{"id":30240,"date":"2017-04-16T10:28:50","date_gmt":"2017-04-16T10:28:50","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30240"},"modified":"2017-04-12T12:26:00","modified_gmt":"2017-04-12T12:26:00","slug":"huong-dan-lap-to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-03tndn-phan-3","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30240","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 3)"},"content":{"rendered":"

\"M\u1eabu<\/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 b\u1ea1n 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 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 h\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN theo ph\u1ea7n m\u1ec1m HTKK 3.4.1 th\u1ef1c hi\u1ec7n t\u1eeb n\u0103m 2017.<\/span><\/p>\n

\u00a0<\/strong>Ph\u1ea7n 3: Ch\u1ec9 ti\u00eau [C6<\/strong>]<\/strong><\/span>-Ch\u1ec9 ti\u00eau [M2] <\/strong><\/span><\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C6] \u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf sau khi \u0111\u00e3 tr\u00edch l\u1eadp qu\u1ef9 khoa h\u1ecdc c\u00f4ng ngh\u1ec7:<\/strong><\/span> L\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf sau khi \u0111\u00e3 tr\u1eeb kho\u1ea3n tr\u00edch l\u1eadp qu\u1ef9 khoa h\u1ecdc c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [C6] = [C4]-[C5]=[C7]+[C8]+[C9]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C7] \u2013 <\/strong>Thu nh\u1eadp t\u00ednh thu\u1ebf t\u00ednh theo thu\u1ebf su\u1ea5t 22% (bao g\u1ed3m c\u1ea3 thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i)<\/strong>:<\/strong><\/span> l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p) ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb 20 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C<\/strong>8<\/strong>] \u2013 <\/strong>Thu nh\u1eadp t\u00ednh thu\u1ebf t\u00ednh theo thu\u1ebf su\u1ea5t 20% (bao g\u1ed3m c\u1ea3 thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i)<\/strong><\/span>:<\/strong> l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p) ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

T\u1ed5ng doanh thu n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [01] v\u00e0 ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [08] tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo M\u1eabu s\u1ed1 03-1A\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

V\u00ed d\u1ee5 1<\/u>4<\/u>: <\/u>C\u00f4ng ty A \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m t\u00e0i ch\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 4 n\u0103m n\u00e0y \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 3 n\u0103m sau, c\u00f3 doanh thu b\u00e1n h\u00e0ng h\u00f3a cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e3 [01] v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u00e3 [08] tr\u00ean Ph\u1ee5 l\u1ee5c 03-1A\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN n\u0103m t\u00e0i ch\u00ednh 2013 (t\u1eeb ng\u00e0y 01\/04\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/3\/2014) kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng th\u00ec t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2014 (t\u1eeb ng\u00e0y 01\/04\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/3\/2015) C\u00f4ng ty A \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN n\u0103m t\u00e0i ch\u00ednh 2014 l\u00e0 20%,\u00a0 n\u1ebfu t\u1ed5ng doanh thu n\u0103m t\u00e0i ch\u00ednh 2014\u00a0 x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean m\u00e0 tr\u00ean 20 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m t\u00e0i ch\u00ednh 2015 (t\u1eeb ng\u00e0y 01\/04\/2015 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/3\/2016)\u00a0 C\u00f4ng ty A \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 22%.\u00a0<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng, t\u1ed5ng doanh thu n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [01] v\u00e0 ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [08] tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo M\u1eabu s\u1ed1 03-1A\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN chia cho s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m, n\u1ebfu doanh thu b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c th\u00e1ng trong n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m sau doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%.\u00a0<\/span><\/p>\n

