{"id":3762,"date":"2021-03-23T15:44:44","date_gmt":"2021-03-23T08:44:44","guid":{"rendered":"http:\/\/saac.com.vn\/giai-dap-nghi-dinh-132-ve-quan-ly-thue-dn-co-giao-dich-lien-ket\/"},"modified":"2021-03-23T15:44:44","modified_gmt":"2021-03-23T08:44:44","slug":"giai-dap-nghi-dinh-132-ve-quan-ly-thue-dn-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/giai-dap-nghi-dinh-132-ve-quan-ly-thue-dn-co-giao-dich-lien-ket\/","title":{"rendered":"Gi\u1ea3i \u0110\u00e1p Ngh\u1ecb \u0110\u1ecbnh 132 V\u1ec1 Qu\u1ea3n L\u00fd Thu\u1ebf DN C\u00f3 Giao D\u1ecbch Li\u00ean K\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">T\u1ed5ng c\u1ee5c Thu\u1ebf gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc v\u1ec1 ban h\u00e0nh C\u00f4ng v\u0103n 271\/TCT-TTKT gi\u1edbi thi\u1ec7u c\u00e1c n\u1ed9i dung m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Ph\u01b0\u01a1ng Nam m\u1eddi c\u00e1c b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>C\u00e2u 1:<\/strong> <strong>C\u00f4ng ty A l\u00e0 c\u00f4ng ty con c\u1ee7a C\u00f4ng ty B (B l\u00e0 DN 100% v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i VN). C\u00f4ng ty A c\u00f3 vay ti\u1ec1n c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u1ee7a C\u00f4ng ty B. Xin h\u1ecfi \u0111\u00e2y c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft hay kh\u00f4ng?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>Theo c\u00f4ng th\u1ee9c t\u00ednh EBITDA \u0111\u1ec3 t\u00ednh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec ph\u1ea7n chi ph\u00ed l\u00e3i vay l\u00e0 chi ph\u00ed \u0111\u00e3 th\u1ef1c tr\u1ea3 trong n\u0103m hay t\u00ednh to\u00e0n b\u1ed9 chi ph\u00ed bao g\u1ed3m chi ph\u00ed tr\u00edch tr\u01b0\u1edbc?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>Chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 n\u1ebfu C\u00f4ng ty B l\u1ed7 v\u00e0 EBITDA \u00e2m c\u00f3 \u0111\u00fang kh\u00f4ng?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>N\u1ebfu EBITDA \u00e2m m\u00e0 C\u00f4ng ty A c\u00f3 l\u00e3i ti\u1ec1n g\u1eedi th\u00ec chi ph\u00ed l\u00e3i vay b\u1ecb lo\u1ea1i b\u1eb1ng t\u1ed5ng chi ph\u00ed l\u00e3i vay tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi \u0111\u00fang kh\u00f4ng?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><em>Tr\u1ea3 l\u1eddi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">T\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 16 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP <\/a>quy \u0111\u1ecbnh:<\/span><\/p>\n<ol style=\"list-style-type: lower-alpha; text-align: justify;\">\n<li><span style=\"font-size: 14px;\">&#8221; T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb;..\u201d<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chi ph\u00ed l\u00e3i vay h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a C\u00f4ng ty trong n\u0103m bao g\u1ed3m chi ph\u00ed l\u00e3i vay tr\u00edch tr\u01b0\u1edbc t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu h\u1ecdat \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n<div id=\"attachment_2024\" style=\"width: 910px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2024\" class=\"wp-image-2024\" src=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/03\/nghi-dinh-132-1.jpg\" alt=\"Gi\u1ea3i \u0111\u00e1p ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"900\" height=\"599\" srcset=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/03\/nghi-dinh-132-1.jpg 548w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/03\/nghi-dinh-132-1-300x200.jpg 300w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><p id=\"caption-attachment-2024\" class=\"wp-caption-text\"><span style=\"font-size: 14px;\"><em>Gi\u1ea3i \u0111\u00e1p ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/em><\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 \u00e2m (EBITDA \u00e2m) th\u00ec <strong><span style=\"color: #ff0000;\">ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN v\u00e0 ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo<\/span><\/strong> theo \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000; font-size: 