{"id":30279,"date":"2017-04-18T10:29:48","date_gmt":"2017-04-18T10:29:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30279"},"modified":"2017-09-11T10:42:58","modified_gmt":"2017-09-11T10:42:58","slug":"huong-dan-lap-phu-luc-thue-tndn-da-nop-o-nuoc-ngoai-duoc-tru-trong-ky-tinh-thue-mau-so-03-4tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30279","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf – M\u1eabu s\u1ed1 03-4\/TNDN."},"content":{"rendered":"

\"03-4\"<\/a>Nh\u1eb1m gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n \u00a0n\u1eafm\u00a0\u0111\u01b0\u1ee3c c\u00e1c c\u00e1ch l\u1eadp quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 ph\u1ea7n thu\u1ebf TNDN\u00a0\u1edf n\u01b0\u1edbc ngo\u00e0i\u00a0\u0111\u00e3 n\u1ed9p c\u00f3\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf theo ph\u1ea7n m\u1ec1m HTKK 3.4.1 th\u1ef1c hi\u1ec7n t\u1eeb quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2016,\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb t\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5 l\u1ee5c thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf – M\u1eabu s\u1ed1 03-4\/TNDN.<\/span><\/h2>\n

C\u1ed9t (2) – <\/strong>T\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u1ea5u tr\u1eeb thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i:<\/strong><\/span> Doanh nghi\u1ec7p Vi\u1ec7t Nam ghi c\u1ee5 th\u1ec3 t\u00ean v\u00e0 \u0111\u1ecba ch\u1ec9 c\u1ee7a doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thu\u1ebf cho kho\u1ea3n thu nh\u1eadp chi tr\u1ea3 cho doanh nghi\u1ec7p. C\u00e1c th\u00f4ng tin n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb Bi\u00ean lai ho\u1eb7c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

C\u1ed9t (3) \u2013 Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf n\u01b0\u1edbc ngo\u00e0i (ngo\u1ea1i t\u1ec7):<\/strong><\/span> th\u1ec3 hi\u1ec7n s\u1ed1 thu nh\u1eadp th\u1ef1c nh\u1eadn t\u1eeb n\u01b0\u1edbc ngo\u00e0i b\u1eb1ng ngo\u1ea1i t\u1ec7. \u0110\u1ed3ng ngo\u1ea1i t\u1ec7 k\u00ea khai c\u00f3 th\u1ec3 l\u00e0 \u0111\u1ed3ng ti\u1ec1n c\u1ee7a n\u01b0\u1edbc s\u1edf t\u1ea1i hay m\u1ed9t ngo\u1ea1i t\u1ec7 chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong thanh to\u00e1n cho ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3. Tuy nhi\u00ean \u0111\u1ec3 d\u1ec5 \u0111\u1ed1i chi\u1ebfu, c\u01a1 s\u1edf kinh doanh n\u00ean s\u1eed d\u1ee5ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c ghi tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf (ho\u1eb7c theo h\u1ee3p \u0111\u1ed3ng).<\/span><\/p>\n

C\u1ed9t (5) – <\/strong>Thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i cho ph\u1ea7n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c (ngo\u1ea1i t\u1ec7):<\/strong> <\/span>th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp \u0111\u00f3. S\u1ed1 li\u1ec7u n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb c\u00e1c Bi\u00ean lai n\u1ed9p thu\u1ebf hay ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf t\u1ea1i n\u01b0\u1edbc ngo\u00e0i cho kho\u1ea3n thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

C\u1ed9t (6) – <\/strong><\/span>Thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i cho ph\u1ea7n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c (\u0110\u1ed3ng Vi\u1ec7t Nam)<\/span>:<\/strong> th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 v\u00e0o ng\u00e0y l\u1eadp t\u1edd khai thu\u1ebf.<\/span><\/p>\n

C\u1ed9t (7) v\u00e0 c\u1ed9t (8) \u2013 Thu nh\u1eadp ch\u1ecbu thu\u1ebf theo Lu\u1eadt thu\u1ebf TNDN:<\/strong> <\/span>th\u1ec3 hi\u1ec7n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i ch\u1ecbu thu\u1ebf theo Lu\u1eadt thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 \u0110\u1ed3ng Vi\u1ec7t Nam, x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ed9ng v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i cho ph\u1ea7n thu nh\u1eadp \u0111\u00f3. C\u1ee5 th\u1ec3: (7) = (3)+(5) ; (8) = (4)+(6).<\/span><\/p>\n

C\u1ed9t (9) – Thu\u1ebf su\u1ea5t thu\u1ebf TNDN:<\/strong><\/span> th\u1ec3 hi\u1ec7n thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p, n\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 cao nh\u1ea5t.<\/span><\/p>\n

C\u1ed9t (10) \u2013 S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo Lu\u1eadt thu\u1ebf TNDN:<\/strong><\/span> th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo Lu\u1eadt thu\u1ebf TNDN v\u00e0 x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: (10) = (8) x (9).<\/span><\/p>\n

C\u1ed9t (11) – S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/strong> <\/span>th\u1ec3 hi\u1ec7n s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    \n
  • (11) = (10) n\u1ebfu s\u1ed1 li\u1ec7u \u1edf c\u1ed9t (6) l\u1edbn h\u01a1n ho\u1eb7c b\u1eb1ng c\u1ed9t (10)<\/span><\/li>\n
  • (11) = (6) n\u1ebfu s\u1ed1 li\u1ec7u \u1edf c\u1ed9t (6) nh\u1ecf h\u01a1n c\u1ed9t (10)<\/span><\/li>\n<\/ul>\n

    \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ch\u00fa \u00fd:<\/strong> S\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i x\u00e1c \u0111\u1ecbnh cho t\u1eebng kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf n\u01b0\u1edbc ngo\u00e0i, kh\u00f4ng x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p c\u1ed9ng d\u1ed3n, t\u1ee9c l\u00e0 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a m\u1ed9t kho\u1ea3n thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb h\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 tr\u1eeb cho s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam \u0111\u1ed1i v\u1edbi m\u1ed9t kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb n\u01b0\u1edbc ngo\u00e0i kh\u00e1c.<\/span><\/p>\n

    \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>S\u1ed1 li\u1ec7u tr\u00ean d\u00f2ng \u201cT\u1ed5ng c\u1ed9ng\u201d c\u1ee7a c\u1ed9t (11) s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau [C15] – 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 – tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n

    M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft kh\u00e1c t\u1ea1i K\u1ebf to\u00e1n Centax:<\/span><\/p>\n

    \n","protected":false},"excerpt":{"rendered":"

    Nh\u1eb1m gi\u00fap c\u00e1c b\u1ea1n k\u1ebf to\u00e1n \u00a0n\u1eafm\u00a0\u0111\u01b0\u1ee3c c\u00e1c c\u00e1ch l\u1eadp quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 ph\u1ea7n thu\u1ebf TNDN\u00a0\u1edf n\u01b0\u1edbc ngo\u00e0i\u00a0\u0111\u00e3 n\u1ed9p c\u00f3\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf theo ph\u1ea7n m\u1ec1m HTKK 3.4.1 th\u1ef1c hi\u1ec7n t\u1eeb quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2016,\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb t\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc b\u00e0i vi\u1ebft:\u00a0 H\u01b0\u1edbng d\u1eabn l\u1eadp ph\u1ee5..<\/p>\n","protected":false},"author":7,"featured_media":30280,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4241,4426,4427],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30279"}],"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=30279"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30279\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30280"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30279"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}