C\u00f4ng t\u00e1c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m (TNDN) n\u0103m 2024 \u0111ang l\u00e0 v\u1ea5n \u0111\u1ec1 ch\u00fa tr\u1ecdng hi\u1ec7n nay t\u1ea1i c\u00e1c doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu, x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 d\u1ec5 x\u1ea3y ra sai s\u00f3t c\u1ea7n \u0111\u01b0\u1ee3c c\u00e1c doanh nghi\u1ec7p quan t\u00e2m l\u01b0u \u00fd. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00e1c tr\u01b0\u1eddng h\u1ee3p k\u00ea khai kh\u00f4ng \u0111\u00fang v\u1edbi h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb th\u00ec doanh nghi\u1ec7p n\u00ean t\u1ef1 gi\u00e1c th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung, th\u1ef1c hi\u1ec7n k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra t\u1ea1i doanh nghi\u1ec7p \u0111\u1ec3 tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00e1c sau n\u00e0y. M\u1ed9t s\u1ed1 l\u01b0u \u00fd t\u00f3m t\u1eaft \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u1ec1 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2024 c\u1ee5 th\u1ec3 nh\u01b0 sau: <\/p>\n\n
V\u1ec1 Doanh thu t\u00ednh thu\u1ebf:<\/u><\/strong> Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 kho\u1ea3n tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n<\/strong>.Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a) hay ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n cung \u1ee9ng d\u1ecbch v\u1ee5 tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC, Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC. <\/p>\n\n V\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/u><\/strong>:<\/strong> Doanh nghi\u1ec7p c\u1ea7n t\u1ef1 r\u00e0 so\u00e1t l\u1ea1i, \u0111\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb t\u1ea1i doanh nghi\u1ec7p; n\u1eafm ch\u1eafc c\u00e1c quy \u0111\u1ecbnh, lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n khi t\u00ednh thu\u1ebf TNDN. V\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, th\u00ec tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau: 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 c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n khi t\u00ednh thu\u1ebf TNDN. Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. <\/p>\n\n V\u1ec1 ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/u><\/strong>: <\/strong>Doanh nghi\u1ec7p th\u01b0\u1eddng hay m\u1eafc v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh ph\u00e1p l\u00fd c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, ch\u1ee7 \u0111\u1ed9ng lo\u1ea1i tr\u1eeb c\u00e1c kho\u1ea3n kh\u00f4ng c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ti\u1ebfn h\u00e0nh thanh tra, ki\u1ec3m tra t\u1ea1i doanh nghi\u1ec7p. <\/p>\n\n V\u1ec1 th\u1eddi gian \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/u><\/strong>: <\/strong>theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP, th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong ba n\u0103m \u0111\u1ea7u, th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0 k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/p>\n\n V\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf TNDN c\u1ee7a chi nh\u00e1nh, \u0111\u1ecba \u0111i\u1ec3m kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/u><\/strong>: theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d, kho\u1ea3n 2, \u0110i\u1ec1u 11, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP, NNT ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p cho ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u1ee7a \u0111\u01a1n vi ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i c\u00f3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh ph\u00e2n b\u1ed5, b\u00f9 tr\u1eeb cho \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00e1c c\u1ee7a NNT.<\/p>\n\n V\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN:<\/u><\/strong> 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 \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/p>\n\n Nh\u01b0 v\u1eady, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf TNDN cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2024 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/3\/2025.<\/p>\n\n \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch, th\u1eddi h\u1ea1n 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 t\u00e0i ch\u00ednh.<\/p>\n\n V\u1ec1 l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7<\/u><\/strong>: Chuy\u1ec3n l\u1ed7 theo nguy\u00ean t\u1eafc to\u00e0n b\u1ed9<\/strong> (sau khi quy\u1ebft to\u00e1n) v\u00e0 li\u00ean t\u1ee5c<\/strong> v\u00e0o thu nh\u1eadp c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo, nh\u01b0ng kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7. <\/p>\n\n V\u1ec1 vi\u1ec7c ph\u00e1t hi\u1ec7n sai s\u00f3t<\/u><\/strong>:Tr\u01b0\u1eddng h\u1ee3p trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf TNDN, doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t khi k\u00ea khai sai thu\u1ebf TNDN th\u00ec c\u1ea7n th\u1ef1c hi\u1ec7n x\u1eed l\u00fd tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n th\u00f4ng qua vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 \u0111\u00fang v\u00e0 \u0111\u1ee7 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p hay s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf hay tr\u01b0\u1edbc khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n. <\/p>\n","protected":false},"excerpt":{"rendered":" C\u00f4ng t\u00e1c quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m (TNDN) n\u0103m 2024 \u0111ang l\u00e0 v\u1ea5n \u0111\u1ec1 ch\u00fa tr\u1ecdng hi\u1ec7n nay t\u1ea1i c\u00e1c doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu, x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i khi quy\u1ebft to\u00e1n thu\u1ebf TNDN l\u00e0 nh\u1eefng v\u1ea5n \u0111\u1ec1 d\u1ec5 x\u1ea3y ra sai […]<\/p>\n","protected":false},"author":1,"featured_media":2484,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-2486","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/2486","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=2486"}],"version-history":[{"count":0,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/2486\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/2484"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=2486"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=2486"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=2486"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}