{"id":29905,"date":"2024-10-22T15:38:48","date_gmt":"2024-10-22T08:38:48","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=29905"},"modified":"2025-06-11T14:50:00","modified_gmt":"2025-06-11T07:50:00","slug":"quyet-toan-thue-thu-nhap-doanh-nghiep","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/quyet-toan-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u0110\u1ecbnh kho\u1ea3n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Cu\u1ed1i n\u0103m, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p:<\/p>\n<p>1. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 t\u1ea1m n\u1ed9p trong n\u0103m ph\u1ea3i n\u1ed9p th\u00eam s\u1ed1 ch\u00eanh l\u1ec7ch thi\u1ebfu, ghi:<\/p>\n<p>N\u1ee3 TK 821 \u2013 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<p>C\u00f3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3334)<\/p>\n<p>2. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p trong n\u0103m l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p th\u00ec h\u1ea1ch to\u00e1n gi\u1ea3m chi ph\u00ed s\u1ed1 ch\u00eanh l\u1ec7ch, ghi:<\/p>\n<p>N\u1ee3 TK 333 \u2013 C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3334)<\/p>\n<p>C\u00f3 TK 821 \u2013 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>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 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<p>Cu\u1ed1i n\u0103m, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u00ednh to\u00e1n l\u1ea1i thu\u1ebf TNDN ph\u1ea3i n\u1ed9p (quy\u1ebft to\u00e1n thu\u1ebf TNDN cu\u1ed1i n\u0103m).<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Sau khi th\u1ef1c hi\u1ec7n\u00a0t\u1ea1m t\u00ednh thu\u1ebf TNDN c\u00e1c qu\u00fd, cu\u00f4\u0301i n\u0103m anh\/chi\u0323 c\u0103n c\u1ee9 v\u00e0o c\u00e1c kho\u1ea3n doanh thu v\u00e0 chi ph\u00ed ph\u1ea3i t\u00ednh thu\u1ebf, sau \u0111o\u0301 l\u1eadp T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 t\u00ednh S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p, cu\u1ed1i n\u0103m k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/p>\n<p>1. V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>T\u1ed5ng h\u1ee3p<\/strong>, ch\u1ecdn<strong> Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\\Quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38743 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-1.png\" alt=\"\" width=\"951\" height=\"641\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-1.png 951w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-1-300x202.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-1-768x518.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-1-50x34.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-1-60x40.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-1-100x67.png 100w\" sizes=\"auto, (max-width: 951px) 100vw, 951px\" \/><\/p>\n<p>2. C\u0103n c\u1ee9 v\u00e0o s\u1ed1 thu\u1ebf TNDN tr\u00ean t\u1edd khai\u00a0quy\u1ebft to\u00e1n thu\u1ebf, anh\/ch\u1ecb nh\u1eadp s\u1ed1 thu\u1ebf v\u00e0o \u00f4\u00a0<strong>Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/strong>.<\/p>\n<p>3. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean<strong>\u00a0Thu\u1ebf TNDN t\u1ea1m t\u00ednh trong n\u0103m<\/strong>\u00a0\u0111\u00e3 t\u00ednh qua c\u00e1c k\u1ef3 t\u00ednh \u0111\u1ed3ng th\u1eddi t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n\u00a0<strong>Ch\u00eanh l\u1ec7ch thu\u1ebf TNDN<\/strong>.<\/p>\n<p>4. Nh\u1ea5n<strong>\u00a0H\u1ea1ch to\u00e1n<\/strong>.<\/p>\n<ul>\n<li>N\u1ebfu s\u1ed1\u00a0<strong>Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p &gt; 0<\/strong>: Di\u1ec5n gi\u1ea3i s\u1ebd l\u00e0 <strong>B\u1ed5 sung s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh c\u00f2n ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n<\/strong>, h\u1ea1ch to\u00e1n\u00a0<strong>TK N\u1ee3 821, TK C\u00f3 3334<\/strong>.<\/li>\n<li>N\u1ebfu s\u1ed1\u00a0<strong>Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p &lt; 0<\/strong>: Di\u1ec5n gi\u1ea3i s\u1ebd l\u00e0 <strong>Gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh theo quy\u1ebft to\u00e1n<\/strong>, h\u1ea1ch to\u00e1n\u00a0<strong>TK N\u1ee3 3334, TK C\u00f3 821<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38745 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-2.png\" alt=\"\" width=\"1099\" height=\"465\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-2.png 1099w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-2-300x127.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-2-1024x433.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-2-768x325.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-2-50x21.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-2-60x25.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-2-100x42.png 100w\" sizes=\"auto, (max-width: 1099px) 100vw, 1099px\" \/><\/p>\n<p><em><strong>L\u01b0u \u00fd<\/strong>: Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u d\u00f2ng h\u1ea1ch to\u00e1n chi ti\u1ebft theo MLNS th\u00ec khi anh\/ch\u1ecb s\u1eeda l\u1ea1i s\u1ed1 ti\u1ec1n<strong>\u00a0Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/strong>, nh\u1ea5n\u00a0<strong>H\u1ea1ch to\u00e1n<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd ch\u1ec9 gi\u1eef l\u1ea1i 1 d\u00f2ng theo ng\u1ea7m \u0111\u1ecbnh v\u00e0 xo\u00e1 c\u00e1c d\u00f2ng h\u1ea1ch to\u00e1n hi\u1ec7n c\u00f3.<\/em><\/p>\n<p>5. Sau khi ti\u0301nh \u0111\u01b0\u01a1\u0323c s\u00f4\u0301 ch\u00eanh l\u00ea\u0323ch thu\u00ea\u0301, anh\/chi\u0323 th\u01b0\u0323c hi\u1ec7n <strong>Xa\u0301c \u0111i\u0323nh k\u00ea\u0301t qua\u0309 hoa\u0323t \u0111\u00f4\u0323ng kinh doanh<\/strong>. Xem h\u01b0\u01a1\u0301ng d\u00e2\u0303n xa\u0301c \u0111i\u0323nh k\u00ea\u0301t qua\u0309 hoa\u0323t \u0111\u1ed9ng\u00a0<a href=\"https:\/\/helpmimosa.misa.vn\/2025\/kb\/xac-dinh-ket-qua-hoat-dong\/\" target=\"_blank\" rel=\"noopener\"><strong>ta\u0323i \u0111\u00e2y<\/strong><\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38747 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-3.png\" alt=\"\" width=\"1023\" height=\"678\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-3.png 1023w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-3-300x199.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-3-768x509.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-3-50x33.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-3-60x40.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-quyet-toan-3-100x66.png 100w\" sizes=\"auto, (max-width: 1023px) 100vw, 1023px\" \/><\/p>\n<p>6. V\u00e0o <strong>Ba\u0301o ca\u0301o\\Ba\u0301o ca\u0301o ta\u0300i chi\u0301nh<\/strong>\u00a0ch\u1ecdn\u00a0<strong>B02\/BCTC: Ba\u0301o ca\u0301o k\u00ea\u0301t qua\u0309 hoa\u0323t \u0111\u00f4\u0323ng<\/strong>\u00a0\u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o g\u1eedi c\u1ea5p tr\u00ean.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[188],"ht-kb-tag":[],"class_list":["post-29905","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tong-hop"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29905","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/23"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29905\/revisions"}],"predecessor-version":[{"id":38749,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29905\/revisions\/38749"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=29905"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=29905"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=29905"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}