14px;\"><strong>N\u1ebfu EBITDA \u00e2m m\u00e0 DN A c\u00f3 l\u00e3i ti\u1ec1n g\u1eedi th\u00ec chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng (=) t\u1ed5ng chi ph\u00ed l\u00e3i vay \u2013 l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>\u2192 <\/strong>Nh\u1ea5t qu\u00e1n quan \u0111i\u1ec3m EBITDA \u00e2m th\u00ec chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 chi ph\u00ed l\u00e3i vay thu\u1ea7n (b\u1eb1ng chi ph\u00ed l\u00e3i vay tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, cho vay). \u0110\u1ed3ng th\u1eddi ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00e0y c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo trong v\u00f2ng 05 n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">K\u00ea khai tr\u00ean Ph\u1ee5 l\u1ee5c I khi EBITDA \u00e2m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14px;\">M\u1ee5c 9.1a = l\u00e3i ti\u1ec1n g\u1eedi + l\u00e3i cho vay<\/span><\/li>\n<li><span style=\"font-size: 14px;\">M\u1ee5c 9.1b = 0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>C\u00e2u 2: H\u01b0\u1edfng \u1ee9ng c\u00f4ng v\u0103n k\u00eau g\u1ecdi t\u1eeb Li\u00ean \u0111o\u00e0n lao \u0111\u1ed9ng t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng, C\u00f4ng ty chi h\u1ed7 tr\u1ee3 300 tri\u1ec7u \u0111\u1ed3ng cho c\u00f4ng nh\u00e2n tr\u00ean \u0111\u1ecba b\u00e0n B\u00ecnh D\u01b0\u01a1ng ph\u1ea3i \u1edf l\u1ea1i \u0103n t\u1ebft Nguy\u00ean \u0110\u00e1n do d\u1ecbch Covid 19, xin h\u1ecfi kho\u1ea3n chi ph\u00ed n\u00eau tr\u00ean c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><em>Tr\u1ea3 l\u1eddi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">V\u1ec1 vi\u1ec7c t\u00ednh kho\u1ea3n h\u1ed7 tr\u1ee3, t\u00e0i tr\u1ee3 c\u1ee7a doanh nghi\u1ec7p cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng ch\u1ed1ng d\u1ecbch Covid-19 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, <span style=\"color: #ff0000;\"><strong>hi\u1ec7n nay B\u1ed9 T\u00e0i ch\u00ednh \u0111ang tr\u00ecnh Ch\u00ednh ph\u1ee7 Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn. V\u00ec v\u1eady, sau khi Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh, \u0111\u1ec1 ngh\u1ecb doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/strong><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>C\u00e2u 3: Xin h\u1ecfi chuy\u1ec3n l\u00e3i vay trong t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111i\u1ec1n nh\u01b0 n\u00e0o?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u1ea3 l\u1eddi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh chuy\u1ec3n l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o chi ph\u00ed l\u00e3i vay c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo (kh\u00f4ng qu\u00e1 5 n\u0103m) theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0111i\u1ec1u 16 N\u0110 s\u1ed1 132\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0o m\u1ee5c IV ph\u1ee5 l\u1ee5c 01 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP <strong><span style=\"color: #ff0000;\">v\u00e0 k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [B11]-c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf kh\u00e1c tr\u00ean t\u1edd khai 03\/TNDN.<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 14px;\">\u2192 Khi chuy\u1ec3n l\u00e3i vay c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc v\u00e0o n\u0103m hi\u1ec7n h\u00e0nh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a N\u0110 132 th\u00ec k\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau [B11]-c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf kh\u00e1c tr\u00ean t\u1edd khai 03\/TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>C\u00e2u 4: N\u0103m 2020 C\u00f4ng ty c\u00f3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i sang VN l\u00e0m vi\u1ec7c nh\u01b0ng ph\u1ea3i th\u1ef1c hi\u1ec7n theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-quyet-28-NQ-CP-2020-phien-hop-Chinh-phu-thuong-ky-436786.aspx\">Ngh\u1ecb Quy\u1ebft 28\/NQ-CP <\/a>ng\u00e0y 10\/3\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1ch ly, theo quy \u0111\u1ecbnh sau khi c\u00f3 ch\u1ee9ng