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Lu t thu thu nh p doanh nghi p

LUT THU THU NHP DOANH NGHIP

Ngi trnh by: Ts. Th Thn

Ph Ch tch Hi T vn thu Vit Nam

Web: www.vtca.vn Email: [email protected]


N i dung

NI DUNG

  • Khi nim, c im, vai tr ca thu TNDN

  • Ni dung lut thu TNDN:

    - Lut thu TNDN S 14/2008/QH12, ngy 03/6/2008,gm 20 iu

    - Ngh nh 124/2008/N-CP NGY 11/12/2008

    - Thng t 130/2008/TT-BTC NGY 26/12/2008

    - Thng t 134/2008/TT-BTC NGY 31/12/2008


Kh i ni m c i m vai tr c a thu tndn

Khi nim, c im, vai tr ca thu TNDN

1. Khi nim

  • Thu TN l mt loi thu trc thu nh trc tip vo TN thc t ca cc t chc v c nhn. Thu TN gm: thu TNDN v thu TNCN.

  • Thu TNDN l mt loi thu trc thu nh vo TNCT ca c s SX, KD trong k.


Kh i ni m c i m vai tr c a thu tndn1

Khi nim, c im, vai tr ca thu TNDN

2. c im thu TNDN

- Thu TNDN l mt loi thu trc thu. Tnh cht trc thu ca loi thu ny c biu hin s ng nht gia i tng np thu v i tng chu thu.

- Thu TNDN nh vo thu nhp chu thu ca DN, mc ng vin vo NSNN i vi loi thu ny ph thuc rt ln vo hiu qu KD ca DN.


Kh i ni m c i m vai tr c a thu tndn2

Khi nim, c im, vai tr ca thu TNDN

  • 3. Vai tr ca thu TNDN

    1. Thu TNDN l khon thu quan trng ca NSNN: thu TNDN trong tng s thu Ngn sch Nh nc do ngnh thu qun l (tr du th) nm 2004 l 22,3%; nm 2005 l 24,3%, nm 2006 l 24,8%, nm 2007 l 22,8%, nm 2008 l 28,5%.

    2. Thu TNDN l cng c quan trng ca Nh nc trong vic iu tit v m nn kinh t

    3. Thu TNDN l mt cng c ca Nh nc thc hin chnh sch cng bng x hi


N i dung lu t

NI DUNG LUT

1. Ngi np thu

2. Thu nhp chu thu

3. Thu nhp min thu

4. K tnh thu

5. Xc nh TN tnh thu: DT, CP c tr, khng c tr

6. Thu nhp khc

7. Thu sut.

8. Phng php tnh thu

9. Ni np thu

10. u i u t

11. Gim thu khc:

12. Chuyn l

13. Qu pht trin Khoa hc v Cng ngh

14. Gim gia hn np thu


1 ng i n p thu

1. Ngi np thu

  • 1. Ngi np thu TNDN l cc t chc c hot ng SX, KD hng ha, DV c TNCT:

    a. DN c thnh lp theo quy nh ca php lut Vit Nam;

    b. DN c thnh lp theo quy nh ca PL nc ngoi c c s thng tr hoc khng c c s thng tr ti VN;

    c. T chc c thnh lp theo Lut hp tc x;

    d. n v SN c thnh lp theo quy nh ca PL VN;

    . T chc khc c hot ng SX, KD c thu nhp.


1 ng i n p thu1

1. Ngi np thu

  • 2. DN c TNCT np thu TNDN:

    a) DN c thnh lp theo Q ca php lut VN np thu i vi TNCT pht sinh ti VN v TNCT pht sinh ngoi VN;

    b) DN nc ngoi c CS thng tr ti VN np thu i vi TNCT pht sinh ti VN v TNCT pht sinh ngoi VN lin quan n hot ng ca CS thng tr ;

    c) DN nc ngoi c c s thng tr ti VN np thu i vi TNCT pht sinh ti VN m khon thu nhp ny khng lin quan n hot ng ca CS thng tr;

    d) DN nc ngoi khng c c s thng tr ti VN np thu i vi TNCT pht sinh ti Vit Nam


1 ng i n p thu2

1. Ngi np thu

  • 3. C s thng tr ca DNNNgl c s KD m DNNNg tin hnh mt phn hoc ton b hot ng SX,KD ti VN mang li thu nhp, bao gm:

    a) Chi nhnh, VP iu hnh, nh my, cng xng, phng tin VT, hm m, m du, kh hoc a im khai thc TN thin nhin khc ti VN;

    b) a im xy dng, cng trnh XD, lp t, lp rp;

    c) C s CCDV bao gm c DV t vn thng qua ngi lm cng hay mt t chc, c nhn khc;

    d) i l chodoanh nghipnc ngoi;

    ) idinti VN trong trng hp l i din c TQ k kt H ng tn DNNNg hoc i din khng c TQ k kt H ng tn DNNNg nhng thng xuyn thc hin vic giao HH hoc cung ngDV ti VN;


2 thu nh p ch u thu

2. Thu nhp chu thu

1. TNCT l thu nhp t hot ng SX, KD hng ho, DV

2. Thu nhp khc:

- TN t chuyn nhng vn, chuyn nhng BS;

- TN t quyn s hu, quyn s dng TS;

- TN t chuyn nhng, cho thu, thanh l TS;

- Thu nhp t li tin gi, cho vay vn, bn ngoi t;

- Hon nhp cc khon d phng;

- Thu khon n kh i xo nay i c; thu khon n phi tr khng xc nh c ch;

- TN t KD ca nhng nm trc b b st v cc khon TN khc, k c TN nhn c t SX, KD ngoi VN..


3 thu nh p mi n thu

3. Thu nhp min thu

1. TN t trng trt, chn nui, nui trng thy sn ca cc t chc c thnh lp theo Lut HTX.

2. TN t vic thc hin DV k thut trc tip phc v nng nghip.

3. Thu nhp t vic thc hin hp ng nghin cu KH v PT cng ngh, sn phm ang trong thi k SX th nghim, SP lm ra t cng ngh mi ln u p dng ti VN ( ti a min 1 nm)

  • iu kin:

    - C chng nhn ng k hot ng nghin cu khoa hc;

    - c c quan qun l Nh nc v khoa hc c thm quyn xc nhn;


3 thu nh p mi n thu1

3. Thu nhp min thu

4. Thu nhp t hot ng SX, KD hng ho, dch v ca DN dnh ring cho lao ng l ngi tn tt, ngi sau cai nghin; ngi nhim HIV chim t 51% tr ln

  • iu kini vi DN c s dng L :

    a. l ngi khuyt tt (c thng binh, bnh binh) phi c xc nhn ca CQYT c thm quyn v s L l ngi khuyt tt.

    b. l ngi sau cai nghin ma ty phi c giy chng nhn hon thnh cai nghin ca cc c s cai nghin hoc xc nhn ca CQ c thm quyn lin quan.

    c. l ngi nhim HIV phi c xc nhn ca CQYT c thm quyn v s lao ng l ngi nhim HIV.


