{"id":25601,"date":"2024-12-31T16:50:18","date_gmt":"2024-12-31T09:50:18","guid":{"rendered":"http:\/\/infina.vn\/blog\/?p=25601"},"modified":"2024-12-31T16:50:18","modified_gmt":"2024-12-31T09:50:18","slug":"cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc","status":"publish","type":"post","link":"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/","title":{"rendered":"C\u00e1ch T\u00ednh Thu\u1ebf Hi\u1ec7u Qu\u1ea3 Cho Doanh Nghi\u1ec7p"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-top\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;25601&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;2&quot;,&quot;greet&quot;:&quot;\u0110\u00e1nh gi\u00e1 t\u1ea1i \u0111\u00e2y&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;C\u00e1ch T\u00ednh Thu\u1ebf Hi\u1ec7u Qu\u1ea3 Cho Doanh Nghi\u1ec7p&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">\u0110\u00e1nh gi\u00e1 t\u1ea1i \u0111\u00e2y<\/span>\n    <\/div>\n    <\/div>\n<p><strong>T\u00ednh thu\u1ebf hi\u1ec7u qu\u1ea3 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m chi ph\u00ed m\u00e0 c\u00f2n t\u0103ng l\u1ee3i nhu\u1eadn m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.<\/strong> \u0110\u1ec3 l\u00e0m \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, b\u1ea1n c\u1ea7n:<\/p>\n<ul>\n<li><strong>Hi\u1ec3u r\u00f5 thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf<\/strong>: \u0110\u00e2y l\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf ph\u1ea3i n\u1ed9p so v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf. C\u00f4ng th\u1ee9c:<br \/>\n<code>(T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \/ Thu nh\u1eadp ch\u1ecbu thu\u1ebf) x 100%<\/code>.<\/li>\n<li><strong>T\u1eadn d\u1ee5ng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf<\/strong>: Doanh nghi\u1ec7p thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean ho\u1eb7c khu v\u1ef1c kh\u00f3 kh\u0103n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf su\u1ea5t.<\/li>\n<li><strong>Qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n lo\u1ea1i chi ph\u00ed ch\u00ednh x\u00e1c<\/strong>: Ch\u1ec9 chi ph\u00ed h\u1ee3p l\u1ec7 m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li><strong>S\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh<\/strong>: Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 n\u1ec1n t\u1ea3ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh gi\u00fap k\u00ea khai ch\u00ednh x\u00e1c v\u00e0 t\u1ed1i \u01b0u h\u00f3a thu\u1ebf.<\/li>\n<\/ul>\n<p><strong>M\u1ee5c ti\u00eau ch\u00ednh:<\/strong> K\u00ea khai \u0111\u00fang, gi\u1ea3m thu\u1ebf h\u1ee3p ph\u00e1p, v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/p>\n<p>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u01b0\u1edbc v\u00e0 chi\u1ebfn l\u01b0\u1ee3c \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a thu\u1ebf cho doanh nghi\u1ec7p c\u1ee7a b\u1ea1n.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#1_Hieu_Ve_Cac_Khai_Niem_Tinh_Thue_Co_Ban\" title=\"1. Hi\u1ec3u V\u1ec1 C\u00e1c Kh\u00e1i Ni\u1ec7m T\u00ednh Thu\u1ebf C\u01a1 B\u1ea3n\">1. Hi\u1ec3u V\u1ec1 C\u00e1c Kh\u00e1i Ni\u1ec7m T\u00ednh Thu\u1ebf C\u01a1 B\u1ea3n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#11_Thue_Suat_Thuc_Te_La_Gi\" title=\"1.1. Thu\u1ebf Su\u1ea5t Th\u1ef1c T\u1ebf L\u00e0 G\u00ec?