{"id":7715,"date":"2015-08-10T13:18:14","date_gmt":"2015-08-10T13:18:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7715"},"modified":"2015-10-06T12:46:42","modified_gmt":"2015-10-06T12:46:42","slug":"tinh-thue-va-hach-toan-tndn-cho-nha-thau-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7715","title":{"rendered":"T\u00ednh thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n TNDN cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"

\"T\u00ednh<\/p>\n

1. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 doanh thu t\u00ednh thu\u1ebf TNDN v\u00e0 t\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf.<\/span><\/p>\n\n\n\n
S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/span><\/td>\n=<\/span><\/td>\nDoanh thu t\u00ednh thu\u1ebf TNDN<\/span><\/td>\nx<\/span><\/td>\nT\u1ef7 l\u1ec7 thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. Doanh thu t\u00ednh thu\u1ebf TNDN<\/strong><\/span><\/p>\n

a) Doanh thu t\u00ednh thu\u1ebf TNDN<\/em><\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 to\u00e0n b\u1ed9 doanh thu kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c,ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p. Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c t\u00ednh bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed do B\u00ean Vi\u1ec7t Nam tr\u1ea3 thay Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu c\u00f3).<\/span><\/p>\n

b) X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/em><\/span><\/p>\n

b.1) Tr\u01b0\u1eddng h\u1ee3p, theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5, doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN ph\u1ea3i n\u1ed9p th\u00ec doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

\"T\u00ednh<\/p>\n

V\u00ed d\u1ee5 1:<\/span><\/p>\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A cung c\u1ea5p cho B\u00ean Vi\u1ec7t Nam d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y xi m\u0103ng Z, gi\u00e1 h\u1ee3p \u0111\u1ed3ng ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT, thu\u1ebf TNDNl\u00e0 285.000 USD. Ngo\u00e0i ra, B\u00ean Vi\u1ec7t Nam thu x\u1ebfp ch\u1ed7 \u1edf v\u00e0 l\u00e0m vi\u1ec7c cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 38.000 USD (ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT, TNDN). Theo H\u1ee3p \u0111\u1ed3ng, B\u00ean Vi\u1ec7t Nam ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 thu\u1ebf TNDN, thu\u1ebf GTGT thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/span><\/p>\n

X\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf:<\/span><\/p>\n

\"T\u00ednh<\/p>\n

b.2) Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p h\u1ed7n h\u1ee3p \u0111\u1ec3 giao b\u1edbt m\u1ed9t ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u k\u00fd v\u1edbi B\u00ean Vi\u1ec7t Nam v\u00e0 danh s\u00e1ch c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ph\u1ea7n c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea k\u00e8m theo H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c do Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam ho\u1eb7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c nh\u00e0 cung c\u1ea5p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 mua v\u1eadt t\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng c\u00e1c kho\u1ea3n kh\u00f4ng thu\u1ed9c h\u1ea1ng m\u1ee5c, c\u00f4ng vi\u1ec7c m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/strong><\/em><\/span><\/p>\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y xi m\u0103ng Z v\u1edbi B\u00ean Vi\u1ec7t Nam v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng l\u00e0 9 tri\u1ec7u USD (gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT). Theo H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A s\u1ebd giao b\u1edbt ph\u1ea7n gi\u00e1 tr\u1ecb x\u00e2y l\u1eafp (\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u k\u00fd v\u1edbi B\u00ean Vi\u1ec7t Nam) cho Nh\u00e0 th\u1ea7u ph\u1ee5 Vi\u1ec7t Nam B v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 01 tri\u1ec7u USD (gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT); ngo\u00e0i ra, trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng Nh\u00e0 m\u00e1y xi m\u0103ng Z \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A mua v\u1eadt t\u01b0 nguy\u00ean v\u1eadt li\u1ec7u (g\u1ea1ch, xi m\u0103ng, c\u00e1t\u2026) th\u1ef1c hi\u1ec7n x\u00e2y l\u1eafp v\u00e0 mua c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 thu\u00ea xe, kh\u00e1ch s\u1ea1n cho chuy\u00ean gia, mua v\u0103n ph\u00f2ng ph\u1ea9m… ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf TNDN = 9 tri\u1ec7u USD – 1 tri\u1ec7u USD = 8 tri\u1ec7u USD<\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n v\u1eadt t\u01b0 nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 thu\u00ea xe, thu\u00ea kh\u00e1ch s\u1ea1n cho chuy\u00ean gia, mua v\u0103n ph\u00f2ng ph\u1ea9m…<\/span><\/p>\n

b.3) Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec B\u00ean Vi\u1ec7t Nam khai n\u1ed9p thu\u1ebf TNDN thay cho Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo t\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi ng\u00e0nh kinh doanh m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3 th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5. Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i khai n\u1ed9p thu\u1ebf TNDN tr\u00ean ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 k\u00fd v\u1edbi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 B\u00ean Vi\u1ec7t Nam \u0111\u00e3 khai n\u1ed9p thay.<\/span><\/p>\n

