{"id":78,"date":"2023-03-10T14:14:09","date_gmt":"2023-03-10T07:14:09","guid":{"rendered":"https:\/\/midland-partners.vn\/vi\/?p=78"},"modified":"2023-03-29T17:27:00","modified_gmt":"2023-03-29T10:27:00","slug":"how-to-calculate-the-latest-corporate-income-tax","status":"publish","type":"post","link":"https:\/\/midland-partners.vn\/vi\/how-to-calculate-the-latest-corporate-income-tax\/","title":{"rendered":"How to calculate the latest corporate income tax"},"content":{"rendered":"

Corporate income tax (CIT) is a tax that every business must declare and pay to the state.\u00a0The way to calculate corporate income tax is based on taxable income and tax rate.<\/span><\/strong><\/p>\n

CIT is a type of tax levied directly on the taxable income of an enterprise (direct tax), including: Income from production and trading activities of goods or services, and other incomes as prescribed by law. law.\u00a0Currently, corporate income tax is determined by the enterprise itself, is temporarily calculated quarterly and paid according to the provisional amount.\u00a0Every business needs to accurately calculate the taxes to be paid to avoid underpayment of taxes and penalties for violations.\u00a0The following article will guide you on how to calculate corporate income tax according to the latest regulations\u00a0<\/span>(Updated 2023).<\/span><\/strong><\/p>\n

What is corporate income tax?<\/span><\/span><\/h2>\n

Corporate income tax (CIT) is calculated by the business every quarter and paid according to that provisional figure.\u00a0At the end of the year, the enterprise makes a declaration to finalize CIT.\u00a0We can simply understand this is a direct tax, levied on the taxable income of an enterprise, including income from all production and trading activities of goods, services and other incomes under the provisions of law. law.<\/span><\/p>\n

\"Blog3\"<\/p>\n

Enterprises that must pay CIT include:<\/span><\/p>\n

\u2013 The enterprise is established in accordance with the law of Vietnam.<\/span><\/p>\n

\u2013 Enterprises established in accordance with foreign laws (hereinafter referred to as foreign enterprises) with or without a permanent establishment in Vietnam;<\/span><\/p>\n

\u2013 Organizations established under the Law on Cooperatives;<\/span><\/p>\n

\u2013 Non-business units established in accordance with Vietnamese law;<\/span><\/p>\n

– Other organizations with income-generating production and business activities.<\/span><\/p>\n

How to calculate corporate income tax in detail<\/span><\/span><\/h2>\n

Corporate income tax is equal to taxable income multiplied by tax rate.\u00a0The formula for calculating CIT is specified in Article 1 of Circular 96\/2015\/TT-BTC of the Ministry of Finance (Amendments, amendments and supplements to Circular 78).\u00a0As follows:<\/span><\/p>\n\n\n\n
CIT payable<\/span><\/td>\n=<\/span><\/td>\nTaxable income<\/span><\/td>\nX<\/td>\nCIT rate<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

If an enterprise has set aside a fund for science and technology development, the calculation shall be as follows:<\/span><\/p>\n\n\n\n
CIT payable<\/span><\/td>\n=<\/span><\/td>\n[Taxable income<\/span><\/td>\n\u2013<\/span><\/td>\nS&T fund appropriation]<\/span><\/td>\nX<\/span><\/td>\nCIT rate<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

In there:<\/span><\/p>\n

–\u00a0<\/span>The deduction for setting up the science and technology fund:<\/span><\/strong>\u00a0can deduct up to 10% of the annual taxable income.<\/span><\/p>\n

–\u00a0Taxable\u00a0<\/strong><\/span>income<\/span><\/strong>\u00a0: Taxable income is calculated according to the following formula:<\/span><\/p>\n\n\n\n
Taxable income<\/span><\/strong><\/td>\n=<\/span><\/td>\nIncome taxes<\/span><\/strong><\/td>\n\u2013<\/span><\/td>\nTax-free income<\/span><\/strong><\/td>\n+<\/span><\/td>\nLosses are carried forward in accordance with regulations<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

In there:<\/span><\/p>\n

Taxable income:<\/span><\/strong>\u00a0is income from production and trading of goods and services and other incomes.<\/span><\/p>\n

\u2013 Tax-free income:<\/span><\/strong>\u00a0These types of income are rare and for a few quite special businesses.<\/span><\/p>\n

\u2013 Losses are carried forward in accordance with regulations:<\/span><\/strong>\u00a0Loss incurred in the tax period is the negative difference in taxable income.\u00a0Do not include losses carried forward from previous years.\u00a0If an enterprise suffers a loss after tax finalization for the whole year, it must transfer all and continuously the loss into the taxable income of the following years.\u00a0The period of loss transfer shall not exceed 5 years continuously.\u00a0From the year following the year in which the loss is incurred.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Corporate income tax (CIT) is a tax that every business must declare and pay to the state.\u00a0The way to calculate corporate income tax is based on taxable income and tax rate. CIT is a type of tax levied directly on the taxable income of an enterprise (direct tax), including: Income from production and trading activities<\/p>\n","protected":false},"author":1,"featured_media":83,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,4,1],"tags":[],"yoast_head":"\nHow to calculate the latest corporate income tax - Midland & Partners Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/midland-partners.vn\/vi\/how-to-calculate-the-latest-corporate-income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to calculate the latest corporate income tax - Midland & Partners Law Firm\" \/>\n<meta property=\"og:description\" content=\"Corporate income tax (CIT) is a tax that every business must declare and pay to the state.\u00a0The way to calculate corporate income tax is based on taxable income and tax rate. 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