{"id":5910,"date":"2011-12-19T11:12:47","date_gmt":"2011-12-19T04:12:47","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=5910"},"modified":"2022-02-09T11:15:16","modified_gmt":"2022-02-09T04:15:16","slug":"152-binh-luan-ve-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/152-binh-luan-ve-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"152. B\u00ecnh lu\u1eadn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p."},"content":{"rendered":"(ANVI) – H\u1ed9i th\u1ea3o v\u1ec1 T\u1ed5ng k\u1ebft 2 Lu\u1eadt thu\u1ebf thu nh\u1eadp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u1ed9 T\u00e0i ch\u00ednh 08-11-2011<\/em><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

    \n
  1. Nh\u1eadn x\u00e9t chung:<\/strong><\/li>\n<\/ol>\n

    V\u1edbi c\u00e1ch thu thu\u1ebf nh\u01b0 hi\u1ec7n nay th\u00ec d\u1ec5 cho c\u01a1 quan thu\u1ebf, kh\u00f3 cho doanh nghi\u1ec7p, \u201cthu nh\u1ea7m h\u01a1n b\u1ecf s\u00f3t\u201d.<\/p>\n

    Thu\u1ebf su\u1ea5t cao v\u00e0 kh\u00f4ng c\u00f4ng b\u1eb1ng (tr\u1eeb chi ph\u00ed c\u1ea7n thi\u1ebft h\u1ee3p l\u00fd), d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u00ecm m\u1ecdi c\u00e1ch tr\u1ed1n thu\u1ebf.<\/p>\n

      \n
    1. V\u1ec1 thu\u1ebf su\u1ea5t:<\/strong><\/li>\n<\/ol>\n

      Thu\u1ebf su\u1ea5t 25% l\u00e0 con s\u1ed1 trung b\u00ecnh trong khu v\u1ef1c, nh\u01b0ng th\u1ef1c ch\u1ea5t l\u1ea1i qu\u00e1 cao, v\u00ec m\u1ed9t lo\u1ea1t quy \u0111\u1ecbnh phong t\u1ecfa, o b\u1ebf k\u00e8m theo nh\u01b0 chi ph\u00ed khuy\u1ebfn m\u00e3i, ti\u1ebfp kh\u00e1ch, l\u1ec5 t\u00e2n, kh\u00e1nh ti\u1ebft\u2026 kh\u00f4ng qu\u00e1 10% t\u1ed5ng chi ph\u00ed, vay v\u1ed1n ngo\u00e0i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng qu\u00e1 13,5\/n\u0103m v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 nhi\u1ec1u kho\u1ea3n chi th\u1ef1c t\u1ebf v\u00e0 c\u1ea7n thi\u1ebft nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7,\u2026 V\u1edbi c\u00e1ch kh\u1ed1ng ch\u1ebf t\u1ef7 l\u1ec7 v\u00e0 c\u00e1c kho\u1ea3n chi nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng l\u1ed7 th\u1eadt s\u1ef1 m\u00e0 v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

      Do v\u1eady c\u1ea7n gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p xu\u1ed1ng 20% \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho doanh nghi\u1ec7p c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c t\u00e0i ch\u00ednh, t\u0103ng t\u00edch l\u0169y t\u00e1i \u0111\u1ea7u t\u01b0, \u0111\u1ea9y m\u1ea1nh ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t, kinh doanh, n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh v\u00e0 quay tr\u1edf l\u1ea1i c\u00f3 thu nh\u1eadp cao h\u01a1n \u0111\u1ec3 n\u1ed9p nhi\u1ec1u thu\u1ebf h\u01a1n.<\/p>\n

        \n
      1. V\u1ec1 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp v\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf:<\/strong><\/li>\n<\/ol>\n

        Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0m c\u01a1 s\u1edf t\u00ednh thu\u1ebf TNDN ch\u01b0a c\u1ee5 th\u1ec3, ch\u01b0a b\u1ea3o \u0111\u1ea3m t\u00ednh th\u1ef1c thi nh\u01b0: Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu, x\u00e1c \u0111\u1ecbnh doanh thu trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb ch\u01b0a r\u00f5 r\u00e0ng, m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf c\u1ea7n thi\u1ebft cho s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi t\u00ednh thu\u1ebf. V\u00ed d\u1ee5 nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9, \u0110i\u1ec1u 2 v\u1ec1 \u201cC\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em>\u201d c\u1ee7a Lu\u1eadt thu\u1ebf TNDN th\u00ec vi\u1ec7c quy \u0111\u1ecbnh \u201cPh\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i,\u00a0hoa h\u1ed3ng m\u00f4i gi\u1edbi;\u00a0chi ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb; chi h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, chi h\u1ed7 tr\u1ee3 chi ph\u00ed, chi\u1ebft kh\u1ea5u thanh to\u00e1n; chi b\u00e1o bi\u1ebfu, b\u00e1o t\u1eb7ng c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed\u00a0li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u01b0\u1ee3t qu\u00e1 10% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb; \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi l\u00e0 ph\u1ea7n chi v\u01b0\u1ee3t qu\u00e1 15% trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp. T\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y; \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m gi\u00e1 mua c\u1ee7a h\u00e0ng ho\u00e1 b\u00e1n ra<\/em>\u201d l\u00e0 ph\u1ea7n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 kh\u00f4ng h\u1ee3p l\u00fd. M\u1ee9c kh\u1ed1ng ch\u1ebf 10% v\u00e0 15% (03 n\u0103m \u0111\u1ea7u cho Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp) n\u00e0y ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi kinh t\u1ebf bao c\u1ea5p, kh\u00f4ng c\u1ea7n quan t\u00e2m \u0111\u1ebfn qu\u1ea3ng c\u00e1o ti\u1ebfp th\u1ecb v\u00e0 khuy\u1ebfn m\u00e3i.<\/p>\n

        Trong khi h\u1ea7u h\u1ebft nh\u1eefng kho\u1ea3n chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p n\u00e0y \u0111\u01b0\u01a1ng nhi\u00ean l\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p kh\u00e1c. N\u1ebfu chi ph\u00ed qu\u1ea3ng c\u1ea3o v\u01b0\u1ee3t qu\u00e1 10%, th\u1eadm ch\u00ed l\u00ean t\u1edbi 90% chi ph\u00ed, m\u00e0 c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p th\u00ec \u0111\u01b0\u01a1ng nhi\u00ean 90% chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p thu\u00ea qu\u1ea3ng c\u00e1o s\u1ebd chuy\u1ec3n sang th\u00e0nh thu nh\u1eadp cho doanh nghi\u1ec7p qu\u1ea3ng c\u00e1o. Do v\u1eady, \u0111\u1eebng b\u1eaft doanh nghi\u1ec7p bu\u1ed9c ph\u1ea3i t\u00ecm c\u00e1ch l\u00e1ch lu\u1eadt, ch\u1eb3ng h\u1ea1n l\u00e0m bi\u1ec3n qu\u1ea3ng c\u00e1o t\u1ea5m l\u1edbn, nh\u01b0ng l\u1ea1i h\u1ea1ch to\u00e1n thu\u00ea t\u00e0i s\u1ea3n, thay v\u00ec h\u1ea1ch to\u00e1n \u0111\u00fang l\u00e0 chi ph\u00ed qu\u1ea3ng c\u00e1o.<\/p>\n

        Lu\u1eadt kh\u00f4ng n\u00ean t\u1ea1o ra t\u00ecnh tr\u1ea1ng kh\u00e1 ph\u1ed5 bi\u1ebfn, nhi\u1ec1u kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd, c\u1ea7n thi\u1ebft, c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng l\u1ea1i b\u1ecb g\u1ea1t b\u1ecf, th\u1eadm ch\u00ed l\u00e0 nh\u1eefng l\u1ed7i vi ph\u1ea1m ph\u00e1p lu\u1eadt. Kh\u00f4ng \u0111\u1ec3 nh\u1eefng \u0111i\u1ec1u kho\u1ea3n ng\u0103n c\u1ea5m c\u1ee7a lu\u1eadt c\u1ee9 bu\u1ed9c ng\u01b0\u1eddi ta ph\u1ea3i sai ph\u1ea1m, ph\u1ea3i l\u00e1ch lu\u1eadt.<\/p>\n

