{"id":115,"date":"2024-04-03T04:18:39","date_gmt":"2024-04-03T04:18:39","guid":{"rendered":"https:\/\/hokinhdoanh.online\/baiviet\/?p=115"},"modified":"2024-04-03T04:32:13","modified_gmt":"2024-04-03T04:32:13","slug":"cach-tinh-thue-theo-phuong-phap-ke-khai","status":"publish","type":"post","link":"https:\/\/hkdo.vn\/baiviet\/cach-tinh-thue-theo-phuong-phap-ke-khai\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

\"\u2611\"C\u0103n c\u1ee9 t\u00ednh thu\u1ebf
C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu.<\/p>\n\n\n\n

\"\u2611\"Doanh thu t\u00ednh thu\u1ebf
\"\ud83d\udc49\"Doanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 doanh thu t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 doanh thu bao g\u1ed3m thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf) c\u1ee7a to\u00e0n b\u1ed9:
1.Ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n th\u01b0\u1edfng, h\u1ed7 tr\u1ee3 \u0111\u1ea1t doanh s\u1ed1, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n;
2. C\u00e1c kho\u1ea3n tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i, ph\u00ed thu th\u00eam \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo quy \u0111\u1ecbnh;
3. C\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, b\u1ed3i th\u01b0\u1eddng kh\u00e1c (ch\u1ec9 t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf TNCN);
4. Doanh thu kh\u00e1c m\u00e0 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.
5. T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu
6. T\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu g\u1ed3m t\u1ef7 l\u1ec7 thu\u1ebf GTGT v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf TNCN \u00e1p d\u1ee5ng chi ti\u1ebft \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 40\/2021\/TT-BTC.
7. Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 th\u00ec h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n khai v\u00e0 t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1.
\"\ud83d\udc49\"Tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 ho\u1eb7c x\u00e1c \u0111\u1ecbnh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf kinh doanh th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf c\u1ee7a t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

\"\u2611\"X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p
* S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf GTGT x T\u1ef7 l\u1ec7 thu\u1ebf GTGT
* S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p = Doanh thu t\u00ednh thu\u1ebf TNCN x T\u1ef7 l\u1ec7 thu\u1ebf TNCN
________________________
Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 b\u00e1n h\u00e0ng HKDO – \u201cD\u1ec5 r\u1ebb kh\u1ecfe thu\u1ebf\u201d
\"\ud83d\udce9\"\u0110\u0103ng k\u00fd s\u1eed d\u1ee5ng th\u1eed mi\u1ec5n ph\u00ed t\u1ea1i: https:\/\/hokinhdoanh.online<\/a>
\"\ud83d\udcf1\"T\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed t\u1ea1i zalo: https:\/\/zalo.me\/2613090557211314383<\/a>
\"\ud83d\udccd\"C\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea7n m\u1ec1m Effect<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u0103n c\u1ee9 t\u00ednh thu\u1ebfC\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu. Doanh thu t\u00ednh thu\u1ebfDoanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 doanh thu t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 doanh thu […]<\/p>\n","protected":false},"author":1,"featured_media":116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-115","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"uagb_featured_image_src":{"full":["https:\/\/hkdo.vn\/baiviet\/wp-content\/uploads\/2024\/04\/423132351_893494136115174_1429656860794341037_n.jpg",1080,1080,false],"thumbnail":["https:\/\/hkdo.vn\/baiviet\/wp-content\/uploads\/2024\/04\/423132351_893494136115174_1429656860794341037_n-150x150.jpg",150,150,true],"medium":["https:\/\/hkdo.vn\/baiviet\/wp-content\/uploads\/2024\/04\/423132351_893494136115174_1429656860794341037_n-300x300.jpg",300,300,true],"medium_large":["https:\/\/hkdo.vn\/baiviet\/wp-content\/uploads\/2024\/04\/423132351_893494136115174_1429656860794341037_n-768x768.jpg",768,768,true],"large":["https:\/\/hkdo.vn\/baiviet\/wp-content\/uploads\/2024\/04\/423132351_893494136115174_1429656860794341037_n-1024x1024.jpg",1024,1024,true],"1536x1536":["https:\/\/hkdo.vn\/baiviet\/wp-content\/uploads\/2024\/04\/423132351_893494136115174_1429656860794341037_n.jpg",1080,1080,false],"2048x2048":["https:\/\/hkdo.vn\/baiviet\/wp-content\/uploads\/2024\/04\/423132351_893494136115174_1429656860794341037_n.jpg",1080,1080,false]},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/hkdo.vn\/baiviet\/author\/admin\/"},"uagb_comment_info":8,"uagb_excerpt":"C\u0103n c\u1ee9 t\u00ednh thu\u1ebfC\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 doanh thu t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf t\u00ednh tr\u00ean doanh thu. Doanh thu t\u00ednh thu\u1ebfDoanh thu t\u00ednh thu\u1ebf GTGT v\u00e0 doanh thu t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh l\u00e0 doanh thu…","_links":{"self":[{"href":"https:\/\/hkdo.vn\/baiviet\/wp-json\/wp\/v2\/posts\/115","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hkdo.vn\/baiviet\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hkdo.vn\/baiviet\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hkdo.vn\/baiviet\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hkdo.vn\/baiviet\/wp-json\/wp\/v2\/comments?post=115"}],"version-history":[{"count":1,"href":"https:\/\/hkdo.vn\/baiviet\/wp-json\/wp\/v2\/posts\/115\/revisions"}],"predecessor-version":[{"id":117,"href":"https:\/\/hkdo.vn\/baiviet\/wp-json\/wp\/v2\/posts\/115\/revisions\/117"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hkdo.vn\/baiviet\/wp-json\/wp\/v2\/media\/116"}],"wp:attachment":[{"href":"https:\/\/hkdo.vn\/baiviet\/wp-json\/wp\/v2\/media?parent=115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hkdo.vn\/baiviet\/wp-json\/wp\/v2\/categories?post=115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hkdo.vn\/baiviet\/wp-json\/wp\/v2\/tags?post=115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}