HNG DN LP T KHAI QUYT TON THU TNDN MU 03/TNDN

Xc nh li nhun (l) theo Bo co ti chnh: - Xc nh li nhun (l) trc thu ghi nhn theo Bo co ti chnh phn A T khai quyt ton thu: - Khai ph lc 03-1A, 03-1B, 03-1C ghi Kt qu kinh doanh theo Bo co Ti chnh: - Mu 03-1A:Dnh cho cc DN thuc ngnh sn xut, thng mi, dch v; - Mu 03-1B: Dnh cho DN thuc cc ngnh ngn hng, tn dng; - Mu 03-1C: Dnh cho cc Cng ty chng khon, Cng ty qun l qu u t; - Th hin li nhun trc thu TNDN ca doanh nghip; ghi nhn doanh thu v chi ph theo cc chun mc k ton; - S liu v Tng li nhun trc thu trn cc ph lc ny c ghi vo ch tiu A1 ca T khai quyt ton thu TNDN; 2. Xc nh thu nhp chu thu theo Lut thu TNDN: * Ch tiu: - Cc khon iu chnh tng li nhun trc thu (B1=B2+B3+B4+B5+B6); - Cc khon iu chnh gim li nhun trc thu (B7=B8+B9+B10+B11); * Mt s lu : - Cc khon iu chnh tng doanh thu (B2): iu chnh tng do quy nh khc bit v doanh thu ghi nhn theo chun mc k ton vi doanh thu tnh thu theo quy nh ca Lut thu TNDN; - Khi iu chnh tng DT ti ch tiu ny th ng thi tm xc nh chi ph tng ng vi doanh thu iu chnh tng v khai vo ch tiu B10. - Chi ph ca phn doanh thu iu chnh gim (B3): Do khc bit v thi im xc nh doanh thu gia k ton v tnh thu => iu chnh gim doanh thu v chi ph nm nay hch ton nhng khai thu nm trc; - tng ng s iu chnh gim doanh thu ti ch tiu B9; * Cc khon chi khng c tr khi xc nh thu nhp chu thu (B4): - Chi ph khng c ho n hp l, cc khon chi vt nh mc khng ch theo Lut thu TNDN; chi tr li tin vay vt mc 150% LSCB do NHNN quy nh; chi khu hao

TSC khng c giy t chng minh thuc s hu ca DN, KHTSC ca xe t c ngng vt 1,6 t.... - Thu thu nhp np cho phn thu nhp nhn c nc ngoi (B5): - Khai theo chng t np thu tng ng vi phn thu nhp nhn c nc ngoi trong nm. S thu ny c khai vo ph lc 03-4 xc nh thu thu nhp uc tr cho phn thu nhp nhn c nc ngoi; * Tng thu nhp chu thu (ch tiu B12): - Cng thc tnh: B12= A1+B1-B7; - Cn c vo s liu theo di v hch ton trn s k ton, chia tch thu nhp chu thu thnh thu nhp ca 2 hot ng: + TNCT t hot ng SXKD (B13); + TNCT t hot ng chuyn nhng BS (B14) - Tnh thu pht sinh, thu phi np, u i min gim thu, xc nh s l c chuyn... cho tng hot ng; 3. Xc nh thu TNDN phi np ca hot ng SXKD: * T ch tiu C1 n C11: - Tnh thu cho phn thu nhp ca hot ng SXKD (C1 = B13); - Km theo cc ph lc 03-2/TNDN, 03-3A/TNDN, 03-3B/TNDN, 03-3C/TNDN, 034/TNDN; Ph lc Bo co trch, s dng qu khoa hc v cng ngh theo TT 15/2011/TT-BTC ngy 9/2/2011 (nu c); * Thu nhp c min thu (Ch tiu C2): - Thu nhp t cc hot ng nng nghip, dch v nng nghip; thu nhp t hot ng nghin cu, ng dng cng ngh mi... - Thu nhp hot ng SXKD ca DN c s dng ngi khuyt tt, ngi sau cai nghin, ngi nhim HIV (trn 51% s l bnh qun trong nm); - Thu nhp t hot ng dy ngh cho ngi dn tc thiu s, ngi khuyt tt, tr em c hon cnh c bit kh khn.. - Thu nhp c chia t hot ng gp vn, mua c phn, lin doanh lin kt ... sau khi np thu;

