{"id":7084,"date":"2024-01-17T15:29:08","date_gmt":"2024-01-17T08:29:08","guid":{"rendered":"https:\/\/anlegal.vn\/?p=7084"},"modified":"2024-04-23T14:44:00","modified_gmt":"2024-04-23T07:44:00","slug":"anl-sharing-03-quy-dinh-phap-luat-ve-thue-thu-nhap-doanh-nghiep-lien-quan-den-hoat-dong-chuyen-nhuong-von","status":"publish","type":"post","link":"https:\/\/anlegal.vn\/vi\/tin-tuc\/anl-sharing-03-quy-dinh-phap-luat-ve-thue-thu-nhap-doanh-nghiep-lien-quan-den-hoat-dong-chuyen-nhuong-von\/","title":{"rendered":"[ANL SHARING 03] – QUY \u0110\u1ecaNH PH\u00c1P LU\u1eacT V\u1ec0 THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P LI\u00caN QUAN \u0110\u1ebeN HO\u1ea0T \u0110\u1ed8NG CHUY\u1ec2N NH\u01af\u1ee2NG V\u1ed0N"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 kho\u1ea3n thu nh\u1eadp thu\u1ed9c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u201cTNDN\u201d). B\u00e0i vi\u1ebft n\u00e0y nh\u1eb1m t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh c\u00f3 li\u00ean quan v\u1ec1 thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u1edf Vi\u1ec7t Nam:<\/p>\n

I.\u00a0 V\u0102N B\u1ea2N QUY PH\u1ea0M PH\u00c1P LU\u1eacT:<\/strong><\/p>\n

(a)\u00a0 \u00a0 \u00a0Lu\u1eadt\u00a0Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 13\/06\/2019 (\u201cLu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019\u201d).<\/p>\n

(b)\u00a0 \u00a0Quy \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0 (\u201cNgh\u1ecb \u0111\u1ecbnh 126\/2020\u201d), s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2022\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 ng\u00e0y 30\/10\/2022 (\u201cNgh\u1ecb \u0110\u1ecbnh 91\/2022\u201d).<\/p>\n

(c)\u00a0 \u00a0 \u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 ng\u00e0y 19\/10\/2020 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb (\u201cNgh\u1ecb \u0110\u1ecbnh 123\/2020\u201d).<\/p>\n

(d)\u00a0 \u00a0 \u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 ng\u00e0y 26\/12\/2013 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u201cNgh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP\u201d).<\/p>\n

(e)\u00a0 \u00a0Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ng\u00e0y 18\/06\/2014 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (\u201cTh\u00f4ng t\u01b0 78\/2014\/TT-BTC\u201d).<\/p>\n

(f)\u00a0 \u00a0 \u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ng\u00e0y 22\/06\/2015 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, Th\u00f4ng t\u01b0 119\/2014\/TT-BTC, Th\u00f4ng t\u01b0 151\/2014\/TT-BTC (\u201cTh\u00f4ng T\u01b0 96\/2015\/TT-BTC\u201d).[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]II.\u00a0 THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P LI\u00caN QUAN \u0110\u1ebeN CHUY\u1ec2N NH\u01af\u1ee2NG V\u1ed0N:<\/strong>[\/vc_column_text][vc_empty_space height=”30px”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
TT<\/td>\nN\u1ed9i dung<\/strong><\/td>\nNh\u00e0 th\u1ea7u trong n\u01b0\u1edbc<\/strong><\/td>\nNh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/strong><\/td>\n<\/tr>\n
1<\/td>\nPh\u1ea1m vi \u00e1p d\u1ee5ng<\/strong><\/td>\n\n

Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb (a) chuy\u1ec3n<\/p>\n

nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n ho\u1eb7c (b) to\u00e0n b\u1ed9 s\u1ed1 v\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea7u t\u01b0 cho m\u1ed9t ho\u1eb7c<\/p>\n

nhi\u1ec1u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00e1n doanh nghi\u1ec7p).<\/p>\n

\u0110i\u1ec1u 14.1 Th\u00f4ng T\u01b0 78\/2014\/TT-BTC<\/em>.<\/strong><\/p>\n<\/td>\n<\/tr>\n

2<\/td>\nTh\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/td>\n\n

L\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n.<\/p>\n

\u0110i\u1ec1u 14.1 Th\u00f4ng T\u01b0 78\/2014\/TT-BTC<\/em>.<\/strong><\/p>\n<\/td>\n<\/tr>\n

3<\/td>\nThu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/td>\n\n

Thu nh\u1eadp t\u00ednh thu\u1ebf = Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng – Gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng – Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng<\/p>\n

Trong \u0111\u00f3:<\/p>\n

(1) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf m\u00e0 b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng thu \u0111\u01b0\u1ee3c theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng (\u201cH\u0110CN<\/strong>\u201d).<\/p>\n

C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n ki\u1ec3m tra v\u00e0 \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng trong tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

(i)\u00a0\u00a0H\u0110CN kh\u00f4ng quy \u0111\u1ecbnh gi\u00e1 thanh to\u00e1n ho\u1eb7c c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 thanh to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.<\/p>\n

