{"id":205423,"date":"2017-07-28T15:11:26","date_gmt":"2017-07-28T08:11:26","guid":{"rendered":"https:\/\/gtax.vn\/?p=205423"},"modified":"2024-10-16T11:35:04","modified_gmt":"2024-10-16T04:35:04","slug":"thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/thu-nhap-doanh-nghiep\/","title":{"rendered":"T\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"<p align=\"LEFT\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">K\u1ebf to\u00e1n Gtax xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc n\u1ed9i dung r\u1ea5t quan tr\u1ecdng trong l\u0129nh v\u1ef1c thu\u1ebf \u0111\u00f3 l\u00e0 &#8221; T\u00ednh thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p&#8221;, th\u00f4ng qua n\u1ed9i dung b\u00e0i vi\u1ec7t n\u00e0y c\u00e1c b\u1ea1n s\u1ebd n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c ki\u1ebfn th\u1ee9c li\u00ean quan nh\u01b0: Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNDN, Thu\u1ebf su\u1ea5t, c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN&#8230; Vui l\u00f2ng xem chi ti\u1ebft ngay sau \u0111\u00e2y:<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/thu-nhap-doanh-nghiep\/#Phuong_phap_tinh_thue_thu_nhap_doanh_nghiep\" >Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/thu-nhap-doanh-nghiep\/#Can_cu_tinh_thue_thu_nhap_doanh_nghiep\" >C\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/thu-nhap-doanh-nghiep\/#Xac_dinh_thu_nhap_tinh_thue_thu_nhap_doanh_nghiep\" >X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/thu-nhap-doanh-nghiep\/#Xac_dinh_doanh_thu\" >X\u00e1c \u0111\u1ecbnh doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/thu-nhap-doanh-nghiep\/#Cac_khoan_chi_duoc_tru_va_khong_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\" >C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/thu-nhap-doanh-nghiep\/#Thue_suat_thue_thu_nhap_doanh_nghiep\" >Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/thu-nhap-doanh-nghiep\/#Muc_thue_suat_20\" >M\u1ee9c thu\u1ebf su\u1ea5t 20%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/thu-nhap-doanh-nghiep\/#Muc_thue_suat_tu_32_den_50\" >M\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 32% \u0111\u1ebfn 50%<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/thu-nhap-doanh-nghiep\/#Cong_thuc_tinh_thue_thu_nhap_doanh_nghiep\" >C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/thu-nhap-doanh-nghiep\/#Ky_tinh_thue_thu_nhap_doanh_nghiep\" >K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><\/ul><\/nav><\/div>\n<h2 align=\"LEFT\"><span class=\"ez-toc-section\" id=\"Phuong_phap_tinh_thue_thu_nhap_doanh_nghiep\"><\/span>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\" align=\"LEFT\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em><span style=\"color: #333333;\">\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t; tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp \u1edf ngo\u00e0i Vi\u1ec7t Nam th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<figure id=\"attachment_232295\" aria-describedby=\"caption-attachment-232295\" style=\"width: 702px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232295 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/thue-thu-nhap-doanh-nghiep-tinh-thue-tndn.jpg\" alt=\"t\u00ednh thu\u1ebf TNDN thu nh\u1eadp doanh nghi\u1ec7p\" width=\"702\" height=\"531\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/thue-thu-nhap-doanh-nghiep-tinh-thue-tndn.jpg 702w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/thue-thu-nhap-doanh-nghiep-tinh-thue-tndn-300x227.jpg 300w\" sizes=\"(max-width: 702px) 100vw, 702px\" \/><figcaption id=\"caption-attachment-232295\" class=\"wp-caption-text\"><em>S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t;<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_tinh_thue_thu_nhap_doanh_nghiep\"><\/span>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\"> L\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_thu_nhap_tinh_thue_thu_nhap_doanh_nghiep\"><\/span>X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u1eb1ng doanh thu tr\u1eeb c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ed9ng thu nh\u1eadp kh\u00e1c, k\u1ec3 c\u1ea3 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_doanh_thu\"><\/span>X\u00e1c \u0111\u1ecbnh doanh thu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5, tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Doanh thu \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam; tr\u01b0\u1eddng h\u1ee3p c\u00f3 doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_duoc_tru_va_khong_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\"><\/span>C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><em><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Tr\u1eeb c\u00e1c kho\u1ea3n chi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/em>\n<ol>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n<\/li>\n<li style=\"text-align: justify;\"><em><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span><\/em>\n<ol>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, tr\u1eeb ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam v\u01b0\u1ee3t m\u1ee9c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 do ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Ph\u1ea7n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao do doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf v\u00e0 gi\u00e1 th\u1ef1c t\u1ebf xu\u1ea5t kho;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Ph\u1ea7n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n; th\u00f9 lao tr\u1ea3 cho s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh; ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n h\u1ea1ch to\u00e1n kh\u00e1c \u0111\u1ec3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Ph\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi; chi ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb; chi h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, chi h\u1ed7 tr\u1ee3 chi ph\u00ed, chi\u1ebft kh\u1ea5u thanh to\u00e1n; chi b\u00e1o bi\u1ebfu, b\u00e1o t\u1eb7ng c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u01b0\u1ee3t qu\u00e1 10% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb; \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi l\u00e0 ph\u1ea7n chi v\u01b0\u1ee3t qu\u00e1 15% trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp. T\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y; \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m gi\u00e1 mua c\u1ee7a h\u00e0ng ho\u00e1 b\u00e1n ra;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Kho\u1ea3n t\u00e0i tr\u1ee3, tr\u1eeb kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai v\u00e0 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ol>\n<\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #333333; font-size: 105%; font-family: arial, helvetica, sans-serif;\">Kho\u1ea3n chi b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_232297\" aria-describedby=\"caption-attachment-232297\" style=\"width: 653px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232297 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/thue-tndn-mien-thu.jpg\" alt=\"thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" width=\"653\" height=\"490\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/thue-tndn-mien-thu.jpg 653w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/thue-tndn-mien-thu-300x225.jpg 300w\" sizes=\"(max-width: 653px) 100vw, 653px\" \/><figcaption id=\"caption-attachment-232297\" class=\"wp-caption-text\"><em>C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Thue_suat_thue_thu_nhap_doanh_nghiep\"><\/span>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Hi\u1ec7n t\u1ea1i, thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u00e0y\u00a0bao g\u1ed3m 02 m\u1ee9c, \u0111\u00f3 l\u00e0:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_thue_suat_20\"><\/span>M\u1ee9c thu\u1ebf su\u1ea5t 20%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p (k\u1ebf t\u1eeb ng\u00e0y 01\/01\/2016), tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng\u00a0thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i\u00a0v\u00e0 c\u00e1c quy \u0111\u1ecbnh\u00a0ph\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 32% \u0111\u1ebfn 50% sau \u0111\u00e2y.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_thue_suat_tu_32_den_50\"><\/span>M\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 32% \u0111\u1ebfn 50%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed\u00a0ph\u1ea3i g\u1eedi h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. C\u0103n c\u1ee9 v\u00e0o v\u1ecb tr\u00ed khai th\u00e1c, \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c v\u00e0 tr\u1eef l\u01b0\u1ee3ng m\u1ecf, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 s\u1ebd quy\u1ebft \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 cho t\u1eebng d\u1ef1 \u00e1n, t\u1eebng c\u01a1 s\u1edf kinh doanh.