{"id":1733,"date":"2022-07-19T08:09:03","date_gmt":"2022-07-19T08:09:03","guid":{"rendered":"https:\/\/vieclamketoan.vn\/blog\/?p=1733"},"modified":"2022-07-20T02:46:55","modified_gmt":"2022-07-20T02:46:55","slug":"tong-hop-thong-tin-ve-thue-tndn","status":"publish","type":"post","link":"https:\/\/vieclamketoan.vn\/blog\/tong-hop-thong-tin-ve-thue-tndn\/","title":{"rendered":"T\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin v\u1ec1 thu\u1ebf TNDN m\u00e0 k\u1ebf to\u00e1n c\u1ea7n t\u00ecm hi\u1ec3u"},"content":{"rendered":"\n<p>Th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0 t\u1ea1m n\u1ed9p, quy\u1ebft to\u00e1n <strong>thu\u1ebf TNDN<\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p. Tuy v\u1eady, nh\u1eefng b\u1ea1n k\u1ebf to\u00e1n ch\u01b0a c\u00f3 qu\u00e1 nhi\u1ec1u kinh nghi\u1ec7m th\u01b0\u1eddng s\u1ebd kh\u00f3 c\u00f3 th\u1ec3 hi\u1ec3u h\u1ebft v\u1ec1 TNDN. N\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, h\u00e3y c\u00f9ng <strong><a href=\"https:\/\/vieclamketoan.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\">vieclamketoan.vn<\/a><\/strong> \u0111i t\u00ecm hi\u1ec3u trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9!<\/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-69d98c4500f48\" ><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-69d98c4500f48\"  type=\"checkbox\" id=\"item-69d98c4500f48\"><\/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\/tong-hop-thong-tin-ve-thue-tndn\/#Doi_net_ve_thue_TNDN_ma_ke_toan_can_biet\" title=\"\u0110\u00f4i n\u00e9t v\u1ec1 thu\u1ebf TNDN m\u00e0 k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft\">\u0110\u00f4i n\u00e9t v\u1ec1 thu\u1ebf TNDN m\u00e0 k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/vieclamketoan.vn\/blog\/tong-hop-thong-tin-ve-thue-tndn\/#Thue_TNDN_la_gi\" title=\"Thu\u1ebf TNDN l\u00e0 g\u00ec?\">Thu\u1ebf TNDN l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/vieclamketoan.vn\/blog\/tong-hop-thong-tin-ve-thue-tndn\/#Doi_tuong_doanh_nghiep_nop_thue\" title=\"\u0110\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p n\u1ed9p thu\u1ebf\">\u0110\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p n\u1ed9p thu\u1ebf<\/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\/tong-hop-thong-tin-ve-thue-tndn\/#Y_nghia_vai_tro_cua_thue_TNDN\" title=\"\u00dd ngh\u0129a, vai tr\u00f2 c\u1ee7a thu\u1ebf TNDN\">\u00dd ngh\u0129a, vai tr\u00f2 c\u1ee7a 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-5\" href=\"https:\/\/vieclamketoan.vn\/blog\/tong-hop-thong-tin-ve-thue-tndn\/#Mot_so_luu_y_khac_can_biet_ve_thue_TNDN\" title=\"M\u1ed9t s\u1ed1 l\u01b0u \u00fd kh\u00e1c c\u1ea7n bi\u1ebft v\u1ec1 thu\u1ebf TNDN\">M\u1ed9t s\u1ed1 l\u01b0u \u00fd kh\u00e1c c\u1ea7n bi\u1ebft v\u1ec1 thu\u1ebf TNDN<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/vieclamketoan.vn\/blog\/tong-hop-thong-tin-ve-thue-tndn\/#Thoi_han_quyet_toan_thue\" title=\"Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf\">Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/vieclamketoan.vn\/blog\/tong-hop-thong-tin-ve-thue-tndn\/#Xac_dinh_cac_chi_tieu_tinh_thue\" title=\"X\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau t\u00ednh thu\u1ebf\">X\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau t\u00ednh thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/vieclamketoan.vn\/blog\/tong-hop-thong-tin-ve-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=\"Doi_net_ve_thue_TNDN_ma_ke_toan_can_biet\"><\/span><strong>\u0110\u00f4i n\u00e9t v\u1ec1 thu\u1ebf TNDN m\u00e0 k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>B\u1ea1n c\u1ea7n t\u00ecm hi\u1ec3u v\u1ec1 kh\u00e1i ni\u1ec7m c\u1ee7a thu\u1ebf TN doanh nghi\u1ec7p v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a m\u00ecnh. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thue_TNDN_la_gi\"><\/span><strong>Thu\u1ebf TNDN l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Thu\u1ebf TNDN (Profit tax) c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu v\u00e0 \u0111\u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m nh\u1eefng h\u1ea1ng m\u1ee5c sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t.<\/li><li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5.<\/li><li>Thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li><\/ul>\n\n\n\n<p>Tuy v\u1eady, tr\u00ean th\u1ef1c t\u1ebf ch\u01b0a c\u00f3 kh\u00e1i ni\u1ec7m c\u1ee5 th\u1ec3 v\u00e0 ch\u00ednh x\u00e1c v\u1ec1 thu\u1ebf TN doanh nghi\u1ec7p. Do \u0111\u00f3, kh\u00e1i ni\u1ec7m tr\u00ean ch\u1ec9 mang t\u00ednh ch\u1ea5t tham kh\u1ea3o d\u1ef1a v\u00e0 t\u1ed5ng h\u1ee3p d\u1ef1a v\u00e0o c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/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-151.jpeg\" alt=\"Thu\u1ebf TNDN l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu\" class=\"wp-image-1734\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-151.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-151-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-151-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>Thu\u1ebf TNDN l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Doi_tuong_doanh_nghiep_nop_thue\"><\/span><strong>\u0110\u1ed1i t\u01b0\u1ee3ng doanh nghi\u1ec7p n\u1ed9p thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0110a s\u1ed1 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng, s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1ec1u c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf TN doanh nghi\u1ec7p. Doanh nghi\u1ec7p n\u00e0o c\u1ea7n \u0111\u00f3ng thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt bao g\u1ed3m Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, c\u1ee5 th\u1ec3:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/li><li>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa\/kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/li><li>T\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/li><li>\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li><li>T\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1o ra thu nh\u1eadp.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Y_nghia_vai_tro_cua_thue_TNDN\"><\/span><strong>\u00dd ngh\u0129a, vai tr\u00f2 c\u1ee7a thu\u1ebf TNDN<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Thu\u1ebf TNDN c\u00f3 vai tr\u00f2 quan tr\u1ecdng v\u1edbi nh\u00e0 n\u01b0\u1edbc, s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a x\u00e3 h\u1ed9i, kinh t\u1ebf. C\u1ee5 th\u1ec3 s\u1ebd g\u1ed3m m\u1ed9t s\u1ed1 vai tr\u00f2 nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>L\u00e0 kho\u1ea3n thu l\u1edbn c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li><li>Cung c\u1ea5p c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c b\u1ee9c tranh t\u1ed5ng qu\u00e1t v\u1ec1 nh\u1eefng kho\u1ea3n thu \u0111\u00e3\/\u0111ang v\u00e0 s\u1ebd ph\u00e1t sinh c\u1ee7a doanh nghi\u1ec7p.<\/li><li>C\u0103n c\u1ee9 \u0111\u1ec3 khuy\u1ebfn kh\u00edch cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 trong \u2013 ngo\u00e0i n\u01b0\u1edbc th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 v\u00e0o th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/li><li>T\u1ea1o ra \u0111\u01b0\u1ee3c c\u00e1n c\u00e2n c\u1ea1nh tranh c\u00f4ng b\u1eb1ng cho c\u00e1c doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee7 tr\u01b0\u01a1ng ph\u00e1t tri\u1ec3n c\u1ee7a Ch\u00ednh ph\u1ee7.<\/li><\/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-152.jpeg\" alt=\"Thu\u1ebf TN doanh nghi\u1ec7p c\u00f3 vai tr\u00f2 quan tr\u1ecdng v\u1edbi nh\u00e0 n\u01b0\u1edbc, x\u00e3 h\u1ed9i\" class=\"wp-image-1735\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-152.