{"id":30018,"date":"2017-03-16T01:18:13","date_gmt":"2017-03-16T01:18:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30018"},"modified":"2017-04-08T04:31:42","modified_gmt":"2017-04-08T04:31:42","slug":"nhung-truong-hop-lai-lo-chenh-lech-ty-gia-khong-tinh-vao-chi-phi-va-thu-nhap-khac-khi-tinh-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30018","title":{"rendered":"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed v\u00e0 thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u1ed1i n\u0103m, c\u00e1c doanh nghi\u1ec7p c\u00f3 s\u1ed1 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 \u0111\u1ec1u \u0111\u00e1nh gi\u00e1 l\u1ea1i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1<\/span><\/p>\n<div id=\"attachment_26722\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/10\/Ch\u00eanh-l\u1ec7ch-t\u1ef7-gi\u00e1-h\u1ed1i-\u0111o\u00e1i-ph\u00e1t-sinh-do-thanh-to\u00e1n-c\u00e1c-kho\u1ea3n-n\u1ee3-ph\u1ea3i-tr\u1ea3-b\u1eb1ng-ngo\u1ea1i-t\u1ec7-theo-t\u1ef7-gi\u00e1-ghi-s\u1ed5_-k\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg\"><img aria-describedby=\"caption-attachment-26722\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-26722 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/10\/Ch\u00eanh-l\u1ec7ch-t\u1ef7-gi\u00e1-h\u1ed1i-\u0111o\u00e1i-ph\u00e1t-sinh-do-thanh-to\u00e1n-c\u00e1c-kho\u1ea3n-n\u1ee3-ph\u1ea3i-tr\u1ea3-b\u1eb1ng-ngo\u1ea1i-t\u1ec7-theo-t\u1ef7-gi\u00e1-ghi-s\u1ed5_-k\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x175.jpg\" alt=\"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed v\u00e0 thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN\" width=\"300\" height=\"175\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/10\/Ch\u00eanh-l\u1ec7ch-t\u1ef7-gi\u00e1-h\u1ed1i-\u0111o\u00e1i-ph\u00e1t-sinh-do-thanh-to\u00e1n-c\u00e1c-kho\u1ea3n-n\u1ee3-ph\u1ea3i-tr\u1ea3-b\u1eb1ng-ngo\u1ea1i-t\u1ec7-theo-t\u1ef7-gi\u00e1-ghi-s\u1ed5_-k\u1ebf-to\u00e1n-thu\u1ebf-Centax-300x175.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/10\/Ch\u00eanh-l\u1ec7ch-t\u1ef7-gi\u00e1-h\u1ed1i-\u0111o\u00e1i-ph\u00e1t-sinh-do-thanh-to\u00e1n-c\u00e1c-kho\u1ea3n-n\u1ee3-ph\u1ea3i-tr\u1ea3-b\u1eb1ng-ngo\u1ea1i-t\u1ec7-theo-t\u1ef7-gi\u00e1-ghi-s\u1ed5_-k\u1ebf-to\u00e1n-thu\u1ebf-Centax.jpg 800w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-26722\" class=\"wp-caption-text\">Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed v\u00e0 thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN<\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">tr\u01b0\u1edbc khi l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh. Nh\u01b0ng m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 cu\u1ed1i k\u1ef3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\"> K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> s\u1ebd chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed v\u00e0 thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN<\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.\u00a0<strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1:<\/strong><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi ph\u1ea3i theo d\u00f5i nguy\u00ean t\u1ec7 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n: Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n ph\u1ea3i thu, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ngay v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7) t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/li>\n<\/ul>\n<ul style=\"list-style-type: circle; text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC. T\u1ee9c l\u00e0 kh\u00f4ng ph\u00e2n doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng hay ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng th\u00ec ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng treo l\u1ea1i 413 n\u1eefa m\u00e0 ph\u1ea3i b\u00f9 tr\u1eeb gi\u1eefa b\u00ean n\u1ee3 v\u00e0 b\u00ean c\u00f3 c\u1ee7a 413 ph\u1ea7n c\u00f2n l\u1ea1i h\u1ea1ch to\u00e1n v\u00e0o 515 (n\u1ebfu l\u00e3i) ho\u1eb7c 635 (n\u1ebfu l\u1ed7). Ngo\u1ea1i tr\u1eeb doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.