{"id":1969,"date":"2015-07-13T09:14:46","date_gmt":"2015-07-13T09:14:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1969"},"modified":"2015-08-05T09:20:26","modified_gmt":"2015-08-05T09:20:26","slug":"cac-khoan-lo-va-cach-ket-chuyen-lo-theo-quy-dinh-cua-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1969","title":{"rendered":"C\u00e1c kho\u1ea3n l\u1ed7 v\u00e0 c\u00e1ch k\u1ebft chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf TNDN"},"content":{"rendered":"

\"C\u00e1c<\/span><\/h2>\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. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb nh\u1eefng qui \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n s\u1ed1 l\u1ed7 c\u1ee7a doanh nghi\u1ec7p \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. C\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

” L\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch \u00e2m v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang.”<\/span><\/em><\/span><\/p>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC \u0111\u01b0a ra c\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

” 1. 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.<\/em><\/span><\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/em><\/span><\/p>\n\n\n\n
Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/td>\n=<\/span><\/td>\nThu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td>\n–<\/span><\/td>\nThu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><\/td>\n+<\/span><\/td>\nC\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ea1i \u0111i\u1ec1u 2 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong>, <\/span>s<\/span>\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 2, \u0110i\u1ec1u 4, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201c2. <\/strong>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><\/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 ho\u00e1, 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\u00a0ch\u1ecbu thu\u1ebf<\/span><\/td>\n=<\/span><\/td>\nDoanh\u00a0thu<\/span><\/td>\n–<\/span><\/td>\nChi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n+<\/span><\/td>\nC\u00e1c kho\u1ea3n\u00a0thu nh\u1eadp kh\u00e1c\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1eeb hai c\u00f4ng th\u1ee9c tr\u00ean, suy ra:<\/span><\/p>\n