{"id":80382,"date":"2023-01-13T14:26:33","date_gmt":"2023-01-13T07:26:33","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=80382"},"modified":"2023-01-17T10:41:06","modified_gmt":"2023-01-17T03:41:06","slug":"xu-ly-lai-lo-tu-hoat-dong-sxkd-o-nuoc-ngoai-khi-tinh-thue-tndn","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/80382\/xu-ly-lai-lo-tu-hoat-dong-sxkd-o-nuoc-ngoai-khi-tinh-thue-tndn\/","title":{"rendered":"X\u1eed l\u00fd l\u00e3i \/l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD \u1edf n\u01b0\u1edbc ngo\u00e0i khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Nh\u01b0 \u0111\u00e3 tr\u00ecnh b\u00e0y trong b\u00e0i vi\u1ebft \u201c<\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><em><strong><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/77141\/chuyen-lo-khi-tinh-thue-tndn-trong-mot-so-truong-hop\/\" target=\"_blank\" rel=\"noopener\">L\u1ed7 k\u1ebft chuy\u1ec3n khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/a><\/strong><\/em><\/span><\/span><span style=\"font-weight: 400;\">\u201d<\/span><span style=\"font-weight: 400;\">, b\u1ea1n \u0111\u1ecdc \u0111\u00e3 t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ed7, nguy\u00ean t\u1eafc khi chuy\u1ec3n l\u1ed7 \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN c\u0169ng nh\u01b0 c\u00e1ch x\u00e1c \u0111\u1ecbnh l\u1ed7 khi t\u00ednh thu\u1ebf TNDN trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t. V\u1eady trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh l\u00e3i\/ l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec vi\u1ec7c x\u1eed l\u00fd l\u00e3i\/l\u1ed7 n\u00e0y khi chuy\u1ec3n v\u1ec1 Vi\u1ec7t Nam s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o? <\/span><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft s\u1ebd tr\u00ecnh b\u00e0y t\u1edbi b\u1ea1n \u0111\u1ecdc v\u1ec1 c\u00e1ch x\u1eed l\u00fd l\u00e3i\/ l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u1edf n\u01b0\u1edbc ngo\u00e0i khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.<\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. Nguy\u00ean t\u1eafc x\u1eed l\u00fd l\u00e3i\/ l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u1edf n\u01b0\u1edbc ngo\u00e0i khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nguy\u00ean t\u1eafc x\u1eed l\u00fd l\u00e3i\/l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u1edf n\u01b0\u1edbc ngo\u00e0i khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m c\u00f3 chuy\u1ec3n ph\u1ea7n thu nh\u1eadp v\u1ec1 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp ra n\u01b0\u1edbc ngo\u00e0i. Kho\u1ea3n thu nh\u1eadp (l\u00e3i), kho\u1ea3n l\u1ed7 ph\u00e1t sinh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 l\u1ed7, s\u1ed1 thu nh\u1eadp (l\u00e3i) ph\u00e1t sinh trong n\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/i><b><i>\u00a0<\/i><\/b><\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i\u00a0chuy\u1ec3n ph\u1ea7n thu nh\u1eadp sau khi\u00a0\u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p v\u1ec1 Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh; \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc ch\u01b0a k\u00fd\u00a0Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec tr\u01b0\u1eddng h\u1ee3p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf c\u00e1c n\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 chuy\u1ec3n v\u1ec1 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ea5p h\u01a1n\u00a0th\u00ec thu ph\u1ea7n ch\u00eanh l\u1ec7ch so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam.<\/span><\/i><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>(\u0110i\u1ec1u 1, Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Nh\u01b0 v\u1eady,\u00a0<\/b><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh l\u1ed7 t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 l\u00e3i ph\u00e1t sinh trong n\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNDN.<\/b><\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 l\u00e3i ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf n\u01b0\u1edbc ngo\u00e0i <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n l\u00e3i \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 l\u1ed7 ph\u00e1t sinh trong n\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNDN<\/b><span style=\"font-weight: 400;\">. Tuy nhi\u00ean, doanh nghi\u1ec7p s\u1ebd<\/span><b> \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh, <\/b><span style=\"font-weight: 400;\">chi ti\u1ebft tr\u00ecnh b\u00e0y \u1edf m\u1ee5c 2.\u00a0<\/span><\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. Kh\u1ea5u tr\u1eeb thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/b><\/span><\/h2>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">2.1. Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i\u00a0<\/span><\/em><\/h3>\n<figure id=\"attachment_80383\" aria-describedby=\"caption-attachment-80383\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-80383\" src=\"\/wp-content\/uploads\/2023\/01\/Hinh-1-Nguyen-tac-khau-tru-thue-TNDN-da-nop-o-nuoc-ngoai.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2023\/01\/Hinh-1-Nguyen-tac-khau-tru-thue-TNDN-da-nop-o-nuoc-ngoai.png 740w, \/wp-content\/uploads\/2023\/01\/Hinh-1-Nguyen-tac-khau-tru-thue-TNDN-da-nop-o-nuoc-ngoai-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-80383\" class=\"wp-caption-text\">H\u00ecnh 1: Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>(\u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>(Kho\u1ea3n 3, \u0110i\u1ec1u 62, Th\u00f4ng t\u01b0 80\/2021\/TT-BTC ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>(*) <\/b><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh t\u1eeb c\u00e1c n\u01b0\u1edbc \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh: <\/span><i><span style=\"font-weight: 400;\">\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p (ho\u1eb7c \u0111\u01b0\u1ee3c coi nh\u01b0 \u0111\u00e3 n\u1ed9p) t\u1ea1i N\u01b0\u1edbc k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam\u00a0v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tuy nhi\u00ean c\u1ea7n l\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 theo Hi\u1ec7p \u0111\u1ecbnh v\u00e0 Hi\u1ec7p \u0111\u1ecbnh k\u00fd v\u1edbi m\u1ed7i qu\u1ed1c gia kh\u00e1c nhau th\u00ec quy \u0111\u1ecbnh v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00f3 th\u1ec3 s\u1ebd kh\u00e1c nhau. Theo \u0111\u00f3 c\u00f3 2 l\u01b0u \u00fd ch\u00ednh sau:<\/span><\/span><\/p>\n<figure id=\"attachment_80384\" aria-describedby=\"caption-attachment-80384\" style=\"width: 968px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-80384\" src=\"\/wp-content\/uploads\/2023\/01\/Hinh-2-Luu-y-chinh.png\" alt=\"\" width=\"968\" height=\"436\" srcset=\"\/wp-content\/uploads\/2023\/01\/Hinh-2-Luu-y-chinh.png 968w, \/wp-content\/uploads\/2023\/01\/Hinh-2-Luu-y-chinh-500x225.png 500w, \/wp-content\/uploads\/2023\/01\/Hinh-2-Luu-y-chinh-768x346.png 768w\" sizes=\"(max-width: 968px) 100vw, 968px\" \/><figcaption id=\"caption-attachment-80384\" class=\"wp-caption-text\">H\u00ecnh 2: L\u01b0u \u00fd ch\u00ednh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>V\u00ed d\u1ee5 1:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Kho\u1ea3n 1, \u0110i\u1ec1u 7 (L\u1ee3i t\u1ee9c doanh nghi\u1ec7p) c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf gi\u1eefa Vi\u1ec7t Nam &#8211; Malaysia v\u00e0 Vi\u1ec7t Nam &#8211; L\u00e0o quy \u0111\u1ecbnh<\/span><\/i><span style=\"font-weight: 400;\">:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">\u201c1. L\u1ee3i t\u1ee9c c\u1ee7a m\u1ed9t x\u00ed nghi\u1ec7p c\u1ee7a m\u1ed9t N\u01b0\u1edbc k\u00fd k\u1ebft s\u1ebd ch\u1ec9 b\u1ecb \u0111\u00e1nh thu\u1ebf t\u1ea1i N\u01b0\u1edbc \u0111\u00f3, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p x\u00ed nghi\u1ec7p c\u00f3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i N\u01b0\u1edbc k\u00fd k\u1ebft kia th\u00f4ng qua m\u1ed9t c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i N\u01b0\u1edbc kia. N\u1ebfu x\u00ed nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh theo c\u00e1ch tr\u00ean, th\u00ec c\u00e1c kho\u1ea3n l\u1ee3i t\u1ee9c c\u1ee7a x\u00ed nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf t\u1ea1i N\u01b0\u1edbc kia nh\u01b0ng ch\u1ec9 tr\u00ean ph\u1ea7n l\u1ee3i t\u1ee9c ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u0111\u00f3.\u201d<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh kinh doanh t\u1ea1i L\u00e0o c\u00f3 CSTT t\u1ea1i L\u00e0o th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf TNDN t\u1ea1i L\u00e0o. S\u1ed1 thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam. Tuy nhi\u00ean, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam t\u00ednh tr\u00ean thu nh\u1eadp t\u1eeb L\u00e0o theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 thu\u1ebf \u1edf Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh kinh doanh t\u1ea1i L\u00e0o kh\u00f4ng c\u00f3 CSTT t\u1ea1i L\u00e0o th\u00ec doanh nghi\u1ec7p ph\u1ea3i li\u00ean h\u1ec7 v\u1edbi C\u01a1 quan thu\u1ebf L\u00e0o \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p. \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c ho\u00e0n, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i Vi\u1ec7t Nam s\u1ebd kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ph\u1ea7n thu\u1ebf c\u1ee7a Vi\u1ec7t Nam:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>V\u00ed d\u1ee5 2:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Kho\u1ea3n 2a, \u0110i\u1ec1u 24 (L\u1ee3i t\u1ee9c doanh nghi\u1ec7p) c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf gi\u1eefa Vi\u1ec7t Nam &#8211; Malaysia v\u00e0 Vi\u1ec7t Nam &#8211; L\u00e0o quy \u0111\u1ecbnh:<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b><i>\u0110i\u1ec1u 24.