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thu 8 c nhn "h#ng chIng 8inh (Tc l c nhn c tr c56 nCc n% thY c nhn (@ l c nhn c tr t*i EiFt N68A EiFc chIng 8inh l (i tTng c tr c56 nCc "hc (Tc cOn cI !% aiW' chIng nh.n c tr A Trng hTp c nhn thuc nCc h%Jc !Xng lDnh th: (D "V "t biFp ()nh thu !Ci EiFt N68 "h#ng c@ &u' ()nh cWp aiW' chIng nh.n c tr thY c nhn cung cWp ;Hn chQp b chiu (R chIng 8inh thi gi6n c tr A 2A C nhn "h#ng c tr l ngi "h#ng (p Ing (i,u "iFn nNu t*i "h%Hn 1/ +i,u n'A 3A Ngi np thu tr%ng 8t 0 trng hTp cQ thR (Tc Bc ()nh nh 06u: 6? +i !Ci c nhn c@ thu nh.p tK "inh P%6nhA 6A1? Trng hTp ch` c@ 8t ngi (Ing tNn tr%ng aiW' chIng nh.n (Ong "V "inh P%6nh thY ngi np thu l c nhn (Ing tNn tr%ng aiW' chIng nh.n (Ong "V "inh P%6nhA 6A2? Trng hTp nhi,u ngi cXng (Ing tNn tr%ng aiW' chIng nh.n (Ong "V "inh P%6nh <nh@8 c nhn "inh P%6nh?/ cXng th68 gi6 "inh P%6nh thY ngi np thu l tKng thnh !iNn c@ tNn tr%ng aiW' chIng nh.n (Ong "V "inh P%6nhA 6A3? Trng hTp tr%ng 8t h gi6 (Ynh c@ nhi,u ngi cXng th68 gi6 "inh P%6nh nhng ch` c@ 8t ngi (Ing tNn tr%ng aiW' chIng nh.n (Ong "V "inh P%6nh thY ngi np thu l c nhn (Ing tNn tr%ng aiW' chIng nh.n (Ong "V "inh P%6nhA 6Ac? Trng hTp c nhn/ h gi6 (Ynh thUc t c@ "inh P%6nh nhng "h#ng c@ aiW' chIng nh.n (Ong "V "inh P%6nh <h%Jc ChIng ch`/ aiW' phdp hnh ngh,? thY ngi np thu l c nhn (6ng thUc hiFn h%*t (ng "inh P%6nhA 6A2? +i !Ci h%*t (ng ch% thuN nh/ &u',n 09 PQng (Wt/ 8Jt nCc/ ti 0Hn "hc "h#ng c@ (Ong "V "inh P%6nh/ ngi np thu l c nhn 0M heu nh/ &u',n 09 PQng (Wt/ 8Jt nCc/ ti 0Hn "hcA Trng hTp nhi,u c nhn cXng 0M heu nh/ &u',n 09 PQng (Wt/ 8Jt nCc/ ti 0Hn "hc thY ngi np thu l tKng c nhn c@ &u',n 0M heu/ &u',n 09 PQngA ;? +i !Ci c nhn c@ thu nh.p ch)u thu "hcA ;A1? Trng hTp chu'Rn nhTng ;Wt (ng 0Hn l (^ng 0M heu/ ngi np thu l tKng c nhn (^ng 0M heu ;Wt (ng 0HnA ;A2? Trng hTp uf &u',n &uHn lV ;Wt (ng 0Hn 8 c nhn (Tc uf &u',n c@ &u',n chu'Rn nhTng ;Wt (ng 0Hn h%Jc c@ cc &u',n nh (i !Ci c nhn 0M heu ;Wt (ng 0Hn th$% &u' ()nh c56 php lu.t thY ngi np thu l c nhn 5' &u',n ;Wt (ng 0HnA ;A3? Trng hTp chu'Rn nhTng/ chu'Rn gi6% &u',n 0M heu/ &u',n 09 PQng cc (i tTng (Tc ;H% h th$% &u' ()nh c56 -u.t SM heu tr7 tuF/ -u.t Chu'Rn gi6% c#ng nghF 8 (i tTng chu'Rn gi6%/ chu'Rn &u',n l (^ng 0M heu/ (^ng tc giH c56 nhi,u c nhn <nhi,u tc giH? thY ngi np thu l tKng c nhn c@ &u',n 0M heu/ &u',n tc giH ! hMng thu nh.p tK !iFc chu'Rn gi6%/ chu'Rn &u',n nNu trNnA
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;Ac? Trng hTp c nhn nhTng &u',n thGng 8*i th$% &u' ()nh c56 -u.t ThGng 8*i 8 (i tTng nhTng &u',n thGng 8*i l nhi,u c nhn th68 gi6 nhTng &u',n thY ngi np thu l tKng c nhn (Tc hMng thu nh.p tK nhTng &u',n thGng 8*iA cA Ngi np thu th$% hCng PZn t*i cc "h%Hn 1 ! 2/ +i,u n' ;6% g^8: 6? C nhn c@ &uc t)ch EiFt N68 "R cH c nhn (Tc c9 (i c#ng tc/ l6% (ng/ h=c t.p M nCc ng%i c@ thu nh.p ch)u thuA ;? C nhn l ngi "h#ng 86ng &uc t)ch EiFt N68 nhng c@ thu nh.p ch)u thu/ ;6% g^8: ngi nCc ng%i l8 !iFc t*i EiFt N68/ ngi nCc ng%i "h#ng hiFn PiFn t*i EiFt N68 nhng c@ thu nh.p ch)u thu pht 0inh t*i EiFt N68A *:- BO C/c Q!oR )!- !p c!>- )!-. Th$% &u' ()nh t*i +i,u 3 -u.t Thu thu nh.p c nhn ! +i,u 3 Ngh) ()nh 0 12/2013/N+-C3/ cc "h%Hn thu nh.p ch)u thu thu nh.p c nhn ;6% g^8: 1A Thu nh.p tK "inh P%6nh Thu nh.p tK "inh P%6nh l thu nh.p c@ (Tc tK h%*t (ng 0Hn BuWt/ "inh P%6nh tr%ng cc lgnh !Uc 06u: 6? Thu nh.p tK 0Hn BuWt/ "inh P%6nh hng h%/ P)ch !Q thuc tWt cH cc lgnh !Uc/ ngnh ngh, "inh P%6nh th$% &u' ()nh c56 php lu.t nh: 0Hn BuWt/ "inh P%6nh hng h%h B' PUngh !.n tHih "inh P%6nh On ungh "inh P%6nh P)ch !Q/ "R cH P)ch !Q ch% thuN nh/ &u',n 09 PQng (Wt/ 8Jt nCc/ ti 0Hn "hcA ;? Thu nh.p tK h%*t (ng hnh ngh, (c l.p c56 c nhn tr%ng nheng lgnh !Uc/ ngnh ngh, (Tc cWp giW' phdp h%Jc chIng ch` hnh ngh, th$% &u' ()nh c56 php lu.tA c? Thu nh.p tK h%*t (ng 0Hn BuWt/ "inh P%6nh n#ng nghiFp/ l8 nghiFp/ l8 8ui/ nu#i tr^ng/ (nh ;>t thuf 0Hn "h#ng (p Ing (5 (i,u "iFn (Tc 8iin thu hCng PZn t*i (iR8 $/ "h%Hn 1/ +i,u 3 Th#ng t n'A 2A Thu nh.p tK ti,n lGng/ ti,n c#ng Thu nh.p tK ti,n lGng/ ti,n c#ng l thu nh.p ngi l6% (ng nh.n (Tc tK ngi 09 PQng l6% (ng/ ;6% g^8: 6? Ti,n lGng/ ti,n c#ng ! cc "h%Hn c@ t7nh chWt ti,n lGng/ ti,n c#ng PCi cc hYnh thIc ;jng ti,n h%Jc "h#ng ;jng ti,nA ;? Cc "h%Hn phQ cWp/ trT cWp/ trK cc "h%Hn phQ cWp/ trT cWp 06u: ;A1? TrT cWp/ phQ cWp u (Di hng thng ! trT cWp 8t lSn th$% &u' ()nh c56 php lu.t !, u (Di ngi c@ c#ngA

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gi6 ;iRu Piin !On h%/ nghF thu.t/ thR PQc/ thR th6%h ti,n P)ch !Q &uHng c%h ti,n P)ch !Q "hc/ thX l6% "hcA P? Ti,n nh.n (Tc tK th68 gi6 hiFp hi "inh P%6nh/ hi (^ng &uHn tr) P%6nh nghiFp/ ;6n "iR8 0%t P%6nh nghiFp/ ;6n &uHn lV PU n/ hi (^ng &uHn lV/ cc hiFp hi/ hi ngh, nghiFp ! cc t: chIc "hcA (? Cc "h%Hn lTi 7ch ;jng ti,n h%Jc "h#ng ;jng ti,n ng%i ti,n lGng/ ti,n c#ng P% ngi 09 PQng l6% (ng trH 8 ngi np thu (Tc hMng PCi 8=i hYnh thIc: (A1? Ti,n nh M/ (iFn/ nCc ! cc P)ch !Q "q8 th$% <nu c@?A Trng hTp c nhn M t*i trQ 0M l8 !iFc thY thu nh.p ch)u thu cOn cI !% ti,n thuN nh h%Jc chi ph7 "hWu h6%/ ti,n (iFn/ nCc ! cc P)ch !Q "hc t7nh th$% tf lF gie6 PiFn t7ch c nhn 09 PQng !Ci PiFn t7ch trQ 0M l8 !iFcA rh%Hn ti,n thuN nh P% (Gn !) 09 PQng l6% (ng trH h t7nh !% thu nh.p ch)u thu th$% 0 thUc t trH h nhng "h#ng !Tt &u 12s t:ng thu nh.p ch)u thu <ch6 ;6% g^8 ti,n thuN nh? t*i (Gn !)A (A2? rh%Hn ti,n ph7 8u6 ;H% hiR8 nhn th=/ ;H% hiR8 "h#ng ;>t ;uc "hc/ ti,n (@ng g@p &up hu tr7 tU ngu'Fn P% ngi 09 PQng l6% (ng 8u6 h%Jc (@ng g@p ch% ngi l6% (ng (i !Ci nheng 0Hn ph]8 ;H% hiR8 c@ t7ch l_' !, ph7 ;H% hiR8A (A3? 3h7 hi !iNn ! cc "h%Hn chi P)ch !Q "hc phQc !Q ch% c nhn th$% 'Nu cSu nh: chO8 0@c 0Ic "h%\/ !ui chGi/ thR th6%/ giHi tr7/ th]8 8p/ cQ thR nh 06u: (A3A1? rh%Hn ph7 hi !iNn <nh th\ hi !iNn 0n g#n/ 0n &uSn !Tt/ th\ 0inh h%*t cu l*c ; !On h% nghF thu.t/ thR PQc thR th6%AAA? nu th\ c@ ghi (7ch P6nh c nhn h%Jc nh@8 c nhn 09 PQngA Trng hTp th\ (Tc 09 PQng chung/ "h#ng ghi tNn c nhn h%Jc nh@8 c nhn 09 PQng thY "h#ng t7nh !% thu nh.p ch)u thuA (A3A2? rh%Hn chi P)ch !Q "hc phQc !Q ch% c nhn tr%ng h%*t (ng chO8 0@c 0Ic "h%\/ !ui chGi/ giHi tr7 th]8 8pAAA nu ni Pung chi trH ghi rt tNn c nhn (Tc hMngA Trng hTp ni Pung chi trH ph7 P)ch !Q "h#ng ghi tNn c nhn (Tc hMng 8 chi chung ch% t.p thR ngi l6% (ng thY "h#ng t7nh !% thu nh.p ch)u thuA (Ac? 3hSn "h%n chi !On phkng ph]8/ c#ng tc ph7/ (iFn th%*i/ tr6ng phQc/AAA c6% hGn 8Ic &u' ()nh hiFn hnh c56 Nh nCcA uIc "h%n chi "h#ng t7nh !% thu nh.p ch)u thu (i !Ci 8t 0 trng hTp nh 06u: (AcA1? +i !Ci cn ;/ c#ng chIc ! ngi l8 !iFc tr%ng cc cG &u6n hnh ch7nh 0U nghiFp/ +Hng/ (%n thR/ bi/ biFp hi: 8Ic "h%n chi p PQng th$% !On ;Hn hCng PZn c56 B Ti ch7nhA (AcA2? +i !Ci ngi l6% (ng l8 !iFc tr%ng cc t: chIc "inh P%6nh/ cc !On phkng (*i PiFn: 8Ic "h%n chi p PQng phX hTp !Ci 8Ic Bc ()nh thu nh.p
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ch)u thu thu nh.p P%6nh nghiFp th$% cc !On ;Hn hCng PZn thi hnh -u.t thu thu nh.p P%6nh nghiFpA (AcA3? +i !Ci ngi l6% (ng l8 !iFc tr%ng cc t: chIc &uc t/ cc !On phkng (*i PiFn c56 t: chIc nCc ng%i: 8Ic "h%n chi thUc hiFn th$% &u' ()nh c56 T: chIc &uc t/ !On phkng (*i PiFn c56 t: chIc nCc ng%iA (A2? +i !Ci "h%Hn chi !, phGng tiFn phQc !Q (6 (@n t.p thR ngi l6% (ng tK nGi M (n nGi l8 !iFc ! ngTc l*i thY "h#ng t7nh !% thu nh.p ch)u thu c56 ngi l6% (ngh trng hTp ch` (6 (@n riNng tKng c nhn thY phHi t7nh !% thu nh.p ch)u thu c56 c nhn (Tc (6 (@nA (A1? +i !Ci "h%Hn chi trH h ti,n (% t*% nng c6% trYnh (/ t6' ngh, ch% ngi l6% (ng phX hTp !Ci c#ng !iFc chu'Nn 8#n/ nghiFp !Q c56 ngi l6% (ng h%Jc th$% " h%*ch c56 (Gn !) 09 PQng l6% (ng thY "h#ng t7nh !% thu nh.p c56 ngi l6% (ngA (A4? Cc "h%Hn lTi 7ch "hcA Cc "h%Hn lTi 7ch "hc 8 ngi 09 PQng l6% (ng chi ch% ngi l6% (ng nh: chi tr%ng cc ng' ngh`/ lih thuN cc P)ch !Q t !Wn/ thuN "h6i thu ch% (7ch P6nh 8t h%Jc 8t nh@8 c nhnh chi ch% ngi gi p !iFc gi6 (Ynh nh li B$/ ngi nWu On/ ngi l8 cc c#ng !iFc "hc tr%ng gi6 (Ynh th$% hTp (^ngAAA $? Cc "h%Hn thMng ;jng ti,n h%Jc "h#ng ;jng ti,n PCi 8=i hYnh thIc/ "R cH thMng ;jng chIng "h%n/ trK cc "h%Hn ti,n thMng 06u (': $A1? Ti,n thMng "q8 th$% cc P6nh hiFu (Tc Nh nCc ph%ng tJng/ ;6% g^8 cH ti,n thMng "q8 th$% cc P6nh hiFu thi (u6/ cc hYnh thIc "h$n thMng th$% &u' ()nh c56 php lu.t !, thi (u6/ "h$n thMng/ cQ thR: $A1A1? Ti,n thMng "q8 th$% cc P6nh hiFu thi (u6 nh Chin 0g thi (u6 t%n &uch Chin 0g thi (u6 cWp B/ ngnh/ (%n thR Trung Gng/ t`nh/ thnh ph trUc thuc Trung Gngh Chin 0g thi (u6 cG 0M/ -6% (ng tiNn tin/ Chin 0p tiNn tinA $A1A2? Ti,n thMng "q8 th$% cc hYnh thIc "h$n thMngA $A1A3? Ti,n thMng "q8 th$% cc P6nh hiFu P% Nh nCc ph%ng tJngA $A1Ac? Ti,n thMng "q8 th$% cc giHi thMng P% cc bi/ t: chIc thuc cc T: chIc ch7nh tr)/ T: chIc ch7nh tr) - BD hi/ T: chIc BD hi/ T: chIc BD hi - ngh, nghiFp c56 Trung Gng ! ()6 phGng tr6% tJng phX hTp !Ci (i,u lF c56 t: chIc (@ ! phX hTp !Ci &u' ()nh c56 -u.t Thi (u6/ rh$n thMngA $A1A2? Ti,n thMng "q8 th$% giHi thMng b^ Ch7 uinh/ giHi thMng Nh nCcA $A1A1? Ti,n thMng "q8 th$% rf niF8 chGng/ bu' hiFuA $A1A4? Ti,n thMng "q8 th$% Bjng "h$n/ aiW' "h$nA Th]8 &u',n r6 &u't ()nh "h$n thMng/ 8Ic ti,n thMng "q8 th$% cc P6nh hiFu thi (u6/ hYnh thIc "h$n thMng nNu trNn phHi phX hTp !Ci &u' ()nh
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c56 -u.t Thi (u6 "h$n thMngA $A2? Ti,n thMng "q8 th$% giHi thMng &uc gi6/ giHi thMng &uc t (Tc Nh nCc EiFt N68 thK6 nh.nA $A3? Ti,n thMng !, cHi tin "p thu.t/ 0ng ch/ pht 8inh (Tc cG &u6n Nh nCc c@ th]8 &u',n c#ng nh.nA $Ac? Ti,n thMng !, !iFc pht hiFn/ "h6i ;% hnh !i !i ph*8 php lu.t !Ci cG &u6n Nh nCc c@ th]8 &u',nA g? rh#ng t7nh !% thu nh.p ch)u thu (i !Ci cc "h%Hn 06u: gA1? rh%Hn h[ trT c56 ngi 09 PQng l6% (ng ch% !iFc "h8 che6 ;Fnh hiR8 nghq% ch% ;Hn thn ngi l6% (ng ! thn nhn c56 ngi l6% (ngA gA1A1? Thn nhn c56 ngi l6% (ng tr%ng trng hTp n' ;6% g^8: c%n (\/ c%n nu#i hTp php/ c%n ng%i gi th / c%n riNng c56 !T h%Jc ch^ngh !T h%Jc ch^ngh ch6 (\/ 8v (\h ch6 !T/ 8v !T <h%Jc ch6 ch^ng/ 8v ch^ng?h ch6 PTng/ 8v "h ch6 nu#i/ 8v nu#i hTp phpA gA1A2? uIc h[ trT "h#ng t7nh !% thu nh.p ch)u thu l 0 ti,n thUc t chi trH th$% chIng tK trH ti,n !iFn ph7 nhng ti (6 "h#ng &u 0 ti,n trH !iFn ph7 c56 ngi l6% (ng ! thn nhn ngi l6% (ng 06u "hi (D trK 0 ti,n chi trH c56 t: chIc ;H% hiR8A gA1A3? Ngi 09 PQng l6% (ng chi ti,n h[ trT c@ trch nhiF8: lu gie ;Hn 06% chIng tK trH ti,n !iFn ph7 c@ Bc nh.n c56 ngi 09 PQng l6% (ng <tr%ng trng hTp ngi l6% (ng ! thn nhn ngi l6% (ng trH phSn ckn l*i 06u "hi t: chIc ;H% hiR8 trH trUc tip !Ci cG 0M "h8 che6 ;Fnh? h%Jc ;Hn 06% chIng tK trH !iFn ph7h ;Hn 06% chIng tK chi ;H% hiR8 ' t c@ Bc nh.n c56 ngi 09 PQng l6% (ng <tr%ng trng hTp ngi l6% (ng ! thn nhn ngi l6% (ng trH t%n ; !iFn ph7/ t: chIc ;H% hiR8 trH ti,n ;H% hiR8 ch% ngi l6% (ng ! thn nhn ngi l6% (ng? cXng !Ci chIng tK chi ti,n h[ trT ch% ngi l6% (ng ! thn nhn ngi l6% (ng 8>c ;Fnh hiR8 nghq%A gA2? rh%Hn ti,n nh.n (Tc th$% &u' ()nh !, 09 PQng phGng tiFn (i l*i tr%ng cG &u6n Nh nCc/ (Gn !) 0U nghiFp c#ng l.p/ t: chIc +Hng/ (%n thRA gA3? rh%Hn ti,n nh.n (Tc th$% ch ( nh M c#ng !Q th$% &u' ()nh c56 php lu.tA gAc? Cc "h%Hn nh.n (Tc ng%i ti,n lGng/ ti,n c#ng P% th68 gi6 V "in/ th]8 ()nh/ th]8 tr6 cc !On ;Hn php lu.t/ Ngh) &u't/ cc ;% c% ch7nh tr)h th68 gi6 cc (%n "iR8 tr6 gi8 0th tip c9 tri/ tip c#ng Pnh tr6ng phQc ! cc c#ng !iFc "hc c@ liNn &u6n (n phQc !Q trUc tip h%*t (ng c56 EOn phkng wuc hi/ bi (^ng Pn tc ! cc x' ;6n c56 wuc hi/ cc +%n (*i ;iRu wuc hih EOn phkng Trung Gng ! cc B6n c56 +Hngh EOn phkng Thnh 5'/ T`nh 5' ! cc B6n c56 Thnh uf/ T`nh 5'A gA2? rh%Hn ti,n On gie6 c6/ On tr6 P% ngi 09 PQng l6% (ng t: chIc ;e6 On gie6/ On tr6 c6 ch% ngi l6% (ng PCi cc hYnh thIc nh trUc tip nWu On/ 8u6 0uWt On/ cWp phiu OnA
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Trng hTp ngi 09 PQng l6% (ng "h#ng t: chIc ;e6 On gie6 c6/ On tr6 8 chi ti,n ch% ngi l6% (ng thY "h#ng t7nh !% thu nh.p ch)u thu c56 c nhn nu 8Ic chi phX hTp !Ci hCng PZn c56 B -6% (ng - ThGng ;inh ! yD hiA Trng hTp 8Ic chi c6% hGn 8Ic hCng PZn c56 B -6% (ng ThGng ;inh ! yD hi thY phSn chi !Tt 8Ic phHi t7nh !% thu nh.p ch)u thu c56 c nhnA uIc chi cQ thR p PQng (i !Ci P%6nh nghiFp Nh nCc ! cc t: chIc/ (Gn !) thuc cG &u6n hnh ch7nh 0U nghiFp/ +Hng/ +%n thR/ cc bi "h#ng &u 8Ic hCng PZn c56 B -6% (ng - ThGng ;inh ! yD hiA +i !Ci cc P%6nh nghiFp ng%i Nh nCc ! cc t: chIc "hc/ 8Ic chi P% th5 trMng (Gn !) thng nhWt !Ci ch5 t)ch c#ng (%n &u't ()nh nhng ti (6 "h#ng !Tt &u 8Ic p PQng (i !Ci P%6nh nghiFp Nh nCcA gA1? rh%Hn ti,n 8u6 !d 8' ;6' "hI h^i P% ngi 09 PQng l6% (ng trH h <h%Jc th6nh t%n? ch% ngi l6% (ng l ngi nCc ng%i l8 !iFc t*i EiFt N68/ ngi l6% (ng l ngi EiFt N68 l8 !iFc M nCc ng%i !, phdp 8[i nO8 8t lSnA COn cI Bc ()nh "h%Hn ti,n 8u6 !d 8' ;6' l hTp (^ng l6% (ng ! "h%Hn ti,n th6nh t%n !d 8' ;6' tK EiFt N68 (n &uc gi6 ngi nCc ng%i 86ng &uc t)ch h%Jc &uc gi6 nGi gi6 (Ynh ngi nCc ng%i 0inh 0ng ! ngTc l*ih "h%Hn ti,n th6nh t%n !d 8' ;6' tK &uc gi6 nGi ngi EiFt N68 (6ng l8 !iFc !, EiFt N68 ! ngTc l*iA gA4? rh%Hn ti,n h=c ph7 ch% c%n c56 ngi l6% (ng nCc ng%i l8 !iFc t*i EiFt N68 h=c t*i EiFt N68/ c%n c56 ngi l6% (ng EiFt N68 (6ng l8 !iFc M nCc ng%i h=c t*i nCc ng%i th$% ;.c h=c tK 8S8 n%n (n trung h=c ph: th#ng P% ngi 09 PQng l6% (ng trH hA gAL? Cc "h%Hn thu nh.p c nhn nh.n (Tc tK cc bi/ t: chIc ti trT "h#ng phHi t7nh !% thu nh.p ch)u thu thu nh.p c nhn nu c nhn nh.n ti trT l thnh !iNn c56 bi/ c56 t: chIch "inh ph7 ti trT (Tc 09 PQng tK ngu^n "inh ph7 Nh nCc h%Jc (Tc &uHn lV th$% &u' ()nh c56 Nh nCch !iFc 0ng tc cc tc ph]8 !On h=c nghF thu.t/ c#ng trYnh nghiNn cIu "h%6 h=cAAA thUc hiFn nhiF8 !Q ch7nh tr) c56 Nh nCc h6' th$% chGng trYnh h%*t (ng phX hTp !Ci +i,u lF c56 bi/ t: chIc (@A gAm? Cc "h%Hn th6nh t%n 8 ngi 09 PQng l6% (ng trH (R phQc !Q !iFc (i,u (ng/ lun chu'Rn ngi l6% (ng l ngi nCc ng%i l8 !iFc t*i EiFt N68 th$% &u' ()nh t*i hTp (^ng l6% (ng/ tun th5 l)ch l6% (ng chu]n th$% th#ng lF &uc t c56 8t 0 ngnh nh PSu "h7/ "h6i "h%ngA COn cI Bc ()nh l hTp (^ng l6% (ng ! "h%Hn ti,n th6nh t%n !d 8' ;6' tK EiFt N68 (n &uc gi6 nGi ngi nCc ng%i c tr ! ngTc l*iA E7 PQ 1: zng y l ngi nCc ng%i (Tc nh thSu PSu "h7 { (i,u chu'Rn (n l8 !iFc t*i gin "h%6n trNn th,8 lQc ()6 EiFt N68A Th$% &u' ()nh t*i hTp (^ng l6% (ng/ chu "| l8 !iFc c56 #ng y t*i gin "h%6n l 2L ng' liNn tQc/ 06u (@ (Tc ngh` 2L ng'A Nh thSu { th6nh t%n ch% #ng y cc "h%Hn ti,n
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!d 8' ;6' tK nCc ng%i (n EiFt N68 ! ngTc l*i 8[i lSn (:i c6/ chi ph7 cung cWp trUc thOng (6 (@n #ng y chJng tK (Wt li,n EiFt N68 r6 gin "h%6n ! ngTc l*i/ chi ph7 lu tr tr%ng trng hTp #ng y ch chu'n ;6' trUc thOng (6 r6 gin "h%6n l8 !iFc thY "h#ng t7nh cc "h%Hn ti,n n' !% thu nh.p ch)u thu thu nh.p c nhn c56 #ng yA 3A Thu nh.p tK (Su t !n Thu nh.p tK (Su t !n l "h%Hn thu nh.p c nhn nh.n (Tc PCi cc hYnh thIc: 6? Ti,n lDi nh.n (Tc tK !iFc ch% cc t: chIc/ P%6nh nghiFp/ h gi6 (Ynh/ c nhn "inh P%6nh/ nh@8 c nhn "inh P%6nh !6' th$% hTp (^ng !6' h%Jc tho6 thu.n !6'/ trK lDi ti,n g9i nh.n (Tc tK cc t: chIc t7n PQng/ chi nhnh ngn hng nCc ng%i th$% hCng PZn t*i tit gA1/ (iR8 g/ "h%Hn 1/ +i,u 3 Th#ng t n'A ;? C: tIc nh.n (Tc tK !iFc g@p !n 8u6 c: phSnA c? -Ti tIc nh.n (Tc P% th68 gi6 g@p !n !% c#ng t' trch nhiF8 heu h*n <;6% g^8 cH C#ng t' trch nhiF8 heu h*n 8t thnh !iNn?/ c#ng t' hTp P6nh/ hTp tc BD/ liNn P%6nh/ hTp (^ng hTp tc "inh P%6nh ! cc hYnh thIc "inh P%6nh "hc th$% &u' ()nh c56 -u.t }%6nh nghiFp ! -u.t bTp tc BDh lTi tIc nh.n (Tc P% th68 gi6 g@p !n thnh l.p t: chIc t7n PQng th$% &u' ()nh c56 -u.t cc t: chIc t7n PQngh g@p !n !% wup (Su t chIng "h%n ! &up (Su t "hc (Tc thnh l.p ! h%*t (ng th$% &u' ()nh c56 php lu.tA P? 3hSn tOng thN8 c56 gi tr) !n g@p nh.n (Tc "hi giHi thR P%6nh nghiFp/ chu'Rn (:i 8# hYnh h%*t (ng/ chi6/ tch/ 0p nh.p/ hTp nhWt P%6nh nghiFp h%Jc "hi r t !nA (? Thu nh.p nh.n (Tc tK lDi tri phiu/ t7n phiu ! cc giW' t c@ gi "hc P% cc t: chIc tr%ng nCc pht hnh/ trK thu nh.p th$% hCng PZn t*i tit gA1 ! gA3/ (iR8 g/ "h%Hn 1/ +i,u 3 Th#ng t n'A $? Cc "h%Hn thu nh.p nh.n (Tc tK (Su t !n PCi cc hYnh thIc "hc "R cH trng hTp g@p !n (Su t ;jng hiFn !.t/ ;jng P6nh ting/ ;jng &u',n 09 PQng (Wt/ ;jng pht 8inh/ 0ng chA g? Thu nh.p tK c: tIc trH ;jng c: phiu/ thu nh.p tK lTi tIc ghi tOng !nA cA Thu nh.p tK chu'Rn nhTng !n Thu nh.p tK chu'Rn nhTng !n l "h%Hn thu nh.p c nhn nh.n (Tc ;6% g^8: 6? Thu nh.p tK chu'Rn nhTng !n g@p tr%ng c#ng t' trch nhiF8 heu h*n <;6% g^8 cH c#ng t' trch nhiF8 heu h*n 8t thnh !iNn?/ c#ng t' hTp P6nh/ hTp (^ng hTp tc "inh P%6nh/ hTp tc BD/ &up t7n PQng nhn Pn/ t: chIc "inh t/ t: chIc "hcA ;? Thu nh.p tK chu'Rn nhTng chIng "h%n/ ;6% g^8: thu nh.p tK chu'Rn nhTng c: phiu/ &u',n 8u6 c: phiu/ tri phiu/ t7n phiu/ chIng ch` &up ! cc l%*i chIng "h%n "hc th$% &u' ()nh c56 -u.t ChIng "h%nh thu
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nh.p tK chu'Rn nhTng c: phSn c56 cc c nhn tr%ng c#ng t' c: phSn th$% &u' ()nh c56 -u.t }%6nh nghiFpA c? Thu nh.p tK chu'Rn nhTng !n PCi cc hYnh thIc "hcA 2A Thu nh.p tK chu'Rn nhTng ;Wt (ng 0Hn Thu nh.p tK chu'Rn nhTng ;Wt (ng 0Hn l "h%Hn thu nh.p nh.n (Tc tK !iFc chu'Rn nhTng ;Wt (ng 0Hn ;6% g^8: 6? Thu nh.p tK chu'Rn nhTng &u',n 09 PQng (WtA ;? Thu nh.p tK chu'Rn nhTng &u',n 09 PQng (Wt ! ti 0Hn g>n li,n !Ci (WtA Ti 0Hn g>n li,n !Ci (Wt ;6% g^8: ;A1? Nh M/ "R cH nh M hYnh thnh tr%ng tGng l6iA ;A2? rt cWu h* tSng ! cc c#ng trYnh B' PUng g>n li,n !Ci (Wt/ "R cH c#ng trYnh B' PUng hYnh thnh tr%ng tGng l6iA ;A3? Cc ti 0Hn "hc g>n li,n !Ci (Wt ;6% g^8 cc ti 0Hn l 0Hn ph]8 n#ng nghiFp/ l8 nghiFp/ ng nghiFp <nh c' tr^ng/ !.t nu#i?A c? Thu nh.p tK chu'Rn nhTng &u',n 0M heu nh M/ "R cH nh M hYnh thnh tr%ng tGng l6iA P? Thu nh.p tK chu'Rn nhTng &u',n thuN (Wt/ &u',n thuN 8Jt nCcA (? Thu nh.p "hi g@p !n ;jng ;Wt (ng 0Hn (R thnh l.p P%6nh nghiFp h%Jc tOng !n 0Hn BuWt "inh P%6nh c56 P%6nh nghiFp th$% &u' ()nh c56 php lu.tA $? Thu nh.p tK !iFc uf &u',n &uHn lV ;Wt (ng 0Hn 8 ngi (Tc uf &u',n c@ &u',n chu'Rn nhTng ;Wt (ng 0Hn h%Jc c@ &u',n nh ngi 0M heu ;Wt (ng 0Hn th$% &u' ()nh c56 php lu.tA g? Cc "h%Hn thu nh.p "hc nh.n (Tc tK chu'Rn nhTng ;Wt (ng 0Hn PCi 8=i hYnh thIcA wu' ()nh !, nh M/ c#ng trYnh B' PUng hYnh thnh tr%ng tGng l6i nNu t*i "h%Hn 2 +i,u n' thUc hiFn th$% php lu.t !, "inh P%6nh ;Wt (ng 0HnA 1A Thu nh.p tK tr ng thMng Thu nh.p tK tr ng thMng l cc "h%Hn ti,n h%Jc hiFn !.t 8 c nhn nh.n (Tc PCi cc hYnh thIc 06u (': 6? Tr ng thMng B: 0 P% cc c#ng t' B: 0 pht hnh trH thMngA ;? Tr ng thMng tr%ng cc hYnh thIc "hu'n 8*i "hi th68 gi6 8u6 ;n hng h%/ P)ch !Q th$% &u' ()nh c56 -u.t ThGng 8*iA c? Tr ng thMng tr%ng cc hYnh thIc c cTc/ (Jt cTc (Tc php lu.t ch% phdpA P? Tr ng thMng tr%ng cc c60in% (Tc php lu.t ch% phdp h%*t (ngA (? Tr ng thMng tr%ng cc trk chGi/ cuc thi c@ thMng ! cc hYnh thIc tr ng thMng "hc P% cc t: chIc "inh t/ cG &u6n hnh ch7nh/ 0U nghiFp/ cc
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(%n thR ! cc t: chIc/ c nhn "hc t: chIcA 4A Thu nh.p tK ;Hn &u',n Thu nh.p tK ;Hn &u',n l thu nh.p nh.n (Tc "hi chu'Rn nhTng/ chu'Rn gi6% &u',n 0M heu/ &u',n 09 PQng cc (i tTng c56 &u',n 0M heu tr7 tuF th$% &u' ()nh c56 -u.t SM heu tr7 tuFh thu nh.p tK chu'Rn gi6% c#ng nghF th$% &u' ()nh c56 -u.t Chu'Rn gi6% c#ng nghFA CQ thR nh 06u: 6? +i tTng c56 &u',n 0M heu tr7 tuF thUc hiFn th$% &u' ()nh t*i +i,u 3 c56 -u.t SM heu tr7 tuF ! cc !On ;Hn hCng PZn liNn &u6n/ ;6% g^8: 6A1? +i tTng &u',n tc giH ;6% g^8 cc tc ph]8 !On h=c/ tc ph]8 nghF thu.t/ "h%6 h=ch (i tTng &u',n liNn &u6n (n &u',n tc giH ;6% g^8: ghi hYnh/ ghi 8 chGng trYnh pht 0@ng/ t7n hiFu !F tinh 86ng chGng trYnh (Tc 8D h%A 6A2? +i tTng &u',n 0M heu c#ng nghiFp ;6% g^8 0ng ch/ "iRu Png c#ng nghiFp/ thit " ; tr7 8*ch t7ch hTp ;n PZn/ ;7 8.t "inh P%6nh/ nhDn hiFu/ tNn thGng 8*i ! ch` PZn ()6 lVA 6A3? +i tTng &u',n (i !Ci ging c' tr^ng l !.t liFu nhn ging ! !.t liFu thu h%*chA ;? +i tTng c56 chu'Rn gi6% c#ng nghF thUc hiFn th$% &u' ()nh t*i +i,u 4 c56 -u.t Chu'Rn gi6% c#ng nghF/ ;6% g^8: ;A1? Chu'Rn gi6% cc ;7 &u't "p thu.tA ;A2? Chu'Rn gi6% "in thIc "p thu.t !, c#ng nghF PCi P*ng phGng n c#ng nghF/ &u' trYnh c#ng nghF/ giHi php "p thu.t/ c#ng thIc/ th#ng 0 "p thu.t/ ;Hn !~/ 0G (^ "p thu.t/ chGng trYnh 8' t7nh/ th#ng tin Pe liFuA ;A3? Chu'Rn gi6% giHi php hTp lV h% 0Hn BuWt/ (:i 8Ci c#ng nghFA Thu nh.p tK chu'Rn gi6%/ chu'Rn &u',n cc (i tTng c56 &u',n 0M heu tr7 tuF ! chu'Rn gi6% c#ng nghF nNu trNn ;6% g^8 cH trng hTp chu'Rn nhTng l*iA LA Thu nh.p tK nhTng &u',n thGng 8*i NhTng &u',n thGng 8*i l h%*t (ng thGng 8*i/ th$% (@ ;Nn nhTng &u',n ch% phdp ! 'Nu cSu ;Nn nh.n &u',n tU 8Ynh tin hnh !iFc 8u6 ;n hng h@6/ cung Ing P)ch !Q th$% cc (i,u "iFn c56 ;Nn nhTng &u',n t*i hTp (^ng nhTng &u',n thGng 8*iA Thu nh.p tK nhTng &u',n thGng 8*i l cc "h%Hn thu nh.p 8 c nhn nh.n (Tc tK cc hTp (^ng nhTng &u',n thGng 8*i nNu trNn/ ;6% g^8 cH trng hTp nhTng l*i &u',n thGng 8*i th$% &u' ()nh c56 php lu.t !, nhTng &u',n thGng 8*iA mA Thu nh.p tK nh.n thK6 " Thu nh.p tK nh.n thK6 " l "h%Hn thu nh.p 8 c nhn nh.n (Tc th$% Pi ch c h%Jc th$% &u' ()nh c56 php lu.t !, thK6 "/ cQ thR nh 06u:
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6? +i !Ci nh.n thK6 " l chIng "h%n ;6% g^8: c: phiu/ &u',n 8u6 c: phiu/ tri phiu/ t7n phiu/ chIng ch` &up ! cc l%*i chIng "h%n "hc th$% &u' ()nh c56 -u.t ChIng "h%nh c: phSn c56 c nhn tr%ng c#ng t' c: phSn th$% &u' ()nh c56 -u.t }%6nh nghiFpA ;? +i !Ci nh.n thK6 " l phSn !n tr%ng cc t: chIc "inh t/ cG 0M "inh P%6nh ;6% g^8: !n g@p tr%ng c#ng t' trch nhiF8 heu h*n/ hTp tc BD/ c#ng t' hTp P6nh/ hTp (^ng hTp tc "inh P%6nhh !n tr%ng P%6nh nghiFp t nhn/ cG 0M "inh P%6nh c56 c nhnh !n tr%ng cc hiFp hi/ &up (Tc phdp thnh l.p th$% &u' ()nh c56 php lu.t h%Jc t%n ; cG 0M "inh P%6nh nu l P%6nh nghiFp t nhn/ cG 0M "inh P%6nh c56 c nhnA c? +i !Ci nh.n thK6 " l ;Wt (ng 0Hn ;6% g^8: &u',n 09 PQng (Wth &u',n 09 PQng (Wt c@ ti 0Hn g>n li,n !Ci (Wth &u',n 0M heu nh/ "R cH nh M hYnh thnh tr%ng tGng l6ih "t cWu h* tSng ! cc c#ng trYnh B' PUng g>n li,n !Ci (Wt/ "R cH c#ng trYnh B' PUng hYnh thnh tr%ng tGng l6ih &u',n thuN (Wth &u',n thuN 8Jt nCch cc "h%Hn thu nh.p "hc nh.n (Tc tK thK6 " l ;Wt (ng 0Hn PCi 8=i hYnh thIch trK thu nh.p tK thK6 " l ;Wt (ng 0Hn th$% hCng PZn t*i (iR8 P/ "h%Hn 1/ +i,u 3 Th#ng t n'A P? +i !Ci nh.n thK6 " l cc ti 0Hn "hc phHi (Ong "V &u',n 0M heu h%Jc &u',n 09 PQng !Ci cG &u6n &uHn lV Nh nCc nh: # t#h B$ g>n 8'/ B$ 8# t#h tu th5'/ "R cH 0 l6n/ c6 n#/ tu "d%/ tu (]'h thu',n/ "R cH Pu thu',nh tu ;6'h 0 ng 0On/ 0 ng thR th6%A 10A Thu nh.p tK nh.n &u tJng Thu nh.p tK nh.n &u tJng l "h%Hn thu nh.p c56 c nhn nh.n (Tc tK cc t: chIc/ c nhn tr%ng ! ng%i nCc/ cQ thR nh 06u: 6? +i !Ci nh.n &u tJng l chIng "h%n ;6% g^8: c: phiu/ &u',n 8u6 c: phiu/ tri phiu/ t7n phiu/ chIng ch` &up ! cc l%*i chIng "h%n "hc th$% &u' ()nh c56 -u.t ChIng "h%nh c: phSn c56 cc c nhn tr%ng c#ng t' c: phSn th$% &u' ()nh c56 -u.t }%6nh nghiFpA ;? +i !Ci nh.n &u tJng l phSn !n tr%ng cc t: chIc "inh t/ cG 0M "inh P%6nh ;6% g^8: !n tr%ng c#ng t' trch nhiF8 heu h*n/ hTp tc BD/ c#ng t' hTp P6nh/ hTp (^ng hTp tc "inh P%6nh/ !n tr%ng P%6nh nghiFp t nhn/ cG 0M "inh P%6nh c56 c nhn/ !n tr%ng cc hiFp hi/ &up (Tc phdp thnh l.p th$% &u' ()nh c56 php lu.t h%Jc t%n ; cG 0M "inh P%6nh nu l P%6nh nghiFp t nhn/ cG 0M "inh P%6nh c56 c nhnA c? +i !Ci nh.n &u tJng l ;Wt (ng 0Hn ;6% g^8: &u',n 09 PQng (Wth &u',n 09 PQng (Wt c@ ti 0Hn g>n li,n !Ci (Wth &u',n 0M heu nh/ "R cH nh M hYnh thnh tr%ng tGng l6ih "t cWu h* tSng ! cc c#ng trYnh B' PUng g>n li,n !Ci (Wt/ "R cH c#ng trYnh B' PUng hYnh thnh tr%ng tGng l6ih &u',n thuN (Wth &u',n thuN 8Jt nCch cc "h%Hn thu nh.p "hc nh.n (Tc tK thK6 " l ;Wt (ng 0Hn PCi 8=i hYnh thIch trK thu nh.p tK &u tJng l ;Wt (ng 0Hn hCng PZn t*i (iR8 P/ "h%Hn 1/ +i,u 3 Th#ng t n'A
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P? +i !Ci nh.n &u tJng l cc ti 0Hn "hc phHi (Ong "V &u',n 0M heu h%Jc &u',n 09 PQng !Ci cG &u6n &uHn lV Nh nCc nh: # t#h B$ g>n 8'/ B$ 8# t#h tu th5'/ "R cH 0 l6n/ c6 n#/ tu "d%/ tu (]'h thu',n/ "R cH Pu thu',nh tu ;6'h 0 ng 0On/ 0 ng thR th6%A *:- EO C/c Q!oR )!- !p 5%Sc 8*T )!-. 1A COn cI &u' ()nh t*i +i,u c c56 -u.t Thu thu nh.p c nhn/ +i,u c c56 Ngh) ()nh 0 12/2013/N+-C3/ cc "h%Hn thu nh.p (Tc 8iin thu ;6% g^8: 6? Thu nh.p tK chu'Rn nhTng ;Wt (ng 0Hn <;6% g^8 cH nh M hYnh thnh tr%ng tGng l6i/ c#ng trYnh B' PUng hYnh thnh tr%ng tGng l6i th$% &u' ()nh php lu.t !, "inh P%6nh ;Wt (ng 0Hn? gie6: !T !Ci ch^ngh ch6 (\/ 8v (\ !Ci c%n (\h ch6 nu#i/ 8v nu#i !Ci c%n nu#ih ch6 ch^ng/ 8v ch^ng !Ci c%n Puh ; !T/ 8v !T !Ci c%n rRh #ng ni/ ; ni !Ci chu nih #ng ng%*i/ ; ng%*i !Ci chu ng%*ih 6nh ch) $8 rut !Ci nh6uA Trng hTp ;Wt (ng 0Hn <;6% g^8 cH nh M hYnh thnh tr%ng tGng l6i/ c#ng trYnh B' PUng hYnh thnh tr%ng tGng l6i th$% &u' ()nh php lu.t !, "inh P%6nh ;Wt (ng 0Hn? P% !T h%Jc ch^ng t*% l.p tr%ng thi "| h#n nhn (Tc Bc ()nh l ti 0Hn chung c56 !T ch^ng/ "hi l' h#n (Tc phn chi6 th$% tho6 thu.n h%Jc P% tk6 n phn &u't thY !iFc phn chi6 ti 0Hn n' thuc PiFn (Tc 8iin thuA ;? Thu nh.p tK chu'Rn nhTng nh M/ &u',n 09 PQng (Wt M ! ti 0Hn g>n li,n !Ci (Wt M c56 c nhn tr%ng trng hTp ngi chu'Rn nhTng ch` c@ Pu' nhWt 8t nh M/ &u',n 09 PQng (Wt M t*i EiFt N68A ;A1? C nhn chu'Rn nhTng nh M/ &u',n 09 PQng (Wt M (Tc 8iin thu th$% hCng PZn t*i (iR8 ;/ "h%Hn 1/ +i,u n' phHi (^ng thi (p Ing cc (i,u "iFn 06u: ;A1A1? Ch` c@ Pu' nhWt &u',n 0M heu 8t nh M h%Jc &u',n 09 PQng 8t th96 (Wt M <;6% g^8 cH trng hTp c@ nh M h%Jc c#ng trYnh B' PUng g>n li,n !Ci th96 (Wt (@? t*i thi (iR8 chu'Rn nhTng/ cQ thR nh 06u: ;A1A1A1? EiFc Bc ()nh &u',n 0M heu nh M/ &u',n 09 PQng (Wt M cOn cI !% aiW' chIng nh.n &u',n 09 PQng (Wt/ &u',n 0M heu nh M ! ti 0Hn "hc g>n li,n !Ci (WtA ;A1A1A2? Trng hTp chu'Rn nhTng nh M c@ chung &u',n 0M heu/ (Wt M c@ chung &u',n 09 PQng thY ch` c nhn ch6 c@ &u',n 0M heu nh M/ &u',n 09 PQng (Wt M nGi "hc (Tc 8iin thuh c nhn c@ chung &u',n 0M heu nh M/ &u',n 09 PQng (Wt M ckn c@ &u',n 0M heu nh M/ &u',n 09 PQng (Wt M "hc "h#ng (Tc 8iin thuA ;A1A1A3? Trng hTp !T ch^ng c@ chung &u',n 0M heu nh M/ &u',n 09 PQng (Wt M ! c_ng l Pu' nhWt c56 chung !T ch^ng nhng !T h%Jc ch^ng ckn c@ nh M/ (Wt M riNng/ "hi chu'Rn nhTng nh M/ (Wt M c56 chung !T ch^ng thY !T h%Jc ch^ng ch6 c@ nh M/ (Wt M riNng (Tc 8iin thuh ch^ng h%Jc !T c@ nh M/ (Wt M riNng "h#ng (Tc 8iin thuA
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;A1A2? C@ &u',n 0M heu nh M/ &u',n 09 PQng (Wt M t7nh (n thi (iR8 chu'Rn nhTng ti thiRu l 1L3 ng'A Thi (iR8 Bc ()nh &u',n 0M heu nh M/ &u',n 09 PQng (Wt M l ng' cWp aiW' chIng nh.n &u',n 09 PQng (Wt/ &u',n 0M heu nh M ! ti 0Hn "hc g>n li,n !Ci (WtA ;A1A3? Chu'Rn nhTng t%n ; nh M/ (Wt MA Trng hTp c nhn c@ &u',n h%Jc chung &u',n 0M heu nh/ &u',n 09 PQng (Wt M Pu' nhWt nhng chu'Rn nhTng 8t phSn thY "h#ng (Tc 8iin thu ch% phSn chu'Rn nhTng (@A ;A2? Nh M/ (Wt M Pu' nhWt (Tc 8iin thu P% c nhn chu'Rn nhTng ;Wt (ng 0Hn tU "h6i ! ch)u trch nhiF8A Nu pht hiFn "h#ng ( ng 0~ ;) B9 lV tru' thu thu ! ph*t !, hnh !i !i ph*8 php lu.t thu th$% &u' ()nh c56 php lu.t !, &uHn lV thuA ;A3? Trng hTp chu'Rn nhTng nh M/ c#ng trYnh B' PUng hYnh thnh tr%ng tGng l6i "h#ng thuc PiFn (Tc 8iin thu thu nh.p c nhn th$% hCng PZn t*i (iR8 ;/ "h%Hn 1/ +i,u n'A c? Thu nh.p tK gi tr) &u',n 09 PQng (Wt c56 c nhn (Tc Nh nCc gi6% (Wt "h#ng phHi trH ti,n h%Jc (Tc giH8 ti,n 09 PQng (Wt th$% &u' ()nh c56 php lu.tA Trng hTp c nhn (Tc 8iin/ giH8 ti,n 09 PQng (Wt "hi gi6% (Wt/ nu chu'Rn nhTng PiFn t7ch (Wt (Tc 8iin/ giH8 ti,n 09 PQng (Wt thY "h6i/ np thu (i !Ci thu nh.p tK chu'Rn nhTng ;Wt (ng 0Hn hCng PZn t*i +i,u 12 Th#ng t n'A P? Thu nh.p tK nh.n thK6 "/ &u tJng l ;Wt (ng 0Hn <;6% g^8 cH nh M/ c#ng trYnh B' PUng hYnh thnh tr%ng tGng l6i th$% &u' ()nh c56 php lu.t !, "inh P%6nh ;Wt (ng 0Hn? gie6: !T !Ci ch^ngh ch6 (\/ 8v (\ !Ci c%n (\h ch6 nu#i/ 8v nu#i !Ci c%n nu#ih ch6 ch^ng/ 8v ch^ng !Ci c%n Puh ch6 !T/ 8v !T !Ci c%n rRh #ng ni/ ; ni !Ci chu ni/ #ng ng%*i/ ; ng%*i !Ci chu ng%*ih 6nh ch) $8 rut !Ci nh6uA (? Thu nh.p tK chu'Rn (:i (Wt n#ng nghiFp (R hTp lV h% 0Hn BuWt n#ng nghiFp nhng "h#ng l8 th6' (:i 8Qc (7ch 09 PQng (Wt c56 h gi6 (Ynh/ c nhn trUc tip 0Hn BuWt n#ng nghiFp/ (Tc Nh nCc gi6% (R 0Hn BuWtA $? Thu nh.p c56 h gi6 (Ynh/ c nhn trUc tip th68 gi6 !% h%*t (ng 0Hn BuWt n#ng nghiFp/ l8 nghiFp/ l8 8ui/ nu#i tr^ng/ (nh ;>t thuf 0Hn ch6 &u6 ch ;in h%Jc ch` &u6 0G ch th#ng thng ch6 ch ;in thnh 0Hn ph]8 "hcA b gi6 (Ynh/ c nhn trUc tip th68 gi6 !% h%*t (ng 0Hn BuWt th$% hCng PZn t*i (iR8 n' phHi th%H 8Dn (^ng thi cc (i,u "iFn 06u: $A1? C@ &u',n 09 PQng (Wt/ &u',n thuN (Wt/ &u',n 09 PQng 8Jt nCc/ &u',n thuN 8Jt nCc hTp php (R 0Hn BuWt ! trUc tip th68 gi6 l6% (ng 0Hn BuWt n#ng nghiFp/ l8 nghiFp/ l8 8ui/ nu#i tr^ng thuf 0HnA
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Trng hTp (i thuN l*i (Wt/ 8Jt nCc c56 t: chIc/ c nhn "hc thY phHi c@ !On ;Hn thuN (Wt/ 8Jt nCc th$% &u' ()nh c56 php lu.t <trK trng hTp h gi6 (Ynh/ c nhn nh.n "h%n tr^ng rKng/ chO8 0@c/ &uHn lV ! ;H% !F rKng !Ci cc c#ng t' -8 nghiFp?A +i !Ci h%*t (ng (nh ;>t thuf 0Hn phHi c@ giW' chIng nh.n &u',n 0M heu h%Jc hTp (^ng thuN tu/ thu',n 09 PQng !% 8Qc (7ch (nh ;>t ! trUc tip th68 gi6 h%*t (ng (nh ;>t thuf 0Hn <trK trng hTp (nh ;>t thuf 0Hn trNn 0#ng ;jng hYnh thIc (' 0#ng <(' c? ! "h#ng thuc nheng h%*t (ng "h6i thc thuf 0Hn ;) cW8 th$% &u' ()nh c56 php lu.t?A $A2? ThUc t c tr t*i ()6 phGng nGi Piin r6 h%*t (ng 0Hn BuWt n#ng nghiFp/ l8 nghiFp/ l8 8ui/ nu#i tr^ng/ (nh ;>t thuf 0HnA +)6 phGng nGi Piin r6 h%*t (ng 0Hn BuWt n#ng nghiFp/ l8 nghiFp/ l8 8ui/ nu#i tr^ng thuf 0Hn th$% hCng PZn n' l &u.n/ hu'Fn/ th) BD/ thnh ph thuc t`nh <g=i chung l (Gn !) hnh ch7nh cWp hu'Fn? h%Jc hu'Fn gip r6nh !Ci nGi Piin r6 h%*t (ng 0Hn BuWtA niNng (i !Ci h%*t (ng (nh ;>t thuf 0Hn thY "h#ng phQ thuc nGi c tr A $A3? Cc 0Hn ph]8 n#ng nghiFp/ l8 nghiFp/ l8 8ui/ nu#i tr^ng (nh ;>t thuf 0Hn ch6 ch ;in thnh cc 0Hn ph]8 "hc h%Jc 8Ci ch` 0G ch th#ng thng l 0Hn ph]8 8Ci (Tc l8 0*ch/ phGi/ 0W' "h#/ ;@c !o/ tch h*t/ c>t/ Cp 8ui/ ;H% &uHn l*nh ! cc hYnh thIc ;H% &uHn th#ng thng "hcA g? Thu nh.p tK lDi ti,n g9i t*i t: chIc t7n PQng/ chi nhnh ngn hng nCc ng%i/ lDi tK hTp (^ng ;H% hiR8 nhn th=h thu nh.p tK lDi tri phiu Ch7nh ph5A gA1? -Di ti,n g9i (Tc 8iin thu th$% &u' ()nh t*i (iR8 n' l thu nh.p c nhn nh.n (Tc tK lDi g9i +^ng EiFt N68/ !ng/ ng%*i tF t*i cc t: chIc t7n PQng/ chi nhnh ngn hng nCc ng%i (Tc thnh l.p ! h%*t (ng th$% &u' ()nh c56 -u.t cc t: chIc t7n PQng PCi cc hYnh thIc g9i "h#ng "| h*n/ c@ "| h*n/ g9i tit "iF8/ chIng ch` ti,n g9i/ "| phiu/ t7n phiu ! cc hYnh thIc nh.n ti,n g9i "hc th$% ngu'Nn t>c c@ h%n trH (S' (5 ti,n gc/ lDi ch% ngi g9i th$% tho6 thu.nA COn cI (R Bc ()nh thu nh.p 8iin thu (i !Ci thu nh.p tK lDi ti,n g9i l 0: tit "iF8 <h%Jc th\ tit "iF8?/ chIng ch` ti,n g9i/ "| phiu/ t7n phiu ! cc giW' t "hc th$% ngu'Nn t>c c@ h%n trH (S' (5 ti,n gc/ lDi ch% ngi g9i th$% tho6 thu.nA gA2? -Di tK hTp (^ng ;H% hiR8 nhn th= l "h%Hn lDi 8 c nhn nh.n (Tc th$% hTp (^ng 8u6 ;H% hiR8 nhn th= c56 cc P%6nh nghiFp ;H% hiR8A COn cI (R Bc ()nh thu nh.p 8iin thu (i !Ci thu nh.p tK lDi hTp (^ng ;H% hiR8 nhn th= l chIng tK trH ti,n lDi tK hTp (^ng ;H% hiR8 nhn th=A gA3? -Di tri phiu Ch7nh ph5 l "h%Hn lDi 8 c nhn nh.n (Tc tK !iFc 8u6 tri phiu Ch7nh ph5 P% B Ti ch7nh pht hnhA COn cI (R Bc ()nh thu nh.p 8iin thu (i !Ci thu nh.p tK lDi tri phiu Ch7nh ph5 l 8Fnh gi/ lDi 0uWt ! "| h*n trNn tri phiu Ch7nh 3h5A
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h? Thu nh.p tK "i,u hi (Tc 8iin thu l "h%Hn ti,n c nhn nh.n (Tc tK nCc ng%i P% thn nhn l ngi EiFt N68 ()nh c M nCc ng%i/ ngi EiFt N68 (i l6% (ng/ c#ng tc/ h=c t.p t*i nCc ng%i g9i ti,n !, ch% thn nhn M tr%ng nCcA COn cI Bc ()nh thu nh.p tK "i,u hi (Tc 8iin thu l cc giW' t chIng 8inh ngu^n ti,n nh.n tK nCc ng%i ! chIng tK chi ti,n c56 t: chIc trH h <nu c@?A i? Thu nh.p tK phSn ti,n lGng/ ti,n c#ng l8 !iFc ;6n (N8/ l8 thN8 gi (Tc trH c6% hGn 0% !Ci ti,n lGng/ ti,n c#ng l8 !iFc ;6n ng'/ l8 !iFc tr%ng gi th$% &u' ()nh c56 B lu.t -6% (ngA CQ thR nh 06u: iA1? 3hSn ti,n lGng/ ti,n c#ng trH c6% hGn P% phHi l8 !iFc ;6n (N8/ l8 thN8 gi (Tc 8iin thu cOn cI !% ti,n lGng/ ti,n c#ng thUc trH P% phHi l8 (N8/ thN8 gi trK <-? (i 8Ic ti,n lGng/ ti,n c#ng t7nh th$% ng' l8 !iFc ;Ynh thngA E7 PQ 2: zng c@ 8Ic lGng trH th$% ng' l8 !iFc ;Ynh thng th$% &u' ()nh c56 B lu.t -6% (ng l c0A000 (^ng/giA - Trng hTp c nhn l8 thN8 gi !% ng' thng/ c nhn (Tc trH 10A000 (^ng/gi thY thu nh.p (Tc 8iin thu l: 10A000 (^ng/gi c0A000 (^ng/gi 20A000 (^ng/gi - Trng hTp c nhn l8 thN8 gi !% ng' ngh` h%Jc ng' li/ c nhn (Tc trH L0A000 (^ng/gi thY thu nh.p (Tc 8iin thu l: L0A000 (^ng/gi c0A000 (^ng/gi c0A000 (^ng/gi iA2? T: chIc/ c nhn trH thu nh.p phHi l.p ;Hng "N phHn nh rt thi gi6n l8 (N8/ l8 thN8 gi/ "h%Hn ti,n lGng trH thN8 P% l8 (N8/ l8 thN8 gi (D trH ch% ngi l6% (ngA BHng "N n' (Tc lu t*i (Gn !) trH thu nh.p ! BuWt trYnh "hi c@ 'Nu cSu c56 cG &u6n thuA "? Ti,n lGng hu P% wup ;H% hiR8 BD hi trH th$% &u' ()nh c56 -u.t BH% hiR8 BD hih ti,n lGng hu nh.n (Tc hng thng tK wup hu tr7 tU ngu'FnA C nhn 0inh 0ng/ l8 !iFc t*i EiFt N68 (Tc 8iin thu (i !Ci ti,n lGng hu (Tc trH tK nCc ng%iA 8? Thu nh.p tK h=c ;:ng/ ;6% g^8: 8A1? b=c ;:ng nh.n (Tc tK ngn 0ch Nh nCc ;6% g^8: h=c ;:ng c56 B ai% PQc ! +% t*%/ SM ai% PQc ! +% t*%/ cc trng c#ng l.p h%Jc cc l%*i h=c ;:ng "hc c@ ngu^n tK ngn 0ch Nh nCcA 8A2? b=c ;:ng nh.n (Tc tK t: chIc tr%ng nCc ! ng%i nCc <;6% g^8 cH "h%Hn ti,n 0inh h%*t ph7? th$% chGng trYnh h[ trT "hu'n h=c c56 t: chIc (@A
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T: chIc trH h=c ;:ng ch% c nhn nNu t*i (iR8 n' phHi lu gie cc &u't ()nh cWp h=c ;:ng ! cc chIng tK trH h=c ;:ngA Trng hTp c nhn nh.n h=c ;:ng trUc tip tK cc t: chIc nCc ng%i thY c nhn nh.n thu nh.p phHi lu gie ti liFu/ chIng tK chIng 8inh thu nh.p nh.n (Tc l h=c ;:ng P% cc t: chIc ng%i nCc cWpA n? Thu nh.p tK ;^i thng hTp (^ng ;H% hiR8 nhn th=/ phi nhn th=/ ;H% hiR8 0Ic "ho$h ti,n ;^i thng t6i n*n l6% (ngh ti,n ;^i thng/ h[ trT th$% &u' ()nh c56 php lu.t !, ;^i thng/ h[ trT/ ti ()nh ch cc "h%Hn ;^i thng Nh nCc ! cc "h%Hn ;^i thng "hc th$% &u' ()nh c56 php lu.t !, ;^i thng Nh nCcA CQ thR nh 06u: nA1? Thu nh.p tK ;^i thng hTp (^ng ;H% hiR8 nhn th=/ phi nhn th=/ ;H% hiR8 0Ic "ho$ l "h%Hn ti,n 8 c nhn nh.n (Tc P% t: chIc ;H% hiR8 nhn th=/ phi nhn th=/ ;H% hiR8 0Ic "ho$ trH ch% ngi (Tc ;H% hiR8 th$% th%H thu.n t*i hTp (^ng ;H% hiR8 (D "V "tA COn cI Bc ()nh "h%Hn ;^i thng n' l !On ;Hn h%Jc &u't ()nh ;^i thng c56 t: chIc ;H% hiR8 h%Jc t% n ! chIng tK trH ti,n ;^i thngA nA2? Thu nh.p tK ti,n ;^i thng t6i n*n l6% (ng l "h%Hn ti,n ngi l6% (ng nh.n (Tc tK ngi 09 PQng l6% (ng h%Jc &up ;H% hiR8 BD hi P% ;) t6i n*n tr%ng &u trYnh th68 gi6 l6% (ngA COn cI Bc ()nh "h%Hn ;^i thng n' l !On ;Hn h%Jc &u't ()nh ;^i thng c56 ngi 09 PQng l6% (ng h%Jc t% n ! chIng tK chi ;^i thng t6i n*n l6% (ngA nA3? Thu nh.p tK ;^i thng/ h[ trT th$% &u' ()nh c56 php lu.t !, ;^i thng/ h[ trT/ ti ()nh c l ti,n ;^i thng/ h[ trT P% Nh nCc thu h^i (Wt/ "R cH cc "h%Hn thu nh.p P% cc t: chIc "inh t ;^i thng/ h[ trT "hi thUc hiFn thu h^i (Wt th$% &u' ()nhA COn cI (R Bc ()nh thu nh.p tK ;^i thng/ h[ trT th$% &u' ()nh c56 php lu.t !, ;^i thng/ h[ trT/ ti ()nh c l &u't ()nh c56 cG &u6n Nh nCc c@ th]8 &u',n !, !iFc thu h^i (Wt/ ;^i thng ti ()nh c ! chIng tK chi ti,n ;^i thngA nAc? Thu nh.p tK ;^i thng Nh nCc ! cc "h%Hn ;^i thng "hc th$% &u' ()nh c56 php lu.t !, ;^i thng Nh nCc l "h%Hn ti,n c nhn (Tc ;^i thng P% cc &u't ()nh B9 ph*t !i ph*8 hnh ch7nh "h#ng ( ng c56 ngi c@ th]8 &u',n/ c56 cG &u6n Nh nCc c@ th]8 &u',n g' thiFt h*i (n &u',n lTi c56 c nhnh thu nh.p tK ;^i thng ch% ngi ;) %6n P% cG &u6n c@ th]8 &u',n tr%ng h%*t (ng t tQng hYnh 0U &u't ()nhA COn cI Bc ()nh "h%Hn ;^i thng n' l &u't ()nh c56 cG &u6n Nh nCc c@ th]8 &u',n ;uc cG &u6n h%Jc c nhn c@ &u't ()nh 06i phHi ;^i thng ! chIng tK chi ;^i thngA p? Thu nh.p nh.n (Tc tK cc &up tK thiFn (Tc cG &u6n Nh nCc c@ th]8 &u',n ch% phdp thnh l.p h%Jc c#ng nh.n/ h%*t (ng !Y 8Qc (7ch tK thiFn/ nhn (*%/ "hu'n h=c "h#ng nhj8 8Qc (7ch thu lTi nhu.nA wup tK thiFn nNu t*i (iR8 n' l &up tK thiFn (Tc thnh l.p ! h%*t (ng
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th$% &u' ()nh t*i Ngh) ()nh 0 30/2012/N+-C3 ng' 12/c/2012 c56 Ch7nh ph5 !, t: chIc/ h%*t (ng c56 &up BD hi/ &up tK thiFnA COn cI Bc ()nh thu nh.p nh.n (Tc tK cc &up tK thiFn (Tc 8iin thu t*i (iR8 n' l !On ;Hn h%Jc &u't ()nh tr6% "h%Hn thu nh.p c56 &up tK thiFn ! chIng tK chi ti,n/ hiFn !.t tK &up tK thiFnA &? Thu nh.p nh.n (Tc tK cc ngu^n !iFn trT c56 nCc ng%i !Y 8Qc (7ch tK thiFn/ nhn (*% PCi hYnh thIc Ch7nh ph5 ! phi Ch7nh ph5 (Tc cG &u6n Nh nCc c@ th]8 &u',n phN Pu'FtA COn cI Bc ()nh thu nh.p (Tc 8iin thu t*i (iR8 n' l !On ;Hn c56 cG &u6n Nh nCc c@ th]8 &u',n phN Pu'Ft !iFc nh.n !iFn trTA 2A Th5 tQc/ h^ 0G 8iin thu (i !Ci cc trng hTp 8iin thu nNu t*i (iR8 6/ ;/ c/ P/ (/ "h%Hn 1/ +i,u n' (Tc thUc hiFn th$% !On ;Hn hCng PZn !, &uHn lV thuA *:- UO G*R8 )!-. Th$% &u' ()nh t*i +i,u 2 -u.t thu Thu nh.p c nhn/ +i,u 2 Ngh) ()nh 0 12/2013/N+-C3/ ngi np thu gJp "h@ "hOn P% thiNn t6i/ h%H h%*n/ t6i n*n/ ;Fnh hiR8 nghq% Hnh hMng (n "hH nOng np thu thY (Tc Bdt giH8 thu tGng Ing !Ci 8Ic ( thiFt h*i nhng "h#ng !Tt &u 0 thu phHi npA CQ thR nh 06u: 1A yc ()nh 0 thu (Tc giH8 6? EiFc Bdt giH8 thu (Tc thUc hiFn th$% nO8 t7nh thuA Ngi np thu gJp "h@ "hOn P% thiNn t6i/ h%H h%*n/ t6i n*n/ ;Fnh hiR8 nghq% tr%ng nO8 t7nh thu n% thY (Tc Bdt giH8 0 thu phHi np c56 nO8 t7nh thu (@A ;? S thu phHi np l8 cOn cI Bdt giH8 thu l t:ng 0 thu thu nh.p c nhn 8 ngi np thu phHi np tr%ng nO8 t7nh thu/ ;6% g^8: ;A1? Thu thu nh.p c nhn (D np h%Jc (D "hWu trK (i !Ci thu nh.p tK (Su t !n/ thu nh.p tK chu'Rn nhTng !n/ thu nh.p tK chu'Rn nhTng ;Wt (ng 0Hn/ thu nh.p tK tr ng thMng/ thu nh.p tK ;Hn &u',n/ thu nh.p tK nhTng &u',n thGng 8*i/ thu nh.p tK thK6 "h thu nh.p tK &u tJngA ;A2? Thu thu nh.p c nhn phHi np (i !Ci thu nh.p tK "inh P%6nh ! thu nh.p tK ti,n lGng/ ti,n c#ngA c? COn cI (R Bc ()nh 8Ic ( thiFt h*i (Tc giH8 thu l t:ng chi ph7 thUc t (R "h>c phQc thiFt h*i trK <-? (i cc "h%Hn ;^i thng nh.n (Tc tK t: chIc ;H% hiR8 <nu c@? h%Jc tK t: chIc/ c nhn g' r6 t6i n*n <nu c@?A P? S thu giH8 (Tc Bc ()nh nh 06u: PA1? Trng hTp 0 thu phHi np tr%ng nO8 t7nh thu lCn hGn 8Ic ( thiFt h*i thY 0 thu giH8 ;jng 8Ic ( thiFt h*iA PA2? Trng hTp 0 thu phHi np tr%ng nO8 t7nh thu nho hGn 8Ic ( thiFt h*i thY 0 thu giH8 ;jng 0 thu phHi npA
1m

