Thut, suat thue thu nhap doanh nghi$p ("thut, TNDN") ap dung cho Tap doan la 25% IQ'I nhuanchiuthue.
Cac bao cao thut, cuaTap doanchluSU'kiemtracuaco quan thut,. Do viecapdung luat va cac quidinhvethue cotheduoc giai thich thea nhieu eachkhacnhau,sothut,duoctrinh bay trencac bao cao tai chinhhop nhatgiCl'a niend¢ cothe se bi thay doi thea quyt,td[nhcuoicOng
cua co quanthue,
28.1 Chi phi thue TNDNhi~n nsnn
Chi phi thue TNDNhi$nhanh
flieuchinhthueTNDNtrlch thleu kytruc e
TONG C(lNG
Choky k{; toen
sau thang k{;t thUc
ngay 30thang 6 nsm 2012 28.961.760.212 63.301.379 29.025 .061.591 VNfJ Choky k{;teen sauthangk{;tttuu: ngay 30 thang 6 nem2011 36.494.185.554 172.316.963 36.666.502.517 28.2 Thue TNDNhi~nhfmh
Thut, TNDNhien hanhphai traduocxac dinhdua tren lQ'i nhuan ch[u thue cuaky hi$ntal,
LQ'i nhuan chiu thut, cuaTaP doan khacval lQ'i nhuan duocbao cao trong bao cao kt,tqua hoat d¢ng kinh doanh ho p nh~t giCl'a nien dQ vi lQ'i nhuan chju thue khong bao g6m cac khoan rnuc thu nhap chiuthue hay chi phiduoc kh~u trCl'cho rnuc dichtinhthut, trang cac ky khac va cOng khong bao g6m cac khoan rnuc khong phal chiu thut, hay khong duoc
kh~utrCl' chomucdich tinh thut" Thut,TNDNhien hanh phai tracua Congtyduoctinhthea thut, suat da bannann dt,n ngay kt,t thuc ky kt, toan.
Cong ty C6 phan Vang bac Da quy Phu Nhuan
THUYIOT MINH BAa cAoTAl CHINH HO'P NHAT GIO'A NIEN80 (tiep theo) vao ngay va chokyk~toan sau thanqk~tthuc ngay 30thang 6narn 2012
B09a-DN/HN
28. THUI: THU NH~P DOANH NGHIJ;:P(ti~pthea)
28.2 ThueTNDN hifjn nenn(ti~ptheo)
Dll'cYi day ta d6i chieu loi nhuantruce thue tren bao cao k~tqua kinhdoanh hop nhilt giCra nlend¢valQ'i nhuanchiu thue uoc linh: