{"id":27104,"date":"2023-12-07T03:19:40","date_gmt":"2023-12-07T03:19:40","guid":{"rendered":"https:\/\/masterskills.org\/blog\/thue-thu-nhap-doanh-nghiep-profit-tax-la-gi.html"},"modified":"2023-12-22T14:54:23","modified_gmt":"2023-12-22T07:54:23","slug":"thue-thu-nhap-doanh-nghiep-profit-tax-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/thue-thu-nhap-doanh-nghiep-profit-tax-la-gi.html","title":{"rendered":"Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (Profit tax) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: smallbusinessbc<\/p>\n<\/div>\n<\/div>\n

Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/font><\/h2>\n

Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p <\/b>trong ti\u1ebfng Anh g\u1ecdi l\u00e0 Profit tax.<\/b><\/p>\n

Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b>\u00a0l\u00e0 thu\u1ebf t\u00ednh tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf (thu nh\u1eadp ch\u1ecbu thu\u1ebf) c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/i> l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/i> l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

C\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/font><\/h3>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf = Doanh thu – Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb + Thu nh\u1eadp kh\u00e1c<\/b><\/p>\n

Trong \u0111\u00f3:<\/p>\n

– Doanh thu<\/b> l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5, tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng (kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 doanh nghi\u1ec7p \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a).<\/p>\n

– Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b> bao g\u1ed3m chi ph\u00ed kh\u1ea5u hao, chi ph\u00ed v\u1eadt t\u01b0, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i, chi ph\u00ed qu\u1ea3ng c\u00e1o, chi ph\u00ed l\u00e3i vay,… \u0110\u1ec3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, kho\u1ea3n chi ph\u00ed ph\u00e1t sinh ph\u1ea3i th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

+ Th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

+ C\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

+ M\u1ee9c chi ph\u00ed ph\u1ea3i h\u1ee3p l\u00fd.<\/p>\n

– Thu nh\u1eadp kh\u00e1c\u00a0<\/b>bao g\u1ed3m:<\/p>\n

+ Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.\u00a0<\/p>\n

+ Thu nh\u1eadp t\u1eeb quy\u1ec3n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea, thanh l\u00fd t\u00e0i s\u1ea3n; thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7; ho\u00e0n nh\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng.<\/p>\n

+ Thu kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a nay \u0111\u00f2i \u0111\u01b0\u1ee3c; thu kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ee3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7; kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, k\u1ec3 c\u1ea3 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh T\u00e0i ch\u00ednh Doanh nghi\u1ec7p – NXB \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf Qu\u1ed1c d\u00e2n <\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ti\u1ebfng Anh: Profit tax) l\u00e0 thu\u1ebf t\u00ednh tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf (thu nh\u1eadp ch\u1ecbu thu\u1ebf) c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf. V\u1eady c\u00e1c y\u1ebfu t\u1ed1 n\u00e0o s\u1ebd t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p?\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[414],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27104"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=27104"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/27104\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=27104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=27104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=27104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}