{"id":232368,"date":"2021-04-12T14:59:03","date_gmt":"2021-04-12T07:59:03","guid":{"rendered":"https:\/\/gtax.vn\/?p=232368"},"modified":"2021-04-12T15:17:14","modified_gmt":"2021-04-12T08:17:14","slug":"cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/","title":{"rendered":"C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p, \u0111\u00e2y c\u0169ng l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax s\u1ebd chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc 23 <strong>kho\u1ea3n thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN<\/strong> 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\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#23_khoan_thu_nhap_khac_chiu_thue_TNDN\" >23 kho\u1ea3n thu nh\u1eadp kh\u00e1c ch\u1ecbu thu\u1ebf TNDN<\/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\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Thu_nhap_tu_chuyen_nhuong_von_chuyen_nhuong_chung_khoan\" >Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/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\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Thu_nhap_tu_chuyen_nhuong_bat_dong_san\" >Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/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\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Thu_nhap_tu_chuyen_nhuong_du_an_dau_tu\" >Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Thu_nhap_tu_quyen_so_huu_quyen_su_dung_tai_san\" >Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<\/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\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Thu_nhap_tu_cho_thue_tai_san_duoi_moi_hinh_thuc\" >Thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Thu_nhap_tu_chuyen_nhuong_thanh_ly_tai_san\" >Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n<\/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\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Thu_nhap_tu_lai_tien_gui_lai_cho_vay_von\" >Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Thu_nhap_tu_hoat_dong_ban_ngoai_te\" >Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n ngo\u1ea1i t\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Thu_nhap_tu_chenh_lech_ty_gia\" >Thu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1,<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Khoan_no_kho_doi_da_xoa_nay_doi_duoc\" >Kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a nay \u0111\u00f2i \u0111\u01b0\u1ee3c.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Khoan_no_phai_tra_khong_xac_dinh_duoc_chu_no\" >Kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Thu_nhap_bi_bo_sot_phat_hien_ra\" >Thu nh\u1eadp b\u1ecb b\u1ecf s\u00f3t ph\u00e1t hi\u1ec7n ra<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Boi_thuong_do_khach_hang_vi_pham_hop_dong\" >B\u1ed3i th\u01b0\u1eddng do kh\u00e1ch h\u00e0ng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Chenh_lech_do_danh_gia_lai_tai_san_de_gop_von\" >Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n\u00a0\u0111\u1ec3 g\u00f3p v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Qua_bieu_qua_tang_bang_tien_bang_hien_vat\" >Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Cac_khoan_tien_tai_san_loi_ich_vat_chat_khac\" >C\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Cac_khoan_trich_truoc_vao_chi_phi\" >C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Cac_khoan_thu_nhap_lien_quan_den_viec_tieu_thu_hang_hoa\" >C\u00e1c kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Thu_nhap_ve_tieu_thu_phe_lieu_phe_pham\" >Thu nh\u1eadp v\u1ec1 ti\u00eau th\u1ee5 ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Khoan_tien_hoan_thue_xuat_khau_thue_nhap_khau\" >Kho\u1ea3n ti\u1ec1n ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Cac_khoan_thu_nhap_tu_cac_hoat_dong_gop_von_co_phan\" >C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n c\u1ed5 ph\u1ea7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Tiep_nhan_them_thanh_vien_gop_von\" >Ti\u1ebfp nh\u1eadn th\u00eam th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Cac_khoan_thu_nhap_khac_theo_quy_dinh_cua_phap_luat\" >C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-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><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-thue-tndn\/#Xac_dinh_doanh_thu_de_tinh_thu_nhap_chiu_thue\" >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-27\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-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-28\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-khac-khi-tinh-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=\"23_khoan_thu_nhap_khac_chiu_thue_TNDN\"><\/span>23 kho\u1ea3n thu nh\u1eadp kh\u00e1c ch\u1ecbu thu\u1ebf TNDN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_232375\" aria-describedby=\"caption-attachment-232375\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232375 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Cac-khoan-thu-nhap-khac-khi-tinh-thue-TNDN.jpg\" alt=\"23 kho\u1ea3n thu nh\u1eadp kh\u00e1c ch\u1ecbu thu\u1ebf TNDN\" width=\"680\" height=\"383\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Cac-khoan-thu-nhap-khac-khi-tinh-thue-TNDN.