HUdng dan nghiep vu
Quyet toan Thue Thu nhap doanh nghiep VQfi viec hach todn kc todn
a TS. Chuc Anh Tu*
Bai 7: Noi dung trich lap quy l(hoa ligc cong nglie va su khac biet ve thue suat
Bang 1: Trfch mau s603/TNDNban hanh kem theo Thong tif so 28/2011/TT-BTC ngay 28/02/2011 ctia 86 Tai chfnh)
rr
(1)
c
5 6 7 8
Chi tieu (2)
Xac djnh thue TNDN phai nop tihoat dpng SXKD
Trfch lap qu9 khoa hpc cdng nghd (nd'u c6)
Thu nhap tinh thud sau khi da trfch lap quy khoa hoc cdng nghd (C6=C4-C5)
Thud' TNDN t i hoat ddng SXKD tfnh theo thud suat phd thdng (C7=C6x25%)
Thud' TNDN chdnh Idch do ap dung mic thue sua't khac mic thud suat 25%
MS (3)
C5 C6 C7 C8
Sd tien (4)
Chi tidu C5-Trich lap quy Khoa hgc cdng nghe (KHCN): Thdng tu 130/2008/TT-BTC ban hanh ngay 26/12/2008 quy dinh dd'i vdi viec trich lap quy KHCN:
Doanh nghiep (DN) dugc thanh lap, hoat ddng theo quy dinh cua phap luat Viet Nam dugc trfch tdi da 10% thu nhap tinh thud hang nam trudc khi tfnh thud thu nhap DN dd lap Quy phat trien KHCN cia DN. DN tu xdc djnh mic trich lap Quy phdt tridn KHCN theo quy djnh trudc khi tfnh thud TNDN.
Hang nam, ndu DN cd trich lap quy phat tridn DN phai lap bao cao (BQ trich, s i dung Quy phdt trien KHCN va ke khai mic trfch lap, sd tidn trich lap vao td khai quyet toan thue TNDN. BC viec s i dung Quy phdt u-ien KHCN dugc ndp cung td khai quyet toan thue TNDN.
Trong thdi han 5 nam, kd t i khi trich lap, ndu Quy phat trien KHCN khdng dugc sii dung hoac
s i dung khdng hdt 70% hoac s i dung khdng dung muc dich thi DN phai nop NSNN phdn thud TNDN tfnh tren khoan thu nhap da trfch lap quy ma khdng s i dung hoac s i dung khdng ding muc dfch vd phdn lai phdt sinh t i sd thud TNDN dd. Sd tidn s i dung khdng dung muc dfch thi se khdng dugc tinh vdo tdng sd tidn s i dung cho muc dfch phdt trien KHCN.
Thud sudt thud TNDN ding de tfnh sd thud thu hdi la thud sudt dp dung cho DN trong thdi gian trich lap quy.
Lai sudt tfnh lai ddi vdi sd thud thu hdi tfnh tren phdn quy khdng s i dung hdt la lai sudt trdi phidu kho bac loai ky han mdt nam dp dung tai thdi diem thu hdi va thdi gian tinh lai la hai nam.
Vi du: Cty A nam 2009 xac djnh mic trich lap quy phat trien KHCN la 10% tren thu nhap tinh thudvd Cty cd trich lap quy KHCN
t i nam 2009 ddn nam 2013. Ddu nam 2014 khi lap BC quydt toan thud TNDN nam 2013, Cty lap BC tinh hinh trfch lap va s i dung Quy phdt trien KHCN sau 5 nam can c i theo BC trfch, s i dung Quy hang nam nhu sau: Mic trfch lap quy nam 2009 la 2 ty ddng. Den hdt nam 2013 Cty mdi s i dung cho nghien ciu KH la 1,2 ty ddng.
Trudng hgp nay Cty chi s i dung 60% quy da trfch (1,2/2 x 100), Cty bj truy thu thudva x i phat nhu sau: Thud TNDN bj truy thu do s i dung khdng hdt 70% quy (gia s i thud sudt thud TNDN trong thdi gian trfch lap Quy la 25%): (2 ty -
1,2 ty) X 25% = 200 trieu ddng;
Lai phdt sinh t i sd thud thu nhap DN bj truy thu do s i dung khdng hdt 70% quy (gia s i lai sua't trai phidu kho bac ky han 1 nam la 12%): 200 trieu x 12% x 2 nam = 48 trieu ddng. Cdc nam sau nam 2009 mic trfch lap vd s i dung quy KHCN dugc tfnh theo nguyen tdc sd tien trfch quy trudc thi s i dung trudc neu tren. Lai sudt tfnh lai dd'i vdi so thud thu hdi tfnh tren phdn quy s i dung sai muc dfch la mic lai tfnh theo ty le phat cham nop theo quy dinh cia quan ly thud vd thdi gian tinh lai la khoang thdi gian ke t i khi trich lap quy ddn khi thu hdi. Ngay thu hdi la ngay hanh vi vi pham dugc phdt hien va lap bien ban (tri trudng hgp khdng phai lap bien ban).
