{"id":2251,"date":"2025-02-21T14:49:14","date_gmt":"2025-02-21T14:49:14","guid":{"rendered":"https:\/\/prv.com.vn\/?p=2251"},"modified":"2025-02-21T14:49:14","modified_gmt":"2025-02-21T14:49:14","slug":"huong-dan-cach-xac-dinh-gia-tri-so-sach-ke-toan-cua-phan-von-gop-trong-cong-ty-tnhh-de-lam-can-cu-tinh-thue-tncn","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc-su-kien\/huong-dan-cach-xac-dinh-gia-tri-so-sach-ke-toan-cua-phan-von-gop-trong-cong-ty-tnhh-de-lam-can-cu-tinh-thue-tncn\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a ph\u1ea7n v\u1ed1n g\u00f3p trong c\u00f4ng ty TNHH \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNCN"},"content":{"rendered":"<p><strong style=\"color: red;\">C\u00d4NG V\u0102N S\u1ed0 194\/TCT-DNNCN NG\u00c0Y 14\/01\/2025 C\u1ee6A T\u1ed4NG C\u1ee4C THU\u1ebe H\u01af\u1edaNG D\u1eaaN C\u00c1CH X\u00c1C \u0110\u1ecaNH GI\u00c1 TR\u1eca S\u1ed4 S\u00c1CH K\u1ebe TO\u00c1N C\u1ee6A PH\u1ea6N V\u1ed0N G\u00d3P TRONG C\u00d4NG TY TR\u00c1CH NHI\u1ec6M H\u1eeeU H\u1ea0N \u0110\u1ec2 L\u00c0M C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/strong><\/p>\n<p>Ng\u00e0y 14\/01\/2025, T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 194\/TCT-DNNCN h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a ph\u1ea7n v\u1ed1n g\u00f3p trong c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n nh\u01b0 sau:<\/p>\n<p>Thu nh\u1eadp \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf ph\u1ea7n v\u1ed1n g\u00f3p trong C\u00f4ng ty TNHH (hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n g\u1ea7n nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu ph\u1ea7n v\u1ed1n. Gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a C\u00f4ng ty \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng t\u00e0i s\u1ea3n tr\u1eeb \u0111i n\u1ee3 ph\u1ea3i tr\u1ea3, b\u1eb1ng c\u00e1ch l\u1ea5y c\u00e1c m\u00e3 s\u1ed1 ph\u1ea3n \u00e1nh t\u00e0i s\u1ea3n tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n tr\u1eeb \u0111i m\u00e3 s\u1ed1 ph\u1ea3n \u00e1nh n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (M\u00e3 s\u1ed1 100 + M\u00e3 s\u1ed1 200 &#8211; M\u00e3 s\u1ed1 300).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00d4NG V\u0102N S\u1ed0 194\/TCT-DNNCN NG\u00c0Y 14\/01\/2025 C\u1ee6A T\u1ed4NG C\u1ee4C THU\u1ebe H\u01af\u1edaNG D\u1eaaN C\u00c1CH X\u00c1C \u0110\u1ecaNH GI\u00c1 TR\u1eca S\u1ed4 S\u00c1CH K\u1ebe TO\u00c1N C\u1ee6A PH\u1ea6N V\u1ed0N G\u00d3P TRONG C\u00d4NG TY TR\u00c1CH NHI\u1ec6M H\u1eeeU H\u1ea0N \u0110\u1ec2 L\u00c0M C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N Ng\u00e0y 14\/01\/2025, T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 194\/TCT-DNNCN h\u01b0\u1edbng d\u1eabn&#8230;<\/p>\n","protected":false},"author":4,"featured_media":2210,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[48],"tags":[],"class_list":["post-2251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/2251","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/comments?post=2251"}],"version-history":[{"count":0,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/2251\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/2210"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=2251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=2251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=2251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}