{"id":3408,"date":"2022-03-22T10:32:51","date_gmt":"2022-03-22T03:32:51","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3408"},"modified":"2022-03-22T10:45:06","modified_gmt":"2022-03-22T03:45:06","slug":"cac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong\/","title":{"rendered":"C\u00e1c kho\u1ea3n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf cho c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u00f3 ph\u1ea3i n\u1ed9p Thu\u1ebf TNCN kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: right;\">\n\t<em>Ngu\u1ed3n: Facebook, B&ugrave;i Th&uacute;y H&agrave;<\/em>\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t1. C\u01a1 s\u1edf ph&aacute;p l&yacute;<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tL\u1ee3i nhu\u1eadn sau thu\u1ebf (hay c&ograve;n g\u1ecdi l&agrave; l\u1ee3i nhu\u1eadn r&ograve;ng ho\u1eb7c l&atilde;i r&ograve;ng) l&agrave; ph\u1ea7n l\u1ee3i nhu\u1eadn c&ograve;n l\u1ea1i sau khi l\u1ea5y doanh thu b&aacute;n h&agrave;ng, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1eeb cho c&aacute;c kho\u1ea3n chi ph&iacute; v&agrave; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tLu\u1eadt Thu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n 2007, s\u1eeda \u0111\u1ed5i b\u1ed5 sung n\u0103m 2014.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tTh&ocirc;ng t\u01b0 92\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt thu\u1ebf GTGT v&agrave; thu\u1ebf Thu nh\u1eadp c&aacute; nh&acirc;n.\n\t<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">\n\t2. C&aacute;c quy \u0111\u1ecbnh c\u1ea7n bi\u1ebft v\u1ec1 chia l\u1ee3i nhu\u1eadn sau thu\u1ebf<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tNh\u1eefng \u0111i\u1ec1u c\u1ea7n l\u01b0u &yacute;:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tB&ugrave; l\u1ed7 c\u1ee7a c&aacute;c n\u0103m tr\u01b0\u1edbc khi s\u1ed1 l\u1ed7 \u0111&oacute; \u0111&atilde; h\u1ebft h\u1ea1n \u0111\u01b0\u1ee3c tr\u1eeb v&agrave;o l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf (N\u1ebfu c&ograve;n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n b&ugrave;).\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tChia l&atilde;i cho c&aacute;c th&agrave;nh vi&ecirc;n g&oacute;p v\u1ed1n li&ecirc;n k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng (N\u1ebfu c&oacute;).\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tTr&iacute;ch l\u1eadp c&aacute;c qu\u1ef9 \u0111\u1eb7c bi\u1ec7t t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf theo t\u1ef7 l\u1ec7 \u0111&atilde; \u0111\u01b0\u1ee3c nh&agrave; n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi C&ocirc;ng ty \u0111\u1eb7c th&ugrave; m&agrave; ph&aacute;p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i tr&iacute;ch l\u1eadp.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tS\u1ed1 c&ograve;n l\u1ea1i sau khi l\u1eadp c&aacute;c qu\u1ef9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n&ecirc;u ra d\u01b0\u1edbi \u0111&acirc;y \u0111\u01b0\u1ee3c ph&acirc;n ph\u1ed1i theo t\u1ef7 l\u1ec7 gi\u1eefa v\u1ed1n nh&agrave; n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 t\u1ea1i C&ocirc;ng ty v&agrave; v\u1ed1n C&ocirc;ng ty t\u1ef1 huy \u0111\u1ed9ng b&igrave;nh qu&acirc;n trong n\u0103m:<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\t\t\tTr&iacute;ch t\u1ed1i thi\u1ec3u 30% v&agrave;o qu\u1ef9 \u0111\u1ea7u t\u01b0 ph&aacute;t tri\u1ec3n c\u1ee7a C&ocirc;ng ty.\n\t\t\t<\/li>\n<li style=\"text-align: justify;\">\n\t\t\t\tTr&iacute;ch t\u1ed1i \u0111a 5% l\u1eadp qu\u1ef9 th\u01b0\u1edfng Ban qu\u1ea3n l&yacute; \u0111i\u1ec1u h&agrave;nh C&ocirc;ng ty. M\u1ee9c tr&iacute;ch m\u1ed9t n\u0103m kh&ocirc;ng v\u01b0\u1ee3t qu&aacute; 500 tri\u1ec7u \u0111\u1ed3ng (\u0110\u1ed1i v\u1edbi C&ocirc;ng ty c&oacute; H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb), 200 tri\u1ec7u \u0111\u1ed3ng (\u0110\u1ed1i v\u1edbi C&ocirc;ng ty kh&ocirc;ng c&oacute; H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb) v\u1edbi \u0111i\u1ec1u ki\u1ec7n t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc thu\u1ebf tr&ecirc;n v\u1ed1n nh&agrave; n\u01b0\u1edbc t\u1ea1i C&ocirc;ng ty ph\u1ea3i b\u1eb1ng ho\u1eb7c l\u1edbn h\u01a1n t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn k\u1ebf ho\u1ea1ch.