{"id":3129,"date":"2015-07-23T03:02:56","date_gmt":"2015-07-23T03:02:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3129"},"modified":"2015-08-06T04:25:31","modified_gmt":"2015-08-06T04:25:31","slug":"tien-luong-cua-chu-cong-ty-tnhh-mot-thanh-vien-voi-nhung-buoc-thang-tram","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3129","title":{"rendered":"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"},"content":{"rendered":"

\"Ti\u1ec1n<\/span><\/h2>\n

Ch\u1ee7 \u0111\u1ec1 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean \u0111\u00e3 t\u1ed1n kh\u00f4ng \u00edt th\u1eddi gian, gi\u1ea5y b\u00fat v\u00e0 c\u1ea3 ti\u1ec1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 c\u00e1c di\u1ec5n \u0111\u00e0n. T\u1ea1i sao l\u1ea1i nh\u01b0 v\u1eady? M\u1eddi c\u00e1c b\u1ea1n nghe c\u00e2u chuy\u1ec7n th\u0103ng tr\u1ea7m c\u1ee7a ti\u1ec1n l\u01b0\u01a1ng Ch\u1ee7 C\u00f4ng ty TNHH MTV <\/span><\/p>\n

A. Theo Lu\u1eadt Doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n

Theo Lu\u1eadt doanh nghi\u1ec7p, Doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean kh\u00e1c nhau c\u00f3 \u0111\u1ecba v\u1ecb ph\u00e1p l\u00fd kh\u00e1c nhau, nh\u1ea5t l\u00e0 v\u1ec1 tr\u00e1ch nhi\u1ec7m t\u00e0i s\u1ea3n:<\/span><\/p>\n

– Doanh nghi\u1ec7p t\u01b0 nh\u00e2n\u00a0l\u00e0 doanh nghi\u1ec7p do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh v\u1ec1 m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. M\u1ed7i c\u00e1 nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c quy\u1ec1n th\u00e0nh l\u1eadp m\u1ed9t doanh nghi\u1ec7p t\u01b0 nh\u00e2n.(DNTN)<\/span><\/p>\n

– C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean\u00a0l\u00e0 doanh nghi\u1ec7p do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7\u00a0ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a c\u00f4ng ty trong ph\u1ea1m vi s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty.( C\u00f4ng ty TNHH MTV)<\/span><\/p>\n

\u0110\u1ecba v\u1ecb ph\u00e1p l\u00fd kh\u00e1c nhau, tr\u00e1ch nhi\u1ec7m t\u00e0i s\u1ea3n kh\u00e1c nhau v\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 c\u01a1 b\u1ea3n v\u1ec1 t\u00e0i s\u1ea3n n\u1eefa l\u00e0 :<\/span><\/p>\n

T\u00e0i s\u1ea3n c\u1ee7a DNTN\u00a0kh\u00f4ng t\u00e1ch r\u1eddi gi\u1eefa t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n v\u00e0 t\u00e0i s\u1ea3n tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ( kh\u00f4ng c\u1ea7n chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu t\u00e0i s\u1ea3n khi g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p, ch\u1ec9 c\u1ea7n \u0111\u0103ng k\u00fd m\u01b0c v\u1ed1n v\u00e0 ghi s\u1ed5 s\u00e1ch t\u00e0i s\u1ea3n tham gia kinh doanh), Ch\u00ednh v\u00ec th\u1ebf, DNTN kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n, v\u00ec kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n ri\u00eang. V\u00ec th\u1ebf, ch\u1ee7 DNTN ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00f4 h\u1ea1n v\u1ec1 t\u00e0i s\u1ea3n, trong m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n

T\u00e0i s\u1ea3n c\u1ee7a C\u00f4ng ty TNHH MTV \u0111\u01b0\u1ee3c t\u00e1ch r\u1eddi gi\u1eefa t\u00e0i s\u1ea3n tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n (ph\u1ea3i \u0111\u0103ng k\u00fd m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu t\u00e0i s\u1ea3n khi g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty). C\u00f4ng ty TNHH MTV l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n, v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1ecdi ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh trong ph\u1ea1m vi v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/p>\n

