{"id":30232,"date":"2017-03-30T04:46:19","date_gmt":"2017-03-30T04:46:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30232"},"modified":"2017-04-02T08:26:57","modified_gmt":"2017-04-02T08:26:57","slug":"huong-dan-lap-to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-03tndn-phan-1","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30232","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1eabu 03\/TNDN (Ph\u1ea7n 1)"},"content":{"rendered":"

\"To<\/a>L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf th\u1ef1c t\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 v\u1ea5n \u0111\u1ec1 qu\u00e1 kh\u00f3 \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n. Tuy nhi\u00ean c\u00f3 nhi\u1ec1u k\u1ebf to\u00e1n ch\u01b0a n\u1eafm \u0111\u01b0\u1ee3c v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p. Hi\u1ec3u r\u00f5 nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u00e0 c\u00e1c b\u1ea1n \u0111ang g\u1eb7p ph\u1ea3i. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb ch\u00f9m b\u00e0i vi\u1ebft v\u1ec1 \u201cH\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1eabu 03\/TNDN\u201d<\/strong> theo ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf 3.4.1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb n\u0103m 2017.<\/span><\/p>\n

Ph\u1ea7n 1: H\u01b0\u1edbng d\u1eabn l\u1eadp\u00a0T\u1eeb Ch\u1ec9 ti\u00eau [01]<\/span>\u00a0– \u00a0Ch\u1ec9 ti\u00eau [B10]<\/span><\/strong><\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [01] \u2013 K\u1ef3 t\u00ednh thu\u1ebf<\/span>:<\/strong> Ghi r\u00f5 k\u1ef3 t\u00ednh thu\u1ebf n\u0103m (theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch), t\u1eeb<\/strong><\/span> ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m d\u01b0\u01a1ng l\u1ecbch\/n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp) ho\u1eb7c ng\u00e0y h\u1ee3p \u0111\u1ed3ng b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c (\u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng) \u0111\u1ebfn <\/strong><\/span>ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch\/n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c ng\u00e0y ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p ho\u1eb7c t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 t\u00ednh thu\u1ebf n\u0103m \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf n\u0103m cu\u1ed1i c\u00f9ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n c\u00f3 th\u1eddi gian ng\u1eafn h\u01a1n 03 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c c\u1ed9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m ti\u1ebfp theo (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp) ho\u1eb7c k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc \u0111\u00f3 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n) \u0111\u1ec3 h\u00ecnh th\u00e0nh m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf TNDN. K\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m cu\u1ed1i c\u00f9ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15 th\u00e1ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf TNDN (bao g\u1ed3m c\u1ea3 chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) th\u00ec k\u1ef3 t\u00ednh thu\u1ebf TNDN c\u1ee7a n\u0103m chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 12 th\u00e1ng. Doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN m\u00e0 c\u00f3 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf th\u00ec\u00a0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn: \u01afu \u0111\u00e3i trong n\u0103m chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf ho\u1eb7c n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u1ee7a n\u0103m chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf sang n\u0103m ti\u1ebfp theo.<\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/u> Doanh nghi\u1ec7p A (DN A) k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2013 \u00e1p d\u1ee5ng theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, \u0111\u1ea7u n\u0103m 2014 l\u1ef1a ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i sang n\u0103m t\u00e0i ch\u00ednh t\u1eeb ng\u00e0y 01\/4 n\u0103m n\u00e0y sang ng\u00e0y 31\/03 n\u0103m sau, th\u00ec k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m chuy\u1ec3n \u0111\u1ed5i (n\u0103m chuy\u1ec3n \u0111\u1ed5i 2014) \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01\/01\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/03\/2014 (3 th\u00e1ng), k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m\u00a0 ti\u1ebfp\u00a0 theo (n\u0103m t\u00e0i ch\u00ednh 2014) \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01\/04\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/03\/2015.<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/u> C\u0169ng tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean nh\u01b0ng DN A \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN (mi\u1ec5n thu\u1ebf 2 n\u0103m, gi\u1ea3m 50% thu\u1ebf TNDN trong 4 n\u0103m ti\u1ebfp theo), n\u0103m 2012 b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf th\u00ec DN A\u00a0 s\u1ebd h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf nh\u01b0 sau (mi\u1ec5n thu\u1ebf c\u00e1c n\u0103m 2012, 2013; gi\u1ea3m 50% thu\u1ebf c\u00e1c\u00a0\u00a0\u00a0 n\u0103m\u00a0 2014, 2015, 2016, 2017).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn gi\u1ea3m 50% thu\u1ebf theo k\u1ef3 t\u00ednh thu\u1ebf n\u0103m chuy\u1ec3n \u0111\u1ed5i\u00a02014 th\u00ec doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n gi\u1ea3m 50% thu\u1ebf TNDN 3 n\u0103m t\u00ednh thu\u1ebf ti\u1ebfp theo t\u00ednh t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2014 (n\u0103m t\u00e0i ch\u00ednh 2014 t\u1eeb\u00a0 1\/4\/2014 \u0111\u1ebfn 31\/3\/2015) \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh 2016.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn kh\u00f4ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m 50% thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m chuy\u1ec3n \u0111\u1ed5i 2014 (k\u1ef3 t\u00ednh thu\u1ebf n\u0103m chuy\u1ec3n \u0111\u1ed5i 2014 k\u00ea khai n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i) th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m 50% thu\u1ebf TNDN t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2014 (t\u1eeb 1\/4\/2014 \u0111\u1ebfn 31\/3\/2015) \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh 2017.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [02] \u2013 L\u1ea7n \u0111\u1ea7u<\/span>:<\/strong> T\u00edch v\u00e0o \u00f4 n\u00e0y khi th\u1ef1c hi\u1ec7n khai l\u1ea7n \u0111\u1ea7u ho\u1eb7c khai thay \u0111\u1ed5i n\u1ed9i dung t\u1edd khai l\u1ea7n \u0111\u1ea7u trong th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [03] \u2013<\/strong> B\u1ed5 sung l\u1ea7n th\u1ee9:<\/strong><\/span> Ghi l\u1ea7n khai b\u1ed5 sung cho t\u1edd khai ch\u00ednh th\u1ee9c.<\/span><\/p>\n

– Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf:<\/strong> Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 56\/2009\/N\u0110-CP ng\u00e0y 30\/6\/2009 c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec t\u00edch v\u00e0o \u00f4 n\u00e0y.<\/span><\/p>\n

– Doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c:<\/strong> Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec t\u00edch v\u00e0o \u00f4 n\u00e0y.<\/span><\/p>\n

– Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft:<\/strong> Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n giao d\u1ecbch kinh doanh v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u00ec t\u00edch v\u00e0o \u00f4 n\u00e0y.<\/span><\/p>\n

– Doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf:<\/strong> Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n quy m\u00f4 v\u1eeba v\u00e0 nh\u1ecf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 56\/2009\/N\u0110-CP ng\u00e0y 30\/6\/2009 c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec t\u00edch v\u00e0o \u00f4 n\u00e0y.<\/span><\/p>\n

– Doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c:<\/strong> Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec t\u00edch v\u00e0o \u00f4 n\u00e0y.<\/span><\/p>\n

– <\/strong>Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng k\u00ea khai th\u00f4ng tin giao d\u1ecbch li\u00ean k\u1ebft: <\/strong>T<\/strong>r\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n giao d\u1ecbch kinh doanh v\u1edbi c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u00ec t\u00edch v\u00e0o \u00f4 n\u00e0y.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [0<\/strong>4<\/strong>] \u0111\u1ebf<\/strong><\/span>n [5]<\/span> <\/strong>:<\/strong> Ghi ng\u00e0nh ngh\u1ec1 c\u00f3 t\u1ef7 l\u1ec7 doanh thu cao nh\u1ea5t ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [0<\/strong>6<\/strong>]<\/strong> \u0111\u1ebfn [13]<\/strong> <\/span>– Ghi \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c theo T\u1edd khai \u0111\u0103ng k\u00fd thu\u1ebf c\u1ee7a NNT. N\u1ebfu NNT c\u00f3 s\u1ef1 thay \u0111\u1ed5i th\u00f4ng tin t\u1eeb ch\u1ec9 ti\u00eau [06] \u0111\u1ebfn [13], NNT ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd b\u1ed5 sung v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 k\u00ea khai theo c\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd b\u1ed5 sung v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [1<\/strong>4<\/strong>] \u0111\u1ebfn [2<\/strong>2<\/strong>]-<\/strong><\/span> Ghi \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd thu\u1ebf \u0111\u00e3 k\u00fd gi\u1eefa NNT v\u00e0 \u0111\u1ea1i l\u00fd thu\u1ebf. N\u1ebfu NNT c\u00f3 s\u1ef1 thay \u0111\u1ed5i th\u00f4ng tin t\u1eeb ch\u1ec9 ti\u00eau [14] \u0111\u1ebfn [22], NNT ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd b\u1ed5 sung v\u1edbi c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 k\u00ea khai theo c\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd b\u1ed5 sung v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [<\/strong>A1<\/strong>]<\/strong> – T\u1ed5ng l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf TNDN<\/strong>:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ee3i nhu\u1eadn th\u1ef1c hi\u1ec7n c\u1ee7a c\u01a1 s\u1edf kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n

