{"id":30284,"date":"2017-03-25T23:40:01","date_gmt":"2017-03-25T23:40:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30284"},"modified":"2017-03-30T03:01:15","modified_gmt":"2017-03-30T03:01:15","slug":"quyet-toan-thue-thu-nhap-doanh-nghiep-nam-2016","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30284","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2016"},"content":{"rendered":"

\"Quyet<\/a>\u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n thu\u1eadn ti\u1ec7n khi th\u1ef1c hi\u1ec7n l\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2016. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2016<\/span><\/h2>\n

I. C\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p khi quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2016 nh\u01b0 sau:<\/strong><\/span><\/h2>\n
    \n
  1. Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2009, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi: Lu\u1eadt s\u1ed1 32\/2013\/QH13 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2014; Lu\u1eadt s\u1ed1 71\/2014\/QH13 ng\u00e0y 26\/11\/2014 c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2015.<\/span><\/li>\n
  2. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi: Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n
  3. Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi: Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014; Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014; Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ol>\n

    II. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2016<\/strong><\/span><\/h2>\n

    Ng\u00e0y 24\/6\/2015, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 2512 \/TCT\u2013CS g\u1eedi C\u1ee5c thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng gi\u1edbi thi\u1ec7u n\u1ed9i dung m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 6\/8\/2015 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf TNDN t\u1eeb n\u0103m 2015 tr\u1edf \u0111i. Trong n\u0103m 2016, v\u1ec1 c\u01a1 b\u1ea3n Ch\u00ednh ph\u1ee7 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh kh\u00f4ng ban h\u00e0nh v\u0103n b\u1ea3n ph\u00e1p quy m\u1edbi s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 thu\u1ebf TNDN. V\u00ec v\u1eady, c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n khi quy\u1ebft to\u00e1n thu\u1ebf TNDN cho k\u1ef3 t\u00ednh thu\u1ebf 2016.<\/span><\/p>\n

    Ngo\u00e0i ra, trong n\u0103m 2016 v\u1eeba qua, B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 ban h\u00e0nh m\u1ed9t s\u1ed1 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan \u0111\u1ebfn thu\u1ebf TNDN. Do \u0111\u00f3, b\u00ean c\u1ea1nh c\u00e1c n\u1ed9i dung \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n ph\u00e1p quy v\u1ec1 thu\u1ebf TNDN th\u00ec doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd th\u00eam m\u1ed9t s\u1ed1 n\u1ed9i dung khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2016 nh\u01b0 sau:<\/span><\/p>\n

    1. \u0110i\u1ec1u ch\u1ec9nh \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi kho\u1ea3n chi c\u00f3 ho\u00e1 \u0111\u01a1n mua HH, DV t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/strong><\/h4>\n

    Th\u00f4ng t\u01b0 s\u1ed1 173\/2016\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kh\u1ed5 th\u1ee9 nh\u1ea5t kho\u1ea3n 3 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC) c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 15\/12\/2016. Th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 173\/2016\/TT-BTC\u00a0 th\u00ec k\u1ec3 t\u1eeb 15\/12\/2016 \u0111\u00e3 b\u1ecf quy \u0111\u1ecbnh \u201cch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf.\u201d<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc ng\u00e0y 15\/12\/2016 n\u1ebfu t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua v\u00e0 t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n l\u00e0 t\u00e0i kho\u1ea3n ch\u01b0a \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c giao d\u1ecbch mua b\u00e1n h\u00e0ng h\u00f3a gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n l\u00e0 c\u00f3 th\u1eadt; h\u00f3a \u0111\u01a1n do ng\u01b0\u1eddi b\u00e1n xu\u1ea5t cho ng\u01b0\u1eddi mua l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p; b\u00ean b\u00e1n c\u00f3 khai thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec ng\u01b0\u1eddi mua t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c v\u1ec1 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    2. Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/strong><\/h4>\n

    Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u0103m 2016 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC ng\u00e0y 25\/04\/2013 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 147\/2016\/TT-BTC ng\u00e0y 13\/10\/2016 s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