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Cac-khoan-thu-nhap-khac-khi-tinh-thue-TNDN-300x169.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232375\" class=\"wp-caption-text\"><em>C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN<\/em><\/figcaption><\/figure>\n<ol>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_chuyen_nhuong_von_chuyen_nhuong_chung_khoan\"><\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_chuyen_nhuong_bat_dong_san\"><\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_chuyen_nhuong_du_an_dau_tu\"><\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp t\u1eeb 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.<\/span><\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_quyen_so_huu_quyen_su_dung_tai_san\"><\/span>Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Bao g\u1ed3m ti\u1ec1n thu v\u1ec1: b\u1ea3n quy\u1ec1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c tr\u1ea3 cho quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n; quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 (SHTT); chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 (CGCN).<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>C\u00f4ng th\u1ee9c:<\/em><\/span><\/p>\n<table style=\"width: 96.85394932935917%; height: 75px;\" width=\"671\">\n<tbody>\n<tr>\n<td width=\"140\"><strong><span style=\"color: #0000ff;\">Thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n\u00a0SHTT, CGCN<\/span><\/strong><\/td>\n<td width=\"25\"><strong><span style=\"color: #0000ff;\">=<\/span><\/strong><\/td>\n<td width=\"71\"><strong><span style=\"color: #0000ff;\">T\u1ed5ng s\u1ed1ti\u1ec1n thu<\/span><\/strong><\/td>\n<td width=\"28\"><strong><span style=\"color: #0000ff;\">\u2013<\/span><\/strong><\/td>\n<td width=\"132\"><strong><span style=\"color: #0000ff;\">Gi\u00e1 v\u1ed1n ho\u1eb7c chi ph\u00ed t\u1ea1o ra quy\u1ec1nSHTT, CGCN<\/span><\/strong><\/td>\n<td width=\"21\"><strong><span style=\"color: #0000ff;\">\u2013<\/span><\/strong><\/td>\n<td width=\"141\"><strong><span style=\"color: #0000ff;\">Chi ph\u00ed duy tr\u00ec, n\u00e2ng c\u1ea5p, ph\u00e1t tri\u1ec3n quy\u1ec1n\u00a0SHTT, CGCN<\/span><\/strong><\/td>\n<td width=\"21\"><strong><span style=\"color: #0000ff;\">\u2013<\/span><\/strong><\/td>\n<td width=\"91\"><strong><span style=\"color: #0000ff;\">C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ol start=\"5\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_cho_thue_tai_san_duoi_moi_hinh_thuc\"><\/span>Thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<table style=\"width: 95.1859296482412%; height: 69px;\">\n<tbody>\n<tr>\n<td style=\"width: 14.363143631436316%;\" width=\"81\"><strong><span style=\"color: #0000ff;\">Thu nh\u1eadp<\/span><\/strong><\/td>\n<td style=\"width: 4.742547425474255%;\" width=\"24\"><strong><span style=\"color: #0000ff;\">=<\/span><\/strong><\/td>\n<td style=\"width: 23.306233062330623%;\" width=\"101\"><strong><span style=\"color: #0000ff;\">Doanh thu chothu\u00ea t\u00e0i s\u1ea3n<\/span><\/strong><\/td>\n<td style=\"width: 4.607046070460705%;\" width=\"57\"><strong><span style=\"color: #0000ff;\">\u2013<\/span><\/strong><\/td>\n<td style=\"width: 51.0840108401084%;\" width=\"300\"><strong><span style=\"color: #0000ff;\">Chi ph\u00ed (kh\u1ea5u hao, duy tu, s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng t\u00e0i s\u1ea3n, thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ec3 cho thu\u00ea l\u1ea1i, chi ph\u00ed kh\u00e1c li\u00ean quan\u2026)<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<ol start=\"6\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_chuyen_nhuong_thanh_ly_tai_san\"><\/span>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><b><\/b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, thanh l\u00fd t\u00e0i s\u1ea3n (tr\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n), c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<table style=\"width: 95.9058487874465%; height: 85px;\" width=\"701\">\n<tbody>\n<tr>\n<td width=\"87\"><strong><span style=\"color: #0000ff;\">Thu nh\u1eadp<\/span><\/strong><\/td>\n<td width=\"30\"><strong><span style=\"color: #0000ff;\">=<\/span><\/strong><\/td>\n<td width=\"187\"><strong><span style=\"color: #0000ff;\">Doanh thu\u00a0chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, thanh