2A Th5 tQc/ h^ 0G Bdt giH8 thu thUc hiFn th$% !On ;Hn hCng PZn !, &uHn lV thuA *:- @O K-I 56* )!- !p c!>- )!-. V4 5W ' V*+) N48 1A Thu nh.p ch)u thu thu nh.p c nhn (Tc t7nh ;jng +^ng EiFt N68A Trng hTp thu nh.p ch)u thu nh.n (Tc ;jng ng%*i tF phHi &u' (:i r6 +^ng EiFt N68 th$% tf gi gi6% P)ch ;Ynh &un trNn th) trng ng%*i tF liNn ngn hng t*i thi (iR8 pht 0inh thu nh.pA +i !Ci l%*i ng%*i tF "h#ng c@ tf gi hi (%i !Ci +^ng EiFt N68 thY phHi &u' (:i th#ng &u6 8t l%*i ng%*i tF c@ tf gi hi (%i !Ci +^ng EiFt N68A 2A Thu nh.p ch)u thu nh.n (Tc "h#ng ;jng ti,n phHi &u' (:i r6 +^ng EiFt N68 th$% gi th) trng c56 0Hn ph]8/ P)ch !Q (@ h%Jc 0Hn ph]8/ P)ch !Q cXng l%*i h%Jc tGng (Gng t*i thi (iR8 pht 0inh thu nh.pA *:- ?O XY )G ! )!-. 1A +i !Ci c nhn c tr 6? r| t7nh thu th$% nO8: p PQng (i !Ci thu nh.p tK "inh P%6nh ! thu nh.p tK ti,n lGng/ ti,n c#ngA Trng hTp tr%ng nO8 PGng l)ch/ c nhn c@ 8Jt t*i EiFt N68 tK 1L3 ng' trM lNn thY "| t7nh thu (Tc t7nh th$% nO8 PGng l)chA Trng hTp tr%ng nO8 PGng l)ch/ c nhn c@ 8Jt t*i EiFt N68 PCi 1L3 ng' nhng t7nh tr%ng 12 thng liNn tQc "R tK ng' (Su tiNn c@ 8Jt t*i EiFt N68 l tK 1L3 ng' trM lNn thY "| t7nh thu (Su tiNn (Tc Bc ()nh l 12 thng liNn tQc "R tK ng' (Su tiNn c@ 8Jt t*i EiFt N68A TK nO8 thI h6i/ "| t7nh thu cOn cI th$% nO8 PGng l)chA E7 PQ 3: zng B l ngi nCc ng%i lSn (Su tiNn (n EiFt N68 tK ng' 20/c/201cA Tr%ng nO8 201c t7nh (n ng' 31/12/201c/ #ng B c@ 8Jt t*i EiFt N68 t:ng cng 130 ng'A Tr%ng nO8 2012/ t7nh (n 1m/c/2012 #ng B c@ 8Jt t*i EiFt N68 t:ng cng 12 ng'A r| t7nh thu (Su tiNn c56 #ng B (Tc Bc ()nh tK ng' 20/c/201c (n ht ng' 1m/c/2012A r| t7nh thu thI h6i (Tc Bc ()nh tK ng' 01/01/2012 (n ht ng' 31/12/2012A ;? r| t7nh thu th$% tKng lSn pht 0inh thu nh.p: p PQng (i !Ci thu nh.p tK (Su t !n/ thu nh.p tK chu'Rn nhTng !n/ thu nh.p tK chu'Rn nhTng ;Wt (ng 0Hn/ thu nh.p tK tr ng thMng/ thu nh.p tK ;Hn &u',n/ thu nh.p tK nhTng &u',n thGng 8*i/ thu nh.p tK thK6 "/ thu nh.p tK &u tJngA c? r| t7nh thu th$% tKng lSn pht 0inh h%Jc th$% nO8 p PQng (i !Ci thu nh.p tK chu'Rn nhTng chIng "h%nA 2A +i !Ci c nhn "h#ng c tr r| t7nh thu (i !Ci c nhn "h#ng c tr (Tc t7nh th$% tKng lSn pht 0inh thu nh.pA Trng hTp c nhn "inh P%6nh "h#ng c tr c@ ()6 (iR8 "inh P%6nh c ()nh nh c96 hng/ &uS' hng thY "| t7nh thu p PQng nh (i !Ci c nhn c
20

tr c@ thu nh.p tK "inh P%6nhA C!%J ' II CZN C[ TNH THL\ ]I V^I C_ NH`N C$ Tab *:- cO Cd ce )G ! )!-. 59* <&* )!- !p c!>- )!-. )f Q* ! do4 !1 )f )*: l%J '1 )*: cg ' COn cI t7nh thu (i !Ci thu nh.p tK "inh P%6nh ! thu nh.p tK ti,n lGng/ ti,n c#ng l thu nh.p t7nh thu ! thu 0uWt/ cQ thR nh 06u: 1A Thu nh.p t7nh thu (Tc Bc ()nh ;jng thu nh.p ch)u thu th$% hCng PZn t*i +i,u L Th#ng t n' trK <-? cc "h%Hn giH8 trK 06u: 6? Cc "h%Hn giH8 trK gi6 cHnh th$% hCng PZn t*i "h%Hn 1/ +i,u m Th#ng t n'A ;? Cc "h%Hn (@ng ;H% hiR8/ &up hu tr7 tU ngu'Fn th$% hCng PZn t*i "h%Hn 2/ +i,u m Th#ng t n'A c? Cc "h%Hn (@ng g@p tK thiFn/ nhn (*%/ "hu'n h=c th$% hCng PZn t*i "h%Hn 3/ +i,u m Th#ng t n'A 2A Thu 0uWt Thu 0uWt thu thu nh.p c nhn (i !Ci thu nh.p tK "inh P%6nh/ tK ti,n lGng/ ti,n c#ng (Tc p PQng th$% BiRu thu lup tin tKng phSn &u' ()nh t*i +i,u 22 -u.t Thu thu nh.p c nhn/ cQ thR nh 06u: B.c thu 1 2 3 c 2 1 4 3hSn thu nh.p t7nh thu/nO8 <triFu (^ng? +n 10 TrNn 10 (n 120 TrNn 120 (n 211 TrNn 211 (n 3Lc TrNn 3Lc (n 12c TrNn 12c (n m10 TrNn m10 3hSn thu nh.p t7nh thu/thng <triFu (^ng? +n 2 TrNn 2 (n 10 TrNn 10 (n 1L TrNn 1L (n 32 TrNn 32 (n 22 TrNn 22 (n L0 TrNn L0 Thu 0uWt <s? 2 10 12 20 22 30 32

3A Cch t7nh thu Thu thu nh.p c nhn (i !Ci thu nh.p tK "inh P%6nh/ tK ti,n lGng/ ti,n c#ng l t:ng 0 thu t7nh th$% tKng ;.c thu nh.pA S thu t7nh th$% tKng ;.c thu nh.p ;jng thu nh.p t7nh thu c56 ;.c thu nh.p nhn <? !Ci thu 0uWt tGng Ing c56 ;.c thu nh.p (@A +R thu.n tiFn ch% !iFc t7nh t%n/ c@ thR p PQng phGng php t7nh r t g=n
21

th$% phQ lQc 0 01/3--TNCN ;6n hnh "q8 th$% Th#ng t n'A E7 PQ c: B C c@ thu nh.p tK ti,n lGng/ ti,n c#ng tr%ng thng l c0 triFu (^ng ! np cc "h%Hn ;H% hiR8 l: 4s ;H% hiR8 BD hi/ 1/2s ;H% hiR8 ' t trNn ti,n lGngA B C nu#i 2 c%n PCi 1L tu:i/ tr%ng thng B C "h#ng (@ng g@p tK thiFn/ nhn (*%/ "hu'n h=cA Thu thu nh.p c nhn t*8 np tr%ng thng c56 B C (Tc t7nh nh 06u: - Thu nh.p ch)u thu c56 B C l c0 triFu (^ngA - B C (Tc giH8 trK cc "h%Hn 06u: aiH8 trK gi6 cHnh ch% ;Hn thn: m triFu (^ng aiH8 trK gi6 cHnh ch% 02 ngi phQ thuc <2 c%n?: 3/1 triFu (^ng 2 4/2 triFu (^ng BH% hiR8 BD hi/ ;H% hiR8 ' t: c0 triFu (^ng <4s 1/2s? 3/c triFu (^ng T:ng cng cc "h%Hn (Tc giH8 trK: m triFu (^ng 4/2 triFu (^ng 3/c triFu (^ng 1m/1 triFu (^ng - Thu nh.p t7nh thu c56 B C l: c0 triFu (^ng - 1m/1 triFu (^ng 20/c triFu (^ng - S thu phHi np: Cch 1: S thu phHi np t7nh th$% tKng ;.c c56 BiRu thu l_' tin tKng phSn: B.c 1: thu nh.p t7nh thu (n 2 triFu (^ng/ thu 0uWt 2s: 2 triFu (^ng 2s 0/22 triFu (^ng B.c 2: thu nh.p t7nh thu trNn 2 triFu (^ng (n 10 triFu (^ng/ thu 0uWt 10s: <10 triFu (^ng - 2 triFu (^ng? 10s 0/2 triFu (^ng B.c 3: thu nh.p t7nh thu trNn 10 triFu (^ng (n 1L triFu (^ng/ thu 0uWt 12s: <1L triFu (^ng - 10 triFu (^ng? 12s 1/2 triFu (^ng B.c c: thu nh.p t7nh thu trNn 1L triFu (^ng (n 32 triFu (^ng/ thu 0uWt 20s: <20/c triFu (^ng - 1L triFu (^ng? 20s 0/cL triFu (^ng - T:ng 0 thu B C phHi t*8 np tr%ng thng l: 0/22 triFu (^ng 0/2 triFu (^ng 1/2 triFu (^ng 0/cL triFu (^ng 2/c3 triFu (^ng Cch 2: S thu phHi np t7nh th$% phGng php r t g=n: Thu nh.p t7nh thu tr%ng thng 20/c triFu (^ng l thu nh.p t7nh thu thuc
22

;.c cA S thu thu nh.p c nhn phHi np nh 06u: 20/c triFu (^ng 20s - 1/12 triFu (^ng 2/c3 triFu (^ng cA wu' (:i thu nh.p "h#ng ;6% g^8 thu thnh thu nh.p t7nh thu Trng hTp t: chIc/ c nhn trH thu nh.p tK ti,n lGng/ ti,n c#ng ch% ngi l6% (ng th$% hCng PZn t*i "h%Hn 2/ +i,u 2 Th#ng t n' "h#ng ;6% g^8 thu thY phHi &u' (:i thu nh.p "h#ng ;6% g^8 thu thnh thu nh.p t7nh thu th$% 3hQ lQc 0 02/3--TNCN ;6n hnh "q8 th$% Th#ng t n' (R Bc ()nh thu nh.p ch)u thuA CQ thR nh 06u: 6? Thu nh.p l8 cOn cI &u' (:i thnh thu nh.p t7nh thu l thu nh.p thUc nh.n cng <? cc "h%Hn lTi 7ch P% ngi 09 PQng l6% (ng trH th6' ch% ngi l6% (ng <nu c@? trK <-? cc "h%Hn giH8 trKA Trng hTp tr%ng cc "h%Hn trH th6' c@ ti,n thuN nh thY ti,n thuN nh t7nh !% thu nh.p l8 cOn cI &u' (:i ;jng 0 thUc trH nhng "h#ng !Tt &u 12s t:ng thu nh.p ch)u thu t*i (Gn !) <ch6 ;6% g^8 ti,n thuN nh?A C#ng thIc Bc ()nh thu nh.p l8 cOn cI &u' (:i: Thu nh.p l8 cOn cI &u' (:i Tr%ng (@: - Thu nh.p thUc nh.n l ti,n lGng/ ti,n c#ng "h#ng ;6% g^8 thu 8 ngi l6% (ng nh.n (Tc hng thngA - Cc "h%Hn trH th6' l cc "h%Hn lTi 7ch ;jng ti,n h%Jc "h#ng ;jng ti,n P% ngi 09 PQng l6% (ng trH ch% ngi l6% (ng th$% hCng PZn t*i (iR8 (/ "h%Hn 2/ +i,u 2 Th#ng t n'A - Cc "h%Hn giH8 trK ;6% g^8: giH8 trK gi6 cHnhh giH8 trK (@ng ;H% hiR8/ &up hu tr7 tU ngu'Fnh giH8 trK (@ng g@p tK thiFn/ nhn (*%/ "hu'n h=c th$% hCng PZn t*i +i,u m Th#ng t n'A E7 PQ 2: NO8 201c/ th$% hTp (^ng l6% (ng "V gie6 zng } ! C#ng t' y thY zng } (Tc trH lGng hng thng l 31/2 triFu (^ng/ ng%i ti,n lGng zng } (Tc c#ng t' y trH th6' ph7 hi !iNn cu l*c ; thR th6% 1 triFu (^ng/thngA zng } phHi (@ng ;H% hiR8 ;>t ;uc l 1/2 triFu (^ng/thngA C#ng t' y ch)u trch nhiF8 np thu thu nh.p c nhn th$% &u' ()nh th6' ch% #ng }A Tr%ng nO8 zng } ch` t7nh giH8 trK gi6 cHnh ch% ;Hn thn/ "h#ng c@ ngi phQ thuc ! "h#ng pht 0inh (@ng g@p tK thiFn/ nhn (*%/ "hu'n h=cA Thu thu nh.p c nhn phHi np hng thng c56 zng } nh 06u: - Thu nh.p l8 cOn cI &u' (:i l: 31/2 triFu (^ng 1 triFu (^ng <m triFu (^ng 1/2 triFu (^ng? 22 triFu (^ng - Thu nh.p t7nh thu <Bc ()nh th$% 3hQ lQc 0 02/3--TNCN? l: <22 triFu (^ng 1/12 triFu (^ng?/0/L 22/c342 triFu (^ng
23

Thu nh.p thUc nh.n

Cc "h%Hn trH th6'

Cc "h%Hn giH8 trK

- Thu thu nh.p c nhn zng } phHi np <p PQng cch t7nh thu r t g=n th$% 3hQ lQc 0 01/3--TNCN? l: 22/c342 triFu (^ng 20s - 1/12 triFu (^ng 3/c342 triFu (^ng E7 PQ 1: aiH 09 #ng } t*i !7 PQ 2 nNu trNn ckn (Tc c#ng t' y trH th6' ti,n thuN nh l 1 triFu (^ng/thngA Thu thu nh.p c nhn phHi np hng thng c56 zng } nh 06u: BCc 1: yc ()nh ti,n thuN nh trH th6' (Tc t7nh !% thu nh.p l8 cOn cI &u' (:i - Thu nh.p l8 cOn cI &u' (:i <"h#ng g^8 ti,n thuN nh?: 31/2 triFu (^ng 1 triFu (^ng <m triFu (^ng 1/2 triFu (^ng? 22 triFu (^ng - Thu nh.p t7nh thu <Bc ()nh th$% 3hQ lQc 0 02/3--TNCN? l: <22 triFu (^ng 1/12 triFu (^ng?/0/L 22/c342 triFu (^ng - Thu nh.p ch)u thu <"h#ng g^8 ti,n thuN nh?: 22/c342 triFu (^ng m triFu (^ng 1/2 triFu (^ng 32/m342 triFu (^ng/thng - 12s T:ng thu nh.p ch)u thu <"h#ng g^8 ti,n thuN nh?: 32/m342 triFu (^ng 12s 2/3m0 triFu (^ng/thng E.' ti,n thuN nh (Tc t7nh !% thu nh.p l8 cOn cI &u' (:i l 2/3m0 triFu (^ng/thng BCc 2: yc ()nh thu nh.p t7nh thu - Thu nh.p l8 cOn cI (R &u' (:i thnh thu nh.p t7nh thu: 31/2 triFu (^ng 1 triFu (^ng 2/3m0 triFu (^ng <m triFu (^ng 1/2 triFu (^ng? 24/3m triFu (^ng/thng - Thu nh.p t7nh thu <&u' (:i th$% 3hQ lQc 0 02/3--TNCN?: <24/3m triFu (^ng - 3/22 triFu (^ng?/0/42 32/1L4 triFu (^ng/thng - Thu thu nh.p c nhn phHi np: 32/1L4 triFu (^ng 22s - 3/22 triFu (^ng c/4m4 triFu (^ng/thng - Thu nh.p ch)u thu hng thng c56 #ng } l: 31/2 triFu (^ng 1 triFu (^ng 2/3m0 triFu (^ng c/4m4 triFu (^ng c2/1L4 triFu (^ng/thng b%Jc Bc ()nh th$% cch: 32/1L4 triFu (^ng m triFu (^ng 1/2 triFu (^ng c2/1L4 triFu (^ng/thngA ;? Trng hTp c nhn thuc PiFn &u't t%n thu th$% &u' ()nh thY thu nh.p ch)u thu c56 nO8 l t:ng thu nh.p ch)u thu c56 tKng thng (Tc Bc
2c

()nh trNn cG 0M thu nh.p t7nh thu (D &u' (:iA Trng hTp c nhn c@ thu nh.p "h#ng ;6% g^8 thu tK nhi,u t: chIc trH thu nh.p thY thu nh.p ch)u thu c56 nO8 l t:ng thu nh.p ch)u thu tKng thng t*i cc t: chIc trH thu nh.p tr%ng nO8A E7 PQ 4: aiH 09 zng } t*i !7 PQ 1 nNu trNn/ ng%i thu nh.p t*i c#ng t' y/ tK thng 01/201c (n thng 2/201c #ng ckn c@ hTp (^ng nh.n thu nh.p t*i c#ng t' { l 12 triFu (^ng/thngA C#ng t' { c_ng trH th6' thu thu nh.p c nhn ch% zng }A wu't t%n thu thu nh.p c nhn c56 #ng } nO8 201c nh 06u: - T*i c#ng t' y/ thu nh.p ch)u thu nO8 c56 #ng } l: c2/1L4 triFu (^ng B 12 thng 212/2cc triFu (^ng - T*i c#ng t' {: Thu nh.p t7nh thu hng thng <&u' (:i th$% 3hQ lQc 0 02/3-TNCN?: <12 triFu (^ng 0/42 triFu (^ng?/0/L2 13/232 triFu (^ng Thu nh.p ch)u thu nO8 t*i c#ng t' {: 13/232 triFu (^ng B 2 thng 11/142 triFu (^ng - T:ng thu nh.p ch)u thu c56 #ng } nO8 201c: 212/2cc triFu (^ng 11/ 142 triFu (^ng 24L/c1m triFu (^ng - Thu nh.p t7nh thu thng: <24L/c1m triFu (^ng : 12 thng? - <m triFu (^ng 1/2 triFu (^ng? 34/402 triFu (^ng - Thu Thu nh.p c nhn phHi np tr%ng nO8: <34/402 triFu (^ng 22s - 3/22 triFu (^ng? 12 thng 4c/102 triFu (^ngA 2A COn cI t7nh thu (i !Ci thu nh.p tK h%*t (ng (*i lV B: 0/ tK (*i lV ;H% hiR8/ tK ;n hng (6 cWp l thu nh.p t7nh thu ! tf lF "hWu trK thu thu nh.p c nhnA CQ thR nh 06u: 6? Thu nh.p t7nh thu l thu nh.p ch)u thu tK h%*t (ng (*i lV B: 0/ tK h%*t (ng (*i lV ;H% hiR8/ tK ;n hng (6 cWp ;6% g^8: h%6 h^ng c56 (*i lV/ cc "h%Hn thMng PCi 8=i hYnh thIc/ cc "h%Hn h[ trT ! cc "h%Hn "hc 8 c nhn nh.n (Tc tK c#ng t' B: 0 "in thit/ P%6nh nghiFp ;H% hiR8/ P%6nh nghiFp ;n hng (6 cWpA ;? Thi (iR8 Bc ()nh thu nh.p ch)u thu l thi (iR8 c#ng t' y: 0 "in thit/ P%6nh nghiFp ;H% hiR8/ P%6nh nghiFp ;n hng (6 cWp trH thu nh.p ch% c nhnA c? Tf lF "hWu trK thu thu nh.p c nhn: cA1? C#ng t' y: 0 "in thit thUc hiFn "hWu trK thu thu nh.p c nhn th$% tf lF trNn thu nh.p t7nh thu hng thng c56 c nhn nh 06u:
22

+Gn !): 1A000 (^ng EiFt N68 Thu nh.p t7nh thu/thng +n mA000 TrNn mA000 Tf lF "hWu trK 0s 2s

cA2? }%6nh nghiFp ;H% hiR8/ P%6nh nghiFp ;n hng (6 cWp thUc hiFn "hWu trK thu thu nh.p c nhn th$% tf lF trNn thu nh.p t7nh thu hng thng c56 c nhn nh 06u: +Gn !): 1A000 (^ng EiFt N68 Thu nh.p t7nh thu/thng +n mA000 TrNn mA000 (n 20A000 TrNn 20A000 Tf lF "hWu trK 0s 2s 10s

1A COn cI t7nh thu (i !Ci ti,n t7ch l_' 8u6 ;H% hiR8 "h#ng ;>t ;uc/ ti,n t7ch l_' (@ng &up hu tr7 tU ngu'Fn l "h%Hn ti,n ph7 t7ch lup 8u6 ;H% hiR8 nhn th=/ ;H% hiR8 "h#ng ;>t ;uc "hc/ ti,n t7ch lup (@ng g@p &up hu tr7 tU ngu'Fn/ P% ngi 09 PQng l6% (ng 8u6 h%Jc (@ng g@p ch% ngi l6% (ng ! tf lF "hWu trK 10sA TrCc "hi trH ti,n ;H% hiR8/ ti,n lGng hu ch% c nhn/ P%6nh nghiFp ;H% hiR8/ c#ng t' &uHn lV &up hu tr7 tU ngu'Fn c@ trch nhiF8 "hWu trK thu th$% tf lF 10s trNn "h%Hn ti,n ph7 t7ch lup/ ti,n t7ch l_' (@ng g@p &up hu tr7 tU ngu'Fn tGng Ing !Ci phSn ngi 09 PQng l6% (ng 8u6 h%Jc (@ng g@p ch% ngi l6% (ng tK ng' 01 thng 4 nO8 2013A }%6nh nghiFp ;H% hiR8/ c#ng t' &uHn lV &up hu tr7 tU ngu'Fn c@ trch nhiF8 th$% Pti riNng phSn ph7 ;H% hiR8 nhn th=/ ;H% hiR8 "h#ng ;>t ;uc "hc/ ti,n t7ch lup (@ng g@p &up hu tr7 tU ngu'Fn P% ngi 09 PQng l6% (ng 8u6 h%Jc (@ng g@p ch% ngi l6% (ng (R l8 cOn cI t7nh thu thu nh.p c nhnA *:- hO X/c 5> ! )!- !p c!>- )!-. )f Q* ! do4 !1 )f )*: l%J '1 )*: cg ' 1A yc ()nh thu nh.p ch)u thu tK "inh P%6nh Thu nh.p ch)u thu tK "inh P%6nh (Tc Bc ()nh ;jng P%6nh thu trK cc "h%Hn chi ph7 hTp lV liNn &u6n trUc tip (n !iFc t*% r6 thu nh.p ch)u thu tr%ng "| t7nh thuA Thu nh.p ch)u thu tK "inh P%6nh (i !Ci tKng trng hTp cQ thR (Tc Bc ()nh nh 06u: 6? +i !Ci c nhn "inh P%6nh ch6 thUc hiFn ( ng php lu.t !, " t%n/
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h% (Gn chIng tKA 6A1? +i !Ci c nhn "inh P%6nh "h#ng thUc hiFn ch ( " t%n h% (Gn/ chIng tK "h#ng Bc ()nh (Tc P%6nh thu/ chi ph7 ! thu nh.p ch)u thu <06u (' g=i t>t l c nhn "inh P%6nh np thu th$% phGng php "h%n?A 6A1A1? +i !Ci c nhn "inh P%6nh np thu th$% phGng php "h%n thY thu nh.p ch)u thu Bc ()nh nh 06u: Thu nh.p ch)u thu tr%ng "| t7nh thu }%6nh thu "h%n tr%ng "| t7nh thu Tf lF thu nh.p ch)u thu Wn ()nh

Tr%ng (@: - }%6nh thu "h%n (Tc Bc ()nh th$% ti liFu "N "h6i c56 c nhn "inh P%6nh/ cG 0M Pe liFu c56 cG &u6n thu/ "t &uH (i,u tr6 P%6nh thu thUc t c56 cG &u6n thu ! V "in th68 !Wn c56 bi (^ng t !Wn thu BD/ phngA - Tf lF thu nh.p ch)u thu Wn ()nh (Tc Bc ()nh th$% hCng PZn (iR8 6Ac/ "h%Hn 1/ +i,u n'A 6A1A2? +i !Ci c nhn "inh P%6nh np thu th$% phGng php "h%n c@ 09 PQng h@6 (GnA 6A1A2A1? Trng hTp c nhn "inh P%6nh np thu th$% phGng php "h%n c@ 09 PQng h@6 (Gn &u'Rn/ nu tr%ng &uV P%6nh thu trNn h% (Gn c6% hGn P%6nh thu "h%n thY ng%i !iFc np thu th$% P%6nh thu "h%n ckn phHi np ;: 0ung thu thu nh.p c nhn (i !Ci phSn P%6nh thu trNn h% (Gn c6% hGn P%6nh thu "h%nA 6A1A2A2? Trng hTp c nhn "inh P%6nh np thu th$% phGng php "h%n 09 PQng h@6 (Gn P% cG &u6n thu ;n l\ th$% tKng 0 thY "h6i ! np thu thu nh.p c nhn th$% tf lF 10s t7nh trNn thu nh.p ch)u thu c56 tKng lSn pht 0inhA Thu nh.p ch)u thu c56 tKng lSn pht 0inh (Tc Bc ()nh nh 06u: Thu nh.p ch)u thu tKng lSn pht 0inh }%6nh thu t7nh thu nh.p ch)u thu tKng lSn pht 0inh Tf lF thu nh.p ch)u thu Wn ()nh

Tr%ng (@: - }%6nh thu t7nh thu nh.p ch)u thu tKng lSn pht 0inh (Tc Bc ()nh th$% hTp (^ng ! cc chIng tK 8u6 ;nA - Tf lF thu nh.p ch)u thu Wn ()nh (Tc Bc ()nh th$% hCng PZn t*i (iR8 6Ac/ "h%Hn 1/ +i,u n'A 6A1A2A3? Trng hTp c nhn "inh P%6nh np thu th$% phGng php "h%n 09 PQng h@6 (Gn &u'Rn c@ 'Nu cSu h%n thu thu nh.p c nhn thY P%6nh thu t7nh thu c56 nO8 (Tc Bc ()nh nh 06u: - Nu P%6nh thu trNn h@6 (Gn c56 cH nO8 thWp hGn P%6nh thu "h%n thY P%6nh thu t7nh thu c56 nO8 l P%6nh thu "h%nA - Nu P%6nh thu trNn h@6 (Gn c56 cH nO8 c6% hGn P%6nh thu "h%n thY P%6nh thu t7nh thu c56 nO8 l P%6nh thu trNn h@6 (GnA
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6A2? +i !Ci c nhn "inh P%6nh ch` h*ch t%n (Tc P%6nh thu "h#ng h*ch t%n (Tc chi ph7 thY thu nh.p ch)u thu (Tc Bc ()nh nh 06u: Thu nh.p ch)u thu tr%ng "| t7nh thu }%6nh thu t7nh thu nh.p ch)u thu tr%ng "| t7nh thu Tf lF thu Thu nh.p ch)u nh.p ch)u thu "hc tr%ng thu Wn ()nh "| t7nh thu

Tr%ng (@: - }%6nh thu t7nh thu nh.p ch)u thu tr%ng "| t7nh thu (Tc Bc ()nh th$% hCng PZn t*i (iR8 ;A1/ "h%Hn 1/ +i,u n'A - Tf lF thu nh.p ch)u thu Wn ()nh (Tc Bc ()nh th$% hCng PZn t*i (iR8 6Ac/ "h%Hn 1/ +i,u n'A - Thu nh.p ch)u thu "hc l cc "h%Hn thu nh.p pht 0inh tr%ng &u trYnh "inh P%6nh g^8: ti,n ph*t !i ph*8 hTp (^ngh ti,n ph*t P% ch.8 th6nh t%nh ti,n lDi ngn hng tr%ng &u trYnh th6nh t%nh ti,n lDi P% ;n hng trH ch.8/ trH g@ph ti,n lDi P% ;n ti 0Hn c ()nhh ti,n ;n ph liFu/ ph ph]8 ! thu nh.p ch)u thu "hcA 6A3? +i !Ci c nhn "inh P%6nh lu (ng <;u#n chu'n? ! c nhn "h#ng "inh P%6nh c@ pht 0inh h%*t (ng ;n hng h@6/ cung Ing P)ch !Q cSn c@ h@6 (Gn (R gi6% ch% "hch hngA C nhn "inh P%6nh lu (ng <;u#n chu'n? ! c nhn "h#ng "inh P%6nh c@ pht 0inh h%*t (ng ;n hng h@6/ cung Ing P)ch !Q cSn c@ h@6 (Gn (R gi6% ch% "hch hng "h6i ! np thu thu nh.p c nhn th$% tf lF 10s t7nh trNn thu nh.p ch)u thu c56 tKng lSn pht 0inhA Thu nh.p ch)u thu c56 tKng lSn pht 0inh (Tc Bc ()nh tGng tU nh (i !Ci c nhn "inh P%6nh np thu th$% phGng php "h%n 09 PQng h@6 (Gn P% cG &u6n thu ;n l\ th$% tKng 0 th$% hCng PZn t*i tit 6A1A2A2/ (iR8 6/ "h%Hn 1/ +i,u n'A 6Ac? Tf lF thu nh.p ch)u thu Wn ()nh Tf lF thu nh.p ch)u thu Wn ()nh t7nh trNn P%6nh thu p PQng (i !Ci c nhn "inh P%6nh ch6 thUc hiFn ( ng php lu.t !, " t%n/ h% (Gn/ chIng tKh c nhn "inh P%6nh lu (ng ! c nhn "h#ng "inh P%6nh nh 06u: Ho) 5 ' 3hn phi/ cung cWp hng h% })ch !Q/ B' PUng "h#ng ;6% thSu ngu'Nn !.t liFu SHn BuWt/ !.n tHi/ P)ch !Q c@ g>n !Ci hng h%/ B' PUng c@ ;6% thSu ngu'Nn !.t liFu b%*t (ng "inh P%6nh "hc
2L

Ti l+ )!- !p c!>)!-. j 5> ! klm 4 30 12 12

+i !Ci c nhn "inh P%6nh nhi,u ngnh ngh, thY p PQng th$% tf lF c56 h%*t (ng "inh P%6nh ch7nhA Trng hTp c nhn thUc t "inh P%6nh nhi,u ngnh ngh, ! "h#ng Bc ()nh (Tc ngnh ngh, "inh P%6nh ch7nh thY p PQng th$% tf lF c56 b%*t (ng "inh P%6nh "hcA ;? +i !Ci c nhn "inh P%6nh thUc hiFn (S' (5 ch ( " t%n h% (Gn/ chIng tK thY thu nh.p ch)u thu (Tc Bc ()nh nh 06u: Thu nh.p ch)u thu tr%ng "| t7nh thu }%6nh thu t7nh thu nh.p ch)u thu tr%ng "| t7nh thu Chi ph7 hTp lV (Tc trK tr%ng "| t7nh thu Thu nh.p ch)u thu "hc tr%ng "| t7nh thu

;A1? }%6nh thu t7nh thu nh.p ch)u thu tr%ng "| t7nh thu }%6nh thu (R t7nh thu nh.p ch)u thu tK "inh P%6nh l t%n ; ti,n ;n hng h%/ ti,n gi6 c#ng/ ti,n h%6 h^ng/ ti,n cung Ing hng h%/ P)ch !Q pht 0inh tr%ng "| t7nh thu ;6% g^8 cH "h%Hn trT gi/ phQ thu/ phQ tri 8 c nhn "inh P%6nh (Tc hMng "h#ng phn ;iFt (D thu (Tc ti,n h6' ch6 thu (Tc ti,n ! (Tc Bc ()nh th$% 0: 0ch " t%nA ;A1A1? Thi (iR8 Bc ()nh P%6nh thu (R t7nh thu nh.p ch)u thu nh 06u: ;A1A1A1? +i !Ci h%*t (ng ;n hng h% l thi (iR8 chu'Rn gi6% &u',n 0M heu/ &u',n 09 PQng hng h% h%Jc thi (iR8 l.p h% (Gn ;n hngA ;A1A1A2? +i !Ci h%*t (ng cung Ing P)ch !Q l thi (iR8 h%n thnh !iFc cung Ing P)ch !Q ch% ngi 8u6 h%Jc thi (iR8 l.p h% (Gn cung Ing P)ch !QA +i !Ci h%*t (ng ch% thuN nh/ &u',n 09 PQng (Wt/ 8Jt nCc/ ti 0Hn "hc l thi (iR8 hTp (^ng ch% thuN c@ hiFu lUcA Trng hTp thi (iR8 l.p h% (Gn trCc thi (iR8 chu'Rn gi6% &u',n 0M heu hng h% <h%Jc P)ch !Q h%n thnh? thY thi (iR8 Bc ()nh P%6nh thu (Tc t7nh th$% thi (iR8 l.p h% (Gn h%Jc ngTc l*iA ;A1A2? }%6nh thu (R t7nh thu nh.p ch)u thu (i !Ci 8t 0 trng hTp (Tc Bc ()nh nh 06u: ;A1A2A1? +i !Ci hng h% ;n th$% phGng thIc trH g@p (Tc Bc ()nh th$% gi ;n hng h% trH ti,n 8t lSn/ "h#ng ;6% g^8 ti,n lDi trH g@pA ;A1A2A2? +i !Ci hng h%/ P)ch !Q ;n th$% phGng thIc trH ch.8 l ti,n ;n hng h%/ P)ch !Q trH 8t lSn/ "h#ng ;6% g^8 ti,n lDi trH ch.8A Trng hTp !iFc th6nh t%n th$% hTp (^ng 8u6 ;n th$% phGng thIc trH g@p/ trH ch.8 "d% Pi nhi,u "| t7nh thu th$% P%6nh thu l 0 ti,n phHi thu c56 ngi 8u6 tr%ng "| t7nh thu "h#ng ;6% g^8 lDi trH g@p/ trH ch.8 th$% thi h*n &u' ()nh tr%ng hTp (^ngA EiFc Bc ()nh chi ph7 "hi Bc ()nh thu nh.p ch)u thu (i !Ci hng h% ;n trH g@p/ trH ch.8 thUc hiFn th$% ngu'Nn t>c chi ph7 phHi phX hTp !Ci P%6nh thuA ;A1A2A3? +i !Ci hng h%/ P)ch !Q P% c nhn "inh P%6nh l8 r6 PXng (R tr6% (:i/ ;iu/ tJng/ tr6ng ;)/ thMng ch% ngi l6% (ng/ P%6nh thu (Tc Bc
2m