<\/i><\/b><i><span style=\"font-weight: 400;\">\u00a0Lo\u1ea1i b\u1ecf vi\u1ec7c \u0111\u00e1nh thu\u1ebf hai l\u1ea7n<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">\u2026\u2026\u2026\u2026\u2026.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\"> Khi c\u01b0 d\u00e2n c\u1ee7a Vi\u1ec7t Nam ph\u00e1t sinh thu nh\u1eadp theo lu\u1eadt c\u1ee7a Malaysia v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh n\u00e0y c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh thu\u1ebf \u1edf Malaysia, Vi\u1ec7t Nam s\u1ebd cho ph\u00e9p kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u01b0 d\u00e2n \u0111\u00f3 m\u1ed9t kho\u1ea3n b\u1eb1ng v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf Malaysia. Tuy nhi\u00ean vi\u1ec7c kh\u1ea5u tr\u1eeb n\u00e0y s\u1ebd kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 ph\u1ea7n thu\u1ebf c\u1ee7a Vi\u1ec7t Nam \u0111\u01b0\u1ee3c quy v\u00e0o thu nh\u1eadp nh\u01b0 \u0111\u00e3 t\u00ednh to\u00e1n tr\u01b0\u1edbc khi cho kh\u1ea5u tr\u1eeb.<\/span><\/i><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u01b0 v\u1eady, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf 02 l\u1ea7n gi\u1eefa Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ph\u00e1t sinh thu nh\u1eadp \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt; \u0110\u1ecdc th\u00eam v\u1ec1 nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7 t\u1ea1i b\u00e0i vi\u1ebft: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/77121\/nguyen-tac-chuyen-lo-khi-xac-dinh-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">Nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7 khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<p><a href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=xu-ly-lai-lo-tu-hoat-dong-sxkd-o-nuoc-ngoai-khi-tinh-thue-tndn&amp;term=act_contentexecutive\" target=\"_blank\" rel=\"nofollow noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-70693\" src=\"\/wp-content\/uploads\/2022\/11\/Banner-ACT-3.png\" alt=\"\" width=\"1536\" height=\"272\" srcset=\"\/wp-content\/uploads\/2022\/11\/Banner-ACT-3.png 1536w, \/wp-content\/uploads\/2022\/11\/Banner-ACT-3-500x89.png 500w, \/wp-content\/uploads\/2022\/11\/Banner-ACT-3-1024x181.png 1024w, \/wp-content\/uploads\/2022\/11\/Banner-ACT-3-768x136.png 768w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/a><\/p>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">2.2. H\u1ed3 s\u01a1 kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i n\u01b0\u1edbc ngo\u00e0i v\u00e0o thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh t\u1eeb n\u01b0\u1edbc \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf<\/span><\/em><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 62, Th\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u1ec1 Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf), Th\u1ee7 t\u1ee5c kh\u1ea5u tr\u1eeb thu\u1ebf s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i N\u01b0\u1edbc k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam\u00a0v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam nh\u01b0 sau:<\/span><\/p>\n<figure id=\"attachment_80385\" aria-describedby=\"caption-attachment-80385\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-80385\" src=\"\/wp-content\/uploads\/2023\/01\/Hinh-3-Thu-tuc-khau-tru-thue-so-thue-da-nop-tai-Nuoc-ky-ket-Hiep-dinh-thue-voi-Viet-Nam-vao-so-thue-phai-nop-tai-Viet-Nam.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2023\/01\/Hinh-3-Thu-tuc-khau-tru-thue-so-thue-da-nop-tai-Nuoc-ky-ket-Hiep-dinh-thue-voi-Viet-Nam-vao-so-thue-phai-nop-tai-Viet-Nam.png 740w, \/wp-content\/uploads\/2023\/01\/Hinh-3-Thu-tuc-khau-tru-thue-so-thue-da-nop-tai-Nuoc-ky-ket-Hiep-dinh-thue-voi-Viet-Nam-vao-so-thue-phai-nop-tai-Viet-Nam-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-80385\" class=\"wp-caption-text\">H\u00ecnh 3: Th\u1ee7 t\u1ee5c kh\u1ea5u tr\u1eeb thu\u1ebf s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i N\u01b0\u1edbc k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam\u00a0v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u01b0\u1edbc 1:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p (ho\u1eb7c \u0111\u01b0\u1ee3c coi nh\u01b0 \u0111\u00e3 n\u1ed9p) t\u1ea1i n\u01b0\u1edbc ngo\u00e0i v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.