{"id":2133,"date":"2015-07-14T08:04:18","date_gmt":"2015-07-14T08:04:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2133"},"modified":"2015-08-05T10:00:22","modified_gmt":"2015-08-05T10:00:22","slug":"cac-khoan-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2133","title":{"rendered":"C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-2137 \" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cac-khoan-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep0.jpg\" alt=\"C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p - anh chinh\" width=\"258\" height=\"172\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cac-khoan-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep0.jpg 434w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cac-khoan-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep0-300x200.jpg 300w\" sizes=\"(max-width: 258px) 100vw, 258px\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"> <a href=\"https:\/\/centax.dsoftware.vn\"><strong>K\u1ebf to\u00e1n Centax<\/strong> <\/a>xin chia s\u1ebb nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>1. C\u00f4ng th\u1ee9c t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/h2>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo kho\u1ea3n 2 \u0111i\u1ec1u 4 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-2136 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cac-khoan-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep1.jpg\" alt=\"C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p - ct thu nhap chiu thue\" width=\"651\" height=\"76\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cac-khoan-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep1.jpg 651w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Cac-khoan-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep1-300x35.jpg 300w\" sizes=\"(max-width: 651px) 100vw, 651px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>a. Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 1 \u0110i\u1ec1u 5 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 kho\u1ea3n tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">M\u1eddi b\u1ea1n xem chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/doanh-thu-de-tinh-thu-nhap-chiu-thue-tndn\/\">Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>b. Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n chi, tuy nhi\u00ean c\u00f3 kho\u1ea3n chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">M\u1eddi b\u1ea1n xem chi ti\u1ebft h\u01a1n t\u1ea1i b\u00e0i vi\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-chi-phi-duoc-tru-khi-tinh-thue-tndn\/\">C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>2. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 2 \u0110i\u1ec1u 4 <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> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1eeb chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u00e1p d\u1ee5ng nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh ri\u00eang thu nh\u1eadp c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.&#8221;<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 14pt; font-family: helvetica, arial, sans-serif; color: #000000;\"><strong>3. Thu nh\u1eadp kh\u00e1c<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110o\u1ea1n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2104\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>&#8221;\u00a0Thu nh\u1eadp kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng thu\u1ed9c c\u00e1c ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c kinh doanh ghi trong \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Theo <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i b\u1ed5 sung <strong><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><\/strong> \u0111\u00e3 b\u1ecf quy \u0111\u1ecbnh tr\u00ean t\u1ea1i \u0110o\u1ea1n\u00a01 \u0110i\u1ec1u 7 <strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp kh\u00e1c bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3.1. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/strong><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 v\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea7u t\u01b0 cho m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c(bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00e1n doanh nghi\u1ec7p)<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u chi ti\u1ebft h\u01a1n v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n m\u1eddi b\u1ea1n tham kh\u1ea3o t\u1ea1i:\u00a0<\/span><span style=\"font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thu-nhap-tu-chuyen-nhuong-von\/\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/a>, t<a href=\"https:\/\/centax.dsoftware.vn\/thu-nhap-tu-chuyen-nhuong-chung-khoan\/\">hu nh\u1eadp t\u1eeb\u00a0<\/a><\/span><a href=\"https:\/\/centax.dsoftware.vn\/thu-nhap-tu-chuyen-nhuong-chung-khoan\/\"><span style=\"font-size: 12pt;\">chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/span><\/a><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3.2. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3.3. Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 4 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2104\/TT-BTC c\u00f3 quy \u0111\u1ecbnh \u00a0nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8221;\u00a0Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n bao g\u1ed3m c\u1ea3 ti\u1ec1n thu v\u1ec1 b\u1ea3n quy\u1ec1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c tr\u1ea3 cho quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n; thu nh\u1eadp v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7; thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<br \/>\n<\/span><\/em><em><span style=\"font-size: 12pt;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c tr\u1eeb (-) gi\u00e1 v\u1ed1n ho\u1eb7c chi ph\u00ed t\u1ea1o ra quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c chuy\u1ec3n giao, tr\u1eeb (-) chi ph\u00ed duy tr\u00ec, n\u00e2ng c\u1ea5p, ph\u00e1t tri\u1ec3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c chuy\u1ec3n giao v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c.