()nh th$% gi ;n hng h%/ P)ch !Q cXng l%*i h%Jc tGng (Gng trNn th) trng t*i thi (iR8 tr6% (:i/ ;iu/ tJng/ tr6ng ;)/ thMng ch% ngi l6% (ngA ;A1A2Ac? +i !Ci hng h%/ P)ch !Q P% c nhn "inh P%6nh l8 r6 tU PXng (R phQc !Q ch% &u trYnh 0Hn BuWt/ "inh P%6nh c56 c nhn thY P%6nh thu l chi ph7 0Hn BuWt r6 0Hn ph]8 hng h%/ P)ch !Q (@A ;A1A2A2? +i !Ci h%*t (ng gi6 c#ng hng h% thY P%6nh thu l t:ng 0 ti,n thu !, tK h%*t (ng gi6 c#ng ;6% g^8 cH ti,n c#ng/ nhiNn liFu/ (ng lUc/ !.t liFu phQ ! chi ph7 "hc phQc !Q ch% !iFc gi6 c#ng hng h%A ;A1A2A1? +i !Ci nh.n (*i lV/ "V g9i ;n hng ( ng gi &u' ()nh c56 c nhn "inh P%6nh gi6% (*i lV/ "V g9i hMng h%6 h^ng thY P%6nh thu l ti,n h%6 h^ng (Tc hMng th$% hTp (^ng (*i lV/ "V g9i hng h%A ;A1A2A4? +i !Ci h%*t (ng ch% thuN ti 0Hn/ P%6nh thu (Tc Bc ()nh th$% hTp (^ng "h#ng phn ;iFt (D nh.n ti,n h6' ch6 nh.n ti,nA Trng hTp ;Nn thuN trH ti,n thuN trCc ch% nhi,u nO8 thY P%6nh thu (R t7nh thu nh.p ch)u thu (Tc phn ;: ch% 0 nO8 trH ti,n trCc h%Jc Bc ()nh th$% P%6nh thu trH ti,n 8t lSnA ;A1A2AL? +i !Ci h%*t (ng B' PUng/ l>p (Jt l gi tr) c#ng trYnh/ gi tr) h*ng 8Qc c#ng trYnh h%Jc gi tr) "hi lTng c#ng trYnh nghiF8 thu ;n gi6%A Trng hTp B' PUng/ l>p (Jt "h#ng ;6% thSu ngu'Nn !.t liFu/ 8' 8@c/ thit ;) thY P%6nh thu t7nh thu l 0 ti,n tK h%*t (ng B' PUng/ l>p (Jt "h#ng ;6% g^8 gi tr) ngu'Nn !.t liFu/ 8' 8@c/ thit ;)A Trng hTp B' PUng/ l>p (Jt c@ ;6% thSu ngu'Nn !.t liFu/ 8' 8@c/ thit ;) thY P%6nh thu t7nh thu l 0 ti,n tK h%*t (ng B' PUng/ l>p (Jt ;6% g^8 cH gi tr) ngu'Nn !.t liFu/ 8' 8@c/ thit ;)A ;A1A2Am? +i !Ci h%*t (ng !.n tHi l t%n ; P%6nh thu !.n chu'Rn hnh "hch/ hnh lV/ hng h@6 pht 0inh tr%ng "| t7nh thuA ;A2? Cc "h%Hn chi ph7 hTp lV (Tc trK Chi ph7 hTp lV (Tc trK l cc "h%Hn chi ph7 thUc t pht 0inh/ c@ liNn &u6n trUc tip (n h%*t (ng 0Hn BuWt/ "inh P%6nh c56 c nhn ! c@ (5 h% (Gn/ chIng tK th$% &u' ()nh c56 php lu.tA CQ thR nh 06u: ;A2A1? Chi ph7 ti,n lGng/ ti,n c#ng/ phQ cWp/ trT cWp/ cc "h%Hn thX l6% ! cc chi ph7 "hc trH ch% ngi l6% (ng th$% hTp (^ng l6% (ng/ hTp (^ng P)ch !Q h%Jc tho6 Cc l6% (ng t.p thR th$% &u' ()nh c56 B lu.t -6% (ngA +i !Ci chi ph7 ti,n lGng/ ti,n c#ng "h#ng ;6% g^8 "h%Hn ti,n lGng/ ti,n c#ng c56 c nhn l ch5 h "inh P%6nh h%Jc cc thnh !iNn (Ing tNn tr%ng aiW' chIng nh.n (Ong "V "inh P%6nh c56 nh@8 "inh P%6nhA +i !Ci ti,n tr6ng phQc trH ch% ngi l6% (ng "h#ng !Tt &u 2A000A000 (^ng/ngi/nO8A Trng hTp chi tr6ng phQc cH ;jng ti,n ! hiFn !.t ch% ngi l6% (ng thY 8Ic chi ti (6 (R t7nh !% chi ph7 (Tc trK "hi Bc ()nh thu nh.p ch)u thu "h#ng !Tt &u 2A000A000 (^ng/ngi/nO8A +i !Ci nheng ngnh "inh P%6nh c@ t7nh chWt (Jc thX thY chi ph7 n' (Tc thUc hiFn th$% &u' ()nh c56
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B Ti ch7nhA ;A2A2? Chi ph7 ngu'Nn liFu/ !.t liFu/ nhiNn liFu/ nOng lTng/ hng h% thUc t 09 PQng !% 0Hn BuWt/ "inh P%6nh hng h%/ P)ch !Q liNn &u6n (n !iFc t*% r6 P%6nh thu/ thu nh.p ch)u thu tr%ng "| (Tc t7nh th$% 8Ic tiNu h6% hTp lV/ gi thUc t BuWt "h% P% h gi6 (Ynh/ c nhn "inh P%6nh tU Bc ()nh ! ch)u trch nhiF8 trCc php lu.tA Trng hTp 8t 0 ngu'Nn liFu/ !.t liFu/ nhiNn liFu/ hng h% (D (Tc Nh nCc ;6n hnh ()nh 8Ic tiNu h6% thY thUc hiFn th$% ()nh 8Ic c56 Nh nCc (D ;6n hnhA u=i trng hTp t:n thWt !.t t/ ti 0Hn/ ti,n !n/ hng h% (,u "h#ng (Tc t7nh gi tr) t:n thWt (@ !% chi ph7 hTp lV trK trng hTp t:n thWt P% thiNn t6i/ h%H h%*n/ P)ch ;Fnh ! cc trng hTp ;Wt "hH "hng "hc "h#ng (Tc ;^i thngA +i !Ci !.t t hng h% !K6 PXng ch% tiNu PXng c nhn/ !K6 PXng ch% "inh P%6nh thY ch` (Tc t7nh !% chi ph7 phSn 09 PQng !% "inh P%6nhA ;A2A3? Chi ph7 "hWu h6%/ Pu' tu/ ;H% Plng ti 0Hn c ()nh 09 PQng ch% h%*t (ng 0Hn BuWt/ "inh P%6nh hng h%/ P)ch !QA CQ thR nh 06u: ;A2A3A1? Ti 0Hn c ()nh (Tc tr7ch "hWu h6% t7nh !% chi ph7 hTp lV phHi (p Ing cc (i,u "iFn 06u: - Ti 0Hn c ()nh 09 PQng !% 0Hn BuWt/ "inh P%6nhA - Ti 0Hn c ()nh phHi c@ (S' (5 h@6 (Gn/ chIng tK ! cc giW' t hTp php "hc chIng 8inh ti 0Hn c ()nh thuc &u',n 0M heu c56 c nhn "inh P%6nhA - Ti 0Hn c ()nh phHi (Tc &uHn lV/ th$% Pti/ h*ch t%n tr%ng 0: 0ch " t%n c56 c nhn "inh P%6nh th$% ch ( &uHn lV ! h*ch t%n " t%n hiFn hnhA niNng tr7ch "hWu h6% (i !Ci ti 0Hn c ()nh l # t# chM ngi tK 0m ch[ ng^i trM Bung "h#ng (Tc t7nh !% chi ph7 hTp lVA ;A2A3A2? uIc tr7ch "hWu h6% ti 0Hn c ()nh (Tc t7nh !% chi ph7 hTp lV th$% &u' ()nh !, ch ( &uHn lV/ 09 PQng ! tr7ch "hWu h6% ti 0Hn c ()nhA ;A2A3A3? Ti 0Hn c ()nh (D "hWu h6% ht gi tr) nhng !Zn tip tQc (Tc 09 PQng ch% 0Hn BuWt/ "inh P%6nh thY "h#ng (Tc tr7ch "hWu h6%A +i !Ci ti 0Hn c ()nh !K6 09 PQng ch% 8Qc (7ch "inh P%6nh/ !K6 09 PQng ch% 8Qc (7ch "hc thY chi ph7 "hWu h6% (Tc t7nh !% chi ph7 hTp lV tGng Ing 8Ic ( 09 PQng ti 0Hn ch% "inh P%6nhA ;A2Ac? Chi ph7 trH lDi cc "h%Hn ti,n !6' !n 0Hn BuWt/ "inh P%6nh hng h% P)ch !Q liNn &u6n trUc tip (n !iFc t*% r6 P%6nh thu/ thu nh.p ch)u thuA uIc lDi 0uWt ti,n !6' (Tc t7nh th$% lDi 0uWt thUc t cOn cI !% hTp (^ng !6' !n c56 cc t: chIc t7n PQng/ chi nhnh ngn hng nCc ng%i h%Jc t: chIc
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"inh tA Trng hTp !6' c56 cc (i tTng "h#ng phHi l t: chIc t7n PQng/ chi nhnh ngn hng nCc ng%i h%Jc t: chIc "inh t thY chi ph7 trH lDi ti,n !6' (Tc cOn cI !% hTp (^ng !6' nhng 8Ic ti (6 "h#ng &u 1/2 lSn 8Ic lDi 0uWt cG ;Hn P% Ngn hng Nh nCc EiFt N68 c#ng ; t*i thi (iR8 !6'A Chi ph7 trH lDi ti,n !6' nNu trNn "h#ng ;6% g^8 trH lDi ti,n !6' (R g@p !n thnh l.p cG 0M c56 c nhn "inh P%6nhA ;A2A2? Chi ph7 &uHn lV/ ;6% g^8: ;A2A2A1? Chi ph7 trH ti,n (iFn/ ti,n nCc/ ti,n (iFn th%*i/ ti,n 8u6 !On phkng ph]8/ ti,n thuN "iR8 t%n/ ti,n thuN P)ch !Q php lV/ ti,n thuN thit "/ ti,n 8u6 ;H% hiR8 ti 0Hn/ ti,n P)ch !Q "p thu.t ! P)ch !Q 8u6 ng%i "hcA ;A2A2A2? Cc "h%Hn chi ph7 (R c@ cc ti 0Hn "h#ng thuc ti 0Hn c ()nh nh chi 8u6 ! 09 PQng cc ti liFu "p thu.t/ ;jng 0ng ch/ giW' phdp chu'Rn gi6% c#ng nghF/ nhDn hiFu thGng 8*i (Tc phn ;: PSn !% chi ph7 "inh P%6nhA ;A2A2A3? Ti,n thuN ti 0Hn c ()nh h%*t (ng th$% hTp (^ng thuNA Trng hTp trH ti,n thuN ti 0Hn c ()nh 8t lSn ch% nhi,u nO8 thY ti,n thuN (Tc phn ;: PSn !% chi ph7 0Hn BuWt/ "inh P%6nh th$% 0 nO8 09 PQng ti 0Hn c ()nhA ;A2A2Ac? Chi ph7 P)ch !Q 8u6 ng%i/ thuN ng%i "hc phQc !Q trUc tip ch% h%*t (ng 0Hn BuWt/ "inh P%6nh hng h%/ P)ch !Q c@ chIng tK/ h% (Gn th$% ch ( &u' ()nhA ;A2A2A2? Chi !, tiNu thQ hng h%/ P)ch !Q ;6% g^8: chi ph7 ;H% &uHn/ (@ng g@i/ !.n chu'Rn/ ;c Bp/ thuN "h% ;Di/ ;H% hnh 0Hn ph]8/ hng h%A ;A2A1? Cc "h%Hn thu/ ph7 ! lF ph7/ ti,n thuN (Wt phHi np c@ liNn &u6n (n h%*t (ng 0Hn BuWt/ "inh P%6nh hng h%/ P)ch !Q th$% &u' ()nh c56 php lu.t <trK thu thu nh.p c nhn/ thu gi tr) gi6 tOng (Su !% (D (Tc "hWu trK ! cc "h%Hn thu/ ph7/ lF ph7 ! thu "hc "h#ng (Tc t7nh !% chi ph7 th$% &u' ()nh c56 php lu.t liNn &u6n?/ ;6% g^8: ;A2A1A1? Thu 8#n ;i/ thu BuWt "h]u/ thu nh.p "h]u/ thu tiNu thQ (Jc ;iFt/ thu ti ngu'Nn/ thu 09 PQng (Wt n#ng nghiFp/ thu 09 PQng (Wt phi n#ng nghiFp/ thu ;H% !F 8#i trng/ ti,n thuN (Wt/ ti,n thuN 8Jt nCcA ;A2A1A2? Thu gi tr) gi6 tOng 8 php lu.t &u' ()nh (Tc t7nh !% chi ph7A ;A2A1A3? Cc "h%Hn ph7/ lF ph7 8 cG 0M "inh P%6nh thUc np !% ngn 0ch Nh nCc th$% &u' ()nh c56 php lu.t !, ph7/ lF ph7A ;A2A4? 3hSn chi phQ cWp ch% ngi l6% (ng (i c#ng tc <"h#ng ;6% g^8 ti,n (i l*i ! ti,n M? ti (6 l h6i lSn 8Ic &u' ()nh th$% hCng PZn c56 B Ti ch7nh (i !Ci cn ; c#ng chIc/ !iNn chIc Nh nCcA Chi ph7 (i l*i ! ti,n thuN ch[ M ch% ngi l6% (ng (i c#ng tc nu c@ (S' (5 h@6 (Gn chIng tK hTp php th$% &u' ()nh (Tc t7nh !% chi ph7 (Tc trK "hi Bc ()nh thu nh.p ch)u thuA Trng hTp c nhn "inh P%6nh c@ "h%n ti,n (i l*i ! ti,n M ch% ngi l6% (ng thY (Tc t7nh !% chi ph7 (Tc trK "h%Hn chi
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"h%n ti,n (i l*i ! ti,n M th$% &u' ()nh c56 B Ti ch7nh (i !Ci cn ; c#ng chIc/ !iNn chIc Nh nCcA ;A2AL? Cc "h%Hn chi ph7 "hc liNn &u6n trUc tip (n !iFc t*% r6 P%6nh thu/ thu nh.p ch)u thu c@ chIng tK/ h% (Gn th$% ch ( &u' ()nhA ;A3? Thu nh.p ch)u thu "hc Thu nh.p ch)u thu "hc l cc "h%Hn thu nh.p pht 0inh tr%ng &u trYnh "inh P%6nh g^8: ti,n ph*t !i ph*8 hTp (^ngh ti,n ph*t P% ch.8 th6nh t%nh ti,n lDi ngn hng tr%ng &u trYnh th6nh t%nh ti,n lDi P% ;n hng trH ch.8/ trH g@ph ti,n lDi P% ;n ti 0Hn c ()nhh ti,n ;n ph liFu/ ph ph]8 ! thu nh.p ch)u thu "hcA c? +i !Ci nh@8 c nhn "inh P%6nh Trng hTp nhi,u ngi cXng (Ing tNn tr%ng 8t aiW' chIng nh.n (Ong "V "inh P%6nh "R cH trng hTp ch% thuN nh/ thuN 8Jt ;jng c@ nhi,u ngi cXng (Ing tNn tr%ng aiW' chIng nh.n &u',n 09 PQng (Wt/ &u',n 0M heu nh M ! ti 0Hn "hc g>n li,n !Ci (Wt <g=i chung l nh@8 c nhn "inh P%6nh?/ 06u "hi (D Bc ()nh (Tc thu nh.p ch)u thu tK "inh P%6nh th$% hCng PZn t*i (iR8 6 ! ;/ "h%Hn 1/ +i,u n'/ thu nh.p ch)u thu c56 8[i c nhn (Tc phn chi6 th$% 8t tr%ng cc cch 06u (': cA1? Th$% tf lF !n g@p c56 tKng c nhn ghi tr%ng aiW' chIng nh.n (Ong "V "inh P%6nhA cA2? Th$% th%H thu.n gie6 cc c nhnA cA3? Th$% 0 ;Ynh &un thu nh.p (Su ngi tr%ng trng hTp aiW' chIng nh.n (Ong "V "inh P%6nh "h#ng Bc ()nh tf lF !n g@p h%Jc "h#ng c@ th%H thu.n !, phn chi6 thu nh.p gie6 cc c nhnA TrNn cG 0M thu nh.p ch)u thu c56 8[i c nhn cXng th68 gi6 "inh P%6nh (D Bc ()nh th$% ngu'Nn t>c phn chi6 nNu trNn/ tKng c nhn (Tc t7nh cc "h%Hn giH8 trK th$% hCng PZn t*i +i,u m/ Th#ng t n' (R Bc ()nh thu nh.p t7nh thu ! 0 thu thu nh.p c nhn phHi np riNng ch% tKng c nhnA 2A Thu nh.p ch)u thu tK ti,n lGng/ ti,n c#ng 6? Thu nh.p ch)u thu tK ti,n lGng/ ti,n c#ng (Tc Bc ()nh ;jng t:ng 0 ti,n lGng/ ti,n c#ng/ ti,n thX l6%/ cc "h%Hn thu nh.p "hc c@ t7nh chWt ti,n lGng/ ti,n c#ng 8 ngi np thu nh.n (Tc tr%ng "| t7nh thu th$% hCng PZn t*i "h%Hn 2/ +i,u 2 Th#ng t n'A ;? Thi (iR8 Bc ()nh thu nh.p ch)u thuA Thi (iR8 Bc ()nh thu nh.p ch)u thu (i !Ci thu nh.p tK ti,n lGng/ ti,n c#ng l thi (iR8 t: chIc/ c nhn trH thu nh.p ch% ngi np thuA niNng thi (iR8 Bc ()nh thu nh.p ch)u thu (i !Ci "h%Hn ti,n ph7 8u6 0Hn ph]8 ;H% hiR8 c@ t7ch l_' th$% hCng PZn t*i (iR8 (A2/ "h%Hn 2/ +i,u 2 Th#ng t n' l thi (iR8 P%6nh nghiFp ;H% hiR8/ c#ng t' &uHn lV &up heu tr7 tU ngu'Fn trH ti,n ;H% hiR8A
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3A Thu nh.p ch)u thu (i !Ci c nhn !K6 c@ thu nh.p tK "inh P%6nh/ !K6 c@ thu nh.p tK ti,n lGng/ ti,n c#ng l t:ng thu nh.p ch)u thu tK "inh P%6nh ! thu nh.p ch)u thu tK ti,n lGng/ ti,n c#ngA *:- nO C/c Q!oR '*R8 )Vf Cc "h%Hn giH8 trK th$% hCng PZn t*i +i,u n' l cc "h%Hn (Tc trK !% thu nh.p ch)u thu c56 c nhn trCc "hi Bc ()nh thu nh.p t7nh thu tK ti,n lGng/ ti,n c#ng/ tK "inh P%6nhA CQ thR nh 06u: 1A aiH8 trK gi6 cHnh Th$% &u' ()nh t*i +i,u 1m -u.t Thu thu nh.p c nhnh "h%Hn c/ +i,u 1 -u.t 096 (:i/ ;: 0ung 8t 0 (i,u c56 -u.t thu thu nh.p c nhnh +i,u 12 Ngh) ()nh 0 12/2013/N+-C3/ !iFc giH8 trK gi6 cHnh (Tc thUc hiFn nh 06u: 6? aiH8 trK gi6 cHnh l 0 ti,n (Tc trK !% thu nh.p ch)u thu trCc "hi t7nh thu (i !Ci thu nh.p tK "inh P%6nh/ thu nh.p tK ti,n lGng/ ti,n c#ng c56 ngi np thu l c nhn c tr A Trng hTp c nhn c tr !K6 c@ thu nh.p tK "inh P%6nh/ !K6 c@ thu nh.p tK ti,n lGng/ ti,n c#ng thY t7nh giH8 trK gi6 cHnh 8t lSn !% t:ng thu nh.p tK "inh P%6nh ! tK ti,n lGng/ ti,n c#ngA ;? uIc giH8 trK gi6 cHnh ;A1? +i !Ci ngi np thu l m triFu (^ng/thng/ 10L triFu (^ng/nO8A ;A2? +i !Ci 8[i ngi phQ thuc l 3/1 triFu (^ng/thngA c? Ngu'Nn t>c t7nh giH8 trK gi6 cHnh cA1? aiH8 trK gi6 cHnh ch% ;Hn thn ngi np thu: cA1A1? Ngi np thu c@ nhi,u ngu^n thu nh.p tK ti,n lGng/ ti,n c#ng/ tK "inh P%6nh thY t*i 8t thi (iR8 <t7nh (5 th$% thng? ngi np thu lU6 ch=n t7nh giH8 trK gi6 cHnh ch% ;Hn thn t*i 8t nGiA cA1A2? +i !Ci ngi nCc ng%i l c nhn c tr t*i EiFt N68 (Tc t7nh giH8 trK gi6 cHnh ch% ;Hn thn tK thng 01 h%Jc tK thng (n EiFt N68 tr%ng trng hTp c nhn lSn (Su tiNn c@ 8Jt t*i EiFt N68 (n thng "t th c hTp (^ng l6% (ng ! ri EiFt N68 tr%ng nO8 t7nh thu <(Tc t7nh (5 th$% thng?A E7 PQ L: zng l ngi nCc ng%i (n EiFt N68 l8 !iFc liNn tQc tK ng' 01/3/201cA +n ng' 12/11/201c/ #ng "t th c bTp (^ng l6% (ng ! !, nCcA TK ng' 01/3/201c (n "hi !, nCc #ng c@ 8Jt t*i EiFt N68 trNn 1L3 ng'A Nh !.'/ nO8 201c/ #ng l c nhn c tr ! (Tc giH8 trK gi6 cHnh ch% ;Hn thn tK thng 01 (n ht thng 11 nO8 201cA E7 PQ m: B a l ngi nCc ng%i (n EiFt N68 lSn (Su tiNn !% ng' 21/m/2013A Ng' 12/1/201c/ B a "t th c hTp (^ng l6% (ng ! ri EiFt N68A Tr%ng "h%Hng thi gi6n tK ng' 21/m/2013 (n ng' 12/1/201c B a c@ 8Jt t*i EiFt N68 1L4 ng'A Nh !.' tr%ng nO8 t7nh thu (Su tiNn <tK ng' 21/m/2013 (n ng' 20/m/201c?/ B a (Tc Bc ()nh l c nhn c tr c56 EiFt N68 ! (Tc giH8 trK gi6 cHnh ch% ;Hn thn tK thng m/2013 (n ht thng 1/201cA
3c

cA1A3? Trng hTp tr%ng nO8 t7nh thu c nhn ch6 giH8 trK ch% ;Hn thn h%Jc giH8 trK ch% ;Hn thn ch6 (5 12 thng thY (Tc giH8 trK (5 12 thng "hi thUc hiFn &u't t%n thu th$% &u' ()nhA cA2? aiH8 trK gi6 cHnh ch% ngi phQ thuc cA2A1? Ngi np thu (Tc t7nh giH8 trK gi6 cHnh ch% ngi phQ thuc nu ngi np thu (D (Ong "V thu ! (Tc cWp 8D 0 thuA cA2A2? rhi ngi np thu (Ong "V giH8 trK gi6 cHnh ch% ngi phQ thuc 0~ (Tc cG &u6n thu cWp 8D 0 thu ch% ngi phQ thuc ! (Tc t*8 t7nh giH8 trK gi6 cHnh tr%ng nO8 "R tK "hi (Ong "VA +i !Ci ngi phQ thuc (D (Tc (Ong "V giH8 trK gi6 cHnh trCc ng' Th#ng t n' c@ hiFu lUc thi hnh thY tip tQc (Tc giH8 trK gi6 cHnh ch% (n "hi (Tc cWp 8D 0 thuA cA2A3? Trng hTp ngi np thu ch6 t7nh giH8 trK gi6 cHnh ch% ngi phQ thuc tr%ng nO8 t7nh thu thY (Tc t7nh giH8 trK ch% ngi phQ thuc "R tK thng pht 0inh nghg6 !Q nu#i Plng "hi ngi np thu thUc hiFn &u't t%n thu ! c@ (Ong "V giH8 trK gi6 cHnh ch% ngi phQ thucA niNng (i !Ci ngi phQ thuc "hc th$% hCng PZn t*i tit PAc/ (iR8 P/ "h%Hn 1/ +i,u n' thi h*n (Ong "V giH8 trK gi6 cHnh ch.8 nhWt l ng' 31 thng 12 c56 nO8 t7nh thu/ &u thi h*n nNu trNn thY "h#ng (Tc t7nh giH8 trK gi6 cHnh ch% nO8 t7nh thu (@A cA2Ac? u[i ngi phQ thuc ch` (Tc t7nh giH8 trK 8t lSn !% 8t ngi np thu tr%ng nO8 t7nh thuA Trng hTp nhi,u ngi np thu c@ chung ngi phQ thuc phHi nu#i Plng thY ngi np thu tU th%H thu.n (R (Ong "V giH8 trK gi6 cHnh !% 8t ngi np thuA P? Ngi phQ thuc ;6% g^8: PA1? C%n: c%n (\/ c%n nu#i hTp php/ c%n ng%i gi th / c%n riNng c56 !T/ c%n riNng c56 ch^ng/ cQ thR g^8: PA1A1? C%n PCi 1L tu:i <t7nh (5 th$% thng?A E7 PQ 10: C%n #ng b 0inh ng' 22 thng 4 nO8 201c thY (Tc t7nh l ngi phQ thuc tK thng 4 nO8 201cA PA1A2? C%n tK 1L tu:i trM lNn ;) "hu't t.t/ "h#ng c@ "hH nOng l6% (ngA PA1A3? C%n (6ng th$% h=c t*i EiNt N68 h%Jc nGc ng%6i t6i ;c h%c (*i h=c/ c6% (ng/ trung h=c chu'Nn nghiFp/ P*' ngh,/ "R cH c%n tK 1L tu:i trM lNn (6ng h=c ;.c h=c ph: th#ng <t7nh cH tr%ng thi gi6n ch "t &uH thi (*i h=c tK thng 1 (n thng m nO8 lCp 12? "h#ng c@ thu nh.p h%Jc c@ thu nh.p ;Ynh &un thng tr%ng nO8 tK tWt cH cc ngu^n thu nh.p "h#ng !Tt &u 1A000A000 (^ngA PA2? ET h%Jc ch^ng c56 ngi np thu (p Ing (iFu "iFn t*i (iR8 (/ "h%Hn 1/ +i,u n'A PA3? Ch6 (\/ 8v (\h ch6 !T/ 8v !T <h%Jc ch6 ch^ng/ 8v ch^ng?h ch6 PTng/ 8v "h ch6 nu#i/ 8v nu#i hTp php c56 ngi np thu (p Ing (i,u "iFn t*i (iR8 (/ "h%Hn 1/ +i,u n'A
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PAc? Cc c nhn "hc "h#ng nGi nGng tU6 8 ngi np thu (6ng phHi trUc tip nu#i Plng ! (p Ing (i,u "iFn t*i (iR8 (/ "h%Hn 1/ +i,u n' ;6% g^8: PAcA1? nh rut/ ch) rut/ $8 rut c56 ngi np thuA PAcA2? zng ni/ ; nih #ng ng%*i/ ; ng%*ih c# rut/ PY rut/ c.u rut/ ch rut/ ;c rut c56 ngi np thuA PAcA3? Chu rut c56 ngi np thu ;6% g^8: c%n c56 6nh rut/ ch) rut/ $8 rutA PAcAc? Ngi phHi trUc tip nu#i Plng "hc th$% &u' ()nh c56 php lu.tA (? C nhn (Tc t7nh l ngi phQ thuc th$% hCng PZn t*i cc tit PA2/ PA3/ PAc/ (iR8 P/ "h%Hn 1/ +i,u n' phHi (p Ing cc (i,u "iFn 06u: (A1? +i !Ci ngi tr%ng ( tu:i l6% (ng phHi (p Ing (^ng thi cc (i,u "iFn 06u: (A1A1? B) "hu't t.t/ "h#ng c@ "hH nOng l6% (ngA (A1A2? rh#ng c@ thu nh.p h%Jc c@ thu nh.p ;Ynh &un thng tr%ng nO8 tK tWt cH cc ngu^n thu nh.p "h#ng !Tt &u 1A000A000 (^ngA (A2? +i !Ci ngi ng%i ( tu:i l6% (ng phHi "h#ng c@ thu nh.p h%Jc c@ thu nh.p ;Ynh &un thng tr%ng nO8 tK tWt cH cc ngu^n thu nh.p "h#ng !Tt &u 1A000A000 (^ngA $? Ngi "hu't t.t/ "h#ng c@ "hH nOng l6% (ng th$% hCng PZn t*i tit (A1A1/ (iR8 (/ "h%Hn 1/ +i,u n' l nheng ngi thuc (i tTng (i,u ch`nh c56 php lu.t !, ngi "hu't t.t/ ngi 8>c ;Fnh "h#ng c@ "hH nOng l6% (ng <nh ;Fnh }S/ ung th/ 0u' th.n 8Dn/AAA?A g? b^ 0G chIng 8inh ngi phQ thuc gA1? +i !Ci c%n: gA1A1? C%n PCi 1L tu:i: b^ 0G chIng 8inh l ;Hn chQp aiW' "h6i 0inh ! ;Hn chQp ChIng 8inh nhn Pn <nu c@?A gA1A2? C%n tK 1L tu:i trM lNn ;) "hu't t.t/ "h#ng c@ "hH nOng l6% (ng/ h^ 0G chIng 8inh g^8: gA1A2A1? BHn chQp aiW' "h6i 0inh ! ;Hn chQp ChIng 8inh nhn Pn <nu c@?A gA1A2A2? BHn chQp aiW' Bc nh.n "hu't t.t th$% &u' ()nh c56 php lu.t !, ngi "hu't t.tA gA1A3? C%n (6ng th$% h=c t*i cc ;.c h=c th$% hCng PZn t*i tit PA1A3/ (iR8 P/ "h%Hn 1/ +i,u n'/ h^ 0G chIng 8inh g^8: gA1A3A1? BHn chQp aiW' "h6i 0inhA gA1A3A2? BHn chQp Th\ 0inh !iNn h%Jc ;Hn "h6i c@ Bc nh.n c56 nh trng h%Jc giW' t "hc chIng 8inh (6ng th$% h=c t*i cc trng h=c (*i h=c/
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c6% (ng/ trung h=c chu'Nn nghiFp/ trung h=c ph: th#ng h%Jc h=c ngh,A gA1Ac? Trng hTp l c%n nu#i/ c%n ng%i gi th / c%n riNng thY ng%i cc giW' t th$% tKng trng hTp nNu trNn/ h^ 0G chIng 8inh cSn c@ thN8 giW' t "hc (R chIng 8inh 8i &u6n hF nh: ;Hn chQp &u't ()nh c#ng nh.n !iFc nu#i c%n nu#i/ &u't ()nh c#ng nh.n !iFc nh.n ch6/ 8v/ c%n c56 cG &u6n nh nCc c@ th]8 &u',nAAA gA2? +i !Ci !T h%Jc ch^ng/ h^ 0G chIng 8inh g^8: - BHn chQp ChIng 8inh nhn PnA - BHn chQp 0: h "h]u <chIng 8inh (Tc 8i &u6n hF !T ch^ng? h%Jc BHn chQp aiW' chIng nh.n "t h#nA Trng hTp !T h%Jc ch^ng tr%ng ( tu:i l6% (ng thY ng%i cc giW' t nNu trNn h^ 0G chIng 8inh cSn c@ thN8 giW' t "hc chIng 8inh ngi phQ thuc "h#ng c@ "hH nOng l6% (ng nh ;Hn chQp aiW' Bc nh.n "hu't t.t th$% &u' ()nh c56 php lu.t !, ngi "hu't t.t (i !Ci ngi "hu't t.t "h#ng c@ "hH nOng l6% (ng/ ;Hn chQp h^ 0G ;Fnh n (i !Ci ngi 8>c ;Fnh "h#ng c@ "hH nOng l6% (ng <nh ;Fnh }S/ ung th/ 0u' th.n 8Dn/AA?A gA3? +i !Ci ch6 (\/ 8v (\/ ch6 !T/ 8v !T <h%Jc ch6 ch^ng/ 8v ch^ng?/ ch6 PTng/ 8v "/ ch6 nu#i hTp php/ 8v nu#i hTp php h^ 0G chIng 8inh g^8: - BHn chQp ChIng 8inh nhn PnA - aiW' t hTp php (R Bc ()nh 8i &u6n hF c56 ngi phQ thuc !Ci ngi np thu nh ;Hn chQp 0: h "h]u <nu c@ cXng 0: h "h]u?/ giW' "h6i 0inh/ &u't ()nh c#ng nh.n !iFc nh.n ch6/ 8v/ c%n c56 cG &u6n Nh nCc c@ th]8 &u',nA Trng hTp tr%ng ( tu:i l6% (ng thY ng%i cc giW' t nNu trNn/ h^ 0G chIng 8inh cSn c@ thN8 giW' t chIng 8inh l ngi "hu't t.t/ "h#ng c@ "hH nOng l6% (ng nh ;Hn chQp aiW' Bc nh.n "hu't t.t th$% &u' ()nh c56 php lu.t !, ngi "hu't t.t (i !Ci ngi "hu't t.t "h#ng c@ "hH nOng l6% (ng/ ;Hn chQp h^ 0G ;Fnh n (i !Ci ngi 8>c ;Fnh "h#ng c@ "hH nOng l6% (ng <nh ;Fnh }S/ ung th/ 0u' th.n 8Dn/AA?A gAc? +i !Ci cc c nhn "hc th$% hCng PZn t*i tit PAc/ (iR8 P/ "h%Hn 1/ +i,u n' h^ 0G chIng 8inh g^8: gAcA1? BHn chQp ChIng 8inh nhn Pn h%Jc aiW' "h6i 0inhA gAcA2? Cc giW' t hTp php (R Bc ()nh trch nhiF8 nu#i Plng th$% &u' ()nh c56 php lu.tA Trng hTp ngi phQ thuc tr%ng ( tu:i l6% (ng thY ng%i cc giW' t nNu trNn/ h^ 0G chIng 8inh cSn c@ thN8 giW' t chIng 8inh "h#ng c@ "hH nOng l6% (ng nh ;Hn chQp aiW' Bc nh.n "hu't t.t th$% &u' ()nh c56 php lu.t !, ngi "hu't t.t (i !Ci ngi "hu't t.t "h#ng c@ "hH nOng l6% (ng/ ;Hn chQp h^ 0G ;Fnh n (i !Ci ngi 8>c ;Fnh "h#ng c@ "hH nOng l6% (ng <nh ;Fnh }S/ ung th/ 0u' th.n 8Dn/AA?A
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Cc giW' t hTp php t*i tit gAcA2/ (iR8 g/ "h%Hn 1/ +i,u n' l ;Wt "| giW' t php lV n% Bc ()nh (Tc 8i &u6n hF c56 ngi np thu !Ci ngi phQ thuc nh: - BHn chQp giW' t Bc ()nh nghg6 !Q nu#i Plng th$% &u' ()nh c56 php lu.t <nu c@?A - BHn chQp 0: h "h]u <nu c@ cXng 0: h "h]u?A - BHn chQp (Ong "V t*8 tr c56 ngi phQ thuc <nu "h#ng cXng 0: h "h]u?A - BHn tU "h6i c56 ngi np thu th$% 8Zu ;6n hnh "q8 th$% !On ;Hn hCng PZn !, &uHn lV thu c@ Bc nh.n c56 f ;6n nhn Pn cWp BD nGi ngi np thu c tr !, !iFc ngi phQ thuc (6ng 0ng cXngA - BHn tU "h6i c56 ngi np thu th$% 8Zu ;6n hnh "q8 th$% !On ;Hn hCng PZn !, &uHn lV thu c@ Bc nh.n c56 f ;6n nhn Pn cWp BD nGi ngi phQ thuc (6ng c tr !, !iFc ngi phQ thuc hiFn (6ng c tr t*i ()6 phGng ! "h#ng c@ 6i nu#i Plng <trng hTp "h#ng 0ng cXng?A gA2? C nhn c tr l ngi nCc ng%i/ nu "h#ng c@ h^ 0G th$% hCng PZn (i !Ci tKng trng hTp cQ thR nNu trNn thY phHi c@ cc ti liFu php lV tGng tU (R l8 cOn cI chIng 8inh ngi phQ thucA gA1? +i !Ci ngi np thu l8 !iFc tr%ng cc t: chIc "inh t/ cc cG &u6n hnh ch7nh/ 0U nghiFp c@ ;/ 8v/ !T <h%Jc ch^ng?/ c%n ! nheng ngi "hc thuc PiFn (Tc t7nh l ngi phQ thuc (D "h6i rt tr%ng lV l)ch c56 ngi np thu thY h^ 0G chIng 8inh ngi phQ thuc thUc hiFn th$% hCng PZn t*i cc tit gA1/ gA2/ gA3/ gAc/ gA2/ (iR8 g/ "h%Hn 1/ +i,u n' h%Jc ch` cSn T "h6i (Ong "V ngi phQ thuc th$% 8Zu ;6n hnh "q8 th$% !On ;Hn hCng PZn !, &uHn lV thu c@ Bc nh.n c56 Th5 trMng (Gn !) !% ;Nn tri t "h6iA Th5 trMng (Gn !) ch` ch)u trch nhiF8 (i !Ci cc ni Pung 06u: h= tNn ngi phQ thuc/ nO8 0inh ! &u6n hF !Ci ngi np thuh cc ni Pung "hc/ ngi np thu tU "h6i ! ch)u trch nhiF8A h? rh6i giH8 trK (i !Ci ngi phQ thuc hA1? Ngi np thu c@ thu nh.p tK "inh P%6nh/ tK ti,n lGng/ ti,n c#ng tK 0m triFu (^ng/thng trM Bung "h#ng phHi "h6i ngi phQ thucA hA2? Ngi np thu c@ thu nh.p tK "inh P%6nh/ tK ti,n lGng/ ti,n c#ng trNn 0m triFu (^ng/thng (R (Tc giH8 trK gi6 cHnh (i !Ci ngi phQ thuc "h6i nh 06u: hA2A1? +i !Ci ngi np thu c@ thu nh.p tK ti,n lGng/ ti,n c#ng hA2A1A1? +Ong "V ngi phQ thuc hA2A1A1A1? +Ong "V ngi phQ thuc lSn (Su: Ngi np thu c@ thu nh.p tK ti,n lGng/ ti,n c#ng (Ong "V ngi phQ thuc th$% 8Zu ;6n hnh "q8 th$% !On ;Hn hCng PZn !, &uHn lV thu ! np
3L

