{"id":85161,"date":"2023-05-28T18:28:42","date_gmt":"2023-05-28T11:28:42","guid":{"rendered":"https:\/\/corporatecounsels.vn\/?p=85161"},"modified":"2023-12-12T15:33:46","modified_gmt":"2023-12-12T08:33:46","slug":"cach-tinh-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/corporatecounsels.vn\/vi\/cach-tinh-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"C\u00e1ch T\u00ednh Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p"},"content":{"rendered":"<p>C\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf lu\u00f4n l\u00e0 n\u1ed7i \u00e1m \u1ea3nh c\u1ee7a doanh nghi\u1ec7p. L\u00e0m th\u1ebf n\u00e0o hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang? \u0110\u00e2y l\u00e0 \u0111i\u1ec1u m\u00e0 h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p mong mu\u1ed1n. Trong ph\u1ea7n n\u00e0y ch\u00fang t\u00f4i s\u1ebd cung c\u1ea5p cho c\u00e1c b\u1ea1n c\u00e1ch t\u00ednh <strong>Thu\u1ebf thu nh\u00e2p doanh nghi\u1ec7p<\/strong> v\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan.<\/p>\n<h2><strong>Thu\u1ebf thu nh\u00e2p doanh nghi\u1ec7p<\/strong> <strong>l\u00e0 g\u00ec?<\/strong>&nbsp;&nbsp;<\/h2>\n<p>Ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf hi\u1ec7n t\u1ea1i kh\u00f4ng c\u00f3 \u0111\u1ecbnh ngh\u0129a c\u1ee5 th\u1ec3 \u2018thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u2019 l\u00e0 g\u00ec. Tuy nhi\u00ean, d\u1ef1a v\u00e0o c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn s\u1eafc thu\u1ebf n\u00e0y th\u00ec c\u00f3 th\u1ec3 hi\u1ec3u thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu \u0111\u00e1nh tr\u00ean ph\u1ea7n thu nh\u1eadp sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p ph\u00e1p li\u00ean quan \u0111\u1ebfn thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h2><strong>\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p<\/strong> <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n<p>\u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008 (b\u1ed5 sung n\u0103m 2013 v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf 2014) (<strong>Lu\u1eadt Thu\u1ebf TNDN<\/strong>) quy \u0111\u1ecbnh: &nbsp;Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p) bao g\u1ed3m: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam; &nbsp;T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3; &nbsp;\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; T\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp.<\/p>\n<h2><strong>Vai tr\u00f2 c\u1ee7a<\/strong> <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/strong><\/h2>\n<p>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd, ph\u00e1t tri\u1ec3n x\u00e3 h\u1ed9i. Trong \u0111\u00f3 c\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn m\u1ed9t v\u00e0i v\u00e0i tr\u00f2 n\u1ed5i b\u1eadt sau:<\/p>\n<ul>\n<li>\u0110\u1ea3m b\u1ea3o ngu\u1ed3n thu \u1ed5n \u0111\u1ecbnh cho Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>L\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng c\u1ee7a nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c qu\u1ea3n l\u00fd v\u0129 m\u00f4 n\u1ec1n kinh t\u1ebf, \u0111i\u1ec1u ti\u1ebft c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<li>Th\u1ec3 hi\u1ec7n vai tr\u00f2 \u0111\u1eb7c tr\u01b0ng c\u1ee7a thu\u1ebf l\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng x\u00e3 h\u1ed9i.<\/li>\n<li>L\u00e0 c\u00f4ng c\u1ee5 \u0111\u00e1nh gi\u00e1 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/li>\n<li>\u0110\u00f3ng vai tr\u00f2 quan tr\u1ecdng chuy\u1ec3n d\u1ecbch c\u01a1 c\u1ea5u kinh t\u1ebf v\u00e0 thu h\u00fat \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<h2><strong>K\u1ef3 t\u00ednh<\/strong><strong> thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n<p>K\u1ef3 t\u00ednh thu\u1ebf Thu nh\u1eadp doanh nhi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p l\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN.<\/p>\n<h2><strong>C\u00e1ch t\u00ednh<\/strong> <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> <strong>theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/strong><\/h2>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 6 Lu\u1eadt Thu\u1ebf TNDN, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP, <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n<p><strong>Thu\u1ebf thu nh\u1eadp doanh nhi\u1ec7p<\/strong><strong> = Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 x Thu\u1ebf su\u1ea5t<\/strong><\/p>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li><em>Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; (Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf + C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh)<\/em><\/li>\n<li><em>Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Doanh thu \u2013 Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb + C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/em><\/li>\n<li>Thu\u1ebf su\u1ea5t thu\u1ebf TNDN: C\u0103n c\u1ee9 \u0110i\u1ec1u 10, \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf TNDN v\u00e0 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP, m\u1ee9c thu\u1ebf su\u1ea5t <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p <\/strong>thu\u1ebf l\u00e0 20%, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i ho\u1eb7c \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n<h2><strong>C\u00e1c kho\u1ea3n<\/strong> <strong>l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh:<\/strong><\/h2>\n<p>S\u1ed1 l\u1ed7 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 theo nguy\u00ean t\u1eafc:<\/p>\n<ul>\n<li>Ch\u1ec9 chuy\u1ec3n l\u1ed7 khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 l\u00e0 l\u00e3i. L\u00e3i th\u00ec chuy\u1ec3n l\u1ed7, n\u1ebfu l\u1ed7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 t\u1eeb k\u1ef3 tr\u01b0\u1edbc sang.