\">1.1. Thu\u1ebf Su\u1ea5t Th\u1ef1c T\u1ebf L\u00e0 G\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#12_Anh_Huong_cua_Thue_Den_Dong_Tien_Doanh_Nghiep\" title=\"1.2. \u1ea2nh H\u01b0\u1edfng c\u1ee7a Thu\u1ebf \u0110\u1ebfn D\u00f2ng Ti\u1ec1n Doanh Nghi\u1ec7p\">1.2. \u1ea2nh H\u01b0\u1edfng c\u1ee7a Thu\u1ebf \u0110\u1ebfn D\u00f2ng Ti\u1ec1n Doanh Nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#2_Cac_Buoc_Tinh_Thue_Hieu_Qua\" title=\"2. C\u00e1c B\u01b0\u1edbc T\u00ednh Thu\u1ebf Hi\u1ec7u Qu\u1ea3\">2. C\u00e1c B\u01b0\u1edbc T\u00ednh Thu\u1ebf Hi\u1ec7u Qu\u1ea3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#21_Xac_Dinh_Thu_Nhap_Chiu_Thue\" title=\"2.1. X\u00e1c \u0110\u1ecbnh Thu Nh\u1eadp Ch\u1ecbu Thu\u1ebf\">2.1. X\u00e1c \u0110\u1ecbnh Thu Nh\u1eadp Ch\u1ecbu Thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#22_Ap_Dung_Thue_Suat_Dung_Quy_Dinh\" title=\"2.2. \u00c1p D\u1ee5ng Thu\u1ebf Su\u1ea5t \u0110\u00fang Quy \u0110\u1ecbnh\">2.2. \u00c1p D\u1ee5ng Thu\u1ebf Su\u1ea5t \u0110\u00fang Quy \u0110\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#23_Tinh_Toan_va_Ke_Khai_Thue\" title=\"2.3. T\u00ednh To\u00e1n v\u00e0 K\u00ea Khai Thu\u1ebf\">2.3. T\u00ednh To\u00e1n v\u00e0 K\u00ea Khai Thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#Giup_tien_cua_ban_sinh_loi_hieu_qua\" title=\"Gi\u00fap ti\u1ec1n c\u1ee7a b\u1ea1n sinh l\u1eddi hi\u1ec7u qu\u1ea3!\">Gi\u00fap ti\u1ec1n c\u1ee7a b\u1ea1n sinh l\u1eddi hi\u1ec7u qu\u1ea3!<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#3_Chien_Luoc_Toi_Uu_Hoa_Thue_Cho_Doanh_Nghiep\" title=\"3. Chi\u1ebfn L\u01b0\u1ee3c T\u1ed1i \u01afu H\u00f3a Thu\u1ebf Cho Doanh Nghi\u1ec7p\">3. Chi\u1ebfn L\u01b0\u1ee3c T\u1ed1i \u01afu H\u00f3a Thu\u1ebf Cho Doanh Nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#31_Su_Dung_Cac_Khoan_Khau_Tru_va_Tin_Dung_Thue\" title=\"3.1. S\u1eed D\u1ee5ng C\u00e1c Kho\u1ea3n Kh\u1ea5u Tr\u1eeb v\u00e0 T\u00edn D\u1ee5ng Thu\u1ebf\">3.1. S\u1eed D\u1ee5ng C\u00e1c Kho\u1ea3n Kh\u1ea5u Tr\u1eeb v\u00e0 T\u00edn D\u1ee5ng Thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#32_Ap_Dung_Cac_Uu_Dai_Thue\" title=\"3.2. \u00c1p D\u1ee5ng C\u00e1c \u01afu \u0110\u00e3i Thu\u1ebf\">3.2. \u00c1p D\u1ee5ng C\u00e1c \u01afu \u0110\u00e3i Thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#33_Quan_Ly_va_Theo_Doi_Chi_Phi_Hieu_Qua\" title=\"3.3. Qu\u1ea3n L\u00fd v\u00e0 Theo D\u00f5i Chi Ph\u00ed Hi\u1ec7u Qu\u1ea3\">3.3. Qu\u1ea3n L\u00fd v\u00e0 Theo D\u00f5i Chi Ph\u00ed Hi\u1ec7u Qu\u1ea3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#4_Cong_Cu_Tai_Chinh_Cho_Viec_Toi_Uu_Hoa_Thue\" title=\"4. C\u00f4ng C\u1ee5 T\u00e0i Ch\u00ednh Cho Vi\u1ec7c T\u1ed1i \u01afu H\u00f3a Thu\u1ebf\">4. C\u00f4ng C\u1ee5 T\u00e0i Ch\u00ednh Cho Vi\u1ec7c T\u1ed1i \u01afu H\u00f3a Thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#41_Cong_Cu_Quan_Ly_Tai_Chinh_Hieu_Qua\" title=\"4.1. C\u00f4ng C\u1ee5 Qu\u1ea3n L\u00fd T\u00e0i Ch\u00ednh Hi\u1ec7u Qu\u1ea3\">4.1. C\u00f4ng C\u1ee5 Qu\u1ea3n L\u00fd T\u00e0i Ch\u00ednh Hi\u1ec7u Qu\u1ea3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#Ket_Luan\" title=\"K\u1ebft Lu\u1eadn\">K\u1ebft Lu\u1eadn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#FAQs\" title=\"FAQs\">FAQs<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#He_thong_thue_o_Viet_Nam_hoat_dong_nhu_the_nao\" title=\"H\u1ec7 th\u1ed1ng thu\u1ebf \u1edf Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o?\">H\u1ec7 th\u1ed1ng thu\u1ebf \u1edf Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/infina.vn\/blog\/cach-tinh-thue-hieu-qua-cho-doanh-nghiep-tc\/#Chi_phi_khong_duoc_khau_tru_o_Viet_Nam_la_gi\" title=\"Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u1edf Vi\u1ec7t Nam l\u00e0 g\u00ec?\">Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u1edf Vi\u1ec7t Nam l\u00e0 g\u00ec?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Hieu_Ve_Cac_Khai_Niem_Tinh_Thue_Co_Ban\"><\/span>1. Hi\u1ec3u V\u1ec1 C\u00e1c Kh\u00e1i Ni\u1ec7m T\u00ednh Thu\u1ebf C\u01a1 B\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"11_Thue_Suat_Thuc_Te_La_Gi\"><\/span>1.1. Thu\u1ebf Su\u1ea5t Th\u1ef1c T\u1ebf L\u00e0 G\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf (effective tax rate) l\u00e0 t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m thu\u1ebf m\u00e0 doanh nghi\u1ec7p th\u1ef1c s\u1ef1 ph\u1ea3i n\u1ed9p so v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t ch\u1ec9 s\u1ed1 quan