\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>Thu\u1ebf su\u1ea5t 40%:\u00a0<\/strong>\u00a0\u00c1p d\u1ee5ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao tr\u1edf l\u00ean \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\u00a0thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ban h\u00e0nh k\u00e8m theo\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>Thu\u1ebf su\u1ea5t 50%:<\/strong>\u00a0\u00c1p d\u1ee5ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm nh\u01b0 b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, wonfram, antimoan, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm tr\u1eeb d\u1ea7u kh\u00ed.<\/span><\/li>\n<\/ul>\n<h2 class=\"entry-title\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_thue_thu_nhap_doanh_nghiep\"><\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_232296\" aria-describedby=\"caption-attachment-232296\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-232296\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/thue-tndn-2.jpg\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" width=\"680\" height=\"425\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/thue-tndn-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2017\/07\/thue-tndn-2-300x188.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232296\" class=\"wp-caption-text\"><em>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/em><\/figcaption><\/figure>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/em><\/p>\n<table style=\"width: 87.56176911544229%; height: 75px;\" width=\"560\">\n<tbody>\n<tr>\n<td style=\"width: 13.943028485757122%;\" width=\"89\"><strong><span style=\"color: #0000ff;\">Thu\u1ebf TNDN<\/span><\/strong><\/td>\n<td style=\"width: 4.7976011994003%;\" width=\"28\"><strong><span style=\"color: #0000ff;\">=<\/span><\/strong><\/td>\n<td style=\"width: 23.68815592203898%;\"><strong><span style=\"color: #0000ff;\">(Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/strong><\/td>\n<td style=\"width: 3.598200899550225%;\" width=\"20\"><strong><span style=\"color: #0000ff;\">\u2013<\/span><\/strong><\/td>\n<td style=\"width: 30.284857571214392%;\" width=\"198\"><strong><span style=\"color: #0000ff;\">Ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 KH&amp;CN(n\u1ebfu c\u00f3))<\/span><\/strong><\/td>\n<td style=\"width: 4.7976011994003%;\" width=\"28\"><strong><span style=\"color: #0000ff;\">x<\/span><\/strong><\/td>\n<td style=\"width: 16.19190404797601%;\" width=\"104\"><strong><span style=\"color: #0000ff;\">Thu\u1ebf su\u1ea5tthu\u1ebf TNDN<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Trong \u0111\u00f3:<\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>\u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n<table style=\"width: 88.23076923076923%; height: 53px;\" width=\"572\">\n<tbody>\n<tr>\n<td style=\"width: 20.02923976608187%;\" width=\"90\"><span style=\"color: #0000ff;\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/td>\n<td style=\"width: 1.461988304093567%;\" width=\"28\"><span style=\"color: #0000ff;\">=<\/span><\/td>\n<td style=\"width: 19.444444444444446%;\" width=\"116\"><span style=\"color: #0000ff;\">Thu nh\u1eadp\u00a0 \u00a0ch\u1ecbu thu\u1ebf<\/span><\/td>\n<td style=\"width: 5.263157894736842%;\" width=\"28\"><span style=\"color: #0000ff;\">\u2013<\/span><\/td>\n<td style=\"width: 21.198830409356724%;\" width=\"127\"><span style=\"color: #0000ff;\">(Thu nh\u1eadp \u0111\u01b0\u1ee3c\u00a0mi\u1ec5n thu\u1ebf<\/span><\/td>\n<td style=\"width: 6.871345029239766%;\" width=\"38\"><span style=\"color: #0000ff;\">+<\/span><\/td>\n<td style=\"width: 24.12280701754386%;\" width=\"145\"><span style=\"color: #0000ff;\">C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3ck\u1ebft chuy\u1ec3n)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>\u2013 Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c<\/em><em>\u00a0x\u00e1c \u0111\u1ecbnh\u00a0nh\u01b0 sau:<\/em><\/span><\/p>\n<table style=\"width: 89.55008878186418%; height: 49px;\" width=\"576\">\n<tbody>\n<tr>\n<td style=\"width: 18.29971181556196%;\" width=\"90\"><span style=\"color: #0000ff;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td>\n<td style=\"width: 3.6023054755043233%;\" width=\"28\"><span style=\"color: #0000ff;\">=<\/span><\/td>\n<td style=\"width: 17.86743515850144%;\" width=\"116\"><span style=\"color: #0000ff;\">Doanh thu<\/span><\/td>\n<td style=\"width: 5.3314121037463975%;\" width=\"29\"><span style=\"color: #0000ff;\">\u2013<\/span><\/td>\n<td style=\"width: 21.32564841498559%;\" width=\"128\"><span style=\"color: #0000ff;\">Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<td style=\"width: 6.772334293948126%;\" width=\"38\"><span style=\"color: #0000ff;\">+<\/span><\/td>\n<td style=\"width: 24.207492795389047%;\" width=\"146\"><span