b.4) Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n cho thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p doanh thu cho thu\u00ea m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i bao g\u1ed3m c\u00e1c chi ph\u00ed do b\u00ean cho thu\u00ea tr\u1ef1c ti\u1ebfp chi tr\u1ea3 nh\u01b0 b\u1ea3o hi\u1ec3m ph\u01b0\u01a1ng ti\u1ec7n, b\u1ea3o d\u01b0\u1ee1ng, ch\u1ee9ng nh\u1eadn \u0111\u0103ng ki\u1ec3m, ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n, m\u00e1y m\u00f3c v\u00e0 chi ph\u00ed v\u1eadn chuy\u1ec3n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn Vi\u1ec7t Nam th\u00ec doanh thu t\u00ednh thu\u1ebf TNDN kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y n\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf ch\u1ee9ng minh.<\/span><\/p>\n

b.5) Doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i l\u00e0 doanh thu b\u00e1n v\u00e9 h\u00e0nh kh\u00e1ch, v\u1eadn \u0111\u01a1n h\u00e0ng kh\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c (tr\u1eeb nh\u1eefng kho\u1ea3n thu h\u1ed9 Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) t\u1ea1i Vi\u1ec7t Nam cho vi\u1ec7c v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u00e0ng h\u00f3a v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng v\u1eadn chuy\u1ec3n kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u00e1c chuy\u1ebfn bay c\u1ee7a ch\u00ednh h\u00e3ng h\u00e0ng kh\u00f4ng ho\u1eb7c li\u00ean danh.<\/span><\/p>\n

V\u00ed d\u1ee5 3:<\/strong><\/em><\/span><\/p>\n

H\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i A trong qu\u00fd I n\u0103m 2013 ph\u00e1t sinh doanh s\u1ed1 l\u00e0 100.000 USD, trong \u0111\u00f3 doanh s\u1ed1 b\u00e1n v\u00e9 h\u00e0nh kh\u00e1ch l\u00e0 85.000 USD, doanh s\u1ed1 b\u00e1n v\u1eadn \u0111\u01a1n h\u00e0ng h\u00f3a l\u00e0 10.000 USD v\u00e0 doanh s\u1ed1 b\u00e1n MCO (ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1) l\u00e0 5.000 USD; \u0111\u1ed3ng th\u1eddi ph\u00e1t sinh kho\u1ea3n thu h\u1ed9 Nh\u00e0 n\u01b0\u1edbc (l\u1ec7 ph\u00ed s\u00e2n bay) 1.000 USD, chi ho\u00e0n do kh\u00e1ch tr\u1ea3 l\u1ea1i v\u00e9 2.000 USD.<\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf TNDN qu\u00fd I n\u0103m 2013 c\u1ee7a H\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf TNDN = 100.000 \u2013 (1.000 + 2.000) = 97.000 USD<\/span><\/p>\n

b.6) Doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i bi\u1ec3n n\u01b0\u1edbc ngo\u00e0i l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n c\u01b0\u1edbc thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 thu kh\u00e1c m\u00e0 h\u00e3ng v\u1eadn t\u1ea3i bi\u1ec3n \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb c\u1ea3ng x\u1ebfp h\u00e0ng c\u1ee7a Vi\u1ec7t Nam \u0111\u1ebfn c\u1ea3ng cu\u1ed1i c\u00f9ng b\u1ed1c d\u1ee1 h\u00e0ng h\u00f3a \u0111\u00f3 (bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u01b0\u1edbc c\u1ee7a c\u00e1c l\u00f4 h\u00e0ng ph\u1ea3i chuy\u1ec3n t\u1ea3i qua c\u00e1c c\u1ea3ng trung gian) v\u00e0\/ho\u1eb7c ti\u1ec1n c\u01b0\u1edbc thu \u0111\u01b0\u1ee3c do v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a gi\u1eefa c\u00e1c c\u1ea3ng Vi\u1ec7t Nam.<\/span><\/p>\n

Ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNDN kh\u00f4ng bao g\u1ed3m ti\u1ec1n c\u01b0\u1edbc \u0111\u00e3 t\u00ednh thu\u1ebf TNDN t\u1ea1i c\u1ea3ng Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi ch\u1ee7 t\u00e0u n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u1ec1n c\u01b0\u1edbc tr\u1ea3 cho doanh nghi\u1ec7p v\u1eadn t\u1ea3i Vi\u1ec7t Nam do \u0111\u00e3 tham gia v\u1eadn chuy\u1ec3n h\u00e0ng t\u1eeb c\u1ea3ng Vi\u1ec7t Nam \u0111\u1ebfn m\u1ed9t c\u1ea3ng trung gian.<\/span><\/p>\n

V\u00ed d\u1ee5 4:<\/strong><\/em><\/span><\/p>\n

C\u00f4ng ty A th\u1ef1c hi\u1ec7n l\u00e0m \u0111\u1ea1i l\u00fd cho H\u00e3ng v\u1eadn t\u1ea3i bi\u1ec3n X c\u1ee7a n\u01b0\u1edbc ngo\u00e0i. Theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd v\u1eadn t\u1ea3i, C\u00f4ng ty A thay m\u1eb7t H\u00e3ng X nh\u1eadn h\u00e0ng v\u1eadn chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i, ph\u00e1t h\u00e0nh v\u1eadn \u0111\u01a1n, thu ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n…<\/span><\/p>\n

Doanh nghi\u1ec7p B c\u1ee7a Vi\u1ec7t Nam thu\u00ea H\u00e3ng X (qua C\u00f4ng ty A) v\u1eadn chuy\u1ec3n h\u00e0ng t\u1eeb Vi\u1ec7t Nam sang M\u1ef9 v\u1edbi s\u1ed1 ti\u1ec1n v\u1eadn chuy\u1ec3n l\u00e0 100.000 USD.<\/span><\/p>\n

