{"id":6503,"date":"2020-12-04T09:37:02","date_gmt":"2020-12-04T02:37:02","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6503"},"modified":"2025-11-12T10:57:45","modified_gmt":"2025-11-12T03:57:45","slug":"phai-tam-nop-thue-tndn-03-quy-dau-nam-bang-it-nhat-75-tong-thue-phai-nop-khi-quyet-toan-nam","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/phai-tam-nop-thue-tndn-03-quy-dau-nam-bang-it-nhat-75-tong-thue-phai-nop-khi-quyet-toan-nam\/","title":{"rendered":"Ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf TNDN 03 qu\u00fd \u0111\u1ea7u n\u0103m b\u1eb1ng \u00edt nh\u1ea5t 75% t\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p khi quy\u1ebft to\u00e1n n\u0103m"},"content":{"rendered":"<p class=\"lead\">\u0110\u00e2y l\u00e0 n\u1ed9i dung m\u1edbi n\u1ed5i b\u1eadt t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u1ec1 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/12\/2020.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6504 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/12\/thue-thu-nhap-doanh-nghiep.jpg\" alt=\"\" width=\"600\" height=\"371\" \/><\/p>\n<p><em>Ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf TNDN 03 qu\u00fd \u0111\u1ea7u n\u0103m b\u1eb1ng \u00edt nh\u1ea5t 75% t\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p khi quy\u1ebft to\u00e1n n\u0103m<\/em><\/p>\n<p>Theo \u0111\u00f3, khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf TNDN), Ngh\u1ecb \u0111\u1ecbnh 126 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<ul>\n<li>T\u1ed5ng s\u1ed1 thu\u1ebf TNDN \u0111\u00e3 t\u1ea1m n\u1ed9p c\u1ee7a 03 qu\u00fd \u0111\u1ea7u n\u0103m t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n 75% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n n\u0103m.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p 03 qu\u00fd \u0111\u1ea7u n\u0103m th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf n\u1ed9p thi\u1ebfu k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n t\u1ea1m n\u1ed9p thu\u1ebf TNDN qu\u00fd 03 \u0111\u1ebfn ng\u00e0y n\u1ed9p s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<p>\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh m\u1edbi so v\u1edbi nh\u1eefng tr\u01b0\u1edbc \u0111\u00e2y m\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd, ngo\u00e0i ra, c\u0169ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh nhi\u1ec1u n\u1ed9i dung m\u1edbi kh\u00e1c.<\/p>\n<p style=\"text-align: right;\"><strong><em>Theo Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u00e2y l\u00e0 n\u1ed9i dung m\u1edbi n\u1ed5i b\u1eadt t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP v\u1ec1 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/12\/2020. Ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf TNDN 03 qu\u00fd \u0111\u1ea7u n\u0103m b\u1eb1ng \u00edt nh\u1ea5t 75% t\u1ed5ng thu\u1ebf ph\u1ea3i n\u1ed9p khi quy\u1ebft to\u00e1n n\u0103m Theo \u0111\u00f3, khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"featured_media":13706,"template":"","article_category":[10],"class_list":["post-6503","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6503","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13706"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6503"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}