Business results recorded according to financial reports Total accounting profit before corporate income tax Determine the taxable income under the law on enterprise income tax "Adjust the increase of profit before corporate income tax (B1 = B2 + B3 + B4 + B5 + B6 + B7) " The adjusted increase sales Cost of revenue adjustments reduced The expenses are not deducted in determining taxable income Income tax returns filed for the income received abroad "Adjust the increased profits due to determine the market price for Affiliate transactions " The adjusted profit before tax increases other Reduction of profit before corporate income tax (B8 = B9 + B10 + B11) Reduced turnover tax was years ago Cost of revenue adjustments increase The adjusted profit before tax reduced to another Total taxable income (B12 = A1 + B1-B8) Taxable income from production and business operation Taxable income from property transfer operations (B14 = B12-B13) Determining corporate income tax (TNDN) payable from business activities Taxable income (C1 = B13) Tax free income Transfer losses and offset profit and loss Losses from business activities is transferred in the States Losses from REAL ESTATE transfers are compensated with the interest of business activities Income tax calculation (TNTT) (C4 = C1-C2-C3a-C3b) Quoting science and Technology Foundation (if available) TNTT after having quoted science and Technology Foundation (C6 = C4-C5 = C7 + C8 C9 +) Where: + tax calculated according to the income tax rate of 22% (including applicable income tax incentives) + Income tax calculated at the tax rate of 20% (including applicable income tax incentives) + Income tax calculated according to the tariff not other incentives + Other incentives no tax rate (%) Tax from business activities by tax incentives (C10 = (C7 x 22%) + (C8 x 20%) + (C9 x C9a)) CIT variances due to preferential tax rates apply Tax exemption, reduction in the States Among them: tax exempt, falling under the Tax exemption, no Tax law reduced the Income tax amount already paid abroad is deducted in the tax period CIT's business activities (C16 = C10-C11-C12-C15) The total tax payable (D = D1 + D2 + D3) CIT's business operations (D1 = C16) Tax from property transfer operations Tax payable (if applicable) Tax was temporarily paid in the year (E = E1 + E2 + E3) CIT's business activities Tax from property transfer operations Tax payable (if applicable) The total tax is also payable (G = G1 + G2 + G3) CIT's business operations (G1 = D1-E1) Tax from property transfer operations (G2 = D2-E2) Tax payable (if any) (G3 = D3-E3) 20% tax payable (H = D * 20%) "The difference between the tax payable to the remaining 20% of the tax payable (I = G-H) "
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