V\u00ed d\u1ee5 1<\/u>5<\/u>:<\/u> C\u00f4ng ty A \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, n\u0103m d\u01b0\u01a1ng l\u1ecbch 2014 xin t\u1ea1m ngh\u1ec9 kinh doanh 3 th\u00e1ng, b\u1eaft \u0111\u1ea7u kinh doanh t\u1eeb ng\u00e0y 01\/4\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2014, c\u00f3 doanh thu b\u00e1n h\u00e0ng h\u00f3a cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e3 s\u1ed1 [01] v\u00e0 doanh thu h\u1ecdat \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u00e3 [08] tr\u00ean ph\u1ee5 l\u1ee5c 03-1A\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN n\u0103m 2014 l\u00e0 18 t\u1ef7 \u0111\u1ed3ng, doanh thu b\u00ecnh qu\u00e2n th\u00e1ng n\u0103m 2014 l\u00e0 18 t\u1ef7 \u0111\u1ed3ng chia (:) 9 th\u00e1ng b\u1eb1ng (=) 2 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m 2015\u00a0 C\u00f4ng ty A kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%, ph\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 22%, n\u1ebfu doanh thu b\u00ecnh qu\u00e2n th\u00e1ng n\u0103m 2014 kh\u00f4ng qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m 2015 C\u00f4ng ty A \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng\u00a0 th\u00ec trong n\u0103m \u0111\u00f3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ea1m t\u00ednh qu\u00fd theo thu\u1ebf su\u1ea5t 22% (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf). K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh n\u1ebfu doanh thu b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c th\u00e1ng trong n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh theo thu\u1ebf su\u1ea5t 20% (tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC). Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [01] v\u00e0 ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [08] tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo M\u1eabu s\u1ed1 03-1A\/TNDN k\u00e8m theo T\u1edd khai<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C<\/strong>9<\/strong>] \u2013 Thu <\/strong>nh\u1eadp t\u00ednh thu\u1ebf theo thu\u1ebf su\u1ea5t kh\u00f4ng \u01b0u \u0111\u00e3i<\/strong>: <\/strong><\/span>l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u01b0u \u0111\u00e3i kh\u00e1c.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C<\/strong>9a<\/strong>] \u2013 Thu\u1ebf <\/strong>su\u1ea5t kh\u00f4ng \u01b0u \u0111\u00e3i kh\u00e1c (%): <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm (bao g\u1ed3m: b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, wonfram, antimoan, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm tr\u1eeb d\u1ea7u kh\u00ed) l\u00e0 50%; Tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao tr\u1edf l\u00ean \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n thu\u1ed9c danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 40%.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C<\/strong>10<\/strong>] \u2013 Thu\u1ebf<\/strong><\/span> TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD t\u00ednh theo thu\u1ebf su\u1ea5t kh\u00f4ng \u01b0u \u0111\u00e3i:<\/span> <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD \u0111\u01b0\u1ee3c t\u00ednh theo thu\u1ebf su\u1ea5t kh\u00f4ng \u01b0u \u0111\u00e3i (ch\u01b0a tr\u1eeb s\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m trong k\u1ef3).<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh: C10=(C7 x 22%)+(C8 x 20%)+(C9 x C9a)<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C<\/strong>11<\/strong>] – Thu\u1ebf<\/strong> TNDN ch\u00eanh l\u1ec7ch do \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i: <\/strong><\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u01b0u \u0111\u00e3i theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, ho\u1eb7c c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7…, th\u00ec c\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c h\u01b0\u1edfng, s\u1ed1 ch\u00eanh l\u1ec7ch do \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN kh\u00f4ng \u01b0u \u0111\u00e3i n\u00eau tr\u00ean.<\/span><\/p>\n

– C\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf TNDN ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo k\u00ea khai.<\/span><\/p>\n

– Trong th\u1eddi gian \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN (bao g\u1ed3m m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, m\u1ee9c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf ri\u00eang.<\/span><\/p>\n

\u00a0 \u00a0 <\/strong>Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p kh\u00f4ng t\u00ednh ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec ph\u1ea7n thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u01b0u \u0111\u00e3i thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u01b0u \u0111\u00e3i thu\u1ebf so v\u1edbi t\u1ed5ng doanh thu ho\u1eb7c t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 kho\u1ea3n doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec kho\u1ea3n doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf tr\u00ean t\u1ed5ng doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– <\/strong>\u00a0Kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% (bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp sau:<\/span><\/p>\n

a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (tr\u1eeb thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d Kho\u1ea3n 3 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC); thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/span><\/p>\n

b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u, kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n.<\/span><\/p>\n