ch\u1ec9 c\u00e1ch ly th\u00ec m\u1edbi l\u00e0m \u0111\u01b0\u1ee3c gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng. V\u1eady chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i sau khi ho\u00e0n th\u00e0nh c\u00e1ch ly ph\u00e1t sinh trong th\u1eddi gian ch\u1edd gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng th\u00ec c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><em>Tr\u1ea3 l\u1eddi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">V\u1ea5n \u0111\u1ec1 n\u00e0y T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 <a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-357-TCT-CS-thue-gia-tri-gia-tang-168973.aspx\">c\u00f4ng v\u0103n s\u1ed1 357\/TCT-CS <\/a>ng\u00e0y 30\/01\/2019 g\u1eedi C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i trong \u0111\u00f3 c\u00f3 h\u01b0\u1edbng d\u1eabn: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 thu\u00ea lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam <strong><span style=\"color: #ff0000;\">nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i<\/span> <span style=\"color: #ff0000;\">Vi\u1ec7t Nam c\u1ea5p gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a <a style=\"color: #ff0000;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Bo-Luat-lao-dong-2019-333670.aspx\">B\u1ed9 Lu\u1eadt lao \u0111\u1ed9ng <\/a>th\u00ec ch\u01b0a c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN v\u00e0 ch\u01b0a c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed doanh nghi\u1ec7p chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00eau tr\u00ean.<\/span><\/strong><\/span><\/p>\n<div id=\"attachment_2026\" style=\"width: 910px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2026\" class=\"wp-image-2026\" src=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/03\/nghi-dinh-132-2-300x200.jpg\" alt=\"Gi\u1ea3i \u0111\u00e1p ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"900\" height=\"600\" srcset=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/03\/nghi-dinh-132-2-300x200.jpg 300w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/03\/nghi-dinh-132-2-768x512.jpg 768w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/03\/nghi-dinh-132-2.jpg 800w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><p id=\"caption-attachment-2026\" class=\"wp-caption-text\"><span style=\"font-size: 14px;\"><em>Gi\u1ea3i \u0111\u00e1p ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/em><\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>C\u00e2u 5: N\u0103m 2020 v\u00ec d\u1ecbch b\u1ec7nh n\u00ean C\u00f4ng ty ngh\u1ec9 v\u00e0 kh\u00f4ng s\u1ea3n xu\u1ea5t th\u00eam h\u00e0ng h\u00f3a, ch\u1ec9 ti\u00eau th\u1ee5 h\u00e0ng t\u1ed3n c\u1ee7a 2019. Xin h\u1ecfi chi ph\u00ed kh\u1ea5u hao m\u00e1y m\u00f3c s\u1ea3n xu\u1ea5t trong 2020 v\u00e0 chi ph\u00ed nh\u00e2n c\u00f4ng s\u1ea3n xu\u1ea5t 1 th\u00e1ng \u0111\u1ea7u n\u0103m (ch\u1ec9 d\u1ecdn d\u1eb9p khu s\u1ea3n xu\u1ea5t) th\u00ec ch\u00fang t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong n\u0103m 2020 kh\u00f4ng? N\u1ebfu \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec ch\u00fang t\u00f4i h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd hay chi ph\u00ed s\u1ea3n xu\u1ea5t? V\u00ec n\u1ebfu cho v\u00e0o chi ph\u00ed m\u00e1y m\u00f3c s\u1ea3n xu\u1ea5t th\u00ec l\u1ea1i kh\u00f4ng c\u00f3 s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><em>Tr\u1ea3 l\u1eddi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">\u0110\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi d\u1ecbch covid-19, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn <span style=\"color: #ff0000;\"><strong>c\u00e1c doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n ph\u1ea3i t\u1ea1m d\u1eebng ho\u1ea1t \u0111\u1ed9ng m\u1ed9t s\u1ed1 TSC\u0110 d\u01b0\u1edbi 29 th\u00e1ng trong k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2020, sau \u0111\u00f3 TSC\u0110 ti\u1ebfp t\u1ee5c \u0111\u01b0a v\u00e0o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec kho\u1ea3n chi ph\u00ed kh\u1ea5u hao TSC\u0110 