l\u00fd t\u00e0i s\u1ea3n<\/span><\/strong><\/td>\n<td width=\"21\"><strong><span style=\"color: #0000ff;\">\u2013<\/span><\/strong><\/td>\n<td width=\"184\"><strong><span style=\"color: #0000ff;\">Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd<\/span><\/strong><\/td>\n<td width=\"21\"><strong><span style=\"color: #0000ff;\">\u00a0<\/span><\/strong><strong><span style=\"color: #0000ff;\">\u2013<\/span><\/strong><\/td>\n<td width=\"170\"><strong><span style=\"color: #0000ff;\">C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb li\u00ean quan kh\u00e1c<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ol start=\"7\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_lai_tien_gui_lai_cho_vay_von\"><\/span>Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Bao g\u1ed3m:\u00a0<\/em>ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm, l\u00e3i tr\u1ea3 g\u00f3p, ph\u00ed b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c trong\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0cho vay v\u1ed1n.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n ph\u00e1t sinh cao h\u01a1n c\u00e1c kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay:<\/em>\u00a0sau khi b\u00f9 tr\u1eeb, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n ph\u00e1t sinh th\u1ea5p h\u01a1n c\u00e1c kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay:<\/em>\u00a0sau khi b\u00f9 tr\u1eeb, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<ol start=\"8\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_hoat_dong_ban_ngoai_te\"><\/span>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n ngo\u1ea1i t\u1ec7<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<table style=\"width: 99.25304878048779%; height: 54px;\">\n<tbody>\n<tr>\n<td style=\"width: 14.044213263979195%;\" width=\"73\"><strong><span style=\"color: #0000ff;\">Thu nh\u1eadp<\/span><\/strong><\/td>\n<td style=\"width: 5.331599479843954%;\" width=\"20\"><strong><span style=\"color: #0000ff;\">=<\/span><\/strong><\/td>\n<td style=\"width: 33.55006501950585%;\" width=\"225\"><strong><span style=\"color: #0000ff;\">T\u1ed5ng s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n ngo\u1ea1i t\u1ec7<\/span><\/strong><\/td>\n<td style=\"width: 3.64109232769831%;\" width=\"19\"><strong><span style=\"color: #0000ff;\">\u2013<\/span><\/strong><\/td>\n<td style=\"width: 51.365409622886865%;\" width=\"285\"><strong><span style=\"color: #0000ff;\">T\u1ed5ng gi\u00e1 mua c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 b\u00e1n ra<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ol start=\"9\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_tu_chenh_lech_ty_gia\"><\/span>Thu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1,<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Trong n\u0103m t\u00ednh thu\u1ebf doanh nghi\u1ec7p c\u00f3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/em>\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1eb7c thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/em>, n\u1ebfu ph\u00e1t sinh l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, n\u1ebfu ph\u00e1t sinh l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>L\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh.<\/em><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 kho\u1ea3n cho vay c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ho\u1eb7c thu nh\u1eadp l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu h\u1ed3i n\u1ee3 ho\u1eb7c thu h\u1ed3i kho\u1ea3n cho vay v\u1edbi t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn kho\u1ea3n n\u1ee3 ph\u1ea3i thu ho\u1eb7c kho\u1ea3n cho vay ban \u0111\u1ea7u.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<ol start=\"10\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_no_kho_doi_da_xoa_nay_doi_duoc\"><\/span>Kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a nay \u0111\u00f2i \u0111\u01b0\u1ee3c.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_no_phai_tra_khong_xac_dinh_duoc_chu_no\"><\/span>Kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_bi_bo_sot_phat_hien_ra\"><\/span>Thu nh\u1eadp b\u1ecb b\u1ecf s\u00f3t ph\u00e1t hi\u1ec7n ra<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><b><\/b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t ph\u00e1t hi\u1ec7n ra.