Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

\n
<\/span>\u0110\u1ecbnh kho\u1ea3n<\/div>
\n
1. \u0110\u1ecbnh k\u1ef3, \u0111\u01a1n v\u1ecb t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ghi:<\/p>\n
N\u1ee3 TK 821 \u2013 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n
C\u00f3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3334)<\/p>\n
2. Khi n\u1ed9p ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0o NSNN, ghi:<\/p>\n
N\u1ee3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3334)<\/p>\n
C\u00f3 c\u00e1c TK 111, 112<\/p>\n<\/div><\/div>\n
<\/span>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/div>
\n
T\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb HCSN c\u00f3 thu, \u0111\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 c\u00f9ng v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ph\u1ea3i n\u1ed9p trong k\u1ef3 \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o B02\/BCTC: B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng n\u1ed9p cho c\u00e1c \u0111\u01a1n v\u1ecb d\u1ef1 to\u00e1n c\u1ea5p tr\u00ean.<\/p>\n
Tr\u00ean ph\u1ea7n m\u1ec1m MISA Mimosa 2025, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 nhanh ch\u00f3ng k\u1ebft chuy\u1ec3n \u0111\u01b0\u1ee3c s\u1ed1 TNDN ph\u1ea3i n\u1ed9p khi x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 gi\u1ea3m th\u1eddi gian thao t\u00e1c nh\u1eadp li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<\/div><\/div>\n
<\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div>
\n
C\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb doanh thu chi ph\u00ed ph\u00e1t sinh trong k\u1ef3, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh Th\u1eb7ng d\u01b0 H\u0110SXKD tr\u01b0\u1edbc thu\u1ebf v\u00e0 Thu\u1ebf TNDN t\u1ea1m t\u00ednh. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n
1. V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\T\u1ea1m t\u00ednh thu\u1ebf TNDN.<\/strong><\/p>\n
$\"\"$ <\/p>\n
2. Khai b\u00e1o c\u00e1c th\u00f4ng tin Ch\u1ecdn k\u1ef3 t\u1ea1m t\u00ednh thu\u1ebf TNDN<\/strong>:<\/p>\n
\u2013 Ch\u1ecdn K\u1ef3 t\u00ednh<\/strong>: Th\u00e1ng, qu\u00fd, 6 th\u00e1ng \u0111\u1ea7u n\u0103m, 6 th\u00e1ng cu\u1ed1i n\u0103m.\u00a0<\/p>\n
\u2013\u00a0Th\u1eb7ng d\u01b0 H\u0110SXKD tr\u01b0\u1edbc thu\u1ebf = T\u1ed5ng doanh thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh \u2013 T\u1ed5ng chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 t\u00ednh <\/strong>v\u00e0 ph\u1ea3i > 0<\/strong> th\u00ec m\u1edbi t\u00ednh thu\u1ebf.
\n<\/strong><\/p>\n
Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh s\u1ed1 ti\u1ec1n c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb doanh thu chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 t\u00ednh \u0111\u01b0\u1ee3c ch\u1ecdn. Tuy nhi\u00ean cho ph\u00e9p ng\u01b0\u1eddi d\u00f9ng t\u1ef1 s\u1eeda l\u1ea1i do doanh thu ho\u1eb7c chi ph\u00ed trong k\u1ef3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb khi t\u00ednh thu\u1ebf TNDN theo lu\u1eadt thu\u1ebf TNDN.<\/p>\n
\u2013\u00a0Thu\u1ebf su\u1ea5t<\/strong>: M\u1eb7c \u0111\u1ecbnh 20%, c\u00f3 th\u1ec3 s\u1eeda l\u1ea1i.<\/p>\n
\u2013\u00a0Thu\u1ebf TNDN t\u1ea1m t\u00ednh<\/strong>: Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh Thu\u1ebf TNDN t\u1ea1m t\u00ednh = Th\u1eb7ng d\u01b0 H\u0110SXKD * thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/strong>.<\/p>\n
L\u01b0u \u00fd<\/strong>: Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 t\u00ednh ra <=0 th\u00ec hi\u1ec3n th\u1ecb = 0<\/em>.<\/p>\n
\u2013 Nh\u1ea5n\u00a0H\u1ea1ch to\u00e1n<\/strong>.<\/p>\n
$\"\"$ <\/p>\n
3. Ph\u1ea7n m\u1ec1m l\u1ea5y l\u00ean 1 s\u1ed1 th\u00f4ng tin thu\u1ebf TNDN t\u1ea1m t\u00ednh: K\u1ef3 t\u00ednh<\/strong>,\u00a0Thu\u1ebf TNDN t\u1ea1m t\u00ednh<\/strong>, th\u00f4ng tin\u00a0Ch\u1ee9ng t\u1eeb<\/strong>. Anh\/ch\u1ecb nh\u1eadp th\u00eam\u00a0Di\u1ec5n gi\u1ea3i<\/strong>.<\/p>\n
\u0110\u1ed3ng th\u1eddi, ph\u1ea7n m\u1ec1m m\u1eb7c \u0111\u1ecbnh TK N\u1ee3 821<\/strong>,\u00a0TK C\u00f3 3334<\/strong>, S\u1ed1 ti\u1ec1n<\/strong> \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng s\u1ed1 thu\u1ebf TNDN t\u1ea1m t\u00ednh.<\/p>\n
$\"\"$ <\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
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