n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/strong><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>C\u00e2u 6: Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7. N\u0103m 2015 C\u00f4ng ty l\u1ed7, b\u1eaft \u0111\u1ea7u 2016 l\u00e3i v\u00e0 n\u0103m 2016, 2017 C\u00f4ng ty \u0111\u00e3 l\u00e0m chuy\u1ec3n l\u1ed7 nh\u01b0ng v\u1eabn ch\u01b0a h\u1ebft. N\u0103m 2018, 2019 C\u00f4ng ty qu\u00ean kh\u00f4ng chuy\u1ec3n l\u1ed7, C\u00f4ng ty kh\u00f4ng mu\u1ed1n n\u1ed9p l\u1ea1i BCTC n\u0103m 2018, 2019 th\u00ec n\u0103m 2020 n\u00e0y v\u1eabn trong v\u00f2ng 5 n\u0103m C\u00f4ng ty c\u00f3 th\u1ec3 chuy\u1ec3n s\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i v\u00e0o n\u0103m 2020 kh\u00f4ng?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><em>Tr\u1ea3 l\u1eddi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Theo quy \u0111\u1ecbnh kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC: \u201c2. Doanh nghi\u1ec7p sau khi quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 b\u1ecb l\u1ed7 th\u00ec chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp (thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 tr\u1eeb thu nh\u1eadp mi\u1ec5n thu\u1ebf) c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo. Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.\u201d Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ee7a b\u1ea1n kh\u00f4ng th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 ph\u00e1t sinh c\u1ee7a n\u0103m 2015 (qu\u00ean chuy\u1ec3n l\u1ed7 v\u00e0o n\u0103m 2018, 2019) l\u00e0 ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC n\u00eau tr\u00ean. <strong><span style=\"color: #ff0000;\">V\u00ec v\u1eady, n\u1ebfu doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c thanh tra, ki\u1ec3m tra thu\u1ebf t\u1ea1i doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2018 v\u00e0 2019 th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf TNDN n\u0103m 2018 v\u00e0 2019 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 ph\u00e1t sinh c\u1ee7a n\u0103m 2015 v\u00e0o 2 n\u0103m \u0111\u00f3.<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 14px;\">\u2192 Chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh l\u00e0 li\u00ean t\u1ee5c v\u00e0 kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>C\u00e2u 7: Doanh thu \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 114\/2020\/N\u0110-CP l\u00e0 doanh thu d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng. V\u1eady trong n\u0103m doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb c\u00e1c lo\u1ea1i sau:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14px;\"><strong>Doanh thu b\u00e1n h\u00e0ng th\u00e0nh ph\u1ea9m<\/strong><\/span><\/li>\n<li><span style=\"font-size: 14px;\"><strong>Doanh thu thanh l\u00fd TSC\u0110<\/strong><\/span><\/li>\n<li><span style=\"font-size: 14px;\"><strong>Doanh thu l\u00e3i ti\u1ec1n cho vay<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>V\u1eady doanh nghi\u1ec7p l\u1ea5y doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0o \u0111\u1ec3 \u00e1p d\u1ee5ng t\u00ednh mi\u1ec5n gi\u1ea3m?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><em>Tr\u1ea3 l\u1eddi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Kho\u1ea3n 2 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 114\/2020\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">\u201c2. T\u1ed5ng doanh thu n\u0103m 2020 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 t\u1ed5ng doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 k\u1ec3 c\u1ea3 tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">C\u0103n c\u1ee9 quy \u0111\u1ecbnh n\u00eau tr\u00ean, <strong><span style=\"color: #ff0000;\">doanh thu n\u0103m 2020 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNDN l\u00e0 doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong><span style=\"color: #000000;\">C\u00e2u 8: Xin h\u1ecfi c\u00e1c nghi\u1ec7p v\u1ee5 sau c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng:<\/span><\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14px;\"><strong>Doanh nghi\u1ec7p m\u01b0\u1ee3n ti\u1ec1n kh\u00f4ng l\u00e3i su\u1ea5t c\u1ee7a Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty<\/strong><\/span><\/li>\n<li><span style=\"font-size: 14px;\"><strong>Doanh nghi\u1ec7p thu\u00ea nh\u00e0 cu\u1ea3 Gi\u00e1m \u0111\u1ed1c l\u00e0m v\u0103n ph\u00f2ng.