Nh\u01b0 v\u1eady, theo Lu\u1eadt doanh nghi\u1ec7p, hai lo\u1ea1i h\u00ecnh: DNTN\u00a0v\u00e0 C\u00f4ng ty TNHH\u00a0MTV l\u00e0\u00a0ho\u00e0n to\u00e0n kh\u00e1c nhau.<\/span><\/p>\n

B. Theo Lu\u1eadt Thu\u1ebf\u00a0<\/strong><\/span><\/h2>\n

1. Tr\u01b0\u1edbc Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP<\/strong><\/span><\/h3>\n

1.1. Lu\u1eadt thu\u1ebf TNDN<\/strong><\/span><\/h4>\n

Th\u00f4ng t\u01b0 123\/2012\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.5 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>d) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, chu\u0309 c\u00f4ng ty tra\u0301ch nhi\u00ea\u0323m h\u01b0\u0303u ha\u0323n\u00a0<\/em>m\u1ed9t<\/em>\u00a0<\/em>tha\u0300nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ch\u1ee7\u00a0DNTN,\u00a0ch\u1ee7 C\u00f4ng ty TNHH MTV\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong><\/a> thay th\u1ebf Th\u00f4ng t\u01b0 123\/2012\/TT-BTC<\/strong> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.5, Ti\u1ebft d quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u00a0kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>d) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.<\/em>\u201d<\/em><\/span><\/p>\n

N\u1ebfu\u00a0theo quy \u0111\u1ecbnh tr\u00ean th\u00ec ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 C\u00f4ng ty TNHH\u00a0MTV\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb gi\u1ed1ng nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 123\/2012\/TT-BTC.<\/span><\/p>\n

Ng\u00e0y 16\/10\/2014 T\u1ed5ng C\u1ee5c Thu\u1ebf c\u00f3 C\u00f4ng v\u0103n s\u1ed1 4568\/TCT-TNCN<\/a><\/strong> tr\u1ea3 l\u1eddi c\u1ee5c thu\u1ebf t\u1ec9nh Nam \u0110\u1ecbnh quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao cho ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty l\u00e0 gi\u00e1m \u0111\u1ed1c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. C\u00e1c kho\u1ea3n thu nh\u1eadp tr\u00ean \u0111\u01b0\u1ee3c coi l\u00e0 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo quy \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf n\u00f3i tr\u00ean th\u00ec ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho Ch\u1ee7 C\u00f4ng ty TNHH MTV l\u00e0 gi\u00e1m \u0111\u1ed1c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p. Nh\u01b0ng c\u00f4ng v\u0103n n\u00e0y c\u0169ng kh\u00f4ng n\u00f3i r\u00f5 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf hay kh\u00f4ng?<\/span><\/p>\n

1.2\/ Lu\u1eadt thu\u1ebf TNCN\u00a0<\/strong><\/span><\/h4>\n

T\u1eeb Ngh\u1ecb \u0111\u1ecbnh 100\/2008\/N\u0110-CP<\/a><\/strong> cho t\u1edbi Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP<\/a><\/strong>, h\u01b0\u1edbng d\u1eabn thu\u1ebf TNCN, \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb \u0111\u00e2u t\u01b0 v\u1ed1n, \u0111\u1ec1u h\u01b0\u1edbng d\u1eabn gi\u1ed1ng nhau. C\u1ee5 th\u1ebf :<\/span><\/p>\n