    3. V\u1ec1 kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/strong><\/h4>\n

    – Kho\u1ea3n chi ph\u00ed t\u01b0 v\u1ea5n thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng do \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

    – Kho\u1ea3n chi ph\u00ed t\u01b0 v\u1ea5n kh\u00e1m s\u1ee9c kh\u1ecfe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, Kho\u1ea3n chi ph\u00ed mua b\u1ea3o hi\u1ec3m xe m\u00e1y cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc, C\u00f4ng ty c\u1ed5 ph\u1ea7n c\u00f3 v\u1ed1n g\u00f3p chi ph\u1ed1i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u00f3 c\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh n\u00eau tr\u00ean, n\u1ebfu doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i theo quy \u0111\u1ecbnh th\u00ec c\u1ea7n ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc m\u1ed9t kho\u1ea3n chi ph\u00fac l\u1ee3i kh\u00f4ng h\u1ea1ch to\u00e1n tr\u00f9ng t\u1eeb 2 ngu\u1ed3n n\u00eau tr\u00ean.<\/span><\/p>\n

    4. V\u1ec1 vi\u1ec7c tr\u00edch l\u1eadp, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7<\/strong><\/span><\/h3>\n

    Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 12\/2016\/TTLT-BKHCN-BTC ng\u00e0y 28\/6\/2016 c\u1ee7a li\u00ean B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 n\u1ed9i dung chi v\u00e0 qu\u1ea3n l\u00fd Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

    5. Thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/span><\/strong><\/h3>\n

    Thu\u1ebf su\u1ea5t thu\u1ebf TNDN ph\u1ed5 th\u00f4ng \u00e1p d\u1ee5ng n\u0103m 2016 l\u00e0 20%<\/span><\/p>\n

    6. V\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/strong><\/span><\/h3>\n

    6.1. V\u1ec1 vi\u1ec7c chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 17% \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% t\u1eeb n\u0103m 2016<\/span><\/strong><\/h4>\n

    T\u1ea1i kho\u1ea3n 20 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh vi\u1ec7c s\u1eeda \u0111\u1ed5i b\u1ed5 sung kho\u1ea3n 2 \u0111i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP v\u1ec1 thu\u1ebf TNDN th\u00ec:<\/span><\/p>\n

    \u201c…e) T\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec k\u1ec3 t\u1eeb 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% cho th\u1eddi gian c\u00f2n l\u1ea1i….\u201d<\/span><\/p>\n

    C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec ch\u1ec9 c\u00e1c doanh nghi\u1ec7p t\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u01b0u \u0111\u00e3i 20%, \u0111\u1ebfn n\u0103m 2016 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP m\u1edbi \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 17% cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2016.<\/span><\/p>\n

    6.2. V\u1ec1 vi\u1ec7c \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi DN ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n.<\/span><\/strong><\/h4>\n

    – Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \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 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN.<\/span><\/p>\n

    – Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 10% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng;<\/span><\/p>\n

    – Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \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 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n

    – Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn l\u00e2m s\u1ea3n: Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf s\u1ed1 71\/2014\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNDN quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n. Do v\u1eady tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn l\u00e2m s\u1ea3n (nguy\u00ean v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o t\u1eeb g\u1ed7 cao su, g\u1ed7 b\u1ea1ch \u0111\u00e0n, g\u1ed7 th\u00f4ng, g\u1ed7 keo\u2026) kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, thu\u1ef7 s\u1ea3n.<\/span><\/p>\n

    6.3. \u01afu \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a<\/span><\/strong><\/h4>\n

    Ng\u00e0y 22\/7\/2016, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470\/Q\u0110-TTg (Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470) v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a Danh m\u1ee5c chi ti\u1ebft c\u00e1c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed, quy m\u00f4, ti\u00eau chu\u1ea9n c\u1ee7a c\u00e1c c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466\/Q\u0110-TTg ng\u00e0y 10\/10\/2008 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