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-152-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-152-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>Thu\u1ebf TN doanh nghi\u1ec7p c\u00f3 vai tr\u00f2 quan tr\u1ecdng v\u1edbi nh\u00e0 n\u01b0\u1edbc, x\u00e3 h\u1ed9i<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong><em>&gt;&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-thue-tndn\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ea1ch to\u00e1n thu\u1ebf TNDN l\u00e0 g\u00ec? C\u00e1ch t\u00ednh thu\u1ebf TNDN nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/em><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mot_so_luu_y_khac_can_biet_ve_thue_TNDN\"><\/span><strong>M\u1ed9t s\u1ed1 l\u01b0u \u00fd kh\u00e1c c\u1ea7n bi\u1ebft v\u1ec1 thu\u1ebf TNDN<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>B\u00ean c\u1ea1nh nh\u1eefng n\u1ed9i dung tr\u00ean, \u0111\u1ec3 c\u00f3 th\u1ec3 v\u1eadn d\u1ee5ng thu\u1ebf TNDN hi\u1ec7u qu\u1ea3 h\u01a1n, b\u1ea1n c\u0169ng c\u1ea7n ph\u1ea3i l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 kh\u00e1c nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thoi_han_quyet_toan_thue\"><\/span><strong>Th\u1eddi h\u1ea1n quy\u1ebft to\u00e1n thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Th\u1eddi h\u1ea1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TN doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u1eeb 156\/2013\/TT-BTC, \u0110i\u1ec1u 10, Kho\u1ea3n 3, \u0110i\u1ec3m d, v\u00e0 \u0110i\u1ec1u 8, Kho\u1ea3n 4. T\u00f3m t\u1eaft nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Th\u1eddi h\u1ea1n \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TN doanh nghi\u1ec7p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c n\u0103m d\u01b0\u01a1ng l\u1ecbch k\u1ebft th\u00fac.<\/li><li>Trong tr\u01b0\u1eddng h\u1ee3p ng\u00e0y cu\u1ed1i c\u00f9ng th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh tr\u00f9ng ng\u00e0y ngh\u1ec9, theo quy \u0111\u1ecbnh, ng\u00e0y cu\u1ed1i c\u00f9ng \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/li><\/ul>\n\n\n\n<p>V\u00ed d\u1ee5 nh\u01b0, b\u1ea1n c\u00f3 th\u1ec3 hi\u1ec3u r\u1eb1ng ng\u00e0y quy\u1ebft to\u00e1n cu\u1ed1i c\u00f9ng c\u1ee7a thu\u1ebf TN doanh nghi\u1ec7p c\u1ee7a n\u0103m 2020 s\u1ebd l\u00e0 ng\u00e0y 31\/3 n\u0103m 2021. N\u1ebfu ng\u00e0y n\u00e0y tr\u00f9ng v\u00e0o ng\u00e0y ng\u00e0y, ng\u00e0y quy\u1ebft to\u00e1n cu\u1ed1i c\u00f9ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Xac_dinh_cac_chi_tieu_tinh_thue\"><\/span><strong>X\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau t\u00ednh thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nh\u1eefng ch\u1ec9 ti\u00eau \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN s\u1ebd bao g\u1ed3m:<\/p>\n\n\n\n<p><strong>Doanh thu<\/strong><\/p>\n\n\n\n<p>L\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, ti\u1ec1n cung c\u1ea5p d\u1ecbch v\u1ee5, ti\u1ec1n gia c\u00f4ng m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Kho\u1ea3n doanh thu n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh bao g\u1ed3m c\u1ea3 kho\u1ea3n ti\u1ec1n \u0111\u00e3 v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c thu ti\u1ec1n.<\/p>\n\n\n\n<p><strong>C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/p>\n\n\n\n<p>\u0110\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 78\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c chi ph\u00ed n\u1ebfu:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t.<\/li><li>Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, c\u00e1c ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p kh\u00e1c theo ph\u00e1p lu\u1eadt.<\/li><li>Kho\u1ea3n chi c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng, d\u1ecbch v\u1ee5 theo t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng (\u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT), khi thanh to\u00e1n c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t.<\/li><\/ul>\n\n\n\n<p><strong>M\u1ed9t s\u1ed1 kho\u1ea3n chi v\u00e0 thu nh\u1eadp kh\u00e1c<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: G\u1ed3m 37 kho\u1ea3n chi ti\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, \u0110i\u1ec1u 4.