\u00a0Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed v\u00e0 thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i \u0111i\u1ec1u 3 kho\u1ea3n 2, m\u1ee5c \u0111 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><em><span style=\"font-family: helvetica, arial, sans-serif;\">&#8220;\u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu, kho\u1ea3n cho vay c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3 th\u00ec ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, kho\u1ea3n cho vay n\u00e0y l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m thu h\u1ed3i n\u1ee3 v\u1edbi t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn kho\u1ea3n n\u1ee3 ph\u1ea3i thu ho\u1eb7c kho\u1ea3n cho vay ban \u0111\u1ea7u&#8221;<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><span lang=\"EN-US\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 2.22 \u0110i\u1ec1u 6 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 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><span lang=\"EN-US\">\u201cL\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u1eeb l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i 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 k\u1ef3 t\u00ednh thu\u1ebf).<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"EN-US\">&#8230;\u201d<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"EN-US\">+ T\u1ea1i Kho\u1ea3n 9 \u0110i\u1ec1u 7 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp kh\u00e1c:<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"EN-US\">\u201cThu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"EN-US\">Trong n\u0103m t\u00ednh thu\u1ebf doanh nghi\u1ec7p c\u00f3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 ch\u00eanh l\u1ec7ch 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, th\u00ec:<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"EN-US\">&#8230;<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"EN-US\">&#8211; L\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. Sau khi b\u00f9 tr\u1eeb l\u00e3i ho\u1eb7c l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ho\u1eb7c chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. L\u00e3i ho\u1eb7c l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"EN-US\">&#8230;<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"EN-US\">C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7\u201d.<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1eefng kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 thu nh\u1eadp kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\"><span lang=\"EN-US\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n m\u1eb7t, <\/span><\/li>\n<li style=\"text-align: justify;\"><span lang=\"EN-US\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n g\u1eedi, <\/span><\/li>\n<li style=\"text-align: justify;\"><span lang=\"EN-US\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n \u0111ang chuy\u1ec3n, <\/span><\/li>\n<li style=\"text-align: justify;\"><span lang=\"EN-US\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. \u00a0X\u1eed l\u00fd vi\u1ec7c\u00a0nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed v\u00e0 thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN<\/span><\/strong><\/h2>\n<p><em><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.1\u00a0X\u1eed l\u00fd vi\u1ec7c\u00a0nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed v\u00e0 thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN<\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\"><span lang=\"EN-US\" style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u00a0h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o? khi c\u00f3 nh\u1eefng quy \u0111\u1ecbnh b\u1ea5t c\u1eadp gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i c\u00f4ng v\u0103n s\u1ed1<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-2697ct-ttht-vv-lai-chenh-lech-ty-gia-va-chi-phi-thue-nha\/\"> 2697\/CT-TTHT<\/a>, c\u1ee5c thu\u1ebf TP. HCM h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span lang=\"EN-US\">&#8220;L\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i <\/span>s\u1ed1 d\u01b0 <span lang=\"EN-US\">ngo\u1ea1i t\u1ec7 <\/span>cu\u1ed1i n\u0103m: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 <span lang=\"EN-US\">v\u00e0 \u0111\u00e3 t\u00ednh v\u00e0o doanh thu t\u00e0i ch\u00ednh theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec khi k\u00ea khai tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu s\u1ed1 03\/TNDN (m\u1eabu bi\u1ec3u ban h\u00e0nh k\u00e8m theo <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1512014tt-btc-huong-dan-cac-quy-dinh-ve-thue\/\">Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a>) C\u00f4ng ty \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf t\u1ea1i ch\u1ec9 ti\u00eau B11.