{"id":10500,"date":"2021-06-02T11:32:44","date_gmt":"2021-06-02T04:32:44","guid":{"rendered":"https:\/\/fastquality.daisyweb.dev\/uncategorized-vi\/quyet-toan-thue-thu-nhap-doanh-nghiep-nam-nay-co-gi-moi\/"},"modified":"2021-06-02T11:32:44","modified_gmt":"2021-06-02T04:32:44","slug":"quyet-toan-thue-thu-nhap-doanh-nghiep-nam-nay-co-gi-moi","status":"publish","type":"post","link":"https:\/\/fasqua.vn\/vi\/quyet-toan-thue-thu-nhap-doanh-nghiep-nam-nay-co-gi-moi\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m nay c\u00f3 g\u00ec m\u1edbi?"},"content":{"rendered":"<p style=\"text-align: justify;\">H\u1eb1ng n\u0103m doanh nghi\u1ec7p lu\u00f4n ph\u1ea3i tr\u1ea3i qua quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o c\u00e1c k\u00ec k\u1ebf to\u00e1n ho\u1eb7c cu\u1ed1i n\u0103m, v\u00e0o nh\u1eefng d\u1ecbp n\u00e0y c\u00f4ng ty d\u01b0\u1eddng nh\u01b0 b\u1ecb qu\u00e1 t\u1ea3i, ho\u1eb7c x\u1ea3y ra nhi\u1ec1u sai s\u00f3t, ngo\u00e0i ra c\u00f2n x\u1ea3y ra l\u1ed7i v\u00ec quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt theo n\u0103m n\u00ean doanh nghi\u1ec7p ch\u01b0a c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi. Qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u00e3y c\u00f9ng <a href=\"https:\/\/fasqua.vn\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>Fast Quality<\/strong><\/a> t\u00ecm hi\u1ec3u xem quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m nay c\u00f3 g\u00ec m\u1edbi nh\u00e9.<\/p>\n<h2 style=\"text-align: justify;\">C\u00e1c chi ph\u00ed doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/h2>\n<div id=\"attachment_10127\" style=\"width: 710px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-10127\" class=\"wp-image-10127\" src=\"https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/chi-phi-TLDN.jpg\" alt=\"Kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN\" width=\"700\" height=\"560\" srcset=\"https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/chi-phi-TLDN.jpg 1500w, https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/chi-phi-TLDN-300x240.jpg 300w, https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/chi-phi-TLDN-1024x819.jpg 1024w, https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/chi-phi-TLDN-768x614.jpg 768w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><p id=\"caption-attachment-10127\" class=\"wp-caption-text\">C\u00e1c chi ph\u00ed doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/p><\/div>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 25\/2018\/TT-BTC h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP v\u1ec1 vi\u1ec7c b\u1ed5 sung th\u00eam m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/p>\n<p style=\"text-align: justify;\">C\u1ee5 th\u1ec3, v\u1ec1 nguy\u00ean t\u1eafc, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n. \u0110\u00f3 l\u00e0 c\u00e1c kho\u1ea3n chi sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; Kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p; Kho\u1ea3n chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li>Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li>Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi kho\u1ea3n chi c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 s\u1ed1 173\/2016\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 3 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 15\/12\/2016.<\/p>\n<div id=\"attachment_10131\" style=\"width: 710px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-10131\" class=\"wp-image-10131\" src=\"https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/hang-hoa.jpg\" alt=\"Thu\u1ebf cho h\u00e0ng h\u00f3a\" width=\"700\" height=\"393\" srcset=\"https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/hang-hoa.jpg 660w, https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/hang-hoa-300x169.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><p id=\"caption-attachment-10131\" class=\"wp-caption-text\">T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng l\u01b0u \u00fd 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<\/p><\/div>\n<p style=\"text-align: justify;\">Theo \u0111\u00f3, b\u1ecf quy \u0111\u1ecbnh &#8220;ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n ph\u1ea3i l\u00e0 t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf&#8221;.<\/p>\n<p style=\"text-align: justify;\">T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng l\u01b0u \u00fd 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<p style=\"text-align: justify;\">T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng cho bi\u1ebft, \u0111\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 ho\u1eb7c ti\u1ec1n nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p chi tr\u1ea3 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<p style=\"text-align: justify;\">Tuy nhi\u00ean, s\u1ebd 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. 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%.