3 thu nh p mi n thu2

3. Thu nhp min thu

5. TN t H dy ngh dnh ring cho ngi dn tc thiu s, ngi tn tt, tr em c hon cnh B kh khn, i tng t nn XH.

CS dy ngh c c i tng khc th phn TN c min thu c xc nh theo t l

p ng cc iu kin:

- C s dy ngh c thnh lp v hot ng theo Q ca cc VB hng dn v dy ngh.

- C DS cc hc vin l ngi dn tc thiu s, ngi khuyt tt,....

6. TN c chia t H gp vn LD, lin kt vi DN trong nc, sau khi np thu TNDN theo Q.

7. Khon ti tr nhn c SD cho hot ng GD, nghin cu KH, vn ho, ngh thut, t thin, nhn o v hot ng XH khc ti VN.


4 k t nh thu

4. K tnh thu

1. K tnh thu TNDN c xc nh theo nm dng lch hoc nm ti chnh, tr trng hp theo tng ln pht sinh

2. K tnh thu TNDN theo tng ln PS:

- DN nc ngoi c c s thng tr ti Vit Nam c TNCT PS ti VN m khon TN ny khng lin quan n hot ng ca c s thng tr;

- DN nc ngoi khng c c s thng tr ti VN


5 x c nh tn t nh thu

5. Xc nh TN tnh thu

1. TN tnh thu = TNCT - TN c min thu v cc khon l c kt chuyn t cc nm trc.

2. TNCT = DT - cc khon chi c tr ca hot ng SX, KD + thu nhp khc, k c TN nhn c ngoi VN.

3. Thu nhp t hot ng chuyn nhng BS phi xc nh ring k khai np thu.


5 x c nh tn t nh thu doanh thu

5. Xc nh TN tnh thu Doanh thu

  • DT l ton b tin bn hng, tin gia cng, tin cung ng DV, tr gi, ph thu, ph tri m DN c hng. DT c tnh bng ng VN; trng hp c DT bng ngoi t th phi quy i ra ng VN theo t gi giao dch BQ trn th trng ngoi t lin NH do NHNN Vit Nam cng b ti thi im pht sinh DT bng ngoi t.

  • Thi im xc nh DT:

    - i vi hot ng bn HH l thi im chuyn giao quyn s hu, quyn s dng HH cho ngi mua.

    - i vi cung ng DV l thi im hon thnh vic cung ng DV cho ngi mua hoc thi im lp ho n cung ng dch v.


5 x c nh tn t nh thu c c kho n chi ph

5. Xc nh TN tnh thu Cc khon chi ph

1. DN c tr mi khon chi nu p ng cc K:

a) Khon chi thc t pht sinh lin quan n hot ng SX, KD ca DN;

b) Khon chi c ho n, chng t theo quy nh ca PL.

Khon chi khng lin quan n SXKD v khng ho n chng t, (tr phn gi tr tn tht do thin tai, dch bnh v cc trng hp bt kh khng khc khng c bi thng;) th khng c tr chi ph


5 x c nh tn t nh thu chi ph kh ng c tr

5. Xc nh TN tnh thu Chi ph khng c tr

2. Trch khu hao TSC khng ng Q ca php lut:

- TSC khng s dng cho KD

- TSC k thuc quyn SH ca DN; K qun l theo di

- Cc trng hp trch khu hao TSC khng ng quy nh ca php lutv GTKH tng ng NG trn 1,6 t vi xe t t 9 ch tr xung, du thuyn, my bayng k s dng v hch ton trch khu hao ti sn c nh t ngy 1/1/2009 khng c tr v CP (tr t chuyn kinh doanh vn ti hnh khch, du lch v khch sn);

- TSC Khu hao ht


5 x c nh tn t nh thu chi ph kh ng c tr1

5. Xc nh TN tnh thu Chi ph khng c tr

  • T ngy 01/01/2010 thc hin theo TT s 203/2009/TT-BTC ngy 20/10/2009 ca B Ti chnh

  • Khi bt u thc hin trch KH th DN ng k phng php trch KHTSC (DN la chn p dng) vi CQ thu trc tip qun l. Hng nm DN t quyt nh mc trch KHTSC theo quy nh ca B Ti chnh v ch qun l, s dng v trch KHTSC k c trng hp KH nhanh. Trong thi gian hot ng SX,KD, doanh nghip c thay i mc trch KH nhng vn nm trong mc quy nh th DN c iu chnh li mc trch KH nhng thi hn cui cng ca vic iu chnh l thi hn np t khai QT thu TNDN ca nm trch KH.


5 x c nh tn t nh thu chi ph kh ng c tr2

5. Xc nh TN tnh thu Chi ph khng c tr

3. Chi ph NL, vt liu, NL, nng lng, HH vt nh mc tiu hao do DN xy dng, (mc tiu hao hp l c XD t u nm hoc u k SX sn phm v thng bo cho c quan thuqun l trc tip trong thi hn 3 thng k t khi bt u i vo sn xutv gi TT xut kho)

Thi hn TB iu chnh - thi hn np t khai QT thu

Chi ph ca DN mua hng ho, DV khng c ho n, c php lp Bng k thu mua HH, DV mua vo (theo mu s 01/TNDN) nhng khng lp Bng k km theo chng t thanh ton


5 x c nh tn t nh thu chi ph kh ng c tr3

5. Xc nh TN tnh thu Chi ph khng c tr

  • Bng k thu mua hng ho, dch v ( c php lp. Theo Lut nh: SP nng, lm, thy hi sn mua trc tip ca ngi SX) do ngi i din theo php lut hoc ngi c u quyn ca doanh nghip k v chu trch nhim trc php lut v tnh chnh xc, trung thc. Trng hp gi mua hng ho, dch v trn bng k cao hn gi th trng ti thi im mua hng th c quan thu cn c vo gi th trng ti thi im mua hng, dch v cng loi hoc tng t trn th trng xc nh li mc gi tnh li chi ph hp l khi xc nh thu nhp chu thu.