        Tr\u00e2n tr\u1ecdng tham gia!<\/p>\n

        ————————————-<\/strong><\/p>\n

        \u0110C:\u00a0<\/em>C\u00f4ng ty Lu\u1eadt\u00a0<\/em>ANVI, t\u1ea7ng 2, T\u00f2a nh\u00e0 Savina, s\u1ed1 1 \u0110inh L\u1ec5, ph\u1ed1 Tr\u00e0ng Ti\u1ec1n, qu\u1eadn Ho\u00e0n Ki\u1ebfm,\u00a0<\/em>HN<\/em><\/p>\n

        FB: Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (www.facebook.com\/LSTruongThanhDuc)<\/em><\/p>\n

        E-mail: duc.tt\u00a0@anvilaw.com<\/em><\/p>\n

        Web: www.anvilaw.com<\/em><\/p>\n

        \u0110T: 090.345.9070<\/em>","protected":false},"excerpt":{"rendered":"

        (ANVI) – H\u1ed9i th\u1ea3o v\u1ec1 T\u1ed5ng k\u1ebft 2 Lu\u1eadt thu\u1ebf thu nh\u1eadp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u1ed9 T\u00e0i ch\u00ednh 08-11-2011 \u00a0 Nh\u1eadn x\u00e9t chung: V\u1edbi c\u00e1ch thu thu\u1ebf nh\u01b0 hi\u1ec7n nay th\u00ec d\u1ec5 cho c\u01a1 quan thu\u1ebf, kh\u00f3 cho doanh nghi\u1ec7p, \u201cthu nh\u1ea7m h\u01a1n b\u1ecf s\u00f3t\u201d. Thu\u1ebf su\u1ea5t cao v\u00e0 kh\u00f4ng c\u00f4ng b\u1eb1ng (tr\u1eeb chi ph\u00ed c\u1ea7n thi\u1ebft h\u1ee3p […]<\/p>\n","protected":false},"author":7,"featured_media":5911,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,26],"tags":[],"class_list":["post-5910","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-chi-phong-van","category-legal-media"],"acf":[],"yoast_head":"\n152. B\u00ecnh lu\u1eadn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/en\/tieng-viet-152-binh-luan-ve-thue-thu-nhap-doanh-nghiep\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]152. B\u00ecnh lu\u1eadn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. [:] - ANVI Law Firm\" \/>\n<meta property=\"og:description\" content=\"(ANVI) – H\u1ed9i th\u1ea3o v\u1ec1 T\u1ed5ng k\u1ebft 2 Lu\u1eadt thu\u1ebf thu nh\u1eadp\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u1ed9 T\u00e0i ch\u00ednh 08-11-2011 \u00a0 Nh\u1eadn x\u00e9t chung: V\u1edbi c\u00e1ch thu thu\u1ebf nh\u01b0 hi\u1ec7n nay th\u00ec d\u1ec5 cho c\u01a1 quan thu\u1ebf, kh\u00f3 cho doanh nghi\u1ec7p, \u201cthu nh\u1ea7m h\u01a1n b\u1ecf s\u00f3t\u201d. Thu\u1ebf su\u1ea5t cao v\u00e0 kh\u00f4ng c\u00f4ng b\u1eb1ng (tr\u1eeb chi ph\u00ed c\u1ea7n thi\u1ebft h\u1ee3p […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/anvilaw.com\/en\/tieng-viet-152-binh-luan-ve-thue-thu-nhap-doanh-nghiep\/\" \/>\n<meta property=\"og:site_name\" content=\"ANVI Law Firm\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/anvilawfirm\" \/>\n<meta property=\"article:published_time\" content=\"2011-12-19T04:12:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-02-09T04:15:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/02\/GettyImages-494331203-56a0a53b5f9b58eba4b26559.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"377\" \/>\n\t<meta property=\"og:image:height\" content=\"249\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:site\" content=\"@anvilawfirm\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-152-binh-luan-ve-thue-thu-nhap-doanh-nghiep\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/anvilaw.com\\\/en\\\/tieng-viet-152-binh-luan-ve-thue-thu-nhap-doanh-nghiep\\\/\"},\"author\":{\"name\":\"Tr\u01b0\u01a1ng Thu H\u1eb1ng\",\"@id\":\"https:\\\/\\\/anvilaw.com\\\/vi\\\/#\\\/schema\\\/person\\\/3ed6356b2b43ea929d46dfbdac9c841c\"},\"headline\":\"152. 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