{"id":3064,"date":"2015-07-22T08:10:38","date_gmt":"2015-07-22T08:10:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3064"},"modified":"2015-08-22T08:47:03","modified_gmt":"2015-08-22T08:47:03","slug":"cach-xac-dinh-quy-luong-thuc-hien","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3064","title":{"rendered":"C\u00e1ch x\u00e1c \u0111\u1ecbnh qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-3105\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/qu\u1ef9-l\u01b0\u01a1ng-300x227.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n - \u1ea3nh ch\u00ednh\" width=\"256\" height=\"194\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/qu\u1ef9-l\u01b0\u01a1ng-300x227.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/qu\u1ef9-l\u01b0\u01a1ng.jpg 400w\" sizes=\"(max-width: 256px) 100vw, 256px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo Lu\u1eadt thu\u1ebf TNDN ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n tr\u00ean c\u01a1 s\u1edf qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n, nh\u01b0 :<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00edch l\u1eadp qu\u1ef9 l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c kh\u1ed1ng ch\u1ebf nh\u01b0ng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong n\u0103m<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady c\u00e1ch t\u00ednh qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n c\u00e1ch t\u00ednh qu\u1ef9 l\u01b0\u01a1ng th\u01b0c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. C\u00e1ch x\u00e1c \u0111\u1ecbnh qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2.25, Kho\u1ea3n 2 \u0110i\u1ec1u 6 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong>, quy \u0111\u1ecbnh v\u1ec1 qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8221; Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh (kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m tr\u01b0\u1edbc chi trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf).&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"text-decoration: underline;\"><em><strong>V\u00ed d\u1ee5 1:<\/strong><\/em><\/span>\u00a0Khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2014, DN A c\u00f3 tr\u00edch qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng l\u00e0 10 t\u1ef7 \u0111\u1ed3ng. Trong n\u0103m 2015, DN A c\u00f3 tr\u00edch th\u00eam qu\u1ef9 l\u01b0\u01a1ng l\u00e0 70 t\u1ef7, trong \u0111\u00f3, 60 t\u1ef7 chi trong n\u0103m 2015, 5 t\u1ef7 l\u00e0 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a th\u00e1ng 13 \u0111\u01b0\u1ee3c chi trong th\u00e1ng 3\/2016. C\u00f2n l\u1ea1i 5 t\u1ef7, \u0111\u01b0\u1ee3c chi sau th\u00e1ng 3 n\u0103m 2016<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n c\u1ee7a ND A trong n\u0103m 2015 l\u00e0 : 70 t\u1ef7 &#8211; 5 t\u1ef7 = 65 t\u1ef7<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"text-decoration: underline;\"><em><strong>V\u00ed d\u1ee5 2 :<\/strong><\/em><\/span> Ti\u1ec1n l\u01b0\u01a1ng n\u0103m 2015 c\u1ee7a Doanh nghi\u1ec7p A ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 1 t\u1ef7 \u0111\u1ed3ng:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Trong n\u0103m 2015, doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m 31\/03\/2016 doanh nghi\u1ec7p m\u1edbi chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a n\u0103m 2014 l\u00e0 50 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; V\u1eady qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n = 900 + 50 = 950 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"text-decoration: underline;\"><em><strong>V\u00ed d\u1ee5 3:<\/strong> <\/em><\/span>Ti\u1ec1n l\u01b0\u01a1ng n\u0103m 2015 c\u1ee7a Doanh nghi\u1ec7p A ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 1 t\u1ef7 \u0111\u1ed3ng:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Trong n\u0103m 2015, doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m 31\/03\/2016 doanh nghi\u1ec7p \u0111\u00e3 chi tr\u1ea3 h\u1ebft s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a n\u0103m 2014 l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; V\u1eady qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n = 900 + 100 = 1.000 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>2. C\u00e1ch x\u00e1c \u0111\u1ecbnh th\u00e1ng l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n b\u00ecnh qu\u00e2n<\/strong><\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo \u0110i\u1ec1u 4, <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong>, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 <strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong>, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c t\u00ednh th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;Vi\u1ec7c x\u00e1c \u0111\u1ecbnh 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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia (:) 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec: Vi\u1ec7c x\u00e1c \u0111\u1ecbnh 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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia (:) s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng trong n\u0103m.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"text-decoration: underline;\"><em><strong>V\u00ed d\u1ee5:<\/strong><\/em><\/span> Doanh nghi\u1ec7p A n\u0103m 2014 c\u00f3 qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n l\u00e0 12 t\u1ef7 \u0111\u1ed3ng th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh\u00a001 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf 2014 c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau: (12.000.000.000 \u0111\u1ed3ng : 12 th\u00e1ng) = 1.000.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<div><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><\/div>\n<div><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/div>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/chi-phi-tien-luong-va-tien-thuong-cho-nguoi-lao-dong\/\">Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/tien-luong-cua-chu-cong-ty-tnhh-mot-thanh-vien-voi-nhung-buoc-thang-tram\/\">Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a Ch\u1ee7 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean v\u1edbi nh\u1eefng b\u01b0\u1edbc th\u0103ng tr\u1ea7m<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f3 nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo Lu\u1eadt thu\u1ebf TNDN ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n tr\u00ean c\u01a1 s\u1edf qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00e1ch x\u00e1c \u0111\u1ecbnh qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m v\u00e0 th\u00e1ng l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n b\u00ecnh qu\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i th\u00f4ng t\u01b0 ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":6625,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[335],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3064"}],"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=3064"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3064\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6625"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3064"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}