{"id":1727,"date":"2022-07-19T07:55:56","date_gmt":"2022-07-19T07:55:56","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=1727"},"modified":"2023-06-30T03:35:33","modified_gmt":"2023-06-30T03:35:33","slug":"hach-toan-thue-tndn","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/hach-toan-thue-tndn\/","title":{"rendered":"H\u1ea1ch to\u00e1n thu\u1ebf TNDN l\u00e0 g\u00ec? C\u00e1ch t\u00ednh thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"\n<p>H\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh. Tuy v\u1eady, r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi v\u1eabn \u0111ang ch\u01b0a hi\u1ec3u r\u00f5 v\u1ec1 <strong>h\u1ea1ch to\u00e1n thu\u1ebf TNDN<\/strong> c\u0169ng nh\u01b0 c\u00e1ch t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o. N\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, b\u00e0i vi\u1ebft sau \u0111\u00e2y c\u1ee7a <strong><a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">vieclamketoan.vn<\/a><\/strong> s\u1ebd ph\u00f9 h\u1ee3p cho b\u1ea1n.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\" role=\"button\"><label for=\"item-69d99efd79f90\" ><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input aria-label=\"Toggle\" aria-label=\"item-69d99efd79f90\"  type=\"checkbox\" id=\"item-69d99efd79f90\"><\/a><\/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:\/\/vieclamketoan.vn\/blog\/hach-toan-thue-tndn\/#Thue_thu_nhap_doanh_nghiep_la_gi\" title=\"Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec?\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-thue-tndn\/#Cach_tinh_thue_TNDN_nhu_the_nao\" title=\"C\u00e1ch t\u00ednh thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o?\">C\u00e1ch t\u00ednh thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-thue-tndn\/#Nguyen_tac_ke_toan_hach_toan_thue_TNDN\" title=\"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf TNDN\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-thue-tndn\/#Cach_tinh_hach_toan_thue_TNDN\" title=\"C\u00e1ch t\u00ednh h\u1ea1ch to\u00e1n thu\u1ebf TNDN\">C\u00e1ch t\u00ednh h\u1ea1ch to\u00e1n thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-thue-tndn\/#Thue_suat_trong_hach_toan_thue_TNDN\" title=\"Thu\u1ebf su\u1ea5t trong h\u1ea1ch to\u00e1n thu\u1ebf TNDN\">Thu\u1ebf su\u1ea5t trong h\u1ea1ch to\u00e1n thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-thue-tndn\/#Xac_dinh_ky_tinh_thue_TNDN\" title=\"X\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf TNDN\">X\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf TNDN<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-thue-tndn\/#Tam_ket\" title=\"T\u1ea1m k\u1ebft\">T\u1ea1m k\u1ebft<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thue_thu_nhap_doanh_nghiep_la_gi\"><\/span><strong>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0110\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c c\u00e1ch t\u00ednh v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, b\u1ea1n c\u1ea7n hi\u1ec3u v\u1ec1 kh\u00e1i ni\u1ec7m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec? Hi\u1ec7n nay, ch\u01b0a th\u1ef1c s\u1ef1 c\u00f3 m\u1ed9t kh\u00e1i ni\u1ec7m c\u1ee5 th\u1ec3 ho\u1eb7c ch\u00ednh th\u1ed1ng n\u00e0o v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Tuy v\u1eady, n\u1ebfu d\u1ef1a theo c\u00e1c ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0 t\u1eeb ch\u00ednh ph\u1ee7, b\u1ea1n c\u0169ng c\u00f3 th\u1ec3 hi\u1ec3u r\u1eb1ng: \u201cThu\u1ebf TNDN l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu d\u1ef1a tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 nh\u1eefng lo\u1ea1i thu nh\u1eadp theo quy \u0111\u1ecbnh kh\u00e1c\u201d.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-148.jpeg\" alt=\"H\u1ea1ch to\u00e1n thu\u1ebf TNDN l\u00e0 h\u1ea1ch to\u00e1n m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu\" class=\"wp-image-1728\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-148.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-148-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-148-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>H\u1ea1ch to\u00e1n thu\u1ebf TNDN l\u00e0 h\u1ea1ch to\u00e1n m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cach_tinh_thue_TNDN_nhu_the_nao\"><\/span><strong>C\u00e1ch t\u00ednh thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Lu\u1eadt thu\u1ebf TNDN, \u0110i\u1ec1u 2 \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 r\u00e0ng v\u1ec1 ng\u01b0\u1eddi ph\u1ea3i n\u1ed9p thu\u1ebf TNDN l\u00e0 nh\u1eefng t\u1ed5 ch\u1ee9c \u0111ang s\u1ea3n xu\u1ea5t, kinh doanh d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf. Trong \u0111\u00f3, \u0111\u1ec3 c\u00f3 th\u1ec3 t\u00ednh v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf TNDN, b\u1ea1n s\u1ebd c\u1ea7n ph\u1ea3i l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_toan_hach_toan_thue_TNDN\"><\/span><strong>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n thu\u1ebf TNDN<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u00e0i kho\u1ea3n 821 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed thu\u1ebf TNDN. Bao g\u1ed3m chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh v\u00e0 chi ph\u00ed TNDN ho\u00e3n l\u1ea1i. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh: L\u00e0 s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf trong n\u0103m, thu\u1ebf su\u1ea5t thu\u1ebf TNDN hi\u1ec7n h\u00e0nh.<\/li>\n\n\n\n<li>Chi ph\u00ed thu\u1ebf TNDN ho\u00e3n l\u1ea1i: L\u00e0 s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong t\u01b0\u01a1ng lai n\u1ebfu ph\u00e1t sinh t\u1eeb nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/li>\n\n\n\n<li>H\u00e0ng qu\u00fd, k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p s\u1ebd c\u1ea7n c\u0103n c\u1ee9 v\u00e0o t\u1edd khai thu\u1ebf TNDN \u0111\u1ec3 th\u1ef1c hi\u1ec7n ghi nh\u1eadn s\u1ed1 thu\u1ebf t\u1ea1m ph\u1ea3i \u0111\u00f3ng cho chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh.<\/li>\n\n\n\n<li>Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ea7n c\u0103n c\u1ee9 v\u00e0o t\u1edd khai quy\u1ebft to\u00e1n th\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf c\u1ea7n n\u1ea1p. N\u1ebfu S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong n\u0103m \u0111\u00f3 l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p tr\u01b0\u1edbc \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i n\u1ed9p th\u00eam v\u00e0o.<\/li>\n<\/ul>\n\n\n\n<p><strong><em>&gt;&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/cong-viec-ke-toan-thue\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00f4 t\u1ea3 v\u1ec1 c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n thu\u1ebf trong doanh nghi\u1ec7p l\u00e0 l\u00e0m g\u00ec?<\/a><\/em><\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Cach_tinh_hach_toan_thue_TNDN\"><\/span><strong>C\u00e1ch t\u00ednh h\u1ea1ch to\u00e1n thu\u1ebf TNDN<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>D\u1ef1a v\u00e0o c\u00e1c quy \u0111\u1ecbnh v\u00e0 nguy\u00ean t\u1eafc \u1edf tr\u00ean, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a v\u00e0o c\u00f4ng th\u1ee9c nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00ecnh th\u01b0\u1eddng<\/strong><\/p>\n\n\n\n<p><strong>Thu\u1ebf TNDN = Thu nh\u1eadp t\u00ednh thu\u1ebf * Thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/strong><\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 th\u1ef1c hi\u1ec7n tr\u00edch qu\u1ef9 \u0111\u1ec3 ph\u00e1t tri\u1ec3n khoa h\u1ecdc, c\u00f4ng ngh\u1ec7, l\u00fac n\u00e0y, thu\u1ebf TNDN s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>Thu\u1ebf TNDN = (Thu nh\u1eadp t\u00ednh thu\u1ebf &#8211; Kho\u1ea3n chi ph\u00ed \u0111\u00e3 tr\u00edch \u0111\u1ec3 l\u1eadp qu\u1ef9 KHCN) * thu\u1ebf su\u1ea5t thu\u1ebf TNDN.<\/strong><\/p>\n\n\n\n<p><strong>C\u00f4ng th\u1ee9c t\u00ednh h\u1ea1ch to\u00e1n TNDN ph\u1ee9c t\u1ea1p h\u01a1n<\/strong><\/p>\n\n\n\n<p>Thu\u1ebf TNDN = (L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf + \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf &#8211; \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf) * Thu\u1ebf su\u1ea5t TNDN.<\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf: C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb khi t\u00ednh thu nh\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u1ea1ch to\u00e1n thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n\n\n\n<li>\u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf: C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00ed d\u1ee5 nh\u01b0 l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, thu nh\u1eadp mi\u1ec5n thu\u1ebf v\u00ed d\u1ee5 nh\u01b0 c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c chia, c\u00e1c kho\u1ea3n chuy\u1ec3n l\u1ed7 trong v\u00f2ng 5 n\u0103m,\u2026<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-149.jpeg\" alt=\"L\u01b0u \u00fd s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c h\u1ea1ch to\u00e1n thu\u1ebf TNDN chu\u1ea9n x\u00e1c\" class=\"wp-image-1729\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-149.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-149-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-149-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>L\u01b0u \u00fd s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c h\u1ea1ch to\u00e1n thu\u1ebf TNDN chu\u1ea9n x\u00e1c<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thue_suat_trong_hach_toan_thue_TNDN\"><\/span><strong>Thu\u1ebf su\u1ea5t trong h\u1ea1ch to\u00e1n thu\u1ebf TNDN<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>V\u1ec1 thu\u1ebf su\u1ea5t trong h\u1ea1ch to\u00e1n thu\u1ebf TNDN, b\u1ea1n s\u1ebd c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00e0 20% cho chung c\u00e1c doanh nghi\u1ec7p.<\/li>\n\n\n\n<li>V\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu trong n\u0103m qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng c\u0169ng s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t chung l\u00e0 20%. Doanh thu n\u00e0y s\u1ebd \u0111\u00f3ng vai tr\u00f2 l\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u1edf m\u1ee9c 20% kh\u00f4ng.