h6i <02? ;Hn ch% t: chIc/ c nhn trH thu nh.p (R l8 cOn cI t7nh giH8 trK ch% ngi phQ thucA T: chIc/ c nhn trH thu nh.p lu gie 8t <01? ;Hn (Ong "V ! np 8t <01? ;Hn (Ong "V ch% cG &u6n thu trUc tip &uHn lV cXng thi (iR8 np t "h6i thu thu nh.p c nhn c56 "| "h6i thu (@ th$% &u' ()nh c56 lu.t &uHn lV thuA niNng (i !Ci c nhn trUc tip "h6i thu !Ci cG &u6n thu thY c nhn np 8t <01? ;Hn (Ong "V ngi phQ thuc th$% 8Zu ;6n hnh "q8 th$% !On ;Hn hCng PZn !, &uHn lV thu ch% cG &u6n thu trUc tip &uHn lV t: chIc trH thu nh.p cXng thi (iR8 np t "h6i thu thu nh.p c nhn c56 "| "h6i thu (@ th$% &u' ()nh c56 -u.t wuHn lV thuA hA2A1A1A2? +Ong "V "hi c@ th6' (:i !, ngi phQ thuc: rhi c@ th6' (:i <tOng/ giH8? !, ngi phQ thuc/ ngi np thu thUc hiFn "h6i ;: 0ung th#ng tin th6' (:i c56 ngi phQ thuc th$% 8Zu ;6n hnh "q8 th$% !On ;Hn hCng PZn !, &uHn lV thu ! np ch% t: chIc/ c nhn trH thu nh.p h%Jc cG &u6n thu (i !Ci ngi np thu thuc PiFn "h6i thu trUc tip !Ci cG &u6n thuA hA2A1A2? +)6 (iR8/ thi h*n np h^ 0G chIng 8inh ngi phQ thuc: - +)6 (iR8 np h^ 0G chIng 8inh ngi phQ thuc l nGi ngi np thu np ;Hn (Ong "V ngi phQ thucA T: chIc trH thu nh.p c@ trch nhiF8 lu gie h^ 0G chIng 8inh ngi phQ thuc ! BuWt trYnh "hi cG &u6n thu th6nh tr6/ "iR8 tr6 thuA - Thi h*n np h^ 0G chIng 8inh ngi phQ thuc: tr%ng !kng ;6 <03? thng "R tK ng' np t "h6i (Ong "V ngi phQ thuc <;6% g^8 cH trng hTp (Ong "V th6' (:i ngi phQ thuc?A wu thi h*n np h^ 0G nNu trNn/ nu ngi np thu "h#ng np h^ 0G chIng 8inh ngi phQ thuc 0~ "h#ng (Tc giH8 trK ch% ngi phQ thuc ! phHi (i,u ch`nh l*i 0 thu phHi npA hA2A2? +i !Ci ngi np thu c@ thu nh.p tK "inh P%6nh hA2A2A1? +Ong "V ngi phQ thuc hA2A2A1A1? C nhn "inh P%6nh np thu th$% phGng php "N "h6i (Ong "V ngi phQ thuc th$% 8Zu ;6n hnh "q8 th$% !On ;Hn hCng PZn !, &uHn lV thu ! np ch% cG &u6n thu trUc tip &uHn lV cXng !Ci t "h6i t*8 np thuA rhi c@ th6' (:i <tOng/ giH8? !, ngi phQ thuc/ ngi np thu thUc hiFn "h6i ;: 0ung th#ng tin th6' (:i c56 ngi phQ thuc th$% 8Zu ;6n hnh "q8 th$% !On ;Hn hCng PZn !, &uHn lV thu ! np cG &u6n thu trUc tip &uHn lVA hA2A2A1A2? C nhn "inh P%6nh np thu th$% phGng php "h%n "h6i giH8 trK gi6 cHnh ch% ngi phQ thuc th$% t "h6i thu "h%nA hA2A2A2? Thi h*n np h^ 0G chIng 8inh ngi phQ thuc: tr%ng !kng ;6 <03? thng "R tK ng' "h6i giH8 trK gi6 cHnh <;6% g^8 cH trng hTp pht 0inh tOng/ giH8 ngi phQ thuc h%Jc 8Ci r6 "inh P%6nh?A
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hA2A2A3? wu thi h*n np h^ 0G nNu trNn/ nu ngi np thu "h#ng np h^ 0G chIng 8inh ngi phQ thuc 0~ "h#ng (Tc giH8 trK ch% ngi phQ thuc ! phHi (i,u ch`nh l*i 0 thu phHi npA +i !Ci c nhn "inh P%6nh np thu th$% phGng php "h%n phHi (i,u ch`nh l*i 8Ic thu (D "h%nA i? Ngi np thu ch` phHi (Ong "V ! np h^ 0G chIng 8inh ch% 8[i 8t ngi phQ thuc 8t lSn tr%ng 0ut thi gi6n (Tc t7nh giH8 trK gi6 cHnhA Trng hTp ngi np thu th6' (:i nGi l8 !iFc/ nGi "inh P%6nh thY thUc hiFn (Ong "V ! np h^ 0G chIng 8inh ngi phQ thuc nh trng hTp (Ong "V ngi phQ thuc lSn (Su th$% hCng PZn t*i tit hA2A1A1A1/ (iR8 h/ "h%Hn 1/ +i,u n'A 2A aiH8 trK (i !Ci cc "h%Hn (@ng ;H% hiR8/ wup hu tr7 tU ngu'Fn 6? Cc "h%Hn (@ng ;H% hiR8 ;6% g^8: ;H% hiR8 BD hi/ ;H% hiR8 ' t/ ;H% hiR8 thWt nghiFp/ ;H% hiR8 trch nhiF8 ngh, nghiFp (i !Ci 8t 0 ngnh ngh, phHi th68 gi6 ;H% hiR8 ;>t ;ucA ;? Cc "h%Hn (@ng !% wup hu tr7 tU ngu'Fn uIc (@ng !% &up hu tr7 tU ngu'Fn (Tc trK r6 "hoi thu nh.p ch)u thu th$% thUc t pht 0inh nhng ti (6 "h#ng &u 8t <01? triFu (^ng/thng <12 triFu (^ng/nO8? (i !Ci ngi l6% (ng th68 gi6 cc 0Hn ph]8 hu tr7 tU ngu'Fn th$% hCng PZn c56 B Ti ch7nh/ "R cH trng hTp th68 gi6 nhi,u &upA COn cI Bc ()nh thu nh.p (Tc trK l ;Hn chQp chIng tK np ti,n <h%Jc np ph7? P% &up hu tr7 tU ngu'Fn cWpA E7 PQ 11: zng { (@ng g@p !% wup hu tr7 tU ngu'Fn th#ng &u6 !iFc gi6% "t hTp (^ng ;H% hiR8 !Ci cc P%6nh nghiFp ;H% hiR8 h%Jc cc P%6nh nghiFp (Tc phdp cung cWp cc 0Hn ph]8 hu tr7 tU ngu'FnA Trng hTp cc 0Hn ph]8 hu tr7 tU ngu'Fn n' tun th5 cc &u' ()nh c56 B Ti ch7nh ! (Tc B Ti ch7nh phN chu]n triRn "h6i/ #ng { 0~ (Tc trK r6 "hoi thu nh.p ch)u thu nh 06u: - aiH 09 8Ic (@ng g@p !% &up hu tr7 tU ngu'Fn c56 ngi l6% (ng l L00A000 (^ng/thng/ tGng Ing !Ci mA100A000 (^ng/nO8 thY 8Ic (Tc trK "hoi thu nh.p ch)u thu l mA100A000 (^ng/nO8A - aiH 09 8Ic (@ng g@p !% &up hu tr7 tU ngu'Fn l 2A000A000 (^ng/thng/ tGng Ing !Ci 2cA000A000 (^ng/nO8 thY 8Ic (@ng g@p !% &up hu tr7 tU ngu'Fn c56 ngi l6% (ng (Tc trK l 12A000A000 (^ng/nO8A c? Ngi nCc ng%i l c nhn c tr t*i EiFt N68/ ngi EiFt N68 l c nhn c tr nhng l8 !iFc t*i nCc ng%i c@ thu nh.p tK "inh P%6nh/ tK ti,n lGng/ ti,n c#ng M nCc ng%i (D th68 gi6 (@ng cc "h%Hn ;H% hiR8 ;>t ;uc th$% &u' ()nh c56 &uc gi6 nGi c nhn c tr 86ng &uc t)ch h%Jc l8 !iFc tGng tU &u' ()nh c56 php lu.t EiFt N68 nh ;H% hiR8 BD hi/ ;H% hiR8 ' t/ ;H% hiR8 thWt nghiFp/ ;H% hiR8 trch nhiF8 ngh, nghiFp ;>t ;uc ! cc "h%Hn ;H% hiR8 ;>t ;uc "hc <nu c@? thY (Tc trK cc "h%Hn ph7 ;H% hiR8 (@ !% thu nh.p ch)u thu tK "inh P%6nh/ tK ti,n lGng/ ti,n c#ng "hi t7nh thu thu nh.p c nhnA
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C nhn ngi nCc ng%i ! ngi EiFt N68 c@ th68 gi6 (@ng cc "h%Hn ;H% hiR8 nNu trNn M nCc ng%i 0~ (Tc t*8 giH8 trK ng6' !% thu nh.p (R "hWu trK thu tr%ng nO8 <nu c@ chIng tK? ! t7nh th$% 0 ch7nh thIc nu c nhn thUc hiFn &u't t%n thu th$% &u' ()nhA Trng hTp "h#ng c@ chIng tK (R t*8 giH8 trK tr%ng nO8 thY 0~ giH8 trK 8t lSn "hi &u't t%n thuA P? rh%Hn (@ng g@p ;H% hiR8/ (@ng g@p !% wup hu tr7 tU ngu'Fn c56 nO8 n% (Tc trK !% thu nh.p ch)u thu c56 nO8 (@A (? ChIng tK chIng 8inh (i !Ci cc "h%Hn ;H% hiR8 (Tc trK nNu trNn l ;Hn chQp chIng tK thu ti,n c56 t: chIc ;H% hiR8 h%Jc Bc nh.n c56 t: chIc trH thu nh.p !, 0 ti,n ;H% hiR8 (D "hWu trK/ (D np <trng hTp t: chIc trH thu nh.p np th6'?A 3A aiH8 trK (i !Ci cc "h%Hn (@ng g@p tK thiFn/ nhn (*%/ "hu'n h=c 6? Cc "h%Hn (@ng g@p tK thiFn/ nhn (*%/ "hu'n h=c (Tc trK !% thu nh.p ch)u thu (i !Ci thu nh.p tK "inh P%6nh/ tK ti,n lGng/ ti,n c#ng trCc "hi t7nh thu c56 ngi np thu l c nhn c tr / ;6% g^8: 6A1? rh%Hn chi (@ng g@p !% cc t: chIc/ cG 0M chO8 0@c/ nu#i Plng tr\ $8 c@ h%n cHnh (Jc ;iFt "h@ "hOn/ ngi "hu't t.t/ ngi gi "h#ng nGi nGng tU6A Cc t: chIc cG 0M chO8 0@c nu#i Plng tr\ $8 c@ h%n cHnh "h@ "hOn/ ngi "hu't t.t/ phHi (Tc thnh l.p ! h%*t (ng th$% &u' ()nh t*i Ngh) ()nh 0 1L/200L/N+-C3 ng' 30/2/200L c56 Ch7nh ph5 &u' ()nh (i,u "iFn/ th5 tQc thnh l.p/ t: chIc/ h%*t (ng ! giHi thR cG 0M ;H% trT BD hih Ngh) ()nh 0 L1/2012/N+-C3 ng' 0L/10/2012 c56 Ch7nh ph5 096 (:i/ ;: 0ung Ngh) ()nh 1L/200L/N+-C3 ng' 30/2/200L c56 Ch7nh ph5 &u' ()nh (i,u "iFn/ th5 tQc thnh l.p/ t: chIc/ h%*t (ng ! giHi thR cG 0M ;H% trT BD hi ! Ngh) ()nh 0 10m/2002/N+-C3 ng' 24/12/2002 c56 Ch7nh ph5 096 (:i/ ;: 0ung 8t 0 (i,u c56 Ngh) ()nh 0 1m2/C3 ng' 31/12/1mmc c56 Ch7nh ph5 &u' ()nh chi tit ! hCng PZn thi hnh 8t 0 (i,u c56 B lu.t l6% (ng !, thi gi l8 !iFc/ thi gi ngh` ngGiA Ti liFu (R chIng 8inh (@ng g@p !% cc t: chIc/ cG 0M chO8 0@c/ nu#i Plng tr\ $8 c@ h%n cHnh (Jc ;iFt "h@ "hOn/ ngi "hu't t.t/ ngi gi "h#ng nGi nGng tU6 l chIng tK thu hTp php c56 t: chIc/ cG 0MA 6A2? rh%Hn chi (@ng g@p !% cc &up tK thiFn/ &up nhn (*%/ &up "hu'n h=c (Tc thnh l.p ! h%*t (ng th$% &u' ()nh t*i Ngh) ()nh 0 30/2012/N+C3 ng' 12/c/2012 c56 Ch7nh ph5 !, t: chIc/ h%*t (ng c56 &up BD hi/ &up tK thiFn/ h%*t (ng !Y 8Qc (7ch tK thiFn/ nhn (*%/ "hu'n h=c/ "h#ng nhj8 8Qc (7ch lTi nhu.n ! &u' ()nh t*i cc !On ;Hn "hc c@ liNn &u6n (n !iFc &uHn lV/ 09 PQng cc ngu^n ti trTA Ti liFu chIng 8inh (@ng g@p tK thiFn/ nhn (*%/ "hu'n h=c l chIng tK thu hTp php P% cc t: chIc/ cc &up c56 Trung Gng h%Jc c56 t`nh cWpA ;? Cc "h%Hn (@ng g@p tK thiFn/ nhn (*%/ "hu'n h=c pht 0inh !% nO8
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n% (Tc giH8 trK !% thu nh.p ch)u thu c56 nO8 t7nh thu (@/ nu giH8 trK "h#ng ht "h#ng (Tc trK !% thu nh.p ch)u thu c56 nO8 t7nh thu tip th$%A uIc giH8 trK ti (6 "h#ng !Tt &u thu nh.p t7nh thu tK ti,n lGng/ ti,n c#ng ! thu nh.p tK "inh P%6nh c56 nO8 t7nh thu pht 0inh (@ng g@p tK thiFn nhn (*%/ "hu'n h=cA *:- DCO Cd ce )G ! )!-. 59* <&* )!- !p )f 5o- )% <9 COn cI t7nh thu (i !Ci thu nh.p tK (Su t !n l thu nh.p t7nh thu ! thu 0uWtA 1A Thu nh.p t7nh thu Thu nh.p t7nh thu tK (Su t !n l thu nh.p ch)u thu 8 c nhn nh.n (Tc th$% hCng PZn t*i "h%Hn 3/ +i,u 2 Th#ng t n'A 2A Thu 0uWt (i !Ci thu nh.p tK (Su t !n p PQng th$% BiRu thu t%n phSn !Ci thu 0uWt l 2sA 3A Thi (iR8 Bc ()nh thu nh.p t7nh thu Thi (iR8 Bc ()nh thu nh.p t7nh thu (i !Ci thu nh.p tK (Su t !n l thi (iR8 t: chIc/ c nhn trH thu nh.p ch% ngi np thuA niNng thi (iR8 Bc ()nh thu nh.p t7nh thu (i !Ci 8t 0 trng hTp nh 06u: 6? +i !Ci thu nh.p tK gi tr) phSn !n g@p tOng thN8 th$% hCng PZn t*i (iR8 P/ "h%Hn 3/ +i,u 2 Th#ng t n' thY thi (iR8 Bc ()nh thu nh.p tK (Su t !n l thi (iR8 c nhn thUc nh.n thu nh.p "hi giHi thR P%6nh nghiFp/ chu'Rn (:i 8# hYnh h%*t (ng/ chi6/ tch/ 0p nh.p/ hTp nhWt P%6nh nghiFp h%Jc "hi r t !nA ;? +i !Ci thu nh.p tK lTi tIc ghi tOng !n th$% hCng PZn t*i (iR8 g/ "h%Hn 3/ +i,u 2 Th#ng t n' thY thi (iR8 Bc ()nh thu nh.p tK (Su t !n l thi (iR8 c nhn chu'Rn nhTng !n/ r t !nA c? +i !Ci thu nh.p tK c: tIc trH ;jng c: phiu th$% hCng PZn t*i (iR8 g/ "h%Hn 3/ +i,u 2 Th#ng t n' thY thi (iR8 Bc ()nh thu nh.p tK (Su t !n l thi (iR8 c nhn chu'Rn nhTng c: phiuA P? Trng hTp c nhn nh.n (Tc thu nh.p P% !iFc (Su t !n r6 nCc ng%i PCi 8=i hYnh thIc thY thi (iR8 Bc ()nh thu nh.p t7nh thu l thi (iR8 c nhn nh.n thu nh.pA cA Cch t7nh thu S thu thu nh.p c nhn phHi np Thu nh.p t7nh thu Thu 0uWt 2s !%S ' <9

*:- DDO Cd ce )G ! )!-. 59* <&* )!- !p )f c!-Ip 1A +i !Ci thu nh.p tK chu'Rn nhTng phSn !n g@p

COn cI t7nh thu (i !Ci thu nh.p tK chu'Rn nhTng phSn !n g@p l thu nh.p t7nh thu ! thu 0uWtA
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6? Thu nh.p t7nh thu: thu nh.p t7nh thu tK chu'Rn nhTng phSn !n g@p (Tc Bc ()nh ;jng gi chu'Rn nhTng trK gi 8u6 c56 phSn !n chu'Rn nhTng ! cc chi ph7 hTp lV liNn &u6n (n !iFc t*% r6 thu nh.p tK chu'Rn nhTng !nA Trng hTp P%6nh nghiFp h*ch t%n " t%n ;jng (^ng ng%*i tF/ c nhn chu'Rn nhTng !n g@p ;jng ng%*i tF thY gi chu'Rn nhTng ! gi 8u6 c56 phSn !n chu'Rn nhTng (Tc Bc ()nh ;jng (^ng ng%*i tFA Trng hTp P%6nh nghiFp h*ch t%n " t%n ;jng (^ng EiFt N68/ c nhn chu'Rn nhTng !n g@p ;jng ng%*i tF thY gi chu'Rn nhTng phHi (Tc Bc ()nh ;jng (^ng EiFt N68 th$% tf gi gi6% P)ch ;Ynh &un trNn th) trng ng%*i tF liNn ngn hng P% Ngn hng Nh nCc EiFt N68 c#ng ; t*i thi (iR8 chu'Rn nhTngA 6A1? ai chu'Rn nhTng ai chu'Rn nhTng l 0 ti,n 8 c nhn nh.n (Tc th$% hTp (^ng chu'Rn nhTng !nA Trng hTp hTp (^ng chu'Rn nhTng "h#ng &u' ()nh gi th6nh t%n h%Jc gi th6nh t%n trNn hTp (^ng "h#ng phX hTp !Ci gi th) trng thY cG &u6n thu c@ &u',n Wn ()nh gi chu'Rn nhTng th$% &u' ()nh c56 php lu.t !, &uHn lV thuA 6A2? ai 8u6 ai 8u6 c56 phSn !n chu'Rn nhTng l tr) gi phSn !n g@p t*i thi (iR8 chu'Rn nhTng !nA Tr) gi phSn !n g@p t*i thi (iR8 chu'Rn nhTng ;6% g^8: tr) gi phSn !n g@p thnh l.p P%6nh nghiFp/ tr) gi phSn !n c56 cc lSn g@p ;: 0ung/ tr) gi phSn !n P% 8u6 l*i/ tr) gi phSn !n tK lTi tIc ghi tOng !nA CQ thR nh 06u: 6A2A1? +i !Ci phSn !n g@p thnh l.p P%6nh nghiFp l tr) gi phSn !n t*i thi (iR8 g@p !nA Tr) gi !n g@p (Tc Bc ()nh trNn cG 0M 0: 0ch " t%n/ h% (Gn/ chIng tKA 6A2A2? +i !Ci phSn !n g@p ;: 0ung l tr) gi phSn !n g@p ;: 0ung t*i thi (iR8 g@p !n ;: 0ungA Tr) gi !n g@p ;: 0ung (Tc Bc ()nh trNn cG 0M 0: 0ch " t%n/ h% (Gn/ chIng tKA 6A2A3? +i !Ci phSn !n P% 8u6 l*i l gi tr) phSn !n (@ t*i thi (iR8 8u6A ai 8u6 (Tc Bc ()nh cOn cI !% hTp (^ng 8u6 l*i phSn !n g@pA Trng hTp hTp (^ng 8u6 l*i phSn !n g@p "h#ng c@ gi th6nh t%n h%Jc gi th6nh t%n trNn hTp (^ng "h#ng phX hTp !Ci gi th) trng thY cG &u6n thu c@ &u',n Wn ()nh gi 8u6 th$% php lu.t !, &uHn lV thu A 6A2Ac? +i !Ci phSn !n tK lTi tIc ghi tOng !n l gi tr) lTi tIc ghi tOng !nA 6A3? Cc chi ph7 liNn &u6n (Tc trK "hi Bc ()nh thu nh.p ch)u thu c56 h%*t (ng chu'Rn nhTng !n l nheng chi ph7 hTp lV thUc t pht 0inh liNn &u6n (n !iFc t*% r6 thu nh.p tK chu'Rn nhTng !n/ c@ h% (Gn/ chIng tK hTp
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lF th$% &u' ()nh/ cQ thR nh 06u: 6A3A1? Chi ph7 (R l8 cc th5 tQc php lV cSn thit ch% !iFc chu'Rn nhTngA 6A3A2? Cc "h%Hn ph7 ! lF ph7 ngi chu'Rn nhTng np ngn 0ch "hi l8 th5 tQc chu'Rn nhTngA 6A3A3? Cc "h%Hn chi ph7 "hc c@ liNn &u6n trUc tip (n !iFc chu'Rn nhTng !nA ;? Thu 0uWt Thu 0uWt thu thu nh.p c nhn (i !Ci thu nh.p tK chu'Rn nhTng !n g@p p PQng th$% BiRu thu t%n phSn !Ci thu 0uWt l 20sA c? Thi (iR8 Bc ()nh thu nh.p t7nh thu Thi (iR8 Bc ()nh thu nh.p t7nh thu l thi (iR8 hTp (^ng chu'Rn nhTng !n g@p c@ hiFu lUcA niNng (i !Ci trng hTp g@p !n ;jng phSn !n g@p thY thi (iR8 Bc ()nh thu nh.p t7nh thu tK chu'Rn nhTng !n l thi (iR8 c nhn chu'Rn nhTng !n/ r t !nA P? Cch t7nh thu Thu thu nh.p c nhn phHi np Thu nh.p t7nh thu Thu 0uWt 20s

2A +i !Ci thu nh.p tK chu'Rn nhTng chIng "h%n COn cI t7nh thu (i !Ci h%*t (ng chu'Rn nhTng chIng "h%n l thu nh.p t7nh thu ! thu 0uWtA 6? Thu nh.p t7nh thu Thu nh.p t7nh thu tK chu'Rn nhTng chIng "h%n (Tc Bc ()nh ;jng gi ;n chIng "h%n trK gi 8u6 ! cc chi ph7 hTp lV liNn &u6n (n !iFc chu'Rn nhTngA 6A1? ai ;n chIng "h%n (Tc Bc ()nh nh 06u: 6A1A1? +i !Ci chIng "h%n c56 c#ng t' (*i ch ng gi6% P)ch trNn SM ai6% P)ch chIng "h%n/ gi ;n chIng "h%n l gi thUc hiFn t*i SM ai6% P)ch chIng "h%nA ai thUc hiFn l gi chIng "h%n (Tc Bc ()nh tK "t &uH "hCp lFnh h%Jc gi hYnh thnh tK cc gi6% P)ch tho6 thu.n t*i SM ai6% P)ch chIng "h%nA 6A1A2? +i !Ci chIng "h%n c56 c#ng t' (*i ch ng "h#ng thUc hiFn gi6% P)ch trNn SM ai6% P)ch chIng "h%n 8 ch` thUc hiFn chu'Rn &u',n 0M heu &u6 hF thng chu'Rn &u',n c56 Trung t8 lu "V chIng "h%n/ gi ;n l gi ghi trNn hTp (^ng chu'Rn nhTng chIng "h%nA 6A1A3? +i !Ci chIng "h%n "h#ng thuc cc trng hTp nNu trNn/ gi ;n l gi thUc t chu'Rn nhTng ghi trNn hTp (^ng chu'Rn nhTng h%Jc gi th$% 0: 0ch " t%n c56 (Gn !) c@ chIng "h%n chu'Rn nhTng t*i thi (iR8 gSn nhWt trCc thi (iR8 chu'Rn nhTngA
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Trng hTp hTp (^ng chu'Rn nhTng "h#ng &u' ()nh gi ;n h%Jc gi ;n trNn hTp (^ng "h#ng phX hTp !Ci gi th) trng thY cG &u6n thu c@ &u',n Wn ()nh gi ;n th$% php lu.t !, &uHn lV thuA 6A2? ai 8u6 chIng "h%n (Tc Bc ()nh nh 06u: 6A2A1? +i !Ci chIng "h%n c56 c#ng t' (*i ch ng gi6% P)ch trNn SM ai6% P)ch chIng "h%n/ gi 8u6 chIng "h%n l gi thUc hiFn t*i SM ai6% P)ch chIng "h%nA ai thUc hiFn l gi chIng "h%n (Tc Bc ()nh tK "t &uH "hCp lFnh h%Jc gi hYnh thnh tK cc gi6% P)ch tho6 thu.n t*i SM ai6% P)ch chIng "h%nA 6A2A2? +i !Ci chIng "h%n c56 c#ng t' (*i ch ng "h#ng thUc hiFn gi6% P)ch trNn SM ai6% P)ch chIng "h%n 8 ch` thUc hiFn chu'Rn &u',n 0M heu &u6 hF thng chu'Rn &u',n c56 Trung t8 lu "V chIng "h%n/ gi 8u6 l gi ghi trNn hTp (^ng nh.n chu'Rn nhTng chIng "h%nA 6A2A3? +i !Ci chIng "h%n 8u6 th#ng &u6 (Wu gi thY gi 8u6 chIng "h%n l 8Ic gi ghi trNn th#ng ;% "t &uH tr ng (Wu gi c: phSn c56 t: chIc thUc hiFn (Wu gi c: phSn ! giW' np ti,nA 6A2Ac? +i !Ci chIng "h%n "h#ng thuc cc trng hTp nNu trNn/ gi 8u6 l gi thUc t 8u6 ghi trNn hTp (^ng nh.n chu'Rn nhTng h%Jc gi th$% 0: 0ch " t%n c56 (Gn !) c@ chIng "h%n chu'Rn nhTng t*i thi (iR8 gSn nhWt trCc thi (iR8 8u6A Trng hTp hTp (^ng chu'Rn nhTng "h#ng &u' ()nh gi 8u6 h%Jc gi 8u6 trNn hTp (^ng "h#ng phX hTp !Ci gi th) trng thY cG &u6n thu c@ &u',n Wn ()nh gi 8u6 th$% php lu.t !, &uHn lV thuA 6A3? Cc chi ph7 hTp lV (Tc trK "hi Bc ()nh thu nh.p ch)u thu (i !Ci chu'Rn nhTng chIng "h%n l cc "h%Hn chi ph7 thUc t pht 0inh c56 h%*t (ng chu'Rn nhTng chIng "h%n c@ h% (Gn/ chIng tK th$% ch ( &u' ()nh ;6% g^8: 6A3A1? Chi ph7 (R l8 cc th5 tQc php lV cSn thit ch% !iFc chu'Rn nhTngA 6A3A2? Cc "h%Hn ph7 ! lF ph7 ngi chu'Rn nhTng phHi np "hi l8 th5 tQc chu'Rn nhTngA 6A3A3? 3h7 P)ch !Q lu "V chIng "h%n th$% &u' ()nh c56 B Ti ch7nh ! chIng tK thu c56 c#ng t' chIng "h%nA 6A3Ac? 3h7 uf thc (Su t/ ph7 &uHn lV P6nh 8Qc (Su t chIng "h%n cOn cI !% chIng tK thu c56 (Gn !) nh.n uf thcA 6A3A2? 3h7 8#i giCi chIng "h%n "hi chu'Rn nhTngA 6A3A1? 3h7 P)ch !Q t !Wn (Su t ! cung cWp th#ng tinA 6A3A4? 3h7 chu'Rn "h%Hn/ ph7 chu'Rn &u',n 0M heu &u6 Trung t8 lu "V chIng "h%n <nu c@?A 6A3AL? Cc "h%Hn chi ph7 "hc c@ chIng tK chIng 8inhA
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;? Thu 0uWt ! cch t7nh thu ;A1? +i !Ci trng hTp p PQng thu 0uWt 20s ;A1A1? Ngu'Nn t>c p PQng C nhn chu'Rn nhTng chIng "h%n p PQng np thu th$% thu 0uWt 20s l c nhn (D (Ong "V thu/ c@ 8D 0 thu t*i thi (iR8 l8 th5 tQc &u't t%n thu ! Bc ()nh (Tc thu nh.p t7nh thu c56 tKng l%*i chIng "h%n th$% hCng PZn t*i (iR8 6/ "h%Hn 2/ +i,u 11 Th#ng t n'A niNng gi 8u6 c56 chIng "h%n (Tc Bc ()nh ;jng t:ng gi 8u6 ;Ynh &un c56 tKng l%*i chIng "h%n ;n r6 tr%ng "| nh 06u: ai 8u6 ;Ynh &un c56 tKng l%*i chIng "h%n ;n r6 ai !n (Su "| S lTng chIng "h%n t^n (Su "| ai !n pht 0inh tr%ng "| S lTng chIng "h%n pht 0inh tr%ng "| S lTng chIng "h%n ;n r6

;A1A2? Cch t7nh thu Thu thu nh.p c nhn phHi np Thu nh.p t7nh thu Thu 0uWt 20s

rhi &u't t%n thu/ c nhn p PQng thu 0uWt 20s (Tc trK 0 thu (D t*8 np th$% thu 0uWt 0/1s tr%ng nO8 t7nh thuA ;A2? +i !Ci trng hTp p PQng thu 0uWt 0/1s C nhn chu'Rn nhTng chIng "h%n phHi t*8 np thu th$% thu 0uWt 0/1s trNn gi chu'Rn nhTng chIng "h%n tKng lSn "R cH trng hTp p PQng thu 0uWt 20sA Cch t7nh thu: Thu thu nh.p c nhn phHi np ai chu'Rn nhTng chIng "h%n tKng lSn Thu 0uWt 0/1s

c? Thi (iR8 Bc ()nh thu nh.p t7nh thu Thi (iR8 Bc ()nh thu nh.p t7nh thu tK h%*t (ng chu'Rn nhTng chIng "h%n (Tc Bc ()nh nh 06u: cA1? +i !Ci chIng "h%n c56 c#ng t' (*i ch ng gi6% P)ch trNn SM ai6% P)ch chIng "h%n l thi (iR8 ngi np thu nh.n thu nh.p tK chu'Rn nhTng chIng "h%nA cA2? +i !Ci chIng "h%n c56 c#ng t' (*i ch ng "h#ng thUc hiFn gi6% P)ch trNn SM ai6% P)ch chIng "h%n 8 ch` thUc hiFn chu'Rn &u',n 0M heu &u6 hF thng chu'Rn &u',n c56 Trung t8 lu "V chIng "h%n l thi (iR8 chu'Rn &u',n 0M heu chIng "h%n t*i Trung t8 lu "V chIng "h%nA
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cA3? +i !Ci chIng "h%n "h#ng thuc trng hTp nNu trNn l thi (iR8 hTp (^ng chu'Rn nhTng chIng "h%n c@ hiFu lUcA cAc? +i !Ci trng hTp g@p !n ;jng chIng "h%n 8 ch6 phHi np thu "hi g@p !n thY thi (iR8 Bc ()nh thu nh.p tK chu'Rn nhTng chIng "h%n P% g@p !n l thi (iR8 c nhn chu'Rn nhTng !n/ r t !nA P? +i !Ci trng hTp nh.n c: tIc ;jng c: phiuA Trng hTp nh.n c: tIc ;jng c: phiu/ c nhn ch6 phHi np thu thu nh.p c nhn "hi nh.n c: phiuA rhi chu'Rn nhTng 0 c: phiu n'/ c nhn phHi np thu thu nh.p c nhn (i !Ci thu nh.p tK (Su t !n ! thu nh.p tK chu'Rn nhTng chIng "h%n/ cQ thR nh 06u: PA1? COn cI (R Bc ()nh 0 thu thu nh.p c nhn phHi np (i !Ci thu nh.p tK (Su t !n l gi tr) c: tIc ghi trNn 0: 0ch " t%n h%Jc 0 lTng c: phiu thUc nh.n nhn <? !Ci 8Fnh gi c56 c: phiu (@ ! thu 0uWt thu thu nh.p c nhn (i !Ci thu nh.p tK (Su t !nA Trng hTp gi chu'Rn nhTng c: phiu nh.n th6' c: tIc thWp hGn 8Fnh gi thY t7nh thu thu nh.p c nhn (i !Ci h%*t (ng (Su t !n th$% gi th) trng t*i thi (iR8 chu'Rn nhTngA S6u "hi nh.n c: tIc ;jng c: phiu/ nu c nhn c@ chu'Rn nhTng c: phiu cXng l%*i thY "h6i ! np thu thu nh.p c nhn (i !Ci c: tIc nh.n ;jng c: phiu ch% tCi "hi ht 0 c: phiu nh.n th6' c: tIcA PA2? COn cI (R Bc ()nh 0 thu thu nh.p c nhn phHi np (i !Ci thu nh.p tK chu'Rn nhTng chIng "h%n (Tc Bc ()nh th$% hCng PZn t*i (iR8 ;/ "h%Hn 2/ +i,u n'A E7 PQ 12: zng r l c: (#ng c56 c#ng t' c: phSn y <(D niN8 't trNn SM gi6% P)ch chIng "h%n?A NO8 2011/ #ng r (Tc nh.n 2A000 c: phiu <C3? trH th6' c: tIc c56 C#ng t' y <8Fnh gi c56 c: phiu l 10A000 (^ng?A Thng 2/201c/ zng r chu'Rn nhTng 2A000 c: phiu c56 c#ng t' y !Ci gi l 30A000 (^ng/c: phiuA Thng L/201c/ #ng r chu'Rn nhTng 4A000 c: phiu !Ci gi l 20A000 (^ng/c: phiuA rhi chu'Rn nhTng #ng r phHi np thu thu nh.p c nhn (i !Ci thu nh.p tK (Su t !n ! thu nh.p tK chu'Rn nhTng chIng "h%n/ cQ thR nh 06u: +i !Ci lSn chu'Rn nhTng thng 2/201c - Thu thu nh.p c nhn (i !Ci thu nh.p tK (Su t !n: <2A000 C3 10A000 (^ng? 2s 1A000A000 (^ng - Thu thu nh.p c nhn <t*8 np? (i !Ci thu nh.p tK chu'Rn nhTng chIng "h%n: <2A000 C3 30A000 (^ng? 0/1s 10A000 (^ng +i !Ci lSn chu'Rn nhTng thng L/201c - Thu thu nh.p c nhn (i !Ci thu nh.p tK (Su t !n: <3A000 C3 10A000 (^ng? 2s 1A200A000 (^ng
c4