&#8221;<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo h\u01b0\u1edbng d\u1eabn tr\u00ean, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u1ee7a nh\u1eefng kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 \u00a0kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 thu nh\u1eadp kh\u00e1c n\u00eau tr\u00ean, khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ghi v\u00e0o c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu s\u1ed1 03\/TNDN nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau B11 \u0111\u1ec3 gi\u1ea3m l\u1ee3i nhu\u1eadn<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1ed7 do ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau B4 \u0111\u1ec3 ghi t\u0103ng l\u1ee3i nhu\u1eadn<\/span><\/li>\n<\/ul>\n<h3><em><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.2 X\u1eed l\u00fd vi\u1ec7c\u00a0nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a n\u0103m tr\u01b0\u1edbc<\/span><\/strong><\/em><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC\u00a0v\u1ec1 thu nh\u1eadp kh\u00e1c nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8220;- L\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n\u00a0 n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. Sau khi b\u00f9 tr\u1eeb l\u00e3i ho\u1eb7c l\u1ed7 \u00a0ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ho\u1eb7c chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. L\u00e3i ho\u1eb7c l\u1ed7 \u00a0ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh 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;\"><em>\u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 kho\u1ea3n cho vay c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ho\u1eb7c thu nh\u1eadp l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu h\u1ed3i n\u1ee3 ho\u1eb7c thu h\u1ed3i kho\u1ea3n cho vay v\u1edbi t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn kho\u1ea3n n\u1ee3 ph\u1ea3i thu ho\u1eb7c kho\u1ea3n cho vay ban \u0111\u1ea7u.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7\u201d.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n k\u00ea khai c\u1ee7a C\u01a1 quan thu\u1ebf khi th\u1ef1c hi\u1ec7n k\u00ea khai quy\u00eat to\u00e1n thu\u1ebf TNDN\u00a0theo m\u1eabu 03\/TNDN \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/p>\n<div id=\"attachment_30230\" style=\"width: 310px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Nh\u1eefng-tr\u01b0\u1eddng-h\u1ee3p-l\u00e3i-l\u1ed7-ch\u00eanh-l\u1ec7ch-t\u1ef7-gi\u00e1-kh\u00f4ng-t\u00ednh-v\u00e0o-chi-ph\u00ed-v\u00e0-thu-nh\u1eadp-kh\u00e1c-khi-t\u00ednh-thu\u1ebf-TNDN.png\"><img aria-describedby=\"caption-attachment-30230\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-30230\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Nh\u1eefng-tr\u01b0\u1eddng-h\u1ee3p-l\u00e3i-l\u1ed7-ch\u00eanh-l\u1ec7ch-t\u1ef7-gi\u00e1-kh\u00f4ng-t\u00ednh-v\u00e0o-chi-ph\u00ed-v\u00e0-thu-nh\u1eadp-kh\u00e1c-khi-t\u00ednh-thu\u1ebf-TNDN-300x187.png\" alt=\"Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed v\u00e0 thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN\" width=\"300\" height=\"187\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Nh\u1eefng-tr\u01b0\u1eddng-h\u1ee3p-l\u00e3i-l\u1ed7-ch\u00eanh-l\u1ec7ch-t\u1ef7-gi\u00e1-kh\u00f4ng-t\u00ednh-v\u00e0o-chi-ph\u00ed-v\u00e0-thu-nh\u1eadp-kh\u00e1c-khi-t\u00ednh-thu\u1ebf-TNDN-300x187.