{"id":2226,"date":"2015-07-14T16:51:37","date_gmt":"2015-07-14T16:51:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2226"},"modified":"2015-12-23T17:17:53","modified_gmt":"2015-12-23T17:17:53","slug":"doanh-thu-de-tinh-thu-nhap-chiu-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2226","title":{"rendered":"Doanh thu x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN"},"content":{"rendered":"

\"Doanh<\/span><\/h2>\n

Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh r\u00f5 t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> . K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh 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

1. Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 \u0111\u1ecbnh ngh\u0129a v\u1ec1 doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

” 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.”<\/span><\/em><\/span><\/p>\n

1.1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

” Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.”<\/span><\/em><\/span><\/p>\n

V\u00ed d\u1ee5:<\/u><\/em><\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p A l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng g\u1ed3m c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/em><\/span><\/p>\n

Gi\u00e1 b\u00e1n: 200.000 \u0111\u1ed3ng<\/em><\/span><\/p>\n

Thu\u1ebf GTGT(10%): 20.000 \u0111\u1ed3ng<\/em><\/span><\/p>\n

Gi\u00e1 thanh to\u00e1n: 220.000 \u0111\u1ed3ng<\/em><\/span><\/p>\n

Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 200.000 \u0111\u1ed3ng<\/em><\/span><\/p>\n

1.2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

” Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng”\u00a0<\/span><\/em><\/span><\/p>\n

V\u00ed d\u1ee5:<\/u><\/em><\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p B l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gi\u00e1 t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp n\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng. H\u00f3a\u0111\u01a1n b\u00e1n h\u00e0ng ch\u1ec9 ghi gi\u00e1 ban l\u00e0 110.000 \u0111\u1ed3ng ( gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT)<\/em><\/span><\/p>\n

Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 110.000 \u0111\u1ed3ng <\/em><\/span><\/p>\n

1.3. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch h\u00e0ng tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch h\u00e0ng tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m nh\u01b0 sau:<\/span><\/p>\n

“Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a s\u1ed1 n\u0103m thu ti\u1ec1n tr\u01b0\u1edbc chia (:) cho s\u1ed1 n\u0103m thu ti\u1ec1n tr\u01b0\u1edbc.”<\/em><\/span><\/p>\n

2. Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/strong><\/span>\u00a0<\/strong>c\u1ee5 th\u1ec3<\/span><\/span><\/span><\/h2>\n

2.1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

”\u00a0<\/span>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm l\u00e0 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n, kh\u00f4ng bao g\u1ed3m ti\u1ec1n l\u00e3i tr\u1ea3 g\u00f3p, ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm.”<\/em><\/span><\/p>\n

2.2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i; ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (kh\u00f4ng bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p)<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

”\u00a0<\/span>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i; ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (kh\u00f4ng bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i; ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.”<\/em><\/span><\/p>\n

2.3. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng h\u00e0ng h\u00f3a<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m c Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

” \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng h\u00e0ng h\u00f3a l\u00e0 ti\u1ec1n thu v\u1ec1 ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng, chi ph\u00ed v\u1ec1 nhi\u00ean li\u1ec7u, \u0111\u1ed9ng l\u1ef1c, v\u1eadt li\u1ec7u ph\u1ee5 v\u00e0 chi ph\u00ed kh\u00e1c ph\u1ee5c v\u1ee5 cho vi\u1ec7c gia c\u00f4ng h\u00e0ng h\u00f3a.”<\/em><\/span><\/p>\n

2.4. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb giao \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi v\u00e0 nh\u1eadn \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng.<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec1m d Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb giao \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi v\u00e0 nh\u1eadn \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/em><\/span><\/p>\n

– Doanh nghi\u1ec7p giao h\u00e0ng h\u00f3a cho c\u00e1c \u0111\u1ea1i l\u00fd (k\u1ec3 c\u1ea3 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p), k\u00fd g\u1eedi l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a.<\/span><\/em><\/span><\/p>\n

– Doanh nghi\u1ec7p nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi b\u00e1n h\u00e0ng \u0111\u00fang gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p giao \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi l\u00e0 ti\u1ec1n hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi h\u00e0ng h\u00f3a.”<\/span><\/em><\/span><\/p>\n

2.5. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m e Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.<\/em><\/span><\/p>\n

Doanh nghi\u1ec7p c\u0103n c\u1ee9 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf v\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed, c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/em><\/span><\/p>\n