5 x c nh tn t nh thu chi ph kh ng c tr4

5. Xc nh TN tnh thu Chi ph khng c tr

4. Tin lng, tin cng:

- TL, TC ca ch DN t nhn;

- Th lao tr cho sng lp vin DN khng trc tip tham gia iu hnh SX, KD;

- TL, TC, cc khon hch ton khc tr cho ngi Lnhng thc t khng chi tr hoc khng c ho n, CT theo qui nh ca PL; Chi trang phc bng tin trn 1tr, hin vt trn 1,5 tr. Va bng tin va bng hin vt th chi bng tin khng qu 1 triu /nm

- Lp qu d phng BS qu lng: 17% QL thc hin (trong 90 ngy kt thc nm); khng vt qu qu lng c duyt

- c tnh vo CP c tr i vi: cc khon chi tin hc ph ca con ngi L nc ngoitheo bc hc PT ghi trong H lao ng (CV S: 7250/BTC-TCT )


5 x c nh tn t nh thu chi ph kh ng c tr5

5. Xc nh TN tnh thu Chi ph khng c tr

  • DN c tnh vo CP c tr khon tin n gia ca bng tin, bng hin vt nu c thc chi tr v khon chi ny c y ho n CT hp php .

  • i vi Cng ty NN, TT s 22/2008/TT-BLTBXH ngy 15/10/2008 (hiu lc n 30/4/09) v TT s 10/2009/TT-BLTBXH ngy 24/4/09 (hiu lc t 1/5/09) hng dn thc hin ch n gia ca p dng i vi Cng ty NN: trc ngy 1/5/2009 mc chi tin n gia ca cho ngi L khng qu 450.000 /thng, t ngy 1/5/2009 khng qu 550.000 /thng. Nh vy trng hp cc Cng ty NN c c quan c thm quyn cho php chi tin n gia ca vt mc khng ch quy nh nu trn v nu c thc chi tr v c y ho n CT hp php s c tnh vo CP.


5 x c nh tn t nh thu chi ph kh ng c tr6

5. Xc nh TN tnh thu Chi ph khng c tr

5. Chi thng sng kin, ci tin m DN khng c quy ch quy nh c th v vic chi thng sng kin, ci tin, khng c hi ng nghim thu sng kin, ci tin.

6. Chi mua bo him nhn th cho ngi lao ng.

7. Chi ph cp tu xe i ngh php khng ng theo quy nh ca B Lut Lao ng;

8. Phn chi ph qun l KD do DN nc ngoi phn b cho c s thng tr ti VN vt mc tnh theo phng php phn b do php lut VN quy nh;


5 x c nh tn t nh thu chi ph kh ng c tr7

5. Xc nh TN tnh thu Chi ph khng c tr

9. Chi ph cp cho ngi L i cng tc trong nc v NN (khng bao gm tin i li v tin ) vt qu 2 ln mc quy nh :

TT s 91/2005/TT-BTC ngy 18/10/2005 quy nh ch cng tc ph i cng tc ngn hn nc ngoi;

  • TT s 23/2007/TT-BTC ngy 21/3/2007 ch cng tc ph trong nc

  • TT S 97/2010/TT-BTC ngy 06 /7/2010ch cng tc ph, ch chi t chc cc cuc hi ngh

    i vi cc c quan nh nc v n v SN cng lp

    (thay th TT 23/2007, hiu lc t 21/9/2010)


5 x c nh tn t nh thu chi ph kh ng c tr8

5. Xc nh TN tnh thu Chi ph khng c tr

10. Phn chi vt mc theo quy nh ca PL:

- v trch lp d phng:gim gi hng tn kho, tn tht cc khon u t TC, n phi thu kh i v bo hnh SP, HH, cng trnh XL (TT228/2009TT-BTC, ngy 7/12/09 p dng t 2009);

- vtr cp mt vic lm v chi tr cp thi vic cho ngi lao ng: Mc trch Qu d phng v tr cp mt vic lm t 1% - 3% trn qu tin lng lm c s ng BHXH ca DN (TT82/2003/TT-BTC, ngy 14/8/2003). CV 7250/BTC-TCT

Khon trch lp qu DP tr cp mt vic lm c trch v hch ton vo chi ph qun l DN. Qu d phng ny hng nm khng chi ht c chuyn s d sang nm sau; s d LK ca qu khng b khng ch


5 x c nh tn t nh thu chi ph kh ng c tr9

5. Xc nh TN tnh thu Chi ph khng c tr

  • 11. Phn trch np qu bo him x hi, bo him y t, kinh ph cng on vt mc quy nh. Phn chi ng gp hnh thnh ngun chi ph qun l cho cp trn, chi ng gp vo cc qu ca hip hi vt qu mc quy nh ca hip hi.

  • 12. Chi tr tin in, tin nc i vi nhng hp ng in nc do ch s hu cho thu a im sn xut, kinh doanh k trc tip vi n v cung cp in, nc khng c chng t


5 x c nh tn t nh thu chi ph kh ng c tr10

5. Xc nh TN tnh thu Chi ph khng c tr

13.Phn chi tr li tin vay vn SX, KD ca i tng khng phi l t chc tn dng hoc t chc kinh t vt qu 150% mc li sut c bn do NHNN Vit Nam cng b ti thi im vay;

14. Chi tr li tin vay vn tng ng vi phn vn iu l cn thiu


5 x c nh tn t nh thu chi ph kh ng c tr11

5. Xc nh TN tnh thu Chi ph khng c tr

15. Cc khon chi ph trch trc theo k hn m n k hn cha chi hoc chi khng ht.

Cc khon trch trc v sa cha ln TSC theo chu k, cc khon trch trc i vi hot ng hch ton DT nhng cn tip tc phi thc hin ngha v theo hp ng v cc khon trch trc khc.

i vi nhng TSC vic sa cha c tnh chu k th c s KD c trch trc chi ph sa cha theo d ton vo chi ph hng nm. Nu s thc chi sa cha ln hn s trch theo d ton th c s KD c tnh thm vo chi ph hp l s chnh lch ny.


5 x c nh tn t nh thu chi ph kh ng c tr12

5. Xc nh TN tnh thu Chi ph khng c tr

16. Cc khon chi sau khng ng i tng, khng ng mc ch hoc mc chi vt qu quy nh.

  • a) Cc khon chi thm cho Ln c tnh vo CP:

    - Chi cho cng tc o to li ngh cho L n: hc ph; chnh lch TL ngch bc (m bo 100% lng cho ngi i hc).

    - TL v ph cp cho gio vin dy nh tr, mu gio -DN

    - Chi ph t chc khm SK thm trong nm cho n CNV.


