{"id":232306,"date":"2021-04-07T15:38:29","date_gmt":"2021-04-07T08:38:29","guid":{"rendered":"https:\/\/gtax.vn\/?p=232306"},"modified":"2021-04-07T16:02:10","modified_gmt":"2021-04-07T09:02:10","slug":"ky-tinh-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/ky-tinh-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"<header>\n<div><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> 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><\/div>\n<div><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><\/div>\n<div>\n<figure id=\"attachment_232312\" aria-describedby=\"caption-attachment-232312\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232312 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/ky-tinh-thue-tndn-thu-nhap-doanh-nghiep-Profit-tax.jpg\" alt=\"k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" width=\"680\" height=\"409\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/ky-tinh-thue-tndn-thu-nhap-doanh-nghiep-Profit-tax.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/ky-tinh-thue-tndn-thu-nhap-doanh-nghiep-Profit-tax-300x180.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232312\" class=\"wp-caption-text\"><em>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.<\/em><\/figcaption><\/figure>\n<\/div>\n<div><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><\/div>\n<div><\/div>\n<div><span style=\"font-family: arial, helvetica, sans-serif;\"><em style=\"color: #555555;\">Khi x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/em><\/span><\/div>\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\/ky-tinh-thue-thu-nhap-doanh-nghiep\/#Doi_voi_doanh_nghiep_moi_thanh_lap\" >\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/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\/ky-tinh-thue-thu-nhap-doanh-nghiep\/#Doanh_nghiep_thuc_hien_chuyen_doi_ky_tinh_thue_TNDN\" >Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf TNDN<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Doi_voi_doanh_nghiep_moi_thanh_lap\"><\/span>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<\/header>\n<div class=\"entry-content single-page\">\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 t\u00ednh thu\u1ebf n\u0103m \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp (k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0) v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 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, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n c\u00f3 th\u1eddi gian ng\u1eafn h\u01a1n 03 th\u00e1ng<b> th\u00ec:<\/b><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><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<\/ul>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 90%;\"><b>V\u00ed d\u1ee5 1:<\/b>\u00a0Doanh nghi\u1ec7p A th\u00e0nh l\u1eadp v\u00e0o ng\u00e0y 01\/11\/2015, A \u0111i v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c 02 th\u00e1ng l\u00e0: th\u00e1ng 11 v\u00e0 th\u00e1ng 12, th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. Nh\u01b0 v\u1eady, k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 (t\u1eeb ng\u00e0y 01\/11\/2015 \u2013 31\/12\/2015) c\u1ee7a doanh nghi\u1ec7p ng\u1eafn h\u01a1n 03 th\u00e1ng n\u00ean s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng d\u1ed3n v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2016 (t\u1eeb 01\/01\/2016- 31\/12\/2016).<\/span><\/p><\/blockquote>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><i>\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>\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<\/ul>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 90%;\"><b>V\u00ed d\u1ee5 2:<\/b>\u00a0C\u0169ng v\u00ed d\u1ee5 tr\u00ean, Doanh nghi\u1ec7p A ho\u1ea1t \u0111\u1ed9ng \u0111\u1ebfn ng\u00e0y 28\/02\/2020 th\u00ec s\u00e1p nh\u1eadp v\u00e0o c\u00f4ng ty B. Nh\u01b0 v\u1eady, k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2020 c\u1ee7a doanh nghi\u1ec7p A (t\u1eeb 01\/01\/2020 \u0111\u1ebfn 28\/02\/2020) l\u00e0 02 th\u00e1ng n\u00ean k\u1ef3 t\u00ednh thu\u1ebf n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2019 (01\/01\/2019 \u2013 31\/12\/2019).<\/span><\/p><\/blockquote>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><i>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><\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Doanh_nghiep_thuc_hien_chuyen_doi_ky_tinh_thue_TNDN\"><\/span>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf TNDN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_232313\" aria-describedby=\"caption-attachment-232313\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232313 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/ky-tinh-thue-tndn.jpg\" alt=\"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.\" width=\"680\" height=\"408\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/ky-tinh-thue-tndn.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/ky-tinh-thue-tndn-300x180.