- Thu thu nh.p c nhn <t*8 np? (i !Ci thu nh.p tK chu'Rn nhTng chIng "h%n: <4A000 C3 20A000 (^ng? 0/1s 1c0A000 (^ng *:- DBO Cd ce )G ! )!-. 59* <&* )!- !p )f c!-Ip 5 ' 2R !%S ' 7j)

COn cI t7nh thu (i !Ci thu nh.p tK chu'Rn nhTng ;Wt (ng 0Hn l thu nh.p t7nh thu ! thu 0uWtA 1A Thu nh.p t7nh thu 6? Thu nh.p t7nh thu tK chu'Rn nhTng &u',n 09 PQng (Wt "h#ng c@ c#ng trYnh B' PUng trNn (Wt (Tc Bc ()nh ;jng gi chu'Rn nhTng trK <-? gi !n ! cc chi ph7 hTp lV liNn &u6nA 6A1? ai chu'Rn nhTng ai chu'Rn nhTng &u',n 09 PQng (Wt l gi thUc t ghi trNn hTp (^ng chu'Rn nhTng t*i thi (iR8 chu'Rn nhTngA Trng hTp "h#ng Bc ()nh (Tc gi thUc t chu'Rn nhTng h%Jc gi ghi trNn hTp (^ng chu'Rn nhTng thWp hGn gi (Wt P% f ;6n nhn Pn cWp t`nh &u' ()nh t*i thi (iR8 chu'Rn nhTng thY gi chu'Rn nhTng 0~ (Tc Bc ()nh th$% ;Hng gi (Wt P% f ;6n nhn Pn cWp t`nh &u' ()nhA 6A2? ai !n: ai !n chu'Rn nhTng &u',n 09 PQng (Wt tr%ng 8t 0 trng hTp cQ thR (Tc Bc ()nh nh 06u: 6A2A1? +i !Ci (Wt c@ ngu^n gc Nh nCc gi6% c@ thu ti,n 09 PQng (Wt thY gi !n cOn cI !% chIng tK thu ti,n 09 PQng (Wt c56 Nh nCcA 6A2A2? +i !Ci (Wt c@ ngu^n gc P% Nh nCc gi6% "h#ng phHi trH ti,n h%Jc (Tc giH8 ti,n 09 PQng (Wt th$% &u' ()nh c56 php lu.t thY gi !n c56 (Wt chu'Rn nhTng (Tc Bc ()nh th$% gi P% f ;6n nhn Pn cWp t`nh &u' ()nh t*i thi (iR8 gi6% (WtA 6A2A3? +i !Ci (Wt nh.n chu'Rn nhTng &u',n 09 PQng tK cc t: chIc/ c nhn thY gi !n cOn cI !% gi ghi trNn hTp (^ng chu'Rn nhTng t*i thi (iR8 nh.n chu'Rn nhTng &u',n 09 PQng (WtA 6A2Ac? +i !Ci trng hTp (Wu gi chu'Rn &u',n 09 PQng (Wt thY gi !n l 0 ti,n phHi th6nh t%n th$% gi tr ng (Wu giA 6A2A2? +i !Ci (Wt c@ ngu^n gc "h#ng thuc cc trng hTp nNu trNn thY gi !n cOn cI !% chIng tK chIng 8inh thUc hiFn nghg6 !Q ti ch7nh !Ci Nh nCc "hi (Tc cWp aiW' chIng nh.n &u',n 09 PQng (Wt/ &u',n 0M heu nh M ! ti 0Hn "hc g>n li,n !Ci (Wt (R Bc ()nh gi !nA 6A3? Chi ph7 hTp lV liNn &u6n Chi ph7 hTp lV liNn &u6n (Tc trK "hi Bc ()nh thu nh.p tK chu'Rn &u',n 09 PQng (Wt l cc chi ph7 thUc t pht 0inh liNn &u6n (n h%*t (ng chu'Rn nhTng c@ chIng tK/ h% (Gn th$% ch ( &u' ()nh/ ;6% g^8:
cL

6A3A1? Cc l%*i ph7/ lF ph7 th$% &u' ()nh c56 php lu.t liNn &u6n (n cWp &u',n 09 PQng (Wt 8 ngi chu'Rn nhTng (D np ngn 0ch Nh nCcA 6A3A2? Chi ph7 cHi t*% (Wt/ 06n lWp 8Jt ;jng <nu c@?A 6A3A3? Cc chi ph7 "hc liNn &u6n trUc tip (n !iFc chu'Rn nhTng &u',n 09 PQng (Wt nh chi ph7 (R l8 cc th5 tQc php lV ch% !iFc chu'Rn nhTng/ chi ph7 thuN (% (*cA ;? Thu nh.p t7nh thu tK chu'Rn nhTng &u',n 09 PQng (Wt g>n !Ci c#ng trYnh B' PUng trNn (Wt/ "R cH c#ng trYnh B' PUng hYnh thnh tr%ng tGng l6i (Tc Bc ()nh ;jng gi chu'Rn nhTng trK <-? gi !n ! cc chi ph7 hTp lV liNn &u6nA ;A1? ai chu'Rn nhTng ai chu'Rn nhTng l gi thUc t ghi trNn hTp (^ng chu'Rn nhTng t*i thi (iR8 chu'Rn nhTngA Trng hTp hTp (^ng "h#ng ghi gi chu'Rn nhTng h%Jc gi chu'Rn nhTng ghi trNn hTp (^ng thWp hGn gi P% f ;6n nhn Pn cWp t`nh &u' ()nh thY gi chu'Rn nhTng (Tc Bc ()nh th$% ;Hng gi (Wt/ gi t7nh lF ph7 trCc ;* nh P% f ;6n nhn Pn cWp t`nh &u' ()nh t*i thi (iR8 chu'Rn nhTngA Trng hTp f ;6n nhn Pn cWp t`nh "h#ng c@ &u' ()nh gi t7nh lF ph7 trCc ;* nh thY gi chu'Rn nhTng cOn cI !% &u' ()nh c56 B y' PUng !, phn l%*i nh/ !, tiNu chu]n/ ()nh 8Ic B' PUng cG ;Hn/ !, gi tr) ckn l*i thUc t c56 c#ng trYnh trNn (WtA +i !Ci c#ng trYnh B' PUng hYnh thnh tr%ng tGng l6i thY (Tc Bc ()nh cOn cI !% tf lF g@p !n trNn t:ng gi tr) hTp (^ng nhn <? !Ci gi t7nh lF ph7 trCc ;* c#ng trYnh B' PUng P% f ;6n nhn Pn cWp t`nh &u' ()nhA Trng hTp f ;6n nhn Pn cWp t`nh ch6 c@ &u' ()nh !, (Gn gi thY p PQng th$% 0uWt !n (Su t B' PUng c#ng trYnh P% B y' PUng c#ng ;/ (6ng p PQng t*i thi (iR8 chu'Rn nhTngA ;A2? ai !n ai !n (Tc Bc ()nh cOn cI !% gi ghi trNn hTp (^ng chu'Rn nhTng t*i thi (iR8 8u6A +i !Ci cc trng hTp ;Wt (ng 0Hn "h#ng c@ ngu^n gc tK nh.n chu'Rn nhTng thY gi !n cOn cI !% chIng tK chIng 8inh thUc hiFn nghg6 !Q ti ch7nh !Ci Nh nCc t*i thi (iR8 (Tc cWp aiW' chIng nh.n &u',n 09 PQng (Wt/ &u',n 0M heu nh M ! ti 0Hn "hc g>n li,n !Ci (WtA ;A3? Chi ph7 hTp lV liNn &u6n Chi ph7 hTp lV liNn &u6n (Tc trK "hi Bc ()nh thu nh.p tK chu'Rn &u',n 09 PQng (Wt l cc "h%Hn chi ph7 thUc t pht 0inh c@ liNn &u6n (n h%*t (ng chu'Rn nhTng/ c@ h% (Gn/ chIng tK hTp php/ ;6% g^8: ;A3A1? Cc l%*i ph7/ lF ph7 th$% &u' ()nh c56 php lu.t liNn &u6n (n cWp &u',n 09 PQng (Wt ngi chu'Rn nhTng (D np ngn 0ch Nh nCcA ;A3A2? Chi ph7 cHi t*% (Wt/ 06n lWp 8Jt ;jngA ;A3A3? Chi ph7 B' PUng/ cHi t*%/ nng cWp/ 096 che6 "t cWu h* tSng !
cm

c#ng trYnh "in tr c trNn (WtA ;A3Ac? Cc chi ph7 "hc liNn &u6n trUc tip (n !iFc chu'Rn nhTng ;Wt (ng 0Hn nh: chi ph7 (R l8 cc th5 tQc php lV ch% !iFc chu'Rn nhTng/ chi ph7 thuN (% (*cA c? Thu nh.p t7nh thu tK chu'Rn &u',n 0M heu nh M/ "R cH nh M hYnh thnh tr%ng tGng l6iA Thu nh.p t7nh thu tK chu'Rn &u',n 0M heu nh M (Tc Bc ()nh ;jng gi ;n trK <-? gi 8u6 ! cc chi ph7 hTp lV liNn &u6nA cA1? ai ;n ai ;n l gi thUc t chu'Rn nhTng (Tc Bc ()nh th$% gi th) trng ! (Tc ghi trNn hTp (^ng chu'Rn nhTngA Trng hTp gi chu'Rn nhTng nh ghi trNn hTp (^ng chu'Rn nhTng thWp hGn gi t7nh lF ph7 trCc ;* nh P% f ;6n nhn Pn cWp t`nh &u' ()nh t*i thi (iR8 chu'Rn nhTng h%Jc trNn hTp (^ng chu'Rn nhTng "h#ng ghi gi chu'Rn nhTng thY gi chu'Rn nhTng (Tc Bc ()nh th$% gi t7nh lF ph7 trCc ;* P% f ;6n nhn Pn cWp t`nh &u' ()nhA cA2? ai 8u6 ai 8u6 (Tc Bc ()nh cOn cI !% gi ghi trNn hTp (^ng 8u6A +i !Ci nh M "h#ng c@ ngu^n gc tK nh.n chu'Rn nhTng/ 8u6 l*i thY cOn cI !% chIng tK chIng 8inh thUc hiFn nghg6 !Q ti ch7nh !Ci Nh nCc t*i thi (iR8 (Tc cWp aiW' chIng nh.n &u',n 09 PQng (Wt/ &u',n 0M heu nh M ! ti 0Hn "hc g>n li,n !Ci (WtA cA3? Chi ph7 hTp lV liNn &u6n Chi ph7 hTp lV liNn &u6n (Tc trK l cc "h%Hn chi ph7 thUc t pht 0inh c56 h%*t (ng chu'Rn nhTng c@ h% (Gn/ chIng tK hTp php/ ;6% g^8: cA3A1? Cc l%*i ph7/ lF ph7 th$% &u' ()nh c56 php lu.t liNn &u6n (n cWp &u',n 09 PQng nh ngi chu'Rn nhTng (D np ngn 0chA cA3A2? Chi ph7 096 che6/ cHi t*%/ nng cWp nhA cA3A3? Cc chi ph7 "hc liNn &u6n trUc tip (n !iFc chu'Rn nhTngA P? Thu nh.p t7nh thu tK chu'Rn nhTng &u',n thuN (Wt/ thuN 8Jt nCc Thu nh.p t7nh thu tK chu'Rn nhTng &u',n thuN (Wt/ thuN 8Jt nCc (Tc Bc ()nh ;jng gi ch% thuN l*i trK <-? gi thuN ! cc chi ph7 liNn &u6nA PA1? ai ch% thuN l*i ai ch% thuN l*i (Tc Bc ()nh ;jng gi thUc t ghi trNn hTp (^ng t*i thi (iR8 chu'Rn nhTng &u',n thuN 8Jt (Wt/ thuN 8Jt nCcA Trng hTp (Gn gi ch% thuN l*i trNn hTp (^ng thWp hGn gi P% f ;6n nhn Pn t`nh/ thnh ph &u' ()nh t*i thi (iR8 ch% thuN l*i thY gi ch% thuN l*i (Tc Bc ()nh cOn cI th$% ;Hng gi thuN P% f ;6n nhn Pn t`nh/ thnh ph &u' ()nhA
20

PA2? ai thuN ai thuN (Tc Bc ()nh cOn cI !% hTp (^ng thuNA PA3? Chi ph7 hTp lV liNn &u6n Chi ph7 hTp lV liNn &u6n (Tc trK l cc "h%Hn chi ph7 thUc t pht 0inh tK h%*t (ng chu'Rn nhTng &u',n c@ h% (Gn/ chIng tK hTp php/ ;6% g^8: PA3A1? Cc l%*i ph7/ lF ph7 th$% &u' ()nh c56 php lu.t c@ liNn &u6n (n &u',n thuN (Wt/ thuN 8Jt nCc 8 ngi chu'Rn &u',n (D np ngn 0ch Nh nCch PA3A2? Cc chi ph7 cHi t*% (Wt/ 8Jt nCch PA3A3? Cc chi ph7 "hc liNn &u6n trUc tip (n !iFc chu'Rn &u',n thuN (Wt/ thuN 8Jt nCcA 2? Thu 0uWt Thu 0uWt (i !Ci chu'Rn nhTng ;Wt (ng 0Hn l 22s trNn thu nh.p t7nh thuA Trng hTp ngi np thu "h#ng Bc ()nh h%Jc "h#ng c@ h^ 0G (R Bc ()nh gi !n h%Jc gi 8u6 h%Jc gi thuN ! chIng tK hTp php Bc ()nh cc chi ph7 liNn &u6n l8 cG 0M Bc ()nh thu nh.p t7nh thu thY p PQng thu 0uWt 2s trNn gi chu'Rn nhTng h%Jc gi ;n h%Jc gi ch% thuN l*iA 3A Thi (iR8 Bc ()nh thu nh.p t7nh thu Thi (iR8 Bc ()nh thu nh.p t7nh thu (i !Ci chu'Rn nhTng ;Wt (ng 0Hn l thi (iR8 c nhn l8 th5 tQc chu'Rn nhTng ;Wt (ng 0Hn th$% &u' ()nh c56 php lu.tA cA Cch t7nh thu 6? Trng hTp Bc ()nh (Tc thu nh.p t7nh thu/ thu thu nh.p c nhn (i !Ci thu nh.p tK chu'Rn nhTng ;Wt (ng 0Hn (Tc Bc ()nh nh 06u: Thu thu nh.p c nhn phHi np Thu nh.p t7nh thu Thu 0uWt 22s

;? Trng hTp ngi np thu "h#ng Bc ()nh h%Jc "h#ng c@ h^ 0G (R Bc ()nh gi !n h%Jc gi 8u6 h%Jc gi thuN ! chIng tK hTp php Bc ()nh liNn &u6n c56 h%*t (ng chu'Rn nhTng ;Wt (ng 0Hn l8 cG 0M Bc ()nh thu nh.p t7nh thu thY thu thu nh.p c nhn (Tc Bc ()nh nh 06u: Thu thu nh.p c nhn phHi np ai chu'Rn nhTng Thu 0uWt 2s

c? Trng hTp chu'Rn nhTng ;Wt 0Hn l (^ng 0M heu thY nghg6 !Q thu (Tc Bc ()nh riNng ch% tKng ngi np thu th$% tf lF 0M heu ;Wt (ng 0HnA COn cI Bc ()nh tf lF 0M heu l ti liFu hTp php nh: th%H thu.n g@p !n ;6n (Su/ Pi ch c h%Jc &u't ()nh phn chi6 c56 t% n/AAA Trng hTp "h#ng c@ ti liFu hTp php thY nghg6 !Q thu c56 tKng ngi np thu (Tc Bc ()nh th$% tf
21

lF ;Ynh &unA *:- DEO Cd ce )G ! )!-. 59* <&* )!- !p )f 7R H-I: COn cI t7nh thu (i !Ci thu nh.p tK ti,n ;Hn &u',n l thu nh.p t7nh thu ! thu 0uWtA 1A Thu nh.p t7nh thu Thu nh.p t7nh thu tK ti,n ;Hn &u',n l phSn thu nh.p !Tt trNn 10 triFu (^ng th$% hTp (^ng chu'Rn nhTng/ "h#ng phQ thuc !% 0 lSn th6nh t%n h%Jc 0 lSn nh.n ti,n 8 ngi np thu nh.n (Tc "hi chu'Rn gi6%/ chu'Rn &u',n 09 PQng cc (i tTng c56 &u',n 0M heu tr7 tuF/ chu'Rn gi6% c#ng nghFA Trng hTp cXng l 8t (i tTng c56 &u',n 0M heu tr7 tuF/ chu'Rn gi6% c#ng nghF nhng hTp (^ng chu'Rn gi6%/ chu'Rn &u',n 09 PQng thUc hiFn l8 nhi,u hTp (^ng !Ci cXng 8t (i tTng 09 PQng thY thu nh.p t7nh thu l phSn thu nh.p !Tt trNn 10 triFu (^ng t7nh trNn t:ng cc hTp (^ng chu'Rn gi6%/ chu'Rn &u',n 09 PQng Trng hTp (i tTng chu'Rn gi6%/ chu'Rn &u',n l (^ng 0M heu thY thu nh.p t7nh thu (Tc phn chi6 ch% tKng c nhn 0M heuA Tf lF phn chi6 (Tc cOn cI th$% giW' chIng nh.n &u',n 0M heu h%Jc &u',n 09 PQng c56 cG &u6n Nh nCc c@ th]8 &u',nA 2A Thu 0uWt thu thu nh.p c nhn (i !Ci thu nh.p tK ;Hn &u',n p PQng th$% BiRu thu t%n phSn !Ci thu 0uWt l 2sA 3A Thi (iR8 Bc ()nh thu nh.p t7nh thu Thi (iR8 Bc ()nh thu nh.p t7nh thu tK ;Hn &u',n l thi (iR8 trH ti,n ;Hn &u',nA cA Cch t7nh thu Thu thu nh.p c nhn phHi np 8* COn cI t7nh thu (i !Ci thu nh.p tK nhTng &u',n thGng 8*i l thu nh.p t7nh thu ! thu 0uWtA 1A Thu nh.p t7nh thu Thu nh.p t7nh thu tK nhTng &u',n thGng 8*i l phSn thu nh.p !Tt trNn 10 triFu (^ng th$% hTp (^ng nhTng &u',n thGng 8*i/ "h#ng phQ thuc !% 0 lSn th6nh t%n h%Jc 0 lSn nh.n ti,n 8 ngi np thu nh.n (TcA Trng hTp cXng l 8t (i tTng c56 &u',n thGng 8*i nhng !iFc chu'Rn nhTng thUc hiFn thnh nhi,u hTp (^ng thY thu nh.p t7nh thu l phSn !Tt trNn 10 triFu (^ng t7nh trNn t:ng cc hTp (^ng nhTng &u',n thGng 8*iA 2A Thu 0uWt Thu 0uWt thu thu nh.p c nhn (i !Ci thu nh.p tK nhTng &u',n
22

Thu nh.p t7nh thu

thu 0uWt 2sA

*:- DUO Cd ce )G ! )!-. 59* <&* )!- !p )f !%S ' H-I: )!%J '

thGng 8*i p PQng th$% BiRu thu t%n phSn l 2sA 3A Thi (iR8 Bc ()nh thu nh.p t7nh thu Thi (iR8 Bc ()nh thu nh.p t7nh thu tK nhTng &u',n thGng 8*i l thi (iR8 th6nh t%n ti,n nhTng &u',n thGng 8*i gie6 ;Nn nh.n &u',n thGng 8*i ! ;Nn nhTng &u',n thGng 8*iA cA Cch t7nh thu Thu thu nh.p c nhn phHi np Thu nh.p t7nh thu Thu 0uWt 2sA

*:- D@O Cd ce )G ! )!-. 59* <&* )!- !p )f )V" ' )!%q ' COn cI t7nh thu (i !Ci thu nh.p tK tr ng thMng l thu nh.p t7nh thu ! thu 0uWtA 1A Thu nh.p t7nh thu Thu nh.p t7nh thu tK tr ng thMng l phSn gi tr) giHi thMng !Tt trNn 10 triFu (^ng 8 ngi np thu nh.n (Tc th$% tKng lSn tr ng thMng "h#ng phQ thuc !% 0 lSn nh.n ti,n thMngA Trng hTp 8t giHi thMng nhng c@ nhi,u ngi tr ng giHi thY thu nh.p t7nh thu (Tc phn chi6 ch% tKng ngi nh.n giHi thMngA Ngi (Tc tr ng giHi phHi BuWt trYnh cc cOn cI php lV chIng 8inhA Trng hTp "h#ng c@ cOn cI php lV chIng 8inh thY thu nh.p tr ng thMng t7nh ch% 8t c nhnA Trng hTp c nhn tr ng nhi,u giHi thMng tr%ng 8t cuc chGi thY thu nh.p t7nh thu (Tc t7nh trNn t:ng gi tr) c56 cc giHi thMngA Thu nh.p t7nh thu (i !Ci 8t 0 trk chGi c@ thMng/ cQ thR nh 06u: 6? +i !Ci tr ng thMng B: 0 l t%n ; gi tr) ti,n thMng !Tt trNn 10 triFu (^ng trNn 8t <01? !d B: 0 nh.n (Tc tr%ng 8t (Tt &u6' thMng ch6 trK ;Wt cI 8t "h%Hn chi ph7 n%A ;? +i !Ci tr ng thMng "hu'n 8*i ;jng hiFn !.t l gi tr) c56 0Hn ph]8 "hu'n 8*i !Tt trNn 10 triFu (^ng (Tc &u' (:i thnh ti,n th$% gi th) trng t*i thi (iR8 nh.n thMng ch6 trK ;Wt cI 8t "h%Hn chi ph7 n%A c? +i !Ci tr ng thMng tr%ng cc hYnh thIc c cTc/ (Jt cTc/ c60in%/ tr ng thMng tr%ng cc hYnh thIc trk chGi t*i +iR8 !ui chGi giHi tr7 c@ thMng: cA1? +i !Ci tr ng thMng tr%ng cc hYnh thIc c cTc/ (Jt cTc l t%n ; gi tr) giHi thMng !Tt trNn 10 triFu (^ng 8 ngi th68 gi6 nh.n (Tc ch6 trK ;Wt cI 8t "h%Hn chi ph7 n%A cA2? +i !Ci tr ng thMng tr%ng cc c60in%/ tr ng thMng tr%ng cc hYnh thIc trk chGi t*i +iR8 !ui chGi giHi tr7 c@ thMng l phSn gi tr) !Tt trNn 10 triFu (^ng 8 c nhn nh.n (Tc tK tr ng thMng tr%ng 8t cuc chGi/ cQ thR nh 06u: cA2A1? Thu nh.p tK tr ng thMng tr%ng 8t cuc chGi l chNnh lFch gie6 0 ti,n 8Jt ngi chGi nh.n l*i <c60h %ut? trK (i 0 ti,n 8Jt (D chi r6 <c60h in? tr%ng 8t cuc chGiA
23

Trng hTp thu nh.p tK tr ng thMng l ng%*i tF thY phHi &u' (:i r6 (^ng EiFt N68 th$% tf gi ng%*i tF P% Ngn hng Nh nCc c#ng ; c@ hiFu lUc t*i thi (iR8 pht 0inh thu nh.pA cA2A2? Cch Bc ()nh 0 ti,n 8Jt nh.n l*i ! 0 ti,n 8Jt (D chi r6 tr%ng 8t cuc chGi nh 06u: cA2A2A1? +i !Ci hYnh thIc chGi ;jng (^ng ti,n &u' Cc <(^ng ch7p/ (^ng ch7p trung gi6n ! (^ng Bqng th$% wu' ch &uHn lV ti ch7nh (i !Ci h%*t (ng "inh P%6nh trk chGi c@ thMng c56 B Ti ch7nh?: cA2A2A1A1? S ti,n 8Jt ngi chGi nh.n l*i <c60h %ut? tr%ng 8t cuc chGi l t:ng gi tr) cc lSn ngi chGi (:i (^ng ch7p/Bqng lW' ti,n 8Jt tr%ng 0ut 8t cuc chGiA cA2A2A1A2? S ti,n 8Jt (D chi r6 <c60h in? tr%ng 8t cuc chGi l t:ng gi tr) cc lSn ngi chGi (:i ti,n 8Jt lW' (^ng ch7p/Bqng tr%ng 0ut 8t cuc chGiA COn cI Bc ()nh 0 ti,n 8Jt nh.n l*i ! 0 ti,n 8Jt (D chi r6 tr%ng 8t cuc chGi l h% (Gn (:i ti,n ch% "hch <th$% 8Zu "q8 th$% wu' ch &uHn lV ti ch7nh (i !Ci h%*t (ng "inh P%6nh trk chGi c@ thMng c56 B Ti ch7nh? ! cc h% (Gn/ chIng tK th$% &u' ()nh c56 php lu.t " t%n hiFn hnhA E7 PQ 13: zng u tK l c !% ch% (n l c r6 "hoi +iR8 !ui chGi giHi tr7 c@ thMng (D thUc hiFn 3 lSn (:i ti,n 8Jt lW' (^ng ch7p/ t:ng gi tr) c56 cH 3 lSn l 200 S} ! thUc hiFn 2 lSn (:i (^ng ch7p lW' ti,n 8Jt/ t:ng gi tr) cH 2 lSn (:i l 400 S}A COn cI cc lSn (:i ti,n thY thu nh.p tK tr ng thMng ! thu nh.p t7nh thu c56 zng (Tc Bc ()nh nh 06u : - Thu nh.p tK tr ng thMng 400 S} 200 S} 200 S}A - Thu nh.p t7nh thu 200 S} tf gi S}/EN} - 10 triFu (^ng cA2A2A2? +i !Ci hYnh thIc chGi !Ci 8' chGi tU (ng ;jng ti,n 8Jt: cA2A2A2A1? S ti,n 8Jt ngi chGi nh.n l*i tr%ng 8t cuc chGi l t:ng gi tr) 0 ti,n r t "hoi 8' chGi <C60h %ut? "hi "t th c 8t cuc chGi trK (i phSn giHi thMng t7ch lup <nu c@?A cA2A2A2A2? S ti,n 8Jt (D chi r6 tr%ng 8t cuc chGi l t:ng gi tr) cc lSn n*p ti,n 8Jt !% 8' chGi <r$' in/C60h in? tr%ng 0ut 8t cuc chGiA niNng (i !Ci hYnh thIc tr ng thMng tK giHi thMng t7ch lup <6c"p%t?/ cc giHi thMng ()nh "| ch% "hch 86' 8>n ! cc hYnh thIc tGng tU "hc thY thu nh.p tK tr ng thMng l t%n ; gi tr) giHi thMng ch6 trK ;Wt cI 8t "h%Hn chi ph7 n% "hcA E7 PQ 1c: zng N chGi trUc tip !Ci 8' chGi tU (ng PXng ti,n 8JtA Tr%ng 8t cuc chGi zng N (D thUc hiFn 2 lSn n*p ti,n <r$' in?/ t:ng gi tr) cc lSn n*p ti,n <r$' in? l 300 S}A rhi "t th c cuc chGi zng N r t t%n ; 0 ti,n ckn l*i "hoi 8' chGi <C60h %ut?/ t:ng 0 ti,n 8Jt ckn l*i <C60h %ut? l 1A200 S}A Tr%ng cuc chGi (@ #ng N ckn tr ng thN8 phSn thMng tK giHi thMng t7ch lup <6c"p%t? l 1A000 S} <ai tr) giHi thMng 6c"p%t (D (Tc cng P^n tr%ng 0 ti,n C60h %ut?A COn cI 0 ti,n n*p !% ! 0 ti,n r t r6 thY thu
2c

nh.p tK tr ng thMng ! thu nh.p t7nh thu c56 zng N ;6% g^8 02 "h%Hn nh 06u: - Thu nh.p tr ng thMng tK giHi thMng t7ch lup <6c"p%t? c56 zng B l t%n ; gi tr) giHi thMng t7ch lup <6c"p%t? : Thu nh.p tK tr ng thMng 1000 S} Thu nh.p t7nh thu 1000S} tf gi S}/EN} - 10 triFu (^ngA - Thu nh.p tr ng thMng tK cuc chGi !Ci 8' chGi tU (ng c56 zng B l: Thu nh.p tK tr ng thMng : 1200 S} - 1000 S} - 300 S} 200 S}A Thu nh.p t7nh thu : 200 S} tf gi S}/EN} - 10 triFu (^ngA cA2A3? Trng hTp t: chIc trH thMng trk chGi (iFn t9 c@ thMng/ c60in% "h#ng Bc ()nh (Tc thu nh.p ch)u thu c56 c nhn tr ng thMng (R "hWu trK thu th$% hCng PZn t*i (iR8 cA2/ "h%Hn 1/ +i,u n' thY thUc hiFn np thu th6' ch% cc c nhn tr ng thMng th$% 8Ic Wn ()nh trNn t:ng 0 ti,n trH l*i ch% ngi chGi <c60h %ut?A T: chIc trH thMng trk chGi (iFn t9 c@ thMng/ c60in% nu p PQng np thu thu nh.p c nhn th$% 8Ic Wn ()nh phHi (Ong "V !Ci cG &u6n thu ! (i,u ch`nh l*i cG cWu trH thMng ch% "hch l thu nh.p 06u thu (R niN8 't c#ng "h6i t*i (iR8 !ui chGi giHi tr7 c@ thMngA uIc thu Wn ()nh thUc hiFn th$% hCng PZn riNng c56 B Ti ch7nhA cA2Ac? JKt cuc ch=iL (Tc Bc ()nh nh 06u: - +i !Ci hYnh thIc chGi ;jng (^ng ti,n &u' Cc/ cuc chGi (Tc ;>t (Su "hi ngi chGi !% +iR8 !ui chGi giHi tr7 c@ thMng ! "t th c "hi ngi chGi (@ r6 "hoi +iR8 !ui chGi giHi tr7 c@ thMngA - +i !Ci hYnh thIc chGi !Ci 8' chGi tU (ng ;jng ti,n 8Jt thY cuc chGi (Tc ;>t (Su "hi ngi chGi n*p ti,n !% 8' chGi <r$' in/C60h in? ! "t th c "hi ngi chGi r t ti,n "hoi 8' chGi <C60h %ut?A - +i !Ci tr ng thMng tK giHi thMng t7ch lup <6c"p%t?/ cc giHi thMng ()nh "| ch% "hch chGi 86' 8>n ! cc hYnh thIc tGng tU "hc 8[i lSn tr ng thMng (Tc c%i l 8t cuc chGi riNng ;iFtA P? +i !Ci tr ng thMng tK cc trk chGi/ cuc thi c@ thMng (Tc t7nh th$% tKng lSn lgnh thMngA ai tr) ti,n thMng ;jng t%n ; 0 ti,n thMng !Tt trNn 10 triFu (^ng 8 ngi chGi nh.n (Tc ch6 trK ;Wt cI 8t "h%Hn chi ph7 n%A 2A Thu 0uWt thu thu nh.p c nhn (i !Ci thu nh.p tK tr ng thMng p PQng th$% BiRu thu t%n phSn !Ci thu 0uWt l 10sA 3A Thi (iR8 Bc ()nh thu nh.p t7nh thu Thi (iR8 Bc ()nh thu nh.p t7nh thu (i !Ci thu nh.p tK tr ng thMng l thi (iR8 t: chIc/ c nhn trH thMng ch% ngi tr ng thMngA
22

cA Cch t7nh thu: Thu thu nh.p c nhn phHi np Thu nh.p t7nh thu Thu 0uWt 10s

*:- D?O Cd ce )G ! )!-. )f )!f4 Q.1 H-= )r ' COn cI t7nh thu (i !Ci thu nh.p tK thK6 "/ &u tJng l thu nh.p t7nh thu ! thu 0uWtA 1A Thu nh.p t7nh thu Thu nh.p t7nh thu tK nh.n thK6 "/ &u tJng l phSn gi tr) ti 0Hn nh.n thK6 "/ H-= )r ' <%S) )Vs DC )V*+- 5W ' 8t* lo ! A ai tr) ti 0Hn nh.n thK6 "/ &u tJng (Tc Bc ()nh (i !Ci tKng trng hTp/ cQ thR nh 06u: 6? +i !Ci thK6 "/ &u tJng l chIng "h%n: gi tr) ti 0Hn nh.n thK6 " l gi tr) chIng "h%n t*i thi (iR8 (Ong "V chu'Rn &u',n 0M heu/ cQ thR nh 06u: 6A1? +i !Ci chIng "h%n gi6% P)ch trNn SM ai6% P)ch chIng "h%n: gi tr) c56 chIng "h%n (Tc cOn cI !% gi th68 chiu trNn SM gi6% P)ch chIng "h%n t*i thi (iR8 (Ong "V &u',n 0M heu chIng "h%nA 6A2? +i !Ci chIng "h%n "h#ng thuc trng hTp trNn: gi tr) c56 chIng "h%n (Tc cOn cI !% gi tr) 0: 0ch " t%n c56 c#ng t' pht hnh l%*i chIng "h%n (@ t*i thi (iR8 gSn nhWt trCc thi (iR8 (Ong "V &u',n 0M heu chIng "h%nA ;? +i !Ci thK6 "/ &u tJng l !n g@p tr%ng cc t: chIc "inh t/ cG 0M "inh P%6nh: thu nh.p (R t7nh thu l gi tr) c56 phSn !n g@p (Tc Bc ()nh cOn cI !% gi tr) 0: 0ch " t%n c56 c#ng t' t*i thi (iR8 gSn nhWt trCc thi (iR8 (Ong "V &u',n 0M heu phSn !n g@pA c? +i !Ci ti 0Hn thK6 "/ &u tJng l ;Wt (ng 0Hn: gi tr) ;Wt (ng 0Hn (Tc Bc ()nh nh 06u: cA1? +i !Ci ;Wt (ng 0Hn l gi tr) &u',n 09 PQng (Wt thY phSn gi tr) &u',n 09 PQng (Wt (Tc Bc ()nh cOn cI !% BHng gi (Wt P% f ;6n nhn Pn cWp t`nh &u' ()nh t*i thi (iR8 c nhn l8 th5 tQc (Ong "V &u',n 09 PQng ;Wt (ng 0HnA cA2? +i !Ci ;Wt (ng 0Hn l nh ! c#ng trYnh "in tr c trNn (Wt thY gi tr) ;Wt (ng 0Hn (Tc Bc ()nh cOn cI !% &u' ()nh c56 cG &u6n &uHn lV Nh nCc c@ th]8 &u',n !, phn l%*i gi tr) nhh &u' ()nh tiNu chu]n/ ()nh 8Ic B' PUng cG ;Hn P% cG &u6n &uHn lV Nh nCc c@ th]8 &u',n ;6n hnhh gi tr) ckn l*i c56 nh/ c#ng trYnh "in tr c t*i thi (iR8 l8 th5 tQc (Ong "V &u',n 0M heuA Trng hTp "h#ng Bc ()nh (Tc th$% &u' ()nh trNn thY cOn cI !% gi t7nh lF ph7 trCc ;* P% f ;6n nhn Pn cWp t`nh &u' ()nhA P? +i !Ci thK6 "/ &u tJng l cc ti 0Hn "hc phHi (Ong "V &u',n 0M heu h%Jc &u',n 09 PQng !Ci cG &u6n &uHn lV Nh nCc: gi tr) ti 0Hn (Tc Bc ()nh trNn cG 0M ;Hng gi t7nh lF ph7 trCc ;* P% f ;6n nhn Pn cWp t`nh &u'
21