C\u00f4ng ty A \u0111\u00e3 thu\u00ea t\u00e0u bi\u1ec3n c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam ho\u1eb7c t\u00e0u bi\u1ec3n n\u01b0\u1edbc ngo\u00e0i ch\u1edf h\u00e0ng t\u1eeb Vi\u1ec7t Nam sang Singapore v\u1edbi ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n l\u00e0 20.000 USD v\u00e0 t\u1eeb Singapore h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n ti\u1ebfp sang M\u1ef9 b\u1eb1ng t\u00e0u c\u1ee7a H\u00e3ng X.<\/span><\/p>\n

Doanh thu ch\u1ecbu thu\u1ebf TNDN c\u1ee7a H\u00e3ng v\u1eadn t\u1ea3i bi\u1ec3n X c\u1ee7a n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

Doanh thu ch\u1ecbu thu\u1ebf TNDN = 100.000 \u2013 20.000 = 80.000 USD<\/span><\/p>\n

b.7) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 giao nh\u1eadn, kho v\u1eadn qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam \u0111i n\u01b0\u1edbc ngo\u00e0i, (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi hay ng\u01b0\u1eddi nh\u1eadn tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 to\u00e0n b\u1ed9 doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m c\u01b0\u1edbc v\u1eadn chuy\u1ec3n qu\u1ed1c t\u1ebf ph\u1ea3i tr\u1ea3 cho h\u00e3ng v\u1eadn chuy\u1ec3n (h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng bi\u1ec3n).<\/span><\/p>\n

b.8) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t qu\u1ed1c t\u1ebf t\u1eeb Vi\u1ec7t Nam \u0111i n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi hay ng\u01b0\u1eddi nh\u1eadn tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 to\u00e0n b\u1ed9 doanh thu Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/p>\n

V\u00ed d\u1ee5 5:<\/strong><\/em><\/span><\/p>\n

C\u00f4ng ty A \u1edf n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t b\u01b0u ph\u1ea9m t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. Doanh thu t\u00ednh thu\u1ebf TNDN c\u1ee7a C\u00f4ng ty A \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi \u1edf n\u01b0\u1edbc ngo\u00e0i hay ng\u01b0\u1eddi nh\u1eadn t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5) kh\u00f4ng thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN;<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi t\u1ea1i Vi\u1ec7t Nam hay ng\u01b0\u1eddi nh\u1eadn \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 to\u00e0n b\u1ed9 doanh thu C\u00f4ng ty A nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/p>\n

V\u00ed d\u1ee5 6:<\/strong><\/em><\/span><\/p>\n

C\u00f4ng ty B (C\u00f4ng ty Vi\u1ec7t Nam) cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t b\u01b0u ph\u1ea9m t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i. \u0110\u1ec3 th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 n\u00e0y, C\u00f4ng ty B thanh to\u00e1n (chia c\u01b0\u1edbc) cho C\u00f4ng ty C \u1edf n\u01b0\u1edbc ngo\u00e0i m\u1ed9t kho\u1ea3n ti\u1ec1n l\u00e0 x USD. Thu\u1ebf TNDN c\u1ee7a C\u00f4ng ty C \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi \u1edf n\u01b0\u1edbc ngo\u00e0i hay ng\u01b0\u1eddi nh\u1eadn t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), kho\u1ea3n ti\u1ec1n x USD C\u00f4ng ty C nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN;<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t t\u1eeb Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u01b0\u1eddi g\u1eedi t\u1ea1i Vi\u1ec7t Nam hay ng\u01b0\u1eddi nh\u1eadn \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5), kho\u1ea3n ti\u1ec1n x USD C\u00f4ng ty C nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN; C\u00f4ng ty B c\u00f3 tr\u00e1ch nhi\u1ec7m khai, kh\u1ea5u tr\u1eeb, n\u1ed9p thay thu\u1ebf TNDN tr\u00ean s\u1ed1 ti\u1ec1n x thanh to\u00e1n cho C\u00f4ng ty C.<\/span><\/p>\n

b.9) \u0110\u1ed1i v\u1edbi t\u00e1i b\u1ea3o hi\u1ec3m, doanh thu t\u00ednh thu\u1ebf TNDN x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i, doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 s\u1ed1 ti\u1ec1n ph\u00ed nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c (bao g\u1ed3m hoa h\u1ed3ng t\u00e1i b\u1ea3o hi\u1ec3m v\u00e0 chi ph\u00ed b\u1ed3i ho\u00e0n cho kh\u00e1ch h\u00e0ng theo th\u1ecfa thu\u1eadn).<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m t\u1eeb n\u01b0\u1edbc ngo\u00e0i, doanh thu t\u00ednh thu\u1ebf TNDN l\u00e0 kho\u1ea3n hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c.<\/span><\/p>\n

b.10) \u0110\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi, doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ed5ng doanh thu b\u00e1n ch\u1ee9ng kho\u00e1n, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n

b.11) Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi giao d\u1ecbch ho\u00e1n \u0111\u1ed5i l\u00e3i su\u1ea5t l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa l\u00e3i ph\u1ea3i thu v\u00e0 l\u00e3i ph\u1ea3i tr\u1ea3 m\u00e0 Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c trong 1 n\u0103m d\u01b0\u01a1ng l\u1ecbch. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf TNDN, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n