\u00a0<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf n\u01b0\u1edbc ngo\u00e0i v\u00e0o thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf theo\u00a0m\u1eabu s\u1ed1 02\/HTQT ban h\u00e0nh k\u00e8m theo ph\u1ee5 l\u1ee5c I\u00a0Th\u00f4ng t\u01b0 80\/2021\/TT-BTC. Trong \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 giao d\u1ecbch li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u1ea5y u\u1ef7 quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf u\u1ef7 quy\u1ec1n cho \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c tu\u1ef3 theo h\u00ecnh th\u1ee9c \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb, c\u1ee5 th\u1ec3 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 13.964%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/span><\/td>\n<td style=\"text-align: center; width: 42.7928%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Chi ti\u1ebft tr\u01b0\u1eddng h\u1ee3p<\/b><\/span><\/td>\n<td style=\"text-align: center; width: 42.1171%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>T\u00e0i li\u1ec7u c\u1ea7n c\u00f3 trong h\u1ed3 s\u01a1<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.964%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp<\/span><\/td>\n<td style=\"width: 42.7928%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i N\u01b0\u1edbc k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/span><\/td>\n<td style=\"width: 42.1171%; text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n\u00a0sao\u00a0T\u1edd khai thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n\u00a0sao\u00a0ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n g\u1ed1c x\u00e1c nh\u1eadn c\u1ee7a\u00a0c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.964%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf kho\u00e1n<\/span><\/td>\n<td style=\"width: 42.7928%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp v\u00e0 l\u1ebd ra ph\u1ea3i n\u1ed9p thu\u1ebf t\u1ea1i N\u01b0\u1edbc k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh v\u1edbi Vi\u1ec7t Nam, nh\u01b0ng theo quy \u0111\u1ecbnh t\u1ea1i lu\u1eadt c\u1ee7a N\u01b0\u1edbc k\u00fd k\u1ebft \u0111\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m nh\u01b0 m\u1ed9t bi\u1ec7n ph\u00e1p \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/span><\/td>\n<td style=\"width: 42.1171%; text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n\u00a0sao\u00a0T\u1edd khai thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n\u00a0sao\u00a0\u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1p l\u00fd x\u00e1c nh\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u01b0 x\u00e1c nh\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc ngo\u00e0i v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 mi\u1ec5n, gi\u1ea3m v\u00e0 x\u00e1c nh\u1eadn vi\u1ec7c \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf kho\u00e1n l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u00e0 lu\u1eadt ph\u00e1p c\u1ee7a N\u01b0\u1edbc k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u00f3 li\u00ean quan.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 13.964%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb gi\u00e1n ti\u1ebfp<\/span><\/td>\n<td style=\"width: 42.7928%; text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c chia cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3 t\u1ea1i N\u01b0\u1edbc k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh\u00a0thu\u1ebf\u00a0v\u1edbi Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo quy\u00a0\u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf<\/span><\/td>\n<td style=\"width: 42.1171%; text-align: justify;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00e1c t\u00e0i li\u1ec7u ph\u00e1p l\u00fd ch\u1ee9ng minh quan h\u1ec7 v\u00e0 t\u1ef7 l\u1ec7 g\u00f3p v\u1ed1n c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec1 ngh\u1ecb kh\u1ea5u tr\u1eeb;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n\u00a0sao\u00a0T\u1edd khai thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u00f4ng ty chia l\u00e3i c\u1ed5 ph\u1ea7n m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia g\u00f3p v\u1ed1n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n\u00a0sao\u00a0T\u1edd khai thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n \u0111\u1ed1i v\u1edbi l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c chia c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">X\u00e1c nh\u1eadn c\u1ee7a\u00a0c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c chia v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00f4ng ty \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc khi chia l\u00e3i c\u1ed5 ph\u1ea7n.\u00a0<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>B\u01b0\u1edbc 2:<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 h\u1ed3 s\u01a1 xem x\u00e9t v\u00e0 gi\u1ea3i quy\u1ebft s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y trong th\u1eddi h\u1ea1n 10\u00a0ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c kh\u00f4ng bao g\u1ed3m th\u1eddi gian b\u1ed5 sung v\u00e0 gi\u1ea3i tr\u00ecnh h\u1ed3 s\u01a1.