<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><em>Tr\u1ea3 l\u1eddi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Theo quy \u0111\u1ecbnh t\u1ea1i N\u0110 s\u1ed1 132\/2020\/N\u0110-CP th\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"color: #ff0000; font-size: 14px;\"><strong>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1m \u0111\u1ed1c \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t DN, n\u1ebfu DN vay m\u01b0\u1ee3n c\u1ee7a gi\u00e1m \u0111\u1ed1c C\u00f4ng ty c\u00f3 \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch vay ti\u1ec1n l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/strong><\/span><\/li>\n<li><span style=\"font-size: 14px;\">Giao d\u1ecbch thu\u00ea nh\u00e0 c\u1ee7a gi\u00e1m \u0111\u1ed1c l\u00e0m v\u0103n ph\u00f2ng kh\u00f4ng ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">C\u0103n c\u1ee9 theo v\u00ed d\u1ee5 n\u00e0y th\u00ec<\/span><\/p>\n<p><span style=\"font-size: 14px;\">I) Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c trong m\u1ed9t c\u00e1c m\u1ed1i quan h\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p l) ch\u1ec9 ph\u00e1t sinh khi c\u00f3 <strong><span style=\"color: #ff0000;\">giao d\u1ecbch CN v\u1ed1n<\/span><\/strong> (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu), <span style=\"color: #ff0000;\"><strong>ho\u1eb7c vay, cho vay<\/strong><\/span> (\u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu) \u0111\u1ed1i v\u1edbi c\u00e1c c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c trong m\u1ed9t c\u00e1c m\u1ed1i quan h\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">C\u00e1c giao d\u1ecbch kh\u00e1c v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng x\u00e1c \u0111\u1ecbnh l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000; font-size: 14px;\"><strong>N\u1ed9i dung l\u01b0u \u00fd v\u1ec1 tr\u01b0\u1eddng h\u1ee3p L:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Cty A l\u00e0 c\u1ed5 \u0111\u00f4ng c\u1ee7a CTy X. Trong n\u0103m CTy A c\u00f3 ph\u00e1t sinh giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng CP t\u1ea1i CTy X cho Cty B. Gi\u00e1 tr\u1ecb CP chuy\u1ec3n nh\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 25% V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a Cty X.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000; font-size: 14px;\"><strong>Khi \u0111\u00f3, Cty A v\u00e0 Cty B \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00ean li\u00ean k\u1ebft c\u1ee7a Cty X, tr\u01b0\u1eddng h\u1ee3p li\u00ean k\u1ebft theo c\u00e1c d\u1eef li\u1ec7n tr\u00ean l\u00e0 A v\u00e0 L.<\/strong><\/span><\/p>\n<div id=\"attachment_2028\" style=\"width: 910px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2028\" class=\"wp-image-2028\" src=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/03\/nghi-dinh-132-3-300x225.jpg\" alt=\"Gi\u1ea3i \u0111\u00e1p ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft\" width=\"900\" height=\"675\" srcset=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/03\/nghi-dinh-132-3-300x225.jpg 300w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/03\/nghi-dinh-132-3-768x576.jpg 768w, https:\/\/saac.com.vn\/wp-content\/uploads\/2021\/03\/nghi-dinh-132-3.jpg 1000w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><p id=\"caption-attachment-2028\" class=\"wp-caption-text\"><span style=\"font-size: 14px;\"><em>Gi\u1ea3i \u0111\u00e1p ngh\u1ecb \u0111\u1ecbnh 132 v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/em><\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>C\u00e2u 9: Theo kho\u1ea3n 5, \u0110i\u1ec1u 18, Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, <span style=\"color: #000000;\">C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Canada, ch\u00fang t\u00f4i kh\u00f4ng r\u00f5 gi\u1eefa Canada v\u00e0 Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 Th\u1ecfa thu\u1eadn c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng hay ch\u01b0a, v\u1eady ch\u00fang t\u00f4i c\u00f3 ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o l\u00e0 th\u1eddi \u0111i\u1ec3m n\u00e0o?