()nh t*i thi (iR8 c nhn l8 th5 tQc (Ong "V &u',n 0M heu/ &u',n 09 PQng ti 0Hn thK6 "/ &u tJngA 2A Thu 0uWt: T!-. 2-j) )!-. )!- !p c/ !0 59* <&* )!f4 Q.1 H-= )r ' 5%Sc /p du ' )!vo B*p- )!-. )o= p!o <&* )!-. 2-j) l= DClO 3A Thi (iR8 Bc ()nh thu nh.p t7nh thu Thi (iR8 Bc ()nh thu nh.p t7nh thu tK thK6 "/ &u tJng l thi (iR8 c nhn l8 th5 tQc (Ong "V &u',n 0M heu/ &u',n 09 PQng ti 0Hn thK6 "/ &u tJngA cA Cch t7nh 0 thu phHi np Thu thu nh.p c nhn phHi np Thu nh.p t7nh thu B Thu 0uWt 10s

C!%J ' III CZN C[ TNH THL\ ]I V^I C_ NH`N XH#NG C$ Tab *:- DcO 9* <&* )!- !p )f Q* ! do4 ! Thu thu nh.p c nhn (i !Ci thu nh.p tK "inh P%6nh c56 c nhn "h#ng c tr (Tc Bc ()nh ;jng P%6nh thu tK h%*t (ng 0Hn BuWt/ "inh P%6nh nhn <? !Ci thu 0uWtA 1A }%6nh thu: }%6nh thu tK h%*t (ng "inh P%6nh c56 c nhn "h#ng c tr (Tc Bc ()nh nh P%6nh thu l8 cOn cI t7nh thu tK h%*t (ng "inh P%6nh c56 c nhn c tr th$% hCng PZn t*i "h%Hn 1/ +i,u L Th#ng t n'A 2A Thu 0uWt Thu 0uWt thu thu nh.p c nhn (i !Ci thu nh.p tK "inh P%6nh c56 c nhn "h#ng c tr &u' ()nh (i !Ci tKng lgnh !Uc/ ngnh ngh, 0Hn BuWt/ "inh P%6nh nh 06u: 6? 1s (i !Ci h%*t (ng "inh P%6nh hng h%A ;? 2s (i !Ci h%*t (ng "inh P%6nh P)ch !QA c? 2s (i !Ci h%*t (ng 0Hn BuWt/ B' PUng/ !.n tHi ! h%*t (ng "inh P%6nh "hcA Trng hTp c nhn "h#ng c tr c@ P%6nh thu tK nhi,u lgnh !Uc/ ngnh ngh, 0Hn BuWt/ "inh P%6nh "hc nh6u nhng "h#ng tch riNng (Tc P%6nh thu c56 tKng lgnh !Uc/ ngnh ngh, thY thu 0uWt thu thu nh.p c nhn (Tc p PQng th$% 8Ic thu 0uWt c6% nhWt (i !Ci lgnh !Uc/ ngnh ngh, thUc t h%*t (ng trNn t%n ; P%6nh thuA *:- DhO 9* <&* )!- !p )f )*: l%J '1 )*: cg ' 1A Thu thu nh.p c nhn (i !Ci thu nh.p tK ti,n lGng/ ti,n c#ng c56 c
24

nhn "h#ng c tr (Tc Bc ()nh ;jng thu nh.p ch)u thu tK ti,n lGng/ ti,n c#ng nhn <? !Ci thu 0uWt 20sA 2A Thu nh.p ch)u thu tK ti,n lGng/ ti,n c#ng c56 c nhn "h#ng c tr (Tc Bc ()nh nh (i !Ci thu nh.p ch)u thu thu nh.p c nhn tK ti,n lGng/ ti,n c#ng c56 c nhn c tr th$% hCng PZn t*i "h%Hn 2 +i,u L Th#ng t n'A EiFc Bc ()nh thu nh.p ch)u thu thu nh.p c nhn tK ti,n lGng/ ti,n c#ng t*i EiFt N68 tr%ng trng hTp c nhn "h#ng c tr l8 !iFc (^ng thi M EiFt N68 ! nCc ng%i nhng "h#ng tch riNng (Tc phSn thu nh.p pht 0inh t*i EiFt N68 thUc hiFn th$% c#ng thIc 06u: 6? +i !Ci trng hTp c nhn ngi nCc ng%i "h#ng hiFn PiFn t*i EiFt N68: S ng' l8 !iFc ch% T:ng thu c#ng !iFc t*i EiFt N68 nh.p pht 0inh t*i T:ng 0 ng' l8 !iFc EiFt N68 tr%ng nO8 Thu nh.p tK ti,n lGng/ ti,n c#ng t%n cSu <trCc thu? Thu nh.p ch)u thu "hc <trCc thu? pht 0inh t*i EiFt N68

Tr%ng (@: T:ng 0 ng' l8 !iFc tr%ng nO8 (Tc t7nh th$% ch ( &u' ()nh t*i B -u.t -6% (ng c56 EiFt N68A ;? +i !Ci cc trng hTp c nhn ngi nCc ng%i hiFn PiFn t*i EiFt N68: T:ng thu nh.p pht 0inh t*i EiFt N68 S ng' c@ 8Jt M EiFt N68 312 ng' Thu nh.p tK Thu nh.p ch)u ti,n lGng/ ti,n thu "hc <trCc c#ng t%n cSu thu? pht 0inh <trCc thu? t*i EiFt N68

Thu nh.p ch)u thu "hc <trCc thu? pht 0inh t*i EiFt N68 t*i (iR8 6/ ; nNu trNn l cc "h%Hn lTi 7ch "hc ;jng ti,n h%Jc "h#ng ;jng ti,n 8 ngi l6% (ng (Tc hMng ng%i ti,n lGng/ ti,n c#ng P% ngi 09 PQng l6% (ng trH h%Jc trH h ch% ngi l6% (ngA *:- DnO 9* <&* )!- !p )f 5o- )% <9 Thu thu nh.p c nhn (i !Ci thu nh.p tK (Su t !n c56 c nhn "h#ng c tr (Tc Bc ()nh ;jng t:ng thu nh.p t7nh thu 8 c nhn "h#ng c tr nh.n (Tc tK !iFc (Su t !n !% t: chIc/ c nhn t*i EiFt N68 nhn <? !Ci thu 0uWt 2sA Thu nh.p t7nh thu/ thi (iR8 Bc ()nh thu nh.p t7nh thu thu nh.p c nhn tK (Su t !n c56 c nhn "h#ng c tr (Tc Bc ()nh nh (i !Ci thu nh.p t7nh thu/ thi (iR8 Bc ()nh thu nh.p t7nh thu thu nh.p c nhn tK (Su t !n c56 c nhn c tr th$% hCng PZn t*i "h%Hn 1/ "h%Hn 3/ +i,u 10 Th#ng t n'A *:- BCO 9* <&* )!- !p )f c!-Ip
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1A Thu thu nh.p c nhn (i !Ci thu nh.p tK chu'Rn nhTng !n c56 c nhn "h#ng c tr (Tc Bc ()nh ;jng t:ng 0 ti,n 8 c nhn "h#ng c tr nh.n (Tc tK !iFc chu'Rn nhTng phSn !n t*i cc t: chIc/ c nhn EiFt N68 nhn <? !Ci thu 0uWt 0/1s/ "h#ng phn ;iFt !iFc chu'Rn nhTng (Tc thUc hiFn t*i EiFt N68 h6' t*i nCc ng%iA T:ng 0 ti,n 8 c nhn "h#ng c tr nh.n (Tc tK !iFc chu'Rn nhTng phSn !n t*i cc t: chIc/ c nhn EiFt N68 l gi chu'Rn nhTng !n "h#ng trK ;Wt "| "h%Hn chi ph7 n% "R cH gi !nA 2A ai chu'Rn nhTng (i !Ci tKng trng hTp cQ thR (Tc Bc ()nh nh 06u: 6A Trng hTp chu'Rn nhTng phSn !n g@p thY gi chu'Rn nhTng (Tc Bc ()nh nh (i !Ci c nhn c tr th$% hCng PZn t*i (iR8 6A1/ "h%Hn 1/ +i,u 11 Th#ng t n'A ;A Trng hTp chu'Rn nhTng chIng "h%n thY gi chu'Rn nhTng (Tc Bc ()nh nh (i !Ci c nhn c tr th$% hCng PZn t*i (iR8 6A1/ "h%Hn 2/ +i,u 11 Th#ng t n'A 3A Thi (iR8 Bc ()nh thu nh.p t7nh thu: 6? +i !Ci thu nh.p tK chu'Rn nhTng !n g@p c56 c nhn "h#ng c tr l thi (iR8 hTp (^ng chu'Rn nhTng !n g@p c@ hiFu lUcA ;? +i !Ci thu nh.p tK chu'Rn nhTng chIng "h%n c56 c nhn "h#ng c tr (Tc Bc ()nh nh (i !Ci c nhn c tr th$% hCng PZn t*i (iR8 c/ "h%Hn 2/ +i,u 11 Th#ng t n'A *:- BDO 9* <&* )!- !p )f c!-Ip !%S ' 7j) 5 ' 2R 1A Thu thu nh.p c nhn (i !Ci thu nh.p tK chu'Rn nhTng ;Wt (ng 0Hn t*i EiFt N68 c56 c nhn "h#ng c tr (Tc Bc ()nh ;jng gi chu'Rn nhTng ;Wt (ng 0Hn nhn <? !Ci thu 0uWt 2sA ai chu'Rn nhTng ;Wt (ng 0Hn c56 c nhn "h#ng c tr l t%n ; 0 ti,n 8 c nhn nh.n (Tc tK !iFc chu'Rn nhTng ;Wt (ng 0Hn "h#ng trK ;Wt "| "h%Hn chi ph7 n% "R cH gi !nA 2A ai chu'Rn nhTng ;Wt (ng 0Hn c56 c nhn "h#ng c tr tr%ng tKng trng hTp cQ thR (Tc Bc ()nh nh Bc ()nh gi chu'Rn nhTng ;Wt (ng 0Hn c56 c nhn c tr th$% hCng PZn t*i (iR8 6A1/ ;A1/ cA1/ PA1/ "h%Hn 1/ +i,u 12 Th#ng t n'A 3A Thi (iR8 Bc ()nh thu nh.p tK chu'Rn nhTng ;Wt (ng 0Hn l thi (iR8 c nhn "h#ng c tr l8 th5 tQc chu'Rn nhTng ;Wt (ng 0Hn th$% &u' ()nh c56 php lu.tA *:- BBO 9* <&* )!- !p )f 7R H-I: 1 !%S ' H-I: )!%J ' 8* 1A Thu (i !Ci thu nh.p tK ;Hn &u',n 6? Thu (i !Ci thu nh.p tK ;Hn &u',n c56 c nhn "h#ng c tr (Tc Bc ()nh ;jng phSn thu nh.p !Tt trNn 10 triFu (^ng th$% tKng hTp (^ng chu'Rn
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gi6%/ chu'Rn &u',n 09 PQng cc (i tTng &u',n 0M heu tr7 tuF/ chu'Rn gi6% c#ng nghF t*i EiFt N68 nhn !Ci thu 0uWt 2sA Thu nh.p tK ;Hn &u',n (Tc Bc ()nh th$% hCng PZn t*i "h%Hn 1/ +i,u 13 Th#ng t n'A ;? Thi (iR8 Bc ()nh thu nh.p tK ;Hn &u',n l thi (iR8 t: chIc/ c nhn trH thu nh.p tK chu'Rn ;Hn &u',n ch% ngi np thu l c nhn "h#ng c tr A 2A Thu (i !Ci thu nh.p tK nhTng &u',n thGng 8*i 6? Thu (i !Ci thu nh.p tK nhTng &u',n thGng 8*i c56 c nhn "h#ng c tr (Tc Bc ()nh ;jng phSn thu nh.p !Tt trNn 10 triFu (^ng th$% tKng hTp (^ng nhTng &u',n thGng 8*i t*i EiFt N68 nhn !Ci thu 0uWt 2sA Thu nh.p tK nhTng &u',n thGng 8*i (Tc Bc ()nh th$% hCng PZn t*i "h%Hn 1/ +i,u 1c Th#ng t n'A ;? Thi (iR8 Bc ()nh thu nh.p t7nh thu tK nhTng &u',n thGng 8*i l thi (iR8 th6nh t%n ti,n nhTng &u',n thGng 8*i gie6 ;Nn nh.n &u',n thGng 8*i ! ;Nn nhTng &u',n thGng 8*iA *:- BEO 9* <&* )!- !p )f )V" ' )!%q '1 )!f4 Q.1 H-= )r ' 1A Thu thu nh.p c nhn (i !Ci thu nh.p tK tr ng thMng/ thK6 "/ &u tJng c56 c nhn "h#ng c tr (Tc Bc ()nh ;jng thu nh.p t7nh thu th$% hCng PZn t*i "h%Hn 2/ +i,u n' nhn <? !Ci thu 0uWt 10sA 2A Thu nh.p t7nh thu 6? Thu nh.p t7nh thu tK tr ng thMng c56 c nhn "h#ng c tr l phSn gi tr) giHi thMng !Tt trNn 10 triFu (^ng th$% tKng lSn tr ng thMng t*i EiFt N68A Thu nh.p tK tr ng thMng c56 c nhn "h#ng c tr (Tc Bc ()nh nh (i !Ci c nhn c tr th$% hCng PZn t*i "h%Hn 1/ +i,u 12 Th#ng t n'A ;? Thu nh.p ch)u thu tK nh.n thK6 "/ &u tJng c56 c nhn "h#ng c tr l phSn gi tr) ti 0Hn thK6 "/ &u tJng !Tt trNn 10 triFu (^ng th$% tKng lSn pht 0inh thu nh.p nh.n (Tc t*i EiFt N68A Thu nh.p tK nh.n thK6 "/ &u tJng c56 c nhn "h#ng c tr (Tc Bc ()nh nh (i !Ci c nhn c tr th$% hCng PZn t*i "h%Hn 1/ +i,u 11 Th#ng t n'A 3A Thi (iR8 Bc ()nh thu nh.p t7nh thu 6? +i !Ci thu nh.p tK tr ng thMng: thi (iR8 Bc ()nh thu nh.p t7nh thu l thi (iR8 t: chIc/ c nhn M EiFt N68 trH ti,n thMng ch% c nhn "h#ng c tr A ;? +i !Ci thu nh.p tK thK6 ": thi (iR8 Bc ()nh thu nh.p t7nh thu l thi (iR8 c nhn l8 th5 tQc (Ong "V &u',n 0M heu h%Jc &u',n 09 PQng ti 0Hn t*i EiFt N68A
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c? +i !Ci thu nh.p tK nh.n &u tJng: thi (iR8 Bc ()nh thu nh.p t7nh thu l thi (iR8 c nhn l8 th5 tQc (Ong "V &u',n 0M heu h%Jc &u',n 09 PQng ti 0Hn t*i EiFt N68A C!%J ' IV ZNG Xw THL\1 XHxL Tay THL\1 XHAI THL\1 KLM\T TO_N THL\1 HON THL\ *:- BUO d ' Qz )!-. 1A +i tTng phHi (Ong "V thu Th$% &u' ()nh t*i +i,u 24 Ngh) ()nh 0 12/2013/N+-C3 thY (i tTng phHi (Ong "V thu thu nh.p c nhn ;6% g^8: 6? T: chIc/ c nhn trH thu nh.p ;6% g^8: 6A1? Cc t: chIc/ c nhn "inh P%6nh "R cH cc chi nhnh/ (Gn !) phQ thuc/ (Gn !) trUc thuc h*ch t%n riNng ! c@ t cch php nhn riNngA 6A2? Cc cG &u6n &uHn lV hnh ch7nh nh nCc cc cWpA 6A3? Cc t: chIc ch7nh tr)/ t: chIc ch7nh tr) BD hi/ t: chIc BD hi ngh, nghiFpA 6Ac? Cc (Gn !) 0U nghiFpA 6A2? Cc t: chIc &uc t ! t: chIc nCc ng%iA 6A1? Cc B6n &uHn lV PU n/ EOn phkng (*i PiFn c56 cc t: chIc nCc ng%iA 6A4? Cc t: chIc/ c nhn trH thu nh.p "hcA ;? C nhn c@ thu nh.p ch)u thu thu nh.p c nhn/ ;6% g^8: ;A1? C nhn c@ thu nh.p tK 0Hn BuWt/ "inh P%6nh ;6% g^8 cH c nhn hnh ngh, (c l.ph c nhn/ h gi6 (Ynh 0Hn BuWt n#ng nghiFp "h#ng thuc (i tTng 8iin thu thu nh.p c nhnA C nhn c@ thu nh.p tK 0Hn BuWt/ "inh P%6nh thUc hiFn (Ong "V thu thu nh.p c nhn (^ng thi !Ci !iFc (Ong "V cc l%*i thu "hcA ;A2? C nhn c@ thu nh.p tK ti,n lGng/ ti,n c#ng "R cH c nhn nCc ng%i l8 !iFc ch% Nh thSu nCc ng%i/ Nh thSu phQ nCc ng%i t*i EiFt N68A ;A3? C nhn chu'Rn nhTng ;Wt (ng 0HnA ;Ac? C nhn c@ thu nh.p ch)u thu "hc <nu c@ 'Nu cSu?A cA Ngi phQ thuc (Tc giH8 trK gi6 cHnhA Cc trng hTp (Ong "V thu nNu t*i (iR8 6/ ; ! c/ "h%Hn 1/ +i,u n'/ nu (D (Ong "V thu ! (Tc cWp 8D 0 thu thY "h#ng phHi (Ong "V 8CiA C nhn c@ nhi,u "h%Hn thu nh.p ch)u thu thu nh.p c nhn thY ch` (Ong "V thu 8t lSnA uD 0 thu (Tc 09 PQng chung (R "h6i thu (i !Ci tWt cH cc "h%Hn thu nh.pA
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2A b^ 0G (Ong "V thu Th5 tQc/ h^ 0G (Ong "V thu thUc hiFn th$% !On ;Hn hCng PZn !, &uHn lV thuA 3A +)6 (iR8 np h^ 0G (Ong "V thu 6? +)6 (iR8 np h^ 0G (Ong "V thu thUc hiFn th$% !On ;Hn hCng PZn !, &uHn lV thuA ;? +)6 (iR8 np h^ 0G (Ong "V thu (i !Ci 8t 0 trng hTp cQ thR: ;A1? C nhn c@ thu nh.p ch)u thu tK ti,n lGng/ ti,n c#ng np h^ 0G (Ong "V thu ch% t: chIc/ c nhn trH thu nh.p h%Jc cG &u6n thu trUc tip &uHn lV t: chIc/ c nhn trH thu nh.pA T: chIc/ c nhn trH thu nh.p c@ trch nhiF8 t:ng hTp t "h6i (Ong "V thu c56 c nhn ! np ch% cG &u6n thu trUc tip &uHn lVA ;A2? C nhn c@ nhi,u ngu^n thu nh.p: tK "inh P%6nh/ tK ti,n lGng/ ti,n c#ng/ tK cc "h%Hn thu nh.p ch)u thu "hc (Tc lU6 ch=n ()6 (iR8 np h^ 0G (Ong "V thu t*i cG &u6n/ (Gn !) trH thu nh.p h%Jc t*i Chi cQc Thu nGi "inh P%6nhA ;A3? C nhn c@ thu nh.p ch)u thu "hc c@ thR np h^ 0G (Ong "V thu t*i ;Wt "| cG &u6n thu n%A cA +Ong "V thu (i !Ci 8t 0 trng hTp cQ thR: 6? +i !Ci nh@8 c nhn "inh P%6nh thY ngi (*i PiFn c56 nh@8 c nhn "inh P%6nh thUc hiFn (Ong "V thu th$% hCng PZn (i !Ci c nhn "inh P%6nh (R (Tc cWp 8D 0 thu ch% ;Hn thnA uD 0 thu c56 ngi (*i PiFn c56 nh@8 c nhn "inh P%6nh (Tc 09 PQng (R "h6i/ np thu gi tr) gi6 tOng/ thu tiNu thQ (Jc ;iFt/ thu 8#n ;i/AAA chung ch% cH nh@8 ! "h6i thu thu nh.p c nhn ch% ;Hn thn ngi (*i PiFnA Nheng c nhn g@p !n "hc tr%ng nh@8 (,u phHi thUc hiFn (Ong "V thu (R (Tc cWp 8D 0 thu riNng nh (i !Ci c nhn "inh P%6nhA ;? +i !Ci c nhn chu'Rn nhTng ;Wt (ng 0Hn ch6 c@ 8D 0 thu thY cG &u6n thu tU (ng cWp 8D 0 thu ch% c nhn cOn cI trNn th#ng tin c nhn t*i b^ 0G chu'Rn nhTng ;Wt (ng 0HnA c? +i !Ci c nhn l ngi phQ thuc ! ngi np thu c@ "N "h6i giH8 trK gi6 cHnh nu ch6 c@ 8D 0 thu thY cG &u6n thu tU (ng cWp 8D 0 thu ch% ngi phQ thuc cOn cI trNn th#ng tin c56 ngi phQ thuc t*i T "h6i (Ong "V giH8 trK gi6 cHnh <th$% 8Zu ;6n hnh "q8 th$% !On ;Hn hCng PZn !, &uHn lV thu? c56 ngi np thuA *:- B@O X!j- )Vf )!-. <= c!e ' )f Q!j- )Vf )!-. 1A rhWu trK thu rhWu trK thu l !iFc t: chIc/ c nhn trH thu nh.p thUc hiFn t7nh trK 0 thu phHi np !% thu nh.p c56 ngi np thu trCc "hi trH thu nh.p/ cQ thR nh 06u:
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6? Thu nh.p c56 c nhn "h#ng c tr T: chIc/ c nhn trH cc "h%Hn thu nh.p ch)u thu ch% c nhn "h#ng c tr c@ trch nhiF8 "hWu trK thu thu nh.p c nhn trCc "hi trH thu nh.pA S thu phHi "hWu trK (Tc Bc ()nh th$% hCng PZn t*i ChGng <tK +i,u 14 (n +i,u 23? Th#ng t n'A ;? Thu nh.p tK ti,n lGng/ ti,n c#ng ;A1? +i !Ci c nhn c tr "V hTp (^ng l6% (ng tK ;6 <03? thng trM lNn thY t: chIc/ c nhn trH thu nh.p thUc hiFn "hWu trK thu th$% BiRu thu lup tin tKng phSn/ "R cH trng hTp c nhn "V hTp (^ng tK ;6 <03? thng trM lNn t*i nhi,u nGiA ;A2? +i !Ci c nhn c tr "V hTp (^ng l6% (ng tK ;6 <03? thng trM lNn nhng ngh` l8 trCc "hi "t th c hTp (^ng l6% (ng thY t: chIc/ c nhn trH thu nh.p !Zn thUc hiFn "hWu trK thu th$% BiRu thu lup tin tKng phSnA ;A3? +i !Ci c nhn l ngi nCc ng%i !% l8 !iFc t*i EiFt N68 thY t: chIc/ c nhn trH thu nh.p cOn cI !% thi gi6n l8 !iFc t*i EiFt N68 c56 ngi np thu ghi trNn bTp (^ng h%Jc !On ;Hn c9 06ng l8 !iFc t*i EiFt N68 (R t*8 "hWu trK thu th$% BiRu l_' tin tKng phSn <(i !Ci c nhn c@ thi gi6n l8 !iFc t*i EiFt N68 tK 1L3 ng' tr%ng nO8 t7nh thu? h%Jc th$% BiRu thu t%n phSn <(i !Ci c nhn c@ thi gi6n l8 !iFc t*i EiFt N68 PCi 1L3 ng' tr%ng nO8 t7nh thu?A ;Ac? }%6nh nghiFp ;H% hiR8/ c#ng t' &uHn lV wup hu tr7 tU ngu'Fn c@ trch nhiF8 "hWu trK thu thu nh.p c nhn (i !Ci ti,n t7ch l_' 8u6 ;H% hiR8 "h#ng ;>t ;uc/ ti,n t7ch l_' (@ng &up hu tr7 tU ngu'Fn th$% hCng PZn t*i "h%Hn 1/ +i,u 4 Th#ng t n'A ;A2? S thu phHi "hWu trK (i !Ci thu nh.p tK ti,n lGng/ ti,n c#ng c56 c nhn c tr (Tc Bc ()nh th$% hCng PZn t*i +i,u 4 Th#ng t n'h c56 c nhn "h#ng c tr (Tc Bc ()nh th$% +i,u 1L Th#ng t n'A c? Thu nh.p tK h%*t (ng (*i lV ;H% hiR8/ (*i lV B: 0/ ;n hng (6 cWp C#ng t' B: 0/ P%6nh nghiFp ;H% hiR8/ P%6nh nghiFp ;n hng (6 cWp trH thu nh.p ch% c nhn l8 (*i lV B: 0/ (*i lV ;H% hiR8/ th68 gi6 8*ng lCi ;n hng (6 cWp c@ trch nhiF8 "hWu trK thu thu nh.p c nhn trCc "hi trH thu nh.p ch% c nhnA S thu "hWu trK (Tc Bc ()nh th$% hCng PZn t*i "h%Hn 2/ +i,u 4 Th#ng t n'A P? Thu nh.p tK (Su t !n T: chIc/ c nhn trH thu nh.p tK (Su t !n th$% hCng PZn t*i "h%Hn 3/ +i,u 2 Th#ng t n' c@ trch nhiF8 "hWu trK thu thu nh.p c nhn trCc "hi trH thu nh.p ch% c nhn trK trng hTp c nhn tU "h6i thu th$% hCng PZn t*i "h%Hn m/ +i,u 21 Th#ng t n'A S thu "hWu trK (Tc Bc ()nh th$% hCng PZn t*i +i,u 10 Th#ng t n'A (? Thu nh.p tK chu'Rn nhTng chIng "h%n
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u=i trng hTp chu'Rn nhTng chIng "h%n (,u phHi "hWu trK thu th$% thu 0uWt 0/1s trNn gi chu'Rn nhTng trCc "hi th6nh t%n ch% ngi chu'Rn nhTngA CQ thR !iFc "hWu trK thu (Tc thUc hiFn nh 06u: (A1? +i !Ci chIng "h%n gi6% P)ch trNn SM ai6% P)ch chIng "h%n: (A1A1? C#ng t' chIng "h%n/ ngn hng thGng 8*i nGi c nhn 8M ti "h%Hn lu "V chIng "h%n c@ trch nhiF8 "hWu trK thu thu nh.p c nhn th$% thu 0uWt 0/1s trNn gi chu'Rn nhTng trCc "hi th6nh t%n ti,n ch% c nhnA S thu "hWu trK (Tc Bc ()nh nh hCng PZn t*i (iR8 ;A2/ "h%Hn 2/ +i,u 11 Th#ng t n'A (A1A2? C#ng t' &uHn lV &up nGi c nhn 5' thc &uHn lV P6nh 8Qc (Su t chIng "h%n c@ trch nhiF8 "hWu trK thu thu nh.p c nhn th$% thu 0uWt 0/1s trNn gi chu'Rn nhTng chIng "h%n c56 c nhn 5' thc P6nh 8Qc (Su t chIng "h%n th$% ;Hng phn ;: c56 c#ng t' g9i ngn hng lu "V 8 c#ng t' 8M ti "h%Hn lu "VA (A2? +i !Ci chIng "h%n chu'Rn nhTng "h#ng &u6 hF thng gi6% P)ch trNn SM ai6% P)ch chIng "h%n: (A2A1? +i !Ci chIng "h%n c56 c#ng t' (*i ch ng (D (Ong "V chIng "h%n t.p trung t*i Trung t8 lu "V chIng "h%n: C#ng t' chIng "h%n/ ngn hng thGng 8*i nGi c nhn 8M ti "h%Hn lu "V chIng "h%n "hWu trK thu thu nh.p c nhn th$% thu 0uWt 0/1s trNn gi chu'Rn nhTng trCc "hi l8 th5 tQc chu'Rn &u',n 0M heu chIng "h%n t*i Trung t8 -u "V chIng "h%nA (A2A2? +i !Ci chIng "h%n c56 c#ng t' c: phSn ch6 l c#ng t' (*i ch ng nhng t: chIc pht hnh chIng "h%n 5' &u',n ch% c#ng t' chIng "h%n &uHn lV P6nh 0ch c: (#ng: C#ng t' chIng "h%n (Tc uf &u',n &uHn lV P6nh 0ch c: (#ng "hWu trK thu thu nh.p c nhn th$% thu 0uWt 0/1s trNn gi chu'Rn nhTng trCc "hi l8 th5 tQc chu'Rn &u',n 0M heu chIng "h%nA C nhn chu'Rn nhTng chIng "h%n phHi BuWt trYnh hTp (^ng chu'Rn nhTng !Ci C#ng t' chIng "h%n "hi l8 th5 tQc chu'Rn &u',n 0M heu chIng "h%nA $AThu nh.p tK chu'Rn nhTng !n g@p c56 c nhn "h#ng c tr T: chIc/ c nhn nh.n chu'Rn nhTng !n g@p c56 c nhn "h#ng c tr c@ trch nhiF8 "hWu trK thu thu nh.p c nhn th$% thu 0uWt 0/1s trNn gi chu'Rn nhTng !n g@pA g? Thu nh.p tK tr ng thMng T: chIc trH ti,n thMng c@ trch nhiF8 "hWu trK thu thu nh.p c nhn trCc "hi trH thMng ch% c nhn tr ng thMngA S thu "hWu trK (Tc Bc ()nh th$% hCng PZn t*i +i,u 12 Th#ng t n'A h? Thu nh.p tK ;Hn &u',n/ nhTng &u',n thGng 8*i
1c

