HUotng dan nghiep vu
Quyet toan Thue Thu nhap doanh nghiep VQfi viec hach toan ke toan
S TS. ChDc Anh Tu*
Bai 6: No! dung cac l{hoan thu nhap miin thue va chuyen l5 cac nam truac
Bang 1: Trich miu so 03/TNDN (ban hanh kem theo thong ttr so 28/2011/TT-BTC ngay 28/02/2011 cua Bo Tai chinh)
STT (1) 3 3.1 3.2 C 1 2 3
Chi tieu (2) T6ngTNCT(B12=A1+B1-B7)
TNCT tir hoat dong SXKD (B13=B12-B14) TNCT tCr hoat dong chuyen nhugng bat dflng san Xac dinh thue TNDN phai nop tir hoat dong SXKD TNCT(C1 = B13)
TN mi§n thue
L6 tCr cac nam trudc duoc chuyen sang
MS (3) B12 B13 B14 C1 C2 C3
So tien (4)
Tdng thu nhdp chiu thul (TNCJT) (chi tieu B12) dugc xae dinh bdng cdch lay tdng lgi nhudn k l todn trudc thul TNDN cdng cdc khoan dilu chinh tdng tdng lgi nhudn k l loan trudc thul TNDN vd trir cdc khoan dilu chinh giam tdng lgi nhudn kitoan trudc thul TNDN (B12=A1+B1-B7). Tdng TNCT can phai xdc dinh rd thdnh 02 phdn la TNCT tit boat dpng SXKD (chi tieu B13) va TNCT tir boat ddng chuyin nhugng Bat ddng san (chi tieu B14).
Phdn C xac dinh thul TNDN phai nop tir boat ddng SXKD (chi lieu Cl = B13); chi tieu nay dupe dilu chinh:
Trir di cac khoan thu nhdp II duffc miSn thue: theo quy dinh tai
! ! TT 130yTT-BTC ban hdnh ngay I I 26/12/2008 thi cdc khoan miln
thue la:
(1) Thu nhdp (TN) tir trdng trgt, chdn nudi, nudi trdng thiiy san ciia td chiic dugc thdnh lap theo Ludt hgp tdc xa.
(2) TN tir viec thuc hien dich vu ky thudt true tiip phuc vu ndng
nghiep gdm: TN ttr dich vu tudi, deu nudc; cay, bira dat; nao vet kenh, muong npi ddng; dich vu phdng trir sdu, benh cho cdy trdng, vdt nuoi; dich vu thu hoach san pham ndng nghiep.
(3) TN tit viec thyc hien hpp ddng NCKH va phdt triln cdng nghe; TN tu doanh thu ban san phdm trong thdi ky san xudi thir nghiem va TN ttr doanh thu ban san phdm lam ra ttr cong nghe moi Idn ddu tien ap dung tai hdi gian miln thul tdi da khdng qud mdt (01) nam, kl ttr ngay bdt ddu thyc hien hgp ddng NCKH vd phdt triln cdng nghe; ngay bdt dau san xudt thir nghiem san phdm; ngdy bdt dau dp dung cdng nghe mdi lan ddu ti6n dp dung tai Viet Nam dl san xudt san pham.
+ TN ttr viec thyc hien hgp ddng NCKH va phat triln cAng nghe dugc miln thul phai dam bao cac dilu kien sau: cd chiing nhdn ddng ky hoat ddng NCKH;
dugc CO quan quan ly Nhd nudc vl khoa hgc cd tham quyln xac nhdn;
+ TN tir doanh thu ban san
phdm lam ra tir cdng nghe mdi Idn dau tien dugc ap dung tai Viet Niim dugc miln thue phiii dam bao cdng nghe mdi Idn ddu tien dp dung tai Viel Nam dugc co quan quan ly nha nudc vl khoa hgc co thdm quyln xac nhdn.
