{"id":10480,"date":"2021-06-02T11:23:37","date_gmt":"2021-06-02T04:23:37","guid":{"rendered":"https:\/\/fastquality.daisyweb.dev\/uncategorized-vi\/cac-sai-sot-can-tranh-khi-quyet-toan-thue\/"},"modified":"2021-06-02T11:23:37","modified_gmt":"2021-06-02T04:23:37","slug":"cac-sai-sot-can-tranh-khi-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/fasqua.vn\/vi\/cac-sai-sot-can-tranh-khi-quyet-toan-thue\/","title":{"rendered":"C\u00e1c sai s\u00f3t c\u1ea7n tr\u00e1nh khi quy\u1ebft to\u00e1n thu\u1ebf"},"content":{"rendered":"

Nh\u1eb1m h\u1ea1n ch\u1ebf nh\u1eefng sai s\u00f3t v\u1ec1 doanh thu t\u00ednh thu\u1ebf, c\u00e1c kho\u1ea3n chi ph\u00ed kh\u1ea5u tr\u1eeb\u2026 m\u00e0 c\u00e1c DN hay c\u00f4ng ty th\u01b0\u1eddng m\u1eafc ph\u1ea3i trong 3 n\u0103m g\u1ea7n \u0111\u00e2y, C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh v\u00e0 Chi c\u1ee5c thu\u1ebf c\u00e1c qu\u1eadn, huy\u1ec7n v\u1eeba \u0111\u01b0a ra m\u1ed9t s\u1ed1 l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf<\/strong> Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) n\u0103m 2019. C\u00f9ng Fast Quality<\/strong> t\u00ecm hi\u1ec3u th\u00f4ng tin chi ti\u1ebft qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9!<\/em><\/p>\n

V\u1ec1 doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/h2>\n
\"H\u00e0ng

H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 bi\u1ebfu t\u1eb7ng, tr\u01b0\u1eddng h\u1ee3p d\u00f9ng \u0111\u1ec3 bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf TNDN<\/p><\/div>\n

V\u1ec1 doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 bi\u1ebfu t\u1eb7ng, tr\u01b0\u1eddng h\u1ee3p d\u00f9ng \u0111\u1ec3 bi\u1ebfu t\u1eb7ng kh\u00e1ch h\u00e0ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf TNDN; tr\u01b0\u1eddng h\u1ee3p d\u00f9ng \u0111\u1ec3 bi\u1ebfu t\u1eb7ng kh\u00f4ng ph\u1ea3i l\u00e0 kh\u00e1ch h\u00e0ng, kh\u00f4ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/p>\n

Kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n chi c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (bao g\u1ed3m h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng) t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>\n

\u0110\u1ed1i v\u1edbi kho\u1ea3n chi ti\u1ec1n h\u1ecdc cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam<\/h2>\n

\u0110\u1ed1i v\u1edbi kho\u1ea3n chi ti\u1ec1n h\u1ecdc cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam theo b\u1eadc h\u1ecdc t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p ho\u1eb7c chi ti\u1ec1n tr\u1ea3 ti\u1ec1n nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/p>\n

Kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u1ef1c t\u1ebf ch\u01b0a chi, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m sau li\u1ec1n k\u1ebf.<\/p>\n

Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng trong doanh nghi\u1ec7p<\/h2>\n
\"K\u1ebf

M\u1ee9c d\u1ef1 ph\u00f2ng h\u00e0ng n\u0103m do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n<\/p><\/div>\n

M\u1ee9c d\u1ef1 ph\u00f2ng h\u00e0ng n\u0103m do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n. Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o sau khi tr\u00edch l\u1eadp, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb l\u1ed7,n\u1ebfu doanh nghi\u1ec7p b\u1ecb l\u1ed7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ee7 17%.Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 DN t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean (do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/p>\n

Doanh nghi\u1ec7p trong n\u0103m c\u00f3 ph\u00e1t sinh b\u00e1n to\u00e0n b\u1ed9 C\u00f4ng ty TNHH M\u1ed9t th\u00e0nh vi\u00ean d\u01b0\u1edbi h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 g\u1eafn b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec trong n\u0103m khi ph\u00e1t sinh n\u1ed9p thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 k\u00ea khai theo m\u1eabu s\u1ed1 06\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC. Cu\u1ed1i n\u0103m khi th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n t\u1ed5ng h\u1ee3p t\u1edd khai 06\/TNDN, c\u00f9ng v\u1edbi t\u1edd khai 02\/TNDN v\u00e0o ph\u1ee5 l\u1ee5c 03-5\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/p>\n