<\/li><li>Thu nh\u1eadp kh\u00e1c: G\u1ed3m 23 kho\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, \u0110i\u1ec1u 7 v\u00e0 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, \u0110i\u1ec1u 5).<\/li><li>Thu nh\u1eadp mi\u1ec5n thu\u1ebf: G\u1ed3m 12 tr\u01b0\u1eddng h\u1ee3p, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, \u0110i\u1ec1u 8 v\u00e0 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, \u0110i\u1ec1u 6.<\/li><li>Thu\u1ebf su\u1ea5t thu thu\u1ebf TNDN: H\u1ea7u h\u1ebft \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c 20%, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC.<\/li><\/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-153.jpeg\" alt=\"B\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNDN\" class=\"wp-image-1736\" srcset=\"https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-153.jpeg 800w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-153-640x400.jpeg 640w, https:\/\/vieclamketoan.vn\/blog\/wp-content\/uploads\/2022\/07\/image-153-768x480.jpeg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><figcaption><em>B\u1ea1n c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ec9 ti\u00eau tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNDN<\/em><\/figcaption><\/figure><\/div>\n\n\n<p><strong><em>&gt;&gt;&gt; Xem th\u00eam: <a href=\"https:\/\/vieclamketoan.vn\/blog\/hach-toan-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">H\u1ea1ch to\u00e1n l\u00e0 g\u00ec? B\u1ea3n ch\u1ea5t c\u1ee7a h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1ea1n n\u00ean 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>Hy v\u1ecdng v\u1edbi nh\u1eefng th\u00f4ng tin chia s\u1ebb \u1edf tr\u00ean, b\u1ea1n \u0111\u00e3 hi\u1ec3u h\u01a1n v\u1ec1 <strong>thu\u1ebf TNDN<\/strong> l\u00e0 g\u00ec. B\u1ea1n c\u1ea7n l\u01b0u \u00fd ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n t\u00ednh, t\u1ea1m n\u1ed9p c\u0169ng nh\u01b0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ec3 tr\u00e1nh sai s\u00f3t. \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\">vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/a> nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0 t\u1ea1m n\u1ed9p, quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 m\u1ed9t trong nh\u1eefng nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p. Tuy v\u1eady, nh\u1eefng b\u1ea1n k\u1ebf to\u00e1n ch\u01b0a c\u00f3 qu\u00e1 nhi\u1ec1u kinh nghi\u1ec7m th\u01b0\u1eddng s\u1ebd kh\u00f3 c\u00f3 th\u1ec3 hi\u1ec3u h\u1ebft v\u1ec1 TNDN. N\u1ebfu b\u1ea1n c\u0169ng \u0111ang t\u00ecm hi\u1ec3u v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, h\u00e3y c\u00f9ng [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1737,"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":[445,448,487,488,449,489],"class_list":["post-1733","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chia-se-kinh-nghiem","tag-cach-tinh-thue-thu-nhap-doanh-nghiep","tag-can-cu-tinh-thue-thu-nhap-doanh-nghiep","tag-hach-toan-thue-tndn","tag-quyet-toan-thue-tndn","tag-thue-suat-thue-thu-nhap-doanh-nghiep-la-gi","tag-thue-tndn-la-gi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin v\u1ec1 thu\u1ebf TNDN m\u00e0 k\u1ebf to\u00e1n c\u1ea7n t\u00ecm hi\u1ec3u<\/title>\n<meta name=\"description\" content=\"Thu\u1ebf TNDN (Profit tax) c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf tr\u1ef1c thu v\u00e0 \u0111\u00e1nh tr\u1ef1c ti\u1ebfp v\u00e0o nh\u1eefng kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vieclamketoan.vn\/blog\/tong-hop-thong-tin-ve-thue-tndn\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u1ed5ng h\u1ee3p c\u00e1c th\u00f4ng tin v\u1ec1 thu\u1ebf TNDN m\u00e0 k\u1ebf to\u00e1n c\u1ea7n t\u00ecm hi\u1ec3u\" \/>\n<meta property=\"og:description\" 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