3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m:<\/em><\/span><\/p>\n

a) Ti\u1ec1n l\u00e3i cho vay;<\/em><\/span><\/p>\n

b) L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n;<\/em><\/span><\/p>\n

c) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1eb1ng hi\u1ec7n v\u1eadt, danh ti\u1ebfng, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u00e1t minh, s\u00e1ng ch\u1ebf; tr\u1eeb thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/em><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 thu\u1ebf TNCN, c\u00e1c Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, t\u1eeb Th\u00f4ng t\u01b0 84\/2008\/TT-BTC<\/a><\/strong> cho t\u1edbi Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong>, h\u01b0\u1edbng d\u1ea5n v\u1ec1 thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u0169ng ch\u1ec9 c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 C\u00f4ng ty TNHN MTV, m\u00e0 kh\u00f4ng c\u00f3 DNTN. C\u1ee5 th\u1ec3 :<\/span><\/p>\n

+ Th\u00f4ng t\u01b0 84\/2008\/TT-BTC, \u0111i\u1ec1u 2 kho\u1ea3n 3:<\/span><\/p>\n

“3.3. L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh, h\u1ee3p t\u00e1c x\u00e3, li\u00ean doanh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kinh doanh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.”<\/em><\/span><\/p>\n

+ Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong>, \u0110i\u00eau 2, kho\u1ea3n 3, \u0111i\u1ec3m c<\/span><\/p>\n

” c) L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n (bao g\u1ed3m c\u1ea3 C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean), c\u00f4ng ty h\u1ee3p danh, h\u1ee3p t\u00e1c x\u00e3, li\u00ean doanh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kinh doanh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3; l\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; g\u00f3p v\u1ed1n v\u00e0o Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.”<\/em><\/span><\/p>\n

Nh\u1eefng quy \u0111\u1ecbnh t\u1eeb c\u00e1c Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh d\u1eabn t\u1edbi kh\u00f4ng \u00edt hi\u1ec3u l\u1ea7m c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi C\u00f4ng ty TNHH MTV:<\/span><\/p>\n

– Hai lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, v\u1edbi \u0111\u1ecba v\u1ecb ph\u00e1p l\u00fd v\u00e0 tr\u00e1ch nhi\u1ec7m t\u00e0i s\u1ea3n kh\u00e1c nhau, nh\u01b0ng l\u1ea1i c\u00f9ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n

– C\u00f4ng ty TNHH\u00a0MTV, l\u1ee3i nhu\u1eadn sau khi \u0111\u00f3ng thu\u1ebf TNDN th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, c\u00f2n DNTN th\u00ec l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf. N\u00f3i c\u00e1ch kh\u00e1c, N\u1ebfu ch\u1ee7 DNTN mu\u1ed1n l\u1ea5y l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a DNTN ti\u00eau d\u00f9ng c\u00e1 nh\u00e2n, th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN (\u0110i\u1ec1u n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi ch\u1ebf \u0111\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a DNTN). Nh\u01b0ng v\u1edbi C\u00f4ng ty TNHH MTV n\u1ebfu mu\u1ed1n l\u1ea5y l\u1ee3i nhu\u1eadn c\u1ee7a C\u00f4ng ty ra ti\u00eau d\u00f9ng, c\u00e1 nh\u00e2n \u0111\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN v\u1ec1 \u0111\u1ea7u t\u01b0 v\u1ed1n<\/span><\/p>\n

Nh\u1eefng c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c \u0111\u1eb7t ra : T\u1ea1i sao 2 lo\u1ea1i h\u00ecnh t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c nhau, l\u1ea1i c\u00f9ng \u00e1p d\u1ee5ng m\u1ed9t ch\u1ebf t\u00e0i? T\u1ea1i sao v\u1edbi thu\u1ebf TNDN th\u00ec c\u00f9ng b\u1ecb \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 nhau, nh\u01b0ng v\u1edbi thu\u1ebf TNCN l\u1ea1i l\u00e0 2 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c nhau? V\u1eady \u0111\u00e2u l\u00e0 \u0111\u00fang? Nh\u1eefng c\u00e2u h\u1ecfi n\u00e0y \u0111\u00e3 theo su\u1ed1t doanh nghi\u1ec7p trong nhi\u1ec1u n\u0103m qua, v\u00e0 kh\u00f4ng \u00edt nh\u1eefng doanh nghi\u1ec7p \u0111\u00e3 b\u1ecb truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p v\u1ec1 nh\u1eefng kho\u1ea3n chi l\u01b0\u01a1ng cho gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH MTV.<\/span><\/p>\n

