Thảo luận kế toán - Nơi trao đổi nghiệp vụ kế toán

Category Archives: Thuế TNDN


Trong bài viết trước chúng tôi đã hướng dẫn các bạn , phần này chúng tôi xin hướng dẫn các bạn cách xác định các khoản lỗ và cách chuyển lỗ trên tờ khai quyết toán thuế TNDN theo Thông tư Read more…


Các khoản chi phí không được trừ khi tính thuế TNDN thì hạch toán, xử lý như thế nào? xin hướng dẫn cách xử lý các khoản chi phí không được trừ khi quyết toán thuế TNDN. – Việc đầu Read more…


Điều kiện áp dụng ưu đãi thuế thu nhập doanh nghiệp. Theo điều 18 Thông tư Số 78/2014/TT-BTC ngày 18/6/2014 của Bộ tài chính thì từ năm 2016 trở đi: Điều kiện áp dụng ưu đãi thuế thu nhập doanh Read more…


Cách tính thuế TNDN từ chuyển nhượng chứng khoán. Tính thuế từ việc chuyển nhượng vốn/chuyển nhượng cổ phần – Theo quy định thu nhập tính thuế từ chuyển nhượng cổ phần, vốn góp là khoản tiền lãi nhận được từ Read more…


Tờ khai thuế TNDN tạm tính quý (01A/TNDN) là tờ khai dành cho DN khai thuế theo thu nhập thực tế phát sinh. Hướng dẫn cách lập tờ khai thuế thu nhập doanh nghiệp tạm tính (01A/TNDN) trên phần mềm Read more…


Kể từ ngày 1/1/2014 Theo điều 16 Thông tư Số 78/2014/TT-BTC ngày 18/6/2014 của Bộ tài chính: Các khoản thu thuế được tập trung vào Ngân sách nhà nước là những khoản thu nhập của nhà nước được hình thành trong Read more…


Theo Điều 12 Thông tư Số 156/2013/TT-BTC ngày 06/11/2013 của Bộ tài chính.Thuế là số tiền thu của các công dân, hoạt động và đồ vật (như giao dịch, tài sản) nhằm huy động tài chính cho chính quyền, nhằm Read more…


 Thuế thu nhập doanh nghiệp là loại thuế trực thu, thu trên kết quả hoạt động sản xuất, kinh doanh cuối cùng của doanh nghiệp. Đối tượng nộp thuế TNDN là tất cả các tổ chức, cá nhân sản xuất, kinh Read more…


Chi phí mua bảo hiểm cho nhân viên có được cho vào chi phí hợp lý không? Điều kiện để đưa chi phí mua bảo hiểm như bảo hiểm hưu trí, bảo hiểm nhân thọ cho nhân viên thành chi Read more…


Theo điều 4 Thông tư Số 78/2014/TT-BTC ngày 18/6/2014 của Bộ tài chính thì từ năm 2015 trở đi: Quy định các khoản thu nhập chịu thuế TNDN cụ thể như sau: (Đã được cập nhật theo Thông tư 96/2015TT-BTC về Read more…

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