– L\u00e0 s\u1ed1 ti\u1ec1n cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a t\u1eebng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) s\u1ed1 ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc chia (:) s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/em><\/span><\/p>\n

– L\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.”<\/em><\/span><\/p>\n

2.6. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u00e2n g\u00f4n<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m g Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u00e2n g\u00f4n l\u00e0 ti\u1ec1n b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, b\u00e1n v\u00e9 ch\u01a1i g\u00f4n v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n v\u00e9, b\u00e1n th\u1ebb ch\u01a1i g\u00f4n theo ng\u00e0y, doanh thu kinh doanh s\u00e2n g\u00f4n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n v\u00e9, b\u00e1n th\u1ebb v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/em><\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n v\u00e9, b\u00e1n th\u1ebb h\u1ed9i vi\u00ean lo\u1ea1i th\u1ebb tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m, doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a t\u1eebng n\u0103m l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n th\u1ebb v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c th\u1ef1c thu \u0111\u01b0\u1ee3c chia cho s\u1ed1 n\u0103m s\u1eed d\u1ee5ng th\u1ebb ho\u1eb7c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.”<\/em><\/span><\/p>\n

2.7. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span>\u00a0<\/em><\/strong><\/span><\/span><\/h3>\n

Theo \u0110i\u1ec3m h Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u00e2n g\u00f4n l\u00e0 ti\u1ec1n b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, b\u00e1n v\u00e9 ch\u01a1i g\u00f4n v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n v\u00e9, b\u00e1n th\u1ebb ch\u01a1i g\u00f4n theo ng\u00e0y, doanh thu kinh doanh s\u00e2n g\u00f4n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n v\u00e9, b\u00e1n th\u1ebb v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/em><\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n v\u00e9, b\u00e1n th\u1ebb h\u1ed9i vi\u00ean lo\u1ea1i th\u1ebb tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m, doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a t\u1eebng n\u0103m l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n th\u1ebb v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c th\u1ef1c thu \u0111\u01b0\u1ee3c chia cho s\u1ed1 n\u0103m s\u1eed d\u1ee5ng th\u1ebb ho\u1eb7c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.”<\/em><\/span><\/p>\n

2.8. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i<\/strong><\/span><\/p>\n

Theo \u0110i\u1ec3m i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i l\u00e0 to\u00e0n b\u1ed9 doanh thu v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.”<\/em><\/span><\/p>\n

2.9. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc s\u1ea1ch<\/strong><\/span>\u00a0<\/em><\/strong><\/span><\/span><\/h3>\n

Theo \u0110i\u1ec3m k Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc s\u1ea1ch l\u00e0 s\u1ed1 ti\u1ec1n cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc s\u1ea1ch ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ch\u1ec9 s\u1ed1 c\u00f4ng t\u01a1 \u0111i\u1ec7n v\u00e0 \u0111\u01b0\u1ee3c ghi tr\u00ean h\u00f3a \u0111\u01a1n t\u00ednh ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc s\u1ea1ch.”<\/span><\/em><\/span><\/p>\n

2.10. \u0110\u1ed1i v\u1edbi l\u0129nh v\u1ef1c kinh doanh b\u1ea3o hi\u1ec3m<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m l Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi l\u0129nh v\u1ef1c kinh doanh b\u1ea3o hi\u1ec3m, doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c do cung \u1ee9ng d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c, k\u1ec3 c\u1ea3 ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, bao g\u1ed3m:<\/em><\/span><\/p>\n

– Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m:<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m v\u00e0 t\u00e1i b\u1ea3o hi\u1ec3m l\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i thu v\u1ec1 thu ph\u00ed b\u1ea3o hi\u1ec3m g\u1ed1c; thu ph\u00ed nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m; thu hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m; thu ph\u00ed qu\u1ea3n l\u00fd \u0111\u01a1n b\u1ea3o hi\u1ec3m; thu ph\u00ed v\u1ec1 d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd bao g\u1ed3m gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t, x\u00e9t gi\u1ea3i quy\u1ebft b\u1ed3i th\u01b0\u1eddng, y\u00eau c\u1ea7u ng\u01b0\u1eddi th\u1ee9 ba b\u1ed3i ho\u00e0n, x\u1eed l\u00fd h\u00e0ng b\u1ed3i th\u01b0\u1eddng 100% (kh\u00f4ng k\u1ec3 gi\u00e1m \u0111\u1ecbnh h\u1ed9 gi\u1eefa c\u00e1c doanh nghi\u1ec7p th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9 trong c\u00f9ng m\u1ed9t doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp) sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n ph\u1ea3i chi \u0111\u1ec3 gi\u1ea3m thu nh\u01b0: ho\u00e0n ph\u00ed b\u1ea3o hi\u1ec3m; gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m; ho\u00e0n ph\u00ed nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m; gi\u1ea3m ph\u00ed nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m; ho\u00e0n hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m; gi\u1ea3m hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m tham gia \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a t\u1eebng b\u00ean l\u00e0 ti\u1ec1n thu ph\u00ed b\u1ea3o hi\u1ec3m g\u1ed1c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 \u0111\u1ed3ng b\u1ea3o hi\u1ec3m cho m\u1ed7i b\u00ean ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m th\u1ecfa thu\u1eadn tr\u1ea3 ti\u1ec1n theo t\u1eebng k\u1ef3 th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i thu ph\u00e1t sinh trong t\u1eebng k\u1ef3.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 thu h\u1ed9 gi\u1eefa c\u00e1c doanh nghi\u1ec7p tr\u1ef1c thu\u1ed9c ho\u1eb7c gi\u1eefa doanh nghi\u1ec7p h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng bao g\u1ed3m ph\u1ea7n doanh thu thu h\u1ed9.<\/em><\/span><\/p>\n

– Doanh thu ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m: C\u00e1c kho\u1ea3n thu hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m sau khi tr\u1eeb c\u00e1c kho\u1ea3n hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, gi\u1ea3m v\u00e0 ho\u00e0n hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.”<\/em><\/span><\/p>\n

2.11. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t\u00a0<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m m Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2104\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, gi\u00e1 tr\u1ecb h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t nghi\u1ec7m thu.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.”<\/em><\/span><\/p>\n

2.12. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m n Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh:<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu c\u1ee7a t\u1eebng b\u00ean \u0111\u01b0\u1ee3c chia theo h\u1ee3p \u0111\u1ed3ng.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng s\u1ea3n ph\u1ea9m th\u00ec doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia cho t\u1eebng b\u00ean theo h\u1ee3p \u0111\u1ed3ng.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng. C\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u1ea3i c\u1eed ra m\u1ed9t b\u00ean l\u00e0m \u0111\u1ea1i di\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t h\u00f3a \u0111\u01a1n, ghi nh\u1eadn doanh thu, chi ph\u00ed, x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p chia cho t\u1eebng b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh. M\u1ed7i b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh t\u1ef1 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a m\u00ecnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng. C\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u1ea3i c\u1eed ra m\u1ed9t b\u00ean l\u00e0m \u0111\u1ea1i di\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t h\u00f3a \u0111\u01a1n, ghi nh\u1eadn doanh thu, chi ph\u00ed v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thay cho c\u00e1c b\u00ean c\u00f2n l\u1ea1i tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh.”<\/em><\/span><\/p>\n

2.13. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng (casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh c\u00f3 \u0111\u1eb7t c\u01b0\u1ee3c)<\/strong><\/span><\/h3>\n

Theo \u0110i\u1ec3m o Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng (casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh c\u00f3 \u0111\u1eb7t c\u01b0\u1ee3c) l\u00e0 s\u1ed1 ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y bao g\u1ed3m c\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch.”<\/em><\/span><\/p>\n

2.14. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n<\/strong><\/span>\u00a0<\/em><\/strong><\/span><\/span><\/h3>\n

Theo \u0110i\u1ec3m p Kho\u1ea3n 3 \u0110i\u1ec3u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n l\u00e0 c\u00e1c kho\u1ea3n thu t\u1eeb d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi, t\u1ef1 doanh ch\u1ee9ng kho\u00e1n, b\u1ea3o l\u00e3nh ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 qu\u1ef9, d\u1ecbch v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.”<\/span><\/em><\/span><\/p>\n

2.15. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh<\/strong><\/span>\u00a0<\/em><\/strong><\/span><\/span><\/h3>\n

Theo \u0110i\u1ec3m q Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh l\u00e0 s\u1ed1 ti\u1ec1n thu t\u1eeb vi\u1ec7c cung \u1ee9ng c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh th\u1ef1c hi\u1ec7n trong k\u1ef3 t\u00ednh thu\u1ebf.”<\/em><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o : Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh r\u00f5 t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC . K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y: 1. Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf..<\/p>\n","protected":false},"author":7,"featured_media":6512,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[254],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2226"}],"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=2226"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2226\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6512"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2226"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}