(ii)\u00a0\u00a0Vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t (*)<\/p>\n

(2) Gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

(i)\u00a0 N\u1ebfu l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p th\u00e0nh l\u1eadp doanh nghi\u1ec7p l\u00e0 gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p l\u0169y k\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n tr\u00ean c\u01a1 s\u1edf s\u1ed5 s\u00e1ch, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean tham gia \u0111\u1ea7u t\u01b0 v\u1ed1n ho\u1eb7c tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh x\u00e1c nh\u1eadn, ho\u1eb7c k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

(ii) N\u1ebfu l\u00e0 ph\u1ea7n v\u1ed1n do mua l\u1ea1i th\u00ec gi\u00e1 mua l\u00e0 gi\u00e1 tr\u1ecb v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m mua. Gi\u00e1 mua \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p, ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/p>\n

(3) Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p.<\/p>\n

Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng bao g\u1ed3m: chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng; c\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng; c\u00e1c chi ph\u00ed giao d\u1ecbch, \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft H\u0110CN v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/p>\n

\u0110i\u1ec1u 14.2\u00a0 Th\u00f4ng T\u01b0 78\/2014\/TT-BTC, s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 8 Th\u00f4ng T\u01b0 96\/2015\/TT-BTC<\/strong><\/em><\/p>\n<\/td>\n<\/tr>\n

4<\/td>\nNgo\u1ea1i t\u1ec7 v\u00e0 T\u1ef7 gi\u00e1<\/b><\/td>\n\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 v\u00e0 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng ngo\u1ea1i t\u1ec7, th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng ngo\u1ea1i t\u1ec7, th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

\u0110i\u1ec1u 14.2\u00a0 Th\u00f4ng T\u01b0 78\/2014\/TT-BTC, s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 8 Th\u00f4ng T\u01b0 96\/2015\/TT-BTC<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n

5<\/td>\nThu\u1ebf su\u1ea5t<\/b><\/td>\n\n

20%.<\/p>\n

\u0110i\u1ec1u 11.2<\/em>\u00a0Th\u00f4ng T\u01b0 78\/2014\/TT-BTC<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n

6<\/td>\nThu\u1ebf TNDN<\/b><\/td>\n\n

Thu\u1ebf TNDN = Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t (20%)<\/p>\n

\u0110i\u1ec1u 3.1<\/em>\u00a0Th\u00f4ng T\u01b0 78\/2014\/TT-BTC<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n

7<\/td>\nNguy\u00ean t\u1eafc k\u00ea khai thu\u1ebf<\/b><\/td>\n\n

Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 k\u00ea khai v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi t\u00ednh thu\u1ebf TNDN.<\/p>\n

\u0110i\u1ec1u 14.2(b) Th\u00f4ng T\u01b0 78\/2014\/TT-BTC<\/em><\/strong><\/p>\n

Doanh nghi\u1ec7p khai quy\u1ebft to\u00e1n khi k\u1ebft th\u00fac n\u0103m. C\u1ee5 th\u1ec3, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p qu\u00fd v\u00e0 \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p v\u1edbi s\u1ed1 ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/p>\n

\u0110i\u1ec1u 8.6(b) Ngh\u1ecb \u0110\u1ecbnh 126\/2020, s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 1.3 Ngh\u1ecb \u0110\u1ecbnh 91\/2022<\/em><\/strong><\/p>\n<\/td>\n

\n

Khai thu\u1ebf TNDN theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n

\u0110i\u1ec1u 8.4(o) Ngh\u1ecb \u0110\u1ecbnh 126\/2020<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n

8<\/td>\n\u0110\u1ed1i t\u01b0\u1ee3ng k\u00ea khai\u00a0<\/b><\/td>\n\n

Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n k\u00ea khai.<\/p>\n

\u00a0\u0110i\u1ec1u 14.2(b) Th\u00f4ng T\u01b0 78\/2014\/TT-BTC<\/em>.<\/strong><\/p>\n<\/td>\n

\n

– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (\u201cB\u00ean Mua<\/strong>\u201d) c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh, k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p B\u00ean Mua c\u0169ng l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i th\u00ec doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam n\u01a1i c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u1ed1n (\u201cC\u00f4ng Ty M\u1ee5c Ti\u00eau<\/strong>\u201d) c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

\u00a0\u0110i\u1ec1u 14.2(c) Th\u00f4ng T\u01b0 78\/2014\/TT-BTC<\/em><\/strong><\/p>\n

\u00a0<\/em>\u0110i\u1ec1u 16 Th\u00f4ng T\u01b0 151\/2014\/TT-BTC<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n

9<\/td>\nTh\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/b><\/td>\nCh\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd ti\u1ebfp theo qu\u00fd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

\u0110i\u1ec1u 44.1(b) Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019<\/em><\/strong><\/td>\n

Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n

\u0110i\u1ec1u 44.3 Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019<\/em><\/strong><\/td>\n<\/tr>\n

10<\/td>\n\u0110\u1ecba \u0111i\u1ec3m k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf<\/b><\/td>\n\n