* Hoc vien Tai chinh
&d/t c/if fJ{^'/odn V Jdern /odn Ao'//idn^ 3/20/2
HUdng dan nghiep vu
Vide xac dinh thdi didm trfch quy cua sd tien s i dung sai muc dfch lam can c i tinh lai doi vdi so thud thu hdi tfnh tren phdn quy si dung sai muc dfch thco nguydn lae sd tidn trfch quy trudc thi s i dung trudc. Vi du: Cty B trich l\\i Quy phat tridn KHCN nhu siiii: ky linh thud nam 2009 trfch 200 Uieii.
nam 2010 trfch 300 tneu. nam 2011 trfch 300 trieu. nam 2012 trfch 500 trieu, nam 2013 trfch 700 trieu. Nam 2010, Cty s i dung 200 trieu t i Quy KHCN, trong dd co 40 trieu si dung sai muc dich.
Hang nam. Ciy lap BC trich, si dung Quy KHCN. Den ngay 05/5/2011, qua kidm tra, co quan thud phat hidn nam 2010 Cty s i dung 40 trieu t i Quy KHCN sai muc dfch va lap bien ban x i phat.
Lai phat nop cham theo quy djnh hien hanh cua Luat Quan ly thud Id 0,05%/ngay.
Trifdng hap T. Nam 2009, Cty s i dung 150 trieu cho dd an KHCN thi: Sd tien 40 trieu s i dung sai dugc xdc djnh la t i tidn trfch Quy cua ky tfnh thud nam 2009. Sd thudTNDN bj truy thu do s i dung khdng dung muc dfch: 40 trieu ddng x 25% = 10 trieu ddng;
So ngay tmh phat cham nop: t i ngay 01/4/2010 den hdt ngay 05/5/2011: 400 ngay. Lai phat nop cham: 10 trieu x 0,05% /ngay x 400 ngdy = 2 trieu ddng
Trudng hap 2: Nam 2009, Cty s i dung 200 trieu cho dd an KHCN thi: Sd tidn 40 trieu s i dung sai dugc xac djnh la t i tidn trich Quy cia ky tfnh thud nam 2010. Sd thudTNDN bj truy thu do s i dung khdng ding muc dfch: 40 trieu ddng x 25% = 10 trieu ddng.
Sd ngay tmh phat cham ndp: t i ngay 01/4/2011 dd'n hdt ngay 05/5/2011: 35 ngay. Lai phat ndp cham: 10 trieu ddng x 0,05%/ngay X 35 ngay = 175.000 ddng
Quy phat trien KHCN cia DN chi dugc s i dung cho ddu tu KHCN tai Viet Nam. Cac khoan chi t i Quy phat trien KHCN phai
eo ddy du hda d(rn, ching t i hgp pliap theo quy dinh eiia phap luat.
DN khdng dugc luich loiin ciie kiioan chi t i Quy iMial irien KI IC:N cua DN vao chi phi dugc tri khi
Xiie djnh thu nhap chju thud trong ky tfnh iluiC.
DN dang hoiit ddng iiiii cd sir thay (l(ii ve liinh ihic sd huu, hgp nhdt, s;i|i nhap thi DN mdi thanh lap l i vice thay ddi hinh thic sd huu. hgp nhdt, siip nhap dugc kd thir;i va chiu trach nhidm vd vice quan ly, s i dung Quy phat tridn KHCN cua DN trudc khi chuydn (ldi, hgp nhiil, siiji nhftp. DN ndu cd Quy phat tridn KHCN chua s i dung hdt khi ehiii, tdch thi DN mdi thanh lap t i vice chia, tdch dugc ke thia va chju trach nhiem vd vide quan ly, s i dung Quy phat tridn KHCN cia DN trudc khi chia, tdch. Vide phan chia Quy phdt trien KHCN do DN quydt djnh va dang ky vdi co quan thud.
Thu nhdp tinh thue sau khi dd trich lap quy khoa hpc cdng nghe: C6=C4-C5
Thue TNDN tit hoat ddng SXKD tinh theo thue sudt phd thdng: C7=C6 x 25%
ThudTNDN chenh lech do dp dung muc thue sudt khdc muc thue sudt 25% (C8): su chenh lech vd thud sudt theo Thdng tu
130/2008AT-BTClado:
Thud sudt uu dai 10% trong thdi han mudi lam nam (15 nam) dp dung dd'i vdi:
+ DN thanh lap mdi t i du iin ddu tu tai dja ban cd didu kidn kinh td xa hdi dac biet khd khan quy dinh tiii Phu luc ban hanh kem theo Nghj djnh sd 124/2008/ND-CP ngay 11/12/2008 cia Chinh phi.