\n\t\t\t<\/li>\n<li style=\"text-align: justify;\">\n\t\t\t\tC&ograve;n l\u1ea1i ph&acirc;n ph\u1ed1i v&agrave;o qu\u1ef9 khen th\u01b0\u1edfng, ph&uacute;c l\u1ee3i c\u1ee7a C&ocirc;ng ty.\n\t\t\t<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-1918\" height=\"641\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/tax-planning-concept-with-wooden-cubes-calculator-blue-table-flat-lay.jpg\" width=\"1199\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/tax-planning-concept-with-wooden-cubes-calculator-blue-table-flat-lay.jpg 1199w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/tax-planning-concept-with-wooden-cubes-calculator-blue-table-flat-lay-300x160.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/tax-planning-concept-with-wooden-cubes-calculator-blue-table-flat-lay-1024x547.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/tax-planning-concept-with-wooden-cubes-calculator-blue-table-flat-lay-768x411.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/tax-planning-concept-with-wooden-cubes-calculator-blue-table-flat-lay-50x27.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/tax-planning-concept-with-wooden-cubes-calculator-blue-table-flat-lay-60x32.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/tax-planning-concept-with-wooden-cubes-calculator-blue-table-flat-lay-100x53.jpg 100w\" sizes=\"(max-width: 1199px) 100vw, 1199px\" \/>\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t3. Ng\u01b0\u1eddi nh\u1eadn nh\u1eadn c&aacute;c kho\u1ea3n thu nh\u1eadp \u0111&atilde; qua t&iacute;nh Thu\u1ebf TNDN c&oacute; ph\u1ea3i t&iacute;nh Thu\u1ebf TNCN n\u1eefa kh&ocirc;ng?<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tC\u0103n c\u1ee9 ph&aacute;p l&yacute;:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tTh&ocirc;ng t\u01b0 111\/2013\/TT-BTC.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tTh&ocirc;ng t\u01b0 92\/2015\/TT-BTC.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tTheo Kho\u1ea3n 3, \u0110i\u1ec1u 2 Th&ocirc;ng t\u01b0 111\/2013\/TT-BTC. Th&igrave; ph\u1ea7n Chia l\u1ee3i nhu\u1eadn sau thu\u1ebf nh\u01b0 c\u1ed5 t\u1ee9c, l\u1ee3i t\u1ee9c thu\u1ed9c thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n ch\u1ecbu thu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n.\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>&ldquo;3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l&agrave; kho\u1ea3n thu nh\u1eadp c&aacute; nh&acirc;n nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c&aacute;c h&igrave;nh th\u1ee9c:<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>a. Ti\u1ec1n l&atilde;i nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho c&aacute;c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9 gia \u0111&igrave;nh, c&aacute; nh&acirc;n kinh doanh, nh&oacute;m c&aacute; nh&acirc;n kinh doanh vay theo h\u1ee3p \u0111\u1ed3ng vay ho\u1eb7c th\u1ecfa thu\u1eadn vay, tr\u1eeb l&atilde;i ti\u1ec1n g\u1eedi nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c&aacute;c t\u1ed5 ch\u1ee9c t&iacute;n d\u1ee5ng, chi nh&aacute;nh ng&acirc;n h&agrave;ng n\u01b0\u1edbc ngo&agrave;i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft g.1, \u0111i\u1ec3m g, kho\u1ea3n 1, \u0110i\u1ec1u 3 Th&ocirc;ng t\u01b0 n&agrave;y.&nbsp;<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>b. C\u1ed5 t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c g&oacute;p v\u1ed1n mua c\u1ed5 ph\u1ea7n.