CHNG 5
THU THU NHP DOANH NGHIP
1
C s php l
i tng chu thu, np thu
Phng php tnh thu
ng k, k khai, np thu v quyt ton thu
THU TNDN
Chng 5: Thu TNDN
THU DOANH NGHIP
2
Min, gim thu
C S PHP L
K hp 11 QH kha IX thng qua Lut thu
TNDN, p dng t 1/1/1999
Lut s 14/2008/QH12, ngy 3/6/2008
Ngh nh 124/2008/ND-CP ngy11/12/08
Thng t 130/2008/TT-BTC ngy 26/12/08
Thng t 134/2008/TT-BTC ngy 31/12/08
3
Chng 5: Thu TNDN
Phn I
4
THU TNDN T HOT NG
SN XUT KD HH&DV
5.1- Khi nim, c im, mc ch
5.1.1- Khi nim
Loi thu trc thu, nh trn phn t/nhp sau khi tr i cc khon chi ph c tr lin quan n t/nhp ca c s SX-KD h/ha, d/v.
5
Chng 5: Thu TNDN
Mc ch
Tng ngun thu cho NSNN
6
Bao qut, iu tit v m nn KT
Chng 5: Thu TNDN
5.1.2- Mc ch
Khuyn khch cc nh u t
trong v ngoi nc
To s cng bng gia cc DN
L thu trc thu, TNT ng thi l i tng
chu thu.
Ph thuc vo kt qu SX-KD
7
Chng 5: Thu TNDN
5.1.3- c im
T chc hot ng SX, KD h/ha, d/v
(gi chung l c s KD) c thu nhp.
8
Chng 5: Thu TNDN Chng 5: Thu TNDN
5.2- Ngi np thu (TNT)
- Cty, DN, HTX, DN c vn u t nc ngoi,..
- /v s nghip cng lp, ngoi cng lp c SX, KD
h/ho, d/v.
- Cty nc ngoi h/ng SX-KD h/ha, d/v thng
qua c s thng tr ti VN.
- Chuyn nhng vn, ch/khon ca DN nc ngoi.
9
5.2- Ngi np thu (cont)
Chng 5: Thu TNDN
T/nhp t h/ng SX, KD
Thu nhp khc
THONG KE KINH DOANH
Chng 5: Thu TNDN
5.3- T/nhp chu thu v t/nhp khng
chu thu
5.3.1- T/nhp chu thu (TNCT)
2 khon t/nhp
(1)T trng trt, chn nui, nui trng thy sn ca t/chc
c thnh lp theo Lut HTX.
(2)T thc hin d/v k thut trc tip phc v NN gm:
t/nhp t d/v ti, tiu nc; cy, ba t; no vt knh,
(3)T hp ng N/cu KH & pht trin CN, bn SP ang
trong thi k SX th nghim, SP lm ra t CN mi ln
u p dng ti VN (ti a min
(5)T SX-KD h/ho, d/v ca DN dnh ring cho L l
ngi tn tt, ngi sau cai nghin, ngi nhim HIV
chim trn 51%.
(6)T dy ngh dnh ring cho ngi dn tc thiu s,
ngi tn tt, tr em c hon cnh c bit kh khn,
i tng t nn XH.
(7)Khon ti tr nhn c SD cho h/ng gio dc,
N/Cu khoa hc, vn ho, ngh thut, t thin, nhn o
v h/ng XH khc ti VN.
12
5.3.2- T/nhp min thu (cont)
Chng 5: Thu TNDN
5.4- Cn c & P2 tnh thu
(i)Thu nhp tnh thu
(ii)Thu sut
Thu TNDN = (i) x (ii)
Chng 5: Thu TNDN
Thu
TNDN
phi np =
Thu
nhp
tnh
thu
- Phn trch
lp qu
KH&CN
x
Thu sut
thu
TNDN
Chng 5: Thu TNDN
5.4.1- T/nhp tnh thu
T/nhp
tnh thu =
T/nhp
chu thu -
T/nhp c
min thu -
L kt chuyn
theo quy nh
Doanh
thu -
Chi ph
c tr +
T/nhp
khc
5.4.1- T/nhp tnh thu (cont)
15
- K tnh thu theo nm dng lch hoc nm ti chnh.
