{"id":11072,"date":"2015-08-26T13:44:46","date_gmt":"2015-08-26T13:44:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11072"},"modified":"2015-08-29T02:21:00","modified_gmt":"2015-08-29T02:21:00","slug":"quy-dinh-ve-doanh-nghiep-vay-tien-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11072","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p vay ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p"},"content":{"rendered":"

\"Quy<\/h2>\n

Trong quan h\u1ec7 \u0111\u1ed1i t\u00e1c, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 vay ti\u1ec1n ho\u1eb7c cho nhau vay ti\u1ec1n. Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p vay ti\u1ec1n c\u1ee7a nhau nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/strong> <\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft: Quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p vay ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n

1. C\u00e1c h\u00ecnh th\u1ee9c vay ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n

Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 vay, v\u00e0 cho vay ti\u1ec1n gi\u1eefa c\u00e1c doanh nghi\u1ec7p. Nh\u1eefng h\u00ecnh th\u1ee9c cho vay, v\u00e0 vay ti\u1ec1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi c\u00e1c hinh th\u1ee9c nh\u01b0:<\/span><\/p>\n

– Mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/span>
\n – Vay c\u00f3 l\u00e3i<\/span>
\n – Vay kh\u00f4ng c\u00f3 l\u00e3i
\n<\/span>
\n 1.1 Mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/strong><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gi\u1eefa c\u00e1c doanh nghi\u1ec7p th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a. Trong h\u1ee3p \u0111\u1ed3ng mua b\u00e1n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi gian tr\u1ea3 ti\u1ec1n, c\u00f3 th\u1ec3 kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 ho\u1eb7c\u00a0c\u00f3 th\u1ec3 quy \u0111\u1ecbnh r\u00f5 :<\/span>
\n – Gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a,<\/span>
\n – L\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/span><\/p>\n

1.2 Cho vay c\u00f3 l\u00e3i<\/strong> <\/span><\/p>\n

Theo quy \u0111\u1ecbnh l\u1ea1i \u0111i\u1ec1u 4 kho\u1ea3n 8 \u0111i\u1ec3m b Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span>
\n \u201cb) Ho\u1ea1t \u0111\u1ed9ng cho vay ri\u00eang l\u1ebb, kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 5: C\u00f4ng ty c\u1ed5 ph\u1ea7n VC c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i t\u1ea1m th\u1eddi ch\u01b0a ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh, C\u00f4ng ty c\u1ed5 ph\u1ea7n VC k\u00fd h\u1ee3p \u0111\u1ed3ng cho C\u00f4ng ty T vay ti\u1ec1n trong th\u1eddi h\u1ea1n 6 th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n ti\u1ec1n l\u00e3i th\u00ec kho\u1ea3n ti\u1ec1n l\u00e3i C\u00f4ng ty c\u1ed5 ph\u1ea7n VC nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u201c<\/em> <\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c d\u00f9ng ti\u1ec1n nh\u00e0n r\u1ed7i c\u1ee7a m\u00ecnh \u0111\u1ec3 cho doanh nghi\u1ec7p kh\u00e1c vay. Vi\u1ec7c cho vay \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua m\u1ed9t h\u1ee3p \u0111\u1ed3ng cho vay. H\u1ee3p \u0111\u1ed3ng cho vay s\u1ebd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 s\u1ed1 ti\u1ec1n, th\u1eddi gian, c\u0169ng nh\u01b0 l\u00e3i su\u1ea5t c\u1ee7a kho\u1ea3n vay.<\/span>
\n – B\u00ean vay ti\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e3i vay v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t<\/span>
\n – B\u00ean cho vay, \u0111\u01b0\u1ee3c thu l\u00e3i ti\u1ec1n vay, v\u00e0 coi nh\u01b0 m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/span><\/p>\n

