C\u00e1ch k\u1ebft chuy\u1ec3n l\u1ed7 n\u0103m 2020 nh\u01b0 sau:<\/strong><\/span><\/p>\n

\n
• L\u1ed7 c\u1ee7a n\u0103m 2017 c\u00f2n l\u1ea1i (n\u0103m 2020<\/em>)= 70 tri\u1ec7u (l\u1ed7 n\u0103m 2017<\/em>) \u2013 20 tri\u1ec7u (\u0111\u00e3 chuy\u1ec3n l\u1ed7 v\u00e0o n\u0103m 2018<\/em>) = 50 tri\u1ec7u<\/span><\/li>\n
• T\u1ed5ng s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o n\u0103m 2020 = 50 tri\u1ec7u (s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2017<\/em>) + 10 tri\u1ec7u (s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2019<\/em>) = 60 tri\u1ec7u<\/span><\/li>\n
• Thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a n\u0103m 2020 = Thu nh\u1eadp ch\u1ecbu thu\u1ebf – Thu nh\u1eadp mi\u1ec5n thu\u1ebf – L\u1ed7 n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang<\/strong> = 90 (s\u1ed1 l\u00e3i n\u0103m 2020<\/em>) – 60 tri\u1ec7u (chuy\u1ec3n l\u1ed7<\/em>) = 30 tri\u1ec7u<\/span><\/li>\n
• S\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p n\u0103m 2020 = 30 tri\u1ec7u x 20% = 6 tri\u1ec7u<\/span><\/li>\n<\/ul>\n

  Th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNDN 03\/TNDN v\u00e0 ph\u1ee5 l\u1ee5c 03-2A\/TNDN nh\u01b0 sau:<\/strong><\/span><\/p>\n

  C\u00e1ch chuy\u1ec3n l\u1ed7 tr\u00ean ph\u1ee5 l\u1ee5c 03-2A\/TNDN:<\/span><\/p>\n

  <\/span><\/p>\n

  H\u00ecnh 5: Ph\u1ee5 l\u1ee5c k\u1ebft chuy\u1ec3n l\u1ed7 cho v\u00ed d\u1ee5 5<\/em><\/span><\/p>\n

  Doanh nghi\u1ec7p ph\u00e1t sinh l\u00e3i ch\u1ec9 ti\u00eau C4 (t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN)\u2013 thu nh\u1eadp t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh d\u01b0\u01a1ng (l\u00e3i) m\u00e0 c\u00e1c n\u0103m tr\u01b0\u1edbc c\u00f2n s\u1ed1 l\u1ed7 ch\u01b0a k\u1ebft chuy\u1ec3n h\u1ebft k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n vi\u1ec7c chuy\u1ec3n l\u1ed7 tr\u00ean ph\u1ee5 l\u1ee5c 03-2A\/TNDN.<\/span><\/p>\n

  Sau khi th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 tr\u00ean ph\u1ee5 l\u1ee5c 03-2A\/TNDN, ph\u1ea7n m\u1ec1m HTKK s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadp tr\u00ean M\u00e3 ch\u1ec9 ti\u00eau C3a tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n 03\/TNDN.<\/span><\/p>\n

  <\/span><\/p>\n

  H\u00ecnh 6: T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN 03\/TNDN c\u1eadp nh\u1eadp sau khi l\u1eadp ph\u1ee5 l\u1ee5c k\u1ebft chuy\u1ec3n l\u1ed7<\/em><\/span><\/p>\n

  2. M\u1ed9t s\u1ed1 l\u01b0u \u00fd trong vi\u1ec7c chuy\u1ec3n l\u1ed7<\/strong><\/span><\/h2>\n

  Theo \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 S\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18 th\u00e1ng 6 n\u0103m 2014:<\/em><\/span><\/p>\n

  Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1eeb chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u00e1p d\u1ee5ng nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh ri\u00eang thu nh\u1eadp c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

  Doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 c\u00e1c 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 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/strong> (tr\u1eeb d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n) n\u1ebfu b\u1ecb 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 (bao g\u1ed3m c\u1ea3 thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

  Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p<\/strong>, sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 n\u1ebfu c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p th\u00ec thu nh\u1eadp (l\u00e3i) t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n sang theo quy \u0111\u1ecbnh) v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n

  Theo Kho\u1ea3n 9 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014:<\/em><\/span><\/p>\n

  Tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf<\/strong>, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf b\u1ecb l\u1ed7, ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf, thu nh\u1eadp kh\u00e1c c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh (kh\u00f4ng bao g\u1ed3m 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; thu nh\u1eadp t\u1eeb 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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) c\u00f3 thu nh\u1eadp (ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) th\u00ec doanh nghi\u1ec7p b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu nh\u1eadp do doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn. Ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i sau khi b\u00f9 tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng c\u00f2n thu nh\u1eadp.<\/span><\/p>\n

