{"id":232377,"date":"2021-04-12T15:33:31","date_gmt":"2021-04-12T08:33:31","guid":{"rendered":"https:\/\/gtax.vn\/?p=232377"},"modified":"2021-04-13T14:42:15","modified_gmt":"2021-04-13T07:42:15","slug":"tam-nop-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tam-nop-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"T\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"<article id=\"post-225410\" class=\"post-225410 post type-post status-publish format-standard has-post-thumbnail hentry category-thue-thu-nhap-doanh-nghiep tag-bao-cao-tai-chinh tag-khai-thue-theo-quy tag-tam-nop tag-thue-thu-nhap-doanh-nghiep\">\n<div class=\"article-inner\">\n<div class=\"entry-content single-page\">\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">K\u1ebf to\u00e1n GTax sau \u0111\u00e2y chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc m\u1ed9t n\u1ed9i dung r\u1ea5t quan tr\u1ecdng \u0111\u00f3 l\u00e0 &#8220;<strong>T\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>&#8220;, v\u00e0 B\u1ea1n \u0111\u1ecdc l\u01b0u \u00fd b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2021 doanh nghi\u1ec7p t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo ngh\u1ecb \u0111\u1ecbnh 126. Chi ti\u1ebft v\u1ec1 n\u1ed9i dung n\u00e0y nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ed1 thu\u1ebf c\u1ea7n ph\u1ea3i n\u1ed9p bao nhi\u00eau l\u00e0 ho\u00e0n to\u00e0n do doanh nghi\u1ec7p t\u1ef1 c\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 TNDN) c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u00e0 d\u1ef1 ki\u1ebfn k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m nay \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (nh\u01b0 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh) th\u00ec c\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh qu\u00fd v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf c\u1ea7n t\u1ea1m n\u1ed9p.<\/span><\/p>\n<figure id=\"attachment_232389\" aria-describedby=\"caption-attachment-232389\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232389 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Tam-nop-thue-thu-nhap-doanh-nghiep-tndn-2.jpg\" alt=\"T\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" width=\"680\" height=\"520\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Tam-nop-thue-thu-nhap-doanh-nghiep-tndn-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Tam-nop-thue-thu-nhap-doanh-nghiep-tndn-2-300x229.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232389\" class=\"wp-caption-text\"><em>Doanh nghi\u1ec7p ph\u1ea3i\u00a0th\u1ef1c hi\u1ec7n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0ch\u1eadm nh\u1ea5t l\u00e0 v\u00e0o ng\u00e0y th\u1ee9 30 c\u1ee7a qu\u00fd ti\u1ebfp theo<\/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\/tam-nop-thue-thu-nhap-doanh-nghiep\/#Cap_nhat_Nghi_dinh_126\" >C\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 126<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/tam-nop-thue-thu-nhap-doanh-nghiep\/#Tam_nop_thue_thu_nhap_doanh_nghiep_khi_nao\" >T\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/tam-nop-thue-thu-nhap-doanh-nghiep\/#Xac_dinh_so_thue_TNDN_tam_nop\" >X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/tam-nop-thue-thu-nhap-doanh-nghiep\/#Vi_du_cach_tinh_thue_thu_nhap_doanh_nghiep_tam_nop\" >V\u00ed d\u1ee5 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/tam-nop-thue-thu-nhap-doanh-nghiep\/#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><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cap_nhat_Nghi_dinh_126\"><\/span><span style=\"color: #ff0000;\">C\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 126<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\"><strong><span id=\"So_thue_TNDN_tam_nop_3_quy_khong_thap_hon_75_so_thue_ca_nam\">S\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p 3 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf c\u1ea3 n\u0103m<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 6 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP th\u00ec t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a<strong> 03 qu\u00fd \u0111\u1ea7u n\u0103m t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m<\/strong>. \u00c1p d\u1ee5ng b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p 03 qu\u00fd \u0111\u1ea7u n\u0103m th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu\u00fd 03 \u0111\u1ebfn ng\u00e0y n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p><\/blockquote>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tuy vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf TNDN n\u00e0y l\u00e0 do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh \u2013 t\u1ee9c l\u00e0, \u0111\u1ec1 cao t\u00ednh t\u1ef1 gi\u00e1c, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p \u2013 nh\u01b0ng v\u1eabn c\u00f3 c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 bu\u1ed9c doanh nghi\u1ec7p nghi\u00eam ch\u1ec9nh th\u1ef1c hi\u1ec7n;<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tam_nop_thue_thu_nhap_doanh_nghiep_khi_nao\"><\/span>T\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p khi n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">H\u00e0ng qu\u00fd, doanh nghi\u1ec7p ph\u1ea3i\u00a0th\u1ef1c hi\u1ec7n<strong> t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>\u00a0c\u1ee7a qu\u00fd \u0111\u00f3, ch\u1eadm nh\u1ea5t l\u00e0 v\u00e0o <strong>ng\u00e0y th\u1ee9 30 c\u1ee7a qu\u00fd ti\u1ebfp theo<\/strong> qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf;\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Xac_dinh_so_thue_TNDN_tam_nop\"><\/span>X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>c<\/em><em>\u1ee5 th\u1ec3:<\/em><\/span><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>N\u1ebfu T\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf th\u1ea5p h\u01a1n S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n t\u1eeb 20% tr\u1edf l\u00ean;<\/em> th\u00ec, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1eeb 20% tr\u1edf l\u00ean gi\u1eefa s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n, t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf qu\u00fd IV c\u1ee7a doanh nghi\u1ec7p \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu so v\u1edbi s\u1ed1 quy\u1ebft to\u00e1n.<\/span><\/li>\n<li><em>\u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p theo qu\u00fd th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n d\u01b0\u1edbi 20% m\u00e0 doanh nghi\u1ec7p ch\u1eadm n\u1ed9p so v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m<\/em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">; th\u00ec, t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu so v\u1edbi s\u1ed1 quy\u1ebft to\u00e1n.<\/span><\/li>\n<li><em>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra sau khi doanh nghi\u1ec7p \u0111\u00e3 khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m, n\u1ebfu ph\u00e1t hi\u1ec7n t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p so v\u1edbi s\u1ed1 thu\u1ebf doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai quy\u1ebft to\u00e1n<\/em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">; th\u00ec, doanh nghi\u1ec7p b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam \u0111\u00f3 t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_232388\" aria-describedby=\"caption-attachment-232388\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232388 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Tam-nop-thue-TNDN-2.jpg\" alt=\"Tam nop thue TNDN\" width=\"680\" height=\"493\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Tam-nop-thue-TNDN-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Tam-nop-thue-TNDN-2-300x218.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232388\" class=\"wp-caption-text\"><em>X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p<\/em><\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_cach_tinh_thue_thu_nhap_doanh_nghiep_tam_nop\"><\/span>V\u00ed d\u1ee5 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>C\u00f3 th\u1ec3 xem v\u00ed d\u1ee5 sau \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u01a1 ch\u1ebf n\u00e0y:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><span style=\"text-decoration: underline;\"><em>\u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014<\/em><\/span>, doanh nghi\u1ec7p A \u0111\u00e3 t\u1ea1m n\u1ed9p thu\u1ebf TNDN t\u1ed5ng c\u1ed9ng l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng; khi quy\u1ebft to\u00e1n n\u0103m, s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Nh\u01b0 v\u1eady, c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf theo quy\u1ebft to\u00e1n v\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1m t\u00ednh l\u00e0 100 \u2013 90 = 10 tri\u1ec7u \u0111\u1ed3ng; t\u1ee9c l\u00e0, ch\u00eanh l\u1ec7ch 10% so v\u1edbi s\u1ed1 thu\u1ebf theo quy\u1ebft to\u00e1n (nh\u1ecf h\u01a1n 20% c\u1ee7a 100 tri\u1ec7u).