    – \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/p>\n

    a) N\u1ebfu c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed, quy m\u00f4 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 693 nh\u01b0ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb ng\u00e0y Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (ng\u00e0y 22\/7\/2016).<\/span><\/p>\n

    b) N\u1ebfu c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed, quy m\u00f4 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 693 nh\u01b0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 th\u00ec c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 693 cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span><\/p>\n

    – \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/p>\n

    a) N\u1ebfu c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed, quy m\u00f4 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh k\u1ec3 t\u1eeb khi \u0111\u00e1p \u1ee9ng Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470.<\/span><\/p>\n

    b) N\u1ebfu c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed, quy m\u00f4 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    C\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed, quy m\u00f4 ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1466, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 693 v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1470 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a v\u00e0 ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

    6.4. \u01afu \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng, \u0111\u1ea7u t\u01b0 th\u01b0\u1eddng xuy\u00ean<\/span><\/strong><\/h4>\n

    – T\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 130\/2016\/TT-BTC ng\u00e0y 12\/8\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh: B\u1ed5 sung \u0111i\u1ec3m a1 v\u00e0o sau \u0111i\u1ec3m a Kho\u1ea3n 6 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span><\/p>\n

    \u201ca1) \u0110\u1ed1i v\u1edbi giai \u0111o\u1ea1n t\u1eeb n\u0103m 2009 \u0111\u1ebfn n\u0103m 2013, doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 kh\u1ea5u hao c\u01a1 b\u1ea3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p; s\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn sau thu\u1ebf t\u00e1i \u0111\u1ea7u t\u01b0; s\u1eed d\u1ee5ng v\u1ed1n trong ph\u1ea1m vi v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 b\u1ed5 sung m\u00e1y m\u00f3c thi\u1ebft b\u1ecb th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng t\u0103ng c\u00f4ng su\u1ea5t s\u1ea3n xu\u1ea5t kinh doanh theo \u0111\u1ec1 \u00e1n kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng\u201d.<\/span><\/p>\n

    6.5. V\u1ec1 vi\u1ec7c n\u1ed9p thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/span><\/strong><\/h4>\n

    Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i t\u1ec9nh A c\u00f3 c\u00e1c nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t v\u00e0 ch\u1ebf bi\u1ebfn t\u1ea1i t\u1ec9nh B v\u00e0 t\u1ec9nh C \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN th\u00ec C\u00f4ng ty ph\u1ea3i t\u00ednh ri\u00eang s\u1ed1 thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a nh\u00e0 m\u00e1y t\u1ea1i t\u1ec9nh B v\u00e0 t\u1ec9nh C \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf ri\u00eang v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng theo t\u1ef7 l\u1ec7 % chi ph\u00ed . S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u01b0\u01a1ng \u1ee9ng t\u1ea1i c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n

    III. V\u1ec1 h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2016<\/strong><\/span><\/h2>\n

    H\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2016 th\u1ef1c hi\u1ec7n nh\u01b0 n\u0103m 2015, c\u1ee5 th\u1ec3: V\u1ec1 m\u1eabu bi\u1ec3u th\u1ef1c hi\u1ec7n theo m\u1eabu bi\u1ec3u quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/011\/2013 c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh, ri\u00eang t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN m\u1eabu s\u1ed1 03\/TNDN, 04\/TNDN, c\u00e1c ph\u1ee5 l\u1ee5c 02\/TNDN, 03-5\/TNDN th\u1ef1c hi\u1ec7n theo m\u1eabu bi\u1ec3u quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC ng\u00e0y 10\/10\/2014 c\u1ee7a BTC.<\/span><\/p>\n

    Ngu\u1ed3n: T\u1ed5ng c\u1ee5c thu\u1ebf<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n thu\u1eadn ti\u1ec7n khi th\u1ef1c hi\u1ec7n l\u1eadp quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2016. K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft: Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2016 I. C\u00e1c c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p khi..<\/p>\n","protected":false},"author":7,"featured_media":30286,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4242],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30284"}],"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=30284"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30284\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30286"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30284"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}