- Cc khon ti tr nhn c cho gio dc, nghin cu khoa hc, vn ho ngh thut, t thin, nhn o, hot ng x hi khc... * L t cc nm trc chuyn sang (Ch tiu C3): - Khai vo ch tiu ny ng thi phi lp ph lc chuyn l mu 03-2/TNDN; - S l ca cc nm trc c chuyn trong thi hn 5 nm, k t nm sau nm pht sinh l; Qu thi hn 5 nm m cha chuyn ht th khng c chuyn l tip; - S l t nm 2009 c chuyn lin tc v ton b vo nm sau; * Trch lp qu khoa hc cng ngh (ch tiu C5): - Mc trch ti a 10% thu nhp tnh thu trc khi tnh thu TNDN; - Phi lp Bo co trch, s dng Qu pht trin khoa hc cng ngh hng nm gi km theo T khai quyt ton thu TNDN (mu bo co km theo TT 15/2011/TT-BTC); - Trong thi hn 5 nm khng s dng ht 70% Qu pht trin KHCN hoc s dng khng ng mc ch th phi np thu TNDN cho phn qu trch v phn li pht sinh t s thu TNDN : + Thu sut tnh theo thu sut thu TNDN p dng cho DN trong thi gian trch lp qu; + Li sut tnh li l li sut tri phiu kho bc k hn 1 nm p dng ti thi im thu hi; thi gian tnh li l 2 nm. * Thu TNDN tnh theo mc thu sut ph thng (ch tiu C7): - Tnh theo mc thu sut ph thng trn ton b thu nhp tnh thu sau khi trch lp Qu KHCN; k c i vi cc trng hp c u i, min gim; - Cng thc: C7= C6 x 25%; * Tnh thu TNDN c u i min gim: - DN t xc nh s thu c u i, min gim trn c s Lut thu TNDN v cc iu kin theo giy php u t, giy chng nhn u i thu... - Nu c u i, min gim thu TNDN phi khai cc ph lc u i thu (03-3A/TNDN, 03-3B/TNDN; 03-3C/TNDN); * Mc u i: - u i v mc thu sut: Ch tiu C8 = Ch tiu 4 (PL 03-3A) + Ch tiu 7 (PL 03-3B);

- u i v min gim thu trong thi hn nht nh: ch tiu C9 = Ch tiu 9 (PL 03-3A) + Ch tiu 11 (PL 03-3B) + Ch tiu 4 (PL 03-3C); * Tnh thu TNDN c u i min gim: - Xc nh cc trng hp c u i, chn ph lc tnh s thu u i, min gim k khai: - Nu c nhiu d n u t cng c u i vi cc mc khc nhau th lp ring tng ph lc cho tng d n; - Xc nh iu kin, mc c u i thu: Khai vo phn A ca cc ph lc; - Xc nh s thu c u i: Khai v tnh ton tin thu c u i ti phn B ca cc ph lc 03-3A/TNDN; 03-3B/TNDN; 03-3C/TNDN. - Tng hp s liu t cc ph lc khai vo ch tiu C8, C9 ca T khai. * Lu khi tnh thu TNDN c u i min gim: - Trng hp 1: Kt qu hot ng SXKD chung ca DN c thu nhp (khng bao gm hot ng kinh doanh BS), trong hot ng c u i li, hot ng khng u i b l: Thu nhp cn li tnh theo thu TNDN c u i; - Trng hp 2: Kt qu hot ng SXKD chung ca DN c thu nhp, trong hot ng c u i b l, hot ng khng u i li: Thu nhp cn li tnh theo thu TNDN thng thng, khng c u i; - Trng hp 3: Kt qu hot ng sn xut kinh doanh chung ca doanh nghip b l th c ngha l s l ny c b tr gia li ca hot ng SXKD khng c u i vi l ca hot ng SXKD c u i thu (hoc ngc li). V vy, DN khng pht sinh thu TNDN phi np, ng thi cng khng pht sinh thu TNDN c u i. Trong trng hp ny T khai ca DN s l: + Ch tiu C4, C6: Pht sinh m; + Ch tiu C7, C11: Bng 0; + Khng pht sinh cc ch tiu c8, c9 v cc ph lc u i min gim thu. * Xc nh s thu TNDN np nc ngoi c tr trong k tnh thu (Ch tiu C10): - Lp ph lc 03-4/TNDN, xc nh s thu TNDN np nc ngoi c tr:

+ Tnh li tin thu TNDN cho phn thu nhp nhn c nc ngoi theo Lut thu TNDN ca Vit Nam; tnh theo mc thu sut ph thng; + Xc nh s thu thu nhp np nc ngoi c tr: + + Nu thp hn s phi np VN: c tr bng s np nc ngoi; ++ Nu cao hn s phi np VN: c tr bng s phi np VN; + Khai s thu thu nhp np nc ngoi c tr vo ch tiu C10 ca T khai * Xc nh thu TNDN ca hot ng SXKD phi np trong k (Ch tiu C11, E1). - C11= C7-C8-C9-C10; - E1= C11; * Lu : - Khng khai s thu TNDN khai tm tnh 4 qu vo T khai quyt ton; - Khng khai s tin thu np, s thu np tha, np thiu trong nm vo T khai quyt ton. 4. Thu TNDN phi np ca hot ng chuyn nhng BS: - Xc nh thu nhp chu thu t hot ng chuyn nhng BS (Ch tiu B14 T khai quyt ton thu TNDN mu s 03/TNDN); - Tnh thu TNDN i vi hot ng chuyn nhng BS ti ph lc mu s 035/TNDN; * Khai ph lc 03-5/TNDN: - Khai tng hp doanh thu, chi ph ca hot ng chuyn nhng BS trong nm (t ch tiu [01] n ch tiu [08]; tnh thu nhp t hot ng chuyn nhng BS ch tiu [09]); - Khai s l c chuyn ca hot ng chuyn nhng BS cc nm trc chuyn nm quyt ton (ch tiu 10); Khai vo ch tiu ny ng thi phi lp ph lc chuyn l mu 03-2/TNDN dnh cho hot ng chuyn nhng BS; - Trch lp Qu KHCN (nu c); Tnh thu phi np theo mc thu sut ph thng. - Xc nh s thu TNDN np a phng khc; - Xc nh s thu tm k khai theo tin v tin thu TNDN phi np.