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt; C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/50193\/cach-tinh-thue-thu-nhap-doanh-nghiep-tam-tinh-theo-quy\/\" target=\"_blank\" rel=\"noopener\">C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh theo qu\u00fd m\u1edbi nh\u1ea5t<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">2.3. H\u1ed3 s\u01a1 khi kh\u1ea5u tr\u1eeb thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb c\u00e1c n\u01b0\u1edbc ch\u01b0a k\u00fd hi\u1ec7p \u0111\u1ecbnh<\/span><\/em><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ed3 s\u01a1 \u0111\u00ednh k\u00e8m khi\u00a0k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n ch\u1ee5p T\u1edd khai thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3\u00a0x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c b\u1ea3n g\u1ed1c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf\u00a0n\u01b0\u1edbc ngo\u00e0i v\u1ec1\u00a0s\u1ed1\u00a0thu\u1ebf\u00a0\u0111\u00e3 n\u1ed9p ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb c\u00f3\u00a0gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>(\u0110i\u1ec1u 1, Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/b><\/span><\/p>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">2.4. C\u00e1ch k\u00ea khai s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i tr\u00ean t\u1edd khai thu\u1ebf TNDN\u00a0\u00a0\u00a0<\/span><\/em><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>C\u00e1ch k\u00ea khai s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0 sau:\u00a0<\/b><\/span><\/p>\n<figure id=\"attachment_80386\" aria-describedby=\"caption-attachment-80386\" style=\"width: 740px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-80386\" src=\"\/wp-content\/uploads\/2023\/01\/Hinh-4-Cach-ke-khai-so-thue-TNDN-da-nop-o-nuoc-ngoai.png\" alt=\"\" width=\"740\" height=\"500\" srcset=\"\/wp-content\/uploads\/2023\/01\/Hinh-4-Cach-ke-khai-so-thue-TNDN-da-nop-o-nuoc-ngoai.png 740w, \/wp-content\/uploads\/2023\/01\/Hinh-4-Cach-ke-khai-so-thue-TNDN-da-nop-o-nuoc-ngoai-500x338.png 500w\" sizes=\"(max-width: 740px) 100vw, 740px\" \/><figcaption id=\"caption-attachment-80386\" class=\"wp-caption-text\">H\u00ecnh 4: C\u00e1ch k\u00ea khai s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">B\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 d\u1ec5 nh\u1ea7m l\u1eabn v\u1ec1 vi\u1ec7c ghi nh\u1eadn tr\u00ean ch\u1ec9 ti\u00eau [B5] v\u00e0 [C16]. Sau \u0111\u00e2y AMIS MISA \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch ph\u00e2n bi\u1ec7t 2 ch\u1ec9 ti\u00eau n\u00e0y li\u00ean quan \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p cho ph\u1ea7n thu nh\u1eadp \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau [B5] &#8211; Thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p cho ph\u1ea7n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf n\u01b0\u1edbc ngo\u00e0i:<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f4ng th\u1ee9c t\u00ednh:\u00a0<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 20%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>B5<\/em><\/span><\/td>\n<td style=\"width: 20%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>=<\/em><\/span><\/td>\n<td style=\"width: 20%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Thu nh\u1eadp Gross<\/em><\/span><\/td>\n<td style=\"width: 9.3018%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>x<\/em><\/span><\/td>\n<td style=\"width: 30.6982%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Thu\u1ebf su\u1ea5t thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 s\u1ed1 li\u1ec7u thu nh\u1eadp GROSS th\u00ec ch\u00fang ta quy \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Thu nh\u1eadp Gross<\/em><\/span><\/td>\n<td style=\"width: 12.5%; text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>=<\/em><\/span><\/td>\n<td style=\"width: 54.1666%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Thu nh\u1eadp NET ghi nh\u1eadn \u1edf TK 515<\/em><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 54.1666%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>(1 &#8211; Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i)<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp NET l\u00e0 thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c sau khi \u0111\u00e3 tr\u1eeb h\u1ebft ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp GROSS l\u00e0 thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c bao g\u1ed3m c\u1ea3 ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i:<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 20%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Thu nh\u1eadp GROSS<\/em><\/span><\/td>\n<td style=\"width: 20%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>=<\/em><\/span><\/td>\n<td style=\"width: 20%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Thu nh\u1eadp NET ghi nh\u1eadn \u1edf TK 515<\/em><\/span><\/td>\n<td style=\"width: 