+ DN thanh lap mdi t i du an ddu tu tai khu kinh td, khu cdng nghe cao dugc thanh lap theo Quydt djnh cua Thu tudng Chinh phi;
+ DN thanh lap mdi t i du an ddu tu thudc cac ITnh vuc: Cdng nghe cao theo quy djnh cua phap luat; nghien ciu khoa hgc va phdt tridn cdng nghe; Ddu tu phat tridn
nha may nudc, nhd may dien, ht thd'ng cdp thoat nudc; cdu, dudng bd, dudng sdi; cang hang khdng, Ciing bidn, cang sdng; san bay, nha ga Vii cdng trinh co sd ha tdng dac biet quan trgng khdc do Thu tudng Chfnh phi quyd't djnh; San xuSit san phdm phdn mdm.
DN thanh lap mdi t i du an ddu tu thudc linh vuc thudc loai du iin cd quy md Idn, cdng nghd cao hoac mdi ci'in dac biet thu hut d^u tu thi thdi gian dp dung thud sudt uu dai \(V/( cd thd keo ddi them nhung tdng thdi gian dp dung thu^
sudt 10''>'f khdng qua 30 nam theo Quydt djnh cua Thi tudng Chfnh phi can c i theo dd nghj cua B6 trudng Iio Tai chinh.
Thue sudt 10% trong sudt thdi gian hoiit ddng ddi vdi phdn thu nhap cia DN cd dugc t i hoat ddng trong linh vuc giao due dao tao, day nghe, >' te, van hod, the thao va mdi trudng (sau day ggi chung la linh vuc xa hdi hod). Danh muc chi tiet cac hoat ddng trong linh vuc xa hdi hoa dugc thuc hien theo danh muc do Thu tudng Chfnh phu quy dinh.
TTiud sudt uu dai 20% uong thdi gian mudi nam (ID nam) ap dung ddi vdi DN thanh lap mdi tir du an ddu tu tiii dia ban cd didu kien kinh te xii hdi khd khan quy dinh tai Riu luc ban hanh kem theo Nghj djnh sd 124/2008/ND-CP ngay 11/12/2008 cia Chmh phu.
Thud sudt uu dai 20% uong sud't thdi gian hoat ddng dugc ap dung ddi vdi Hgp tac xa djch vu ndng nghiep \a Quy tfn dung nhan dan. Ddi vdi Hgp tac xa djch vu ndng nghiep, quy tfn dung nhan dan thanh lap mdi tai dia ban co didu kien kinh te xa hdi dac bidt khd khan quy djnh tai Phu luc ban hanh kem theo Nghi dinh so
124/2008/ND-CP ' " ngay 11/12/2008 cia Chfnh phi sau khi he't thdi han dp dung thud sudt 10%
quy djnh tai didm 1.1 khoan 1 (Xem tidp trang 28)
^Jafi r/u fj/d' /odn V fj/i^m /odn Ao //tdna 3/20/2
Nghien cuu trao doi
san phdm.
Phdn loai chi phi SXKD theo mdi quan he vdi khdi luang sdn phdm hodc doanh thu bdn hdng
Theo each phAn loiii nay. chi phf SXKD dugc chia thanh bien phf, djnh phf va chi phf hdn hgp.
-I- Bidn phf: Bien phi la nhung chi phi thay ddi (king, gidm) khi khdi lugng san phdm hoac doanh thu thay ddi (idng, gidm).
-I- Djnh phf: Djnh phf la nhing chi phf khi khdi lugng san phdm hoac doanh thu thay ddi (tdng.
gidm) thi tdng chi phf khdng thay ddi nhung ty xudt chi phf thi thay ddi theo chidu ngugc lai (gidm, tdng).
-(- Chi phi-hdn hgp : Chi phi hdn hgp la nhung chi phf mang cii hai dac tfnh tren.
Phdn loai chi phi SXKD theo iham quyen ra quydt dinh:
Theo each phan loai nay, chi phf SXKD dugc chia thdnh:
-h Chi phf kiem soat dugc; Chi phi khdng kidm soat dugc; Chi phi chenh lech; Chi phf co hdi; Chi phf thfch hcjp; Chi phi khdng thfch hgp.
Nhu vAy, cdc chi tieu s i dung trong quan trj chi phf ddi vdi DN vira va nhd cdn hodn thidn dd la:
Ty sudl chi phi NVL true tiep:
Chi tieu nay phan anh trong 100 ddng gid thanh san phdm cd bao nhieu ddng chi phi NVL true tiep. Ty sudt phu thudc vao timg loai san phdm cu thd.
