{"id":232319,"date":"2021-04-08T10:40:53","date_gmt":"2021-04-08T03:40:53","guid":{"rendered":"https:\/\/gtax.vn\/?p=232319"},"modified":"2024-10-19T10:07:22","modified_gmt":"2024-10-19T03:07:22","slug":"xac-dinh-lo","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/xac-dinh-lo\/","title":{"rendered":"X\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Sau \u0111\u00e2y K\u1ebf To\u00e1n Gtax xin chia s\u1ebb n\u1ed9i dung b\u00e0i vi\u1ebft li\u00ean quan \u0111\u1ebfn c\u00e1ch <strong>x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7<\/strong> \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i nh\u01b0 sau: L\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch \u00e2m v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang. T\u1ee9c l\u00e0, thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a n\u0103m ph\u00e1t sinh \u00e2m th\u00ec n\u0103m \u0111\u00f3 l\u1ed7 v\u00e0 doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.\u00a0<\/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\/xac-dinh-lo\/#Xac_dinh_cach_chuyen_lo\" >X\u00e1c \u0111\u1ecbnh c\u00e1ch chuy\u1ec3n l\u1ed7<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/xac-dinh-lo\/#Chuyen_lo_giua_cac_nam\" >Chuy\u1ec3n l\u1ed7 gi\u1eefa c\u00e1c n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/xac-dinh-lo\/#Chuyen_lo_giua_cac_quy\" >Chuy\u1ec3n l\u1ed7 gi\u1eefa c\u00e1c qu\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/xac-dinh-lo\/#Chuyen_lo_trong_cac_truong_hop_khac\" >Chuy\u1ec3n l\u1ed7 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<\/a><\/li><\/ul><\/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\/xac-dinh-lo\/#Cong_thuc_tinh_thue_thu_nhap_doanh_nghiep\" >C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_cach_chuyen_lo\"><\/span>X\u00e1c \u0111\u1ecbnh c\u00e1ch chuy\u1ec3n l\u1ed7<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p c\u00f3 l\u1ed7 th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 n\u0103m tr\u01b0\u1edbc sang n\u0103m sau. S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1ed1i \u0111a nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng thu nh\u1eadp (l\u00e3i) c\u1ee7a doanh nghi\u1ec7p trong n\u0103m chuy\u1ec3n l\u1ed7.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">Th\u1eddi gian \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7. Qu\u00e1 th\u1eddi h\u1ea1n 05 n\u0103m n\u00e0y, n\u1ebfu s\u1ed1 l\u1ed7 ph\u00e1t sinh ch\u01b0a chuy\u1ec3n h\u1ebft th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp sau.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_232326\" aria-describedby=\"caption-attachment-232326\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232326 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/xac-dinh-lo-va-chuyen-lo-2.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7\" width=\"680\" height=\"417\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/xac-dinh-lo-va-chuyen-lo-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/xac-dinh-lo-va-chuyen-lo-2-300x184.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232326\" class=\"wp-caption-text\"><em>Doanh nghi\u1ec7p c\u00f3 l\u1ed7 th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 n\u0103m tr\u01b0\u1edbc sang n\u0103m sau<\/em><\/figcaption><\/figure>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Xem th\u00eam\u00a0c\u00f4ng vi\u1ec7c\u00a0\u201c<a href=\"https:\/\/gtax.vn\/english\/tinh-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\" rel=\"nofollow noopener\"><strong>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/a>\u201c.<\/span><\/p><\/blockquote>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">C\u1ee5 th\u1ec3:<\/span><\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_lo_giua_cac_nam\"><\/span>Chuy\u1ec3n l\u1ed7 gi\u1eefa c\u00e1c n\u0103m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p sau khi quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 b\u1ecb l\u1ed7 th\u00ec\u00a0<strong>chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp<\/strong>\u00a0(thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 tr\u1eeb thu nh\u1eadp mi\u1ec5n thu\u1ebf)\u00a0<strong>c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo<\/strong>. Chuy\u1ec3n li\u00ean t\u1ee5c trong v\u00f2ng 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p t\u1ea1m th\u1eddi chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c qu\u00fd c\u1ee7a n\u0103m sau khi t\u00ednh t\u1ea1m n\u1ed9p qu\u00fd v\u00e0 chuy\u1ec3n ch\u00ednh th\u1ee9c v\u00e0o n\u0103m sau khi l\u1eadp\u00a0T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0(m\u1eabu 03\/TNDN ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 151\/2014\/TT-BTC).