5 x c nh tn t nh thu chi ph kh ng c tr13

5. Xc nh TN tnh thu Chi ph khng c tr

- Chi bi dng cho L n sinh con ln 1 - 2

- Ph cp lm thm gi (khng ngh sau khi sinh con, ngh cho con b)

  • b) Cc khon chi thm cho ngi dn tc thiu s c tnh vo chi ph c tr: hc ph i hc (nu c) cng CL tin lng ngch bc (m bo 100% lng cho ngi i hc); tin h tr v nh , bo him x hi, bo him y t cho ngi dn tc thiu s trong trng hp cha c Nh nc h tr theo ch quy nh.


5 x c nh tn t nh thu chi ph kh ng c tr14

5. Xc nh TN tnh thu Chi ph khng c tr

17.Chi ph thu TSC vt qu mc phn b theo s nm m bn i thu tr tin trc.

  • i vi chi ph sa cha TSC i thu - bn i thu c trch nhim sa cha TS th chi ph sa cha TSC i thu c php hch ton vo CP hoc phn b dn nhng khng qu 3 nm.

  • Chi ph c cc ti sn khng thuc TSC: chi v mua v s dng cc ti liu k thut, bng sng ch, giy php chuyn giao cng ngh, nhn hiu thng mi, li th KD... c phn b dn vo chi ph kinh doanh nhng khng qu 3 nm.


5 x c nh tn t nh thu chi ph kh ng c tr15

5. Xc nh TN tnh thu Chi ph khng c tr

18. Phn chi QC, tip th, KM, hoa hng MG; chi tip tn, khnh tit, hi ngh; chi h tr tip th, chi h tr CP, chit khu thanh ton; chi bo biu, bo tng ca c quan bo ch lin quan trc tip n hot ng SX, KD vt qu 10% tng s chi c tr;

  • i vi DN thnh lp mi l phn chi vt qu 15% - 3 nm u, k t khi c thnh lp.

  • Tng s chi c tr khng bao gm cc khon chi quy nh ti im ny; i vi hot ng T.mi: khng bao gm gi mua ca HH bn ra.


5 x c nh tn t nh thu chi ph kh ng c tr16

5. Xc nh TN tnh thu Chi ph khng c tr

19. Khon l chnh lch t gi hi oi do nh gi li cc khon mc tin t c gc ngoi t cui nm ti chnh; l chnh lch t gi pht sinh trong qu trnh TXD c bn (giai on trc hot ng sn xut kinh doanh.

Chnh lch t gi do nh gi li cc khon n phi tr bng ngoi t tnh vo CP lm cho kt qu KD b l th c th phn b mt phn chnh lch t gi cho nm sau DN khng b l nhng phi m bo phn chnh lch t gi tnh vo CP trong nm t nht cng phi bng chnh lch t gi ca s ngoi t n hn phi tr trong nm (TT 177/2009/TT-BTC ngy 10/9/2009)


5 x c nh tn t nh thu chi ph kh ng c tr17

5. Xc nh TN tnh thu Chi ph khng c tr

  • 20. Chi v u t xy dng c bn trong giai oan u t hinh thanh tai san c inh; chi ng h a phng; chi ng h cc on th, t chc x hi ngoi doanh nghip; chi t thin; chi ph mua th hi vin sn golf, chi ph chi golf.


5 x c nh tn t nh thu chi ph kh ng c tr18

5. Xc nh TN tnh thu Chi ph khng c tr

21. Khon ti tr, tr khon ti tr cho gio dc, y t, khc phc hu qu thin tai v lm nh tnh ngha cho ngi ngho theo quy nh ca php lut.(chng t l cc bng k

03/TNDN: Gio Dc; 04/TNDN: Y t; 05/TNDN: Hu qu thin tai; 06/TNDN: lm nh tnh ngha)


5 x c nh tn t nh thu chi ph kh ng c tr19

5. Xc nh TN tnh thu Chi ph khng c tr

22. Khon tin pht do vi phm hnh chnh;

23. Khon chi c b p bng ngun kinh ph khc

24. Thu GTGT u vo c khu tr, thu GTGT np theo phng php khu tr, thu TNDN;


6 thu nh p kh c tn chuy n nh ng v n ck

6. Thu nhp khcTN chuyn nhng vn, CK

  • 1. Thu nhp thuc din np thu

    - TN t CN vn ca DN l TN c c t chuyn nhng mt phn hoc ton b s vn ca DN T cho mt hoc nhiu t chc, c nhn khc (c trng hp bn ton b DN).

    - TN t chuyn nhng CK ca DN l TN c c t CN mt phn hoc ton b s CK ca DN tham gia u t CK cho mt hoc nhiu TC, c nhn khc.

    - TN t chuyn nhng CK bao gm: chuyn nhng c phiu, tri phiu, chng ch qu v cc loi chng khon khc theo quy nh.


6 thu nh p kh c tn chuy n nh ng v n ck1

6. Thu nhp khcTN chuyn nhng vn, CK

2. TNTT chuyn nhng vn = Gi chuyn nhng-Gi mua ca phn vn chuyn nhng-Chi ph chuyn nhng:

- Gi chuyn nhng l tng gi tr thc t m bn CN thu c theo hp ng chuyn nhng:

Hp ng CN vn Q vic thanh ton theo hnh thc tr gp, tr chm th DT ca HCN khng bao gm li tr gp, li tr chm theo thi hn Q trong H.

Hp ng CN khng Q gi thanh ton hoc CQT c c s X gi thanh ton khng ph hp gi TTr - CQT c quyn kim tra v n nh gi CN. Cn c: da vo TL iu tra ca CQT hoc cn c gi CN vn ca cc trng hp khc cng thi gian, cng t chc KT hoc cc hp ng CN tng t.


6 thu nh p kh c tn chuy n nh ng v n ck2

6. Thu nhp khcTN chuyn nhng vn, CK

- Gi mua ca phn vn chuyn nhng:

+ Nu l chuyn nhng vn gp thnh lp DN l gi tr phn vn ti thi im gp vn. Tr gi vn c xc nh trn c s s sch, ho n, chng t k ton ca t chc chuyn nhng vn ti thi im gp vn v c cc bn tham gia DN hoc tham gia hp ng hp tc kinh doanh xc nhn.

+ Nu l phn vn do mua li th gi mua l gi tr phn vn ti thi im mua. Gi mua c xc nh cn c vo hp ng mua li phn vn gp, chng t thanh ton.


6 thu nh p kh c tn chuy n nh ng v n ck3

6. Thu nhp khcTN chuyn nhng vn, CK

- CP chuyn nhng l cc khon chi TT lin quan trc tip n vic CN, c chng t, ho n hp php. Trng hp chi ph CN pht sinh NN th cc CT gc phi c mt c quan cng chng hoc kim ton c lp ca nc c chi ph PS xc nhn v chng t phi c dch ra ting Vit (c xc nhn ca i din c thm quyn).