S\u1ed1 li\u1ec7u tr\u00ean ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u00e8m theo T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. C\u1ee5 th\u1ec3:<\/span><\/p>\n

\u00a0+ \u0110\u1ed1i v\u1edbi NNT thu\u1ed9c c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5: l\u1ea5y s\u1ed1 tr\u00ean Ch\u1ec9 ti\u00eau [19] c\u1ee7a Ph\u1ee5 l\u1ee5c 03-1A\/TNDN.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi NNT thu\u1ed9c c\u00e1c ng\u00e0nh ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng: l\u1ea5y s\u1ed1 tr\u00ean Ch\u1ec9 ti\u00eau [16] c\u1ee7a Ph\u1ee5 l\u1ee5c 03-1B\/TNDN.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00e1c C\u00f4ng ty ch\u1ee9ng kho\u00e1n, C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n: l\u1ea5y s\u1ed1 tr\u00ean Ch\u1ec9 ti\u00eau [28] c\u1ee7a Ph\u1ee5 l\u1ee5c 03-1C\/TNDN.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [B1] – \u0110i\u1ec1u ch\u1ec9nh t\u0103ng t\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf TNDN:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 c\u00e1c \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, nh\u01b0ng kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN, l\u00e0m t\u0103ng t\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf TNDN c\u1ee7a c\u01a1 s\u1edf kinh doanh. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng c\u00e1c Ch\u1ec9 ti\u00eau t\u1eeb [B2] \u0111\u1ebfn [B7]. C\u1ee5 th\u1ec3:<\/span><\/p>\n

[B1] = [B2]+[B3]+[B4]+[B5]+[B6]+[B7]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [B2] \u2013 C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng doanh thu:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh d\u1eabn \u0111\u1ebfn t\u0103ng doanh thu t\u00ednh thu\u1ebf do s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 thu\u1ebf, bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu trong k\u1ef3 theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 doanh thu. Ch\u1ec9 ti\u00eau n\u00e0y c\u0169ng ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn theo qui \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [B3] \u2013 Chi ph\u00ed c\u1ee7a ph\u1ea7n doanh thu \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra c\u00e1c kho\u1ea3n doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 theo c\u00e1c qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN.<\/span><\/p>\n

\u0110i\u1ec3n h\u00ecnh nh\u1ea5t c\u1ee7a c\u00e1c chi ph\u00ed n\u00e0y l\u00e0 c\u00e1c kho\u1ea3n chi li\u00ean quan \u0111\u1ebfn doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o doanh thu t\u00ednh thu\u1ebf c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc (c\u00e1c kho\u1ea3n doanh thu n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng \u1edf ch\u1ec9 ti\u00eau [B9] – Gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n doanh thu \u0111\u00e3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc).<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [B4] \u2013 C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span>:<\/strong> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [B5] – Thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p cho ph\u1ea7n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf n\u01b0\u1edbc ngo\u00e0i:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 thu\u1ebf TNDN (ho\u1eb7c m\u1ed9t lo\u1ea1i thu\u1ebf c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u1ebf TNDN) c\u01a1 s\u1edf kinh doanh \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi s\u1ed1 thu nh\u1eadp m\u00e0 c\u01a1 s\u1edf nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, cung c\u1ea5p d\u1ecbch v\u1ee5 \u1edf n\u01b0\u1edbc ngo\u00e0i trong k\u1ef3 t\u00ednh thu\u1ebf d\u1ef1a tr\u00ean c\u00e1c Bi\u00ean lai v\u00e0\/ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb d\u00f2ng\u00a0 \u201cT\u1ed5ng c\u1ed9ng\u201d t\u1ea1i c\u1ed9t (6) tr\u00ean Ph\u1ee5 l\u1ee5c 03-4\/TNDN k\u00e8m theo T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh c\u00f3 c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n v\u1ec1 Vi\u1ec7t Nam th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf t\u1ea1i n\u01b0\u1edbc ngo\u00e0i v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo Lu\u1eadt thu\u1ebf TNDN hi\u1ec7n h\u00e0nh c\u1ee7a Vi\u1ec7t Nam, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp theo qui \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0. M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u0111\u1ec3 t\u00ednh v\u00e0 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i l\u00e0 22% (t\u1eeb ng\u00e0y 01\/01\/2016 l\u00e0 20%), kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (n\u1ebfu c\u00f3) m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh. Khi t\u00ednh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc\u00a0 ngo\u00e0i ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ti\u1ebfp nh\u1eadn \u0111\u1ea7u t\u01b0 tr\u1ea3 thay (k\u1ec3 c\u1ea3 thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e3i c\u1ed5 ph\u1ea7n).<\/span><\/p>\n