<\/span><\/p>\n<blockquote><p><span style=\"font-size: 80%;\"><em><span style=\"text-decoration: underline;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5 1:\u00a0<\/span><\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">N\u0103m 2017, doanh nghi\u1ec7p A c\u00f3 ph\u00e1t sinh l\u1ed7 l\u00e0 10 t\u1ef7 \u0111\u1ed3ng; n\u0103m 2018 doanh nghi\u1ec7p A c\u00f3 ph\u00e1t sinh thu nh\u1eadp l\u00e0 15 t\u1ef7 \u0111\u1ed3ng th\u00ec to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 ph\u00e1t sinh n\u0103m 2017 l\u00e0 10 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p A ph\u1ea3i chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0o thu nh\u1eadp n\u0103m 2018.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\"><em>Tr\u01b0\u1eddng h\u1ee3p n\u0103m 2018, doanh nghi\u1ec7p A c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ec9 c\u00f3 8 t\u1ef7 \u0111\u1ed3ng th\u00ec:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Doanh nghi\u1ec7p A ph\u1ea3i chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 8 t\u1ef7 \u0111\u1ed3ng v\u00e0o thu nh\u1eadp n\u0103m 2018;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%; color: #555555;\">S\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i 2 t\u1ef7 \u0111\u1ed3ng, Doanh nghi\u1ec7p A ph\u1ea3i theo d\u00f5i v\u00e0 chuy\u1ec3n to\u00e0n b\u1ed9 li\u00ean t\u1ee5c v\u00e0o c\u00e1c n\u0103m ti\u1ebfp theo, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m 2018 (t\u1ee9c l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 t\u1eeb n\u0103m 2018 \u0111\u1ebfn n\u0103m 2022).<\/span><\/li>\n<\/ul>\n<\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_lo_giua_cac_quy\"><\/span>Chuy\u1ec3n l\u1ed7 gi\u1eefa c\u00e1c qu\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 Doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ed7 gi\u1eefa c\u00e1c qu\u00fd trong c\u00f9ng m\u1ed9t n\u0103m t\u00e0i ch\u00ednh th\u00ec\u00a0<strong>\u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 c\u1ee7a qu\u00fd tr\u01b0\u1edbc v\u00e0o c\u00e1c qu\u00fd ti\u1ebfp theo c\u1ee7a n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3<\/strong>. Khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 c\u1ee7a c\u1ea3 n\u0103m v\u00e0 chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7 trong v\u00f2ng 05 n\u0103m.<\/span><\/p>\n<blockquote><p><span style=\"text-decoration: underline; font-size: 85%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>V\u00ed d\u1ee5 2:<\/em> <\/span><\/span><\/p>\n<p><span style=\"font-size: 85%;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">N\u0103m\u00a02017, Doanh nghi\u1ec7p B c\u00f3:<\/span><\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 85%;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Qu\u00fd 1: l\u1ed7 20 tri\u1ec7u.<\/span><\/em><\/span><\/li>\n<li><span style=\"font-size: 85%;\"><em><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Qu\u00fd 2: l\u00e3i 10 tri\u1ec7u.<\/span><\/em><\/span><\/li>\n<li><span style=\"font-size: 85%;\"><em><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Qu\u00fd 3: l\u00e3i 15 tri\u1ec7u.<\/span><\/em><\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 85%;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">Qu\u00fd 1 Doanh nghi\u1ec7p B ph\u00e1t sinh l\u1ed7 20 tri\u1ec7u n\u00ean s\u1ed1 l\u1ed7 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang Qu\u00fd 2 l\u00e0 10 tri\u1ec7u. S\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i l\u00e0 10 tri\u1ec7u s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp t\u1ee5c v\u00e0o Qu\u00fd 3, th\u00ec Qu\u00fd 3 n\u0103m 2017 ch\u1ec9 c\u00f2n 5 tri\u1ec7u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ec3 t\u1ea1m t\u00ednh n\u1ed9p thu\u1ebf qu\u00fd.<\/span><\/em><\/span><\/p><\/blockquote>\n<h3><span class=\"ez-toc-section\" id=\"Chuyen_lo_trong_cac_truong_hop_khac\"><\/span>Chuy\u1ec3n l\u1ed7 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n:<\/em><\/span><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 l\u1ed7 c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh tr\u01b0\u1edbc khi\u00a0<strong>chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t<\/strong>\u00a0ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo n\u0103m ph\u00e1t sinh v\u00e0 b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp c\u00f9ng n\u0103m c\u1ee7a doanh nghi\u1ec7p sau khi chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ho\u1eb7c \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp theo c\u1ee7a doanh nghi\u1ec7p sau khi chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">S\u1ed1 l\u1ed7 c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh tr\u01b0\u1edbc khi\u00a0<\/span><strong style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">chia, t\u00e1ch\u00a0<\/strong><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">th\u00e0nh doanh nghi\u1ec7p kh\u00e1c v\u00e0 \u0111ang c\u00f2n trong th\u1eddi gian chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh th\u00ec s\u1ed1 l\u1ed7 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c doanh nghi\u1ec7p sau khi chia, t\u00e1ch theo t\u1ef7 l\u1ec7 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c chia, t\u00e1ch.