{"id":2166,"date":"2015-07-14T09:18:03","date_gmt":"2015-07-14T09:18:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2166"},"modified":"2015-08-06T02:38:04","modified_gmt":"2015-08-06T02:38:04","slug":"ho-so-va-cach-tinh-thue-doi-voi-chi-phi-thue-tai-san","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2166","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi t\u1eeb n\u0103m 2015: H\u1ed3 s\u01a1 v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u00ea t\u00e0i s\u1ea3n"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-2592\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/t\u1ed5ng-300x196.jpg\" alt=\"Quy \u0111\u1ecbnh m\u1edbi t\u1eeb n\u0103m 2015: H\u1ed3 s\u01a1 v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u00ea t\u00e0i s\u1ea3n -\u1ea3nh ch\u00ednh\" width=\"269\" height=\"176\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/t\u1ed5ng-300x196.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/t\u1ed5ng.jpg 620w\" sizes=\"(max-width: 269px) 100vw, 269px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 cho thu\u00ea s\u1ebd do th\u1ecfa thu\u1eadn c\u1ee7a hai b\u00ean. Vi\u1ec7c doanh nghi\u1ec7p \u0111i thu\u00ea hay ch\u1ee7 nh\u00e0 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c \u0111\u00f3ng thu\u1ebf c\u0169ng do th\u1ecfa thu\u1eadn c\u1ee7a 2 b\u00ean.\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/\">K\u1ebf to\u00e1n Centax<\/a>\u00a0xin ph\u00e2n th\u00e0nh nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 sau \u0111\u1ec3 c\u00e1c b\u1ea1n d\u1ec5 theo d\u00f5i:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cho thu\u00ea t\u00e0i s\u1ea3n v\u1edbi nh\u1eefng m\u1ee9c doanh thu kh\u00e1c nhau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Cho thu\u00ea t\u00e0i s\u1ea3n v\u1edbi m\u1ee9c doanh thu d\u01b0\u1edbi 100tr\u0111\/ n\u0103m<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Cho thu\u00ea t\u00e0i s\u1ea3n v\u1edbi m\u1ee9c doanh thu tr\u00ean 100tr\u0111\/ n\u0103m<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ed3 s\u01a1\u00a0th\u1ee7 t\u1ee5c v\u00e0 \u0111\u00f3ng thu\u1ebf c\u0169ng \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u00e1 nh\u00e2n cho thu\u00ea tr\u1ef1c ti\u1ebfp l\u00e0m th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Doanh nghi\u1ec7p \u0111i thu\u00ea tr\u1ef1c ti\u1ebfp l\u00e0m th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1edbi nh\u1eefng th\u1ecfa thu\u1eadn kh\u00e1c nhau, s\u1ebd c\u00f3 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c thu\u1ebf kh\u00e1c nhau, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c l\u00e0m th\u1ee7 t\u1ee5c \u0111\u00f3ng thu\u1ebf. V\u1eady nh\u1eefng chi ph\u00ed thu\u1ebf t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft \u0111\u1ec3 chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n\u00a0l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 vi\u1ec7c t\u00ednh n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc ti\u1ebfp t\u1ee5c theo d\u00f5i<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\">Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a> t\u1ea1i kho\u1ea3n 7, \u0111i\u1ec1u 1<strong>, s<\/strong>\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 22\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1562013tt-btc-huong-dan-luat-quan-ly-thue\/\">Th\u00f4ng t\u01b0 156\/2013\/TT-BTC\u00a0<\/a> v\u1ec1 nguy\u00ean t\u1eafc khai thu\u1ebf nh\u01b0 sau<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c1. Nguy\u00ean t\u1eafc khai thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Ri\u00eang \u0111\u1ed1i v\u1edbi h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea m\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea trong n\u0103m thu \u0111\u01b0\u1ee3c t\u1eebm\u1ed9t tr\u0103m tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng<\/em><em>\u00a0<\/em><em>ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea trung b\u00ecnh m\u1ed9t th\u00e1ng trong n\u0103m<\/em><em>\u00a0<\/em><em>t\u1eeb 8,4 tri\u1ec7u \u0111\u1ed3ng<\/em><em>\u00a0<\/em><em>tr\u1edf xu\u1ed1ng th\u00ec kh\u00f4ng ph\u1ea3i khai, n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 c\u01a1 quan thu\u1ebf kh\u00f4ng th\u1ef1c hi\u1ec7n c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">K\u1ebf to\u00e1n Centax s\u1ebd c\u00f9ng chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Cho thu\u00ea t\u00e0i s\u1ea3n c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi 100 tr\u0111\/n\u0103m<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi 100tr\u0111\/ n\u0103m<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>1.1.1.