(4) TN ttr hoiit ddng SXKD hang hoa, dich vu ciia DN ed sd lao dpng la ngudi khuylt tdt, ngudi sau cai nghien ma tuy, ngudi nhilm HIV binh qudn trong nam chiim tir 51% trd len trong tdng sd lao dpng blnh qudn trong ndm cua doanh nghiep (DN). TN dugc miln thul ddi vdi cdc DN tai diim ndy phai dap irng du cde dilu kien sau:
+ Ddi vdi DN co sir dung lao ddng la ngudi khuylt tdt (bao gdm ca thuong binh, benh binh) phai cd xac nhdn cua co quan y t l cd tham quyln vl sd lao ddng la ngudi khuyet tat.
+ Ddi vdi DN cd sir dung lao ddng la ngudi sau eai nghien ma tiiy phai cd gidy chiing nhdn hoan thdnh cai nghien cua cdc co sd cai nghien hodc xdc nhdn ciia co quan cd thdm quyln lien quan.
+ Ddi vdi DN ed sir dyng lao ddng la ngudi nhilm HIV phai ed xae nhdn ciia co quan y t l cd thdm quyln vl sd lao ddng la ngudi nhilm HIV.
(5) TN ttr boat ddng day nghi ddnh rieng cho ngudi ddn tdc thieu sd, ngudi khuyet tdt, tre em cd hodn canh ddc biet khd khdn, ddi tugng te nan xa hdi. Trudng hgp co
Hoc vien Tai chinh
'^a/f r/u' r'Jxi' /fidn 'f- /Aiem /odn tUl fAdtu/ //20/2
liuong dan nghiep vu
sd diiy nghe c(') eii dAi lugiig khiic thi phan TN dugc mien thue dugc Xiie dinh tirong ung xoi ty le hoc vien la ngudi ddn toe thieu so, ngudi khuyet till, tie em co hoiin canh ddc biet khd khim, ddi tugng le niin xii hdi trong long so hoc vien. TN tir hoiit dpng diiy ngiic dugc miln thul tai diim niiy phiii dap ung dil ciic dilu kien siiu: co sd day nghi dugc thimh liip xii hoiit dpng theo quy dinh ciia ciic xan ban hudng ddn xe diiy nghe; co danh sach cac hpc vicMi Iii ngudi ddn tdc thilu so, ngudi kiiuyei Uii.
tre em co hoan canh dac biet khA khiin, doi tugng te niin xii hgi.
(6) IN dugc chia ttr hoiit dong gdp vdn, mua cd phdn, lien doanh.
lien kei kinh tl xdi DN trong nudc, sau khi ben nhdn gop xdn, phat hanh cd philu. lien doanh, lien kit da nop thue TN DN theo quy dinh cua Ludt thulTN DN, kl ca trudng hgp ben nhdn gop vdn, phat hdnh ed philu, ben Iicn doanh, lien kit dugc miln thul, giam thul.
VD: DN B nhdn xdn gdp ciia DN A. TN trudc thul tuong ling x'di phdn vdn gdp ciia DN A trong DN B la 100 trieu ddng.
Trudng hgp 1: DN B khAng dugc uu dai thulTN' DN vii DN B da nop dil thulTN DN hao gdm ca khoan TN ciia DN A nhan dugc thi TN ma DN A nhdn dugc ttr boat ddng gdp vdn la 75 trieu ddng
[(100 trieu (100 trieu x 25^0], DN A dugc miln thul IN DN ddi vdi 75 trieu ddng nay.
Trudng hgp 2: DN B dugc giam 50% sd thulTN DN phai nop va DN B da nop du thul ^FN DN bao gdm ca khoan TN cua DN A nhdn dugc theo sd thul TN dugc giam thi TN ma DN A nhdn dugc ttr boat ddng gdp vdn la 87,5 trieu ddng [100 trieu (100 trieu x 25% x 50%)], DN A dugc miln thulTN DN ddi vdi 87,5 trieu ddng nay.