style=\"color: #0000ff;\">C\u00e1c kho\u1ea3n thu\u00a0nh\u1eadp kh\u00e1c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Ky_tinh_thue_thu_nhap_doanh_nghiep\"><\/span>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u00ednh l\u00e0 kho\u1ea3ng th\u1eddi gian m\u00e0 thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc khi l\u00e0m. Vi\u1ec7c th\u00f4ng b\u00e1o n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u v\u1edbi Ph\u00f2ng\u00a0\u0110\u0103ng k\u00fd kinh doanh\u00a0(n\u1ed9i dung th\u00f4ng b\u00e1o\u00a0\u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong m\u1ee5c \u201cTh\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf\u201d c\u1ee7a Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd doanh nghi\u1ec7p).<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec k\u1ef3 t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh theo n\u0103m t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng. N\u0103m t\u00e0i ch\u00ednh \u1edf \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 th\u1eddi k\u1ef3 ho\u1ea1ch to\u00e1n, b\u00e1o c\u00e1o c\u1ee7a doanh nghi\u1ec7p; N\u00f3 c\u00f3 th\u1ec3 l\u00e0 n\u0103m d\u01b0\u01a1ng l\u1ecbch b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01 v\u00e0 k\u1ebft th\u00fac ng\u00e0y 31\/12 h\u00e0ng n\u0103m ho\u1eb7c n\u0103m 12 th\u00e1ng kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch m\u00e0 B\u1ed9 t\u00e0i ch\u00ednh cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/span><\/p>\n<p><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">L\u01b0u \u00fd:<\/span><\/span><\/em><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><i>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/i>: k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 th\u1eddi gian ng\u1eafn h\u01a1n 03 th\u00e1ng s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m ti\u1ebfp theo.<\/span><\/li>\n<li><i style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n:<\/i><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">\u00a0k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 th\u1eddi gian ng\u1eafn h\u01a1n 03 th\u00e1ng s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<li><i style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m cu\u1ed1i c\u00f9ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15 th\u00e1ng.<\/i><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span><\/p>\n<p>Tr\u00ean \u0111\u00e2y k\u1ebf to\u00e1n Gtax \u0111\u00e3 gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n b\u00e0i vi\u1ebft v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<strong>,<\/strong> \u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi th\u1ef1c hi\u1ec7n ch\u00fang t\u00f4i khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>\u00a0&amp; quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i. K\u1ebf to\u00e1n Gtax cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n c\u1ee7a ch\u00fang t\u00f4i.\u00a0M\u1ecdi chi ti\u1ebft xin vui l\u00f2ng li\u00ean h\u1ec7:<\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>\n<div class=\"notranslate\" style=\"all: initial;\"><\/div>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Gtax xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc n\u1ed9i dung r\u1ea5t quan tr\u1ecdng trong l\u0129nh v\u1ef1c thu\u1ebf \u0111\u00f3 l\u00e0 &#8221; T\u00ednh thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p&#8221;, th\u00f4ng qua n\u1ed9i dung b\u00e0i vi\u1ec7t n\u00e0y c\u00e1c b\u1ea1n s\u1ebd n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c ki\u1ebfn th\u1ee9c li\u00ean quan nh\u01b0: Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNDN, Thu\u1ebf su\u1ea5t, c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c [&#8230;]\n","protected":false},"author":1,"featured_media":232295,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[837],"class_list":["post-205423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tndn","tag-thue-tndn"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/205423"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=205423"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/205423\/revisions"}],"predecessor-version":[{"id":232293,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/205423\/revisions\/232293"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232295"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=205423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=205423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=205423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}