  • Chi ph chuyn nhng gm:CP lm cc th tc php l cn thit cho vic chuyn nhng; cc khon ph v l ph phi np; cc chi ph giao dch, m phn, k kt hp ng v cc chi ph khc c chng t chng minh.


6 thu nh p kh c tn chuy n nh ng v n ck4

6. Thu nhp khcTN chuyn nhng vn, CK

3. TNTT t chuyn nhng chng khon = gi bn chng khon - gi mua CK chuyn nhng - cc CP lin quan n vic chuyn nhng.

- Gi bn chng khon:

+ CK nim yt v CK ca cng ty i chng cha nim yt nhng thc hin ng k ti trung tm GDCK th gi bn CK l gi thc t bn chng khon (l gi khp lnh hoc gi tho thun) theo thng bo ca SGDCK, trung tm GDCK.

+ CK ca cc cng ty khng thuc cc trng hp nu trn th gi bn chng khon l gi chuyn nhng ghi trn hp ng chuyn nhng.


6 thu nh p kh c tn chuy n nh ng v n ck5

6. Thu nhp khcTN chuyn nhng vn, CK

  • - Gi mua CK:

    + CK nim yt v CK ca cng ty i chng cha nim yt nhng thc hin ng k ti trung tm GDCK th gi mua CK l gi thc mua chng khon (l gi khp lnh hoc gi tho thun) theo thng bo ca S GDCK, trung tm GDCK.

    + CK mua thng qua u gi th gi mua CK l mc gi ghi trn thng bo kt qu trng u gi c phn ca t chc thc hin u gi c phn v giy np tin.

    + CK khng thuc cc trng hp nu trn: gi mua l gi chuyn nhng ghi trn hp ng chuyn nhng.


6 thu nh p kh c tn chuy n nh ng v n ck6

6. Thu nhp khcTN chuyn nhng vn, CK

  • - CP chuyn nhng l cc khon chi thc t lin quan trc tip n vic chuyn nhng, c chng t, ho n hp php.

  • Chi ph chuyn nhng: CP lm cc th tc php l; Cc khon ph v l ph phi np; Ph lu k CK; Ph y thc chng khon ; Cc chi ph giao dch, m phn, k kt hp ng chuyn nhng v cc chi ph khc c chng t chng minh.


6 thu nh p kh c tn chuy n nh ng b s

6. Thu nhp khcTN chuyn nhng BS

1. Thu nhp thuc din np thu

Thu nhp t chuyn nhng BS sn gm thu nhp t chuyn quyn s dng t, chuyn nhng quyn thu t, cho thu li t ca DN kinh doanh BS theo quy nh ca php lut v t ai khng phn bit c hay cha c kt cu h tng, cng trnh kin trc gn lin vi t.

Thu nhp tnh thu = TNCT- cc khon l ca hot ng chuyn nhng BS ca cc nm trc (nu c).

2. Thu nhp chu thu.

  • TNCT t chuyn nhng BS = DT thu c t hot ng chuyn nhng BS - gi vn ca BS v cc khon CP c tr lin quan n hot ng chuyn nhng BS.


6 thu nh p kh c tn chuy n nh ng b s1

6. Thu nhp khcTN chuyn nhng BS

a. DT t hot ng chuyn nhng BS c xc nh theo gi thc t chuyn nhng ti thi im chuyn nhng BS.

  • Trng hp gi chuyn quyn s dng t thp hn gi t do UBND tnh,TP trc thuc TW quy nh th tnh theo gi do UBND tnh, TP trc thuc TW quy nh ti thi im chuyn nhng BS.

  • Trng hp DN c nh nc giao t, cho thu t thc hin d n u t CS h tng, nh chuyn nhng hoc cho thu, c thu tin ng trc ca khch hng theo tin di mi hnh thc th thi im xc nh DT tnh thu TNDN tm np l thi im thu tin ca khch hng.


6 thu nh p kh c tn chuy n nh ng b s2

6. Thu nhp khcTN chuyn nhng BS

- Trng hp DN c thu tin ca khch hng m xc nh c chi ph tng ng vi DT th DN k khai np thu TNDN tm np theo DT tr chi ph;

- Trng hp DN c thu tin ca khch hng m cha xc nh c chi ph tng ng vi DTth DN k khai tm np thu TNDN theo t l 2% trn DT thu c tin v DT ny cha phi tnh vo doanh thu tnh thu TNDN trong nm.


6 thu nh p kh c tn chuy n nh ng b s3

b) Chi ph:

- Nguyn tc xc nh chi ph:

+ Cc khon chi c tr xc nh TNCT ca hot ng chuyn nhng BS phi tng ng vi DT tnh TNCT.

+ D n T hon thnh tng phn v chuyn nhng dn theo tin th cc khon CP chung s dng, CP trc tip SD cho phn d n hon thnh c phn b theo m2 t chuyn quyn (Chi ph ng giao thng ni b; khun vin cy xanh; chi ph TXD h thng cp, thot nc; trm bin th in; chi ph bi thng v ti sn trn t...)

6. Thu nhp khcTN chuyn nhng BS


6 thu nh p kh c tn chuy n nh ng b s4

6. Thu nhp khcTN chuyn nhng BS

- Chi ph chuyn nhng bt ng sn c tr:

+ Gi vn ca t chuyn quyn c xc nh ph hp vi ngun gc quyn s dng t.

+ Cc khon chi ph bi thng, n b, h tr, ti nh c v chi ph t chc thc hin bi thng, h tr, ti nh c nu khng c ho n th c lp Bng k ghi r: tn; a ch ca ngi nhn; s tin n b, h tr; ch k ca ngi nhn tin v c Chnh quyn phng, x ni c t c n b, h tr xc nhn theo ng quy nh ca php lut

Khng c tnh vo CP chuyn nhng BS cc khon CP c NN thanh ton hoc thanh ton bng ngun vn khc.