<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Do \u0111\u00f3, doanh nghi\u1ec7p A ch\u1ec9 ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng tr\u01b0\u1edbc khi h\u1ebft h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf n\u0103m; n\u1ebfu ch\u1eadm n\u1ed9p (n\u1ed9p sau khi h\u1ebft h\u1ea1n n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf n\u0103m) th\u00ec s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em><span style=\"text-decoration: underline;\">K\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015<\/span>,<\/em> A \u0111\u00e3 t\u1ea1m n\u1ed9p thu\u1ebf TNDN t\u1ed5ng c\u1ed9ng l\u00e0\u00a084\u00a0tri\u1ec7u \u0111\u1ed3ng; khi quy\u1ebft to\u00e1n n\u0103m, s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n l\u00e0 120 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Nh\u01b0 v\u1eady, c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf theo quy\u1ebft to\u00e1n v\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1m t\u00ednh l\u00e0 120 \u2013 84 = 36 tri\u1ec7u \u0111\u1ed3ng; t\u1ee9c l\u00e0, ch\u00eanh l\u1ec7ch 30% so v\u1edbi s\u1ed1 thu\u1ebf theo quy\u1ebft to\u00e1n (l\u1edbn h\u01a1n 20% x 120 = 24 tri\u1ec7u \u0111\u1ed3ng).<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1eeb 20% tr\u1edf l\u00ean c\u00f3 gi\u00e1 tr\u1ecb l\u00e0: 36 tri\u1ec7u \u2013 24 tri\u1ec7u = 12 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Khi \u0111\u00f3, doanh nghi\u1ec7p A ph\u1ea3i n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu l\u00e0 36 tri\u1ec7u \u0111\u1ed3ng; \u0111\u1ed3ng th\u1eddi:<\/span><\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p A b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch t\u1eeb 20% tr\u1edf l\u00ean l\u00e0 12 tri\u1ec7u \u0111\u1ed3ng, t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y h\u1ebft h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf qu\u00fd IV (t\u1eeb ng\u00e0y 31.01.2016) \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">N\u1ebfu doanh nghi\u1ec7p A n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7nh c\u00f2n l\u1ea1i l\u00e0 24 tri\u1ec7u \u0111\u1ed3ng sau ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m th\u00ec s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf (t\u1eeb ng\u00e0y 01.04.2016) \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 thu\u1ebf n\u00e0y.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><span style=\"text-decoration: underline;\"><em>\u0110\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2016,<\/em><\/span> A \u0111\u00e3 t\u1ea1m n\u1ed9p thu\u1ebf TNDN l\u00e0 80 tri\u1ec7u \u0111\u1ed3ng; khi quy\u1ebft to\u00e1n n\u0103m, s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n l\u00e0 70 tri\u1ec7u \u0111\u1ed3ng th\u00ec s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng s\u1ebd \u0111\u01b0\u1ee3c coi nh\u01b0 s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p c\u1ee7a n\u0103m k\u1ebf ti\u1ebfp ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><span style=\"text-decoration: underline;\"><em>Gi\u1ea3 s\u1eed trong n\u0103m 2017<\/em><\/span>, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra thu\u1ebf t\u1ea1i A v\u00e0 ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf TNDN doanh nghi\u1ec7p A ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 l\u00e0 170 tri\u1ec7u \u0111\u1ed3ng (t\u0103ng 50 tri\u1ec7u \u0111\u1ed3ng so v\u1edbi 120 tri\u1ec7u \u0111\u1ed3ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m 2015); khi \u0111\u00f3, \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf t\u0103ng th\u00eam qua thanh tra (50 tri\u1ec7u), A s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Th\u00eam v\u00e0o \u0111\u00f3, s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam 50 tri\u1ec7u \u0111\u1ed3ng n\u00e0y s\u1ebd b\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh, t\u1eeb ng\u00e0y 01.04.2016 \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p s\u1ed1 ti\u1ec1n n\u00e0y; ch\u1ee9 kh\u00f4ng t\u00e1ch ri\u00eang ph\u1ea7n ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t t\u1eeb 20% tr\u1edf l\u00ean \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf t\u0103ng th\u00eam n\u00e0y.