{"id":16642,"date":"2020-01-01T03:28:00","date_gmt":"2019-12-31T20:28:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=16642"},"modified":"2020-02-18T03:51:54","modified_gmt":"2020-02-17T20:51:54","slug":"cach-tinh-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/cach-tinh-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"\n

C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. t\u00ednh thu\u1ebf su\u1ea5t \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft nh\u1ea5t v\u1ec1 thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi nh\u1ea5t n\u0103m 2020.<\/p>\n

1. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p
<\/strong>Theo nh\u01b0 \u0111\u1ecbnh ngh\u0129a trong b\u1ed9 lu\u1eadt thu\u1ebf thu nh\u1eadp Vi\u1ec7t Nam, thu\u1ebf su\u1ea5t l\u00e0 m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb kh\u1ed1i l\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t (%) d\u1ef1a tr\u00ean kh\u1ed1i l\u01b0\u1ee3ng thu nh\u1eadp ho\u1eb7c t\u00e0i s\u1ea3n ch\u1ecbu thu\u1ebf.<\/p>\n

Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i n\u01b0\u1edbc ta l\u00e0 20% tr\u1eeb nh\u1eefng doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9 sau:<\/strong><\/p>\n

+ Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed t\u1ea1i Vi\u1ec7t Nam ch\u1ecbu thu\u1ebf su\u1ea5t t\u1eeb 32 \u0111\u1ebfn 50%<\/p>\n

+ Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm bao g\u1ed3m: v\u00e0ng, b\u1ea1c, b\u1ea1ch kim, kim c\u01b0\u01a1ng, \u0111\u00e1 qu\u00fd, thi\u1ebfc, \u0111\u1ea5t hi\u1ebfm, ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t 50%. Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm c\u00f3 70% di\u1ec7n t\u00edch n\u1eb1m \u1edf n\u01a1i c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, thu\u1ebf su\u1ea5t d\u00e0nh cho doanh nghi\u1ec7p l\u00e0 40%.<\/p>\n

Ngo\u00e0i ra c\u00f2n c\u00f3 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u01b0u \u0111\u00e3i t\u1eeb 10 \u2013 20% \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

2. C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi nh\u1ea5t 2020<\/strong><\/p>\n

\u2013 C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (Thu\u1ebf TNDN) \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/strong><\/em><\/p>\n

Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p <\/strong>= Doanh thu t\u00ednh thu\u1ebf <\/strong>x Thu\u1ebf su\u1ea5t Thu\u1ebf TNDN<\/strong><\/p>\n

C\u00e1c doanh nghi\u1ec7p c\u00f3 l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n tr\u00edch ra \u0111\u1ec3 l\u1eadp qu\u1ef9. V\u00ec v\u1eady c\u00f4ng th\u1ee9c t\u00ednh Thu\u1ebf TNDN \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 s\u1ebd l\u00e0:<\/p>\n

Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = (Doanh thu t\u00ednh thu\u1ebf \u2013 Qu\u1ef9 khoa ph\u00e1t tri\u1ec3n KH&CN) x Thu\u1ebf su\u1ea5t Thu\u1ebf TNDN<\/p>\n

\u2013 C\u00e1c th\u00e0nh ph\u1ea7n trong c\u00f4ng th\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/em><\/p>\n

Doanh thu t\u00ednh thu\u1ebf = Doanh thu ch\u1ecbu thu\u1ebf \u2013 (Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf + C\u00e1c kho\u1ea3n l\u1ed7 k\u1ebft chuy\u1ec3n)<\/strong><\/p>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf\u00a0l\u00e0<\/strong> t\u1ed5ng t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5,\u2026<\/p>\n

Doanh thu ch\u1ecbu thu\u1ebf = T\u1ed5ng doanh thu \u2013 Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/p>\n