9.3018%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>x<\/em><\/span><\/td>\n<td style=\"width: 30.6982%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh ch\u1ec9 ti\u00eau [C16] &#8211; Thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/b><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u1ec9 ti\u00eau [C16] &#8211; s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">= Min (Thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i; Thu\u1ebf thu nh\u1eadp theo thu\u1ebf su\u1ea5t c\u1ee7a Vi\u1ec7t Nam)\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Hay, gi\u00e1 tr\u1ecb ghi nh\u1eadn v\u00e0o ch\u1ec9 ti\u00eau [C16] l\u00e0 gi\u00e1 tr\u1ecb nh\u1ecf h\u01a1n gi\u1eefa s\u1ed1 thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i so s\u00e1nh v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp theo thu\u1ebf su\u1ea5t c\u1ee7a Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>V\u00ed d\u1ee5 ph\u00e2n bi\u1ec7t 2 ch\u1ec9 ti\u00eau [B5] v\u00e0 [C16]:<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Trong n\u0103m 202X, doanh nghi\u1ec7p Ph\u00fa Khang l\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u1edf qu\u1ed1c gia A v\u00e0 c\u00f3 nh\u1eadn v\u1ec1 m\u1ed9t kho\u1ea3n l\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0 18 t\u1ef7 \u0111\u1ed3ng. Gi\u1ea3 s\u1eed nh\u01b0 s\u1ed1 thu\u1ebf TNDN doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p \u1edf qu\u1ed1c gia A l\u00e0 2 t\u1ef7 \u0111\u1ed3ng, khi chuy\u1ec3n v\u1ec1 Vi\u1ec7t Nam s\u1ed1 ti\u1ec1n 18 t\u1ef7 \u0111\u1ed3ng th\u00ec kho\u1ea3n l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN n\u00e0y c\u1ea7n h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 515. Sau khi h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 515, kho\u1ea3n l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n tr\u01b0\u1edbc thu\u1ebf s\u1ebd h\u00ecnh th\u00e0nh n\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tuy nhi\u00ean, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean kho\u1ea3n thu nh\u1eadp bao g\u1ed3m c\u1ea3 thu\u1ebf do ph\u1ea7n 18 t\u1ef7 \u0111\u1ed3ng n\u00e0y nh\u1eadn v\u1ec1 h\u1ea1ch to\u00e1n 515 l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u01b0a c\u00f3 thu\u1ebf TNDN. V\u00ec v\u1eady, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh 2 t\u1ef7 \u0111\u1ed3ng v\u00e0o ch\u1ec9 ti\u00eau [B5] &#8211; Thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p cho ph\u1ea7n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 kho\u1ea3n thu nh\u1eadp \u0111\u00e3 bao g\u1ed3m thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u0169ng c\u1ea7n l\u01b0u \u00fd, gi\u00e1 tr\u1ecb nh\u1ecf h\u01a1n gi\u1eefa 2 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp t\u00ednh theo thu\u1ebf su\u1ea5t c\u1ee7a Vi\u1ec7t Nam t\u00ednh tr\u00ean ph\u1ea7n thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i s\u1ebd \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb khi n\u1ed9p thu\u1ebf TNDN t\u1ea1i Vi\u1ec7t Nam, k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [C16]<\/span><b>.<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ch\u00fa \u00fd: N\u1ebfu doanh nghi\u1ec7p c\u00f3 \u0111\u1ea7u t\u01b0 sang m\u1ed9t qu\u1ed1c gia kh\u00e1c m\u00e0 doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u00ec doanh nghi\u1ec7p c\u1ea7n t\u00ednh lu\u00f4n c\u1ea3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m theo quy \u0111\u1ecbnh c\u1ee7a Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><em><strong><span style=\"font-family: arial, helvetica, sans-serif;\">&gt;&gt; T\u00ecm hi\u1ec3u ngay: <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/amis.misa.vn\/20728\/cach-tinh-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi nh\u1ea5t<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">2.5 V\u00ed d\u1ee5 minh h\u1ecda (\u0111\u01a1n v\u1ecb: tri\u1ec7u VND)<\/span><\/em><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f4ng ty A l\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i L\u00e0o, Singapore v\u00e0 Brazil.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">N\u0103m 202X:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1i L\u00e0o b\u1ecb l\u1ed7 500, c\u00f4ng ty kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf t\u1ea1i L\u00e0o v\u00ec b\u1ecb l\u1ed7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f4ng ty c\u00f3 l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1i Singapore v\u1edbi s\u1ed1 ti\u1ec1n 600, \u0111\u00e3 n\u1ed9p thu\u1ebf t\u1ea1i Singapore theo thu\u1ebf su\u1ea5t 10% s\u1ed1 ti\u1ec1n 60.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u00f4ng ty c\u00f3 l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1i Brazil.