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n) n\u1ebfu b\u1ecb l\u1ed7 th\u00ec:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 thu nh\u1eadp kh\u00e1c), sau khi b\u00f9 tr\u1eeb v\u1eabn c\u00f2n l\u1ed7 th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh nh\u01b0 tr\u00ean.<\/span><\/li>\n<\/ul>\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<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p trong<strong> th\u1eddi gian chuy\u1ec3n l\u1ed7 c\u00f3 ph\u00e1t sinh ti\u1ebfp s\u1ed1 l\u1ed7\u00a0<\/strong>th\u00ec s\u1ed1 l\u1ed7 ph\u00e1t sinh n\u00e0y (kh\u00f4ng bao g\u1ed3m s\u1ed1 l\u1ed7 c\u1ee7a k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/span><\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\"><span style=\"text-decoration: underline;\"><em>V\u00ed d\u1ee5 3:<\/em><\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">N\u0103m 2010, doanh nghi\u1ec7p C l\u1ed7 20 tri\u1ec7u<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%; color: #555555;\">N\u0103m 2011, ti\u1ebfp t\u1ee5c ph\u00e1t sinh s\u1ed1 l\u1ed7 l\u00e0 10 tri\u1ec7u. \u00a0\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\"><em>Th\u00ec:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">S\u1ed1 l\u1ed7 c\u1ee7a\u00a0n\u0103m 2010\u00a0s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1ed1i \u0111a\u00a0t\u1eeb n\u0103m 2011 \u0111\u1ebfn n\u0103m 2015.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%; color: #555555;\">S\u1ed1 l\u1ed7 n\u0103m 2011 kh\u00f4ng bao g\u1ed3m s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2010 chuy\u1ec3n sang<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%; color: #555555;\">\u0110\u1ebfn n\u0103m 2012, doanh nghi\u1ec7p C l\u00e3i\u00a015 tri\u1ec7u.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%; color: #555555;\">N\u0103m 2013, doanh nghi\u1ec7p C l\u00e3i ti\u1ebfp 5 tri\u1ec7u.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\"><em>Trong n\u0103m 2012, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7\u00a0nh\u01b0 sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Doanh nghi\u1ec7p\u00a0ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 t\u1ed1i \u0111a b\u1eb1ng s\u1ed1 l\u00e3i ph\u00e1t sinh trong n\u0103m\u00a0l\u00e0 15 tri\u1ec7u. C\u1ee5 th\u1ec3: doanh nghi\u1ec7p chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 15 tri\u1ec7u c\u1ee7a n\u0103m 2010\u00a0sang n\u0103m 2012. V\u00ec n\u0103m 2012 doanh nghi\u1ec7p c\u00f3 l\u00e3i b\u1eb1ng 0, n\u00ean n\u0103m n\u00e0y doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\"><em>Trong\u00a0n\u0103m 2013, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7\u00a0nh\u01b0 sau:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Doanh nghi\u1ec7p chuy\u1ec3n s\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1ee7a n\u0103m 2010 l\u00e0 5 tri\u1ec7u\u00a0sang n\u0103m 2013 (doanh nghi\u1ec7p c\u00f3 l\u00e3i b\u1eb1ng 0 n\u00ean c\u0169ng kh\u00f4ng ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m n\u00e0y).<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%; color: #555555;\">N\u0103m 2011, doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ed7 ch\u01b0a \u0111\u01b0\u1ee3c chuy\u1ec3n l\u00e0 10 tri\u1ec7u, th\u00ec s\u1ed1 l\u1ed7 10 tri\u1ec7u n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n\u00a0li\u00ean t\u1ee5c v\u00e0 to\u00e0n b\u1ed9 trong v\u00f2ng 5 n\u0103m, t\u1ee9c l\u00e0 s\u1ebd\u00a0\u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb n\u0103m 2012 \u0111\u1ebfn 2016.<\/span><\/li>\n<\/ul>\n<\/blockquote>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<strong> x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n kh\u00e1c v\u1edbi s\u1ed1 l\u1ed7 do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh\u00a0<\/strong>th\u00ec s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n x\u00e1c \u0111\u1ecbnh theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan ki\u1ec3m tra, thanh tra nh\u01b0ng \u0111\u1ea3m b\u1ea3o chuy\u1ec3n l\u1ed7 to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 class=\"entry-title\"><span class=\"ez-toc-section\" id=\"Cong_thuc_tinh_thue_thu_nhap_doanh_nghiep\"><\/span>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<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<figure id=\"attachment_232296\" class=\"wp-caption