Quyết toán thuế TNDN những vấn đề đặt ra.

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QUYET TOAN THUE TNDN

Nhuhg van d£ dat ra ^ TH.S CAO ANH TUAN

Luat Thue TNDN (sura floi) duac Quoc hoi thong qua thang 6 nam

2008 va thuc hien tir 1/1/2009; theo 06, Chinh phu da co Nghj

djnh so 124/2008/ND- CP va Bo Tai chinh da cd Thong tu so

130/2008/n-BTC ngay 26/12/2008 hudng din chi tiet thi hanh.

Den nay, sau 1 nam trien khai thuc hien da cho thay Luat Thue

TNDN dang dl vao cuoc song. Nhieu diem mdi cua luat da duoc

CO quan thue va doanh nghiep nam bat va trien l(hal tich cue,

ap dung trong thuc tiin hoat dong san xuat kinh doanh.

De cbuan bj cbo cong tac ke

khai quye't toan tbue'TNDN

nam 2009 vao dau nam nay

tbi viec bieu va ke kbai dSy du tbeo

quy dinh la rat can tbiet. Trong qua

tiinh trien kbai tbuc bien Luat Tbue'

TNDN, qua y kien ciia nbieu doanb

ngbiep, cd the tbay cd mot so diem

cbua dupc budng dan ro, can pban

ticb, trao ddi de cd sir bieu va tbuc

bien tbdng nbat trong qua trinb

quye't toan tbue'

Tbii nbat, ddi vdi viec tricb lap

du pbdng quy tien luong: Tai tiet c,

diem 2.5 muc IV Pban C Tbong tu

130 budng dan, cac kboan cbi sau

kbong dupc trii kbi xae djnb tbu

nbap cbiu tbue: "Cbi tien luong,

tien cong va cac kboan pbu cap

pbai tra cbo ngudi lao dpng nhung

bet tbdi ban nop bd so quyet toan

tbue nam tbuc te cbua cbi, trir

trudng bpp doanb ngbiep cd tricb

lap quy du pbdng de' bd sung vao

quy tien luong cua nam sau ben ke,

nbam bao dam viec tra luong

kbong bi gian doan va kbong dupc

su dung vao muc dicb kbac. Miic

du pbdng bang nam do doanh

ngbiep quyet dinb, nhung kbong

qua 17% quy tien luong tbuc bien".

Nhu vay van de dat ra la, quy

tien luong tbuc bien cd pbai la

tdng quy luong tbuc te da cbi tra

ciia nam quye't toan dd den tbdi

diem nop bd so quyet toan tbue'

bay kbong? Trudng bpp DN lap

quy du pbdng tien luong tbi dupc

lap quy du pbdng tbeo sd da tbuc

bien hay tbeo tien luong ky ket tai

bpp ddng lao dpng?

Ve npi dung nay, qua ngbien

ciiu cac van ban quy pbam pbap

luat ve tbue'TNDN va quy dinb ve

tien lucfng cbo tbay, viec tricb lap

du pbdng pbai dam bao nguyen

tac sd tien tricb lap du pbdng va

tdng sd tien luong, tien cong tbuc

te' da cbi tra den tbdi ban nop bd

so quyet toan kbong vupt qua

tdng tien luong, tien cong pbai tra

cbo ngudi lao dpng theo djnh muc

tien luong da dupc duyet.

Vi du: Quy tien luong nam

2009 cua Doanb ngbiep A (DNA)

pbai tra cbo ngudi lao dpng va da

tricb vao cbi pbi la 110 ty ddng,

trong nam 2009 DNA da tra tien

luong, tien cong va cac kboan pbu

cap cbo ngudi lao dpng bet 85 ty

ddng, nbu vay den cudi ngay

31/12/2009 cdn du lai 25 ty ddng.

Trong quy I nam 2010 don vi tiep

tuc sir dung quy tien luong nam

2009 de chi tra tien luong, tien

cong ciia nam 2009 la 5 ty ddng.

Nbu vay, quy tien luong tbuc bien

nam 2009 den tbdi ban cudi cung

nop bd so quye't toan la 90 ty ddng.

De dam bao viec tra luong kbong

bi gian doan va kbong sii dung vao

muc dich kbac, DNA dupc tricb

lap quy du phdng miic tdi da la: 90

ty ddng x 17% = 15,3 ty ddng.

Theo dd, tong sd tien luong dupc

dupc tinb vao cbi pbi khi xae djnh

tbu nbap cbiu tbue ciia nam 2009 =

90 ty + 15,3 ty = 105,3 ty ddng.

Cung tbeo vi du tren, neu tinh

den cudi ngay 31/3/2010, DNA da

cbi tra tien luong, tien cong trong

nam 2009 va cbi bd sung trong 3

thang dau nam 2010 la 95 ty ddng,

DNA dupc tricb lap quy du phdng

miic tdi da la: 95 ty ddng x 17% =

16,15 ty ddng. Tdng so tien luong

nam 2009 neu tinh 17% tren quy

luong tbuc bien la, 95 ty ddng +

16,15 ty ddng = 111,15 ty ddng. Do

vay tdng sd tien luong dupc tinb vao

cbi pbi khi xae dinb tbu nhap cbju

tbue cua nam 2009 = 110 ty ddng.

Tbii bai, ve viec xae djnh ky

tinb tbue'TNDN: Cac doanb ngbiep

cd nam tai cbinh khae vdi nam

duong Ijch (mot sd don vj tinh tir

1/4/2008 den ngay 31/3/2009 la ky

tinb thue; cd trudng hpp tii

1/10/2008 den 31/9/2009 la ky tinh

tbue") tbi ap dung cbinh sach thue'

TNDN nbu the' nao, ap dung tbue'

suat tbue'TNDN 28% hay 25%?

Ve van de nay, cd the tha'y rang

Luat Tbue'TNDN va Nghi djnb sd

Thus' Nha NUOC • s d 3 (265) - K Y 3/1/2010