<\/li>\n<li>S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo.<\/li>\n<li>S\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n gi\u1eefa c\u00e1c qu\u00fd v\u1edbi nhau v\u00e0 gi\u1eefa c\u00e1c n\u0103m v\u1edbi nhau.<\/li>\n<li>Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m sinh l\u1ed7.<\/li>\n<\/ul>\n<h2><strong>Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n<\/strong> <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/strong><\/h2>\n<p>Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf TNDN. M\u1ed9t s\u1ed1 v\u00ed d\u1ee5 v\u1ec1 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n<ul>\n<li>Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p.<\/li>\n<li>Thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc, sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/li>\n<li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi t\u00e0n t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i.<\/li>\n<li>\u2026<\/li>\n<\/ul>\n<h2><strong>C\u00e1c<\/strong><strong> tr\u01b0\u1eddng h\u1ee3p t\u00ednh<\/strong> <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n<p>C\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (hay thu nh\u1eadp ch\u1ecbu thu\u1ebf) \u0111\u01b0\u1ee3c c\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf TNDN v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn g\u1ed3m:<\/p>\n<ul>\n<li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;<\/li>\n<li>Thu nh\u1eadp kh\u00e1c: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia 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,\u2026&nbsp;&nbsp;<\/li>\n<\/ul>\n<h2><strong>Doanh thu<\/strong><\/h2>\n<p>Doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n thu \u0111\u01b0\u1ee3c trong qu\u00e1 tr\u00ecnh mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c. Doanh thu c\u00f2n g\u1ecdi l\u00e0 thu nh\u1eadp.<\/p>\n<h2><strong>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/strong><\/h2>\n<p>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed &nbsp;\u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau: (i) 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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; (ii) C\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb, ho\u00e1 \u0111\u01a1n h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; (iii) Ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>\n<h2><strong>Th\u1ee7 t\u1ee5c k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n v\u00e0 th\u1ee7 t\u1ee5c k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/p>\n<p><em><u>B\u01b0\u1edbc 1<\/u><\/em><em>. L\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf<\/em><\/p>\n<p><em><u>B\u01b0\u1edbc 2<\/u><\/em><em>: N\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf <\/em><strong>thu nh\u1eadp doanh nghi\u1ec7p<\/strong><em> t\u1ea1i c\u01a1 quan thu\u1ebf<\/em><\/p>\n<p><em><u>B\u01b0\u1edbc 3:<\/u><\/em><em>&nbsp;C\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft<\/em><\/p>\n<h2><strong>Th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf<\/strong> <strong>thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n<p>\u0110\u1ea7u ti\u00ean doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3, sau \u0111\u00f3 ti\u1ebfn h\u00e0nh n\u1ed9p qua c\u00e1c h\u00ecnh th\u1ee9c: Th\u00f4ng qua ng\u00e2n h\u00e0ng, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, c\u00e1c t\u1ed5 ch\u1ee9c \u1ee7y nhi\u1ec7m thu thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf online.<strong>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<\/strong><\/p>\n<h2><strong>N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/strong> <strong>thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n<ul>\n<li>N\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/li>\n<li>N\u1ebfu DN c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c n\u1ed9p cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c.<\/li>\n<li>N\u1ebfu DN c\u00f3 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c nh\u01b0ng h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3 kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>.<\/li>\n<\/ul>\n<h2><strong>N\u01a1i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n<p>Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn c\u00e1c c\u00e1ch n\u1ed9p thu\u1ebf sau:<\/p>\n<ul>\n<li>N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf.<\/li>\n<li>N\u1ed9p qua qua h\u1ec7 th\u1ed1ng b\u01b0u ch\u00ednh.