V\u00ed d\u1ee5 7:<\/strong><\/em><\/span><\/p>\n

Ng\u00e2n h\u00e0ng A (A) c\u00f3 m\u1ed9t kho\u1ea3n cho vay tr\u1ecb gi\u00e1 10 tri\u1ec7u USD v\u1edbi l\u00e3i su\u1ea5t c\u1ed1 \u0111\u1ecbnh l\u00e0 5,2% th\u00e1ng. Th\u1eddi gian th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng l\u00e0 3 n\u0103m t\u1eeb 1\/2\/2012 \u0111\u1ebfn 1\/2\/2015, k\u1ef3 h\u1ea1n thanh to\u00e1n 6 th\u00e1ng 1 l\u1ea7n v\u00e0 thanh to\u00e1n v\u00e0o \u0111\u1ea7u k\u1ef3.<\/span><\/p>\n

Tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng cho vay c\u1ee7a A, A \u0111\u00e0m ph\u00e1n v\u1edbi 1 ng\u00e2n h\u00e0ng B (B) \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i l\u00e3i su\u1ea5t, c\u1ee5 th\u1ec3:<\/span><\/p>\n

– Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng l\u00e0 3 n\u0103m t\u1eeb 1\/2\/2012 \u0111\u1ebfn 1\/2\/2015, k\u1ef3 h\u1ea1n thanh to\u00e1n 6 th\u00e1ng 1 l\u1ea7n v\u00e0 thanh to\u00e1n v\u00e0o \u0111\u1ea7u k\u1ef3.<\/span><\/p>\n

– L\u00e3i su\u1ea5t th\u1ea3 n\u1ed5i A ph\u1ea3i tr\u1ea3 cho B l\u00e0 libor + 0,25% v\u00e0 B ph\u1ea3i tr\u1ea3 cho A l\u00e3i su\u1ea5t c\u1ed1 \u0111\u1ecbnh l\u00e0 5,2%. \u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a n\u1ebfu l\u00e3i su\u1ea5t libor + 0,25% cao h\u01a1n l\u00e3i su\u1ea5t c\u1ed1 \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i th\u00ec B nh\u1eadn \u0111\u01b0\u1ee3c ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t t\u1eeb A t\u00ednh b\u1eb1ng: (libor + 0,25%) – l\u00e3i ph\u1ea3i tr\u1ea3 t\u00ednh theo l\u00e3i su\u1ea5t 5,2%. Ng\u01b0\u1ee3c l\u1ea1i n\u1ebfu l\u00e3i su\u1ea5t libor + 0,25% th\u1ea5p h\u01a1n l\u00e3i su\u1ea5t c\u1ed1 \u0111\u1ecbnh theo h\u1ee3p \u0111\u1ed3ng ho\u00e1n \u0111\u1ed5i th\u00ec A nh\u1eadn \u0111\u01b0\u1ee3c ch\u00eanh l\u1ec7ch l\u00e3i su\u1ea5t t\u1eeb B t\u00ednh b\u1eb1ng: 5,2% – l\u00e3i A nh\u1eadn \u0111\u01b0\u1ee3c t\u00ednh theo l\u00e3i su\u1ea5t libor + 0,25%.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
Th\u1eddi \u0111i\u1ec3m thanh to\u00e1n<\/span><\/td>\nL\u00e3i su\u1ea5t libor(%)<\/span><\/td>\nA ph\u1ea3i tr\u1ea3 cho B(%)<\/span><\/td>\nB ph\u1ea3i tr\u1ea3 cho A(%)<\/span><\/td>\nSau khi b\u00f9 tr\u1eeb l\u00e3i A ho\u1eb7c B nh\u1eadn \u0111\u01b0\u1ee3c (%)<\/span><\/td>\nS\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch A ho\u1eb7c B nh\u1eadn \u0111\u01b0\u1ee3c t\u1eebng k\u1ef3 (1.000USD)<\/span><\/td>\n<\/tr>\n
A<\/span><\/td>\nB<\/span><\/td>\nA<\/span><\/td>\nB<\/span><\/td>\n<\/tr>\n
1\/2\/2012- 31\/7\/2012<\/span><\/td>\n4,80<\/span><\/td>\n5,05<\/span><\/td>\n5,20<\/span><\/td>\n\u00a0<\/span><\/td>\n0,15<\/span><\/td>\n–<\/span><\/td>\n15<\/span><\/td>\n<\/tr>\n
1\/8\/2012 – 31\/1\/2013<\/span><\/td>\n5,00<\/span><\/td>\n5,25<\/span><\/td>\n5,20<\/span><\/td>\n0,05<\/span><\/td>\n\u00a0<\/span><\/td>\n5<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
1\/2\/2013- 31\/7\/2013<\/span><\/td>\n4,90<\/span><\/td>\n5,15<\/span><\/td>\n5,20<\/span><\/td>\n\u00a0<\/span><\/td>\n0,05<\/span><\/td>\n–<\/span><\/td>\n5<\/span><\/td>\n<\/tr>\n
1\/8\/2013 – 31\/1\/2014<\/span><\/td>\n4,95<\/span><\/td>\n5,20<\/span><\/td>\n5,20<\/span><\/td>\n0,00<\/span><\/td>\n\u00a0<\/span><\/td>\n–<\/span><\/td>\n–<\/span><\/td>\n<\/tr>\n
1\/2\/2014 – 31\/7\/2014<\/span><\/td>\n4,90<\/span><\/td>\n5,15<\/span><\/td>\n5,20<\/span><\/td>\n\u00a0<\/span><\/td>\n0,05<\/span><\/td>\n\u00a0<\/span><\/td>\n5<\/span><\/td>\n<\/tr>\n
1\/8\/2014- 30\/1\/2015<\/span><\/td>\n5,05<\/span><\/td>\n5,30<\/span><\/td>\n5,20<\/span><\/td>\n0,10<\/span><\/td>\n\u00a0<\/span><\/td>\n10<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi B nh\u01b0 sau:<\/span><\/p>\n