<\/span><\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Boi_thuong_do_khach_hang_vi_pham_hop_dong\"><\/span>B\u1ed3i th\u01b0\u1eddng do kh\u00e1ch h\u00e0ng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif;\">Thu ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng do kh\u00e1ch h\u00e0ng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng ho\u1eb7c th\u01b0\u1edfng do th\u1ef1c hi\u1ec7n t\u1ed1t cam k\u1ebft<\/span><\/em><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u1ea3n thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do b\u00ean \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c kho\u1ea3n th\u01b0\u1edfng do th\u1ef1c hi\u1ec7n t\u1ed1t cam k\u1ebft theo h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh\u00a0<b><strong><em>cao h\u01a1n<\/em><\/strong><\/b>kho\u1ea3n chi ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng (c\u00e1c kho\u1ea3n ph\u1ea1t n\u00e0y kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh) th\u00ec: sau khi b\u00f9 tr\u1eeb, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p\u00a0<b><strong><em>th\u1ea5p h\u01a1n<\/em><\/strong><\/b>\u00a0th\u00ec:\u00a0sau khi b\u00f9 tr\u1eeb, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i t\u00ednh gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb trong n\u0103m kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp kh\u00e1c th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<ol start=\"14\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Chenh_lech_do_danh_gia_lai_tai_san_de_gop_von\"><\/span>Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n\u00a0\u0111\u1ec3 g\u00f3p v\u1ed1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><b><\/b><b><\/b><em>Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n\u00a0\u0111\u1ec3 g\u00f3p v\u1ed1n, \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u1ed5 ph\u1ea7n h\u00f3a, s\u1eafp x\u1ebfp, \u0111\u1ed5i m\u1edbi doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc),\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Ch\u00eanh l\u1ec7ch t\u0103ng ho\u1eb7c gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n l\u00e0<\/em>\u00a0ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u00ednh m\u1ed9t l\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch t\u0103ng) ho\u1eb7c gi\u1ea3m tr\u1eeb thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch gi\u1ea3m) trong k\u1ef3 t\u00ednh thu\u1ebf khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Ch\u00eanh l\u1ec7ch t\u0103ng ho\u1eb7c gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3: g\u00f3p v\u1ed1n (m\u00e0 doanh nghi\u1ec7p nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n gi\u00e1 tr\u1ecb \u0111\u1ea5t v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb), \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, g\u00f3p v\u1ed1n v\u00e0o c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0, h\u1ea1 t\u1ea7ng \u0111\u1ec3 b\u00e1n t\u00ednh m\u1ed9t l\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch t\u0103ng) ho\u1eb7c gi\u1ea3m tr\u1eeb thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch gi\u1ea3m) trong k\u1ef3 t\u00ednh thu\u1ebf<\/em>\u00a0khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i doanh nghi\u1ec7p c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_232373\" aria-describedby=\"caption-attachment-232373\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232373 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Xac-dinh-thu-nhap-chiu-thue-TNDN-trong-ky.jpg\" alt=\"Xac-dinh-thu-nhap-chiu-thue-TNDN-trong-ky\" width=\"680\" height=\"555\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Xac-dinh-thu-nhap-chiu-thue-TNDN-trong-ky.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Xac-dinh-thu-nhap-chiu-thue-TNDN-trong-ky-300x245.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232373\" class=\"wp-caption-text\"><em>Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n\u00a0\u0111\u1ec3 g\u00f3p v\u1ed1n<\/em><\/figcaption><\/figure>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Ri\u00eang ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 doanh nghi\u1ec7p nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n gi\u00e1 tr\u1ecb \u0111\u1ea5t v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh d\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a doanh nghi\u1ec7p c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e1nh gi\u00e1 l\u1ea1i trong th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 10 n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c \u0111em g\u00f3p v\u1ed1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o s\u1ed1 n\u0103m doanh nghi\u1ec7p ph\u00e2n b\u1ed5 v\u00e0o thu nh\u1eadp kh\u00e1c khi n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u k\u00ea khai kho\u1ea3n thu nh\u1eadp n\u00e0y (n\u0103m c\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111em g\u00f3p v\u1ed1n).