<\/li>\n<li>N\u1ed9p h\u1ed3 s\u01a1 th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<h2><strong>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 44 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, th\u1eddi h\u1ea1n khai, n\u1ed9p v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p <\/strong>nh\u01b0 sau:<\/p>\n<ul>\n<li>Th\u1eddi h\u1ea1n n\u1ed9p <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/li>\n<li>Th\u1eddi h\u1ea1n n\u1ed9p s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng th\u1ee9 3 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h2><strong>\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p <\/strong><\/h2>\n<p>\u01afu \u0111\u00e3i <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m ch\u1ebf \u0111\u1ecbnh ph\u00e1p lu\u1eadt.&nbsp; Theo \u0111\u00f3 Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh nh\u1eefng h\u00ecnh th\u1ee9c h\u1ed7 tr\u1ee3, gi\u00fap \u0111\u1ee1 ch\u1ee7 th\u1ec3 n\u1ed9p <strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> khi c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh nh\u1eb1m \u0111\u1ea9y m\u1ea1nh ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p, t\u1ea1o \u0111\u1ed9ng l\u1ef1c th\u00fac \u0111\u1ea9y t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf theo \u0111\u1ecbnh h\u01b0\u1edbng ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>N\u1ed9i dung \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p g\u1ed3m \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t, v\u1ec1 th\u1eddi gian mi\u1ec5n mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf,\u2026 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng 3 Lu\u1eadt thu\u1ebf TNDN.<\/p>\n<h2>M\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u01b0u \u0111\u00e3i<\/h2>\n<h3><strong>V\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t thu\u1ebf <\/strong><strong>thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h3>\n<p>\u01afu \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf TNDN. &nbsp;Theo \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh th\u00ec s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i nh\u01b0 Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% trong th\u1eddi gian m\u01b0\u1eddi n\u0103m hay H\u1ee3p t\u00e1c x\u00e3 d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p v\u00e0 qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%.<\/p>\n<p><strong>V\u1ec1 \u01b0u \u0111\u00e3i v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf ho\u1eb7c gi\u1ea3m <\/strong><strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/p>\n<p>\u01afu \u0111\u00e3i v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf ho\u1eb7c gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf TNDN.&nbsp; Theo \u0111\u00f3, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf nh\u01b0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu c\u00f4ng nghi\u1ec7p, tr\u1eeb khu c\u00f4ng nghi\u1ec7p thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i thu\u1eadn l\u1ee3i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 hai n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 b\u1ed1n n\u0103m ti\u1ebfp theo, \u2026&nbsp; &nbsp;<\/p>\n<h2><strong>K\u00ea khai gi\u1ea3m <\/strong><strong>thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/strong><\/h2>\n<h3><strong>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m khi t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng qu\u00fd<\/strong><\/h3>\n<h3><strong>B\u01b0\u1edbc 2: K\u00ea khai gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h3>\n<h3><strong>B\u01b0\u1edbc 3: X\u00e1c nh\u1eadn k\u1ebft qu\u1ea3<\/strong><\/h3>\n<p>N\u1ebfu \u0111\u1ed9c gi\u1ea3 c\u00f3 b\u1ea5t k\u1ef3 c\u00e2u h\u1ecfi ho\u1eb7c th\u1eafc m\u1eafc n\u00e0o v\u1ec1 v\u1ea5n \u0111\u1ec1 \u0111\u1ea1i di\u1ec7n trong doanh nghi\u1ec7p, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi c\u00e1c lu\u1eadt s\u01b0 d\u00e0y d\u1eb7n kinh nghi\u1ec7m c\u1ee7a ch\u00fang t\u00f4i t\u1ea1i<a href=\"mailto:letran@corporatecounsels.vn\"> letran@corporatecounsels.vn<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf lu\u00f4n l\u00e0 n\u1ed7i \u00e1m \u1ea3nh c\u1ee7a doanh nghi\u1ec7p. L\u00e0m th\u1ebf n\u00e0o hi\u1ec3u v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang? \u0110\u00e2y l\u00e0 \u0111i\u1ec1u m\u00e0 h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p mong mu\u1ed1n. Trong ph\u1ea7n n\u00e0y ch\u00fang t\u00f4i s\u1ebd cung c\u1ea5p cho c\u00e1c b\u1ea1n c\u00e1ch t\u00ednh Thu\u1ebf thu nh\u00e2p doanh nghi\u1ec7p v\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean [&hellip;]<\/p>\n","protected":false},"author":43,"featured_media":85162,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[404],"tags":[],"_links":{"self":[{"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/posts\/85161"}],"collection":[{"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/users\/43"}],"replies":[{"embeddable":true,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/comments?post=85161"}],"version-history":[{"count":4,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/posts\/85161\/revisions"}],"predecessor-version":[{"id":86654,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/posts\/85161\/revisions\/86654"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/media\/85162"}],"wp:attachment":[{"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/media?parent=85161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/categories?post=85161"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corporatecounsels.vn\/vi\/wp-json\/wp\/v2\/tags?post=85161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}