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">X\u1eed l\u00fd l\u00e3i\/ l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i t\u1ea1i C\u00f4ng ty A khi t\u00ednh thu\u1ebf TNDN cho n\u0103m t\u00e0i ch\u00ednh 202X nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">L\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1i L\u00e0o: kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam v\u00ec C\u00f4ng ty <\/span><span style=\"font-weight: 400;\">kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 l\u00e3i ph\u00e1t sinh trong n\u01b0\u1edbc khi t\u00ednh thu\u1ebf TNDN;<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1i Singapore: Gi\u1eefa Vi\u1ec7t Nam v\u00e0 Singapore c\u00f3 k\u00fd hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n k\u00fd ng\u00e0y 02 th\u00e1ng 3 n\u0103m 1994 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 09 th\u00e1ng 09 n\u0103m 1994, do \u0111\u00f3 c\u00f4ng ty \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i Singapore l\u00e0 60 v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u1ea1i Brazil: Gi\u1eefa Vi\u1ec7t Nam v\u00e0 Brazil kh\u00f4ng c\u00f3 hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n n\u00ean C\u00f4ng ty A \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf TNDN \u1edf Vi\u1ec7t Nam, c\u1ee5 th\u1ec3 nh\u01b0 sau:\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(Gi\u1ea3 s\u1eed x\u1ea3y ra 03 tr\u01b0\u1eddng h\u1ee3p)<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 19.9324%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/span><\/td>\n<td style=\"width: 29.0541%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u1edf Brazil cao h\u01a1n Thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u1edf Vi\u1ec7t Nam<\/b><\/span><\/td>\n<td style=\"width: 26.3514%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u1edf Brazil cao h\u01a1n Thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u1edf Vi\u1ec7t Nam<\/b><\/span><\/td>\n<td style=\"width: 23.3108%; text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>Thu\u1ebf TNDN \u1edf Brazil \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m 50%<\/b><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.9324%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp chuy\u1ec3n v\u1ec1 Vi\u1ec7t Nam sau khi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i Brazil<\/span><\/td>\n<td style=\"width: 29.0541%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">720<\/span><\/td>\n<td style=\"width: 26.3514%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">850<\/span><\/td>\n<td style=\"width: 23.3108%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">850<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.9324%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i Brazil<\/span><\/td>\n<td style=\"width: 29.0541%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">280<\/span><\/td>\n<td style=\"width: 26.3514%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">150<\/span><\/td>\n<td style=\"width: 23.3108%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">150 x 50% = 75<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">(s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m l\u00e0 75)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.9324%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf t\u1ea1i Brazil<\/span><\/td>\n<td style=\"width: 29.0541%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1000<\/span><\/td>\n<td style=\"width: 26.3514%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1000<\/span><\/td>\n<td style=\"width: 23.3108%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.9324%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 thu\u1ebf t\u00ednh theo thu\u1ebf su\u1ea5t t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"width: 29.0541%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1000 x 20% = 200<\/span><\/td>\n<td style=\"width: 26.3514%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1000 x 20% = 200<\/span><\/td>\n<td style=\"width: 23.3108%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">1000 x 20% = 200<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.9324%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 ph\u1ea3i n\u1ed9p \u1edf Vi\u1ec7t Nam<\/span><\/td>\n<td style=\"width: 29.0541%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">MIN (280, 200)\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">= 200<\/span><\/td>\n<td style=\"width: 26.3514%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">MIN (150, 200)\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">= 150<\/span><\/td>\n<td style=\"width: 23.3108%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">MIN (75, 200) = 75<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ngo\u00e0i ra, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m l\u00e0 75 v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb, n\u00ean t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u1edf