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p sau khi g\u00f3p v\u1ed1n, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p tr\u01b0\u1edbc th\u1eddi h\u1ea1n 10 n\u0103m) th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i t\u00ednh v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf theo thu nh\u1eadp chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t bao g\u1ed3m: \u0110\u1ed1i v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n; \u0110\u1ed1i v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 c\u1ee7a quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, nh\u1eadn t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/em>\u00a0<em>(tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh).<\/em><\/span><\/li>\n<\/ul>\n<ol start=\"15\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Qua_bieu_qua_tang_bang_tien_bang_hien_vat\"><\/span>Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><b><\/b>Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt t\u1eeb c\u00e1c ngu\u1ed3n t\u00e0i tr\u1ee3; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, h\u1ed7 tr\u1ee3 chi ph\u00ed, chi\u1ebft kh\u1ea5u thanh to\u00e1n, th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng hi\u1ec7n v\u1eadt th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a hi\u1ec7n v\u1eadt \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn.<\/span><\/p>\n<ol start=\"16\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_tien_tai_san_loi_ich_vat_chat_khac\"><\/span>C\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><b><\/b>C\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo th\u1ecfa thu\u1eadn, h\u1ee3p \u0111\u1ed3ng ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1 do doanh nghi\u1ec7p b\u00e0n giao l\u1ea1i v\u1ecb tr\u00ed \u0111\u1ea5t c\u0169 \u0111\u1ec3 di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh sau khi tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan nh\u01b0: chi ph\u00ed di d\u1eddi (chi ph\u00ed v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t), gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ri\u00eang c\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c theo ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ec3 di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n<ol start=\"17\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_trich_truoc_vao_chi_phi\"><\/span>C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><b><\/b>C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft theo k\u1ef3 h\u1ea1n tr\u00edch l\u1eadp\u00a0m\u00e0 doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed; kho\u1ea3n ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_thu_nhap_lien_quan_den_viec_tieu_thu_hang_hoa\"><\/span>C\u00e1c kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><b><\/b>C\u00e1c kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng t\u00ednh trong doanh thu\u00a0nh\u01b0: th\u01b0\u1edfng gi\u1ea3i ph\u00f3ng t\u00e0u nhanh, ti\u1ec1n th\u01b0\u1edfng ph\u1ee5c v\u1ee5 trong ng\u00e0nh \u0103n u\u1ed1ng, kh\u00e1ch s\u1ea1n sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 t\u1ea1o ra kho\u1ea3n thu nh\u1eadp \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Thu_nhap_ve_tieu_thu_phe_lieu_phe_pham\"><\/span>Thu nh\u1eadp v\u1ec1 ti\u00eau th\u1ee5 ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><b><\/b>Thu nh\u1eadp v\u1ec1 ti\u00eau th\u1ee5 ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m sau khi \u0111\u00e3 tr\u1eeb chi ph\u00ed thu h\u1ed3i v\u00e0 chi ph\u00ed ti\u00eau th\u1ee5, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:\u00a0<\/span><em><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec n\u00f3 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/em><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ol start=\"20\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_tien_hoan_thue_xuat_khau_thue_nhap_khau\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">Kho\u1ea3n ti\u1ec1n ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u <\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Kho\u1ea3n<span style=\"font-family: arial, helvetica, sans-serif;\"> ti\u1ec1n ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ngh\u00f3a\u00a0\u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u, th\u1ef1c nh\u1eadp kh\u1ea9u ph\u00e1t sinh ngay trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb chi ph\u00ed trong n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ti\u1ec1n ho\u00e0n thu\u1ebf\u00a0n\u00e0y\u00a0ph\u00e1t sinh c\u1ee7a c\u00e1c n\u0103m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u00ec t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a n\u0103m quy\u1ebft to\u00e1n ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u2013\u00a0Kho\u1ea3n thu nh\u1eadp n\u00e0y li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u2013\u00a0Kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n<ol start=\"21\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_thu_nhap_tu_cac_hoat_dong_gop_von_co_phan\"><\/span>C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n