c) Thu nh\u1eadp t\u1eeb kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf TNDN th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0o c\u00e1c Ph\u1ee5 l\u1ee5c s\u1ed1 03-3A\/TNDN v\u00e0 Ph\u1ee5 l\u1ee5c s\u1ed1 03-3B\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC; s\u1ed1 thu\u1ebf TNDN ch\u00eanh l\u1ec7ch do c\u01a1 s\u1edf kinh doanh h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i tr\u00ean ch\u1ec9 ti\u00eau [4] c\u1ee7a Ph\u1ee5 l\u1ee5c 03-3A\/TNDN, ch\u1ec9 ti\u00eau [07] c\u1ee7a Ph\u1ee5 l\u1ee5c 03-3B\/TNDN l\u00e0 s\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C<\/strong>12<\/strong>] – Thu\u1ebf TNDN \u0111\u01b0\u1ee3c mi\u1ec5n<\/strong>,<\/strong> gi\u1ea3m trong k\u1ef3:<\/strong><\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u01a1 s\u1edf kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng mi\u1ec5n, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh v\u1eeba \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i v\u1eeba \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf th\u00ec s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch thu\u1ebf do \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i ch\u1ec9 ti\u00eau [C11], s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, m\u1ee9c mi\u1ec5n gi\u1ea3m thu\u1ebf v\u00e0 th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN t\u1ea1i c\u00e1c Ph\u1ee5 l\u1ee5c (Ph\u1ee5 l\u1ee5c s\u1ed1 03-3A\/TNDN, 03-3B\/TNDN, 03-3C\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC) v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo Hi\u1ec7p \u0111\u1ecbnh; theo Ngh\u1ecb quy\u1ebft, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m kh\u00e1c kh\u00f4ng theo Lu\u1eadt thu\u1ebf TNDN \u0111\u1ec3 \u0111i\u1ec1n v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf TNDN th\u00ec t\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m th\u1ec3 hi\u1ec7n t\u1ea1i ch\u1ec9 ti\u00eau [9] tr\u00ean Ph\u1ee5 l\u1ee5c 03-3A\/TNDN, ch\u1ec9 ti\u00eau [11] tr\u00ean Ph\u1ee5 l\u1ee5c 03-3B\/TNDN, ch\u1ec9 ti\u00eau [4] tr\u00ean Ph\u1ee5 l\u1ee5c 03-3C\/TNDN.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C<\/span><\/strong>13<\/strong>] – <\/strong>S\u1ed1 t<\/strong>hu\u1ebf TNDN \u0111\u01b0\u1ee3c mi\u1ec5n<\/strong>,<\/strong> gi\u1ea3m <\/strong>theo Hi\u1ec7p \u0111\u1ecbnh<\/strong>:<\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n c\u1ee7a n\u01b0\u1edbc k\u00fd k\u1ebft hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C<\/strong>14<\/strong>] – <\/strong>S\u1ed1 t<\/strong>hu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n<\/strong>,<\/strong> gi\u1ea3m <\/strong>kh\u00f4ng theo Lu\u1eadt thu\u1ebf TNDN<\/strong>:<\/strong><\/span> ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3i \u00e1nh s\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m theo Ngh\u1ecb quy\u1ebft, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m kh\u00e1c kh\u00f4ng theo Lu\u1eadt thu\u1ebf TNDN.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C1<\/strong>5<\/strong>] – S\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p gi\u1ea3m tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3.<\/span><\/p>\n

M\u1ee9c thu\u1ebf t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN 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. V\u00ed d\u1ee5: doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t l\u00e0 25% th\u00ec s\u1ed1 thu\u1ebf t\u1ed1i \u0111a \u0111\u01b0\u1ee3c tr\u1eeb tr\u00ean ph\u1ea7n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb n\u01b0\u1edbc ngo\u00e0i s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 22% .<\/span><\/p>\n

S\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp th\u1ef1c n\u1ed9p t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c chia cho doanh nghi\u1ec7p Vi\u1ec7t Nam d\u1ef1a tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp t\u00ednh theo qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN c\u1ee7a Vi\u1ec7t Nam. S\u1ed1 thu\u1ebf thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i theo lu\u1eadt ph\u00e1p c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 c\u0169ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

