{"id":119947,"date":"2022-09-08T16:03:55","date_gmt":"2022-09-08T09:03:55","guid":{"rendered":"https:\/\/www.vntrip.vn\/cam-nang\/?p=119947"},"modified":"2022-09-08T16:03:55","modified_gmt":"2022-09-08T09:03:55","slug":"cong-thuc-tinh-thue-thu-nhap-doanh-nghiep-2022","status":"publish","type":"post","link":"https:\/\/www.vntrip.vn\/cam-nang\/cong-thuc-tinh-thue-thu-nhap-doanh-nghiep-2022-119947","title":{"rendered":"C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2022"},"content":{"rendered":"<div id=\"toc_container\" class=\"toc_transparent no_bullets\"><p class=\"toc_title\">N\u1ed9i dung ch&iacute;nh<\/p><ul class=\"toc_list\"><li><a href=\"#Thue_thu_nhap_doanh_nghiep_la_gi\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/a><\/li><li><a href=\"#Doanh_nghiep_nao_phai_chi_khoan_thue_nay\">Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i chi kho\u1ea3n thu\u1ebf n\u00e0y?<\/a><\/li><li><a href=\"#Cac_phuong_phap_tinh_thue_thu_nhap_cho_doanh_nghiep\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp cho doanh nghi\u1ec7p<\/a><\/li><\/ul><\/div>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"aligncenter wp-image-119954 size-full\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/1-1.gif\" alt=\"thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2022\" width=\"960\" height=\"611\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/1-1.gif 960w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/1-1-768x489.gif 768w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/1-1-300x191.gif 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/1-1-409x260.gif 409w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/1-1-295x188.gif 295w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/1-1-107x68.gif 107w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/><\/p>\n<h2><span id=\"Thue_thu_nhap_doanh_nghiep_la_gi\"><span style=\"font-family: arial, helvetica, sans-serif;\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/span><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (Profit tax) c\u00f3 th\u1ec3 hi\u1ec3u l\u00e0 lo\u1ea1i thu\u1ebf tr\u1ef1c thu, \u0111\u00e1nh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h2><span id=\"Doanh_nghiep_nao_phai_chi_khoan_thue_nay\"><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p n\u00e0o ph\u1ea3i chi kho\u1ea3n thu\u1ebf n\u00e0y?<\/span><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf TNDN th\u00ec c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"aligncenter wp-image-119955 size-full\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/2-1.gif\" alt=\"thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2022\" width=\"960\" height=\"611\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/2-1.gif 960w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/2-1-768x489.gif 768w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/2-1-300x191.gif 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/2-1-409x260.gif 409w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/2-1-295x188.gif 295w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/2-1-107x68.gif 107w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/><\/p>\n<h2><span id=\"Cac_phuong_phap_tinh_thue_thu_nhap_cho_doanh_nghiep\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp cho doanh nghi\u1ec7p<\/span><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">N\u0103m 2022, theo quy \u0111\u1ecbnh m\u1edbi, doanh nghi\u1ec7p khi t\u00ednh thu\u1ebf TNDN s\u1ebd kh\u00f4ng ph\u1ea3i l\u00e0m t\u1edd khai t\u1ea1m t\u00ednh thu\u1ebf TNDN theo qu\u00fd, m\u00e0 ch\u1ec9 c\u1ea7n t\u1ea1m t\u00ednh ra s\u1ed1 ti\u1ec1n v\u00e0 \u0111i n\u1ed9p theo s\u1ed1 \u0111\u00f3 (n\u1ebfu c\u00f3). Sau \u0111\u00f3, cu\u1ed1i n\u0103m l\u00e0m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf TNDN t\u1ea1m t\u00ednh qu\u00fd ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30 c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean trong qu\u00fd sau (Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 55, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14).<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Ngo\u00e0i ra, theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1, Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf (1) &#8211; Ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 KH&amp;CN (2) x Thu\u1ebf su\u1ea5t thu\u1ebf TNDN (3).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 KH&amp;CN th\u00ec c\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t\u00ednh thu\u1ebf x Thu\u1ebf su\u1ea5t thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">(2) Ph\u1ea7n tr\u00edch qu\u1ef9 KH&amp;CN: T\u1ed1i \u0111a 10% thu nh\u1eadp t\u00ednh thu\u1ebf h\u00e0ng n\u0103m.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">(3) Thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1ee9c thu\u1ebf su\u1ea5t 20% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho m\u1ecdi doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, kh\u00f4ng ph\u00e2n bi\u1ec7t m\u1ee9c doanh thu.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1ee9c thu\u1ebf su\u1ea5t 32-50% \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed v\u00e0 t\u00e0i nguy\u00ean hi\u1ebfm t\u00f9y theo v\u1ecb tr\u00ed khai th\u00e1c.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1ee9c thu\u1ebf su\u1ea5t 50% \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm: v\u00e0ng, b\u1ea1ch kim\u2026 tr\u1eeb d\u1ea7u kh\u00ed.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1ee9c thu\u1ebf su\u1ea5t 40% \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p khai th\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch tr\u1edf l\u00ean \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n KTXH \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">(1) Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf (1.1) &#8211; Thu nh\u1eadp mi\u1ec5n thu\u1ebf (1.2) + C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh (1.3)<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">(1.3) Kho\u1ea3n k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh: Kho\u1ea3n l\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf ch\u00ednh l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch \u00e2m v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf, ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u00f3. N\u1ebfu doanh nghi\u1ec7p k\u1ebft to\u00e1n thu\u1ebf c\u1ea3 n\u0103m m\u00e0 b\u1ecb l\u1ed7, s\u1ebd ph\u1ea3i chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo. Th\u1eddi gian ch\u1ecbu l\u1ed7 kh\u00f4ng qu\u00e1 5 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p t\u1ea1m th\u1eddi chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c qu\u00fd c\u1ee7a n\u0103m sau khi l\u1eadp t\u1edd khai t\u1ea1m n\u1ed9p qu\u00fd v\u00e0 chuy\u1ec3n ch\u00ednh th\u1ee9c v\u00e0o n\u0103m sau khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">(1.2) Thu nh\u1eadp mi\u1ec5n thu\u1ebf: Ph\u1ea7n thu nh\u1eadp n\u00e0y kh\u00e1 \u00edt g\u1eb7p v\u00e0 ch\u1ec9 d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p \u0111\u1eb7c th\u00f9.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">(1.1) C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">4, Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c lo\u1ea1i thu nh\u1eadp kh\u00e1c.<\/span><br \/>\n<span style=\"font-family: arial, helvetica, sans-serif;\">C\u00f4ng th\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Doanh thu &#8211; Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb + C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u h\u01a1n 1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u00e1p d\u1ee5ng nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p s\u1ebd ph\u1ea3i t\u00ednh ri\u00eang thu nh\u1eadp c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/strong><\/span><\/p>\n<p><img loading=\"lazy\" class=\"aligncenter wp-image-119956 size-full\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/3-1.gif\" alt=\"thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2022\" width=\"960\" height=\"611\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/3-1.gif 960w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/3-1-768x489.gif 768w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/3-1-300x191.gif 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/3-1-409x260.gif 409w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/3-1-295x188.gif 295w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/3-1-107x68.gif 107w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Gi\u1ea3m 30% thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2021 v\u1edbi nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Ngh\u1ecb quy\u1ebft s\u1ed1 406\/NQ-UBTVQH15 nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n ch\u1ecbu t\u00e1c \u0111\u1ed9ng do d\u1ecbch Covid-19 \u0111\u00e3 quy \u0111\u1ecbnh: Gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p n\u0103m 2021 cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 doanh thu n\u0103m 2021 &lt;200 t\u1ef7 \u0111\u1ed3ng, v\u00e0 doanh thu n\u0103m 2021 gi\u1ea3m so v\u1edbi n\u0103m 2019.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">C\u1ee5 th\u1ec3. theo Kho\u1ea3n 1, \u0110i\u1ec1u 1, Ngh\u1ecb \u0111\u1ecbnh 92\/2021\/N\u0110-CP, vi\u1ec7c \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf TNDN \u00e1p d\u1ee5ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1, Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15, g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c t\u1ed5 ch\u1ee9c th\u00e0nh l\u1eadp theo lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 thu nh\u1eadp.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"aligncenter wp-image-119957 size-full\" src=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/4-1.gif\" alt=\"thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2022\" width=\"960\" height=\"611\" srcset=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/4-1.gif 960w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/4-1-768x489.gif 768w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/4-1-300x191.gif 300w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/4-1-409x260.gif 409w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/4-1-295x188.gif 295w, https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/4-1-107x68.gif 107w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 n\u1ed9i dung c\u01a1 b\u1ea3n v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Hy v\u1ecdng b\u00e0i vi\u1ebft c\u1ee7a <a href=\"https:\/\/www.vntrip.vn\/\">Vntrip<\/a> \u0111\u00e3 t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c cho c\u00e1c b\u1ea1n nh\u1eefng th\u00f4ng tin c\u1ea7n thi\u1ebft m\u00e0 b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm nh\u00e9!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>N\u0103m 2022 c\u00f3 nhi\u1ec1u v\u1ea5n \u0111\u1ec1 \u0111\u1ed5i m\u1edbi v\u1ec1 lu\u1eadt thu\u1ebf, n\u1ebfu kh\u00f4ng k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt s\u1ebd d\u1eabn \u0111\u1ebfn sai s\u00f3t trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n. Do v\u1eady, nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p t\u00ednh thu\u1ebf TNDN, B\u00e0i vi\u1ebft n\u00e0y t\u1ed5ng h\u1ee3p h\u01b0\u1edbng d\u1eabn c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi nh\u1ea5t 2022 \u0111\u1ec3 cho c\u00e1c b\u1ea1n tham kh\u1ea3o chi ti\u1ebft.<\/p>\n","protected":false},"author":114,"featured_media":119957,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[113097],"tags":[113918,113920,113917,113919],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v16.6 (Yoast SEO v16.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2022 - Vntrip.vn<\/title>\n<meta name=\"description\" content=\"C\u00f9ng Vntrip t\u00ecm hi\u1ec3u v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi nh\u1ea5t n\u0103m 2022 xem c\u00f3 g\u00ec thay \u0111\u1ed5i hay kh\u00f4ng nh\u00e9!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vntrip.vn\/cam-nang\/cong-thuc-tinh-thue-thu-nhap-doanh-nghiep-2022-119947\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2022\" \/>\n<meta property=\"og:description\" content=\"C\u00f9ng Vntrip t\u00ecm hi\u1ec3u v\u1ec1 c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1edbi nh\u1ea5t n\u0103m 2022 xem c\u00f3 g\u00ec thay \u0111\u1ed5i hay kh\u00f4ng nh\u00e9!\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.vntrip.vn\/cam-nang\/cong-thuc-tinh-thue-thu-nhap-doanh-nghiep-2022-119947\" \/>\n<meta property=\"og:site_name\" content=\"C\u1ea9m nang du l\u1ecbch Vi\u1ec7t Nam\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/vntrip\" \/>\n<meta property=\"article:published_time\" content=\"2022-09-08T09:03:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/4-1.gif\" \/>\n\t<meta property=\"og:image:width\" content=\"960\" \/>\n\t<meta property=\"og:image:height\" content=\"611\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:label1\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data1\" content=\"6 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.vntrip.vn\/cam-nang\/#organization\",\"name\":\"Vntrip Ota\",\"url\":\"https:\/\/www.vntrip.vn\/cam-nang\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/vntrip\",\"https:\/\/www.instagram.com\/vntrip.vn\",\"https:\/\/www.linkedin.com\/company\/vntrip-ota\",\"https:\/\/www.youtube.com\/channel\/UC5OXeHadEOiPhs2psjDIpZA\/featured\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.vntrip.vn\/cam-nang\/#logo\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2019\/11\/logo-vntrip-60px.jpg\",\"contentUrl\":\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2019\/11\/logo-vntrip-60px.jpg\",\"width\":136,\"height\":60,\"caption\":\"Vntrip Ota\"},\"image\":{\"@id\":\"https:\/\/www.vntrip.vn\/cam-nang\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.vntrip.vn\/cam-nang\/#website\",\"url\":\"https:\/\/www.vntrip.vn\/cam-nang\/\",\"name\":\"C\\u1ea9m nang du l\\u1ecbch Vi\\u1ec7t Nam\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.vntrip.vn\/cam-nang\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.vntrip.vn\/cam-nang\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.vntrip.vn\/cam-nang\/cong-thuc-tinh-thue-thu-nhap-doanh-nghiep-2022-119947#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/4-1.gif\",\"contentUrl\":\"https:\/\/www.vntrip.vn\/cam-nang\/wp-content\/uploads\/2022\/09\/4-1.gif\",\"width\":960,\"height\":611},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.vntrip.vn\/cam-nang\/cong-thuc-tinh-thue-thu-nhap-doanh-nghiep-2022-119947#webpage\",\"url\":\"https:\/\/www.vntrip.vn\/cam-nang\/cong-thuc-tinh-thue-thu-nhap-doanh-nghiep-2022-119947\",\"name\":\"C\\u00f4ng th\\u1ee9c t\\u00ednh thu\\u1ebf thu nh\\u1eadp doanh nghi\\u1ec7p 2022 - 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