<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><em>Tr\u1ea3 l\u1eddi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Hi\u1ec7n nay, Vi\u1ec7t Nam \u0111ang trong qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i \u0111\u1ec3 k\u00fd k\u1ebft th\u1ecfa thu\u1eadn trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng v\u1ec1 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u1edbi c\u00e1c n\u01b0\u1edbc. T\u1edbi th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam v\u00e0 Canada ch\u01b0a k\u00fd th\u1ecfa thu\u1eadn trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng v\u1ec1 b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia. Do \u0111\u00f3, v\u1ec1 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia, C\u00f4ng ty th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, c, d, \u0111 kho\u1ea3n 5 \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP. <strong><span style=\"color: #ff0000;\">Th\u1eddi h\u1ea1n n\u1ed9p choC\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao.<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty m\u1eb9 t\u1ed1i cao ph\u1ea3i l\u1eadp CBCr th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf T\u1ea1i Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p cho C\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao;<\/span><\/li>\n<li><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng ph\u1ea3i l\u1eadp CBCr th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i Vi\u1ec7t Nam so\u1ea1n CV gi\u1ea3i tr\u00ecnh v\u1ec1 nguy\u00ean nh\u00e2n\/ quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c C\u00f4ng ty m\u1eb9 t\u1ed1i cao kh\u00f4ng ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi cho C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>C\u00e2u 10: DN l\u00e0 C\u00f4ng ty TNHH MTV 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i, c\u00f3 doanh thu h\u00e0ng n\u0103m 100% t\u1eeb xu\u1ea5t kh\u1ea9u v\u00e0 trong \u0111\u00f3 90% l\u00e0 t\u1eeb C\u00f4ng ty m\u1eb9. C\u00f4ng ty c\u00f3 vay ti\u1ec1n t\u1eeb ch\u00ednh C\u00f4ng ty m\u1eb9. N\u0103m 2018, chi ph\u00ed l\u00e3i vay ch\u01b0a thanh to\u00e1n l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng, n\u0103m 2019 l\u00e0 600 tri\u1ec7u \u0111\u1ed3ng (C\u00f4ng ty kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a c\u1ea3 hai n\u0103m do ch\u01b0a thanh to\u00e1n). N\u0103m 2020, C\u00f4ng ty thanh to\u00e1n l\u00e3i vay n\u0103m 2018&amp;2019 l\u00e0 1.1 t\u1ef7 \u0111\u1ed3ng (\u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u). Theo N\u0110 132\/2020, m\u1ee9c tr\u1ea7n l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb n\u0103m 2020 l\u00e0: 1.2 t\u1ef7 \u0111\u1ed3ng. V\u1eady kho\u1ea3n l\u00e3i vay c\u1ee7a n\u0103m 2018&amp;2019 \u0111\u00e3 thanh to\u00e1n n\u0103m 2020 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u0103m 2020 kh\u00f4ng?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><em>Tr\u1ea3 l\u1eddi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">C\u00f4ng ty vay ti\u1ec1n c\u1ee7a C\u00f4ng ty m\u1eb9, n\u0103m 2018 ch\u01b0a thanh to\u00e1n 500 tri\u1ec7u \u0111\u1ed3ng, n\u0103m 2019 l\u00e0 600 tri\u1ec7u \u0111\u1ed3ng th\u00ec kho\u1ea3n chi ph\u00ed l\u00e3i vay c\u1ee7a 2 n\u0103m ch\u01b0a thanh to\u00e1n <span style=\"color: #ff0000;\"><strong>l\u00e0 chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2018 v\u00e0 n\u0103m 2019. C\u00f4ng ty ph\u1ea3i x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a n\u0103m 2018, 2019 theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 68\/2020\/N\u0110-CP n\u1ebfu thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/strong><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Th\u1eddi \u0111i\u1ec3m C\u00f4ng ty chi tr\u1ea3 chi ph\u00ed l\u00e3i vay v\u00e0o n\u0103m 2020 kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a n\u0103m 2020 n\u00ean C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a n\u0103m 2020.