<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>c. L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g&oacute;p v\u1ed1n v&agrave;o C&ocirc;ng ty tr&aacute;ch nhi\u1ec7m h\u1eefu h\u1ea1n (Bao g\u1ed3m c\u1ea3 C&ocirc;ng ty tr&aacute;ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th&agrave;nh vi&ecirc;n), C&ocirc;ng ty h\u1ee3p danh, h\u1ee3p t&aacute;c x&atilde;, li&ecirc;n doanh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t&aacute;c kinh doanh v&agrave; c&aacute;c h&igrave;nh th\u1ee9c kinh doanh kh&aacute;c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v&agrave; Lu\u1eadt H\u1ee3p t&aacute;c x&atilde;; L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g&oacute;p v\u1ed1n th&agrave;nh l\u1eadp t\u1ed5 ch\u1ee9c t&iacute;n d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c&aacute;c t\u1ed5 ch\u1ee9c t&iacute;n d\u1ee5ng; G&oacute;p v\u1ed1n v&agrave;o Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho&aacute;n v&agrave; qu\u1ef9 \u0111\u1ea7u t\u01b0 kh&aacute;c \u0111\u01b0\u1ee3c th&agrave;nh l\u1eadp v&agrave; ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph&aacute;p lu\u1eadt.<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>d. Ph\u1ea7n t\u0103ng th&ecirc;m c\u1ee7a gi&aacute; tr\u1ecb v\u1ed1n g&oacute;p nh\u1eadn \u0111\u01b0\u1ee3c khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i m&ocirc; h&igrave;nh ho\u1ea1t \u0111\u1ed9ng, chia, t&aacute;ch, s&aacute;p nh\u1eadp, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p ho\u1eb7c khi r&uacute;t v\u1ed1n.<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>\u0111. Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l&atilde;i tr&aacute;i phi\u1ebfu, t&iacute;n phi\u1ebfu v&agrave; c&aacute;c gi\u1ea5y t\u1edd c&oacute; gi&aacute; kh&aacute;c do c&aacute;c t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc ph&aacute;t h&agrave;nh, tr\u1eeb thu nh\u1eadp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft g.1 v&agrave; g.3, \u0111i\u1ec3m g, kho\u1ea3n 1, \u0110i\u1ec1u 3 Th&ocirc;ng t\u01b0 n&agrave;y.<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>e. C&aacute;c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c&aacute;c h&igrave;nh th\u1ee9c kh&aacute;c k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p g&oacute;p v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1eb1ng hi\u1ec7n v\u1eadt, b\u1eb1ng danh ti\u1ebfng, b\u1eb1ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, b\u1eb1ng ph&aacute;t minh, s&aacute;ng ch\u1ebf.<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>g. Thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c tr\u1ea3 b\u1eb1ng c\u1ed5 phi\u1ebfu, thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n.&rdquo;<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tNgo&agrave;i ra: Theo Kho\u1ea3n 6, \u0110i\u1ec1u 11 Th&ocirc;ng t\u01b0 92\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th&ocirc;ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>&ldquo;6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 2<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>c. L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g&oacute;p v\u1ed1n v&agrave;o C&ocirc;ng ty tr&aacute;ch nhi\u1ec7m h\u1eefu h\u1ea1n, C&ocirc;ng ty h\u1ee3p danh, H\u1ee3p t&aacute;c x&atilde;, Li&ecirc;n doanh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t&aacute;c kinh doanh v&agrave; c&aacute;c h&igrave;nh th\u1ee9c kinh doanh kh&aacute;c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v&agrave; Lu\u1eadt H\u1ee3p t&aacute;c x&atilde;; L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g&oacute;p v\u1ed1n th&agrave;nh l\u1eadp t\u1ed5 ch\u1ee9c t&iacute;n d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c&aacute;c t\u1ed5 ch\u1ee9c t&iacute;n d\u1ee5ng; G&oacute;p v\u1ed1n v&agrave;o Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho&aacute;n v&agrave; qu\u1ef9 \u0111\u1ea7u t\u01b0 kh&aacute;c \u0111\u01b0\u1ee3c th&agrave;nh l\u1eadp v&agrave; ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph&aacute;p lu\u1eadt.