Trudng hgp 3: DN B dugc
mien thiicI'N DN liii T'N ma DN A nhiin dugc tir hoiit dong gdji von la 100 irieu dong, DN A dugc mien lliue TN DN doi vdi 100 trieii (long niiy.
(7) Khoiiii tin trg nhiin dugc de sir dung cho hoiit dong giao due, nghien cuu khoa li(.)c, viin hoa.
nghO ihuilt, lir ihien, nhAn diio vii hoiit dong Xii hoi khiic tai Viel Nam. Tiirdng hgp U) chuc iihi)ii tiii trg sir dung khAng diing muc dich Ciic khoan tiii irg ircMi thi td chiirc nhAn tiii trg phiii tinh nop thue IN DN theo miirc lime suiil 25'/( irCn sd lien nhiin lai trg sir dung khdng diing muc dich. Id chuc nhijm tai trg quy dinh tiii khoan nay phai dugc thanh lAp xii hoiit dgng thco quy dinh ciia phap luiil. thyc hiCn
diing quy dinh ciiii phap ludt vl ke loiin thong ke.
liir di cac khoan Id tif cdc ndm IrUf'fc chuyen sang (chi tieu C3):
thco c|uy dinh tiii IT 130/TT-BTC ban hanh ngay 26/12/2008 va thAng tu sA 18 /2()lIArT-BTC ban himh ngay 10/2/2011 thi vide xac dinh lo va chuyen Id la:
(1) LA pbal sinh trong ky tinh thue la so chenh lech dm vl TNCT (2) DN sau khi quylt toan thue ma bi Id thi phai chuyen toan bC va liCn luc sd Id viio TNCT ciia nhimg nam tiep theo. TTidi gian chuyen 16 tinh lien tuc khAng qua 5 nam, ke tir niim tiep sau niim phat sinh 16.
VD J: Nam 2011 DN A cd phat sinh Id la 10 ly. ndm 2012 DN Aco phat sinh TNCI" la 12 ly ddng thi
pudc thi Chinh phuc dirih cao nghe nghiep Ke toan, Kiem toan va Tai chinfi - Nac thang nang buac thanh cong
Hpi Kiim loan vien Hanh nghe Viet Nam (VACPA), Tap chi The Gidi Mdi phdi hgp vdi Trung tdm Dao tao Vietsourcing td chiic cuoc thi Chinh phyc dinh cao nghi nghiep k l loan, kiim toan, tai chinh nhdm mang lai sdn choi cho sinh vien cd co hpi ren luyen kiln thiic chuyen mdn vd thi hien minh trudc cac nha tuyIn dung, ddng thdi khudy ddng phong trao thi dua trong cdng ddng sinh vien todn qudc.
Hdi ddng giam khao ciia chuong trlnh la cac chuyen gia trong linh vyc kitoan, kiim loan, tdi chfnh x ii nhdn sy ciia cac td chirc uy tin: Hpi Kiim loan vien hdnh nghi Viet Nam \'.\C PA, Hiep hdi KItoan Cong chiing Anh qudc ACCA, Tap chf Thi Gidi Mdi, Tiip doan Ngudn Luc Viet, Cdng ty Manulife, Cdng ty Esilicon...
Cuoc thi di/dc to chtfc thanh 4 vong:
Vdng 1: Kiim tra kicn thiic xii hdi. Hinh thu:c: thi trdc nghiem gdm 25 cdu hdi tiii vntestbank.com. Ndi dung: Kiln thii'c kinh tl, xa hdi, IQ \ii tieng Anh. Kit thuc vdng thi chgn 4.000 thf sinh vao vdng 2.
Vdng 2: Kiim tra kiln thiirc kinh te. Hinh thiic: Thi viit. Ndi dung:
Kiln thirc kinh ll. kien thiirc chuyen nganh xa tiing Anh. Kit thiic vong thi chgn 200 thf sinh vdo vdng 3.