– N\u0103m 2012 (t\u1eeb 01\/01\/2012 – 31\/12\/2012): T\u1ed5ng s\u1ed1 ti\u1ec1n B nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb A l\u00e0: (15.000 – 5.000) = 10.000 USD;<\/span><\/p>\n

– N\u0103m 2013 (t\u1eeb 01\/01\/2013 – 31\/12\/2013): T\u1ed5ng s\u1ed1 ti\u1ec1n B nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb A l\u00e0: (5.000 – 0) = 5.000 USD;<\/span><\/p>\n

– N\u0103m 2014 (t\u1eeb 01\/01\/2014 – 31\/12\/2014: B Kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n m\u00e0 ph\u1ea3i thanh to\u00e1n cho A l\u00e0 5.000 USD (Doanh thu t\u00ednh thu\u1ebf = 0);<\/span><\/p>\n

– N\u0103m 2015: Do h\u1ee3p \u0111\u1ed3ng th\u1ecfa thu\u1eadn thanh to\u00e1n v\u00e0o \u0111\u1ea7u k\u1ef3 n\u00ean kh\u00f4ng ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb gi\u1eefa A v\u00e0 B.<\/span><\/p>\n

b.12) \u0110\u1ed1i v\u1edbi t\u00edn phi\u1ebfu kho b\u1ea1c:<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi t\u00edn phi\u1ebfu kho b\u1ea1c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i t\u00edn phi\u1ebfu kho b\u1ea1c do nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00edn phi\u1ebfu \u0111\u00e1o h\u1ea1n.<\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi t\u00edn phi\u1ebfu kho b\u1ea1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n
Doanh thu t\u00ednh thu\u1ebf TNDN<\/span><\/td>\n=<\/span><\/td>\n(<\/span><\/td>\nM\u1ec7nh gi\u00e1 t\u00edn phi\u1ebfu kho b\u1ea1c<\/span><\/td>\n–<\/span><\/td>\nB\u00ecnh qu\u00e2n gia quy\u1ec1n gi\u00e1 mua s\u1ed1 t\u00edn phi\u1ebfu kho b\u1ea1c m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef v\u00e0o ng\u00e0y \u0111\u00e1o h\u1ea1n<\/span><\/td>\n)<\/span><\/td>\nx<\/span><\/td>\nS\u1ed1 l\u01b0\u1ee3ng t\u00edn phi\u1ebfu kho b\u1ea1c m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef v\u00e0o ng\u00e0y \u0111\u00e1o h\u1ea1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Vi\u1ec7c ti\u0301nh gia\u0301 mua bi\u0300nh qu\u00e2n gia quy\u00ea\u0300n c\u1ee7a s\u1ed1 t\u00edn phi\u1ebfu kho b\u1ea1c m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m \u0111a\u0301o ha\u0323n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo 3 b\u01b0\u01a1\u0301c:<\/span><\/p>\n

B\u01b0\u01a1\u0301c 1: Xa\u0301c \u0111i\u0323nh s\u00f4\u0301 l\u01b0\u01a1\u0323ng ti\u0301n phi\u00ea\u0301u n\u0103\u0301m gi\u01b0\u0303 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m \u0111a\u0301o ha\u0323n.<\/span><\/p>\n

B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng, th\u1eddi \u0111i\u1ec3m mua v\u00e0 gi\u00e1 mua t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c t\u00edn phi\u1ebfu n\u1eafm gi\u1eef t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n (x\u00e1c \u0111\u1ecbnh \u1edf b\u01b0\u1edbc 1) theo nguy\u00ean t\u0103\u0301c t\u00edn phi\u1ebfu n\u00e0o mua tr\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c b\u00e1n tr\u01b0\u1edbc (nguy\u00ean t\u1eafc FIFO).<\/span><\/p>\n

B\u01b0\u01a1\u0301c 3: Ti\u0301nh gia\u0301 mua bi\u0300nh qu\u00e2n gia quy\u00ea\u0300n theo c\u00f4ng th\u01b0\u0301c:<\/span><\/p>\n

=\u2211( s\u00f4\u0301 l\u01b0\u01a1\u0323ng ti\u0301n phi\u00ea\u0301u n\u0103\u0301m gi\u01b0\u0303 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m \u0111a\u0301o ha\u0323n ta\u0323i ca\u0301c th\u01a1\u0300i \u0111i\u00ea\u0309m mua x gia\u0301 mua t\u01b0\u01a1ng \u1ee9ng ta\u0323i ca\u0301c th\u01a1\u0300i \u0111i\u00ea\u0309m mua va\u0300o) \u00f7 S\u00f4\u0301 l\u01b0\u01a1\u0323ng ti\u0301n phi\u00ea\u0301u n\u0103\u0301m gi\u01b0\u0303 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m \u0111a\u0301o ha\u0323n.<\/span><\/p>\n