<\/em>\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\t<em>Kh&ocirc;ng t&iacute;nh v&agrave;o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u1ed1i v\u1edbi l\u1ee3i t\u1ee9c c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh&acirc;n, C&ocirc;ng ty tr&aacute;ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th&agrave;nh vi&ecirc;n do c&aacute; nh&acirc;n l&agrave;m ch\u1ee7.&rdquo;<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tDo v\u1eady:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tPh\u1ea7n l\u1ee3i t\u1ee9c \u0111\u01b0\u1ee3c chia do g&oacute;p v\u1ed1n v&agrave;o c&aacute;c lo\u1ea1i h&igrave;nh c&ocirc;ng ty ph\u1ea3i t&iacute;nh Thu\u1ebf TNCN ngo\u1ea1i tr\u1eeb ph\u1ea7n l\u1ee3i t\u1ee9c c\u1ee7a Doanh nghi\u1ec7p t\u01b0 nh&acirc;n v&agrave; C&ocirc;ng ty TNHH m\u1ed9t th&agrave;nh vi&ecirc;n do c&aacute; nh&acirc;n l&agrave;m ch\u1ee7.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tC&aacute;c kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia sau thu\u1ebf c&oacute; ph\u1ea3i t&iacute;nh Thu\u1ebf TNCN (Ngo\u1ea1i tr\u1eeb C&ocirc;ng ty t\u01b0 nh&acirc;n v&agrave; C&ocirc;ng ty TNHH MTV do c&aacute; nh&acirc;n l&agrave;m ch\u1ee7).\n\t<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">\n\t4. C&aacute;ch t&iacute;nh Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia sau thu\u1ebf<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tTheo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Th&ocirc;ng t\u01b0 111\/2013\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110i\u1ec1u 10. C\u0103n c\u1ee9 t&iacute;nh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n\n<\/p>\n<p style=\"text-align: justify;\">\n\tC\u0103n c\u1ee9 t&iacute;nh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l&agrave; thu nh\u1eadp t&iacute;nh thu\u1ebf v&agrave; thu\u1ebf su\u1ea5t.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>Thu nh\u1eadp t&iacute;nh thu\u1ebf<\/strong>\n<\/p>\n<p style=\"text-align: justify;\">\n\tThu nh\u1eadp t&iacute;nh thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l&agrave; thu nh\u1eadp ch\u1ecbu thu\u1ebf m&agrave; c&aacute; nh&acirc;n nh\u1eadn \u0111\u01b0\u1ee3c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 2 Th&ocirc;ng t\u01b0 n&agrave;y.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n &aacute;p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf to&agrave;n ph\u1ea7n v\u1edbi thu\u1ebf su\u1ea5t l&agrave; 5%.<\/strong>\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>Th\u1eddi \u0111i\u1ec3m x&aacute;c \u0111\u1ecbnh thu nh\u1eadp t&iacute;nh thu\u1ebf<\/strong>\n<\/p>\n<p style=\"text-align: justify;\">\n\tTh\u1eddi \u0111i\u1ec3m x&aacute;c \u0111\u1ecbnh thu nh\u1eadp t&iacute;nh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l&agrave; th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c&aacute; nh&acirc;n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\n<\/p>\n<p style=\"text-align: justify;\">\n\tRi&ecirc;ng th\u1eddi \u0111i\u1ec3m x&aacute;c \u0111\u1ecbnh thu nh\u1eadp t&iacute;nh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\ta. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb gi&aacute; tr\u1ecb ph\u1ea7n v\u1ed1n g&oacute;p t\u0103ng th&ecirc;m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d, kho\u1ea3n 3, \u0110i\u1ec1u 2 Th&ocirc;ng t\u01b0 n&agrave;y th&igrave; th\u1eddi \u0111i\u1ec3m x&aacute;c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l&agrave; th\u1eddi \u0111i\u1ec3m c&aacute; nh&acirc;n th\u1ef1c nh\u1eadn thu nh\u1eadp khi gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i m&ocirc; h&igrave;nh ho\u1ea1t \u0111\u1ed9ng, chia, t&aacute;ch, s&aacute;p nh\u1eadp, h\u1ee3p nh\u1ea5t doanh nghi\u1ec7p ho\u1eb7c khi r&uacute;t v\u1ed1n.\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tb. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c ghi t\u0103ng v\u1ed1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m g, kho\u1ea3n 3, \u0110i\u1ec1u 2 Th&ocirc;ng t\u01b0 n&agrave;y th&igrave; th\u1eddi \u0111i\u1ec3m x&aacute;c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l&agrave; th\u1eddi \u0111i\u1ec3m c&aacute; nh&acirc;n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, r&uacute;t v\u1ed1n.