S\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p trong n\u0103m k\u00ea khai khi quy\u1ebft to\u00e1n thu\u1ebf<\/h2>\n
\"Thu\u1ebf

S\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p trong n\u0103m k\u00ea khai tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf TNDN trong n\u0103m t\u00e0i ch\u00ednh<\/p><\/div>\n

S\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p trong n\u0103m k\u00ea khai tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf TNDN trong n\u0103m t\u00e0i ch\u00ednh (t\u1eeb ng\u00e0y \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh cho \u0111\u1ebfn h\u1ebft ng\u00e0y th\u1ee9 30 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh) sau khi \u0111\u00e3 b\u00f9 tr\u1eeb h\u1ebft v\u1edbi c\u00e1c kho\u1ea3n thu\u1ebf n\u1ee3 n\u0103m tr\u01b0\u1edbc ch\u1ed1t \u0111\u1ebfn 31\/1 (n\u0103m t\u00e0i ch\u00ednh tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch) v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh trong n\u0103m t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (c\u00f3 c\u00f9ng ti\u1ec3u m\u1ee5c).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf<\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p 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 TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n t\u1eeb 20% tr\u1edf l\u00ean 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 theo ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7aa 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.<\/p>\n

\u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf TNDN 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 quy \u0111\u1ecbnh (th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m) 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 quy\u1ebft to\u00e1n.<\/p>\n

Ch\u00ednh v\u00ec th\u1ec3, b\u1ea5t k\u1ef3 c\u00f4ng ty d\u00f9 l\u1edbn hay nh\u1ecf, kinh doanh trong lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 n\u00e0o c\u0169ng c\u1ea7n c\u00f3 k\u1ebf to\u00e1n \u0111\u1ec3 ch\u1ee7 doanh nghi\u1ec7p n\u1eafm b\u1eaft \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh kinh doanh, h\u1ea1n ch\u1ebf r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 x\u1eed l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u00e1ng ti\u1ebfc x\u1ea3y ra \u0111\u1ed1i v\u1edbi c\u1ee7a doanh nghi\u1ec7p m\u00ecnh. Do \u0111\u00f3 vi\u1ec7c thu\u00ea d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/strong> b\u00ean ngo\u00e0i kh\u00f4ng ch\u1ec9 l\u00e0 gi\u1ea3i quy\u1ebft kh\u00e2u s\u1ed5 s\u00e1ch, gi\u1ea5y t\u1edd, ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o hay quy\u1ebft to\u00e1n thu\u1ebf\u2026 m\u00e0 c\u00f2n l\u00e0 trao g\u1eedi c\u1ea3 s\u1ef1 tin t\u01b0\u1edfng cho lo\u1ea1i h\u00ecnh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/strong>. Ch\u00ednh v\u00ec v\u1eady, khi \u0111\u1ebfn v\u1edbi Fast Quality<\/strong>, m\u1ecdi v\u1ea5n \u0111\u1ec1 v\u1ec1 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a qu\u00fd kh\u00e1ch h\u00e0ng \u0111\u1ec1u \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft nhanh ch\u00f3ng, uy t\u00edn v\u00e0 hi\u1ec7u qu\u1ea3.<\/p>\n","protected":false},"excerpt":{"rendered":"

Nh\u1eb1m h\u1ea1n ch\u1ebf nh\u1eefng sai s\u00f3t v\u1ec1 doanh thu t\u00ednh thu\u1ebf, c\u00e1c kho\u1ea3n chi ph\u00ed kh\u1ea5u tr\u1eeb\u2026 m\u00e0 c\u00e1c DN hay c\u00f4ng ty th\u01b0\u1eddng m\u1eafc…<\/p>\n","protected":false},"author":3,"featured_media":10081,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[437],"tags":[441],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/10480"}],"collection":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/comments?post=10480"}],"version-history":[{"count":0,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/10480\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media\/10081"}],"wp:attachment":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media?parent=10480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/categories?post=10480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/tags?post=10480"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=10480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}