Vi\u1ec7t Nam l\u00e0 : 75+75 =150<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.9324%;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">K\u00ea khai<\/span><\/td>\n<td style=\"width: 29.0541%; text-align: center;\"><\/td>\n<td style=\"width: 26.3514%; text-align: center;\"><\/td>\n<td style=\"width: 23.3108%; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.9324%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [B5]- t\u1edd khai thu\u1ebf TNDN 03\/TNDN<\/span><\/i><\/span><\/td>\n<td style=\"width: 29.0541%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">280<\/span><\/td>\n<td style=\"width: 26.3514%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">150<\/span><\/td>\n<td style=\"width: 23.3108%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">75<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.9324%;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Ch\u1ec9 ti\u00eau [C16]- t\u1edd khai thu\u1ebf TNDN 03\/TNDN<\/span><\/i><\/span><\/td>\n<td style=\"width: 29.0541%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">200<\/span><\/td>\n<td style=\"width: 26.3514%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">150<\/span><\/td>\n<td style=\"width: 23.3108%; text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">150<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam hi\u1ec7n nay \u0111ang ng\u00e0y c\u00e0ng ph\u00e1t tri\u1ec3n v\u00e0 v\u01b0\u01a1n m\u00ecnh ra th\u1ebf gi\u1edbi, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf n\u01b0\u1edbc ngo\u00e0i. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00e0y, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm ch\u1eafc c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c x\u1eed l\u00fd l\u00e3i\/ l\u1ed7 <\/span><span style=\"font-weight: 400;\">t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u1edf n\u01b0\u1edbc ngo\u00e0i khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p c\u00f9ng m\u1ed9t thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf hai l\u1ea7n t\u1ea1i Vi\u1ec7t Nam v\u00e0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i. Hi v\u1ecdng b\u00e0i vi\u1ebft gi\u00fap b\u1ea1n \u0111\u1ecdc n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u00e0 c\u00e1ch th\u1ee9c x\u1eed l\u00fd, k\u00ea khai \u0111\u1ec3 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp v\u00e0o c\u00f4ng t\u00e1c thu\u1ebf t\u1ea1i doanh nghi\u1ec7p m\u00ecnh.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh t\u1ed5ng h\u1ee3p c\u00e1c ki\u1ebfn th\u1ee9c h\u1eefu \u00edch v\u1ec1 k\u1ebf to\u00e1n \u0111\u1ec3 gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p d\u1ec5 d\u00e0ng t\u00ecm hi\u1ec3u trong qu\u00e1 tr\u00ecnh c\u00f4ng t\u00e1c, MISA \u0111\u1ed3ng th\u1eddi ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh v\u1eeba an to\u00e0n ch\u00ednh x\u00e1c. Anh\/Ch\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p h\u00e3y \u0111\u0103ng k\u00fd <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=xu-ly-lai-lo-hoat-dong-sxkd-o-nuoc-ngoai&amp;term=act_tttrang\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><\/a><\/span><\/span><span style=\"font-weight: 400;\"> \u0111\u1ec3 th\u1ef1c t\u1ebf tr\u1ea3i nghi\u1ec7m m\u1ed9t gi\u1ea3i ph\u00e1p v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng, ti\u1ec7n \u00edch nh\u01b0:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">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<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">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<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u01a1 quan Thu\u1ebf \u2013 c\u1ed5ng mTax cho ph\u00e9p n\u1ed9p t\u1edd khai, n\u1ed9p thu\u1ebf ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1\u2026<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\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 &amp; 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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">\u2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Tham kh\u1ea3o ngay b\u1ea3n demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n<table style=\"background-color: #ebeef0;\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt; color: #ff6600;\"><strong><a style=\"color: #ff6600;\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s=amis-ke-toan-tongquan?source=Amisblog&amp;medium=content&amp;campaign=TCKT&amp;content=xu-ly-lai-lo-hoat-dong-sxkd-o-nuoc-ngoai&amp;term=act_tttrang\" target=\"_blank\" rel=\"nofollow noopener\">&gt;&gt; D\u00d9NG TH\u1eec MI\u1ec4N PH\u00cd \u2013 PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N ONLINE MISA AMIS<\/a><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: right;\"><em><span style=\"font-weight: 400; 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