{"id":113,"date":"2019-12-24T07:52:28","date_gmt":"2019-12-24T07:52:28","guid":{"rendered":"http:\/\/ketoanacp.muathemewordpress.net\/?p=113"},"modified":"2019-12-24T07:55:48","modified_gmt":"2019-12-24T07:55:48","slug":"cach-tinh-thue-tndn-theo-phuong-phap-truc-tiep-tren-doanh-thu","status":"publish","type":"post","link":"https:\/\/webmaibinh.com\/w\/ketoan22011\/cach-tinh-thue-tndn-theo-phuong-phap-truc-tiep-tren-doanh-thu\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (% tr\u00ean doanh thu)"},"content":{"rendered":"
C\u00e1ch t\u00ednh thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong>\u00a0(t\u00ednh theo % tr\u00ean doanh thu) l\u00e0 c\u00e1ch t\u00ednh thu\u1ebf TNDN \u00edt \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, ch\u1ec9 x\u1ea3y ra \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (N\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p % x doanh thu). H\u00f4m nay, b\u1ea1n h\u00e3y c\u00f9ng\u00a0d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/strong>\u00a0Song Kim ph\u00e2n t\u00edch v\u00e0 t\u00ecm hi\u1ec3u v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u00e9!<\/div>\n

Thu\u1ebf su\u1ea5t thu\u1ebf TNDN v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (% tr\u00ean doanh thu)<\/strong><\/h2>\n
C\u0103n c\u1ee9 v\u00e0o kho\u1ea3n 5, \u0111i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ban h\u00e0nh ng\u00e0y 18 th\u00e1ng 06 n\u0103m 2014, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ng\u00e0y 02 th\u00e1ng 08 n\u0103m 2014, c\u00f3 quy \u0111\u1ecbnh:
\n“5. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3 nh\u01b0 sau:
\n+ \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i ti\u1ec1n cho vay): 5%.
\nRi\u00eang ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, y t\u1ebf, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt: 2%.
\n+ \u0110\u1ed1i v\u1edbi kinh doanh h\u00e0ng h\u00f3a: 1%.
\n+ \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c: 2%.”<\/em>
\nL\u01b0u \u00fd:<\/strong><\/em><\/u>\u00a0\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p d\u1ef1a tr\u00ean doanh thu theo t\u1ef7 l\u1ec7 % \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh) KH\u00d4NG M\u1eb6C NHI\u00caN s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1o t\u00ednh thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp b\u00ean tr\u00ean. Doanh nghi\u1ec7p c\u1ea7n l\u00e0m c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c t\u00ednh thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (n\u1ed9p thu\u1ebf TNDN theo % tr\u00ean doanh thu) g\u1edfi \u0111\u1ebfn chi c\u1ee5c\/c\u1ee5c thu\u1ebf qu\u1ea3n l\u00fd.\u00a0KHI v\u00e0 CH\u1ec8 KHI<\/strong><\/u>\u00a0c\u00f3 c\u00f4ng v\u0103n ch\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNDN tr\u1ef1c ti\u1ebfp th\u00ec doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.
\nNh\u01b0 v\u1eady, c\u00f3 th\u1ec3 kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng<\/strong><\/div>\n
    \n
  • Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf v\u00e0 t\u00ednh TNDN theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/li>\n
  • Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ch\u01b0a h\u1eb3n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai thu\u1ebf TNDN theo % tr\u00ean doanh thu.\u00a0CH\u1ec8 \u0110\u01af\u1ee2C<\/strong>\u00a0k\u00ea khai khi c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/li>\n<\/ul>\n
    <\/div>\n

    M\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong><\/h2>\n
    C\u0169ng gi\u1ed1ng nh\u01b0 vi\u1ec7c k\u00ea khai thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p k\u00ea khai thu\u1ebf TNDN b\u00ecnh th\u01b0\u1eddng, hi\u1ec7n t\u1ea1i, vi\u1ec7c k\u00ea khai thu\u1ebf TNDN h\u00e0ng qu\u00fd \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf (doanh nghi\u1ec7p ch\u1ec9 t\u1ea1m t\u00ednh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p v\u00e0 n\u1ed9p ti\u1ec1n thu\u1ebf). Th\u00ec vi\u1ec7c k\u00ea khai thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p % tr\u00ean doanh thu c\u0169ng ch\u1ec9 ph\u1ea3i l\u1eadp v\u00e0o cu\u1ed1i n\u0103m. Khi th\u1ef1c hi\u1ec7n vi\u1ec7c quy\u1ebft to\u00e1n thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNDN theo % tr\u00ean doanh thu, doanh nghi\u1ec7p n\u1ed9p m\u1eabu 04\/TNDN khi quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m
    \nT\u1ea3i m\u1eabu 04\/TNDN,\u00a0t\u1ea1i \u0111\u00e2y<\/strong>.
    \nTr\u00ean \u0111\u00e2y l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp. N\u1ebfu b\u1ea1n c\u00f2n b\u1ea5t c\u1ee9 th\u1eafc m\u1eafc n\u00e0o kh\u00e1c v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, h\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi\u00a0ch\u00fang t\u00f4i<\/strong>\u00a0\u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 gi\u1ea3i \u0111\u00e1p.<\/div>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    C\u00e1ch t\u00ednh thu\u1ebf TNDN theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp\u00a0(t\u00ednh theo % tr\u00ean doanh thu) l\u00e0 c\u00e1ch t\u00ednh thu\u1ebf TNDN \u00edt \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, ch\u1ec9 x\u1ea3y ra \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (N\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p % x doanh thu). H\u00f4m nay,…<\/p>\n","protected":false},"author":1,"featured_media":114,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"tags":[],"_links":{"self":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/113"}],"collection":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/comments?post=113"}],"version-history":[{"count":1,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/113\/revisions"}],"predecessor-version":[{"id":115,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/113\/revisions\/115"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media\/114"}],"wp:attachment":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media?parent=113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/categories?post=113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/tags?post=113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}