\u00a0Tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u1edbi C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh \u0111\u00f3.<\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb theo c\u00e1c n\u1ed9i dung c\u1ee5 th\u1ec3 t\u1ea1i Ph\u1ee5 l\u1ee5c 03-4\/TNDN ban h\u00e0nh k\u00e8m theo T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i d\u00f2ng \u201cT\u1ed5ng c\u1ed9ng\u201d c\u1ee7a c\u1ed9t s\u1ed1 (11) Ph\u1ee5 l\u1ee5c 03-4\/TNDN ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n m\u00e0 C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C1<\/strong>6<\/strong>] – Thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [C16] = [C10]-[C11]-[C12]-[C15]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [D] – <\/strong>T\u1ed5ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/strong>:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 thu\u1ebf TNDN ph\u00e1t sinh ph\u1ea3i n\u1ed9p trong k\u1ef3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [D] = [D1]+[D2]+[D3]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [D<\/strong>1<\/strong>] – <\/strong>Thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN ph\u00e1t sinh ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [D1]=[C16]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [D<\/strong>2<\/strong>] – <\/strong><\/span>Thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/span> <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN ph\u00e1t sinh ph\u1ea3i n\u1ed9p t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 ch\u1ec9 ti\u00eau [15] tr\u00ean Ph\u1ee5 l\u1ee5c 03-5\/TNDN k\u00e8m theo T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [<\/strong>D3<\/strong>] – T<\/strong>hu\u1ebf TNDN ph\u1ea3i n\u1ed9p kh\u00e1c (n\u1ebfu c\u00f3)<\/strong>:<\/strong> <\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00eau tr\u00ean. V\u00ed d\u1ee5: Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN th\u00ec trong th\u1eddi h\u1ea1n 5 n\u0103m, k\u1ec3 t\u1eeb khi tr\u00edch l\u1eadp, n\u1ebfu Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft 70% ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea7n thu\u1ebf TNDN t\u00ednh tr\u00ean kho\u1ea3n thu nh\u1eadp \u0111\u00e3 tr\u00edch l\u1eadp qu\u1ef9 m\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea7n l\u00e3i ph\u00e1t sinh t\u1eeb s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00f3. Thu\u1ebf su\u1ea5t thu\u1ebf TNDN d\u00f9ng \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf thu h\u1ed3i l\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p trong th\u1eddi gian tr\u00edch l\u1eadp qu\u1ef9. Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u00ednh tr\u00ean ph\u1ea7n thu nh\u1eadp \u0111\u00e3 tr\u00edch l\u1eadp qu\u1ef9 m\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u1ec3 \u0111i\u1ec1u b\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [E] – S\u1ed1 thu\u1ebf TNDN c\u1ee7a \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN c\u00f2n l\u1ea1i tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m sau khi \u0111\u00e3 b\u00f9 tr\u1eeb h\u1ebft v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf n\u1ee3 n\u0103m tr\u01b0\u1edbc ch\u1ed1t \u0111\u1ebfn 31\/1(n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch) v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh trong n\u0103m t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (c\u00f3 c\u00f9ng ti\u1ec3u m\u1ee5c). Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ea1m n\u1ed9p trong n\u0103m n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n n\u1ed9p trong n\u0103m t\u00e0i ch\u00ednh v\u00e0 h\u1ea1n n\u1ed9p cu\u1ed1i c\u00f9ng l\u00e0 ng\u00e0y th\u1ee9 30 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Ri\u00eang quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2014, s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p trong n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed1 k\u00ea khai t\u1ea1m t\u00ednh c\u1ee7a 3 qu\u00fd trong n\u0103m 2014 v\u00e0 s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i sau khi \u0111\u00e3 b\u00f9 tr\u1eeb h\u1ebft v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf n\u1ee3 n\u0103m tr\u01b0\u1edbc ch\u1ed1t \u0111\u1ebfn 31\/1(n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch) v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh trong n\u0103m 2014 t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (c\u00f3 c\u00f9ng ti\u1ec3u m\u1ee5c).<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [E]=[E1]+[E2]+[E3]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [E1] <\/strong>– <\/strong><\/span>Thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh:<\/span> <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p trong n\u0103m c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD, \u0111\u00f3 l\u00e0 s\u1ed1 thu\u1ebf TNDN c\u00f2n l\u1ea1i sau khi \u0111\u00e3 b\u00f9 tr\u1eeb h\u1ebft v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf n\u1ee3 n\u0103m tr\u01b0\u1edbc ch\u1ed1t \u0111\u1ebfn 31\/1(n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch) v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh trong n\u0103m t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD. C\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh cho \u0111\u1ebfn ng\u00e0y th\u1ee9 30 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. \u00a0Ri\u00eang quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2014, s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p trong n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed1 k\u00ea khai t\u1ea1m t\u00ednh c\u1ee7a 3 qu\u00fd trong n\u0103m 2014 v\u00e0 s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i sau khi \u0111\u00e3 b\u00f9 tr\u1eeb h\u1ebft v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf n\u1ee3 n\u0103m tr\u01b0\u1edbc ch\u1ed1t \u0111\u1ebfn 31\/1(n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch) v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh trong n\u0103m c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [E2] <\/strong>– <\/strong><\/span>Thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/span> <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p trong n\u0103m t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, \u0111\u00f3 l\u00e0 s\u1ed1 thu\u1ebf TNDN c\u00f2n l\u1ea1i sau khi \u0111\u00e3 b\u00f9 tr\u1eeb h\u1ebft v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf n\u1ee3 n\u0103m tr\u01b0\u1edbc ch\u1ed1t \u0111\u1ebfn 31\/1(n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch) v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh trong n\u0103m t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. C\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh cho \u0111\u1ebfn ng\u00e0y th\u1ee9 30 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. Ri\u00eang quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2014, s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p trong n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed1 k\u00ea khai t\u1ea1m t\u00ednh c\u1ee7a 3 qu\u00fd trong n\u0103m 2014 v\u00e0 s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i sau khi \u0111\u00e3 b\u00f9 tr\u1eeb h\u1ebft v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf n\u1ee3 n\u0103m tr\u01b0\u1edbc ch\u1ed1t \u0111\u1ebfn 31\/1(n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch) v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh trong n\u0103m c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [<\/span><\/strong>E3<\/strong>] – T<\/strong>hu\u1ebf TNDN ph\u1ea3i n\u1ed9p kh\u00e1c (n\u1ebfu c\u00f3)<\/strong>: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p trong n\u0103m t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00eau tr\u00ean sau khi \u0111\u00e3 b\u00f9 tr\u1eeb h\u1ebft v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf n\u1ee3 n\u0103m tr\u01b0\u1edbc ch\u1ed1t \u0111\u1ebfn 31\/1(n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch) v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh trong n\u0103m c\u00f3 c\u00f9ng ti\u1ec3u m\u1ee5c.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [<\/strong>G<\/strong>] – <\/strong>T\u1ed5ng s\u1ed1 thu\u1ebf TNDN c\u00f2n ph\u1ea3i n\u1ed9p<\/strong><\/span>:<\/span> <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 thu\u1ebf TNDN c\u00f2n ph\u1ea3i n\u1ed9p trong n\u0103m c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [G]=[G1]+[G2]+[G3]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [G1] <\/strong>– <\/strong>Thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN c\u00f2n ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m tr\u1eeb \u0111i s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m, c\u1ee5 th\u1ec3: [G1] = [D1] – [E1].<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [G2] <\/strong>– <\/strong>Thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN c\u00f2n ph\u1ea3i n\u1ed9p t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m tr\u1eeb \u0111i s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m, c\u1ee5 th\u1ec3: [G2] = [D2] – [E2].<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [G3] <\/strong>– <\/strong><\/span>Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p kh\u00e1c (n\u1ebfu c\u00f3):<\/span> <\/strong>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN c\u00f2n ph\u1ea3i n\u1ed9p t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng SXKD v\u00e0 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u00eau tr\u00ean v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m tr\u1eeb \u0111i s\u1ed1 \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m.<\/span><\/p>\n