\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tc. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb c\u1ed5 t\u1ee9c tr\u1ea3 b\u1eb1ng c\u1ed5 phi\u1ebfu theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m g, kho\u1ea3n 3, \u0110i\u1ec1u 2 Th&ocirc;ng t\u01b0 n&agrave;y th&igrave; th\u1eddi \u0111i\u1ec3m x&aacute;c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l&agrave; th\u1eddi \u0111i\u1ec3m c&aacute; nh&acirc;n chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu.\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\td. Tr\u01b0\u1eddng h\u1ee3p c&aacute; nh&acirc;n nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp do vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u1ed1n ra n\u01b0\u1edbc ngo&agrave;i d\u01b0\u1edbi m\u1ecdi h&igrave;nh th\u1ee9c th&igrave; th\u1eddi \u0111i\u1ec3m x&aacute;c \u0111\u1ecbnh thu nh\u1eadp t&iacute;nh thu\u1ebf l&agrave; th\u1eddi \u0111i\u1ec3m c&aacute; nh&acirc;n nh\u1eadn thu nh\u1eadp.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>C&aacute;ch t&iacute;nh thu\u1ebf<\/strong>\n<\/p>\n<p style=\"text-align: center;\">\n\t<em>S\u1ed1 thu\u1ebf thu nh\u1eadp c&aacute; nh&acirc;n ph\u1ea3i n\u1ed9p = Thu nh\u1eadp t&iacute;nh thu\u1ebf &times; Thu\u1ebf su\u1ea5t 5%.<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tThu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thu\u1ed9c thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n. Do \u0111&oacute; c\u0103n c\u1ee9 c&aacute;ch t&iacute;nh Thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n ta c&oacute; c&aacute;ch t&iacute;nh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia sau thu\u1ebf nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify;\">\n\tM\u1ee9c thu\u1ebf su\u1ea5t: &Aacute;p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t to&agrave;n ph\u1ea7n 5%.&nbsp;\n<\/p>\n<p style=\"text-align: justify;\">\n\tTh\u1eddi \u0111i\u1ec3m \u0111\u1ec3 x&aacute;c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf: l&agrave; khi c&aacute; nh&acirc;n nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n thu nh\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia sau thu\u1ebf.\n<\/p>\n<p style=\"text-align: justify;\">\n\tC&ocirc;ng th\u1ee9c t&iacute;nh thu\u1ebf TNCN t\u1eeb l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia l&agrave;:\n<\/p>\n<p style=\"text-align: center;\">\n\t<em>Thu\u1ebf TNCN = L\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia sau thu\u1ebf &nbsp;x 5%<\/em>\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t5. C&aacute;c nguy&ecirc;n t\u1eafc h\u1ea1ch to&aacute;n \u0111\u1ed1i v\u1edbi ph&acirc;n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\tC&aacute;ch h\u1ea1ch to&aacute;n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph&acirc;n ph\u1ed1i theo Th&ocirc;ng t\u01b0 133\/2016\/TT-BTC.\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi c&oacute; quy\u1ebft \u0111\u1ecbnh ho\u1eb7c th&ocirc;ng b&aacute;o tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho c&aacute;c ch\u1ee7 s\u1edf h\u1eefu, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 421: L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph&acirc;n ph\u1ed1i.<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 338: Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh&aacute;c (TK 3388) (Ch\u01b0a tr\u1ea3).\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi tr\u1ea3 ti\u1ec1n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 338: Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh&aacute;c (TK 3388).<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; c&aacute;c TK 111, 112,&hellip; (S\u1ed1 ti\u1ec1n th\u1ef1c tr\u1ea3).