6 thu nh p kh c

6. Thu nhp khc

- TN t quyn s hu, quyn s dng ti sn

- TN t chuyn nhng, thanh l TS: DT Gi tr cn li v chi ph lin quan

- TN bn ph liu: thu chi thu hi v CP tiu th. TN ny c tnh vo TN hot ng KD nu ph liu PS trong qu trnh SX sn phm

- Thu nhp t li tin gi, li cho vay vn: TN ny v chi ph tr li tin vay c b tr nu (+), hch ton chi ph nu (-) (CV7250/BTC-TCT, 7/6/2010)


6 thu nh p kh c1

6. Thu nhp khc

- Thu nhp t KD ngoi t; Li v chnh lch t gi hi oi thc t pht sinh trong k ca hot ng SXKD (khng bao gm li chnh lch t gi hi oi do nh gi li cc khon mc tin t c gc ngoi t cui nm ti chnh tr CL t gi ca cc khon n phi tr bng ngoi t theo TT 177/2009/TT-BTC ngy 10/9/2009)

Li CL t gi PS trong k v li CL t gi do nh gi li cc khon n phi tr bng ngoi t cui nm c b tr vi l ca cc khon ny. CL s l nh li tin gi, tin cho vay (CV7250/BTC-TCT, 7/6/2010)


6 thu nh p kh c2

6. Thu nhp khc

Hon nhp cc khon d phng (TT 228/ 2009/ TT- BTC ngy 07/12/2009)

Chnh lch do nh gi li TS theo quy nh ca PL gp vn, iu chuyn TS (TT 40/2010/TT-BTC ngy 23/3/2010).

Qu biu, qu tng bng tin, bng hin vt; TN nhn c bng tin, bng hin vt t khon h tr tip th, h tr CP, chit khu thanh ton, thng khuyn mi v cc khon h tr khc

Cc khon TN lin quan n vic tiu th HH, cung cp DV khng tnh trong DT nh: thng gii phng tu nhanh, tin thng phc v trong ngnh n ung, khch sn sau khi tr cc khon chi ph to ra khon TN .


7 thu su t

7. Thu sut

  • 1. Thu sut thu TNDN l 25%,

  • 2. Thu sut thu TNDN i vi hot ng tin hnh tm kim thm d, khai thc du kh v ti nguyn qu him khc t 32% n 50% ph hp vi tng d n, tng c s KD.


8 ph ng ph p t nh thu

8. Phng php tnh thu

1. S thu TNDN phi np = TN tnh thu X TS; trng hp DN np thu TN ngoi VN th c tr s thu TN np nhng ti a khng qu s thu TNDN phi np theo quy nh ca Lut.

2. Phng php tnh thu i vi DN nc ngoi c c s thng tr ti VN c TNCT PS ti VN m khon TN ny khng lin quan n hot ng ca c s thng tr; DN nc ngoi khng c c s thng tr ti VN (TT134/2008/TT-BTC, 31/12/2008)

3. n v SN pht sinh hot ng KD hch ton DT, khng hch ton v X chi ph th np thu TNDN trn t l trn DT bn HH, DV: DV 5%; Kinh doanh HH: 1%; Hot ng khc 2%


9 n i n p thu

9. Ni np thu

  • DN np thu ti ni c tr s chnh. Trng hp DN c c s SX hch ton ph thuc hot ng ti a bn tnh, thnh ph trc thuc TW khc vi a bn ni DN c tr s chnh th s thu c tnh np theo % chi ph gia ni c c s SX v ni c tr s chnh. Vic phn cp, qun l, s dng ngun thu c thc hin theo quy nh ca Lut NSNN.


10 u i u t thu su t u i

10. u i u tThu sut u i

1. Thu sut 10% trong thi gian 15 nm:

  • DN thnh lp mi t d n u t ti a bn c iu kin KT - XH c bit kh khn, Khu kinh t, Khu cng ngh cao;

  • DN thnh lp mi t d n u t thuc lnh vc cng ngh cao, nghin cu KH v PT cng ngh, u t PT c s h tng c bit quan trng ca NN, SX sn phm phn mm.

    TS u i c th ko di thm, nhng thi gian ko di thm khng qu 15 nm i vi d n cn c bit thu ht u t c quy m ln v cng ngh cao


10 u i u t thu su t u i1

10. u i u tThu sut u i

2. Thu sut 10%: DN hot ng trong lnh vc GD - T, dy ngh, y t, vn ho, th thao v mi trng

3. Thu sut 20% trong thi gian 10 nm: Doanh nghip thnh lp mi t d n u t ti a bn c iu kin kinh t - x hi kh khn

4. Thu sut 20%: Hp tc x dch v nng nghip v qu tn dng nhn dn

Thi gian p dng thu sut u i tnh t nm u tin DN c doanh thu.


10 u i u t mi n thu gi m thu

10. u i u tMin thu, gim thu

Thi gian min thu, gim thu:

1. Min thu khng qu 04 nm v gim 50% s thu phi np khng qu 09 nm tip theo:

- DN thnh lp mi t d n T ti a bn c iu kin KT - XH c bit kh khn, Khu kinh t, Khu cng ngh cao;

- DN thnh lp mi t d n u t thuc lnh vc cng ngh cao, nghin cu KH v PT cng ngh, u t PT c s h tng c bit quan trng ca NN, SX sn phm phn mm;

- DN mi thnh lp trong lnh vc GD - T, dy ngh, y t, vn ho, th thao v mi trng


10 u i u t mi n thu gi m thu1

10. u i u tMin thu, gim thu

Thi gian min thu, gim thu (tip)

2. Min thu ti a khng qu 02 nm v gim 50% s thu phi np khng qu 04 nm tip theo: DN thnh lp mi t d n u t ti a bn c iu kin KT - XH kh khn

Thi gian min thu, gim thu: tnh t nm u tin DN c thu nhp chu thu; DN khng c thu nhp chu thu trong ba nm u, k t nm u tin c DT th thi gian min thu, gim thu c tnh t nm th t.


10 u i u t i u ki n p d ng u i

10. u i u tiu kin p dng u i

1. u i thu TNDN (quy nh ti cc iu 13, 14, 15, 16 v 17 ca Lut) ch p dng i vi DN thc hin ch k ton, ho n, chng t v np thu theo k khai.

2. DN phi hch ton ring TN t hot ng SX, KD c u i thu (quy nh ti iu 13 v iu 14 ca Lut) vi TN t hot ng SX, KD khng c u i thu; Trng hp khng hch ton ring c th TN t hot ng SX, KD c u i thu c xc nh theo t l DT gia hot ng SX, KD c u i thu trn tng DT ca DN.

Hot ng KD c u i b l c tr hot ng KD c TN hoc ngc li (DN c la chn); TN cn li p dng TS ca hot ng KD c TN (cv 7250/BTC-TCT, 7/6/2010)


10 u i u t i u ki n p d ng u i1

10. u i u tiu kin p dng u i

3. Vic u i thu thu TNDN khng p dng i vi:

a) Tt c cc khon TN khc

b) TN t hot ng tm kim, thm d, khai thc du kh v ti nguyn qu him khc;

c) Trng hp khc theo qui nh ca Chnh ph.