  Tr\u01b0\u1eddng h\u1ee3p trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc<\/strong>, doanh nghi\u1ec7p \u0111ang b\u1ecb l\u1ed7 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7) th\u00ec doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n l\u1ed7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu nh\u1eadp. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c l\u1ed7 c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u00ec doanh nghi\u1ec7p chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc sau \u0111\u00f3 v\u1eabn c\u00f2n l\u1ed7 th\u00ec chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> (kh\u00f4ng bao g\u1ed3m 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; thu nh\u1eadp t\u1eeb 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 kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).<\/span><\/p>\n

  MISA AMIS hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd cung c\u1ea5p cho b\u1ea1n ki\u1ebfn th\u1ee9c quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n l\u1ed7 v\u00e0 c\u00e1ch k\u00ea khai s\u1ebd gi\u00fap \u00edch cho c\u00f4ng vi\u1ec7c c\u1ee7a b\u1ea1n trong th\u1eddi gian t\u1edbi. <\/span>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a><\/span> MISA AMIS<\/span><\/span>\u00a0– gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n online: \u0110\u01a1n gi\u1ea3n, Th\u00f4ng minh, Ch\u00ednh x\u00e1c, An to\u00e0n. Ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 t\u00ednh n\u0103ng k\u00ea khai thu\u1ebf, gi\u00fap k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u01a1n gi\u1ea3n, doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi Nh\u00e0 n\u01b0\u1edbc \u0111\u00fang \u0111\u1ee7 v\u00e0 nhanh ch\u00f3ng.<\/span><\/p>\n

  MISA mTax – D\u1ecbch v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed ngay tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n:<\/span><\/p>\n

  \n
  • \u0110\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng C\u1ee5c Thu\u1ebf c\u1ea5p ph\u00e9p.<\/span><\/li>\n
  • \u0110\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 m\u1ecdi nghi\u1ec7p v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf cho Doanh nghi\u1ec7p v\u00e0 C\u00e1 nh\u00e2n (doanh nghi\u1ec7p k\u00ea khai h\u1ed9).<\/span><\/li>\n
  • T\u00edch h\u1ee3p ngay tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n MISA t\u1ea1o th\u00e0nh h\u1ec7 sinh th\u00e1i kh\u00e9p k\u00edn gi\u00fap k\u00ea khai, n\u1ed9p thu\u1ebf thu\u1eadn ti\u1ec7n, nhanh ch\u00f3ng h\u01a1n.<\/span><\/li>\n<\/ul>\n

    Anh\/Ch\u1ecb k\u1ebf to\u00e1n h\u00e3y \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y b\u1ea3n demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span> \u0111\u1ec3 th\u1ef1c t\u1ebf tr\u1ea3i nghi\u1ec7m t\u00ednh n\u0103ng mTax v\u00e0 r\u1ea5t nhi\u1ec1u t\u00ednh n\u0103ng \u1ea5n t\u01b0\u1ee3ng h\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n kh\u00e1c:<\/span><\/p>\n

    \n
    • H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i:<\/span><\/span>\n
      \n
      • Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u2013 cho ph\u00e9p xu\u1ea5t ho\u00e1 \u0111\u01a1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n
      • Ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed \u2013 cho ph\u00e9p l\u1ea5y s\u1ed5 ph\u1ee5, \u0111\u1ed1i chi\u1ebfu v\u00e0 chuy\u1ec3n ti\u1ec1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n
      • H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1\u2026<\/span><\/li>\n<\/ul>\n<\/li>\n
      • \u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: \u0110\u1ea7y \u0111\u1ee7 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo TT133 & TT200, t\u1eeb Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,\u2026<\/span><\/span><\/li>\n
      • T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.<\/span><\/span><\/li>\n
      • T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi h\u00e0ng tr\u0103m bi\u1ec3u m\u1eabu c\u00f3 s\u1eb5n gi\u00fap k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng k\u1ecbp th\u1eddi y\u00eau c\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o<\/span>\u00a0<\/span>\u2026.<\/span><\/span><\/li>\n<\/ul>\n

        \n D\u00f9ng ngay mi\u1ec5n ph\u00ed\n <\/a><\/p><\/span><\/p>\n

        T\u00e1c gi\u1ea3: H\u01b0\u1eddngdt<\/em><\/span><\/p>\n

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        <\/div>","protected":false},"excerpt":{"rendered":"

        Chuy\u1ec3n l\u1ed7 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh l\u1ed7 c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0 l\u00e3i \u1edf k\u1ef3 sau \u0111\u00f3 l\u00e0 c\u00f4ng vi\u1ec7c ph\u1ea3i th\u1ef1c hi\u1ec7n khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN. Vi\u1ec7c b\u1ecf s\u00f3t chuy\u1ec3n l\u1ed7 s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u1ee7a doanh nghi\u1ec7p. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd \u0111\u1ec1 […]<\/p>\n

        <\/div>\n

        <\/p>\n

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