-T/gian chuyn l tnh lin tc khng qu 5 nm, k t nm
tip sau nm pht sinh l.
- Trch lp qu KH&CN:
Ti a 10% t/nhp trong t/hn 5 nm, nu:
- Qu khng c SD DN phi np NSNN phn
- SD khng ht 70% thu TNDN tng ng v
- SD khng ng mc ch, phn li 0,05% ngy
Chng 5: Thu TNDN
- Qu pht trin KH&CN ca DN ch c SD cho u t
KH, CN ti VN v phi c y ha n, ch/t hp php.
- Khng c hch ton cc khon chi t Qu pht trin
KH&CN vo chi ph c tr
Chng 5: Thu TNDN
Lu
(i)Doanh thu tnh TNCT
L ton b tin bn hng, cung cp d/v bao gm
tr gi, ph thu, ph tri (nu c) khng phn bit
thu c tin hay cha thu c tin.
i vi P2 khu tr thu GTGT l doanh thu
C VAT hay cha c VAT?
17
(1)T/nhp chu thu
Chng 5: Thu TNDN
Trn ha n GTGT
C cc ch tiu nh sau:
Gi bn: 500.000.
Thu GTGT (10%): 50.000.
Gi thanh ton: 550.000.
Doanh thu tnh TNCT?
18
Chng 5: Thu TNDN
V d 1
../../Jul/My Documents/Tieu luan/Vi du.doc
i vi P2 trc tip trn GTGT l doanh thu
bao gm c thu VAT.
VD 2: Trn ha n bn hng ghi gi bn 700.000
( c thu GTGT).
Doanh thu tnh TNCT?
19
Chng 5: Thu TNDN
(1)T/nhp chu thu
(i)Doanh thu (cont)
*Thi im xc nh D/thu
- /vi h/ha
L thi im chuyn giao quyn s hu hoc thi
im xut ha n.
VD3: ng A mua hng tr gp ca Cty X, t/hn tr
gp 6 thng. Ngy 16/12/2011 Cty X giao hng v
xut ha n. Xc nh D/thu ca Cty X?
12/2011
20
Chng 5: Thu TNDN
L thi im d/v hon thnh hoc thi im xut
ha n.
VD 4: Cty ng tu Y nhn sa cha tu bim cho Cty
ng tu Z hp ng 3 thng t ngy 1/12/2011 n
ht 2/2012. Cng vic hon thnh ng tin . Xc
nh D/thu ca Cty?
2/2012
21
Chng 5: Thu TNDN
*Thi im xc nh D/thu
- /vi dch v
- Hng bn theo ph/thc tr gp, tr chm l bn h/ho,
d/v tr tin mt ln, khng gm tin li tr gp, tr chm.
- H/ho, d/v dng trao i; biu, tng, cho; tiu dng
ni b l gi bn tng ng trn th trng.
- H/ng gia cng l tin thu v gia cng bao gm c
tin cng, chi ph v nhin liu, ng lc, vt liu ph.
- H/ho gi i l bn ng gi hng hoa hng:
+ /vi bn giao h/ho l tng s tin bn hng;
+ /vi bn nhn lm i l l tin hoa hng c
hng theo hp ng.
D/thu trong 1 s t/hp khc
22
Chng 5: Thu TNDN
- H/ng cho thu ti sn l s tin bn thu tr tng k
theo hp ng thu.
- H/ng tn dng, h/ng cho thu ti chnh l tin li
cho vay, D/thu v cho thu ti chnh phi thu pht sinh.
- H/ng vn ti l ton b D/thu v/chuyn hnh khch,
h/ha, hnh l pht sinh trong k tnh thu.
- H/ng cung cp in, nc sch l s tin cung cp
in, nc sch ghi trn hoa n GTGT. 23
Chng 5: Thu TNDN
D/thu trong 1 s t/hp khc (cont)
- H/ng Kd sn gn l tin bn th hi vin, bn v
chi gn v cc khon thu khc trong k tnh thu.
- H/ng Kd bo him v ti BH l s tin thu v thu
ph BH gc, thu ph v d/v i l, thu ph nhn ti BH; thu
hoa hng nhng ti BH v cc khon thu khc.