tr\u1ecdng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00e1ch doanh nghi\u1ec7p qu\u1ea3n l\u00fd thu\u1ebf. C\u00f4ng th\u1ee9c t\u00ednh nh\u01b0 sau:<\/p>\n<pre><code><span class=\"hljs-title class_\">Thu<\/span>\u1ebf su\u1ea5t th\u1ef1c t\u1ebf = (T\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \/ <span class=\"hljs-title class_\">Thu<\/span> nh\u1eadp ch\u1ecbu thu\u1ebf) x <span class=\"hljs-number\">100<\/span>%\r\n<br class=\"ProseMirror-trailingBreak\" \/><\/code><\/pre>\n<p>V\u00ed d\u1ee5: N\u1ebfu doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 n\u1ed9p thu\u1ebf 20 tri\u1ec7u \u0111\u1ed3ng, thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf s\u1ebd l\u00e0 20%. Nh\u1edd c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf, t\u1ef7 l\u1ec7 n\u00e0y th\u01b0\u1eddng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u00e1ng k\u1ec3.<\/p>\n<p>Vi\u1ec7c hi\u1ec3u r\u00f5 thu\u1ebf su\u1ea5t th\u1ef1c t\u1ebf gi\u00fap doanh nghi\u1ec7p \u0111\u00e1nh gi\u00e1 t\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf l\u00ean d\u00f2ng ti\u1ec1n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"12_Anh_Huong_cua_Thue_Den_Dong_Tien_Doanh_Nghiep\"><\/span>1.2. \u1ea2nh H\u01b0\u1edfng c\u1ee7a Thu\u1ebf \u0110\u1ebfn D\u00f2ng Ti\u1ec1n Doanh Nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>T\u00e1c \u0111\u1ed9ng ng\u1eafn h\u1ea1n:<\/strong><\/p>\n<ul>\n<li>Thu\u1ebf l\u00e0m gi\u1ea3m l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t s\u1eb5n c\u00f3, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn v\u1ed1n l\u01b0u \u0111\u1ed9ng v\u00e0 kh\u1ea3 n\u0103ng \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<p><strong>T\u00e1c \u0111\u1ed9ng d\u00e0i h\u1ea1n:<\/strong><\/p>\n<ul>\n<li>Thu\u1ebf t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh, k\u1ebf ho\u1ea1ch ph\u00e1t tri\u1ec3n v\u00e0 n\u0103ng l\u1ef1c c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p>\u0110\u1ec3 qu\u1ea3n l\u00fd t\u1ed1t t\u00e1c \u0111\u1ed9ng c\u1ee7a thu\u1ebf, doanh nghi\u1ec7p n\u00ean:<\/p>\n<ul>\n<li>Thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch.<\/li>\n<li>Ph\u00e2n lo\u1ea1i \u0111\u00fang c\u00e1c kho\u1ea3n chi ph\u00ed.<\/li>\n<li>L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb li\u00ean quan.<\/li>\n<li>Th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra c\u00e1c kho\u1ea3n chi \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a thu\u1ebf.<\/li>\n<\/ul>\n<blockquote><p>&#8220;Hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh thu\u1ebf gi\u00fap doanh nghi\u1ec7p gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf h\u1ee3p ph\u00e1p v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt&#8221;.<\/p><\/blockquote>\n<p>Doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf hi\u1ec7u qu\u1ea3 \u0111\u1ec3 gi\u1ea3m thi\u1ec3u \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c, n\u1ed9i dung n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y chi ti\u1ebft \u1edf ph\u1ea7n ti\u1ebfp theo.<\/p>\n<div class=\"sb-iframe-wrapper\" contenteditable=\"false\"><\/div>\n<h2><span class=\"ez-toc-section\" id=\"2_Cac_Buoc_Tinh_Thue_Hieu_Qua\"><\/span>2. C\u00e1c B\u01b0\u1edbc T\u00ednh Thu\u1ebf Hi\u1ec7u Qu\u1ea3<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00ednh thu\u1ebf \u0111\u00fang c\u00e1ch kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u chi ph\u00ed, t\u1eeb \u0111\u00f3 c\u1ea3i thi\u1ec7n l\u1ee3i nhu\u1eadn.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"21_Xac_Dinh_Thu_Nhap_Chiu_Thue\"><\/span>2.1. X\u00e1c \u0110\u1ecbnh Thu Nh\u1eadp Ch\u1ecbu Thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ea7u ti\u00ean, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n lo\u1ea1i r\u00f5 c\u00e1c ngu\u1ed3n thu nh\u1eadp:<\/p>\n<ul>\n<li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh<\/li>\n<li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/li>\n<li>Thu nh\u1eadp kh\u00e1c<\/li>\n<\/ul>\n<p>Sau \u0111\u00f3, x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng c\u00e1ch l\u1ea5y t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf, tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u1ed9ng c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u1ebfp theo quy \u0111\u1ecbnh. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 ch\u1ec9 kh\u1ea5u tr\u1eeb c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7 theo lu\u1eadt.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"22_Ap_Dung_Thue_Suat_Dung_Quy_Dinh\"><\/span>2.2. \u00c1p D\u1ee5ng Thu\u1ebf Su\u1ea5t \u0110\u00fang Quy \u0110\u1ecbnh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li>Ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0<\/li>\n<li>\u0110\u1eb7t t\u1ea1i khu v\u1ef1c c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n<\/li>\n<li>\u00c1p d\u1ee5ng c\u00f4ng ngh\u1ec7 cao trong ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/li>\n<\/ul>\n<p>Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t, doanh nghi\u1ec7p c\u1ea7n t\u00ednh to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf chu\u1ea9n x\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"23_Tinh_Toan_va_Ke_Khai_Thue\"><\/span>2.3. T\u00ednh To\u00e1n v\u00e0 K\u00ea Khai Thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p c\u1ea7n t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u00e1p d\u1ee5ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb h\u1ee3p l\u1ec7, v\u00e0 t\u00ednh to\u00e1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n l\u00e0 r\u1ea5t quan tr\u1ecdng.<\/p>\n<p>V\u00ed d\u1ee5, n\u1ebfu doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u00f3 th\u1ec3 gi\u1ea3m \u0111\u00e1ng k\u1ec3, gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed hi\u1ec7u qu\u1ea3.<\/p>\n<div class=\"infina-box\">\n<h3 style=\"color: black;\"><span class=\"ez-toc-section\" id=\"Giup_tien_cua_ban_sinh_loi_hieu_qua\"><\/span><strong>Gi\u00fap ti\u1ec1n c\u1ee7a b\u1ea1n sinh l\u1eddi hi\u1ec7u qu\u1ea3!<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p class=\"my-3\">T\u00e0i kho\u1ea3n sinh l\u1eddi <a href=\"https:\/\/infina.vn\" data-internallinksmanager029f6b8e52c=\"2\" title=\"Infina\" target=\"_blank\" rel=\"noopener\">Infina<\/a> l\u00e0 s\u1ef1 l\u1ef1a ch\u1ecdn l\u00fd t\u01b0\u1edfng cho t\u1ea5t c\u1ea3 m\u1ecdi ng\u01b0\u1eddi, nh\u1eefng ai mu\u1ed1n t\u1ed1i \u01b0u h\u00f3a t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 sinh l\u1eddi tr\u00ean d\u00f2ng ti\u1ec1n c\u1ee7a m\u00ecnh:<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean qu\u1ef9 d\u1ef1 ph\u00f2ng<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean ti\u1ec1n l\u01b0\u01a1ng<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean doanh thu c\u1eeda h\u00e0ng<\/p>\n<p class=\"my-3\">Sinh l\u1eddi tr\u00ean ti\u1ec1n ch\u1edd t\u00e1i \u0111\u1ea7u t\u01b0<\/p>\n<p class=\"my-3\">V\u1edbi m\u1ed9t t\u00e0i kho\u1ea3n duy nh\u1ea5t, b\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 sinh l\u1eddi m\u1ed7i ng\u00e0y t\u1eeb s\u1ed1 ti\u1ec1n nh\u00e0n r\u1ed7i m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 an to\u00e0n.<\/p>\n<p>T\u00c0I KHO\u1ea2N SINH L\u1edcI: T\u01b0\u01a1ng t\u1ef1 g\u1eedi ti\u1ebft ki\u1ec7m ng\u00e2n h\u00e0ng nh\u01b0ng l\u1ee3i nhu\u1eadn \u01b0u \u0111\u00e3i v\u01b0\u1ee3t tr\u1ed9i<\/p>\n<p class=\"my-3\">Sinh l\u1eddi linh ho\u1ea1t v\u1edbi l\u1ee3i nhu\u1eadn 4.9%\/n\u0103m, cao h\u01a1n g\u1eedi ti\u1ebft ki\u1ec7m kh\u00f4ng k\u1ef3 h\u1ea1n th\u00f4ng th\u01b0\u1eddng ch\u1ec9 c\u00f3 0.1%-0.5%\/n\u0103m. N\u1ea1p v\u00e0 r\u00fat ti\u1ec1n nhanh ch\u00f3ng trong v\u00f2ng 30 gi\u00e2y, nh\u1eadn l\u00e3i h\u00e0ng ng\u00e0y v\u00e0 r\u00fat v\u1ed1n b\u1ea5t k\u1ef3 l\u00fac n\u00e0o m\u00e0 kh\u00f4ng b\u1ecb m\u1ea5t l\u1ee3i nhu\u1eadn.