{"id":4958,"date":"2025-03-31T13:14:39","date_gmt":"2025-03-31T13:14:39","guid":{"rendered":"https:\/\/hclegalcounsel.com\/?p=4958"},"modified":"2025-03-31T13:51:59","modified_gmt":"2025-03-31T13:51:59","slug":"nghia-vu-thue-khi-ban-tai-san-cua-mot-doanh-nghiep-tai-viet-nam","status":"publish","type":"post","link":"https:\/\/hclegalcounsel.com\/en\/nghia-vu-thue-khi-ban-tai-san-cua-mot-doanh-nghiep-tai-viet-nam\/","title":{"rendered":"NGH\u0128A V\u1ee4 THU\u1ebe KHI B\u00c1N T\u00c0I S\u1ea2N C\u1ee6A M\u1ed8T DOANH NGHI\u1ec6P T\u1ea0I VI\u1ec6T NAM"},"content":{"rendered":"
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M\u1ed9t doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam khi b\u00e1n t\u00e0i s\u1ea3n c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cGTGT<\/strong>\u201d) v\u00e0 thu nh\u1eadp doanh nghi\u1ec7p (\u201cTNDN<\/strong>\u201d) cho Nh\u00e0 n\u01b0\u1edbc. Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n n\u1eafm m\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf n\u00e0y khi th\u1ef1c hi\u1ec7n giao d\u1ecbch b\u00e1n t\u00e0i s\u1ea3n.<\/div>\n<\/div>\n
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Th\u00f4ng qua b\u00e0i vi\u1ebft n\u00e0y, HC\u00a0legal\u00a0s\u1ebd n\u00eau s\u01a1 b\u1ed9 2 l\u01b0u \u00fd b\u00ean d\u01b0\u1edbi.<\/p>\n

1. Thu\u1ebf GTGT khi b\u00e1n t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p<\/strong><\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf GTGT khi b\u00e1n t\u00e0i s\u1ea3n c\u1ee7a ch\u00ednh doanh nghi\u1ec7p v\u00e0 thu ti\u1ec1n v\u1ec1. Theo \u0111\u00f3, thu\u1ebf GTGT m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu b\u1eb1ng (=) gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT t\u00f9y lo\u1ea1i t\u00e0i s\u1ea3n (c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT g\u1ed3m 0%, 5% v\u00e0 10%).<\/p>\n

Theo \u0111\u00f3, doanh nghi\u1ec7p b\u00e1n t\u00e0i s\u1ea3n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n

2. Thu\u1ebf TNDN khi b\u00e1n t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p<\/strong><\/p>\n

a. Quy \u0111\u1ecbnh chung<\/strong><\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf TNDN tr\u00ean thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n. Theo \u0111\u00f3, thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n s\u1ebd t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN trong k\u1ef3 t\u00ednh thu\u1ebf. Thu\u1ebf TNDN m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n

Thu\u1ebf TNDN = Thu nh\u1eadp t\u00ednh thu\u1ebf x thu\u1ebf su\u1ea5t 20%<\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2013 (Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf + C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n)<\/p>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf = (Doanh thu \u2013 Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb) + C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/p>\n

L\u01b0u \u00fd, \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0a v\u00e0o kh\u1ea5u hao th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf s\u1ebd b\u1eb1ng (=) doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n tr\u1eeb (-) gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n v\u00e0 tr\u1eeb (-) c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n

b. Thu\u1ebf TNDN khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong><\/p>\n

Khi chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t t\u00e0i s\u1ea3n l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf TNDN nh\u01b0 sau : Thu\u1ebf TNDN = [((Doanh thu \u2013 chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S \u2013 Gi\u00e1 v\u1ed1n B\u0110S) + c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c) \u2013 thu nh\u1eadp mi\u1ec5n thu\u1ebf \u2013 c\u00e1c kho\u1ea3n l\u1ed7 k\u1ebft chuy\u1ec3n] x 20%<\/p>\n

Trong \u0111\u00f3, doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam n\u1ebfu c\u00f3).<\/p>\n

Ngo\u00e0i ra, thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf TNDN.<\/p>\n<\/div>\n<\/article>\n<\/div><\/div><\/div>

Tin g\u1ea7n \u0111\u00e2y<\/h2><\/div>