- /vi h/ng XD, lp t l gi tr cng trinh, hng mc
CT hoc gi tr khi lng CT XD, lp t nghim thu.
24
Chng 5: Thu TNDN
D/thu trong 1 s t/hp khc (cont)
- H/ng Kd di hinh thc hp ng hp tc Kd l D/thu
cc bn tham gia hp ng hp tc KD
- H/ng KD tro chi c thng l s tin thu t h/ng ny
gm thu TTB tr s tin tr thng.
- H/ng Kd CK l khon thu t d/v mi gii, t doanh
CK, bo lnh, t vn, qun l, pht hnh, t chc th trng
v cc d/v CK khc theo quy nh.
- /vi d/v ti chnh pht sinh l s tin thu t vic cung
ng cc d/v ti chnh pht sinh thc hin trong k.
25
Chng 5: Thu TNDN
D/thu trong 1 s t/hp khc (cont)
(2)Chi ph c tr
Nguyn tc tnh chi ph c tr:
Thc t pht sinh.
Lin quan n h/ng SX, KD.
C ho n, chng t hp php.
26
Chng 5: Thu TNDN
1- Khu hao TSC
TSC c trch KH vo chi ph hp l m bo 3 K:
- C y h/n, ch/t hp php chng minh TSC
thuc quyn s hu ca DN.
- TSC SD vo h/ng Sx-kd.
- TSC phi c qun l, theo di, hch ton trong s
sch k ton.
- Mc KH TSC theo 1 trong 3 P2
27
(2)Chi ph c tr
Chng 5: Thu TNDN
28
2- NVL, nhin liu, nng lng, thc t SD vo Sx-kd
h/ha, d/v lin quan n D/thu,TNCT. Da trn 2 cn c:
Mc tiu hao vt t hp l
Do HQT, gim c, ch c s Kd xy dng v Q. Mi
tn tht vt t khng c tnh vo chi ph hp l
(2)Chi ph c tr (cont)
Chng 5: Thu TNDN
Gi thc t xut kho
-Vt t dng vo Sx SP chu VAT theo P2 khu tr l gi vt t khng c VAT
- Vt t dng vo Sx SP khng chu thu hoc chu
thu GTGT P2 trc tip l gi vt t gm c VAT.
/vi vt t h/ha mua ngoi:
- Nu mua trong nc: L gi mua ghi trn h/n ca
ngi bn + Ph thu mua, v/chuyn, bc xp.
- Nu mua nc ngoi:
Gi vt t hng NK+ thu NK, thu TTB (nu c) + Ph
v/chuyn, ph bc xp, bo qun, thu kho bi.
/vi vt t t ch:
Gi vt t thc t xut kho + Chi ph khc pht sinh trong
qu trinh t ch.
29
(2)Chi ph c tr (cont)
Chng 5: Thu TNDN
3. Tin lng, tin cng v cc khon ph cp; tin
n gia ca theo quy nh ca B Lut L.
4. Chi ph N/cu khoa hc, cng ngh; thng sng
kin, ci tin mang li hiu qu KD; chi ph o to
L; chi y t trong ni b DN; chi ti tr cho gio
dc (khuyn hc,.
Lu : Khi chi phi c h/n ch/t theo ch
qui nh.
30
Chng 5: Thu TNDN
(2)Chi ph c tr (cont)
5. Chi ph d/v mua ngoi bao gm:
in, nc, in thai, VPP, tin thu kim
ton; thu d/v php l; tin mua bo him ti
sn v tai nn con ngi; tin thu thit k, xc
lp v bo v nhn hiu h/ha
Chi ph s/cha ln TSC pht sinh nm no
c tnh vo nm .
Chi tin tr cp tu, xe ngh php,
31
Chng 5: Thu TNDN
(2)Chi ph c tr (cont)
6. Cc khon chi khc
- Khon chi cho L n: o to li ngh, chi khm sc
khe thm 1 ln trong nm, chi bi dng cho L n
sau khi sanh con.
- Chi bo h L hoc chi trang phc (bng tin 1tr,
hin vt 1,5tr)
- Chi bo v c s