<\/p>\n<p class=\"my-3\">Sinh l\u1eddi c\u00f3 k\u1ef3 h\u1ea1n:<\/p>\n<p class=\"my-3\">\u0110\u1ec3 t\u1ed1i \u0111a h\u00f3a l\u1ee3i nhu\u1eadn, Infina cung c\u1ea5p c\u00e1c g\u00f3i c\u00f3 k\u1ef3 h\u1ea1n t\u1eeb 1 &#8211; 12 th\u00e1ng v\u1edbi l\u1ee3i nhu\u1eadn h\u1ea5p d\u1eabn l\u00ean \u0111\u1ebfn 5.7%\/n\u0103m.<\/p>\n<p><a class=\"infina-button\" href=\"https:\/\/infina.vn\/\">Tr\u1ea3i nghi\u1ec7m sinh l\u1eddi mi\u1ec5n ph\u00ed<\/a><\/p>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"3_Chien_Luoc_Toi_Uu_Hoa_Thue_Cho_Doanh_Nghiep\"><\/span>3. Chi\u1ebfn L\u01b0\u1ee3c T\u1ed1i \u01afu H\u00f3a Thu\u1ebf Cho Doanh Nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"31_Su_Dung_Cac_Khoan_Khau_Tru_va_Tin_Dung_Thue\"><\/span>3.1. S\u1eed D\u1ee5ng C\u00e1c Kho\u1ea3n Kh\u1ea5u Tr\u1eeb v\u00e0 T\u00edn D\u1ee5ng Thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<colgroup>\n<col \/>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">Lo\u1ea1i Chi Ph\u00ed<\/th>\n<th colspan=\"1\" rowspan=\"1\">\u0110i\u1ec1u Ki\u1ec7n Kh\u1ea5u Tr\u1eeb<\/th>\n<th colspan=\"1\" rowspan=\"1\">L\u01b0u \u00dd Quan Tr\u1ecdng<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed l\u01b0\u01a1ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">C\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 b\u1ea3ng l\u01b0\u01a1ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u0110\u1ea3m b\u1ea3o \u0111\u00f3ng \u0111\u1ee7 BHXH, BHYT<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed thu\u00ea v\u0103n ph\u00f2ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">C\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea v\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7<\/td>\n<td colspan=\"1\" rowspan=\"1\">Gi\u00e1 thu\u00ea c\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi th\u1ecb tr\u01b0\u1eddng<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Chi ph\u00ed thi\u1ebft b\u1ecb<\/td>\n<td colspan=\"1\" rowspan=\"1\">Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/td>\n<td colspan=\"1\" rowspan=\"1\">Y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"32_Ap_Dung_Cac_Uu_Dai_Thue\"><\/span>3.2. \u00c1p D\u1ee5ng C\u00e1c \u01afu \u0110\u00e3i Thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 20% thay v\u00ec m\u1ee9c chu\u1ea9n. M\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u01b0u ti\u00ean g\u1ed3m:<\/p>\n<ul>\n<li>C\u00f4ng ngh\u1ec7 cao v\u00e0 nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n<\/li>\n<li>B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/li>\n<li>\u0110\u1ea7u t\u01b0 v\u00e0o c\u00e1c khu v\u1ef1c kh\u00f3 kh\u0103n v\u1ec1 kinh t\u1ebf<\/li>\n<\/ul>\n<p>Ngo\u00e0i vi\u1ec7c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf, vi\u1ec7c l\u1eadp k\u1ebf ho\u1ea1ch chi ph\u00ed k\u1ef9 l\u01b0\u1ee1ng c\u0169ng \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"33_Quan_Ly_va_Theo_Doi_Chi_Phi_Hieu_Qua\"><\/span>3.3. Qu\u1ea3n L\u00fd v\u00e0 Theo D\u00f5i Chi Ph\u00ed Hi\u1ec7u Qu\u1ea3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo d\u00f5i chi ph\u00ed c\u1ea9n th\u1eadn gi\u00fap doanh nghi\u1ec7p kh\u00f4ng b\u1ecf l\u1ee1 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0 t\u1ed1i \u01b0u h\u00f3a thu\u1ebf. M\u1ed9t s\u1ed1 c\u00e1ch qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3 bao g\u1ed3m:<\/p>\n<ul>\n<li><strong>S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/strong> \u0111\u1ec3 theo d\u00f5i ch\u00ednh x\u00e1c v\u00e0 r\u00e0 so\u00e1t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ecbnh k\u1ef3.<\/li>\n<li><strong>T\u01b0 v\u1ea5n chuy\u00ean gia thu\u1ebf<\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 \u01b0u \u0111\u00e3i.