Vdng 3: Kiim tra kiln thiirc chuyen ngdnh va Ky ndng. Hinh thiic:
Thi umg xir. Ndi dung: Thi ling xir, phan ung nhanh ve chuyen nganh vd ky ndng. Kit thiic vdng thi chgn 20 thf vdng vao chung kit.
Vdng chung kit: Thuylt trinh dl an phdt triln ca nhdn. Hmh thiic:
Thuylt trinh va phan bien. Ndi dung Thuyet trlnh vl d l an phdt triln ca nhdn va tra ldi cdc cdu hdi tir Ban giam khao.
Cupc thi se bdt ddu chfnh thurc tir ngdy 16/02/2012, nhung ngay bdy gid cac ban cd thi ddng ky 1dm bai thi thii cdc d l mdu &
vntestbank.com de kiim tra trudc kiln thiic cQa minh.D
y/rt/( r/u'.y/fi'/odn ?•' J/f'/m fodn ul' f/uina //20/2
ilUGtng dan nghiep vu
loan bg sd Id phat sinh ndm 2011 la 10 ty, DN A phai chuyin loan bo vao TNCT nam 2012.
VD 2: Ndm 2011 DN B cd phat sinh Id la 20 ty, ndm 2012 DN B cd phdt sinh TNCT la 15 ty ddng thi:
+ DN B phai chuyin loan bd sd Id 15 ty vao TNCT ndm 2012;
+ Sd Id cdn lai 5 ty, DN B phai theo ddi va chuyin loan bp lien tuc vdo cde nam tiip theo, nhung tdi da khdng qud 5 ndm, kl ttr nam tie'p sau ndm phdt sinh Id (Id nam 2011 chuyin td'i da khdng qua ndm 2016).
DN cd sd Id giira cac quy trong cting mdt nam tai chinh thl dugc bti trir sd Id ciia quy trudc vdo ciic quy tie'p theo eua ndm tdi chinh do. Khi quylt loan thue TNDN DN xac dinh sd Id cua ca ndm va chuyin loan bd vd lien tuc sd Id vdo TNCT cua nhirng ndm tiip sau ndm phat sinh Id theo quy dinh neu tren. DN tu xdc dinh sd Id dugc trir vao TN chiu thul theo nguyen tdc neu tren.
rudng hgp trong thdi gian chuyin Id cd phdt sinh tiip sd Id thi sd Id phdt sinh ndy (khdng bao gdm sd Id eua ky trudc chuyin sang) se dupe chuyin Id todn bd va hen tuc khdng qua 5 ndm, kl tu ndm tiip sau nam phdt sinh Id. Trudng hgp co quan co thdm quyln kiim tra, thanh tra quylt loan thulTN DN xdc dinh sd Id DN dugc chuyen khac vdi sd Id do DN ty xdc dinh thi sd Id dugc chuyin xac dinh theo kit ludn cua CO quan kiim tra, thanh tra nhung dam bao chuyin Id toan bd va lien tuc khdng qud 5 nam, kl ttr nam tie'p sau ndm phdt sinh Id theo quy dinh. Qud thdi ban 5 ndm kl ttr nam tiip sau ndm phat sinh Id, nlu sd Id phat sinh chua chuyin hit thi se khdng dugc chuyin vao TN cua cdc ndm tiip sau.
(3) DN chuyin ddi loai hinh DN, chuyen ddi hinh thiic sd hiiu (kl ca giao, ban DN Nha nudc), sap nhdp, hgp nhdt, chia, tdch, giai
the, pha san phai thyc hien quylt loan thul vdi co quiin thul din thdi diim cd quyei dinh chuyin ddi loiii hinh DN, chuyin ddi hinh thirc sd htm, sap nhdp, hgp nhdt, chia, tach, giai thl, pha san ciia co quan cd thdm quyln. Sd Id cua DN phat sinh trudc khi chuyin ddi sd hiru, sap nhdp, hgp nhdt. chia, tach phai dugc theo ddi chi tici theo niim phat sinh vd dugc tiep tyc chuyin vao TN chiu thuc ciia DN siiu khi chuyin ddi sd hiru. sap nhap, hgp nhiii. chia, tach de dam bao nguyen tdc chuyin Id tinh lien tuc khAng qua 5 niim, ke tir niim tie'p siiu nam phat sinh Id.