T: chIc/ c nhn trH thu nh.p tK ;Hn &u',n/ nhTng &u',n thGng 8*i c@ trch nhiF8 "hWu trK thu thu nh.p c nhn trCc "hi trH thu nh.p ch% c nhnA S thu "hWu trK (Tc Bc ()nh ;jng phSn thu nh.p !Tt trNn 10 triFu (^ng th$% tKng hTp (^ng chu'Rn nhTng nhn <? !Ci thu 0uWt 2sA Trng hTp hTp (^ng c@ gi tr) lCn th6nh t%n l8 nhi,u lSn thY lSn (Su th6nh t%n/ t: chIc/ c nhn trH thu nh.p trK 10 triFu (^ng "hoi gi tr) th6nh t%n/ 0 ckn l*i phHi nhn !Ci thu 0uWt 2s (R "hWu trK thuA Cc lSn th6nh t%n 06u 0~ "hWu trK thu thu nh.p t7nh trNn t:ng 0 ti,n th6nh t%n c56 tKng lSnA i? rhWu trK thu (i !Ci 8t 0 trng hTp "hc Cc t: chIc/ c nhn trH ti,n c#ng/ ti,n thX l6%/ ti,n chi "hc ch% c nhn c tr "h#ng "V hTp (^ng l6% (ng <th$% hCng PZn t*i (iR8 c/ P/ "h%Hn 2/ +i,u 2 Th#ng t n'? h%Jc "V hTp (^ng l6% (ng PCi ;6 <03? thng c@ t:ng 8Ic trH thu nh.p tK h6i triFu <2A000A000? (^ng/lSn trM lNn thY phHi "hWu trK thu th$% 8Ic 10s trNn thu nh.p trCc "hi trH ch% c nhnA Trng hTp c nhn ch` c@ Pu' nhWt thu nh.p thuc (i tTng phHi "hWu trK thu th$% tf lF nNu trNn nhng Cc t7nh t:ng 8Ic thu nh.p ch)u thu c56 c nhn 06u "hi trK gi6 cHnh ch6 (n 8Ic phHi np thu thY c nhn c@ thu nh.p l8 c68 "t <th$% 8Zu ;6n hnh "q8 th$% !On ;Hn hCng PZn !, &uHn lV thu? g9i t: chIc trH thu nh.p (R t: chIc trH thu nh.p l8 cOn cI t*8 thi ch6 "hWu trK thu thu nh.p c nhnA COn cI !% c68 "t c56 ngi nh.n thu nh.p/ t: chIc trH thu nh.p "h#ng "hWu trK thuA rt th c nO8 t7nh thu/ t: chIc trH thu nh.p !Zn phHi t:ng hTp P6nh 0ch ! thu nh.p c56 nheng c nhn ch6 (n 8Ic "hWu trK thu <!% 8Zu ;6n hnh "q8 th$% !On ;Hn hCng PZn !, &uHn lV thu? ! np ch% cG &u6n thuA C nhn l8 c68 "t phHi ch)u trch nhiF8 !, ;Hn c68 "t c56 8Ynh/ trng hTp pht hiFn c@ 0U gi6n l.n 0~ ;) B9 lV th$% &u' ()nh c56 -u.t &uHn lV thuA C nhn l8 c68 "t th$% hCng PZn t*i (iR8 n' phHi (Ong "V thu ! c@ 8D 0 thu t*i thi (iR8 c68 "tA 2A ChIng tK "hWu trK 6? T: chIc/ c nhn trH cc "h%Hn thu nh.p (D "hWu trK thu th$% hCng PZn t*i "h%Hn 1/ +i,u n' phHi cWp chIng tK "hWu trK thu th$% 'Nu cSu c56 c nhn ;) "hWu trKA Trng hTp c nhn 5' &u',n &u't t%n thu thY "h#ng cWp chIng tK "hWu trKA ;? CWp chIng tK "hWu trK tr%ng 8t 0 trng hTp cQ thR nh 06u: ;A1? +i !Ci c nhn "h#ng "V hTp (^ng l6% (ng h%Jc "V hTp (^ng l6% (ng PCi ;6 <03? thng: c nhn c@ &u',n 'Nu cSu t: chIc/ c nhn trH thu nh.p cWp chIng tK "hWu trK ch% 8[i lSn "hWu trK thu h%Jc cWp 8t chIng tK "hWu trK ch% nhi,u lSn "hWu trK thu tr%ng 8t "| t7nh thuA E7 PQ 12: zng w "V hTp (^ng P)ch !Q !Ci c#ng t' y (R chO8 0@c c' cHnh t*i "hu#n !iNn c56 C#ng t' th$% l)ch 8t thng 8t lSn tr%ng thi gi6n tK thng m/2013 (n thng c/201cA Thu nh.p c56 #ng w (Tc C#ng t' th6nh t%n
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th$% tKng thng !Ci 0 ti,n l 03 triFu (^ngA Nh !.'/ trng hTp n' #ng w c@ thR 'Nu cSu C#ng t' cWp chIng tK "hWu trK th$% tKng thng h%Jc cWp 8t chIng tK phHn nh 0 thu (D "hWu trK tK thng m (n thng 12/2013 ! 8t chIng tK ch% thi gi6n tK thng 01 (n thng 0c/201cA ;A2? +i !Ci c nhn "V hTp (^ng l6% (ng tK ;6 <03? thng trM lNn: t: chIc/ c nhn trH thu nh.p ch` cWp ch% c nhn 8t chIng tK "hWu trK tr%ng 8t "| t7nh thuA E7 PQ 11: zng n "V hTp (^ng l6% (ng Pi h*n <tK thng m/2013 (n thng ht thng L/201c? !Ci c#ng t' {A Tr%ng trng hTp n'/ nu #ng n thuc (i tTng phHi &u't t%n thu trUc tip !Ci cG &u6n thu ! c@ 'Nu cSu C#ng t' cWp chIng tK "hWu trK thY C#ng t' 0~ thUc hiFn cWp 01 chIng tK phHn nh 0 thu (D "hWu trK tK thng m (n ht thng 12/2013 ! 01 chIng tK ch% thi gi6n tK thng 01 (n ht thng L/201cA *:- B?O X!4* )!-.1 H-I.) )o/ )!-. T: chIc/ c nhn trH thu nh.p thuc PiFn ch)u thu thu nh.p c nhn ! c nhn c@ thu nh.p thuc PiFn ch)u thu thu nh.p c nhn thUc hiFn "h6i thu ! &u't t%n thu th$% hCng PZn !, th5 tQc/ h^ 0G t*i !On ;Hn hCng PZn !, &uHn lV thuA Ngu'Nn t>c "h6i thu (i !Ci 8t 0 trng hTp cQ thR: 1A rh6i thu (i !Ci t: chIc/ c nhn trH thu nh.p ch)u thu thu nh.p c nhnA 6? T: chIc/ c nhn trH thu nh.p "hWu trK thu thu nh.p c nhn "h6i thu th$% thng h%Jc &uVA Trng hTp tr%ng thng h%Jc &uV/ t: chIc/ c nhn trH thu nh.p "h#ng pht 0inh "hWu trK thu thu nh.p c nhn thY "h#ng phHi "h6i thuA ;? EiFc "h6i thu th$% thng h%Jc &uV (Tc Bc ()nh 8t lSn "R tK thng (Su tiNn c@ pht 0inh "hWu trK thu ! p PQng ch% cH nO8 t7nh thu/ cQ thR nh 06u: ;A1? T: chIc/ c nhn trH thu nh.p pht 0inh 0 thu "hWu trK tr%ng thng c56 7t nhWt 8t l%*i t "h6i thu thu nh.p c nhn tK 20 triFu (^ng trM lNn thY thUc hiFn "h6i thu th$% thng/ trK trng hTp t: chIc/ c nhn trH thu nh.p thuc PiFn "h6i thu gi tr) gi6 tOng th$% &uVA ;A2? T: chIc/ c nhn trH thu nh.p "h#ng thuc PiFn "h6i thu th$% thng th$% hCng PZn nNu trNn thY thUc hiFn "h6i thu th$% &uVA c? T: chIc/ c nhn trH thu nh.p thuc PiFn ch)u thu thu nh.p c nhn "h#ng phn ;iFt c@ pht 0inh "hWu trK thu h6' "h#ng pht 0inh "hWu trK thu c@ trch nhiF8 "h6i &u't t%n thu thu nh.p c nhn ! &u't t%n thu thu nh.p c nhn th6' ch% cc c nhn c@ uf &u',nA 2A rh6i thu (i !Ci c nhn c tr c@ thu nh.p tK ti,n lGng/ ti,n c#ng/ tK "inh P%6nh 6? C nhn c tr c@ thu nh.p tK ti,n lGng/ ti,n c#ng "h6i thu trUc tip !Ci cG &u6n thu ;6% g^8:
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6A1? C nhn c tr c@ thu nh.p tK ti,n lGng/ ti,n c#ng P% cc t: chIc &uc t/ +*i 0I &un/ -Dnh 0U &un t*i EiFt N68 trH nhng ch6 thUc hiFn "hWu trK thu thUc hiFn "h6i thu trUc tip !Ci cG &u6n thu th$% &uVA 6A2? C nhn c tr c@ thu nh.p tK ti,n lGng/ ti,n c#ng P% cc t: chIc/ c nhn trH tK nCc ng%i thUc hiFn "h6i thu trUc tip !Ci cG &u6n thu th$% &uVA ;? C nhn/ nh@8 c nhn c tr c@ thu nh.p tK "inh P%6nh "h6i thu trUc tip !Ci cG &u6n thu ;6% g^8: ;A1? C nhn/ nh@8 c nhn "inh P%6nh np thu th$% phGng php "N "h6i l c nhn/ nh@8 c nhn "inh P%6nh thUc hiFn (S' (5 ch ( " t%n/ h@6 (Gn/ chIng tK ! c nhn/ nh@8 c nhn "inh P%6nh ch` h*ch t%n (Tc P%6nh thu/ "h#ng h*ch t%n (Tc chi ph7 thUc hiFn "h6i thu th$% &uVA ;A2? C nhn/ nh@8 c nhn "inh P%6nh np thu th$% phGng php "h%n l c nhn "inh P%6nh/ nh@8 c nhn "inh P%6nh "h#ng thUc hiFn ( ng &u' ()nh c56 php lu.t !, " t%n/ h% (Gn/ chIng tK/ "h#ng Bc ()nh (Tc P%6nh thu/ chi ph7 ! thu nh.p ch)u thu thUc hiFn "h6i thu th$% nO8A ;A3? C nhn "inh P%6nh lu (ng <;u#n chu'n? "h6i thu thu nh.p c nhn th$% tKng lSn pht 0inhA ;Ac? C nhn "inh P%6nh 09 PQng h@6 (Gn P% cG &u6n thu ;n l\ th$% tKng 0 "h6i thu thu nh.p c nhn th$% tKng lSn pht 0inh (i !Ci P%6nh thu trNn h@6 (GnA ;A2? C nhn "h#ng "inh P%6nh nhng c@ pht 0inh h%*t (ng ;n hng h@6/ cung Ing P)ch !Q cSn c@ h@6 (Gn (R gi6% ch% "hch hng "h6i thu thu nh.p c nhn th$% tKng lSn pht 0inhA ;A1? C nhn/ nh@8 c nhn c@ thu nh.p tK ch% thuN nh/ &u',n 09 PQng (Wt/ 8Jt nCc/ ti 0Hn "hc "h6i thu th$% &uV h%Jc tKng lSn pht 0inhA c? C nhn c tr c@ thu nh.p tK ti,n lGng/ ti,n c#ng/ tK "inh P%6nh c@ trch nhiF8 "h6i &u't t%n thu nu c@ 0 thu phHi np thN8 h%Jc c@ 0 thu np thK6 (, ngh) h%n thu h%Jc ;X trK thu !% "| "h6i thu tip th$%/ trK cc trng hTp 06u: cA1? C nhn c@ 0 thu phHi np nho hGn 0 thu (D t*8 np 8 "h#ng c@ 'Nu cSu h%n thu h%Jc ;X trK thu !% "| 06uA cA2? C nhn/ h "inh P%6nh ch` c@ 8t ngu^n thu nh.p tK "inh P%6nh (D thUc hiFn np thu th$% phGng php "h%nA cA3? C nhn/ h gi6 (Ynh ch` c@ thu nh.p tK !iFc ch% thuN nh/ ch% thuN &u',n 09 PQng (Wt (D thUc hiFn np thu th$% "N "h6i t*i nGi c@ nh/ &u',n 09 PQng (Wt ch% thuNA cAc? C nhn c@ thu nh.p tK ti,n lGng/ ti,n c#ng "V hTp (^ng l6% (ng tK ;6 <03? thng trM lNn t*i 8t (Gn !) 8 c@ thN8 thu nh.p !Dng l6i M cc nGi "hc ;Ynh &un thng tr%ng nO8 "h#ng &u 10 triFu (^ng (D (Tc (Gn !) trH thu nh.p "hWu trK thu t*i ngu^n th$% tf lF 10s nu "h#ng c@ 'Nu cSu thY "h#ng &u't t%n thu (i !Ci phSn thu nh.p n'A
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cA2? C nhn c@ thu nh.p tK ti,n lGng/ ti,n c#ng "V hTp (^ng l6% (ng tK ;6 <03? thng trM lNn t*i 8t (Gn !) 8 c@ thN8 thu nh.p tK ch% thuN nh/ ch% thuN &u',n 09 PQng (Wt c@ P%6nh thu ;Ynh &un thng tr%ng nO8 "h#ng &u 20 triFu (^ng (D np thu t*i nGi c@ nh ch% thuN/ c@ &u',n 09 PQng (Wt ch% thuN nu "h#ng c@ 'Nu cSu thY "h#ng &u't t%n thu (i !Ci phSn thu nh.p n'A P? C nhn c@ thu nh.p tK ti,n lGng/ ti,n c#ng 5' &u',n ch% t: chIc/ c nhn trH thu nh.p &u't t%n thu th6' tr%ng cc trng hTp 06u: PA1? C nhn ch` c@ thu nh.p tK ti,n lGng/ ti,n c#ng "V hTp (^ng l6% (ng tK ;6 <03? thng trM lNn t*i 8t (Gn !) ! thUc t (6ng l8 !iFc M (Gn !) t*i thi (iR8 uf &u',n &u't t%n/ "R cH trng hTp "h#ng l8 !iFc (5 12 thng tr%ng nO8A PA2? C nhn c@ thu nh.p tK ti,n lGng/ ti,n c#ng "V hTp (^ng l6% (ng tK ;6 <03? thng trM lNn ! c@ thN8 thu nh.p "hc th$% hCng PZn t*i tit cAc ! cA2/ (iR8 c/ "h%Hn 2/ +i,u n'A (? T: chIc/ c nhn trH thu nh.p ch` thUc hiFn &u't t%n thu th6' ch% c nhn (i !Ci phSn thu nh.p tK ti,n lGng/ ti,n c#ng 8 c nhn nh.n (Tc tK t: chIc/ c nhn trH thu nh.pA $? Ngu'Nn t>c "h6i thu/ &u't t%n thu (i !Ci 8t 0 trng hTp nh 06u: $A1? Trng hTp c nhn c tr c@ thu nh.p pht 0inh t*i nCc ng%i (D t7nh ! np thu thu nh.p c nhn th$% &u' ()nh c56 nCc ng%i thY (Tc trK 0 thu (D np M nCc ng%iA S thu (Tc trK "h#ng !Tt &u 0 thu phHi np t7nh th$% ;iRu thu c56 EiFt N68 t7nh phn ;: ch% phSn thu nh.p pht 0inh t*i nCc ng%iA Tf lF phn ;: (Tc Bc ()nh ;jng tf lF gie6 0 thu nh.p pht 0inh t*i nCc ng%i ! t:ng thu nh.p ch)u thuA $A2? C nhn c tr c@ thu nh.p tK "inh P%6nh/ thu nh.p tK ti,n lGng/ ti,n c#ng tr%ng trng hTp 0 ng' c@ 8Jt t*i EiFt N68 t7nh tr%ng nO8 PGng l)ch (Su tiNn l PCi 1L3 ng'/ nhng t7nh tr%ng 12 thng liNn tQc "R tK ng' (Su tiNn c@ 8Jt t*i EiFt N68 l tK 1L3 ng' trM lNnA - NO8 t7nh thu thI nhWt: "h6i ! np h^ 0G &u't t%n thu ch.8 nhWt l ng' thI m0 "R tK ng' t7nh (5 12 thng liNn tQcA - TK nO8 t7nh thu thI h6i: "h6i ! np h^ 0G &u't t%n thu ch.8 nhWt l ng' thI m0 "R tK ng' "t th c nO8 PGng l)chA S thu ckn phHi np tr%ng nO8 t7nh thu thI 2 (Tc Bc ()nh nh 06u: S thu ckn phHi np nO8 t7nh thu thI 2 Tr%ng (@: S thu phHi np S thu t7nh c56 nO8 t7nh thu trXng (Tc trK thI 2

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S thu phHi np c56 nO8 t7nh thu thI 2 S thu t7nh trXng (Tc trK

Thu nh.p t7nh thu c56 nO8 t7nh thu thI 2 S thu phHi np tr%ng nO8 t7nh thu thI nhWt 12

Thu 0uWt thu thu nh.p c nhn th$% BiRu l_' tin tKng phSn S thng t7nh trXng

E7 PQ 14: zng S l ngi nCc ng%i lSn (Su tiNn tCi EiFt N68 l8 !iFc th$% hTp (^ng c@ thi h*n tK ng' 01/1/201c (n 31/2/2011A NO8 201c/ #ng S c@ 8Jt t*i EiFt N68 L0 ng' ! pht 0inh thu nh.p tK ti,n lGng/ ti,n c#ng l 13c triFu (^ngA NO8 2012/ #ng S c@ 8Jt t*i EiFt N68 tr%ng thi gi6n tK 01/01/2012 (n ht ng' 31/2/2012 l 110 ng' ! pht 0inh thu nh.p tK ti,n lGng/ ti,n c#ng l 101 triFu (^ngh tK ng' 01/1/2012 (n 31/12/2012/ #ng S c@ 8Jt t*i EiFt N68 l 102 ng' ! pht 0inh thu nh.p tK ti,n lGng/ ti,n c#ng l 122 triFu (^ngA zng S "h#ng (Ong "V giH8 trK gi6 cHnh ch% ngi phQ thuc ! "h#ng pht 0inh cc "h%Hn (@ng g@p ;H% hiR8/ tK thiFn/ nhn (*%/ "hu'n h=cA S thu thu nh.p c nhn c56 zng S phHi np (Tc Bc ()nh nh 06u: Nu t7nh th$% nO8 201c/ zng S l c nhn "h#ng c tr / nhng t7nh th$% 12 thng liNn tQc "R tK ng' 01/1/201c (n ht ng' 31/2/2012/ t:ng thi gi6n #ng S c@ 8Jt t*i EiFt N68 l 1m0 ng' <L0 ng' 110 ng'?A EY !.'/ #ng S l c nhn c tr t*i EiFt N68A NO8 t7nh thu thI nhWt <tK ng' 01/1/201c (n ng' 31/2/2012?: - T:ng thu nh.p ch)u thu tr%ng nO8 t7nh thu thI nhWt: 13c triFu (^ng 101 triFu (^ng 2c0 triFu (^ng - aiH8 trK gi6 cHnh: m triFu (^ng B 12 10L triFu (^ng - Thu nh.p t7nh thu: 2c0 triFu (^ng - 10L triFu (^ng 132 triFu (^ng - Thu thu nh.p c nhn phHi np nO8 t7nh thu thI nhWt: 10 triFu (^ng 2s <120 triFu (^ng - 10triFu (^ng? 10s <132 triFu (^ng 120 triFu (^ng? 12s 10/L triFu (^ng NO8 t7nh thu thI h6i <tK 01/01/2012 (n ht ng' 31/12/2012?: zng S c@ 8Jt t*i EiFt N68 212 ng' <110 ng' 102 ng'? l c nhn c tr t*i EiFt N68A - Thu nh.p ch)u thu pht 0inh tr%ng nO8 2012: 101 triFu (^ng 122 triFu (^ng 22L triFu (^ng - aiH8 trK gi6 cHnh : m triFu (^ng B 12 10L triFu (^ng - Thu nh.p t7nh thu nO8 2012: 22L triFu (^ng 10L triFu (^ng 120 triFu (^ng - Thu thu nh.p c nhn phHi np nO8 2012:
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<10 triFu (^ng 2s? <120 triFu (^ng 10 triFu (^ng? 10s m triFu (^ng wu't t%n thu nO8 2012 c@ 2 thng t7nh trXng !Ci &u't t%n thu nO8 thI nhWt <tK thng 01/2012 (n thng 02/2012? - S thu t7nh trXng (Tc trK : <10/L triFu (^ng/12 thng? B 2 thng c/2 triFu (^ngA - Thu thu nh.p c nhn ckn phHi np nO8 2012 l : m triFu (^ng c/2 triFu (^ng c/2 triFu (^ng $A3? C nhn c tr l ngi nCc ng%i "t th c hTp (^ng l8 !iFc t*i EiFt N68 thUc hiFn &u't t%n thu !Ci cG &u6n thu trCc "hi BuWt cHnhA $Ac? +i !Ci c nhn ch% thuN nh/ &u',n 09 PQng (Wt/ 8Jt nCc/ ti 0Hn "hc thUc hiFn &u't t%n thu thu nh.p c nhn trK cc trng hTp "h#ng phHi &u't t%n thu th$% hCng PZn t*i (iR8 cA3 ! cA2/ "h%Hn 2/ +i,u n'/ cQ thR nh 06u: $AcA1? Trng hTp c nhn "h6i thu th$% &uV h%Jc "h6i thu th$% tKng lSn pht 0inh (i !Ci hTp (^ng c@ "| h*n th6nh t%n tK 8t nO8 trM Bung thY thUc hiFn &u't t%n thu nh (i !Ci c nhn "inh P%6nh np thu th$% phGng php "N "h6iA $AcA2? Trng hTp c nhn "h6i thu th$% tKng lSn pht 0inh (i !Ci hTp (^ng c@ "| h*n th6nh t%n trNn 8t nO8 ! nh.n ti,n trCc ch% 8t thi h*n thuN thY c nhn lU6 ch=n 8t tr%ng h6i hYnh thIc hYnh thIc &u't t%n thu nh 06u: nu &u't t%n thu ht !% nO8 (Su thY P%6nh thu (Tc Bc ()nh th$% P%6nh thu trH ti,n 8t lSn ! t7nh giH8 trK gi6 cHnh c56 8t nO8/ cc nO8 06u "h#ng t7nh l*ih nu &u't t%n th$% tKng nO8 thY t*8 "N "h6i P%6nh thu trH ti,n 8t lSn ! t7nh giH8 trK gi6 cHnh c56 nO8 (Su/ cc nO8 06u phn ;: l*i P%6nh thu ch% thuN ti 0Hn ! t7nh giH8 trK gi6 cHnh th$% thUc t pht 0inhA $A2? C nhn c@ thu nh.p tK (*i lV ;H% hiR8/ (*i lV B: 0/ ;n hng (6 cWp trUc tip &u't t%n thu !Ci cG &u6n thu nu thuc PiFn phHi &u't t%n thuA $A1? C nhn c@ thu nh.p tK ti,n lGng/ ti,n c#ng/ tK "inh P%6nh nhng thuc PiFn Bdt giH8 thu P% thiNn t6i/ h%H h%*n/ t*i n*n/ ;Fnh hiR8 nghq% trUc tip &u't t%n thu !Ci cG &u6n thuA $A4? C nhn/ nh@8 c nhn "inh P%6nh l (i tTng "h#ng c tr nhng c@ ()6 (iR8 "inh P%6nh c ()nh trNn lDnh th: EiFt N68 thUc hiFn "h6i thu/ &u't t%n thu nh (i !Ci c nhn/ nh@8 c nhn "inh P%6nh l (i tTng c tr A 3A rh6i thu (i !Ci thu nh.p tK chu'Rn nhTng ;Wt (ng 0Hn 6? C nhn c@ thu nh.p tK chu'Rn nhTng ;Wt (ng 0Hn thUc hiFn "h6i thu th$% tKng lSn pht 0inh/ "R cH trng hTp thuc (i tTng (Tc 8iin thuA rh6i thu (i !Ci 8t 0 trng hTp cQ thR nh 06u:
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6A1? Trng hTp c nhn c@ &u',n 09 PQng (Wt/ &u',n 0M heu nh nhng ($8 th chWp/ ;H% lDnh !6' !n h%Jc th6nh t%n t*i t: chIc t7n PQng/ chi nhnh ngn hng nCc ng%ih (n ht thi h*n trH nT/ c nhn "h#ng c@ "hH nOng trH nT thY t: chIc t7n PQng/ chi nhnh ngn hng nCc ng%i l8 th5 tQc pht 8*i/ ;n ;Wt (ng 0Hn (@ (^ng thi thUc hiFn "h6i thu/ np thu thu nh.p c nhn th6' ch% c nhn trCc "hi thUc hiFn th6nh &u't t%n cc "h%Hn nT c56 c nhnA 6A2? Trng hTp c nhn c@ &u',n 09 PQng (Wt/ &u',n 0M heu nh nhng ($8 th chWp (R !6' !n h%Jc th6nh t%n !Ci t: chIc c nhn "hc/ n6' thUc hiFn chu'Rn nhTng t%n ; <h%Jc 8t phSn? ;Wt (ng 0Hn (@ (R th6nh t%n nT thY c nhn c@ &u',n 09 PQng (Wt/ &u',n 0M heu nh phHi "h6i thu/ np thu thu nh.p c nhn h%Jc t: chIc/ c nhn l8 th5 tQc chu'Rn nhTng th6' phHi "h6i thu/ np thu thu nh.p c nhn th6' ch% c nhn trCc "hi th6nh &u't t%n cc "h%Hn nTA 6A3? Trng hTp ;Wt (ng 0Hn P% c nhn chu'Rn nhTng ch% t: chIc/ c nhn "hc th$% &u't ()nh thi hnh n c56 T% n thY c nhn chu'Rn nhTng phHi "h6i/ np thu h%Jc t: chIc/ c nhn t: chIc ;n (Wu gi phHi "h6i thu/ np thu thu nh.p c nhn th6' ch% c nhn chu'Rn nhTngA niNng (i !Ci ;Wt (ng 0Hn c56 c nhn ;) cG &u6n Nh nCc c@ th]8 &u',n thUc hiFn t)ch thu/ ;n (Wu gi np !% Ngn 0ch Nh nCc th$% &u' ()nh c56 php lu.t thY "h#ng phHi "h6i/ np thu thu nh.p c nhnA 6Ac? Trng hTp chu'Rn (:i nh/ (Wt ch% nh6u gie6 cc c nhn "h#ng thuc cc trng hTp chu'Rn (:i (Wt n#ng nghiFp (R 0Hn BuWt thuc (i tTng (Tc 8iin thu thu nh.p c nhn th$% hCng PZn t*i (iR8 (/ "h%Hn 1/ +i,u 3 Th#ng t n' thY tKng c nhn chu'Rn (:i nh/ (Wt phHi "h6i thu/ np thu thu nh.p c nhnA 6A2? Trng hTp "h6i th6' h^ 0G "h6i thu thu nh.p c nhn (i !Ci h%*t (ng chu'Rn nhTng ;Wt (ng 0Hn/ thY t: chIc/ c nhn "h6i th6' ghi thN8 rh6i th6' !% phSn trCc cQ8 tK Ngi np thu h%Jc +*i PiFn hTp php c56 ngi np thu (^ng thi ngi "h6i "V/ ghi rt h= tNn/ nu l t: chIc "h6i th6' thY 06u "hi "V tNn phHi (@ng PWu c56 t: chIcA TrNn h^ 0G t7nh thu/ chIng tK thu thu !Zn phHi thR hiFn ( ng ngi np thu l c nhn chu'Rn nhTng ;Wt (ng 0HnA ;? CG &u6n &uHn lV ;Wt (ng 0Hn ch` l8 th5 tQc chu'Rn &u',n 0M heu/ &u',n 09 PQng ;Wt (ng 0Hn "hi (D c@ chIng tK np thu thu nh.p c nhn h%Jc Bc nh.n c56 cG &u6n thu !, "h%Hn thu nh.p tK !iFc chu'Rn nhTng ;Wt (ng 0Hn thuc (i tTng (Tc 8iin thu h%Jc t*8 thi ch6 thu thuA cA rh6i thu (i !Ci thu nh.p tK h%*t (ng chu'Rn nhTng !n <trK chu'Rn nhTng chIng "h%n? 6? C nhn c tr chu'Rn nhTng !n g@p thUc hiFn "h6i thu th$% tKng lSn chu'Rn nhTng "h#ng phn ;iFt c@ h6' "h#ng pht 0inh thu nh.pA ;? C nhn "h#ng c tr c@ thu nh.p tK chu'Rn nhTng !n g@p t*i EiFt N68 "h#ng phHi "h6i thu trUc tip !Ci cG &u6n thu 8 t: chIc/ c nhn nh.n
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chu'Rn nhTng thUc hiFn "hWu trK thu th$% hCng PZn t*i (iR8 $/ "h%Hn 1/ +i,u 22 Th#ng t n' ! "h6i thu th$% tKng lSn pht 0inhA c? }%6nh nghiFp l8 th5 tQc th6' (:i P6nh 0ch thnh !iNn g@p !n tr%ng trng hTp chu'Rn nhTng !n 8 "h#ng c@ chIng tK chIng 8inh c nhn chu'Rn nhTng !n (D h%n thnh nghg6 !Q thu thY P%6nh nghiFp nGi c nhn chu'Rn nhTng !n c@ trch nhiF8 "h6i thu/ np thu th6' ch% c nhnA Trng hTp P%6nh nghiFp nGi c nhn chu'Rn nhTng !n np thu th6' ch% c nhn thY P%6nh nghiFp thUc hiFn "h6i th6' h^ 0G "h6i thu thu nh.p c nhnA }%6nh nghiFp "h6i th6' ghi thN8 rh6i th6' !% phSn trCc cQ8 tK Ngi np thu h%Jc +*i PiFn hTp php c56 ngi np thu (^ng thi ngi "h6i "V/ ghi rt h= tNn ! (@ng PWu c56 P%6nh nghiFpA TrNn h^ 0G t7nh thu/ chIng tK thu thu !Zn phHi thR hiFn ( ng ngi np thu l c nhn chu'Rn nhTng !n g@p <trng hTp l chu'Rn nhTng !n c56 c nhn c tr ? h%Jc c nhn nh.n chu'Rn nhTng !n <trng hTp l chu'Rn nhTng !n c56 c nhn "h#ng c tr ?A 2A rh6i thu (i !Ci c nhn c@ thu nh.p tK chu'Rn nhTng chIng "h%n 6? C nhn chu'Rn nhTng chIng "h%n c56 C#ng t' (*i ch ng gi6% P)ch t*i SM gi6% P)ch chIng "h%n "h#ng phHi "h6i trUc tip !Ci cG &u6n thu 8 C#ng t' chIng "h%n/ Ngn hng thGng 8*i nGi c nhn 8M ti "h%Hn lu "V/ C#ng t' &uHn lV &up nGi c nhn uf thc &uHn lV P6nh 8Qc (Su t "h6i thu th$% hCng PZn t*i "h%Hn 1/ +i,u 21 Th#ng t n'A ;? C nhn chu'Rn nhTng chIng "h%n "h#ng th#ng &u6 hF thng gi6% P)ch trNn SM gi6% P)ch chIng "h%n: ;A1? C nhn chu'Rn nhTng chIng "h%n c56 c#ng t' (*i ch ng (D (Ong "V chIng "h%n t.p trung t*i Trung t8 lu "V chIng "h%n "h#ng phHi "h6i trUc tip !Ci cG &u6n thu 8 C#ng t' chIng "h%n/ Ngn hng thGng 8*i nGi c nhn 8M ti "h%Hn lu "V chIng "h%n "hWu trK thu ! "h6i thu th$% hCng PZn t*i "h%Hn 1/ +i,u 21 Th#ng t n'A ;A2? C nhn chu'Rn nhTng chIng "h%n c56 c#ng t' c: phSn ch6 l c#ng t' (*i ch ng nhng t: chIc pht hnh chIng "h%n 5' &u',n ch% c#ng t' chIng "h%n &uHn lV P6nh 0ch c: (#ng "h#ng phHi "h6i trUc tip !Ci cG &u6n thu 8 C#ng t' chIng "h%n (Tc 5' &u',n &uHn lV P6nh 0ch c: (#ng "hWu trK thu ! "h6i thu th$% hCng PZn t*i "h%Hn 1/ +i,u 21 Th#ng t n'A c? C nhn chu'Rn nhTng chIng "h%n "h#ng thuc trng hTp nNu t*i (iR8 6/ ;/ "h%Hn 2/ +i,u n' thY "h6i thu th$% tKng lSn pht 0inhA P? }%6nh nghiFp thUc hiFn th5 tQc th6' (:i P6nh 0ch c: (#ng tr%ng trng hTp chu'Rn nhTng chIng "h%n 8 "h#ng c@ chIng tK chIng 8inh c nhn chu'Rn nhTng chIng "h%n (D h%n thnh nghg6 !Q thu thY P%6nh nghiFp nGi c nhn chu'Rn nhTng chIng "h%n c@ trch nhiF8 "h6i thu/ np thu th6' ch% c nhnA Trng hTp P%6nh nghiFp nGi c nhn chu'Rn nhTng chIng "h%n "h6i thu th6' ch% c nhn thY P%6nh nghiFp thUc hiFn "h6i th6' h^ 0G "h6i thu thu
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nh.p c nhnA }%6nh nghiFp "h6i th6' ghi thN8 rh6i th6' !% phSn trCc cQ8 tK Ngi np thu h%Jc +*i PiFn hTp php c56 ngi np thu (^ng thi ngi "h6i "V/ ghi rt h= tNn ! (@ng PWu c56 P%6nh nghiFpA TrNn h^ 0G t7nh thu/ chIng tK thu thu !Zn phHi thR hiFn ( ng ngi np thu l c nhn chu'Rn nhTng chIng "h%nA (? Cui nO8 nu c nhn chu'Rn nhTng chIng "h%n c@ 'Nu cSu &u't t%n thu thY thUc hiFn "h6i &u't t%n thu trUc tip !Ci cG &u6n thuA 1A rh6i thu (i !Ci thu nh.p tK nh.n thK6 "/ &u tJng 6? C nhn c@ thu nh.p tK nh.n thK6 "/ nh.n &u tJng "h6i thu th$% tKng lSn pht 0inh "R cH trng hTp (Tc 8iin thuA ;? Cc cG &u6n &uHn lV Nh nCc/ cc t: chIc c@ liNn &u6n ch` thUc hiFn th5 tQc chu'Rn &u',n 0M heu/ &u',n 09 PQng ;Wt (ng 0Hn/ chIng "h%n/ phSn !n g@p ! cc ti 0Hn "hc phHi (Ong "V &u',n 0M heu h%Jc &u',n 09 PQng ch% ngi nh.n thK6 "/ nh.n &u tJng "hi (D c@ chIng tK np thu h%Jc Bc nh.n c56 cG &u6n thu !, "h%Hn thu nh.p tK thK6 "/ &u tJng l ;Wt (ng 0Hn (Tc 8iin thuA 4A rh6i thu (i !Ci c nhn c tr c@ thu nh.p pht 0inh t*i nCc ng%i C nhn c tr c@ thu nh.p pht 0inh t*i nCc ng%i thUc hiFn "h6i thu th$% tKng lSn pht 0inh/ riNng c nhn c tr c@ thu nh.p tK ti,n lGng/ ti,n c#ng trH tK nCc ng%i "h6i thu th$% &uVA LA rh6i thu (i !Ci c nhn "h#ng c tr c@ thu nh.p pht 0inh t*i EiFt N68 nhng nh.n thu nh.p M nCc ng%i 6? C nhn "h#ng c tr c@ thu nh.p pht 0inh t*i EiFt N68 nhng nh.n t*i nCc ng%i "h6i thu th$% lSn pht 0inhA niNng c nhn "h#ng c tr c@ thu nh.p tK ti,n lGng/ ti,n c#ng pht 0inh t*i EiFt N68 nhng nh.n t*i nCc ng%i "h6i thu th$% &uVA ;? C nhn "h#ng c tr c@ thu nh.p tK chu'Rn nhTng ;Wt (ng 0Hn/ chu'Rn nhTng !n <;6% g^8 cH chu'Rn nhTng chIng "h%n? pht 0inh t*i EiFt N68 nhng nh.n thu nh.p t*i nCc ng%i thUc hiFn "h6i thu th$% tKng lSn pht 0inh hCng PZn t*i "h%Hn 3/ "h%Hn c/ "h%Hn 2 +i,u n'A mA rh6i thu (i !Ci thu nh.p tK (Su t !n tr%ng trng hTp nh.n c: tIc ;jng c: phiu/ lTi tIc ghi tOng !nA C nhn nh.n c: tIc ;jng c: phiu/ lTi tIc ghi tOng !n ch6 phHi "h6i ! np thu tK (Su t !n "hi nh.nA rhi chu'Rn nhTng !n/ r t !n/ giHi thR P%6nh nghiFp c nhn "h6i ! np thu thu nh.p c nhn (i !Ci thu nh.p tK chu'Rn nhTng !n ! thu nh.p tK (Su t !nA 10A rh6i thu (i !Ci thu nh.p tK chu'Rn nhTng !n/ chu'Rn nhTng chIng "h%n/ chu'Rn nhTng ;Wt (ng 0Hn tr%ng trng hTp g@p !n ;jng phSn !n g@p/ g@p !n ;jng chIng "h%n/ g@p !n ;jng ;Wt (ng 0HnA C nhn g@p !n ;jng phSn !n g@p/ ;jng chIng "h%n/ ;jng ;Wt (ng 0Hn ch6 phHi "h6i ! np thu tK chu'Rn nhTng "hi g@p !nA rhi chu'Rn
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nhTng !n/ r t !n/ giHi thR P%6nh nghiFp c nhn "h6i ! np thu (i !Ci thu nh.p tK chu'Rn nhTng !n/ chu'Rn nhTng ;Wt (ng 0Hn "hi g@p !n ! thu nh.p tK chu'Rn nhTng !n/ chu'Rn nhTng ;Wt (ng 0Hn "hi chu'Rn nhTngA 11A rh6i thu tK ti,n lGng/ ti,n c#ng (i !Ci thu nh.p tK thMng ;jng c: phiuA C nhn "hi nh.n thMng ;jng c: phiu tK (Gn !) 09 PQng l6% (ng ch6 phHi np thu tK ti,n lGng/ ti,n c#ngA rhi c nhn chu'Rn nhTng c: phiu thMng thY "h6i thu (i !Ci thu nh.p tK chu'Rn nhTng c: phiu ! thu nh.p tK ti,n lGng/ ti,n c#ngA *:- BcO TV/c! !*+8 c;4 )6 c!ec V*+) N48 Qz !Sp 5W ' 8-4 d>c! <u c;4 != )!o- %&c 'o=* Q!g ' !o) 5 ' )* V*+) N48 T: chIc (Tc thnh l.p ! h%*t (ng th$% php lu.t EiFt N68 <06u (' g=i t>t l ;Nn EiFt N68? c@ "V hTp (^ng 8u6 P)ch !Q c56 nh thSu nCc ng%i 8 nh thSu (@ c@ "V hTp (^ng l6% (ng !Ci ngi nCc ng%i l8 !iFc t*i EiFt N68 thY ;Nn EiFt N68 c@ trch nhiF8 th#ng ;% ch% nh thSu nCc ng%i !, nghg6 !Q np thu thu nh.p c nhn c56 ngi l6% (ng nCc ng%i ! !, trch nhiF8 cung cWp cc th#ng tin !, ngi l6% (ng nCc ng%i/ g^8: P6nh 0ch/ &uc t)ch/ 0 h chiu/ thi gi6n l8 !iFc/ c#ng !iFc (H8 nh.n/ thu nh.p ch% ;Nn EiFt N68 (R ;Nn EiFt N68 cung cWp ch% cG &u6n thu ch.8 nhWt trCc 04 ng' "R tK ng' c nhn nCc ng%i ;>t (Su l8 !iFc t*i EiFt N68A *:- BhO Ho= )!-. 1A EiFc h%n thu thu nh.p c nhn p PQng (i !Ci nheng c nhn (D (Ong "V ! c@ 8D 0 thu t*i thi (iR8 np h^ 0G &u't t%n thuA 2A +i !Ci c nhn (D uf &u',n &u't t%n thu ch% t: chIc/ c nhn trH thu nh.p thUc hiFn &u't t%n th6' thY !iFc h%n thu c56 c nhn (Tc thUc hiFn th#ng &u6 t: chIc/ c nhn trH thu nh.pA T: chIc/ c nhn trH thu nh.p thUc hiFn ;X trK 0 thu np thK6/ np thiu c56 cc c nhnA S6u "hi ;X trK/ nu ckn 0 thu np thK6 thY (Tc ;X trK !% "| 06u h%Jc h%n thu nu c@ (, ngh) h%n trHA 3A +i !Ci c nhn thuc PiFn "h6i trUc tip !Ci cG &u6n thu c@ thR lU6 ch=n h%n thu h%Jc ;X trK !% "| 06u t*i cXng cG &u6n thuA cA Trng hTp c nhn c@ pht 0inh h%n thu thu nh.p c nhn nhng ch.8 np t "h6i &u't t%n thu th$% &u' ()nh thY "h#ng p PQng ph*t (i !Ci !i ph*8 hnh ch7nh "h6i &u't t%n thu &u thi h*nA C!%J ' V I{L XHO|N THI HNH *:- BnO H*+- lc )!* != ! 1A Th#ng t n' c@ hiFu lUc "R tK ng' 01 thng 10 nO8 2013A Cc ni Pung !, ch7nh 0ch thu thu nh.p c nhn &u' ()nh t*i -u.t 096
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