<\/span><\/p>\n<p><span style=\"text-decoration: underline; font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>Ch\u00ednh v\u00ec th\u1ebf, doanh nghi\u1ec7p c\u1ea7n nghi\u00eam ch\u1ec9nh th\u1ef1c hi\u1ec7n vi\u1ec7c t\u1ea1m n\u1ed9p thu\u1ebf TNDN h\u00e0ng qu\u00fd.<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf t\u1ea1m t\u00ednh t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u1edf \u0111\u1ecba ph\u01b0\u01a1ng ho\u1eb7c th\u00f4ng qua c\u00e1c Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u00f3 cung c\u1ea5p d\u1ecbch v\u1ee5 thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (thu thu\u1ebf).<\/span><\/p>\n<figure id=\"attachment_232387\" aria-describedby=\"caption-attachment-232387\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232387 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/tam-nop-thue-thu-nhap-doanh-ngiep-tndn-2.jpg\" alt=\"X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p\" width=\"680\" height=\"486\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/tam-nop-thue-thu-nhap-doanh-ngiep-tndn-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/tam-nop-thue-thu-nhap-doanh-ngiep-tndn-2-300x214.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232387\" class=\"wp-caption-text\"><em>T\u1eeb 2020 s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p 3 qu\u00fd kh\u00f4ng th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf c\u1ea3 n\u0103m<\/em><\/figcaption><\/figure>\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><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><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:<\/span><\/p>\n<table style=\"width: 98.0633484162896%; height: 31px;\">\n<tbody>\n<tr>\n<td width=\"140\"><span style=\"color: #0000ff;\"><strong>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/td>\n<td width=\"23\"><span style=\"color: #0000ff;\"><strong>=<\/strong><\/span><\/td>\n<td width=\"90\"><span style=\"color: #0000ff;\"><strong>Doanh thu<\/strong><\/span><\/td>\n<td width=\"20\"><span style=\"color: #0000ff;\"><strong>\u2013<\/strong><\/span><\/td>\n<td width=\"122\"><span style=\"color: #0000ff;\"><strong>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/span><\/td>\n<td width=\"19\"><span style=\"color: #0000ff;\"><strong>+<\/strong><\/span><\/td>\n<td width=\"203\"><span style=\"color: #0000ff;\"><strong>C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng th\u00f4ng tin chi ti\u1ebft v\u1ec1\u00a0<\/span>T\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">, \u0111\u1ec3 vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c, 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:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/span><\/p>\n<div>\n<div>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">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<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">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<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">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<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">TEL: (028) 2221 6789<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/span><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n GTax sau \u0111\u00e2y chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc m\u1ed9t n\u1ed9i dung r\u1ea5t quan tr\u1ecdng \u0111\u00f3 l\u00e0 &#8220;T\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p&#8220;, v\u00e0 B\u1ea1n \u0111\u1ecdc l\u01b0u \u00fd b\u1eaft \u0111\u1ea7u t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2021 doanh nghi\u1ec7p t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo ngh\u1ecb \u0111\u1ecbnh 126. Chi ti\u1ebft v\u1ec1 n\u1ed9i dung n\u00e0y nh\u01b0 sau: [&#8230;]\n","protected":false},"author":1,"featured_media":232389,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[837],"class_list":["post-232377","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\/232377"}],"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=232377"}],"version-history":[{"count":18,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232377\/revisions"}],"predecessor-version":[{"id":232407,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232377\/revisions\/232407"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232389"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}