<\/span><\/p>\n<p><span style=\"font-size: 14px;\">\u2192 Chi ph\u00ed l\u00e3i vay c\u1ee7a k\u1ef3 n\u00e0o th\u00ec h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed c\u1ee7a k\u1ef3 \u0111\u00f3. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a t\u1eebng k\u1ef3 ph\u1ea3i c\u0103n c\u1ee9 theo EBITDA c\u1ee7a k\u1ef3 t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>C\u00e2u 11: \u0110\u01a1n v\u1ecb t\u00f4i \u0111ang c\u00f4ng t\u00e1c n\u0103m 2020 c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. Trong n\u0103m doanh thu th\u1ef1c hi\u1ec7n l\u00e0: 120 t\u1ef7 \u0111\u1ed3ng; Gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft l\u00e0: 1.7 t\u1ef7 \u0111\u1ed3ng. Nh\u01b0 v\u00e2y \u0111\u01a1n v\u1ecb t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n ngh\u0129a v\u1ee5 k\u00ea khai, mi\u1ec5n tr\u1eeb vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><em>Tr\u1ea3 l\u1eddi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Theo quy \u0111\u1ecbnh \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 19: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft khi \u0111\u00e1p \u1ee9ng c\u1ea3 2 \u0111i\u1ec1u ki\u1ec7n: (1) t\u1ed5ng doanh thu ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 50 t\u1ef7 \u0111\u1ed3ng v\u00e0 (2) t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ea5t c\u1ea3 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf d\u01b0\u1edbi 30 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Trong n\u0103m doanh thu th\u1ef1c hi\u1ec7n c\u1ee7a C\u00f4ng ty l\u00e0 120 t\u1ef7 \u0111\u1ed3ng; Gi\u00e1 tr\u1ecb giao d\u1ecbch li\u00ean k\u1ebft l\u00e0 1.7 t\u1ef7 \u0111\u1ed3ng <strong><span style=\"color: #ff0000;\">th\u00ec C\u00f4ng ty kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft. C\u00f4ng ty ph\u1ea3i l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14px;\"><strong>C\u00e2u 12a: Trong n\u0103m 2020, C\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 vay v\u1ed1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi t\u1ec9 l\u1ec7 tr\u00ean 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. V\u1eady tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 ph\u1ea3i l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft kh\u00f4ng? T\u1ec9 l\u1ec7 25% theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP l\u00e0 t\u00ednh tr\u00ean s\u1ed1 d\u01b0 n\u1ee3 vay hay tr\u00ean t\u1eebng m\u00f3n vay?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><em>Tr\u1ea3 l\u1eddi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">&#8211; V\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch li\u00ean k\u1ebft: T\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP quy \u0111\u1ecbnh: \u201cd) M\u1ed9t doanh nghi\u1ec7p b\u1ea3o l\u00e3nh ho\u1eb7c cho m\u1ed9t doanh nghi\u1ec7p kh\u00e1c vay v\u1ed1n d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n vay t\u1eeb b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c \u0111\u1ea3m b\u1ea3o t\u1eeb ngu\u1ed3n t\u00e0i ch\u00ednh c\u1ee7a b\u00ean li\u00ean k\u1ebft v\u00e0 c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1) v\u1edbi \u0111i\u1ec1u ki\u1ec7n kho\u1ea3n v\u1ed1n vay \u00edt nh\u1ea5t b\u1eb1ng 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111i vay v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n c\u1ee7a doanh nghi\u1ec7p \u0111i vay.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong><span style=\"color: #ff0000;\">Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty vay c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i v\u1edbi t\u1ef7 l\u1ec7 tr\u00ean 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. Khi \u0111\u00f3 giao d\u1ecbch ph\u00e1t sinh gi\u1eefa 02 b\u00ean l\u00e0 giao d\u1ecbch li\u00ean k\u1ebft.<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 14px;\">V\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 25% tr\u00ean <strong><span style=\"color: #ff0000;\">v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng s\u1ed1 d\u01b0 n\u1ee3 vay.