<\/p>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">&gt;&gt;&gt;Xem th\u00eam: <a href=\"https:\/\/fasqua.vn\/tin-tuc\/quy-trinh-6-buoc-hoan-tat-thu-tuc-thanh-lap-doanh-nghiep\/\" rel=\"bookmark\">Quy tr\u00ecnh 6 b\u01b0\u1edbc ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c Th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/a><\/p>\n<h2 style=\"text-align: justify;\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN bao g\u1ed3m nh\u1eefng g\u00ec?<\/h2>\n<div id=\"attachment_10130\" style=\"width: 710px\" class=\"wp-caption aligncenter\"><img aria-describedby=\"caption-attachment-10130\" class=\"wp-image-10130\" src=\"https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/tax-TNDN.jpg\" alt=\"H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN\" width=\"700\" height=\"384\" srcset=\"https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/tax-TNDN.jpg 730w, https:\/\/fasqua.vn\/wp-content\/uploads\/2019\/11\/tax-TNDN-300x164.jpg 300w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><p id=\"caption-attachment-10130\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/p><\/div>\n<p style=\"text-align: justify;\">Theo T\u1ed5ng c\u1ee5c Thu\u1ebf, H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ea7y \u0111\u1ee7 bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN theo m\u1eabu s\u1ed1 03\/TNDN (ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC)<\/li>\n<li>B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m ho\u1eb7c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c DN th\u1ef1c hi\u1ec7n chia, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh DN, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/li>\n<li>M\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ph\u1ee5 l\u1ee5c k\u00e8m theo t\u1edd khai (t\u00f9y theo th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf): Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo m\u1eabu s\u1ed1 03-1A\/TNDN (d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5), m\u1eabu s\u1ed1 03-1B\/TNDN (d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c ng\u00e2n h\u00e0ng, t\u00edn d\u1ee5ng), m\u1eabu s\u1ed1 03-1C\/TNDN (d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1c c\u00f4ng ty ch\u1ee9ng kho\u00e1n, c\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua.<\/p>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">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\u00e1n 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<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh \u0111\u00f3, \u0111\u1ed1i v\u1edbi 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\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.<\/p>\n<p style=\"text-align: justify;\">\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<p style=\"text-align: justify;\">&gt;&gt;&gt;Xem th\u00eam: <a href=\"https:\/\/fasqua.vn\/tin-tuc\/6-loi-ich-vang-khi-su-dung-dich-vu-ke-toan\/\" rel=\"bookmark\">6 l\u1ee3i \u00edch \u201cv\u00e0ng\u201d khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n<\/a><\/p>\n<p style=\"text-align: justify;\">Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c Qu\u00fd c\u00f4ng ty mu\u1ed1n trao \u0111\u1ed5i chi ti\u1ebft th\u00eam v\u1ec1 d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a <strong>C\u00f4ng ty TNHH Fast Quality<\/strong>, vui l\u00f2ng li\u00ean h\u1ec7 qua email<strong>\u00a0fasqua.vn@gmail.com<\/strong> ho\u1eb7c hotline <strong>0945659779<\/strong>\u00a0\u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi. \u0110\u1ed9i ng\u0169 nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n c\u1ee7a ch\u00fang t\u00f4i s\u1ebd gi\u1ea3i \u0111\u00e1p m\u1ecdi v\u1ea5n \u0111\u1ec1 c\u1ee7a qu\u00fd kh\u00e1ch trong th\u1eddi gian s\u1edbm nh\u1ea5t.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1eb1ng n\u0103m doanh nghi\u1ec7p lu\u00f4n ph\u1ea3i tr\u1ea3i qua quy tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o c\u00e1c k\u00ec k\u1ebf to\u00e1n ho\u1eb7c cu\u1ed1i n\u0103m,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":10131,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[437],"tags":[448],"yst_prominent_words":[],"_links":{"self":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/10500"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/comments?post=10500"}],"version-history":[{"count":0,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/posts\/10500\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media\/10131"}],"wp:attachment":[{"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/media?parent=10500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/categories?post=10500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/tags?post=10500"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/fasqua.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=10500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}