{"id":1020,"date":"2023-11-22T08:39:07","date_gmt":"2023-11-22T01:39:07","guid":{"rendered":"https:\/\/lehoangtuyen.vn\/?p=1020"},"modified":"2023-11-22T08:39:07","modified_gmt":"2023-11-22T01:39:07","slug":"chuyen-giao-quyen-nam-giu-von-cho-cong-ty-trong-cung-tap-doan-co-phai-nop-thue","status":"publish","type":"post","link":"https:\/\/lehoangtuyen.vn\/en\/chuyen-giao-quyen-nam-giu-von-cho-cong-ty-trong-cung-tap-doan-co-phai-nop-thue\/","title":{"rendered":"Chuy\u1ec3n giao quy\u1ec1n n\u1eafm gi\u1eef v\u1ed1n cho c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf?"},"content":{"rendered":"<p>B\u1ea1n c\u00f3 bi\u1ebft r\u1eb1ng khi chuy\u1ec3n giao quy\u1ec1n n\u1eafm gi\u1eef v\u1ed1n cho c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n, b\u1ea1n c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) kh\u00f4ng? \u0110\u00e2y l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng m\u00e0 b\u1ea1n c\u1ea7n l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn v\u1ed1n c\u1ee7a c\u00f4ng ty. Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i s\u1ebd gi\u1ea3i th\u00edch cho b\u1ea1n v\u1ec1 quy \u0111\u1ecbnh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u0169ng nh\u01b0 c\u00e1ch th\u1ee9c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf.<\/p>\n<h2><strong>Quy \u0111\u1ecbnh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi chuy\u1ec3n giao quy\u1ec1n n\u1eafm gi\u1eef v\u1ed1n<\/strong><\/h2>\n<p>Theo C\u00f4ng v\u0103n s\u1ed1 5114\/TCT-CS ng\u00e0y 15\/11\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i c\u00f3 k\u1ebf ho\u1ea1ch s\u00e1p nh\u1eadp chuy\u1ec3n giao cho C\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n, quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p, bao g\u1ed3m c\u1ea3 quy\u1ec1n n\u1eafm gi\u1eef ph\u1ea7n v\u1ed1n g\u00f3p trong C\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam, n\u1ebfu c\u00f3 ph\u00e1t sinh thu nh\u1eadp th\u00ec ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TNDN theo quy \u0111\u1ecbnh.<\/p>\n<p>Do b\u00ean chuy\u1ec3n giao v\u00e0 b\u00ean nh\u1eadn chuy\u1ec3n giao v\u1ed1n \u0111\u1ec1u l\u00e0 C\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i n\u00ean C\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam s\u1ebd ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai, n\u1ed9p thay thu\u1ebf TNDN t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC.<\/p>\n<p>Thu\u1ebf TNDN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb g\u1ed1c c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng, tr\u1eeb \u0111i c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng. Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng l\u00e0 20%.<\/p>\n<h2>C\u00e1ch th\u1ee9c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNDN t\u1eeb chuy\u1ec3n giao quy\u1ec1n n\u1eafm gi\u1eef v\u1ed1n<\/h2>\n<p>Vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf TNDN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 8, \u0111i\u1ec3m c kho\u1ea3n 6 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP. C\u1ee5 th\u1ec3, C\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i:<\/p>\n<ul>\n<li>K\u00ea khai thu\u1ebf TNDN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n tr\u00ean t\u1edd khai thu\u1ebf TNDN \u0111\u1ecbnh k\u1ef3 theo qu\u00fd ho\u1eb7c n\u0103m, t\u00f9y theo h\u00ecnh th\u1ee9c k\u00ea khai thu\u1ebf TNDN \u0111\u1ecbnh k\u1ef3 c\u1ee7a C\u00f4ng ty.<\/li>\n<li>N\u1ed9p thu\u1ebf TNDN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0o ng\u00e0y 20 th\u00e1ng k\u1ebf ti\u1ebfp th\u00e1ng c\u00f3 ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u1eb7c ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, t\u00f9y theo tr\u01b0\u1eddng h\u1ee3p n\u00e0o x\u1ea3y ra tr\u01b0\u1edbc.<\/li>\n<li>Bi\u1ec3u m\u1eabu khai thu\u1ebf \u00e1p d\u1ee5ng theo m\u1eabu ban h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/li>\n<\/ul>\n<blockquote><p>T\u00e0i li\u1ec7u: <a href=\"https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2023\/11\/CV5114_15112023TCT.pdf\">C\u00f4ng v\u0103n s\u1ed1 5114\/TCT-CS ng\u00e0y 15\/11\/2023<\/a><\/p><\/blockquote>\n<h2><strong>K\u1ebft lu\u1eadn<\/strong><\/h2>\n<p>Chuy\u1ec3n giao quy\u1ec1n n\u1eafm gi\u1eef v\u1ed1n cho c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN n\u1ebfu c\u00f3 ph\u00e1t sinh thu nh\u1eadp. B\u1ea1n c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u0169ng nh\u01b0 c\u00e1ch th\u1ee9c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ec3 tr\u00e1nh nh\u1eefng r\u1ee7i ro v\u00e0 vi ph\u1ea1m ph\u00e1p lu\u1eadt. N\u1ebfu b\u1ea1n c\u1ea7n th\u00eam th\u00f4ng tin ho\u1eb7c t\u01b0 v\u1ea5n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, h\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 t\u1ed1t nh\u1ea5t.<\/p>","protected":false},"excerpt":{"rendered":"<p>B\u1ea1n c\u00f3 bi\u1ebft r\u1eb1ng khi chuy\u1ec3n giao quy\u1ec1n n\u1eafm gi\u1eef v\u1ed1n cho c\u00f4ng ty trong c\u00f9ng t\u1eadp \u0111o\u00e0n, b\u1ea1n c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) kh\u00f4ng? \u0110\u00e2y l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng m\u00e0 b\u1ea1n c\u1ea7n l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn v\u1ed1n c\u1ee7a c\u00f4ng ty. [&hellip;]<\/p>","protected":false},"author":2,"featured_media":1022,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1020","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet-blog"],"_links":{"self":[{"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/posts\/1020","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/comments?post=1020"}],"version-history":[{"count":1,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/posts\/1020\/revisions"}],"predecessor-version":[{"id":1023,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/posts\/1020\/revisions\/1023"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/media\/1022"}],"wp:attachment":[{"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/media?parent=1020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/categories?post=1020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/tags?post=1020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}