<\/li>\n<\/ul>\n<blockquote><p>&#8220;Theo d\u00f5i chi ti\u1ebft chi ph\u00ed kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb m\u00e0 c\u00f2n tr\u00e1nh b\u1ecf l\u1ee1 c\u01a1 h\u1ed9i ti\u1ebft ki\u1ec7m thu\u1ebf. C\u00e1c c\u00f4ng c\u1ee5 nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 n\u1ec1n t\u1ea3ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 r\u1ea5t hi\u1ec7u qu\u1ea3 trong vi\u1ec7c n\u00e0y&#8221;.<\/p><\/blockquote>\n<p>Doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c n\u1ec1n t\u1ea3ng qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7n \u0111\u1ea1i \u0111\u1ec3 h\u1ed7 tr\u1ee3 vi\u1ec7c theo d\u00f5i v\u00e0 t\u1ed1i \u01b0u h\u00f3a thu\u1ebf.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Cong_Cu_Tai_Chinh_Cho_Viec_Toi_Uu_Hoa_Thue\"><\/span>4. C\u00f4ng C\u1ee5 T\u00e0i Ch\u00ednh Cho Vi\u1ec7c T\u1ed1i \u01afu H\u00f3a Thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Hi\u1ec3u r\u00f5 c\u00e1c chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u h\u00f3a thu\u1ebf l\u00e0 m\u1ed9t chuy\u1ec7n, nh\u01b0ng vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh hi\u1ec7n \u0111\u1ea1i c\u00f3 th\u1ec3 gi\u00fap doanh nghi\u1ec7p \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3 l\u1ea1i l\u00e0 chuy\u1ec7n quan tr\u1ecdng h\u01a1n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"41_Cong_Cu_Quan_Ly_Tai_Chinh_Hieu_Qua\"><\/span>4.1. C\u00f4ng C\u1ee5 Qu\u1ea3n L\u00fd T\u00e0i Ch\u00ednh Hi\u1ec7u Qu\u1ea3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ec3 t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n trang b\u1ecb c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 t\u00ednh n\u0103ng quan tr\u1ecdng v\u00e0 t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00fang:<\/p>\n<table>\n<colgroup>\n<col \/>\n<col \/><\/colgroup>\n<tbody>\n<tr>\n<th colspan=\"1\" rowspan=\"1\">T\u00ednh N\u0103ng<\/th>\n<th colspan=\"1\" rowspan=\"1\">T\u00e1c \u0110\u1ed9ng \u0110\u1ebfn Thu\u1ebf<\/th>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">T\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u00e0 d\u00f2ng ti\u1ec1n<\/td>\n<td colspan=\"1\" rowspan=\"1\">T\u0103ng kh\u1ea3 n\u0103ng kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 qu\u1ea3n l\u00fd thanh kho\u1ea3n hi\u1ec7u qu\u1ea3<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ef1 \u0111\u1ed9ng<\/td>\n<td colspan=\"1\" rowspan=\"1\">\u0110\u1ea3m b\u1ea3o k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c, gi\u1ea3m thi\u1ec3u sai s\u00f3t<\/td>\n<\/tr>\n<tr>\n<td colspan=\"1\" rowspan=\"1\">Ph\u00e2n t\u00edch d\u1eef li\u1ec7u thu\u1ebf<\/td>\n<td colspan=\"1\" rowspan=\"1\">H\u1ed7 tr\u1ee3 l\u1eadp k\u1ebf ho\u1ea1ch thu\u1ebf m\u1ed9t c\u00e1ch chi ti\u1ebft v\u00e0 hi\u1ec7u qu\u1ea3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Trong c\u00e1c gi\u1ea3i ph\u00e1p hi\u1ec7n c\u00f3, Infina l\u00e0 m\u1ed9t l\u1ef1a ch\u1ecdn \u0111\u00e1ng c\u00e2n nh\u1eafc. C\u00f4ng c\u1ee5 n\u00e0y cung c\u1ea5p c\u00e1c t\u00ednh n\u0103ng h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a thu\u1ebf th\u00f4ng qua:<\/p>\n<ul>\n<li><strong>Qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n th\u00f4ng minh<\/strong>: Gi\u00fap t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c kho\u1ea3n ti\u1ec1n nh\u00e0n r\u1ed7i tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf b\u1eb1ng c\u00e1ch \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c s\u1ea3n ph\u1ea9m ng\u1eafn h\u1ea1n.<\/li>\n<li><strong>H\u1ec7 th\u1ed1ng theo d\u00f5i chi ph\u00ed<\/strong>: H\u1ed7 tr\u1ee3 ph\u00e2n lo\u1ea1i v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed ch\u00ednh x\u00e1c, gi\u00fap vi\u1ec7c k\u00ea khai thu\u1ebf tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n.<\/li>\n<\/ul>\n<blockquote><p>&#8220;Vi\u1ec7c s\u1eed d\u1ee5ng c\u00e1c c\u00f4ng c\u1ee5 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh s\u1ed1 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m th\u1eddi gian trong t\u00ednh to\u00e1n thu\u1ebf m\u00e0 c\u00f2n gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t, \u0111\u1ed3ng th\u1eddi t\u1eadn d\u1ee5ng c\u00e1c c\u01a1 h\u1ed9i t\u1ed1i \u01b0u h\u00f3a thu\u1ebf th\u00f4ng qua qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n hi\u1ec7u qu\u1ea3&#8221;.