{"id":875,"date":"2019-12-25T17:47:41","date_gmt":"2019-12-25T17:47:41","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=875"},"modified":"2026-03-18T14:18:54","modified_gmt":"2026-03-18T07:18:54","slug":"thue_thu_nhap_doanh_nghiep","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/thue_thu_nhap_doanh_nghiep\/","title":{"rendered":"Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"
\n
<\/span><\/p>\n

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

<\/div>

\n

B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c thao t\u00e1c li\u00ean quan \u0111\u1ebfn thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, gi\u00fap \u0111\u1ea3m b\u1ea3o vi\u1ec7c h\u1ea1ch to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN ch\u00ednh x\u00e1c, \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft<\/strong> bao g\u1ed3m h\u01b0\u1edbng d\u1eabn \u0111\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n thu\u1ebf TNDN, c\u00e1c b\u01b0\u1edbc thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m t\u1eeb h\u1ea1ch to\u00e1n t\u1ea1m t\u00ednh, l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n \u0111\u1ebfn x\u1eed l\u00fd ch\u00eanh l\u1ec7ch thu\u1ebf.<\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf TNDN, ph\u00f9 h\u1ee3p v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n t\u00e0i ch\u00ednh v\u00e0 c\u00e1c phi\u00ean b\u1ea3n ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 nghi\u1ec7p v\u1ee5 n\u00e0y.<\/p>\n<\/div><\/div>\n

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

2. \u0110\u1ecbnh kho\u1ea3n<\/strong><\/h3>\n

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\n

1. H\u00e0ng qu\u00fd, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p<\/span><\/p>\n

N\u1ee3 TK 8211\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh<\/span><\/p>\n

C\u00f3 TK 3334\u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

2. Cu\u1ed1i n\u0103m x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh<\/span><\/p>\n

    \n
  • \n
      \n
    • N\u1ebfu thu\u1ebf TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p < thu\u1ebf TNDN t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      N\u1ee3 TK 3334\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n

      C\u00f3 TK 821\u00a0 \u00a0 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (8211)<\/span><\/p>\n

        \n
      • \n
          \n
        • N\u1ebfu s\u1ed1 TNDN th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p > thu\u1ebf TNDN t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd trong n\u0103m<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

          N\u1ee3 TK 821\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (8211)<\/p>\n

          C\u00f3 TK 3334\u00a0 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n<\/div><\/div>\n

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

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

          <\/div>

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

          B\u01b0\u1edbc 1: H\u1ea1ch to\u00e1n t\u1ea1m t\u00ednh thu\u1ebf TNDN h\u00e0ng qu\u00fd<\/strong><\/h4>\n

          <\/div>

          \n
            \n
          • V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p, <\/strong>tab Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng Th\u00eam\\ Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/span><\/li>\n<\/ul>\n

            \"\"<\/p>\n

              \n
            • Ch\u1ecdn m\u1ee5c H\u1ea1ch to\u00e1n thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/strong> tr\u00ean ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/span><\/li>\n
            • Khai b\u00e1o c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft, nh\u1ea5n C\u1ea5t<\/strong><\/span><\/li>\n<\/ul>\n

              \"\"
              \n<\/div><\/div>\n

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

              B\u01b0\u1edbc 2: Cu\u1ed1i n\u0103m l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong><\/h4>\n

              <\/div>

              \n
                \n
              • V\u00e0o ph\u00e2n h\u1ec7 Thu\u1ebf, <\/strong>Tab Khai thu\u1ebf,\u00a0 <\/strong>Ch\u1ecdn Quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m (03\/TNDN).<\/strong><\/span><\/li>\n<\/ul>\n

                \"\"<\/p>\n

                  \n
                • Ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/li>\n
                • T\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00ea khai k\u00e8m theo \u1edf tab Ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00ea khai<\/strong>.<\/span><\/li>\n<\/ul>\n

                  \"\"<\/p>\n

                    \n
                  • Nh\u1ea5n \u0110\u1ed3ng \u00fd<\/strong>. Xu\u1ea5t hi\u1ec7n giao di\u1ec7n t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n

                    \"\"<\/p>\n

                      \n
                    • Khai b\u00e1o c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft, nh\u1ea5n C\u1ea5t<\/strong>.<\/span><\/li>\n<\/ul>\n<\/div><\/div>\n
                      <\/span><\/p>\n

                      B\u01b0\u1edbc 3: H\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu\u1ebf TNDN t\u1ea1m t\u00ednh v\u1edbi s\u1ed1 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n<\/strong><\/h4>\n

                      <\/div>

                      \n
                        \n
                      • V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p, <\/strong>tab Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng Th\u00eam\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c.<\/strong><\/span><\/li>\n<\/ul>\n

                        \"\"<\/p>\n

                          \n
                        • Khai b\u00e1o c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft, nh\u1ea5n C\u1ea5t<\/strong>.<\/span><\/li>\n<\/ul>\n

                          \"\"<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

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

                          4. L\u01b0u \u00fd<\/strong><\/h3>\n

                          <\/div>

                          \n

                          \u0110\u1ec3 ch\u1ec9nh s\u1eeda s\u1ed1 li\u1ec7u l\u00e0m \u1ea3nh h\u01b0\u1edfng s\u1ed1 li\u1ec7u t\u1edd khai thu\u1ebf TNDN th\u00ec X\u00f3a<\/strong> t\u1edd khai l\u1eadp l\u1ea1i ho\u1eb7c b\u1ea5m S\u1eeda<\/strong> v\u00e0 L\u1ea5y l\u1ea1i d\u1eef li\u1ec7u<\/strong> t\u1edd khai \u0111\u00e3 l\u1eadp.<\/p>\n

                          \"\"<\/p>\n

                          \"\"<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":112,"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-875","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\/875","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\/112"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=875"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/875\/revisions"}],"predecessor-version":[{"id":58165,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/875\/revisions\/58165"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=875"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=875"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}