{"id":58025,"date":"2026-03-12T14:08:37","date_gmt":"2026-03-12T07:08:37","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=58025"},"modified":"2026-04-09T09:39:25","modified_gmt":"2026-04-09T02:39:25","slug":"huong-dan-ke-khai-phu-luc-chuyen-lo-03-2a-tndn","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-ke-khai-phu-luc-chuyen-lo-03-2a-tndn\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 03-2A\/TNDN"},"content":{"rendered":"
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<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

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M\u1ee5c \u0111\u00edch<\/strong>: B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm t\u1ed5ng quan c\u00e1ch chuy\u1ec3n l\u1ed7 khi quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh l\u1ed7 \u1edf c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0 ph\u00e1t sinh l\u00e3i \u1edf k\u1ef3 sau. N\u1ed9i dung t\u1eadp trung v\u00e0o \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7, nguy\u00ean t\u1eafc b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0 c\u00e1ch ph\u1ea7n m\u1ec1m c\u1eadp nh\u1eadt d\u1eef li\u1ec7u t\u1eeb Ph\u1ee5 l\u1ee5c 03-2A\/TNDN sang t\u1edd khai 03\/TNDN<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m<\/strong>:<\/p>\n

    \n
  • \u0110i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 khi l\u1eadp TT80 – Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN)<\/li>\n
  • C\u00e1ch t\u00edch ch\u1ecdn v\u00e0 k\u00ea khai Ph\u1ee5 l\u1ee5c 03-2A\/TNDN Chuy\u1ec3n l\u1ed7<\/li>\n
  • Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 c\u00f2n \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc<\/li>\n
  • V\u00ed d\u1ee5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n l\u1ed7 nhi\u1ec1u n\u0103m, xen k\u1ebd l\u1ed7 v\u00e0 l\u00e3i<\/li>\n
  • C\u00e1ch ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt ch\u1ec9 ti\u00eau C3a t\u1eeb ph\u1ee5 l\u1ee5c sang t\u1edd khai<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> D\u00e0nh cho c\u00e1c doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh l\u1ed7 c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m theo m\u1eabu TT80.<\/p>\n<\/div><\/div>\n

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

    2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

    <\/div>

    \n

    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\u00a0TT80-Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN),\u00a0<\/strong>t\u00edch ch\u1ecdn\u00a0Ph\u1ee5 l\u1ee5c 03-2\\TNDN\u00a0Chuy\u1ec3n l\u1ed7<\/strong><\/p>\n

    D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c v\u00ed d\u1ee5 cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c tr\u01b0ng cho chuy\u1ec3n l\u1ed7 v\u00e0 k\u00ea khai tr\u00ean ph\u1ee5 l\u1ee5c 03-2A\/TNDN:<\/p>\n

    V\u00ed d\u1ee5 1<\/strong>: C\u00f4ng ty D c\u00f3 s\u1ed1 li\u1ec7u nh\u01b0 sau:<\/p>\n

      \n
    • N\u0103m 2023 l\u1ed7: 60 tri\u1ec7u<\/li>\n
    • N\u0103m 2024 l\u1ed7: 20 tri\u1ec7u<\/li>\n
    • N\u0103m 2025 l\u00e3i: 70 tri\u1ec7u<\/li>\n<\/ul>\n

      C\u00e1ch chuy\u1ec3n l\u1ed7 c\u1ee7a n\u0103m 2023 nh\u01b0 sau:<\/p>\n

      Chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2023 l\u00e0 60 tri\u1ec7u<\/p>\n

      S\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2024 k\u1ebf to\u00e1n chuy\u1ec3n 10 tri\u1ec7u sang n\u0103m 2025 v\u00e0 theo d\u00f5i s\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i l\u00e0 10 tri\u1ec7u \u0111\u1ec3 b\u00f9 tr\u1eeb l\u1ed7 cho c\u00e1c n\u0103m ph\u00e1t sinh sau n\u1ebfu c\u00f3.<\/p>\n

      \"\"<\/p>\n

      V\u00ed d\u1ee5 2<\/strong>: C\u00f4ng ty M c\u00f3 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n nh\u01b0 sau:<\/p>\n

        \n
      • N\u0103m 2022: L\u1ed7 70 tri\u1ec7u<\/li>\n
      • N\u0103m 2023: L\u00e3i 20 tri\u1ec7u<\/li>\n
      • N\u0103m 2024: L\u1ed7 10 tri\u1ec7u<\/li>\n
      • N\u0103m 2025: L\u00e3i 90 tri\u1ec7u<\/li>\n<\/ul>\n

        C\u00e1ch k\u1ebft chuy\u1ec3n l\u1ed7 n\u0103m 2025 nh\u01b0 sau:<\/strong><\/p>\n

          \n
        • L\u1ed7 c\u1ee7a n\u0103m 2022 c\u00f2n l\u1ea1i (n\u0103m 2025<\/em>)= 70 tri\u1ec7u (l\u1ed7 n\u0103m 2022<\/em>) \u2013 20 tri\u1ec7u (\u0111\u00e3 chuy\u1ec3n l\u1ed7 v\u00e0o n\u0103m 2023<\/em>) = 50 tri\u1ec7u<\/li>\n
        • T\u1ed5ng s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o n\u0103m 2025 = 50 tri\u1ec7u (s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2022<\/em>) + 10 tri\u1ec7u (s\u1ed1 l\u1ed7 c\u1ee7a n\u0103m 2024<\/em>) = 60 tri\u1ec7u<\/li>\n
        • Thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a n\u0103m 2025 = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 Thu nh\u1eadp mi\u1ec5n thu\u1ebf \u2013 L\u1ed7 n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang<\/strong>\u00a0= 90 (s\u1ed1 l\u00e3i n\u0103m 2025<\/em>) \u2013 60 tri\u1ec7u (chuy\u1ec3n l\u1ed7<\/em>) = 30 tri\u1ec7u<\/li>\n
        • S\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p n\u0103m 2025 = 30 tri\u1ec7u x 20% = 6 tri\u1ec7u<\/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><\/p>\n

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

          \"\"<\/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.<\/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 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.<\/p>\n

          \"\"<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":151,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2593],"ht-kb-tag":[],"class_list":["post-58025","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58025","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/151"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=58025"}],"version-history":[{"count":2,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58025\/revisions"}],"predecessor-version":[{"id":58249,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58025\/revisions\/58249"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=58025"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=58025"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=58025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}