nhau.\u00a0K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n, gi\u1ea3m b\u1edbt nh\u1eefng\u00a0kh\u00f3 kh\u0103n trong c\u00f4ng vi\u1ec7c.<\/span><\/span><\/p>\n

1. C\u00e1ch t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT\u00a0theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC<\/a><\/strong>\u00a0 (s\u1eeda \u0111\u1ed5i b\u1ed5 sung kho\u1ea3n 1 \u0111i\u1ec1u\u00a03\u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong>) thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf tr\u1eeb \u0111i ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 (n\u1ebfu c\u00f3) nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

\"Ph\u01b0\u01a1ng<\/span><\/p>\n

Theo c\u00f4ng th\u1ee9c tr\u00ean,\u00a0\u0111\u1ec3 x\u00e1c\u00a0\u0111\u1ecbnh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p, doanh nghi\u1ec7p c\u1ea7n x\u00e1c\u00a0\u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau sau:<\/span><\/p>\n

– Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/p>\n

– S\u1ed1 tr\u00edch l\u1eadp qu\u1ef9 KH v\u00e0 CN (N\u1ebfu c\u00f3)<\/span><\/p>\n

– Thu\u1ebf xu\u1ea5t thu\u1ebf TNDN\u00a0\u0111\u01b0\u1ee3c\u00a0\u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p c\u1ee7a m\u00ecnh<\/span><\/p>\n

\u00a01.1.\u00a0<\/strong>X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/em><\/span><\/h3>\n

Theo quy\u00a0\u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec1u 4 kho\u1ea3n 1 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC th\u00ec thu nh\u1eadp t\u00ednh thu\u1ebf TNDN\u00a0\u0111\u01b0\u1ee3c x\u00e1c\u00a0\u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/span><\/em><\/span><\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/em><\/span><\/p>\n

\"Ph\u01b0\u01a1ng<\/em><\/span><\/p>\n

Trong \u0111\u00f3<\/strong>:<\/span><\/em><\/span><\/p>\n

a. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 2\u00a0\u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy\u00a0\u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 thu nh\u1eadp kh\u00e1c.<\/em><\/span><\/p>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n\n\n\n
Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><\/span><\/td>\n=<\/em><\/span><\/td>\nDoanh thu<\/em><\/span><\/td>\n–<\/em><\/span><\/td>\nChi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/em><\/span><\/td>\n+<\/em><\/span><\/td>\nC\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110\u1ec3 x\u00e1c\u00a0\u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a m\u00ecnh, doanh nghi\u1ec7p c\u1ea7n x\u00e1c\u00a0\u0111\u1ecbnh nh\u1eefng ch\u1ec9 ti\u00eau sau:<\/strong><\/span><\/p>\n

– Doanh thu t\u00ednh thu\u1ebf TNDN ( M\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i: Doanh thu x\u00e1c\u00a0\u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN)<\/a><\/span><\/p>\n

– Chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb ( M\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i : C\u00e1c kho\u1ea3n chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c\u00a0\u0111\u1ecbnh thu\u1ebf TNDN<\/a>)<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ( M\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i : C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ch\u1ecbu thu\u1ebf TNDN<\/a>)<\/span><\/p>\n

b. Thu nh\u1eadp mi\u1ec5n thu\u1ebf<\/strong><\/span><\/p>\n

T<\/span>heo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00f3 m\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. M\u1eddi b\u1ea1n tham kh\u1ea3o t\u1ea1i \u0111\u00e2y c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span>: C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/span><\/p>\n

c. C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n<\/strong><\/span><\/p>\n

Theo quy\u00a0\u0111\u1ecbnh\u00a0\u0111i\u1ec1u 9 kho\u1ea3n 2 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC vi\u1ec7c k\u1ebft chuy\u1ec3n l\u1ed7\u00a0\u0111\u01b0\u1ee3c quy\u00a0\u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

Doanh nghi\u1ec7p sau khi quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 b\u1ecb l\u1ed7 th\u00ec chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp (thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 tr\u1eeb thu nh\u1eadp mi\u1ec5n thu\u1ebf) c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo. Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/em><\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch chuy\u1ec3n v\u00e0 nh\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 chuy\u1ec3n l\u1ed7,\u00a0\u00a0m<\/span>\u1eddi b\u1ea1n xem chi ti\u1ebft t\u1ea1i\u00a0b\u00e0i vi\u1ebft:\u00a0<\/span>C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n<\/a><\/span><\/span><\/p>\n

1.2. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/span><\/h3>\n