Nh\u1eefng quy \u0111\u1ecbnh kh\u00f4ng r\u00f5 r\u00e0ng, d\u1eabn t\u1edbi hi\u1ec3u l\u1ea7m c\u1ee7a c\u00e1c doanh nghi\u1ec7p, nh\u1eefng c\u00f4ng v\u0103n tr\u1ea3 l\u1eddi kh\u00f4ng r\u00f5 r\u00e0ng\u00a0d\u1eabn t\u1edbi nhi\u1ec1u doanh nghi\u1ec7p cho r\u1eb1ng : ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, n\u1ebfu tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng SXKD t\u1ea1i c\u00f4ng ty, \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.\u00a0( C\u00f2n\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/em>\u00a0th\u00ec doanh nghi\u1ec7p n\u00e0o c\u0169ng hi\u1ec3u r\u1ed3i, ch\u1eafc kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f3 c\u00f4ng v\u0103n c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf m\u1edbi hi\u1ec3u !)<\/span><\/p>\n

2. T\u1eeb Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP<\/strong><\/span><\/h3>\n

2.1. Lu\u1eadt thu\u1ebf TNCN<\/strong><\/span><\/h4>\n

Tr\u1ea3 l\u1ea1i c\u00f4ng b\u1eb1ng cho \u00a0Ch\u1ee7 doanh nghi\u1ec7p C\u00f4ng ty TNHH MTV<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 4\u00a0 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201c3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m:<\/em><\/span><\/p>\n

a) Ti\u1ec1n l\u00e3i cho vay;<\/em><\/span><\/p>\n

b) L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n;<\/em><\/span><\/p>\n

c) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1eb1ng hi\u1ec7n v\u1eadt, danh ti\u1ebfng, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u00e1t minh, s\u00e1ng ch\u1ebf;\u00a0tr\u1eeb thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a DNTN\u00a0v\u00e0\u00a0C\u00f4ng ty TNHH MTV l\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf,\u00a0do \u0111\u00f3 kho\u1ea3n l\u01b0\u01a1ng c\u1ee7a ch\u1ee7\u00a0DNTN\u00a0v\u00e0 ch\u1ee7 C\u00f4ng ty TNHH MTV\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.<\/span><\/p>\n

2.2. Lu\u1eadt thu\u1ebf TNDN<\/strong><\/span><\/h4>\n

Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP \u0111\u00e3 tr\u1ea3 l\u1ea1i c\u00f4ng b\u1eb1ng cho 2 lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0y (\u00edt nh\u1ea5t v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf). Ng\u00e0y 3\/3\/2015 T\u1ed5ng c\u1ee5c thu\u1ebf \u0111\u00e3 c\u00f3\u00a0C\u00f4ng v\u0103n s\u1ed1 727\/TCT-CS \u00a0tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u00e0 N\u1eb5ng nh\u01b0 sau:<\/span><\/p>\n

\u201cC\u0103n c\u1ee9 \u0111\u1eb7c th\u00f9 c\u1ee7a Doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p th\u00ec kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7), (kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 hay kh\u00f4ng tham gia tr\u1ef1c ti\u1ebfp \u0111i\u00eau h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh) \u0111\u1ec1u thu\u1ed9c kho\u00e1n chi ph\u00ed quy \u0111\u1ecbnh tai ti\u1ebft d, \u0111i\u1ec3m 2.5, kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC n\u00eau tr\u00ean.\u201d<\/em><\/span><\/p>\n

V\u1eady: Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. C\u00e1c kho\u1ea3n chi ph\u00ed \u0111i k\u00e8m ti\u1ec1n l\u01b0\u01a1ng nh\u01b0 tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u1ec1u kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n