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2017\/03\/Nh\u1eefng-tr\u01b0\u1eddng-h\u1ee3p-l\u00e3i-l\u1ed7-ch\u00eanh-l\u1ec7ch-t\u1ef7-gi\u00e1-kh\u00f4ng-t\u00ednh-v\u00e0o-chi-ph\u00ed-v\u00e0-thu-nh\u1eadp-kh\u00e1c-khi-t\u00ednh-thu\u1ebf-TNDN.png 908w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-30230\" class=\"wp-caption-text\">Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed v\u00e0 thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN<\/p><\/div>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>&#8211; Ch\u1ec9 ti\u00eau [B<\/strong><strong>7<\/strong><strong>] \u2013 C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m t\u0103ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf kh\u00e1c:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ee7a c\u00e1c \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c (ch\u01b0a \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb [B2] \u0111\u1ebfn [B6]) do s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n v\u00e0 Lu\u1eadt thu\u1ebf TNDN d\u1eabn \u0111\u1ebfn l\u00e0m t\u0103ng t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf.<\/span><\/p>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y:<\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">i) L\u00e3i ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 th\u1eddi h\u1ea1n d\u01b0\u1edbi 12 th\u00e1ng \u0111\u00e3 th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o thu nh\u1eadp c\u1ee7a n\u0103m tr\u01b0\u1edbc theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0a v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m tr\u01b0\u1edbc (do l\u00e3i ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i ch\u01b0a th\u1ef1c hi\u1ec7n c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNDN).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>V\u00ed d\u1ee5<\/u><\/em><\/strong><strong><em><u> 9:<\/u><\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00f4ng ty B xu\u1ea5t kh\u1ea9u m\u1ed9t l\u00f4 h\u00e0ng b\u00e1n tr\u1ea3 ch\u1eadm v\u00e0o ng\u00e0y 31\/8\/201<\/em><em>3<\/em><em> v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 1 tri\u1ec7u \u0111\u00f4 la M\u1ef9. C\u00f4ng ty ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng v\u00e0 m\u1ed9t kho\u1ea3n ph\u1ea3i thu theo t\u1ec9 gi\u00e1 t\u1ea1i ng\u00e0y giao h\u00e0ng. C\u00f4ng ty B nh\u1eadn \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0o ng\u00e0y 31\/3\/201<\/em><em>4<\/em><em>. T\u1ec9 gi\u00e1 t\u1ea1i ng\u00e0y 31\/8\/201<\/em><em>3<\/em><em> l\u00e0 USD 1=VND 2<\/em><em>1<\/em><em>.<\/em><em>18<\/em><em>0, t\u1ea1i ng\u00e0y 31\/12\/201<\/em><em>3<\/em><em> l\u00e0 USD 1=VND 2<\/em><em>1<\/em><em>.<\/em><em>185<\/em><em> v\u00e0 31\/3\/201<\/em><em>4<\/em><em> l\u00e0 USD 1=VND 2<\/em><em>1<\/em><em>.<\/em><em>22<\/em><em>0<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh, t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (31\/12\/20<\/em><em>13<\/em><em>) C\u00f4ng ty B ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n ph\u1ea3i thu n\u00e0y theo t\u1ec9 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Do t\u1ec9 gi\u00e1 t\u0103ng t\u1eeb VND 2<\/em><em>1<\/em><em>.<\/em><em>18<\/em><em>0\/USD l\u00ean VND 2<\/em><em>1<\/em><em>.<\/em><em>185<\/em><em>\/USD n\u00ean C\u00f4ng ty B c\u00f3 m\u1ed9t kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 ch\u01b0a th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m 31\/12\/201<\/em><em>3<\/em><em> l\u00e0 <\/em><em>5<\/em><em> tri\u1ec7u \u0111\u1ed3ng. Kho\u1ea3n l\u00e3i n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, nh\u01b0ng kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNDN v\u00ec ch\u01b0a th\u1ef1c hi\u1ec7n. Do v\u1eady khi t\u00ednh thu\u1ebf TNDN cho n\u0103m 201<\/em><em>3<\/em><em>, C\u00f4ng ty B \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m kho\u1ea3n thu nh\u1eadp n\u00e0y trong thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ng\u00e0y 31\/3\/201<\/em><em>4<\/em><em> C\u00f4ng ty B nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thanh to\u00e1n. Do t\u1ec9 gi\u00e1 l\u00fac n\u00e0y \u0111\u00e3 t\u0103ng t\u1eeb VND 2<\/em><em>1<\/em><em>.<\/em><em>185<\/em><em>\/USD l\u00ean VND 2<\/em><em>1<\/em><em>.