V\u00ed d\u1ee5 25: Ng\u00e0y 1\/1\/2015, T\u00edn phi\u1ebfu kho b\u1ea1c X m\u1ec7nh gi\u00e1 ph\u00e1t h\u00e0nh 100.000 \u0111\u1ed3ng, k\u1ef3 h\u1ea1n 06 th\u00e1ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh v\u1edbi gi\u00e1 89.000 \u0111\u1ed3ng\/ t\u00edn phi\u1ebfu. Ngay sau khi ph\u00e1t h\u00e0nh, T\u00edn phi\u1ebfu \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft v\u00e0 giao d\u1ecbch tr\u00ean HNX. Nh\u00e0 \u0111\u1ea7u t\u01b0 A th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 giao d\u1ecbch sau t\u1eeb ng\u00e0y 2\/1 \u0111\u1ebfn ng\u00e0y 1\/7\/2015 (ng\u00e0y \u0111\u00e1o h\u1ea1n):<\/span><\/p>\n\n\n\n\n\n\n\n\n
Ng\u00e0y giao d\u1ecbch<\/span><\/td>\nMua\/ B\u00e1n<\/span><\/td>\nKh\u1ed1i l\u01b0\u1ee3ng<\/span><\/td>\nGi\u00e1<\/span><\/td>\n<\/tr>\n
2\/1\/2015<\/span><\/td>\nMua<\/span><\/td>\n100<\/span><\/td>\n90.000<\/span><\/td>\n<\/tr>\n
1\/2\/2015<\/span><\/td>\nMua<\/span><\/td>\n100<\/span><\/td>\n92.000<\/span><\/td>\n<\/tr>\n
1\/3\/2015<\/span><\/td>\nB\u00e1n<\/span><\/td>\n70<\/span><\/td>\n93.000<\/span><\/td>\n<\/tr>\n
1\/4\/2015<\/span><\/td>\nMua<\/span><\/td>\n40<\/span><\/td>\n94.000<\/span><\/td>\n<\/tr>\n
1\/5\/2015<\/span><\/td>\nB\u00e1n<\/span><\/td>\n20<\/span><\/td>\n95.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u01b0\u01a1\u0301c 1: Xa\u0301c \u0111i\u0323nh s\u00f4\u0301 l\u01b0\u01a1\u0323ng ti\u0301n phi\u00ea\u0301u n\u0103\u0301m gi\u01b0\u0303 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m \u0111a\u0301o ha\u0323n: (100 + 100 + 40) \u2013 (70 +20) = 150 t\u00edn phi\u1ebfu<\/span><\/p>\n

B\u01b0\u1edbc 2:X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng, th\u1eddi \u0111i\u1ec3m mua v\u00e0 gi\u00e1 mua t\u01b0\u01a1ng \u1ee9ng c\u1ee7a c\u00e1c t\u00edn phi\u1ebfu n\u1eafm gi\u1eef t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n sau khi tr\u01b0\u0300 \u0111i s\u00f4\u0301 l\u01b0\u01a1\u0323ng ti\u0301n phi\u00ea\u0301u ta\u0323i ca\u0301c \u0111\u01a1\u0323t ba\u0301n ti\u0301n phi\u00ea\u0301u theo nguy\u00ean t\u0103\u0301c t\u00edn phi\u1ebfu n\u00e0o mua tr\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c b\u00e1n tr\u01b0\u1edbc (nguy\u00ean t\u1eafc FIFO): 150 t\u00edn phi\u1ebfu n\u1eafm gi\u1eef t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n bao g\u1ed3m:<\/span><\/p>\n

+ 10 t\u00edn phi\u1ebfu t\u1ea1i m\u1ee9c gi\u00e1 90.000 mua v\u00e0o ng\u00e0y 2\/1\/2015.<\/span><\/p>\n

+ 100 t\u00edn phi\u1ebfu t\u1ea1i m\u1ee9c gi\u00e1 92.000 mua v\u00e0o ng\u00e0y 1\/2\/2015.<\/span><\/p>\n

+ 40 t\u00edn phi\u1ebfu t\u1ea1i m\u1ee9c gi\u00e1 94.000 mua v\u00e0o ng\u00e0y 1\/4\/2015.<\/span><\/p>\n

B\u01b0\u01a1\u0301c 3: Ti\u0301nh gia\u0301 mua bi\u0300nh qu\u00e2n gia quy\u00ea\u0300n theo c\u00f4ng th\u01b0\u0301c:<\/span><\/p>\n

B\u00ecnh qu\u00e2n gia quy\u1ec1n gi\u00e1 mua t\u00edn phi\u1ebfu: [(40 x 94.000 + 100 x 92.000 + 10 x 90.000)\/ 150] = 92.400 (\u0111\u1ed3ng)<\/span><\/p>\n

Doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi s\u1ed1 t\u00edn phi\u1ebfu m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u00e1o h\u1ea1n: (100.000 \u2013 92.400) x 150 = 1.140.000 (\u0111\u1ed3ng).<\/span><\/p>\n

2. T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf<\/strong><\/span><\/h2>\n

a) T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u00e0nh kinh doanh:<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
STT<\/span><\/td>\n\n