(a)\u00a0 \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf:<\/p>\n

\u00a0 \u00a0 \u00a0 Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/p>\n

\u00a0 \u00a0 \u00a0\u00a0\u0110i\u1ec1u 45.1 Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019<\/strong><\/em><\/p>\n

(b)\u00a0 \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p thu\u1ebf<\/p>\n

\u00a0 \u00a0 \u00a0 Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n

\u00a0 \u00a0 \u00a0\u00a0\u0110i\u1ec1u 12 Th\u00f4ng T\u01b0 78\/2014\/TT-BTC<\/em><\/strong><\/p>\n<\/td>\n

T\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a C\u00f4ng Ty M\u1ee5c Ti\u00eau<\/p>\n

(bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p B\u00ean Mua khai thay cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i v\u00e0 tr\u01b0\u1eddng h\u1ee3p C\u00f4ng Ty M\u1ee5c Ti\u00eau khai thay n\u1ebfu B\u00ean Mua c\u0169ng l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i).<\/p>\n

\u0110i\u1ec1u 11.6(c)<\/em>\u00a0Ngh\u1ecb \u0110\u1ecbnh 126\/2020<\/em><\/strong><\/td>\n<\/tr>\n

11<\/td>\nTh\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf<\/strong><\/td>\n\n

Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau.<\/p>\n

\u0110i\u1ec1u 55.1 Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019<\/em><\/strong><\/p>\n<\/td>\n

\n

Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf.<\/p>\n

\u00a0<\/em>\u0110i\u1ec1u 55.1 Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n

\u00a012<\/td>\nX\u00e1c \u0111\u1ecbnh ng\u00e0y n\u1ed9p ti\u1ec1n thu\u1ebf<\/strong><\/td>\n\n

–\u00a0 Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n thu\u1ebf kh\u00f4ng b\u1eb1ng ti\u1ec1n m\u1eb7t, ng\u00e0y \u0111\u00e3 n\u1ed9p thu\u1ebf l\u00e0 ng\u00e0y Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c, t\u1ed5 ch\u1ee9c d\u1ecbch v\u1ee5 tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thay v\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf.<\/p>\n

–\u00a0 Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p ti\u1ec1n thu\u1ebf tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n m\u1eb7t, ng\u00e0y \u0111\u00e3 n\u1ed9p thu\u1ebf l\u00e0 ng\u00e0y Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu thu\u1ebf c\u1ea5p ch\u1ee9ng t\u1eeb thu ti\u1ec1n thu\u1ebf.<\/p>\n

\u00a0\u0110i\u1ec1u 58 Lu\u1eadt Qu\u1ea3n L\u00fd Thu\u1ebf 2019<\/em><\/strong><\/p>\n

 <\/td>\n<\/tr>\n

13<\/td>\nThu\u1ebf GTGT<\/strong><\/td>\n\n

Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.<\/p>\n

\u00a0\u0110i\u1ec1u 3.2(d) Ngh\u1ecb \u0110\u1ecbnh 209\/2013<\/em><\/strong><\/p>\n<\/td>\n<\/tr>\n

14<\/td>\nH\u00f3a \u0111\u01a1n GTGT<\/strong><\/td>\n\n

Do thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, tr\u00ean h\u00f3a \u0111\u01a1n GTGT, t\u1ea1i ch\u1ec9 ti\u00eau \u201cthu\u1ebf su\u1ea5t\u201d th\u1ec3 hi\u1ec7n l\u00e0 KCT (\u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 vi\u1ebft t\u1eaft c\u1ee7a \u201cKh\u00f4ng Ch\u1ecbu Thu\u1ebf\u201d).<\/p>\n

\u0110i\u1ec1u 10.6(b) Ngh\u1ecb \u0110\u1ecbnh 123\/2020 v\u00e0 Ph\u1ee5 l\u1ee5c V Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1450\/Q\u0110-TCT ng\u00e0y 07\/10\/2021 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/em><\/strong><\/p>\n<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_empty_space height=”60px”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Ghi ch\u00fa<\/strong><\/em><\/span>: (*) Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng theo H\u0110CN c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ea7n th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o cho c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, bao g\u1ed3m: (1) b\u00e1o c\u00e1o ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 (2) b\u00e1o c\u00e1o gi\u00e1m s\u00e1t, \u0111\u00e1nh gi\u00e1 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n.<\/p>\n","protected":false},"author":1,"featured_media":7088,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[112],"tags":[],"acf":[],"yoast_head":"\n[ANL SHARING 03] - QUY \u0110\u1ecaNH PH\u00c1P LU\u1eacT V\u1ec0 THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P LI\u00caN QUAN \u0110\u1ebeN HO\u1ea0T \u0110\u1ed8NG CHUY\u1ec2N NH\u01af\u1ee2NG V\u1ed0N - AN Legal LLP website<\/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:\/\/anlegal.vn\/vi\/tin-tuc\/anl-sharing-03-quy-dinh-phap-luat-ve-thue-thu-nhap-doanh-nghiep-lien-quan-den-hoat-dong-chuyen-nhuong-von\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[ANL SHARING 03] - 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