\u00a0H\u00f3a \u0111\u01a1n\u00a0<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\"><strong>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong><\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 13 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c c\u1ea5p h\u00f3a \u0111\u01a1n do c\u1ee5c thu\u1ebf \u0111\u1eb7t in\u00a0quy \u0111\u1ecbnh c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n\u00a0thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. V\u00ec th\u1ebf c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>1.1.2. Thu\u1ebf GTGT<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\"><strong>Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong><\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 25 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh\u00a0c\u00e1 nh\u00e2n kinh doanh m\u00e0 c\u00f3 m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>1.1.3. Thu\u1ebf TNCN<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-122015nd-cp\/\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110<\/a> t<\/strong>\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 3\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-652013nd-cp-quy-dinh-mot-so-dieu-cua-luat-thue-tncn\/\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP<\/a><\/strong>\u00a0quy \u0111\u1ecbnh\u00a0c\u00e1 nh\u00e2n kinh doanh m\u00e0 c\u00f3 m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/ n\u0103m tr\u1edf xu\u1ed1ng th\u00ec kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i <strong><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><\/strong> quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu\u00ea t\u00e0i s\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5ng doanh thu ph\u00e1t sinh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n.<br \/>\n<\/span><span style=\"font-size: 12pt;\">+ Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ed3ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho thu\u00ea th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho 01 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t trong n\u0103m t\u00ednh thu\u1ebf.<br \/>\n<\/span><span style=\"font-size: 12pt;\">+ \u00a0Doanh 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 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.<br \/>\n<\/span><span style=\"font-size: 12pt;\">+ 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.<br \/>\n<\/span><span style=\"font-size: 12pt;\">+ \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 t\u1ed5ng doanh thu ph\u00e1t sinh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n.<br \/>\n<\/span><span style=\"font-size: 12pt;\">+ Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u0111\u1ed3ng s\u1edf h\u1eefu t\u00e0i s\u1ea3n cho thu\u00ea th\u00ec m\u1ee9c doanh thu 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho 01 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t trong n\u0103m t\u00ednh thu\u1ebf.<br \/>\n<\/span><span style=\"font-size: 12pt;\">+ 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 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.<br \/>\n<\/span><span style=\"font-size: 12pt;\">+ 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.<br \/>\n<\/span><span style=\"font-size: 12pt;\">+ C\u00e1 nh\u00e2n khai thu\u1ebf theo t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c khai thu\u1ebf cho nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng tr\u00ean m\u1ed9t t\u1edd khai n\u1ebfu t\u00e0i s\u1ea3n cho thu\u00ea t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 c\u00f9ng c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khai thu\u1ebf theo k\u1ef3 h\u1ea1n thanh to\u00e1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 30 (ba m\u01b0\u01a1i) c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd b\u1eaft \u0111\u1ea7u th\u1eddi h\u1ea1n cho thu\u00ea.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khai thu\u1ebf m\u1ed9t l\u1ea7n theo n\u0103m ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 (ch\u00edn m\u01b0\u01a1i) k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>1.1.4. Thu\u1ebf M\u00f4n \u00a0b\u00e0i<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-422003tt-btc-sua-doi-bo-sung-viec-dieu-chinh-muc-thue-mon-bai\/\" target=\"_blank\">th\u00f4ng t\u01b0 42\/2003\/TT-BTC<\/a>, m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi 100tr\u0111\/ n\u0103m l\u00e0 1 tr\u0111\/ n\u0103m.<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2. Doanh nghi\u1ec7p \u0111i thu\u00ea t\u00e0i s\u1ea3n c\u00f3 m\u1ee9c chi ph\u00ed d\u01b0\u1edbi 100tr\u0111\/ n\u0103m<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>1.2.1 Thu\u1ebf TNDN<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\"><strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong><\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.4 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec\u00a0<em>doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n m\u00e0\u00a0kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/mau-01tndn-bang-ke-thu-mua-hang-hoa-dich-vu-khong-co-hoa-don\/\" target=\"_blank\">m\u1eabu s\u1ed1 01\/TNDN<\/a><\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a b\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec c\u1ea7n nh\u1eefng ch\u1ee9ng t\u1eeb sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-01tndn-bang-ke-thu-mua-hang-hoa-dich-vu-khong-co-hoa-don\/\" target=\"_blank\">B\u1ea3ng k\u00ea 01\/TNDN<\/a>.