Ng\u00e0nh kinh doanh<\/span><\/h1>\n<\/td>\n

T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n
1<\/span><\/td>\nTh\u01b0\u01a1ng m\u1ea1i: ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb g\u1eafn v\u1edbi d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam {bao g\u1ed3m c\u1ea3 cung c\u1ea5p h\u00e0ng h\u00f3a theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i); cung c\u1ea5p h\u00e0ng h\u00f3a theo \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng c\u1ee7a C\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf – Incoterms}<\/span><\/td>\n1<\/span><\/td>\n<\/tr>\n
2<\/span><\/td>\nD\u1ecbch v\u1ee5, cho thu\u00ea m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, b\u1ea3o hi\u1ec3m, thu\u00ea gi\u00e0n khoan<\/span><\/td>\n5<\/span><\/td>\n<\/tr>\n
Ri\u00eang:<\/span>– D\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, casino;<\/span><\/td>\n10<\/span><\/td>\n<\/tr>\n
– D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh<\/span><\/td>\n2<\/span><\/td>\n<\/tr>\n
3<\/span><\/td>\nCho thu\u00ea t\u00e0u bay, \u0111\u1ed9ng c\u01a1 t\u00e0u bay, ph\u1ee5 t\u00f9ng t\u00e0u bay, t\u00e0u bi\u1ec3n<\/span><\/td>\n2<\/span><\/td>\n<\/tr>\n
4<\/span><\/td>\nX\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u ho\u1eb7c kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/span><\/td>\n2<\/span><\/td>\n<\/tr>\n
5<\/span><\/td>\nHo\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c, v\u1eadn chuy\u1ec3n (bao g\u1ed3m v\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n, v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng)<\/span><\/td>\n2<\/span><\/td>\n<\/tr>\n
6<\/span><\/td>\nChuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi,<\/em><\/strong> t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i, hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m<\/span><\/td>\n0,1<\/span><\/td>\n<\/tr>\n
7<\/span><\/td>\nL\u00e3i ti\u1ec1n vay<\/span><\/td>\n5<\/span><\/td>\n<\/tr>\n
8<\/span><\/td>\nThu nh\u1eadp b\u1ea3n quy\u1ec1n<\/span><\/td>\n10<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

b) T\u1ef7 l\u1ec7 (%) thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/em><\/span><\/p>\n

b.1) \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u ph\u1ee5 bao g\u1ed3m nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau, vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u0103n c\u1ee9 v\u00e0o doanh thu ch\u1ecbu thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh do Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 t\u1ef7 l\u1ec7 thu\u1ebf TNDN cao nh\u1ea5t cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111i k\u00e8m c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng: Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec t\u1eebng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % thu\u1ebf TNDN tr\u00ean doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u kh\u00f4ng t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec th\u00ec t\u1ef7 l\u1ec7 % thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf l\u00e0 2% tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u1ec3 giao l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng vi\u1ec7c ho\u1eb7c h\u1ea1ng m\u1ee5c c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 th\u1ef1c hi\u1ec7n ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i theo h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u th\u00ec t\u1ef7 l\u1ec7 % thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 d\u1ecbch v\u1ee5 (5%).<\/span><\/p>\n

V\u00ed d\u1ee5 8:<\/span><\/p>\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi B\u00ean Vi\u1ec7t Nam \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ed9t nh\u00e0 m\u00e1y \u0111i\u1ec7n X v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 75 tri\u1ec7u USD (gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT, nh\u01b0ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf TNDN).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 1: H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u t\u00e1ch ri\u00eang t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 sau:<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cung c\u1ea5p cho c\u00f4ng tr\u00ecnh: 50 tri\u1ec7u USD.<\/span><\/p>\n

Trong \u0111\u00f3:<\/span><\/p>\n

Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb: 45 tri\u1ec7u USD<\/span><\/p>\n

Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh \u0111i k\u00e8m m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb: 5 tri\u1ec7u USD<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7, thi\u1ebft k\u1ebf kh\u00e1c: 5 tri\u1ec7u USD.<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb nh\u00e0 x\u01b0\u1edfng, h\u1ec7 th\u1ed1ng ph\u1ee5 tr\u1ee3 kh\u00e1c, ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng l\u1eafp \u0111\u1eb7t: 15 tri\u1ec7u USD.<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t: 3 tri\u1ec7u USD.<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o k\u1ef9 thu\u1eadt, v\u1eadn h\u00e0nh th\u1eed: 2 tri\u1ec7u USD.<\/span><\/p>\n

T\u1ef7 l\u1ec7 % thu\u1ebf TNDN \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau: \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb 45 tri\u1ec7u USD: 1%; \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t 15 tri\u1ec7u USD: 2%; \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u00e1c d\u1ecbch v\u1ee5 c\u00f2n l\u1ea1i (d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh, thi\u1ebft k\u1ebf, d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t, d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o k\u1ef9 thu\u1eadt, v\u1eadn h\u00e0nh th\u1eed) 15 tri\u1ec7u USD: 5%.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 2: H\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u kh\u00f4ng t\u00e1ch ri\u00eang t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec t\u1ef7 l\u1ec7 % thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng 75 tri\u1ec7u \u00e1p d\u1ee5ng l\u00e0 2%.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 3: Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c Nh\u00e0 th\u1ea7u ph\u1ee5 \u0111\u1ec3 giao l\u1ea1i c\u00e1c ph\u1ea7n c\u00f4ng vi\u1ec7c c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A ch\u1ec9 th\u1ef1c hi\u1ec7n ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 (v\u00ed d\u1ee5 nh\u01b0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t) th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 n\u00e0y \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % thu\u1ebf TNDN l\u00e0 5%.<\/span><\/p>\n

b.2) \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p m\u00e1y m\u00f3c thi\u1ebft b\u1ecb c\u00f3 k\u00e8m theo c\u00e1c d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam, n\u1ebfu t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb c\u00e1c d\u1ecbch v\u1ee5 th\u00ec t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 thu\u1ebf ri\u00eang c\u1ee7a t\u1eebng ph\u1ea7n gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb c\u00e1c d\u1ecbch v\u1ee5 th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf TNDN tr\u00ean doanh thu t\u00ednh thu\u1ebf l\u00e0 2%.<\/span><\/p>\n