Ty sudt chi phf NVLTT = Sd tidn chi phf NVLTT/Gid thanh san phdm X 100
'/v sudl chi phi nhdn cdng true liep: piiii thudc viio ling loiii Siin phdm cu thd, cdn so siinh .so thuc te vdi djnh mic.
Ty sudl chi phi NCTT = S() lidn chi phi NCIT/Giii thanh siin phdm X 100.
7'v Slid) chi phi .sdn xudt chung: phu thude vao ting loai san phdm cu the. Khi danh gia hidu qua quan ly chi phf san xudt chung cdn so sanh sd thuc id vdi djnh mic.
Ty sudt chi phi SX chung = .So lidn chi phf SX chung/Giii thanh san phdm X 100.
'/'v suid chi phi qudn ly kinh doanh: Phu thudc vao ting loai Siin phdm, hang hda ban ra.
Ty suiii chi phf QLKD = S<') tidn chi phf QLKD/Tdng doanh thu ban hang x 100.
* Ddi vdi qudn tri doanh thu Cdn dugc quan ly chi tidt theo ting hoat ddng ket hgp vdi ting dja diem kinh doanh.
Ty sudl doanh thu theo nlidm hdng:
Ty sudt doanh thu theo nhdm hang = Doanh thu nhdm hangATdng doanh thu x 100
Nha quan trj DN xac dinh dugc kinh doanh nhdm hang nao la phi hgp vdi thj hidu tieu dung va cd doanh thu cao, t i dd cd phuong an kinh doanh td'i uu.
Ty sudl doanh ihu theo dia diem kinh doanh:
Chi tidu nay phan anh doanh thu bdn hang thu dugc theo ting dia diem kinh doanh va duoc xac
djnh bdng cdng thic sau:
Ty sudt doanh thu theo dja didm kinh doanh = Doanh thu theo dja didm kinh doanh/Tdng doanh thu X 100
Ty sudt ket qud kinh doanh theo nhdm hdng:
Chi tieu nay phan anh kdt qua kinh doanh cia nhdm hang trong tdng sd kdt qua kinh doanh ciia DN va dugc xac djnh theo cdng thic sau:
Ty sudt KQKD theo nhdm hang = KQKD ting nhdm hangArdng sd KQKD x 100
Thdng qua cac thdng tm thu nhan dugc tu chi tidu nay giup nha quan trj DN xdc djnh dugc kinh doanh nhdm hang nao dat kdt qua kinh doanh cao nhdt, t i dd cd phuong an kinh doanh tdi uu.
Ty sudl kel qud kinh doanh theo dia dieiti kinh doanh:
Chi tieu nay phan anh ket qua kinh doanh theo ting dja didm kinh doanh va dugc xac djnh bdng cdng thic sau:
Ty sudt KQKD theo dja didm KD = KQKD ting dja diem KD/Tdng sd KQKD x 100
TTidng qua cac thdng tin thu nhan dugc t i chi tidu nay giup nha quan trj DN xdc djnh dugc ban hang d dja didm kinh doanh nao mang h i kdt qua kinh doanh cao nhdt, t i dd cd phucmg an thiic ddy va tao ra su danh gia chdt lugng hoat ddng 6 ting dja diem kinh doanh mdt each cd can cii khoa hoc.D
(Tiep theo trang 32)
Phdn nay thi chuyen sang dp dung mic thud sudt 20%.
Ddi vdi cac hoat ddng tim kidm, tham dd, khai thac ddu khf va tai nguyen quy hidm khac tai Viet Nam t i 32% den 50%.
Thdi gian dp dung thud sudt uu dai quy djnh tai phdn nay dugc tinh lien tuc t i nam ddu tien DN cd doanh thu t i hoat ddng dugc hudng uu dai thud.
Bai nay da trinh bay ndi dung trfch lap quy KHCN va cung chi ra quy nay khdng phai la khoan chenh lech vd chi phf giua kd todn va thud vi hien nay Thdng tu 244/2009/TT-BTC cung quy djnh vd viec ghi nhan khoan nay bdng bit todn Ng TK 642/Cd TK 356.
Nguyen nhan ddn den su khdc biet ve thue sudt thud TNDN. Bai tidp theo tac gia se trinh bay ve cac vdn dd lien quan dd'n cac chi tidu trdn
Td khai quydt toan thudTNDN.D
Tdi lieu tham khdo:
Thdng tu sd 6012007UT-ETC ban hdnh ngdy 141612007
Thong tu sol 3412007nr-EFC ban hanh ngdy 2311112007
Thong tusdl30l2008nT-BTC ban hdnh ngdy 2611212008
Thong tu so 181201 irrr-BTC ban hdnh ngdy 1012/2011
Thdng tu sd 2812011 rTT-BTC ban hdnh ngdy 281212011.
i!/(i^t o/u Jle /odn V Jiism, /odn Ao //idna 3/20/2