2.3. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/h4>\n

\u0110\u1ed1i v\u1edbi thu\u1ebf TNDN th\u00ec \u0111\u00e3 r\u00f5, v\u00ec t\u1eeb tr\u01b0\u1edbc t\u1edbi nay c\u00f3 th\u1ec3 g\u00e2y hi\u1ec3u l\u1ea7m, c\u00f3 th\u1ec3 l\u00e0m cho doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf, nh\u01b0ng Lu\u1eadt thu\u1ebf TNDN v\u1eabn quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ch\u1ee7\u00a0DNTN\u00a0v\u00e0 C\u00f4ng ty TNHH MTV thu\u1ed9c chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/span><\/p>\n

Nh\u01b0ng \u0111\u1ed1i v\u1edbi thu\u1ebf TNCN th\u00ec sao?<\/span><\/p>\n

– Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP, nh\u01b0ng c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh\u00a0k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.\u00a0Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 ( Th\u00f4ng t\u01b0 26\/2015\/TT-BTC kh\u00f4ng h\u01b0\u1edbng d\u1eabn th\u00eam v\u1ec1 thu\u1ebf TNCN). V\u00ec th\u1ebf, thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a ch\u1ee7\u00a0C\u00f4ng ty TNHH MTV, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf t\u1eeb n\u0103m 2015. (Nh\u01b0 th\u1ebf c\u00f3 thi\u1ec7t th\u00f2i cho nh\u1eefng ng\u01b0\u1eddi \u0111\u1ea7u t\u01b0 theo h\u00ecnh th\u1ee9c c\u00f4ng ty TNHH MVT kh\u00f4ng nh\u1ec9 ?)<\/span><\/p>\n

C. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

D\u00f9 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN, nh\u01b0ng nh\u1eefng kho\u1ea3n chi cho c\u00e1 nh\u00e2n ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 ch\u1ee7 C\u00f4ng ty TNHH MTV ( n\u1ebfu nh\u1eefng c\u00e1 nh\u00e2n n\u00e0y tham gia ho\u1ea1t \u0111\u1ed9ng SXKD), nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng, b\u1ea3o hi\u1ec3m… v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3.<\/span><\/p>\n

– Chi l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p :<\/span><\/p>\n

N\u1ee3 TK 334
\nC\u00f3 TK 111, 112<\/span><\/p>\n

– Tr\u00edch l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m<\/span><\/p>\n

N\u1ee3 TK 642
\nC\u00f3 TK 334, 338, 111, 112<\/span><\/p>\n

K\u1ebf to\u00e1n v\u1eabn h\u1ea1ch to\u00e1n nh\u1eefng kho\u1ea3n chi n\u00e0y b\u00ecnh th\u01b0\u1eddng, k\u1ebft chuy\u1ec3n nh\u1eefng kho\u1ea3n chi n\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n<\/span><\/p>\n

Khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN,\u00a0to\u00e0n b\u1ed9 chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c ghi\u00a0v\u00e0o ch\u1ec9 ti\u00eau B4 tr\u00ean t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNDN M\u1eabu 03\/TNDN , n\u00e0y l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 t\u0103ng l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf b\u1eb1ng \u0111\u00fang chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau tr\u00ean.<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span> Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ti\u1ec1n th\u01b0\u1edfng kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf \u00a0TNDN<\/a><\/span><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft 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, \u0111\u00e2y c\u0169ng l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 g\u00e2y r\u1ea5t nhi\u1ec1u th\u1eafc m\u1eafc c\u1ee7a c\u00e1c doanh nghi\u1ec7p hi\u1ec7n nay khi x\u1eed l\u00fd ti\u1ec1n l\u01b0\u01a1ng cho ch\u1ee7 c\u00f4ng ty.<\/p>\n","protected":false},"author":7,"featured_media":6628,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[347,353],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3129"}],"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=3129"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3129\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6628"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3129"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}