11 gi m thu kh c

11. Gim thu khc

1. DN trong lnh vc XS, XD, vn ti c gim s thu TNDN phi np tng ng vi s tin thc chi thm cho L n (hng dn ti im 2.10.a mc IV Phn C Thng t 130/2008 nu hch ton ring c)

2. DN s dng L l ngi dn tc thiu s c gim thu TNDN phi np tng ng vi s tin thc chi thm cho L l ngi dn tc thiu s (hng dn ti im 2.10.b mc IV Phn C Thng t 130/2008 nu hch ton ring c).


12 chuy n l

12. Chuyn l

1. DN c l c chuyn l sang nm sau, s l ny c tr vo TNTT. Thi gian - khng qu 05 nm, k t nm tip theo nm pht sinh l.

  • DN chuyn i loi hnh, hnh thc s hu (k c giao, bn DNNN), sp nhp, hp nht, chia, tch, gii th, ph sn phi thc hin QT thu vi CQT n thi im c quyt nh chuyn i loi hnh DN...S l ca DN pht sinh trc khi chuyn i c theo di chi tit theo nm pht sinh v c tip tc chuyn vo TNCT ca DN- khng qu 5 nm.

  • Khon l PS 2009 tr i chuyn l ton b v lin tc, trc 2009 thc hin theo cc qui nh ti thi im (CV 7250/BTC-TCT)


12 chuy n l1

12. Chuyn l

  • DN l lin doanh ca nhiu DN khc, khi c quyt nh gii th m b l th s l c phn b cho tng DN tham gia lin doanh - khng qu 5 nm, k t nm tip sau nm pht sinh l ca doanh nghip lin doanh.

  • 2. DN c l t hot ng chuyn nhng BS ch c chuyn s l vo thu nhp tnh thu ca hot ng ny.


13 tr ch l p qu ph t tri n kh v c ng ngh

13. Trch lp Qu pht trin KH v cng ngh

1. DN c thnh lp, hot ng theo quy nh ca php lut VN c trch ti a 10% thu nhp tnh thu hng nm lp Qu pht trin khoa hc v cng ngh ca DN.

2. Trong thi hn 05 nm k t khi trch lp, nu Qu PT. KH&CN khng c s dng hoc SD khng ht 70% hoc SD khng ng mc ch th DN phi np NSNN, phn thu TNDN tnh trn khon thu nhp trch lp qu m khng SD hoc SD khng ng mc ch v phn li pht sinh t s thu TNDN .

TS thu TNDN dng tnh s thu thu hi l TS p dng cho DN trong thi gian trch lp qu.


13 tr ch l p qu ph t tri n kh v c ng ngh1

13. Trch lp Qu pht trin KH v cng ngh

Tip theo

Li sut tnh li i vi s thu thu hi tnh trn phn qu khng SD ht l li sut tri phiu kho bc loi k hn 01 nm p dng ti thi im thu hi v thi gian tnh li l 02 nm.

Li sut tnh li i vi s thu thu hi tnh trn phn qu SD sai mc ch l li pht chm np theo quy nh ca Lut qun l thu v thi gian tnh li l khong thi gian k t khi trch lp qu n khi thu hi.


13 tr ch l p qu ph t tri n kh v c ng ngh2

13. Trch lp Qu pht trin KH v cng ngh

3. DN khng c hch ton cc khon chi t Qu pht trin KH & CN ca doanh nghip vo chi ph c tr khi xc nh TNCT trong k tnh thu.

4. Qu pht trin KH & CN ca doanh nghip ch c s dng cho u t khoa hc v cng ngh ti VN.


14 hi u l c thi h nh

14. Hiu lc thi hnh

1. Lut ny c hiu lc t ngy 01 thng 01 nm 2009.

2. Lut ny thay th lut thu TNDN s 09/2003/QH11.

3. DN ang hng u i thu TNDN theo cc quy nh ca Lut thu TNDN s 09/2003/QH11 tip tc c hng cc u i ny cho thi gian cn li theo quy nh ca Lut thu TNDN s 09/2003/QH11; trng hp mc u i v thu TNDN, bao gm c TS u i v thi gian min thu, gim thu thp hn mc u i theo quy nh ca Lut ny th c p dng u i thu theo quy nh ca Lut ny cho thi gian cn li.


14 hi u l c thi h nh1

14. Hiu lc thi hnh

  • 4. DN thuc din hng thi gian min thu, gim thu theo quy nh ca Lut thu TNDN nghip s 09/2003/QH11 m cha c TNCT th thi im bt u tnh thi gian min thu, gim thu c tnh theo quy nh ca Lut ny v k t ngy Lut ny c hiu lc.


15 gi m gia h n n p thu tndn

15. Gim, gia hn np thu TNDN

- TT 03/2009/TT-BTC ngy 13/1/09 ca B Ti chnh Hng dn thc hin gim, gia hn np thu thu nhp doanh nghip theo Ngh quyt s 30/2008/NQ-CP ngy 11/12/2008 ca Chnh ph v nhng gii php cp bch nhm ngn chn suy gim kinh t, duy tr tng trng kinh t, bo m an sinh x hi

- TT 12/2009/TT-BTC ngy 22/1/09 ca B Ti chnh Hng dn thc hin gia hn np thu thu nhp doanh nghipnm 2009 i vi doanh nghip kinh doanh mt s ngnh ngh

- TT 39/2010/TT-BTC, ngy 22/3/2010ca B Ti chnh Hng dn thc hin Q12/2010/Q-TTg ngy 12/3/2010 ca Chnh ph v gia hn np tu TNDN 2010


Th ng t 03 2009 tt btc ng y 13 01 09 c a b t i ch nh

Thng t 03/2009/TT-BTC ngy 13/01/09 ca B Ti chnh

1. Gim thu:

  • DN nh v va c gim 30% s thu TNDN phi np ca qu IV nm 2008 v s thu TNDN phi np ca nm 2009

  • DN nh v va p ng mt trong hai K:

  • C vn iu l ghi trong Giy KKD hoc Giy chng nhn u t c hiu lc trc 01//01/2009 khng qu 10 t ng; (c DN thnh lp mi k t 01//01/2009 )

  • C s L s dng BQ trong qu IV nm 2008 khng qu 300 ngi, khng k L c hp ng ngn hn di 3 thng; DN thnh lp mi k t 01/1/2008 th s L c tr lng, tr cng ca thng u tin ( 30 ngy) c doanh thu khng qu 300 ngi.