(4) DN la lien doanh ciia nhilu DN khac, khi eo quylt dinh giai thl ma bi Id thl sd Id dugc phdn bd cho timg DN tham gia lien doanh.
DN tham gia lien doanh dugc tdng hgp sd Id phdn bd ttr co sd lien doanh vdo kit qua kinh doanh cua minh khi quylt loan thul nhung dam bao nguyen tdc chuyin Id tfnh lien tuc khdng qua 5 nam, kl ttr nam tie'p sau nam phdt sinh Id cua DN lien doanh.
Viec loai trir khoan TN dugc miln thul va chuyin Id ttr cdc nam trudc la khoan chenh lech vinh viln khi xdc dinh thul TNDN giira TN tfnh thul vd tdng lgi nhudn k l todn trudc thue. Bai viit tiip theo chiing lAi se tiip tuc cung cd'p nhirng npi dung edn lai lien quan din viec xac dinh thul TNDN phai nop ttr boat dpng SXKD.D
Tdi lieu tham khdo
Thdng tu sd 60/2007/TT-BrC ban hdnh ngdy 14/6/2007
Thdng tusdI34/2007/TT-BrC ban hdnh ngdy 23/11/2007
Thdng tusdl30/2008/TT-BrC ban hdnh ngdy 26/12/2008
Thdng tu sd 18/201 l/TT-BTC ban hdnh ngdy 10/2/2011
Thdng tu sd 28/2011/TT-ETC ban hdnh ngdy 28/2/2011.
(Tiep iheo trang 26)
khoan Iai vay va hien nay khoan Iai niiy dinh ky cac DN hach toan vao chi phf boat dpng tai chinh.
Khoan chi phf nay co dugc coi la chi phf hgp Iy khi xac dinh thu nhap chiu thul hiiy khAng?
TTieo quy dinh ciia co quan TTiue thl: khoan chi phi lai vay se khAng dugc coi la hcrp ly nlu Vd'n dilu le ciia Cong ty chua gop dii, con ncu vdn dicu le da gop dii nhung viui thilu vdn dl boat ddng thi chi phf ird vay se dugc tfnh la chi phf hgp ly.
Thyc le d day, cac DN da hgp thirc hoa sd sach thl hien viec cac cd dong da gop du vdn dilu le.
Song, thyc te vdn vdn thilu nhung tren sd quy tiln mat tdn quy rat nhilu thl trudng hgp ndy chi phi lai vay co dugc coi la chi phf hgp ly dl xdc dinh thu nhdp chiu thul hay khdng?'
Di ngan chan tinh trang tren, theo tae gia Nhd nudc cdn sdm ban hanh van ban phdp ludt vl quan ly tiln mat, trong dd can chii trgng viec dinh miic tdn quy tiln mat phil hgp cho ttmg loai hinh DN, tirng CO sd san xudt. Nhdm tao co sd phdp ly cho eae co quan chiic ndng cd lien quan trong viec giam sat, kiim tra viec thyc hien. Co nhu vdy, mdi gdp phdn dua edng tae quan ly tiln mat di vao nln nip, ban chi din miic thdp nhdt viec lgi dung tang khdng lugng tiln mat tdn quy de dd'i phd vdi nhirng quy dinh hien hanh.D
Tdi lieu tham khdo
1. Thong tu sd 130 /2008/TT- BTC ban hdnh ngdy 26/12/2008;
2. Ludt time TNDN;
3. Quyei dinh 15/2006/QD- BTC ban hdnh ngdy 20/03/2006.
f/a/i r/u' ''Jie forin ? /Jxi^/m fofin .ul //tdna //20/2