V\u00ed d\u1ee5 9:<\/span><\/p>\n

Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i A k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi B\u00ean Vi\u1ec7t Nam \u0111\u1ec3 cung c\u1ea5p 1 d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 70 tri\u1ec7u USD. Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng bao g\u1ed3m:<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cung c\u1ea5p cho c\u00f4ng tr\u00ecnh: 60 tri\u1ec7u USD<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb thi\u1ebft k\u1ebf d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7, thi\u1ebft k\u1ebf kh\u00e1c: 5 tri\u1ec7u USD<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 gi\u00e1m s\u00e1t, h\u01b0\u1edbng d\u1eabn l\u1eafp \u0111\u1eb7t: 3 tri\u1ec7u USD<\/span><\/p>\n

+ Gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u00e0o t\u1ea1o k\u1ef9 thu\u1eadt, v\u1eadn h\u00e0nh th\u1eed: 2 tri\u1ec7u USD.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u00e0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 n\u00e0y vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf TNDN nh\u01b0 sau: \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 \u0111\u1ed1i v\u1edbi ng\u00e0nh th\u01b0\u01a1ng m\u1ea1i; \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 thi\u1ebft k\u1ebf, gi\u00e1m s\u00e1t l\u1eafp \u0111\u1eb7t, \u0111\u00e0o t\u1ea1o, v\u1eadn h\u00e0nh th\u1eed \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 \u0111\u1ed1i v\u1edbi ng\u00e0nh d\u1ecbch v\u1ee5.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c th\u00ec \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf TNDN l\u00e0 2% tr\u00ean to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (70 tri\u1ec7u USD).<\/span><\/p>\n

3. Thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng thu \u0111\u01b0\u1ee3c t\u1eeb b\u00ean \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu b\u1ed3i th\u01b0\u1eddng l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i, c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/strong><\/span><\/h2>\n

\u0110\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i thu \u0111\u01b0\u1ee3c, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn khai n\u1ed9p thu\u1ebf TNDN theo t\u1ef7 l\u1ec7 thu\u1ebf TNDN t\u00ednh tr\u00ean doanh thu t\u00ednh thu\u1ebf ho\u1eb7c tr\u00ean c\u01a1 s\u1edf k\u00ea khai doanh thu, chi ph\u00ed v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng.<\/span><\/p>\n

4. H\u1ea1ch to\u00e1n<\/span><\/strong><\/span><\/h2>\n

a\/ Khi t\u00ednh thu\u1ebf TNDN, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n

– N\u1ebfu ti\u1ec1n thanh to\u00e1n bao g\u1ed3m c\u1ea3 thu\u1ebf TNDN :<\/span><\/p>\n

N\u1ee3 TK 331
\nC\u00f3 TK 3334<\/span><\/p>\n

– N\u1ebfu ti\u1ec1n thanh to\u00e1n kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN :<\/span><\/p>\n

N\u1ee3 TK 642, 154
\nC\u00f3 TK 3334 : Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/span><\/p>\n

b\/ Khi n\u1ed9p thu\u1ebf :<\/span><\/p>\n

N\u1ee3 TK 3334
\nC\u00f3 TK 111.112<\/span><\/p>\n

L\u01b0u\u00a0\u00fd : N\u1ebfu ti\u1ec1n thanh to\u00e1n cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u1ea3 thu\u1ebf TNDN , th\u00ec s\u1ed1 thu\u1ebf\u00a0\u0111\u00f3 tr\u1eeb v\u00e0o ti\u1ec1n h\u00e0ng thanh to\u00e1n cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i. N\u1ebfu ti\u1ec1n thanh to\u00e1n cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i ch\u01b0a c\u00f3 thu\u1ebf TNDN , th\u00ec s\u1ed1 thu\u1ebf\u00a0\u0111\u00f3 sau khi doanh nghi\u1ec7p trong n\u01b0\u1edbc\u00a0\u0111\u00f3ng, s\u1ebd\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n, chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p trong n\u01b0\u1edbc<\/span><\/p>\n

Ngo\u00e0i thu\u1ebf TNDN, c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f2n ph\u1ea3i ch\u1ecbu th\u00eam thu\u1ebf GTGT, v\u1eady quy\u00a0\u0111\u1ecbnh v\u00e0 c\u00e1c t\u00ednh thu\u1ebf GTGT\u00a0\u0111\u1ed1i v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u01b0 th\u1ebf n\u00e0o? m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft<\/span><\/p>\n

T\u00ednh thu\u1ebf GTGT v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf GTGT cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/p>\n

Xem th\u00eam: Nh\u1eefng quy\u00a0\u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

T\u00ednh thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n TNDN cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y. <\/p>\n","protected":false},"author":7,"featured_media":7927,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[937],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7715"}],"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=7715"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7715\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7927"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7715"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}