alignnone\" aria-describedby=\"caption-attachment-232296\"><\/figure>\n<p><em>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:<\/em><\/p>\n<table style=\"width: 93.0857142857143%; height: 100px;\" width=\"560\">\n<tbody>\n<tr>\n<td style=\"width: 21.7753120665742%;\" width=\"89\"><span style=\"color: #0000ff;\"><strong>Thu\u1ebf TNDN<\/strong><\/span><\/td>\n<td style=\"width: 8.044382801664355%;\" width=\"28\"><span style=\"color: #0000ff;\"><strong>=<\/strong><\/span><\/td>\n<td style=\"width: 22.746185852981966%;\"><span style=\"color: #0000ff;\"><strong>(Thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/span><\/td>\n<td style=\"width: 3.3287101248266295%;\" width=\"20\"><span style=\"color: #0000ff;\"><strong>\u2013<\/strong><\/span><\/td>\n<td style=\"width: 19.972260748959776%;\" width=\"198\"><span style=\"color: #0000ff;\"><strong>Ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 KH&amp;CN(n\u1ebfu c\u00f3))<\/strong><\/span><\/td>\n<td style=\"width: 3.1900138696255205%;\" width=\"28\"><span style=\"color: #0000ff;\"><strong>x<\/strong><\/span><\/td>\n<td style=\"width: 24.271844660194173%;\" width=\"104\"><span style=\"color: #0000ff;\"><strong>Thu\u1ebf su\u1ea5tthu\u1ebf TNDN<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Trong \u0111\u00f3:<\/em><\/p>\n<p><em>\u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/p>\n<table style=\"width: 93.4055944055944%; height: 59px;\" width=\"572\">\n<tbody>\n<tr>\n<td style=\"width: 18.784530386740332%;\" width=\"90\"><span style=\"color: #0000ff;\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/td>\n<td style=\"width: 3.4530386740331487%;\" width=\"28\"><span style=\"color: #0000ff;\">=<\/span><\/td>\n<td style=\"width: 17.81767955801105%;\" width=\"116\"><span style=\"color: #0000ff;\">Thu nh\u1eadp\u00a0 \u00a0ch\u1ecbu thu\u1ebf<\/span><\/td>\n<td style=\"width: 5.248618784530387%;\" width=\"28\"><span style=\"color: #0000ff;\">\u2013<\/span><\/td>\n<td style=\"width: 21.2707182320442%;\" width=\"127\"><span style=\"color: #0000ff;\">(Thu nh\u1eadp \u0111\u01b0\u1ee3c\u00a0mi\u1ec5n thu\u1ebf<\/span><\/td>\n<td style=\"width: 6.767955801104971%;\" width=\"38\"><span style=\"color: #0000ff;\">+<\/span><\/td>\n<td style=\"width: 24.171270718232044%;\" width=\"145\"><span style=\"color: #0000ff;\">C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><em>\u2013 Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c<\/em><em>\u00a0x\u00e1c \u0111\u1ecbnh\u00a0nh\u01b0 sau:<\/em><\/p>\n<table style=\"width: 93.55016479373418%; height: 70px;\" width=\"576\">\n<tbody>\n<tr style=\"height: 42px;\">\n<td style=\"width: 19.570587528535384%; height: 42px;\" width=\"90\"><span style=\"color: #0000ff;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td>\n<td style=\"width: 1.3793103448275863%; height: 42px;\" width=\"28\"><span style=\"color: #0000ff;\">=<\/span><\/td>\n<td style=\"width: 19.337979094076655%; height: 42px;\" width=\"116\"><span style=\"color: #0000ff;\">Doanh thu<\/span><\/td>\n<td style=\"width: 5.2264808362369335%; height: 42px;\" width=\"29\"><span style=\"color: #0000ff;\">\u2013<\/span><\/td>\n<td style=\"width: 21.0801393728223%; height: 42px;\" width=\"128\"><span style=\"color: #0000ff;\">Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<td style=\"width: 6.620209059233449%; height: 42px;\" width=\"38\"><span style=\"color: #0000ff;\">+<\/span><\/td>\n<td style=\"width: 24.21602787456446%; height: 42px;\" width=\"146\"><span style=\"color: #0000ff;\">C\u00e1c kho\u1ea3n thu\u00a0nh\u1eadp kh\u00e1c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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 <strong>x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7,\u00a0<\/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=\"blog-share text-center\"><\/div>","protected":false},"excerpt":{"rendered":"<p>Sau \u0111\u00e2y K\u1ebf To\u00e1n Gtax xin chia s\u1ebb n\u1ed9i dung b\u00e0i vi\u1ebft li\u00ean quan \u0111\u1ebfn c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7 \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i nh\u01b0 sau: L\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch \u00e2m v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft [&#8230;]\n","protected":false},"author":1,"featured_media":232326,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[837],"class_list":["post-232319","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\/232319"}],"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=232319"}],"version-history":[{"count":6,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232319\/revisions"}],"predecessor-version":[{"id":232323,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232319\/revisions\/232323"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232326"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}