&#8221;<\/span><\/em><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>3.4.\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>Thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c<\/strong><\/span><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3.5. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, thanh l\u00fd t\u00e0i s\u1ea3n (tr\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n), c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>3.6. Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 7 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2104\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8221;\u00a0Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n bao g\u1ed3m c\u1ea3 ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm, l\u00e3i tr\u1ea3 g\u00f3p, ph\u00ed b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng cho vay v\u1ed1n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n ph\u00e1t sinh cao h\u01a1n c\u00e1c kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay theo quy \u0111\u1ecbnh, sau khi b\u00f9 tr\u1eeb, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n ph\u00e1t sinh th\u1ea5p h\u01a1n c\u00e1c kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay theo quy \u0111\u1ecbnh, sau khi b\u00f9 tr\u1eeb, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.&#8221;<\/em><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3.7. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n ngo\u1ea1i t\u1ec7<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3.8. Thu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Trong n\u0103m t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 ch\u00eanh l\u00each t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Vi\u1ec7c ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 n\u00e0y \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, \u0111\u1ec3 bi\u1ebft chi ti\u1ebft h\u01a1n m\u1eddi b\u1ea1n tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:<a href=\"https:\/\/centax.dsoftware.vn\/thu-nhap-tu-chenh-lech-ty-gia\/\"> Quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u1eeb n\u0103m 2015<\/a><\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3.9. Kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a nay \u0111\u00f2i \u0111\u01b0\u1ee3c<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>3.10.\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>Kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3<\/strong><\/span><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>3.11.\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t ph\u00e1t hi\u1ec7n ra<\/strong><\/span><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>3.12.\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>C\u00e1c kho\u1ea3n ti\u1ec1n thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng<\/strong><\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 13 \u0110i\u1ec1u 7 <strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8221;\u00a0Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u1ea3n thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do b\u00ean \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c kho\u1ea3n th\u01b0\u1edfng do th\u1ef1c hi\u1ec7n t\u1ed1t cam k\u1ebft theo h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh cao h\u01a1n kho\u1ea3n chi ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng (c\u00e1c kho\u1ea3n ph\u1ea1t n\u00e0y kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh), sau khi b\u00f9 tr\u1eeb, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u1ea3n thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do b\u00ean \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c kho\u1ea3n th\u01b0\u1edfng do th\u1ef1c hi\u1ec7n t\u1ed1t cam k\u1ebft theo h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh th\u1ea5p h\u01a1n kho\u1ea3n chi ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng (c\u00e1c kho\u1ea3n ph\u1ea1t n\u00e0y kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh), sau khi b\u00f9 tr\u1eeb, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i t\u00ednh gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb trong n\u0103m kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp kh\u00e1c th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>C\u00e1c kho\u1ea3n thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0.&#8221;<\/em><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3.13. Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n\u00a0<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 14 \u0110i\u1ec1u 7 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8221;\u00a0Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 g\u00f3p v\u1ed1n, \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 &#8230;&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Mu\u1ed1n bi\u1ebft quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 nh\u1eefng kho\u1ea3n thu nh\u1eadp do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft : <span style=\"color: #ff0000;\">Thu nh\u1eadp do ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3.14. Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo Kho\u1ea3n 15 \u0110i\u1ec1u 7 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8221;\u00a0Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt t\u1eeb c\u00e1c ngu\u1ed3n t\u00e0i tr\u1ee3; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, h\u1ed7 tr\u1ee3 chi ph\u00ed, chi\u1ebft kh\u1ea5u thanh to\u00e1n, th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c. C\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng hi\u1ec7n v\u1eadt th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a hi\u1ec7n v\u1eadt \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn.&#8221;<\/span><\/em><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3.15. C\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo Kho\u1ea3n 16 \u0110i\u1ec1u 7 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n, t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8220;<\/span>C\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo th\u1ecfa thu\u1eadn, h\u1ee3p \u0111\u1ed3ng ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1 do doanh nghi\u1ec7p b\u00e0n giao l\u1ea1i v\u1ecb tr\u00ed \u0111\u1ea5t c\u0169 \u0111\u1ec3 di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh sau khi tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan nh\u01b0 chi ph\u00ed di d\u1eddi (chi ph\u00ed v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t), gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3).<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Ri\u00eang c\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c theo ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ec3 di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.&#8221;<\/em><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>3.16. C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed<\/strong><\/span><span style=\"font-size: 12pt;\"><strong><em>\u00a0<\/em><\/strong><\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 17 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2104\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8221;\u00a0C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft theo k\u1ef3 h\u1ea1n tr\u00edch l\u1eadp m\u00e0 doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed; kho\u1ea3n ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.&#8221;<\/span><\/em><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>3.17. C\u00e1c kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng t\u00ednh trong doanh thu<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 18 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8221;\u00a0C\u00e1c kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng t\u00ednh trong doanh thu nh\u01b0: th\u01b0\u1edfng gi\u1ea3i ph\u00f3ng t\u00e0u nhanh, ti\u1ec1n th\u01b0\u1edfng ph\u1ee5c v\u1ee5 trong ng\u00e0nh \u0103n u\u1ed1ng, kh\u00e1ch s\u1ea1n sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 t\u1ea1o ra kho\u1ea3n thu nh\u1eadp \u0111\u00f3.&#8221;<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>3.18. Thu nh\u1eadp v\u1ec1 ti\u00eau th\u1ee5 ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m<\/strong><\/span><span style=\"font-size: 12pt;\"><strong><em>\u00a0<\/em><\/strong><\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo Kho\u1ea3n 19 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8221;\u00a0Thu nh\u1eadp v\u1ec1 ti\u00eau th\u1ee5 ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m sau khi \u0111\u00e3 tr\u1eeb chi ph\u00ed thu h\u1ed3i v\u00e0 chi ph\u00ed ti\u00eau th\u1ee5, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1eeb b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1eeb b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c.&#8221;<\/em><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>3.19.<\/strong>\u00a0<\/span><span style=\"font-size: 12pt;\"><strong>Kho\u1ea3n ti\u1ec1n ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u<\/strong><\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 20 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8221;\u00a0Kho\u1ea3n ti\u1ec1n ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u, th\u1ef1c nh\u1eadp kh\u1ea9u ph\u00e1t sinh ngay trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb chi ph\u00ed trong n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ti\u1ec1n ho\u00e0n thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u, th\u1ef1c nh\u1eadp kh\u1ea9u ph\u00e1t sinh c\u1ee7a c\u00e1c n\u0103m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u00ec t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a n\u0103m quy\u1ebft to\u00e1n ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp. Kho\u1ea3n thu nh\u1eadp n\u00e0y li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c.&#8221;<\/em><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>3.20.\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n c\u1ed5 ph\u1ea7n<\/strong><strong>, li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c chia t\u1eeb thu nh\u1eadp tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/span><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><strong>3.21. Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u1edf n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span><span style=\"font-size: 12pt;\"><strong><em>\u00a0<\/em><\/strong><\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 06\/08\/2015 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 \u0111\u00e3 c\u00f3 thay \u0111\u1ed5i nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u1edf n\u01b0\u1edbc ngo\u00e0i. M\u1eddi b\u1ea1n tham kh\u1ea3o t\u1ea1i \u0111\u00e2y: <a href=\"https:\/\/centax.dsoftware.vn\/thu-nhap-tu-hoat-dong-san-xuat-kinh-doanh-hang-hoa-dich-vu-o-nuoc-ngoai\/\">Qui \u0111\u1ecbnh t\u1eeb n\u0103m 2015: Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 16px; line-height: 24px;\">3.33. C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Sau khi \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0o vi\u1ebft sau:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/\">C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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. K\u1ebf to\u00e1n Centax xin chia s\u1ebb nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y 1&#8230;<\/p>\n","protected":false},"author":7,"featured_media":6393,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[241],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2133"}],"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=2133"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2133\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6393"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2133"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}