<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-size: 14px;\">\u2192 B\u1ed5 sung x\u00e1c \u0111\u1ecbnh ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i l\u00e0 B\u00ean li\u00ean k\u1ebft n\u1ebfu \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 tr\u00ean 25% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 chi\u1ebfm tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">B\u01b0\u1edbc 1: Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 kho\u1ea3n vay c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i <strong><span style=\"color: #ff0000;\">c\u0103n c\u1ee9 theo t\u1ed5ng s\u1ed1 ph\u00e1t sinh b\u00ean c\u00f3 c\u1ee7a TK vay t\u1eebng ng\u00e2n h\u00e0ng<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">B\u01b0\u1edbc 2: X\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 kho\u1ea3n vay NHTM theo s\u1ed1 d\u01b0 (b\u00ecnh qu\u00e2n \u0111\u1ea7u k\u1ef3 &#8211; cu\u1ed1i k\u1ef3) c\u1ee7a NHTM tr\u00ean c\u00e1c ch\u1ec9 s\u1ed1 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 trung v\u00e0 d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">N\u1ebfu NHTM n\u00e0o th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n l\u00e0 BLK (c\u1ea3 1 v\u00e0 2) th\u00ec ph\u1ea3i k\u00ea khai B\u00ean li\u00ean k\u1ebft, tick ch\u1ecdn tr\u01b0\u1eddng h\u1ee3p li\u00ean k\u1ebft t\u1ea1i M\u1ee5c II v\u00e0 k\u00ea khai gi\u00e1 tr\u1ecb GLKD (ch\u1ec9 k\u00ea l\u00e3i vay) t\u1ea1i M\u1ee5c III (Ph\u01b0\u01a1ng ph\u00e1p P1.1). B\u00e1o c\u00e1o s\u1ebd h\u01b0\u1edbng d\u1eabn c\u00e1ch tr\u00ecnh b\u00e0y ri\u00eang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">N\u1ebfu NHTM n\u00e0o ch\u1ec9 th\u1ecfa 1 th\u00ec \u0111\u00e1nh gi\u00e1 th\u00eam b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n vay \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 k\u00ea khai hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p l\u00e0 BLK th\u00ec nh\u00f3m so s\u00e1nh l\u00e3i su\u1ea5t cho vay c\u1ee7a ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh v\u00e0 l\u00e3i su\u1ea5t th\u00f4ng b\u00e1o c\u1ee7a ng\u00e2n h\u00e0ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro\/ \u0111i\u1ec1u ch\u1ec9nh, trao\u0111\u1ed5i v\u1edbi \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong>C\u00e2u 12b: N\u0103m 2020 C\u00f4ng ty c\u00f3 doanh s\u1ed1 d\u01b0\u1edbi 200 t\u1ef7 \u0111\u1ed3ng, v\u00e0 c\u00f3 ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. Theo ngh\u1ecb quy\u1ebft 116\/2020\/QH14 C\u00f4ng ty \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNDN. Xin h\u1ecfi C\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNDN v\u1ec1 li\u00ean doanh li\u00ean k\u1ebft kh\u00f4ng?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><em>Tr\u1ea3 l\u1eddi:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Vi\u1ec7c k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\"><strong><span style=\"color: #ff0000;\">Do \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2020 theo Ngh\u1ecb quy\u1ebft s\u1ed1 116\/2020\/QH14 c\u1ee7a Qu\u1ed1c H\u1ed9i th\u00ec ph\u1ea7n li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi GDLK c\u0169ng \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh.<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 14px;\">Hi v\u1ecdng nh\u1eefng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch \u0111\u1ed1i v\u1edbi qu\u00fd kh\u00e1ch h\u00e0ng. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n k\u1ef9 h\u01a1n v\u1ec1 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf h\u00e3y li\u00ean h\u1ec7 ngay hotline: 0933 575 399 \u0111\u1ec3 \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i v\u1edbi c\u00e1c chuy\u00ean gia h\u00e0ng \u0111\u1ea7u c\u1ee7a ch\u00fang t\u00f4i.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1ed5ng c\u1ee5c Thu\u1ebf gi\u1ea3i \u0111\u00e1p c\u00e1c th\u1eafc m\u1eafc v\u1ec1 ban h\u00e0nh C\u00f4ng v\u0103 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3764,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - 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