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ch\u1ee7 cho thu\u00ea t\u00e0i s\u1ea3n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>1.2.2 . K\u1ebft lu\u1eadn<\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea v\u00e0 cho thu\u00ea t\u00e0i s\u1ea3n d\u01b0\u1edbi 100tr\u0111\/ n\u0103m , th\u00ec ch\u1ee7 cho thu\u00ea t\u00e0i s\u1ea3n ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i \u1edf m\u1ee9c 1tr\u0111\/ n\u0103m. N\u1ebfu trong h\u1ee3p \u0111\u1ed3ng th\u1ecfa thu\u1eadn thu\u1ebf m\u00f4n b\u00e0i do doanh nghi\u1ec7p n\u1ed9p, th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed thu\u1ebf m\u00f4n b\u00e0i v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, Doanh nghi\u1ec7p l\u1eadp <a href=\"https:\/\/centax.dsoftware.vn\/mau-01tndn-bang-ke-thu-mua-hang-hoa-dich-vu-khong-co-hoa-don\/\" target=\"_blank\">B\u1ea3ng k\u00ea m\u1eabu 01\/TNDN<\/a>, c\u00f9ng v\u1edbi \u00a0h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea3i v\u1ec1 t\u1ea1i \u0111\u00e2y:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/bang-ke-thu-mua-hang-hoa-dich-vu-mua-vao-khong-co-hoa-don\/\" target=\"_blank\">M\u1eabu b\u1ea3ng k\u00ea 01\/TNDN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u00ea nh\u00e0, thu\u00ea xe l\u00e0 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng thu\u00ea t\u00e0i s\u1ea3n ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p. Ch\u00ednh s\u00e1ch thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n cho thu\u00ea c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m \u0111\u01b0\u01a1c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? \u00a0M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-doi-voi-truong-hop-ca-nhan-cho-thue-nha-co-doanh-thu-duoi-100-trieu-dongnam\/\"><span style=\"font-size: 12pt;\">C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-doi-voi-ca-nhan-cho-thue-xe-duoi-100-trieu-dongnam\/\"><span style=\"font-size: 12pt;\">C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea xe d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. Thu\u00ea v\u00e0 cho thu\u00ea t\u00e0i s\u1ea3n c\u00f3 m\u1ee9c doanh thu t\u1eeb 100 tr\u0111\/n\u0103m tr\u1edf l\u00ea<\/strong><strong>n<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n c\u00f3 m\u1ee9c doanh thu t\u1eeb 100tr\u0111\/n\u0103m tr\u1edf l\u00ean<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>2.1.1. H\u00f3a \u0111\u01a1n<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 13 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don\/\" target=\"_blank\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a>, tr\u01b0\u1eddng h\u1ee3p thu\u00ea v\u00e0 cho thu\u00ea t\u00e0i s\u1ea3n c\u00f3 m\u1ee9c doanh thu t\u1eeb 100tr\u0111\/ n\u0103m tr\u1edf l\u00ean, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb, n\u1ebfu m\u1ed9t trong c\u00e1c b\u00ean c\u00f3 y\u00eau c\u1ea7u<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>2.1.2.\u00a0C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo t\u1ea1i \u0111i\u1ec1u 4, kho\u1ea3n 2 \u00a0Th\u00f4ng t\u01b0 92\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf cho thu\u00ea t\u00e0i s\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;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><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><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><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><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.1.3\u00a0T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; T\u1ef7 l\u1ec7 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 5%<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; T\u1ef7 l\u1ec7 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 5%<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u00a0X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong><\/span><\/p>\n<table style=\"height: 175px;\" width=\"663\">\n<tbody>\n<tr style=\"mso-yfti-irow: 0; mso-yfti-firstrow: yes; mso-prop-change: 'Tong Cuc Thue' 20150415T0509;\">\n<td width=\"132\"><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td width=\"25\"><span style=\"font-family: helvetica, arial, sans-serif;\">=<\/span><\/td>\n<td width=\"145\"><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh thu t\u00ednh thu\u1ebf GTGT<\/span><\/td>\n<td width=\"22\"><span style=\"font-family: helvetica, arial, sans-serif;\">x<\/span><\/td>\n<td width=\"96\"><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ef7 l\u1ec7 thu\u1ebf GTGT 5%<\/span><\/td>\n<\/tr>\n<tr style=\"mso-yfti-irow: 1; mso-yfti-lastrow: yes; mso-prop-change: 'Tong Cuc Thue' 20150415T0509;\">\n<td width=\"132\"><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/span><\/td>\n<td width=\"25\"><span style=\"font-family: helvetica, arial, sans-serif;\">=<\/span><\/td>\n<td width=\"145\"><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh thu t\u00ednh thu\u1ebf TNCN<\/span><\/td>\n<td width=\"22\"><span style=\"font-family: helvetica, arial, sans-serif;\">x<\/span><\/td>\n<td width=\"96\"><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ef7 l\u1ec7 thu\u1ebf TNCN 5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>2.1.4. Thu\u1ebf m\u00f4n b\u00e0i<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-422003tt-btc-sua-doi-bo-sung-viec-dieu-chinh-muc-thue-mon-bai\/\" target=\"_blank\">th\u00f4ng t\u01b0 42\/2003\/TT-BTC<\/a>, m\u1ee9c thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n\u00a0t\u00f9y theo doanh thu cho thu\u00ea trong n\u0103m<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111i thu\u00ea t\u00e0i s\u1ea3n c\u00f3 m\u1ee9c chi ph\u00ed t\u1eeb 100tr\u0111\/n\u0103m tr\u1edf l\u00ean<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>2.2.1. Thu\u1ebf TNDN<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo\u00a0<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>\u00a0t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 1 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec doanh nghi\u1ec7p \u0111i thu\u00ea t\u00e0i s\u1ea3n ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\"><strong>2.2.2 K\u1ebft lu\u1eadn<\/strong><\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo c\u00e1c qui \u0111\u1ecbnh tr\u00ean, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea, c\u00f3 m\u1ee9c doanh thu t\u1eeb 100tr\u0111\/ n\u0103m tr\u1edf l\u00ean ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf GTGT: 5%<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf TNCN: 5%<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf m\u00f4n b\u00e0i t\u00f9y theo doanh thu cho thu\u00ea t\u00e0i s\u1ea3n<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p mu\u1ed1n \u0111\u01b0a c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00ean v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec c\u1ea7n b\u1ed9 h\u1ed3 s\u01a1 bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-01tndn-bang-ke-thu-mua-hang-hoa-dich-vu-khong-co-hoa-don\/\" target=\"_blank\">B\u1ea3ng k\u00ea\u00a001\/TNDN<\/a>, ho\u1eb7c h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu trong h\u1ee3p \u0111\u1ed3ng th\u1ecfa thu\u1eadn r\u00f5, b\u00ean \u0111i thu\u00ea ch\u1ecbu nh\u1eefng kho\u1ea3n thu\u1ebf n\u00e0y, th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u01b0a nh\u1eefng kho\u1ea3n thu\u1ebf n\u00e0y v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n t\u1ef1 k\u00ea khai<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n do doanh nghi\u1ec7p k\u00ea khai thay<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u00ea nh\u00e0, thu\u00ea xe l\u00e0 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p. Ch\u00ednh s\u00e1ch thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n cho thu\u00ea c\u00f3 m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean \u0111\u01b0\u01a1c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?\u00a0 M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-doi-voi-ca-nhan-cho-thue-nha-co-doanh-thu-tu-100-trieu-dongnam-tro-len\/\"><span style=\"font-size: 12pt;\">C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean<\/span><\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-doi-voi-ca-nhan-cho-thue-xe-tu-100-trieu-dongnam-tro-len\/\">C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea xe t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf l\u00ean<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-tu-2015-thu-tuc-ho-so-ke-khai-nop-thue-cho-thue-nha-do-chu-nha-thuc-hien\/\"><span style=\"font-size: 12pt;\">Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015:\u00a0Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf cho thu\u00ea nh\u00e0 do ch\u1ee7 nh\u00e0\u00a0th\u1ef1c hi\u1ec7n<\/span><\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-tu-2015-thu-tuc-ho-so-ke-khai-nop-thue-cho-thue-xe-do-chu-xe-thuc-hien\/\"><span style=\"font-size: 12pt;\">Quy \u0111\u1ecbnh m\u1edbi t\u1eeb 2015:\u00a0Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf cho thu\u00ea xe do ch\u1ee7 xe\u00a0th\u1ef1c hi\u1ec7n<\/span><\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-ho-so-ke-khai-nop-thue-thue-nha-cua-ca-nhan-do-doanh-nghiep-thuc-hien\/\"><span style=\"font-size: 12pt;\">Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf cho thu\u00ea nh\u00e0 c\u1ee7a c\u00e1 nh\u00e2n do doanh nghi\u1ec7p\u00a0th\u1ef1c hi\u1ec7n<\/span><\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-ho-so-ke-khai-nop-thue-thue-xe-cua-ca-nhan-do-doanh-nghiep-thuc-hien\/\">Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai n\u1ed9p thu\u1ebf thu\u00ea xe c\u1ee7a c\u00e1 nh\u00e2n do doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n v\u00e0 gi\u00e1 cho thu\u00ea s\u1ebd do th\u1ecfa thu\u1eadn c\u1ee7a hai b\u00ean. Vi\u1ec7c doanh nghi\u1ec7p \u0111i thu\u00ea hay ch\u1ee7 nh\u00e0 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c \u0111\u00f3ng thu\u1ebf c\u0169ng do th\u1ecfa thu\u1eadn c\u1ee7a 2 b\u00ean. K\u1ebf to\u00e1n Centax xin ph\u00e2n th\u00e0nh nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 sau \u0111\u1ec3 c\u00e1c b\u1ea1n d\u1ec5 theo d\u00f5i.<\/p>\n","protected":false},"author":7,"featured_media":6520,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[377],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2166"}],"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=2166"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2166\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6520"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2166"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}