{"id":232339,"date":"2021-04-08T13:51:48","date_gmt":"2021-04-08T06:51:48","guid":{"rendered":"https:\/\/gtax.vn\/?p=232339"},"modified":"2021-04-08T13:58:31","modified_gmt":"2021-04-08T06:58:31","slug":"xac-dinh-thu-nhap-chiu-thue-tndn","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/xac-dinh-thu-nhap-chiu-thue-tndn\/","title":{"rendered":"X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN"},"content":{"rendered":"<p>Khi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee9c <strong>thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/strong>. C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau c\u1ee7a DN s\u1ebd \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau hay kh\u00f4ng? K\u1ebf to\u00e1n Gtax xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc n\u1ed9i dung c\u00e1ch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN nh\u01b0 sau:<\/p>\n<figure id=\"attachment_232343\" aria-describedby=\"caption-attachment-232343\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232343 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/xac-dinh-thue-tndn.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN\" width=\"680\" height=\"383\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/xac-dinh-thue-tndn.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/xac-dinh-thue-tndn-300x169.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232343\" class=\"wp-caption-text\"><em>C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau c\u1ee7a DN s\u1ebd \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau hay kh\u00f4ng?<\/em><\/figcaption><\/figure>\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-thu-nhap-chiu-thue-tndn\/#Xac_dinh_thu_nhap_chiu_thue_TNDN_trong_ky\" >X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN trong k\u1ef3<\/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-thu-nhap-chiu-thue-tndn\/#Thu_nhap_tu_hoat_dong_san_xuat_kinh_doanh_hang_hoa_dich_vu\" >Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/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-thu-nhap-chiu-thue-tndn\/#Thu_nhap_tu_hoat_dong_chuyen_nhuong_bat_dong_san\" >Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/a><\/li><\/ul><\/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\/xac-dinh-thu-nhap-chiu-thue-tndn\/#Cach_xac_dinh_doanh_thu_de_tinh_thu_nhap_chiu_thue\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/xac-dinh-thu-nhap-chiu-thue-tndn\/#Neu_nop_thue_GTGT_theo_phuong_phap_khau_tru\" >N\u1ebfu\u00a0n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/xac-dinh-thu-nhap-chiu-thue-tndn\/#Neu_nop_thue_GTGT_theo_phuong_phap_truc_tiep\" >N\u1ebfu n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_thu_nhap_chiu_thue_TNDN_trong_ky\"><\/span>X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN trong k\u1ef3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong> trong k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 thu nh\u1eadp kh\u00e1c v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00f4ng th\u1ee9c d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<table style=\"width: 94.43137254901961%; height: 39px;\">\n<tbody>\n<tr>\n<td width=\"140\"><strong><span style=\"color: #0000ff;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/strong><\/td>\n<td width=\"23\"><strong><span style=\"color: #0000ff;\">=<\/span><\/strong><\/td>\n<td width=\"90\"><strong><span style=\"color: #0000ff;\">Doanh thu<\/span><\/strong><\/td>\n<td width=\"20\"><strong><span style=\"color: #0000ff;\">\u2013<\/span><\/strong><\/td>\n<td width=\"122\"><strong><span style=\"color: #0000ff;\">Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/strong><\/td>\n<td width=\"19\"><strong><span style=\"color: #0000ff;\">+<\/span><\/strong><\/td>\n<td width=\"203\"><strong><span style=\"color: #0000ff;\">C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_hoat_dong_san_xuat_kinh_doanh_hang_hoa_dich_vu\"><\/span>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<table style=\"width: 95.11384615384615%; height: 78px;\">\n<tbody>\n<tr>\n<td width=\"168\"><span style=\"color: #0000ff;\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/td>\n<td width=\"21\"><span style=\"color: #0000ff;\">=<\/span><\/td>\n<td width=\"196\"><span style=\"color: #0000ff;\">Doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh\u00a0h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/span><\/td>\n<td width=\"19\"><span style=\"color: #0000ff;\">\u2013<\/span><\/td>\n<td width=\"212\"><span style=\"color: #0000ff;\">Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0\u0111\u00f3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><span style=\"text-decoration: underline;\">L\u01b0u \u00fd:<\/span> <\/em><\/p>\n<p>Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u00e1p d\u1ee5ng nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh ri\u00eang thu nh\u1eadp c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_hoat_dong_chuyen_nhuong_bat_dong_san\"><\/span>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p><b><strong>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n,<\/strong><\/b> chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n:<\/p>\n<p>C\u00e1c kho\u1ea3n thu nh\u1eadp n\u00e0y ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 20%, kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (tr\u1eeb ph\u1ea7n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u1ec3 b\u00e1n, cho thu\u00ea, cho thu\u00ea mua \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 10% theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 19\u00a0Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC).<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><b><strong><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb l\u1ed7 <\/em><\/strong><\/b><em>t<\/em><em>rong 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) th\u00ec<\/em>:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">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.<\/p>\n<blockquote><p>Xem th\u00eam: \u201c<a href=\"https:\/\/gtax.vn\/english\/xac-dinh-lo-va-chuyen-lo\/\" target=\"_blank\" rel=\"nofollow noopener\"><b><strong>X\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7<\/strong><\/b><\/a>\u201d.<\/p><\/blockquote>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><em><b><strong>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/strong><\/b>, sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3\u00a0n\u1ebfu c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p th\u00ec:<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">Thu nh\u1eadp (l\u00e3i) t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n li\u00ean t\u1ee5c sang n\u0103m saukh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7) v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_doanh_thu_de_tinh_thu_nhap_chiu_thue\"><\/span>C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_232344\" aria-describedby=\"caption-attachment-232344\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-232344\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/xac-dinh-doanh-thu-tinh-thue-tndn.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf\" width=\"680\" height=\"384\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/xac-dinh-doanh-thu-tinh-thue-tndn.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/xac-dinh-doanh-thu-tinh-thue-tndn-300x169.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232344\" class=\"wp-caption-text\"><em>C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><\/figcaption><\/figure>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Neu_nop_thue_GTGT_theo_phuong_phap_khau_tru\"><\/span>N\u1ebfu\u00a0n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p>th\u00ec Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\"><em><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5\u00a01:\u00a0<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Doanh nghi\u1ec7p A l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.\u00a0H\u00f3a\u00a0\u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng g\u1ed3m c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Gi\u00e1 b\u00e1n: 500.000 \u0111\u1ed3ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Thu\u1ebf GTGT (10%): 50.000 \u0111\u1ed3ng.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Gi\u00e1 thanh to\u00e1n: 550.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 500.000 \u0111\u1ed3ng.<\/span><\/p><\/blockquote>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Neu_nop_thue_GTGT_theo_phuong_phap_truc_tiep\"><\/span>N\u1ebfu n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ul>\n<p>th\u00ec Doanh thu\u00a0\u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf\u00a0l\u00e0 doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\"><em><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5 2:<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Doanh nghi\u1ec7p B l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng.\u00a0H\u00f3a\u00a0\u0111\u01a1n b\u00e1n h\u00e0ng ch\u1ec9 ghi gi\u00e1 b\u00e1n l\u00e0 550.000 \u0111\u1ed3ng (gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT).<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 550.000 \u0111\u1ed3ng.<\/span><\/p><\/blockquote>\n<p>Xem chi ti\u1ebft &#8220;<a href=\"https:\/\/gtax.vn\/english\/khac-nhau-giua-phuong-phap-tinh-thue-gtgt-theo-phuong-phap-khau-tru-va-phuong-phap-truc-tiep\/\" target=\"_blank\" rel=\"noopener\" data-schema-attribute=\"\">Kh\u00e1c nhau gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/a>&#8221;<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft n\u1ed9i dung b\u00e0i vi\u1ebft \u201c<strong>X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/strong>\u201d, K\u1ebf to\u00e1n Gtax khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i\u00a0c\u1ee7a ch\u00fang t\u00f4i. Ch\u00fang t\u00f4i 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 Gtax. M\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>","protected":false},"excerpt":{"rendered":"<p>Khi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. C\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau c\u1ee7a DN s\u1ebd \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau hay kh\u00f4ng? K\u1ebf to\u00e1n Gtax xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc n\u1ed9i dung c\u00e1ch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp [&#8230;]\n","protected":false},"author":1,"featured_media":232343,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[837],"class_list":["post-232339","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\/232339"}],"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=232339"}],"version-history":[{"count":4,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232339\/revisions"}],"predecessor-version":[{"id":232345,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232339\/revisions\/232345"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232343"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}