<\/li>\n\n\n\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00ecm ki\u1ebfm, khai th\u00e1c, th\u0103m do d\u1ea7u, kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 32 \u2013 50% t\u00f9y v\u00e0o t\u1eebng c\u01a1 s\u1edf kinh doanh, t\u1eebng d\u1ef1 \u00e1n kh\u00e1c nhau.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Xac_dinh_ky_tinh_thue_TNDN\"><\/span><strong>X\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh thu\u1ebf TNDN<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Th\u00f4ng th\u01b0\u1eddng, k\u1ef3 thu\u1ebf c\u1ee7a m\u1ed7i doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a v\u00e0o n\u0103m d\u01b0\u01a1ng l\u1ecbch. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c th\u00ec k\u1ef3 t\u00ednh thu\u1ebf s\u1ebd x\u00e1c \u0111\u1ecbnh theo n\u0103m t\u00e0i ch\u00ednh \u0111ang \u00e1p d\u1ee5ng \u0111\u00f3.<\/p>\n\n\n\n<p>N\u0103m t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p. N\u0103m t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh n\u1ebfu doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh, h\u00ecnh th\u1ee9c s\u1edf h\u1eefu v\u1edbi th\u1eddi gian ng\u1eafn h\u01a1n 3 th\u00e1ng c\u1ed9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chia, t\u00e1ch, s\u00e1t nh\u1eadp, h\u1ee3p nh\u1ea5t, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n c\u0169ng s\u1ebd x\u00e1c \u0111\u1ecbnh n\u0103m t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng t\u01b0\u01a1ng t\u1ef1. L\u01b0u \u00fd, k\u1ef3 t\u00ednh thu\u1ebf n\u0103m \u0111\u1ea7u ti\u00ean v\u00e0 n\u0103m cu\u1ed1i c\u00f9ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15 th\u00e1ng. Trong tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i k\u1ef3 x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN, k\u1ef3 thu\u1ebf TNDN n\u0103m chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng qu\u00e1 12 th\u00e1ng.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-150.jpeg\" alt=\"K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ebd t\u00f9y thu\u1ed9c nhi\u1ec1u y\u1ebfu t\u1ed1\" class=\"wp-image-1730\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-150.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-150-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-150-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption class=\"wp-element-caption\"><em>K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ebd t\u00f9y thu\u1ed9c nhi\u1ec1u y\u1ebfu t\u1ed1<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong><em>&gt;&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/ky-ke-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">K\u1ef3 k\u1ebf to\u00e1n l\u00e0 g\u00ec? Nh\u1eefng ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n c\u1ea7n bi\u1ebft<\/a><\/em><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tam_ket\"><\/span><strong>T\u1ea1m k\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u00f3m l\u1ea1i, \u0111\u1ec3 <strong>h\u1ea1ch to\u00e1n thu\u1ebf TNDN<\/strong>, b\u1ea1n s\u1ebd c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec1u nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n v\u1edbi nhau. B\u00ean c\u1ea1nh \u0111\u00f3, b\u1ea1n c\u0169ng c\u1ea7n ph\u1ea3i l\u01b0u \u00fd ki\u1ec3m tra c\u1ea9n th\u1eadn c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c. \u0110\u1eebng qu\u00ean theo d\u00f5i th\u00eam <a href=\"https:\/\/www.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Topcv.vn<\/strong><\/a> \u0111\u1ec3 c\u1eadp nh\u1eadt c\u00e1c tin t\u1ee9c th\u00fa v\u1ecb li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c c\u0169ng nh\u01b0 <a href=\"https:\/\/www.topcv.vn\/tim-viec-lam-ke-toan\" target=\"_blank\" rel=\"noreferrer noopener\">vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/a> nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng m\u00e0 b\u1ea5t k\u1ef3 doanh nghi\u1ec7p n\u00e0o c\u0169ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n trong n\u0103m t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh. Tuy v\u1eady, r\u1ea5t nhi\u1ec1u ng\u01b0\u1eddi v\u1eabn \u0111ang ch\u01b0a hi\u1ec3u r\u00f5 v\u1ec1 h\u1ea1ch to\u00e1n thu\u1ebf TNDN c\u0169ng nh\u01b0 c\u00e1ch t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o. N\u1ebfu b\u1ea1n c\u0169ng [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1731,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"cybocfi_hide_featured_image":"","footnotes":""},"categories":[86],"tags":[491,445,490,487,446,447],"class_list":["post-1727","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-cach-hach-toan-thue-tndn","tag-cach-tinh-thue-thu-nhap-doanh-nghiep","tag-hach-toan-chi-phi-thue-tndn","tag-hach-toan-thue-tndn","tag-hach-toan-thue-tndn-cuoi-nam","tag-hach-toan-thue-tndn-phai-nop"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u1ea1ch to\u00e1n thu\u1ebf TNDN l\u00e0 g\u00ec? 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