T\u1ed5ng doanh thu bao g\u1ed3m to\u00e0n b\u1ed9 thu nh\u1eadp t\u1eeb vi\u1ec7c giao d\u1ecbch h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1ee3 gi\u00e1, ph\u1ee5 thu m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eadn ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c nh\u1eadn v\u00e0 c\u00e1c ngu\u1ed3n doanh thu kh\u00e1c.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec doanh thu kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT, n\u1ebfu k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec doanh thu \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT.<\/p>\n

Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\u00a0l\u00e0<\/strong> t\u1ea5t c\u00e1 c\u00e1c kho\u1ea3n ph\u00e1t sinh trong \u0111\u00f3 c\u00f3 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

C\u00e1c kho\u1ea3n thu nh\u1eadp mi\u1ec5n Thu\u1ebf TNDN<\/strong> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo ngh\u1ecb quy\u1ebft s\u1ed1 51\/2001\/QH10.<\/p>\n

C\u00e1c kho\u1ea3n l\u1ed7 \u00a0k\u1ebft chuy\u1ec3n:<\/strong>\u00a0l\u00e0 nh\u1eefng kho\u1ea3n do doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u0111\u1ec3 b\u00f9 v\u00e0o s\u1ed1 l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh trong tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra l\u1ed7. Ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i sau khi \u0111\u00e3 b\u00f9 tr\u1eeb v\u1eabn ph\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t Thu\u1ebf TNDN.<\/p>\n

\u2013 C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo qu\u00fd (Thu\u1ebf TNDN t\u1ea1m t\u00ednh)
<\/strong>+ Doanh nghi\u1ec7p \u0111\u00f3ng thu\u1ebf TNDN t\u1ea1m t\u00ednh c\u1ee7a qu\u00fd n\u1ebfu c\u00f3 ph\u00e1t sinh
+ Kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai thu\u1ebf TNDN t\u1ea1m t\u00ednh
+ Th\u1eddi h\u1ea1n \u0111\u00f3ng thu\u1ebf TNDN t\u1ea1m t\u00ednh ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y th\u1ee9 30 c\u1ee7a qu\u00fd sau<\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p Thu\u1ebf TNDN t\u1ea1m t\u00ednh khi s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf TNDN khi quy\u1ebft to\u00e1n t\u1eeb 20% tr\u1edf l\u00ean. Ti\u1ec1n ph\u1ea1t s\u1ebd c\u0103n c\u1ee9 theo ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1eeb 20% tr\u1edf l\u00ean \u0111\u00f3, t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp theo \u0111\u1ebfn ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a qu\u00fd cu\u1ed1i c\u00f9ng trong n\u0103m t\u00e0i ch\u00ednh.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p c\u1ee7a c\u00e1c qu\u00fd th\u1ea5p h\u01a1n quy\u1ebft to\u00e1n Thu\u1ebf TNDN 20% m\u00e0 doanh nghi\u1ec7p ch\u1eadm n\u1ed9p so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh s\u1ebd ph\u1ea3i n\u1ed9p ph\u1ea1t ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh t\u1eeb ng\u00e0y qu\u00e1 h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p thu\u1ebf c\u00f2n thi\u1ebfu.<\/p>\n

\u00bb T\u01b0 v\u1ea5n ph\u00e1p lu\u1eadt thu\u1ebf<\/a><\/p>\n

\u00bb Lu\u1eadt s\u01b0 khi\u1ebfu n\u1ea1i v\u00e0 tranh t\u1ee5ng v\u1ec1 thu\u1ebf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. t\u00ednh thu\u1ebf su\u1ea5t \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft nh\u1ea5t v\u1ec1 thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi nh\u1ea5t n\u0103m 2020. 1. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p Theo nh\u01b0 \u0111\u1ecbnh ngh\u0129a trong b\u1ed9 lu\u1eadt thu\u1ebf thu nh\u1eadp Vi\u1ec7t Nam, thu\u1ebf su\u1ea5t l\u00e0 m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean m\u1ed9t \u0111\u01a1n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/16642"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=16642"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/16642\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=16642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=16642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=16642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}