\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c&oacute; ph&aacute;t sinh vi\u1ec7c ph&acirc;n chia l\u1ee3i nhu\u1eadn th&igrave; ph\u1ea3i \u0111\u1ea3m b\u1ea3o r&otilde; r&agrave;ng, r&agrave;nh m\u1ea1ch v&agrave; theo \u0111&uacute;ng quy \u0111\u1ecbnh. \u0110\u1ed3ng th\u1eddi c\u1ea7n h\u1ea1ch to&aacute;n chi ti\u1ebft k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a t\u1eebng n\u0103m t&agrave;i ch&iacute;nh (N\u0103m tr\u01b0\u1edbc, n\u0103m nay).\n<\/p>\n<p style=\"text-align: justify;\">\n\tNgo&agrave;i ra c\u1ea7n theo d&otilde;i chi ti\u1ebft theo t\u1eebng n\u1ed9i dung ph&acirc;n chia l\u1ee3i nhu\u1eadn c\u1ee7a Doanh nghi\u1ec7p nh\u01b0: Tr&iacute;ch l\u1eadp c&aacute;c qu\u1ef9, b\u1ed5 sung v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, chia c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho c&aacute;c c\u1ed5 \u0111&ocirc;ng, cho c&aacute;c nh&agrave; \u0111\u1ea7u t\u01b0.\n<\/p>\n<p style=\"text-align: justify;\">\n\tH\u1ea1ch to&aacute;n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf\n<\/p>\n<p style=\"text-align: justify;\">\n\tK\u1ebft chuy\u1ec3n l&atilde;i trong k\u1ef3, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 911: X&aacute;c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 421: L\u1ee3i nhu\u1eadn ch\u01b0a ph&acirc;n ph\u1ed1i (TK 4212).\n<\/p>\n<p style=\"text-align: justify;\">\n\tPh&acirc;n chia l\u1ee3i nhu\u1eadn cho c&aacute;c th&agrave;nh vi&ecirc;n g&oacute;p v\u1ed1n, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 421: L\u1ee3i nhu\u1eadn ch\u01b0a ph&acirc;n ph\u1ed1i.<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 338: Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh&aacute;c (TK 3388).\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi tr\u1ea3 ti\u1ec1n c\u1ed5 t\u1ee9c c\u1ed5 phi\u1ebfu \u01b0u \u0111&atilde;i cho c&aacute;c c\u1ed5 \u0111&ocirc;ng, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 338: Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh&aacute;c (TK 3388).<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; c&aacute;c TK 111, 112,&#8230; (S\u1ed1 ti\u1ec1n th\u1ef1c tr\u1ea3).\n<\/p>\n<p style=\"text-align: justify;\">\n\tTrong n\u0103m, t\u1ea1m tr&iacute;ch qu\u1ef9 d\u1ef1 ph&ograve;ng t&agrave;i ch&iacute;nh, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 421: L\u1ee3i nhu\u1eadn ch\u01b0a ph&acirc;n ph\u1ed1i.<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 418: C&aacute;c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 353: Qu\u1ef9 khen th\u01b0\u1edfng, ph&uacute;c l\u1ee3i (TK 3531, 3532, 3534).\n<\/p>\n<p style=\"text-align: justify;\">\n\tCu\u1ed1i n\u0103m t&iacute;nh v&agrave; x&aacute;c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n c&aacute;c qu\u1ef9 \u0111\u01b0\u1ee3c tr&iacute;ch th&ecirc;m, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 421: L\u1ee3i nhu\u1eadn ch\u01b0a ph&acirc;n ph\u1ed1i.<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 353: Qu\u1ef9 khen th\u01b0\u1edfng, ph&uacute;c l\u1ee3i.<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 418: C&aacute;c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.\n<\/p>\n<p style=\"text-align: justify;\">\n\tB\u1ed5 sung ngu\u1ed3n v\u1ed1n kinh doanh t\u1eeb l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 421: L\u1ee3i nhu\u1eadn ch\u01b0a ph&acirc;n ph\u1ed1i.<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 411: Ngu\u1ed3n v\u1ed1n kinh doanh.<br \/>\n\t&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=C%C3%A1c%20kho%E1%BA%A3n%20chia%20l%E1%BB%A3i%20nhu%E1%BA%ADn%20sau%20thu%E1%BA%BF%20cho%20c%C3%A1c%20th%C3%A0nh%20vi%C3%AAn%20g%C3%B3p%20v%E1%BB%91n%20c%C3%B3%20ph%E1%BA%A3i%20n%E1%BB%99p%20Thu%E1%BA%BF%20TNCN%20kh%C3%B4ng%3F&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fcac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong\/', 'C%C3%A1c%20kho%E1%BA%A3n%20chia%20l%E1%BB%A3i%20nhu%E1%BA%ADn%20sau%20thu%E1%BA%BF%20cho%20c%C3%A1c%20th%C3%A0nh%20vi%C3%AAn%20g%C3%B3p%20v%E1%BB%91n%20c%C3%B3%20ph%E1%BA%A3i%20n%E1%BB%99p%20Thu%E1%BA%BF%20TNCN%20kh%C3%B4ng%3F', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: Facebook, B&ugrave;i Th&uacute;y H&agrave; 1. C\u01a1 s\u1edf ph&aacute;p l&yacute; L\u1ee3i nhu\u1eadn sau thu\u1ebf (hay c&ograve;n g\u1ecdi l&agrave; l\u1ee3i nhu\u1eadn r&ograve;ng ho\u1eb7c l&atilde;i r&ograve;ng) l&agrave; ph\u1ea7n l\u1ee3i nhu\u1eadn c&ograve;n l\u1ea1i sau khi l\u1ea5y doanh thu b&aacute;n h&agrave;ng, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1eeb cho c&aacute;c kho\u1ea3n chi ph&iacute; v&agrave; thu\u1ebf thu&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[123],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>C\u00e1c kho\u1ea3n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf cho c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u00f3 ph\u1ea3i n\u1ed9p Thu\u1ebf TNCN kh\u00f4ng? - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"C\u00e1c kho\u1ea3n chia l\u1ee3i nhu\u1eadn sau thu\u1ebf cho c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u00f3 ph\u1ea3i n\u1ed9p Thu\u1ebf TNCN kh\u00f4ng? - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: Facebook, B&ugrave;i Th&uacute;y H&agrave; 1. C\u01a1 s\u1edf ph&aacute;p l&yacute; L\u1ee3i nhu\u1eadn sau thu\u1ebf (hay c&ograve;n g\u1ecdi l&agrave; l\u1ee3i nhu\u1eadn r&ograve;ng ho\u1eb7c l&atilde;i r&ograve;ng) l&agrave; ph\u1ea7n l\u1ee3i nhu\u1eadn c&ograve;n l\u1ea1i sau khi l\u1ea5y doanh thu b&aacute;n h&agrave;ng, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1eeb cho c&aacute;c kho\u1ea3n chi ph&iacute; v&agrave; thu\u1ebf thu...\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong\/\" \/>\r\n<meta property=\"og:site_name\" content=\"H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"article:modified_time\" content=\"2022-03-22T03:45:06+00:00\" \/>\r\n<meta property=\"og:image\" content=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/tax-planning-concept-with-wooden-cubes-calculator-blue-table-flat-lay.jpg\" \/>\r\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\r\n<meta name=\"twitter:label1\" content=\"Written by\">\n\t<meta name=\"twitter:data1\" content=\"admin\">\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\">\n\t<meta name=\"twitter:data2\" content=\"14 ph\u00fat\">\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/htttdn.com\/#website\",\"url\":\"https:\/\/htttdn.com\/\",\"name\":\"H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/htttdn.com\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/06\/tax-planning-concept-with-wooden-cubes-calculator-blue-table-flat-lay.jpg\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong\/#webpage\",\"url\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong\/\",\"name\":\"C\\u00e1c kho\\u1ea3n chia l\\u1ee3i nhu\\u1eadn sau thu\\u1ebf cho c\\u00e1c th\\u00e0nh vi\\u00ean g\\u00f3p v\\u1ed1n c\\u00f3 ph\\u1ea3i n\\u1ed9p Thu\\u1ebf TNCN kh\\u00f4ng? - H\\u1ec7 th\\u1ed1ng th\\u00f4ng tin doanh nghi\\u1ec7p\",\"isPartOf\":{\"@id\":\"https:\/\/htttdn.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong\/#primaryimage\"},\"datePublished\":\"2022-03-22T03:32:51+00:00\",\"dateModified\":\"2022-03-22T03:45:06+00:00\",\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-khoan-chia-loi-nhuan-sau-thue-cho-cac-thanh-vien-gop-von-co-phai-nop-thue-tncn-khong\/\"]}]}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3408"}],"collection":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/comments?post=3408"}],"version-history":[{"count":4,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3408\/revisions"}],"predecessor-version":[{"id":3416,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb\/3408\/revisions\/3416"}],"wp:attachment":[{"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/media?parent=3408"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-category?post=3408"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/htttdn.com\/index.php\/wp-json\/wp\/v2\/ht-kb-tag?post=3408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}