Th ng t 03 2009 tt btc ng y 13 01 09 c a b t i ch nh1

Thng t 03/2009/TT-BTC ngy 13/01/09 ca B Ti chnh

2. Gia hn np thu

Thi gian gia hn np thu l 9 thng k t ngy ht thi hn np thu theo quy nh ca Lut QLT:

- S thu tnh tm np ca qu I nm 2009 c gia hn np thu chm nht n ngy 29 /1 / 2010;

- S thu Q. II/2009 c gia hn - ngy 29/4/ 2010;

- S thu - qu III/2009 - ngy 30/7/2010;

- S thu - qu IV/2009 - ngy 29/10/2010.


Th ng t 12 2009 tt btc ng y 22 1 09 c a b t i ch nh

Thng t 12/2009/TT-BTC ngy 22/1/09 ca B Ti chnh

Gia hn np thu TNDN phi np pht sinh nm 2009. Thi gian: 9 thng i vi DNKD mt s ngnh ngh nh sau:

- Sn xut sn phm c kh l t liu sn xut;

- Sn xut vt liu xy dng, gm: gch, ngi cc loi; vi; sn;

- Xy dng, lp t;

- Dch v du lch;

- Kinh doanh lng thc;

- Kinh doanh phn bn.


Th ng t 12 2009 tt btc ng y 22 1 09 c a b t i ch nh1

Thng t 12/2009/TT-BTC ngy 22/1/09 ca B Ti chnh

  • iu kin p dng:

    1. Cc ngnh ngh theo quy nh phi c ghi trong Giy chng nhn ng k kinh doanh v thc t c hot ng kinh doanh.

    2. Vic gia hn np thu thu nhp doanh nghip ch p dng i vi cc doanh nghip thc hin ch k ton ho n, chng t v thc hin ng k np thu theo k khai


Lut thu thu nhp doanh nghip

Q s 12/2010/Q-TTg ngy 12/2/2010 ca CP, TT 39/2010TT-BTC ngy 22/3/2010Gia hn np thu TNDN nm 2010

Gia hn np thu TNDN phi np nm 2010 thm 3 thng i vi:

- DN va v nh

- Thu TNDN t hot ng SX,GC dt, may,da,giy,dp ca DN

  • Vic gia hn ch p dng vi cc DN thc hin CKTHCT v np thu k khai.

  • DN nh v va c gia hn np thu l cc DN (bao gm c cc t chc: HTX, qu tn dng ND; n v trc thuc ca DN nhng hch ton L; n v thnh vin hch ton L c t cch php nhn ca tp on KT, TCT; n v SN c thu; qu u t PT a phng) p ng tiu ch v vn hoc L theo quy nh ti khon 1 iu 3 N s 56/2009/N-CP ngy 30/ 6 /2009


K doanh nghi p v a v nh n 56 2009 n cp ng y 30 6 2009

K doanh nghip va v nhN 56/2009/N-CP, ngy 30/6/2009


Lut thu thu nhp doanh nghip

Q s 12/2010/Q-TTg ngy 12/2/2010 ca CP TT 39/2010TT-BTC ngy 22/3/2010Gia hn np thu TNDN nm 2010

  • S vn lm cn c X l s vn c th hin trong Bng CKT lp ngy 31/12/2009 ca DN. DN nh v va thnh lp mi t ngy 01/01/2010 th s vn lm cn c xc nh DN nh v va c gia hn np thu nm 2010 l s vn iu l ghi trong Giy chng nhn KKD hoc Giy chng nhn T ln u.

  • S LBQ nm c xc nh trn c s tng s L s dng thng xuyn (khng k lao ng c hp ng ngn hn di 3 thng) tnh n ht ngy 31/12/2009 ti DN. DN nh v va thnh lp mi t ngy 01/01/2010 th s LBQ lm cn c xc nh l s lao ng c tr lng, tr cng ca thng u tin c doanh thu trong nm 2010 ( 30 ngy) khng qu 300 ngi (i vi khu vc nng, LN v thu sn; CN v XD) v khng qu 100 ngi (i vi khu vc TM v DV).


Tt 39 2010 tt btc ng y 22 3 2010 s thu tndn gi n n p

TT 39/2010/TT-BTC ngy 22/3/2010S thu TNDN gin np

1. i vi DN nh v va l s thu TNDN tm tnh hng qu, k c s thu TNDN chnh lch cao hn gia s thu QT khi DN khai QT nm 2010 vi tng s thu tm tnh np ca 4 qu nm 2010.

Trng hp DN nh v va k khai, np thu TNDN t hot ng chuyn nhng BS theo tng ln pht sinh th s thu TNDN c gia hn l s thu tm tnh theo tng ln PS v s thu QT ca hot ng chuyn nhng BS .

2. i vi DN c hot ng sn xut, gia cng dt, may, da, giy, dp l s thu TNDN tm tnh hng qu v s thu TNDN quyt ton nm 2010 tnh trn thu nhp t hot ng sn xut, gia cng dt, may, da, giy, dp.


Lut thu thu nhp doanh nghip

S thu TNDN phi np t H SX, gia cng dt, may, da, giy, dp nu DN khng hch ton ring c TN ca cc hot ng SX KD c gia hn np thu (sn xut, gia cng dt, may, da, giy, dp) th s thu TNDN c gia hn np thu xc nh theo t l gia DT ca cc hot ng SX, KD c gia hn vi tng DT t cc hot ng SX, KD ca DN trong tng qu c gia hn hoc trong nm 2010.

Hot ng SX,GC dt, may, da, giy, dp c gia hn np thu quy nh ti khon ny phi c ghi trong Giy chng nhn ng k KD hoc Giy chng nhn u t v thc t DN c hot ng SXKD.

TT 39/2010/TT-BTC ngy 22/3/2010S thu TNDN gin np


Tt 39 2010 tt btc ng y 22 3 2010 th i gian gia h n n p thu

TT 39/2010/TT-BTC ngy 22/3/2010Thi gian gia hn np thu

1. S thu tnh tm np ca qu I / 2010 c gia hn np chm nht n ngy 30 thng 7 nm 2010.

2. S thu tnh tm np ca qu II / 2010 c gia hn np chm nht n ngy 30/10/2010.

3. S thu tnh tm np ca qu III / 2010 c gia hn np chm nht n ngy 31/01/2011.

4. S thu tnh tm np ca qu IV / 2010 c gia hn np thu chm nht n ngy 30/4/2011.

5. S chnh lch cao hn gia s thu TNDN c gia hn khi DN khai QT nm 2010 (s quyt ton) vi tng s thu tm tnh np ca 4 qu/2010 c gia hn np thu chm nht n ngy 30/6/2011.


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