c\u1ed5 ph\u1ea7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><b><\/b>C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c chia t\u1eeb thu nh\u1eadp tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<\/li>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Tiep_nhan_them_thanh_vien_gop_von\"><\/span><span style=\"font-family: arial, helvetica, sans-serif;\">Ti\u1ebfp nh\u1eadn th\u00eam th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn th\u00eam th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n m\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 s\u1ed1 ti\u1ec1n th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n m\u1edbi b\u1ecf ra cao h\u01a1n gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean \u0111\u00f3 trong t\u1ed5ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7pth\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>N\u1ebfu kho\u1ea3n ch\u00eanh l\u1ec7ch cao h\u01a1n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, b\u1ed5 sung v\u00e0o ngu\u1ed3n v\u1ed1n kinh doanh th\u00ec<\/em>\u00a0kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><em>N\u1ebfu kho\u1ea3n ch\u00eanh l\u1ec7ch cao h\u01a1n n\u00e0y \u0111\u01b0\u1ee3c chia cho c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u0169 th\u00ec<\/em>\u00a0kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y l\u00e0 thu nh\u1eadp c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u0169.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"23\">\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_thu_nhap_khac_theo_quy_dinh_cua_phap_luat\"><\/span>C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<\/li>\n<\/ol>\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: 97.5444947209653%; height: 30px;\">\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<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_doanh_thu_de_tinh_thu_nhap_chiu_thue\"><\/span>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<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 <strong>doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/strong>.<\/p>\n<ul>\n<li>\n<h3><span class=\"ez-toc-section\" id=\"Neu_nop_thue_GTGT_theo_phuong_phap_truc_tiep\"><\/span><span id=\"Neu_nop_thue_GTGT_theo_phuong_phap_truc_tiep\" class=\"ez-toc-section\"><\/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 <strong>doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/strong><\/p>\n<figure id=\"attachment_232374\" aria-describedby=\"caption-attachment-232374\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232374 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Xac-dinh-doanh-thu-de-tinh-thu-nhap-chiu-thue-2.jpg\" alt=\"Xac-dinh-doanh-thu-de-tinh-thu-nhap-chiu-thue\" width=\"680\" height=\"641\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Xac-dinh-doanh-thu-de-tinh-thu-nhap-chiu-thue-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Xac-dinh-doanh-thu-de-tinh-thu-nhap-chiu-thue-2-300x283.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232374\" class=\"wp-caption-text\"><em>X\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em><\/figcaption><\/figure>\n<blockquote><p>X<span style=\"font-family: arial, helvetica, sans-serif;\">em chi ti\u1ebft \u201c<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>\u201d<\/span><\/p><\/blockquote>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft v\u1ec1\u00a0<strong>23 kho\u1ea3n thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN<\/strong>, \u0111\u1ec3 vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c nhanh ch\u00f3ng v\u00e0 ti\u1ebft ki\u1ec7m, 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 &amp; quy\u1ebft to\u00e1n thu\u1ebf\u00a0c\u1ee7a ch\u00fang t\u00f4i. 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>Thu nh\u1eadp kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng ph\u00e1t sinh t\u1ea1i doanh nghi\u1ec7p, \u0111\u00e2y c\u0169ng l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax s\u1ebd chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc 23 kho\u1ea3n thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf TNDN sau \u0111\u00e2y: 23 kho\u1ea3n thu [&#8230;]\n","protected":false},"author":1,"featured_media":232375,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[837],"class_list":["post-232368","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\/232368"}],"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=232368"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232368\/revisions"}],"predecessor-version":[{"id":232376,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232368\/revisions\/232376"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232375"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}