C\u1ee5 th\u1ec3: [G3] = [D3] – [E3].<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [H] <\/strong>\u2013 <\/strong>20% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/strong>: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong k\u1ef3 x t\u1ef7 l\u1ec7 20%, c\u1ee5 th\u1ec3: [H] = [D] x 20%<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [I] <\/strong>\u2013 <\/strong>Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf TNDN c\u00f2n ph\u1ea3i n\u1ed9p v\u1edbi 20% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p: <\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [I] = [G] – [H]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [L1] <\/strong>\u2013 \u0110\u1ed1<\/strong><\/span>i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n:<\/span> <\/strong>tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf th\u00ec t\u00edch v\u00e0o \u00f4 n\u00e0y.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [L2] <\/strong>\u2013 <\/strong>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf TNDN theo: <\/strong><\/span>n\u00eau r\u00f5 l\u00fd do \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [L3] <\/strong>\u2013 <\/strong><\/span>Th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c gia h\u1ea1n:<\/span> <\/strong>ghi r\u00f5 th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf TNDN theo Ngh\u1ecb quy\u1ebft, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [L4] <\/strong>\u2013 <\/strong><\/span>S\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c gia h\u1ea1n:<\/span> <\/strong>ghi c\u1ee5 th\u1ec3 s\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c gia h\u1ea1n theo Ngh\u1ecb quy\u1ebft, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [L5] <\/strong>\u2013 <\/strong>S\u1ed1 thu\u1ebf TNDN kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf TNDN kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n theo Ngh\u1ecb quy\u1ebft, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [L5] = [D] – [L4].<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [M1] <\/strong>\u2013 <\/strong>S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p \u2026. ng\u00e0y, t\u1eeb ng\u00e0y \u2026 \u0111\u1ebfn ng\u00e0y\u2026 <\/strong><\/span><\/p>\n

S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf qu\u00fd b\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu so v\u1edbi s\u1ed1 quy\u1ebft to\u00e1n.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [M2] <\/strong>\u2013 <\/strong>S\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf TNDN c\u00f2n ph\u1ea3i n\u1ed9p v\u1edbi 20% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.
\n<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 ph\u1ea7n \u00a03 c\u1ee7a ch\u00f9m b\u00e0i vi\u1ebft” \u00a0H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/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

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 2)<\/a><\/span><\/p>\n

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)<\/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 b\u1ea1n 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..<\/p>\n","protected":false},"author":7,"featured_media":30274,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4231],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30240"}],"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=30240"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30240\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30274"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30240"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30240"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}