- Xc nh s thu TNDN t chuyn nhng BS: S thu phi np sau khi tr thu TNDN np a phng khc trn Ph lc 03-5/TNDN (ch tiu 18) v khai vo ch tiu D ca T khai quyt ton thu TNDN; 5. Thu TNDN phi np v khai s thu phn b, khai giao dch lin kt: * Thu TNDN t hot ng SXKD: - Ch tiu E1=C11; - Lp Bng phn b thu TNDN ca doanh nghip c cc c s sn xut hch ton ph thuc mu s 05/TNDN (nu c). * Thu TNDN phi np t hot ng chuyn nhng BS trong k: - Ch tiu E2= Ch tiu D; - Lu : S thu phi np trn quyt ton tr i s thu TNDN t hot ng chuyn nhng BS np ti cc a phng khc. * Khai ph lc phn b thu TNDN mu 05/TNDN: - Lp Bng phn b ny sau khi tnh v hon thnh vic k khai quyt ton thu TNDN mu 03/TNDN; - Nu c s thu TNDN pht sinh phi np th mi lp Bng phn b. - Bng phn b c gi cho CQT ni c tr s chnh (km theo T khai thu TNDN tm tnh hng qu) v gi cho CQT ni c c s ph thuc; - Khai chi tit cc thng tin doanh nghip i vi tr s chnh v cc c s sn xut ph thuc: a phng, tn, m s thu * S thu TNDN phn b cho cc c s sn xut hch ton ph thuc: - Phn b theo t l c nh chi ph ca CSSX ph thuc/tng chi ph ca DN; - Tnh s thu TNDN phi np cho tng c s ph thuc, tr s thu tm np trong nm v tnh s thu cn phi np ti cc a phng; - Gi PL ny km theo T khai quyt ton thu cho CQT qun l tr s chnh; gi ph lc cho CQT qun l CSSX ph thuc; - Np thu theo Bng phn b cho cc a phng. * T l phn b:

- L t l % chi ph ca c s sn xut hch ton ph thuc/tng chi ph ca doanh nghip; - S liu xc nh t l chi ph do DN t xc nh cn c vo quyt ton thu TNDN ca nm trc lin k nm tnh thu; + Doanh nghip ang hot ng c c s hch ton ph thuc cc a phng => s liu xc nh cn c vo quyt ton thu TNDN nm 2008 v t l ny c s dng n nh t nm 2009 tr i; + Doanh nghip mi thnh lp, c thay i (m rng, thu hp) c s hch ton ph thuc cc a phng th doanh nghip phi t xc nh t l chi ph cho k tnh thu u tin v tnh n nh cho cc k tip sau; - Lu : + Ch phn b s thu phi np t hot ng sn xut kinh doanh; + Ch phn b s thu phi np; + Phn b cho cc c s sn xut, gia cng, lp rp hch ton ph thuc; - S thu cn phi np da trn t l phn b cho tr s chnh v c s hch ton ph thuc; tnh s thu phi np tr i s tm np cho tng a phng. * Khai giao dch lin kt: - Khai cc hot ng giao dch lin kt (nu c) theo mu GCN-01/QLT ban hnh km theo TT 66/2010/TT-BTC: - Giao dch lin kt: Cc bn mua/bn c mi quan h khng c lp vi nhau nh: tham gia trc tip hoc gin tip vo vic iu hnh, kim sot, gp vn hoc u t; cng chu s iu hnh, kim sot, gp vn hoc u t ca mt bn khc; Cng tham gia trc tip hoc gin tip iu hnh, kim sot, gp vn u t vo mt bn khc. - Lp mu GCN-01/QLT theo TT 66/2010/TT-BTC: + Khai thng tin v gi tr GDLK v phng php xc nh gi: ++ Mua bn hng ho: C hnh thnh TSC, Khng hnh thnh TSC; ++ Dch v: Nghin cu pht trin; Qung co tip th; Qun l kinh doanh v t vn, o to; hot ng ti chnh; tin bn quyn; Cho vay, i vay; dch v khc... + Khai mi quan h vi tng bn lin kt: :

++ Tn, a ch, MST ca cc bn lin kt; ++ Hnh thc lin kt: nh du vo cc ct A n M theo quy nh ti TT 66/2010/TTBTC