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232313\" class=\"wp-caption-text\"><em>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 12 th\u00e1ng. Khi chuy\u1ec3n \u0111\u1ed5i, doanh nghi\u1ec7p ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/em><\/figcaption><\/figure>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i)\u00a0<\/em><b>th\u00ec:<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 12 th\u00e1ng. Khi chuy\u1ec3n \u0111\u1ed5i, doanh nghi\u1ec7p ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i n\u1ed9i dung \u0111\u0103ng k\u00fd thu\u1ebf v\u1edbi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 c\u00f3 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u01afu \u0111\u00e3i trong n\u0103m chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf;<\/span><\/li>\n<li><span style=\"color: #555555; font-family: arial, helvetica, sans-serif;\">Ho\u1eb7c n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u1ee7a n\u0103m chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf sang n\u0103m ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 90%;\"><b>V\u00ed d\u1ee5 3:<\/b>\u00a0Doanh nghi\u1ec7p C k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2013 \u00e1p d\u1ee5ng theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, \u0111\u1ea7u n\u0103m 2014 l\u1ef1a ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i sang n\u0103m t\u00e0i ch\u00ednh t\u1eeb ng\u00e0y 01\/4 n\u0103m n\u00e0y sang ng\u00e0y 31\/03 n\u0103m sau. Doanh nghi\u1ec7p C \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (mi\u1ec5n thu\u1ebf 2 n\u0103m, gi\u1ea3m 50% thu\u1ebf TNDN trong 4 n\u0103m ti\u1ebfp theo), n\u0103m 2012 b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 90%;\"><i>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m chuy\u1ec3n \u0111\u1ed5i (n\u0103m chuy\u1ec3n \u0111\u1ed5i 2014): \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01\/01\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/03\/2014 (3 th\u00e1ng)<\/i><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 90%;\">\u00a0Theo nh\u01b0 tr\u00ean th\u00ec Doanh nghi\u1ec7p C s\u1ebd h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf nh\u01b0 sau: mi\u1ec5n thu\u1ebf c\u00e1c n\u0103m 2012, 2013; gi\u1ea3m 50% thu\u1ebf c\u00e1c n\u0103m 2014, 2015, 2016, 2017.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><i style=\"font-size: 90%;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn gi\u1ea3m 50% thu\u1ebf theo k\u1ef3 t\u00ednh thu\u1ebf n\u0103m chuy\u1ec3n \u0111\u1ed5i 2014 th\u00ec:<\/i><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 90%;\">Doanh nghi\u1ec7p C ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n gi\u1ea3m 50% thu\u1ebf TNDN 3 n\u0103m t\u00ednh thu\u1ebf ti\u1ebfp theo t\u00ednh t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2014 (t\u1eeb 1\/4\/2014 \u0111\u1ebfn 31\/3\/2015) \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh 2016.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 90%;\"><i>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn kh\u00f4ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m 50% thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m chuy\u1ec3n \u0111\u1ed5i 2014 (k\u1ef3 t\u00ednh thu\u1ebf n\u0103m chuy\u1ec3n \u0111\u1ed5i 2014 k\u00ea khai n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i) th\u00ec:<\/i><\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 90%;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m 50% thu\u1ebf TNDN t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2014 (t\u1eeb 1\/4\/2014 \u0111\u1ebfn 31\/3\/2015) \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh 2017.<\/span><\/p>\n<\/blockquote>\n<p><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif;\">L\u01b0u \u00fd:\u00a0<\/span><\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">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><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft n\u1ed9i dung b\u00e0i vi\u1ebft \u201c<strong>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>\u201d, K\u1ebf to\u00e1n Gtax 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 nofollow\"><b>d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/b><\/a>\u00a0&amp; d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0<strong>chi ph\u00ed<\/strong>\u00a0v\u00e0 s\u1ef1\u00a0<a href=\"https:\/\/gtax.vn\/english\/noi-dung-tu-van\/\" target=\"_blank\" rel=\"noopener nofollow\"><strong>chuy\u00ean nghi\u1ec7p<\/strong><\/a>\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax. M\u1ecdi chi ti\u1ebft xin li\u00ean h\u1ec7:<\/span><\/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>","protected":false},"excerpt":{"rendered":"<p>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. 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 [&#8230;]\n","protected":false},"author":1,"featured_media":232312,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[837],"class_list":["post-232306","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\/232306"}],"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=232306"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232306\/revisions"}],"predecessor-version":[{"id":232317,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232306\/revisions\/232317"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232312"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232306"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232306"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}