C\u00e1c thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ed9ng v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf th\u1ef1c nh\u1eadn, c\u01a1 s\u1edf kinh doanh ch\u1ec9 h\u1ea1ch to\u00e1n ph\u1ea7n thu nh\u1eadp th\u1ef1c nh\u1eadn tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh n\u00ean c\u01a1 s\u1edf kinh doanh ph\u1ea3i c\u1ed9ng s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n

V\u00ed d\u1ee5<\/u><\/em><\/strong> 8<\/u><\/em><\/strong>:<\/u><\/em><\/strong><\/span><\/p>\n

C\u00f4ng ty A c\u1ee7a Vi\u1ec7t Nam c\u00f3 \u0111\u1ea7u t\u01b0 v\u00e0o m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u1edf Th\u00e1i Lan. Trong n\u0103m 201<\/em>4<\/em>, C\u00f4ng ty A \u0111\u01b0\u1ee3c nh\u1eadn m\u1ed9t kho\u1ea3n c\u1ed5 t\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 1.400 tri\u1ec7u \u0111\u1ed3ng. S\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p t\u1ea1i Th\u00e1i Lan \u0111\u1ed1i v\u1edbi s\u1ed1 c\u1ed5 t\u1ee9c n\u00e0y l\u00e0 600 tri\u1ec7u \u0111\u1ed3ng (thu\u1ebf su\u1ea5t l\u00e0 30%).<\/em><\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y C\u00f4ng ty A s\u1ebd ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p t\u1ea1i Th\u00e1i Lan l\u00e0 600 tri\u1ec7u \u0111\u1ed3ng<\/em><\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [B6] – \u0110i\u1ec1u ch\u1ec9nh t\u0103ng l\u1ee3i nhu\u1eadn do x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u0103ng l\u1ee3i nhu\u1eadn do x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ecb tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb b\u1eb1ng ti\u1ec1n c\u1ee7a c\u00e1c kh\u00e1c bi\u1ec7t tr\u1ecdng y\u1ebfu khi so s\u00e1nh gi\u1eefa giao d\u1ecbch \u0111\u1ed9c l\u1eadp v\u1edbi giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c do c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh m\u1ee9c gi\u00e1 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai t\u00ednh thu\u1ebf, \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf khi doanh nghi\u1ec7p kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [B<\/strong>7<\/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><\/span> 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

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><\/p>\n

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

V\u00ed d\u1ee5<\/u><\/em><\/strong> 9:<\/u><\/em><\/strong><\/span><\/p>\n

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>3<\/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>4<\/em>. T\u1ec9 gi\u00e1 t\u1ea1i ng\u00e0y 31\/8\/201<\/em>3<\/em> l\u00e0 USD 1=VND 2<\/em>1<\/em>.<\/em>18<\/em>0, t\u1ea1i ng\u00e0y 31\/12\/201<\/em>3<\/em> l\u00e0 USD 1=VND 2<\/em>1<\/em>.<\/em>185<\/em> v\u00e0 31\/3\/201<\/em>4<\/em> l\u00e0 USD 1=VND 2<\/em>1<\/em>.<\/em>22<\/em>0<\/em><\/span><\/p>\n

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>13<\/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>1<\/em>.<\/em>18<\/em>0\/USD l\u00ean VND 2<\/em>1<\/em>.<\/em>185<\/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>3<\/em> l\u00e0 <\/em>5<\/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>3<\/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

Ng\u00e0y 31\/3\/201<\/em>4<\/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>1<\/em>.<\/em>185<\/em>\/USD l\u00ean VND 2<\/em>1<\/em>.<\/em>22<\/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>35<\/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>3<\/em>)<\/em><\/span><\/p>\n