<\/em><em>22<\/em><em>0\/USD, n\u00ean C\u00f4ng ty B c\u00f3 th\u00eam m\u1ed9t kho\u1ea3n l\u00e3i do ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 l\u00e0 <\/em><em>35<\/em><em> tri\u1ec7u \u0111\u1ed3ng (\u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf so s\u00e1nh v\u1edbi t\u1ec9 gi\u00e1 ng\u00e0y 31\/12\/201<\/em><em>3<\/em><em>)<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>So v\u1edbi th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng, C\u00f4ng ty B thu \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n l\u00e3i l\u00e0 <\/em><em>40<\/em><em> tri\u1ec7u \u0111\u1ed3ng do ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1, nh\u01b0ng v\u1ec1 m\u1eb7t k\u1ebf to\u00e1n do C\u00f4ng ty B \u0111\u00e3 ghi nh\u1eadn <\/em><em>5<\/em><em> tri\u1ec7u \u0111\u1ed3ng trong n\u0103m 20<\/em><em>13<\/em><em> n\u00ean C\u00f4ng ty B ch\u1ec9 ghi nh\u1eadn ti\u1ebfp <\/em><em>35<\/em><em> tri\u1ec7u \u0111\u1ed3ng v\u00e0o thu nh\u1eadp trong n\u0103m 201<\/em><em>4<\/em><em>.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>V\u1ec1 ph\u01b0\u01a1ng di\u1ec7n thu\u1ebf, do kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 <\/em><em>5<\/em><em> tri\u1ec7u \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a n\u0103m 201<\/em><em>3<\/em><em> ch\u01b0a ch\u1ecbu thu\u1ebf thu nh\u1eadp v\u00ec ch\u01b0a th\u1ef1c hi\u1ec7n n\u00ean trong n\u0103m 201<\/em><em>4<\/em><em> khi kho\u1ea3n l\u00e3i n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n (v\u00ec kh\u00e1ch h\u00e0ng \u0111\u00e3 thanh to\u00e1n) n\u00ean C\u00f4ng ty ph\u1ea3i c\u1ed9ng kho\u1ea3n n\u00e0y v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y &#8211; th\u1ec3 hi\u1ec7n l\u00e0 m\u1ed9t kho\u1ea3n t\u0103ng doanh thu ch\u1ecbu thu\u1ebf. <\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u01b0u \u00fd:<\/strong> Ch\u1ec9 c\u00e1c kho\u1ea3n l\u00e3i ph\u00e1t sinh do ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i 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 trong giai \u0111o\u1ea1n t\u1eeb khi ph\u00e1t sinh giao d\u1ecbch cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i m\u1edbi \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y. Ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 t\u1eeb khi \u0111\u00e1nh gi\u00e1 l\u1ea1i cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n (th\u1ef1c thanh to\u00e1n) \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 kinh doanh trong n\u0103m n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c bao g\u1ed3m trong ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 s\u1edf kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n l\u00e3i \u0111\u00e3 th\u1ef1c hi\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u01b0a v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m tr\u01b0\u1edbc cho t\u1eebng kho\u1ea3n n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong n\u0103m \u0111\u1ec3 v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">ii) Thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNDN nh\u01b0ng doanh nghi\u1ec7p h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o c\u00e1c qu\u1ef9.&#8221;<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo h\u01b0\u1edbng d\u1eabn tr\u00ean, sau n\u0103m th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u00e1c kho\u1ea3n ph\u1ea3i thu tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNDN, n\u0103m sau, n\u1ebfu thu \u0111\u01b0\u1ee3c ti\u1ec1n, th\u00ec kho\u1ea3n l\u00e3i \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb c\u1ee7a n\u0103m tr\u01b0\u1edbc, \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau B7 \u0111\u1ec3 t\u0103ng doanh thu ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-2697ct-ttht-vv-lai-chenh-lech-ty-gia-va-chi-phi-thue-nha\/\">C\u00f4ng v\u0103n s\u1ed1 2697\/CT-TTHT<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cu\u1ed1i n\u0103m, c\u00e1c doanh nghi\u1ec7p c\u00f3 s\u1ed1 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 \u0111\u1ec1u \u0111\u00e1nh gi\u00e1 l\u1ea1i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 tr\u01b0\u1edbc khi l\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh. Nh\u01b0ng m\u1ed9t s\u1ed1..<\/p>\n","protected":false},"author":7,"featured_media":26722,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4215,4216],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30018"}],"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=30018"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30018\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26722"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30018"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}