{"id":880,"date":"2023-03-14T09:57:37","date_gmt":"2023-03-14T02:57:37","guid":{"rendered":"http:\/\/kthtx.vn\/?p=880"},"modified":"2023-03-16T10:10:52","modified_gmt":"2023-03-16T03:10:52","slug":"quyet-toan-thue-thu-nhap-doanh-nghiep-2022-2023","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2023\/03\/14\/quyet-toan-thue-thu-nhap-doanh-nghiep-2022-2023\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2022 2023"},"content":{"rendered":"\n<p><strong><em>* H\u01b0\u1edbng d\u1eabn c\u00e1ch ghi m\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u1eabu 03\/TNDN)<\/em><\/strong><\/p>\n\n\n\n<p>(1) TNDN: Thu nh\u1eadp doanh nghi\u1ec7p; B\u0110S: B\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/p>\n\n\n\n<p>(2) Ch\u1ec9 ti\u00eau G1, G3: NNT k\u00ea khai s\u1ed1 thu\u1ebf TNDN n\u1ed9p th\u1eeba k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p k\u1ef3 n\u00e0y.<\/p>\n\n\n\n<p>(3) Ch\u1ec9 ti\u00eau D11, G2, G4, G5: NNT k\u00ea khai s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p v\u00e0o NSNN t\u00ednh \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n.<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: NNT c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb 01\/01\/2021 \u0111\u1ebfn 31\/12\/2021 th\u00ec s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m l\u00e0 s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2021 t\u00ednh t\u1eeb ng\u00e0y 01\/01\/2021 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/3\/2022.<\/p>\n\n\n\n<p>(4) Tr\u01b0\u1eddng h\u1ee3p NNT l\u00e0 doanh nghi\u1ec7p x\u1ed5 s\u1ed1 c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 th\u00ec NNT k\u00ea khai s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u1ed5 s\u1ed1 v\u00e0o ch\u1ec9 ti\u00eau E1, s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a &nbsp; ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00e1c v\u00e0o ch\u1ec9 ti\u00eau E2, E3.&nbsp;<\/p>\n\n\n\n<p>(5) C\u00e1c ch\u1ec9 ti\u00eau E, G: NNT kh\u00f4ng k\u00ea khai s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p, \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i kh\u00e1c t\u1ec9nh \u0111\u00e3 k\u00ea khai ri\u00eang.<\/p>\n\n\n\n<p>(6) Ch\u1ec9 ti\u00eau E4, G5, H3: NNT k\u00ea khai s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p, \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u01b0\u1ee3c b\u00e0n giao k\u1ef3 n\u00e0y v\u00e0 c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 (bao g\u1ed3m s\u1ed1 ti\u1ec1n \u0111\u00e3 thu c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc v\u00e0 k\u1ef3 n\u00e0y).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ancho2\"><strong>2. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/h2>\n\n\n\n<p>&#8211; Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/p>\n\n\n\n<p>&#8211; Thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u1eb1ng doanh thu tr\u1eeb c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ed9ng thu nh\u1eadp kh\u00e1c, k\u1ec3 c\u1ea3 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>&#8211; Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n<p>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n), thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n), thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ebfu l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>* H\u01b0\u1edbng d\u1eabn c\u00e1ch ghi m\u1eabu t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (M\u1eabu 03\/TNDN) (1) TNDN: Thu nh\u1eadp doanh nghi\u1ec7p; B\u0110S: B\u1ea5t \u0111\u1ed9ng s\u1ea3n; (2) Ch\u1ec9 ti\u00eau G1, G3: NNT k\u00ea khai s\u1ed1 thu\u1ebf TNDN n\u1ed9p th\u1eeba k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p k\u1ef3 n\u00e0y. (3) &hellip; <\/p>\n","protected":false},"author":1,"featured_media":34,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[5],"tags":[129,126],"class_list":["post-880","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-thue","tag-thue-thu-nhap-doanh-nghiep","tag-tncn-2023","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/880","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=880"}],"version-history":[{"count":2,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/880\/revisions"}],"predecessor-version":[{"id":888,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/880\/revisions\/888"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/34"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}