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>40<\/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>5<\/em> tri\u1ec7u \u0111\u1ed3ng trong n\u0103m 20<\/em>13<\/em> n\u00ean C\u00f4ng ty B ch\u1ec9 ghi nh\u1eadn ti\u1ebfp <\/em>35<\/em> tri\u1ec7u \u0111\u1ed3ng v\u00e0o thu nh\u1eadp trong n\u0103m 201<\/em>4<\/em>.<\/em><\/span><\/p>\n

V\u1ec1 ph\u01b0\u01a1ng di\u1ec7n thu\u1ebf, do kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 <\/em>5<\/em> tri\u1ec7u \u0111\u01b0\u1ee3c ghi nh\u1eadn trong B\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a n\u0103m 201<\/em>3<\/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>4<\/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 – th\u1ec3 hi\u1ec7n l\u00e0 m\u1ed9t kho\u1ea3n t\u0103ng doanh thu ch\u1ecbu thu\u1ebf. <\/em><\/span><\/p>\n

L\u01b0u \u00fd:<\/strong>\u00a0 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

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

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.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [B<\/strong>8<\/strong>] – \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u1ed5ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf TNDN:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh d\u1eabn \u0111\u1ebfn gi\u1ea3m l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c:<\/span><\/p>\n

[B8] = [B9]+[B10]+[B11]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [B9] – Gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n doanh thu \u0111\u00e3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n trong B\u00e1o c\u00e1o K\u1ebft qu\u1ea3 kinh doanh n\u0103m nay c\u1ee7a c\u01a1 s\u1edf kinh doanh nh\u01b0ng \u0111\u00e3 \u0111\u01b0a v\u00e0o doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh b\u00e1n h\u00e0ng v\u00e0 \u0111\u00e3 xu\u1ea5t ho\u00e1 \u0111\u01a1n trong n\u0103m tr\u01b0\u1edbc nh\u01b0ng giao h\u00e0ng trong n\u0103m sau. Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 doanh thu, c\u01a1 s\u1edf kinh doanh ch\u1ec9 ghi nh\u1eadn doanh thu khi kho\u1ea3n doanh thu \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn. Tuy nhi\u00ean, v\u1ec1 doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN, khi doanh nghi\u1ec7p \u0111\u00e3 l\u1eadp ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec kho\u1ea3n doanh thu n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Nh\u01b0 v\u1eady, \u0111\u1ebfn n\u0103m sau khi doanh nghi\u1ec7p \u0111\u00e3 giao h\u00e0ng v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec kho\u1ea3n doanh thu b\u00e1n h\u00e0ng n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. Tuy nhi\u00ean do \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m tr\u01b0\u1edbc n\u00ean khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN cho n\u0103m nay, c\u01a1 s\u1edf kinh doanh ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu ch\u1ecbu thu\u1ebf m\u1ed9t kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng. (\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i ch\u1ec9 ti\u00eau [B3] ).<\/span><\/p>\n

V\u00ed d\u1ee5<\/u><\/em><\/strong> 11<\/u><\/em><\/strong>: <\/u><\/em><\/strong><\/span><\/p>\n

Theo <\/em>V\u00ed d\u1ee5 3<\/em>: C\u00f4ng ty A trong n\u0103m 201<\/em>4<\/em> \u0111\u00e3 k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e1n <\/em>2<\/em> chi\u1ebfc \u00f4 t\u00f4 v\u1edbi gi\u00e1 tr\u1ecb <\/em>3<\/em>50 tri\u1ec7u \u0111\u1ed3ng\/chi\u1ebfc. C\u00f4ng ty \u0111\u00e3 xu\u1ea5t ho\u00e1 \u0111\u01a1n trong n\u0103m 201<\/em>4<\/em> nh\u01b0ng xe \u0111\u01b0\u1ee3c giao cho kh\u00e1ch h\u00e0ng v\u00e0o th\u00e1ng 3 n\u0103m 201<\/em>5<\/em>. Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a <\/em>2<\/em> chi\u1ebfc xe n\u00e0y l\u00e0 <\/em>300<\/em> tri\u1ec7u \u0111\u1ed3ng\/chi\u1ebfc.<\/em><\/span><\/p>\n

V\u1ec1 m\u1eb7t k\u1ebf to\u00e1n, tr\u1ecb gi\u00e1 hai chi\u1ebfc xe n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu trong n\u0103m 2015. T\u01b0\u01a1ng \u1ee9ng, gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a hai chi\u1ebfc xe n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c ghi v\u00e0o chi ph\u00ed gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong n\u0103m 2015.<\/em>\u00a0 <\/em><\/span><\/p>\n

Tuy nhi\u00ean v\u00ec doanh nghi\u1ec7p \u0111\u00e3 xu\u1ea5t ho\u00e1 \u0111\u01a1n trong n\u0103m 201<\/em>4<\/em> n\u00ean theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN tr\u1ecb gi\u00e1 <\/em>hai<\/em> chi\u1ebfc xe n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 doanh thu \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN c\u1ee7a n\u0103m 201<\/em>4<\/em>. V\u1eady C\u00f4ng ty A s\u1ebd ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu c\u1ee7a <\/em>2<\/em> chi\u1ebfc xe n\u00e0y l\u00e0 <\/em>700<\/em> tri\u1ec7u \u0111\u1ed3ng trong doanh thu t\u00ednh thu\u1ebf tr\u00ean T\u1edd khai t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a n\u0103m 201<\/em>5<\/em>.<\/em><\/span><\/p>\n

V\u1eady C\u00f4ng ty A s\u1ebd ghi ph\u1ea7n doanh thu \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m l\u00e0 <\/em>70<\/em>0 tri\u1ec7u \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y. Ph\u1ea7n gi\u1ea3m chi ph\u00ed do \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i ch\u1ec9 ti\u00eau \u201cChi ph\u00ed c\u1ee7a ph\u1ea7n doanh thu \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m\u201d – Ch\u1ec9 ti\u00eau [B3]. <\/em><\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [B10] \u2013 Chi ph\u00ed c\u1ee7a ph\u1ea7n doanh thu \u0111i\u1ec1u ch\u1ec9nh t\u0103ng:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra c\u00e1c kho\u1ea3n doanh thu \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u0111\u00e3 ghi v\u00e0o ch\u1ec9 ti\u00eau [B2] – C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng doanh thu – c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u1ea1i ch\u1ec9 ti\u00eau n\u00e0y ch\u1ee7 y\u1ebfu l\u00e0 chi ph\u00ed gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ho\u1eb7c gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m. Ch\u1ec9 ti\u00eau n\u00e0y c\u0169ng ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb doanh thu theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb doanh thu m\u00e0 \u0111\u01b0\u1ee3c \u0111\u01b0a chi ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN.\u00a0<\/span><\/p>\n

L\u01b0u<\/em><\/strong> \u00fd:<\/em><\/strong><\/span><\/p>\n

+ Khi l\u1eadp T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, n\u1ebfu c\u01a1 s\u1edf kinh doanh \u0111i\u1ec1u ch\u1ec9nh t\u0103ng hay gi\u1ea3m doanh thu th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u1ed3ng th\u1eddi ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng hay gi\u1ea3m chi ph\u00ed \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc chi ph\u00ed ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi doanh thu.<\/span><\/p>\n

+ Khi l\u1eadp T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, c\u01a1 s\u1edf kinh doanh ph\u1ea3i \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1edd khai c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n doanh thu n\u00e0o ph\u00e1t sinh trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n t\u1ea1i nh\u01b0ng \u0111\u00e3 \u0111\u01b0a v\u00e0o doanh thu t\u00ednh thu\u1ebf c\u1ee7a n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ph\u00f9 h\u1ee3p.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn l\u1eadp ch\u1ec9 ti\u00eau s\u1ed1 [01]<\/span><\/strong>– \u0111\u1ebfn ch\u1ec9 ti\u00eau [B10].<\/strong> <\/span>M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1ch l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c t\u1ea1i Centax:<\/span><\/p>\n

M\u1eabu 03\/TNDN T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf th\u1ef1c t\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 v\u1ea5n \u0111\u1ec1 qu\u00e1 kh\u00f3 \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n. Tuy nhi\u00ean c\u00f3 nhi\u1ec1u k\u1ebf to\u00e1n ch\u01b0a n\u1eafm \u0111\u01b0\u1ee3c v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p. Hi\u1ec3u r\u00f5 nh\u1eefng..<\/p>\n","protected":false},"author":7,"featured_media":30268,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4227,4228],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30232"}],"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=30232"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30232\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30268"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30232"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}