<\/p><\/blockquote>\n<p>K\u1ebft h\u1ee3p c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh v\u1edbi s\u1ef1 t\u01b0 v\u1ea5n t\u1eeb chuy\u00ean gia s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u1ea1t \u0111\u01b0\u1ee3c hi\u1ec7u qu\u1ea3 cao nh\u1ea5t trong vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a thu\u1ebf. N\u1ed9i dung n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp chi ti\u1ebft h\u01a1n trong ph\u1ea7n ti\u1ebfp theo.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_Luan\"><\/span>K\u1ebft Lu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Sau khi xem x\u00e9t c\u00e1c chi\u1ebfn l\u01b0\u1ee3c v\u00e0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3, vi\u1ec7c t\u1ed5ng h\u1ee3p c\u00e1c b\u01b0\u1edbc c\u1ea7n thi\u1ebft l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p v\u1eadn h\u00e0nh hi\u1ec7u qu\u1ea3. Qu\u1ea3n l\u00fd thu\u1ebf kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n g\u00f3p ph\u1ea7n t\u0103ng l\u1ee3i nhu\u1eadn th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ee3p l\u00fd.<\/p>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ba chi\u1ebfn l\u01b0\u1ee3c ch\u00ednh \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3:<\/p>\n<ul>\n<li>S\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 s\u1ed1 \u0111\u1ec3 ki\u1ec3m so\u00e1t chi ph\u00ed v\u00e0 d\u00f2ng ti\u1ec1n.<\/li>\n<li>T\u1eadn d\u1ee5ng c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/li>\n<li>\u0110\u1ea3m b\u1ea3o k\u00ea khai thu\u1ebf ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang th\u1eddi h\u1ea1n.<\/li>\n<\/ul>\n<p>C\u1eadp nh\u1eadt chi\u1ebfn l\u01b0\u1ee3c thu\u1ebf th\u01b0\u1eddng xuy\u00ean l\u00e0 \u0111i\u1ec1u quan tr\u1ecdng \u0111\u1ec3 duy tr\u00ec hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. K\u1ebft h\u1ee3p gi\u1eefa hi\u1ec3u bi\u1ebft chuy\u00ean s\u00e2u v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh hi\u1ec7n \u0111\u1ea1i s\u1ebd gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd thu\u1ebf t\u1ed1t h\u01a1n.<\/p>\n<blockquote><p>&#8220;Vi\u1ec7c t\u1ed1i \u01b0u h\u00f3a thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 tr\u1ed1n thu\u1ebf m\u00e0 l\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ee3p ph\u00e1p \u0111\u1ec3 gi\u1ea3m thi\u1ec3u ngh\u0129a v\u1ee5 thu\u1ebf, t\u1eeb \u0111\u00f3 t\u0103ng l\u1ee3i nhu\u1eadn cho doanh nghi\u1ec7p.&#8221;<\/p><\/blockquote>\n<p>\u0110\u1ec3 duy tr\u00ec k\u1ebft qu\u1ea3 t\u00edch c\u1ef1c, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea7u t\u01b0 v\u00e0o vi\u1ec7c \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1, theo d\u00f5i c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi, v\u00e0 t\u1eadn d\u1ee5ng c\u00f4ng ngh\u1ec7 t\u00e0i ch\u00ednh s\u1ed1. C\u00e1c n\u1ec1n t\u1ea3ng nh\u01b0 Infina c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 trong vi\u1ec7c qu\u1ea3n l\u00fd d\u00f2ng ti\u1ec1n v\u00e0 t\u1ed1i \u01b0u thu\u1ebf m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>\n<p>Trong b\u1ed1i c\u1ea3nh kinh t\u1ebf li\u00ean t\u1ee5c bi\u1ebfn \u0111\u1ed5i, qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7u qu\u1ea3 s\u1ebd lu\u00f4n l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u cho c\u00e1c doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"He_thong_thue_o_Viet_Nam_hoat_dong_nhu_the_nao\"><\/span>H\u1ec7 th\u1ed1ng thu\u1ebf \u1edf Vi\u1ec7t Nam ho\u1ea1t \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>H\u1ec7 th\u1ed1ng thu\u1ebf t\u1ea1i Vi\u1ec7t Nam bao g\u1ed3m ba lo\u1ea1i ch\u00ednh:<\/p>\n<p><strong>Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p (TNDN)<\/strong>:<\/p>\n<ul>\n<li>Thu\u1ebf su\u1ea5t c\u01a1 b\u1ea3n l\u00e0 20% tr\u00ean l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf.<\/li>\n<li>C\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u00f9y theo ng\u00e0nh ngh\u1ec1 ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m kinh doanh.<\/li>\n<\/ul>\n<p><strong>Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n (TNCN)<\/strong>:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi c\u01b0 tr\u00fa: Thu\u1ebf su\u1ea5t t\u1eeb 5% \u0111\u1ebfn 35% tr\u00ean thu nh\u1eadp ph\u00e1t sinh.<\/li>\n<li>Ng\u01b0\u1eddi kh\u00f4ng c\u01b0 tr\u00fa: Thu\u1ebf c\u1ed1 \u0111\u1ecbnh 20% tr\u00ean thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ul>\n<p><strong>Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng (VAT)<\/strong>: \u00c1p d\u1ee5ng cho ph\u1ea7n l\u1edbn h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 trong n\u1ec1n kinh t\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_khong_duoc_khau_tru_o_Viet_Nam_la_gi\"><\/span>Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u1edf Vi\u1ec7t Nam l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u1ed9t s\u1ed1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb bao g\u1ed3m:<\/p>\n<ul>\n<li><strong>Chi ph\u00ed lao \u0111\u1ed9ng<\/strong>:\n<ul>\n<li>C\u00e1c kho\u1ea3n chi ghi nh\u1eadn nh\u01b0ng ch\u01b0a th\u1ef1c chi.<\/li>\n<li>Chi ph\u00ed n\u1eb1m ngo\u00e0i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/li>\n<li>Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Chi ph\u00ed t\u00e0i ch\u00ednh<\/strong>:\n<ul>\n<li>L\u00e3i vay v\u01b0\u1ee3t qu\u00e1 30% EBITDA \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/p>\n<ul>\n<li>L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/li>\n<li>\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb.<\/li>\n<li>C\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf.<\/li>\n<\/ul>\n<blockquote><p>&#8220;Hi\u1ec3u r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u h\u00f3a thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p.&#8221;<\/p><\/blockquote>\n<p>N\u1eafm v\u1eefng h\u1ec7 th\u1ed1ng thu\u1ebf v\u00e0 c\u00e1c lo\u1ea1i chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 doanh nghi\u1ec7p qu\u1ea3n l\u00fd ngh\u0129a v\u1ee5 thu\u1ebf hi\u1ec7u qu\u1ea3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T&iacute;nh thu&#7871; hi&#7879;u qu&#7843; kh&ocirc;ng ch&#7881; gi&uacute;p doanh nghi&#7879;p ti&#7871;t ki&#7879;m chi ph&iacute; m&agrave; c&ograve;n t&#259;ng l&#7907;i nhu&#7853;n m&#7897;t c&aacute;ch h&#7907;p ph&aacute;p. &#272;&#7875; l&agrave;m &#273;&#432;&#7907;c &#273;i&#7873;u n&agrave;y, b&#7841;n c&#7847;n: Hi&#7875;u r&otilde; thu&#7871; su&#7845;t th&#7921;c t&#7871;: &#272;&acirc;y l&agrave; t&#7927; l&#7879; thu&#7871; ph&#7843;i n&#7897;p so v&#7899;i thu nh&#7853;p ch&#7883;u thu&#7871;. C&ocirc;ng th&#7913;c: (T&#7893;ng s&#7889; thu&#7871; ph&#7843;i n&#7897;p [&hellip;]<\/p>\n","protected":false},"author":40,"featured_media":25602,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":{"0":"post-25601","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-kien-thuc-tai-chinh"},"_links":{"self":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/25601","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/users\/40"}],"replies":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/comments?post=25601"}],"version-history":[{"count":0,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/25601\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media\/25602"}],"wp:attachment":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media?parent=25601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/categories?post=25601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/tags?post=25601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}