1.3 Cho vay kh\u00f4ng c\u00f3 l\u00e3i<\/strong><\/span><\/p>\n

Trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 nhau v\u1ec1 v\u1ed1n ho\u1ea1t \u0111\u1ed9ng, th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n kh\u00f4ng c\u00f3 l\u00e3i ( hay l\u00e3i su\u1ea5t b\u1eb1ng 0)<\/span><\/p>\n

Vi\u1ec7c cho vay n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng cho vay. S\u1ed1 ti\u1ec1n, th\u1eddi gian vay, l\u00e3i su\u1ea5t c\u00e1c quy \u0111\u1ecbnh kh\u00e1c \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong h\u1ee3p \u0111\u1ed3ng cho vay. V\u00ec kho\u1ea3n vay kh\u00f4ng c\u00f3 l\u00e3i, n\u00ean \u0111\u01b0\u1ee3c coi nh\u01b0 kho\u1ea3n ph\u1ea3i thu t\u1eeb doanh nghi\u1ec7p kh\u00e1c. Doanh nghi\u1ec7p vay kh\u00f4ng h\u1ea1ch to\u00e1n l\u00e3i v\u00e0o chi ph\u00ed kinh doanh. Doanh nghi\u1ec7p cho vay kh\u00f4ng c\u00f3 thu nh\u1eadp v\u1ec1 t\u00e0i ch\u00ednh<\/span><\/p>\n

2. H\u00ecnh th\u1ee9c chuy\u1ec3n ti\u1ec1n v\u00e0 thanh to\u00e1n ti\u1ec1n vay gi\u1eefa c\u00e1c doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n

2.1 Mua h\u00e0ng tr\u1ea3 ch\u1eadm<\/strong><\/span><\/p>\n

Cho vay th\u00f4ng qua h\u00ecnh th\u1ee9c mua h\u00e0ng tr\u1ea3 ch\u1eadm, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a vi\u1ec7c mua b\u00e1n v\u00e0 thanh to\u00e1n ti\u1ec1n h\u00e0ng gi\u1eefa c\u00e1c doanh nghi\u1ec7p ( Quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> v\u1ec1 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t)<\/span><\/p>\n

2.2 Cho vay<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 09\/2015\/TT-BTC<\/strong><\/a> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau v\u1ec1 h\u00ecnh th\u1ee9c thanh to\u00e1n trong giao d\u1ecbch vay v\u00e0 cho vay gi\u1eefa c\u00e1c doanh nghi\u1ec7p:<\/span><\/p>\n

“\u0110i\u1ec1u 4. H\u00ecnh th\u1ee9c thanh to\u00e1n trong giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/em><\/span><\/p>\n

C\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (l\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/em>\u201d<\/span><\/p>\n

V\u1eady, \u0111i\u1ec1u 3 c\u1ee7a Th\u00f4ng t\u01b0 09\/2015\/TT-BTC \u0111\u00e3 quy \u0111\u1ecbnh th\u1ebf n\u00e0o v\u1ec1 h\u00ecnh th\u1ee9c giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 l\u1eabn nhau gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. \u0110\u00f3 l\u00e0:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 3. H\u00ecnh th\u1ee9c thanh to\u00e1n trong giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c<\/em><\/span>
\n C\u00e1c doanh nghi\u1ec7p kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t (ti\u1ec1n gi\u1ea5y, ti\u1ec1n kim lo\u1ea1i do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ph\u00e1t h\u00e0nh) \u0111\u1ec3 thanh to\u00e1n khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c.<\/em><\/span>
\n Khi th\u1ef1c hi\u1ec7n giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c, c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c sau:<\/em><\/span>
\n a) Thanh to\u00e1n b\u1eb1ng S\u00e9c;<\/em><\/span>
\n b) Thanh to\u00e1n b\u1eb1ng \u1ee7y nhi\u1ec7m chi \u2013 chuy\u1ec3n ti\u1ec1n;<\/em><\/span>
\n c) C\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t ph\u00f9 h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/em><\/span>
\n Doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c b\u1eb1ng t\u00e0i s\u1ea3n (kh\u00f4ng ph\u1ea3i b\u1eb1ng ti\u1ec1n) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, h\u00ecnh th\u1ee9c thanh to\u00e1n trong giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t m\u00e0 bao g\u1ed3m c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n:<\/span>
\n + Thanh to\u00e1n b\u1eb1ng S\u00e9c.<\/span>
\n + Thanh to\u00e1n b\u1eb1ng UNC, chuy\u1ec3n ti\u1ec1n.<\/span>
\n + C\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t kh\u00e1c.<\/span><\/p>\n

3. Ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u00e3i cho vay<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 4, Kho\u1ea3n 8, \u0110i\u1ec3m b Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span>
\n \u201cb) Ho\u1ea1t \u0111\u1ed9ng cho vay ri\u00eang l\u1ebb, kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.\u201d<\/em><\/span><\/p>\n

\u0110i\u1ec1u 3, Kho\u1ea3n 7 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> <\/strong>S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n

\u201ca) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a><\/strong>) nh\u01b0 sau:<\/em><\/span><\/p>\n

\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).\u2019\u2019<\/em><\/span><\/p>\n

T\u1ea1i C\u00f4ng v\u0103n 4044\/CT-TTHT<\/a><\/strong> ng\u00e0y 29\/5\/2014 c\u1ee7a C\u1ee5c thu\u1ebf TP. H\u1ed3 ch\u00ed Minh, tr\u1ea3 l\u1eddi h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n cho l\u00e3i ti\u1ec1n vay nh\u01b0 sau:<\/span><\/p>\n

\u201cTr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i cho C\u00f4ng ty kh\u00e1c vay (kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean) th\u00ec kho\u1ea3n ti\u1ec1n l\u00e3i C\u00f4ng ty nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, khi thu ti\u1ec1n C\u00f4ng ty ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT, tr\u00ean ho\u00e1 \u0111\u01a1n ghi r\u00f5 thu l\u00e3i ti\u1ec1n vay d\u00f2ng thu\u1ebf su\u1ea5t, s\u1ed1 thu\u1ebf GTGT kh\u00f4ng ghi v\u00e0 g\u1ea1ch ch\u00e9o.\u201d<\/em><\/span><\/p>\n

K\u1ebft lu\u1eadn<\/strong>:<\/span><\/p>\n

– L\u00e3i ti\u1ec1n cho vay, l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, ch\u1ec9 ch\u1ecbu thu\u1ebf TNDN<\/span>
\n – Ti\u1ec1n l\u00e3i thu t\u1eeb cho vay ti\u1ec1n nh\u00e0n r\u1ed7i, hay \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, th\u00ec ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n. Tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 thu l\u00e3i ti\u1ec1n vay, d\u00f2ng thu\u1ebf xu\u1ea5t v\u00e0 ti\u1ec1n thu\u1ebf g\u1ea1ch ch\u00e9o<\/span><\/p>\n

4. Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.17 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> <\/strong>quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c2.17. Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p \u0111i vay ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p kh\u00e1c (kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e3i vay v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN, th\u00ec chi ph\u00ed l\u00e3i vay kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.<\/span><\/p>\n

5. H\u1ea1ch to\u00e1n<\/strong><\/span><\/h2>\n

5.1. H\u1ea1ch to\u00e1n ti\u1ec1n cho vay<\/span><\/h3>\n

5.1.1 B\u00ean cho vay<\/strong><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>, h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n cho vay nh\u01b0 sau:<\/span><\/p>\n

Khi cho vay, c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng cho vay, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 1283
\n<\/a>\u00a0 \u00a0 \u00a0 C\u00f3 TK 112<\/a><\/span><\/p>\n

Khi nh\u1eadn ti\u1ec1n l\u00e3i, xu\u1ea5t h\u00f3a \u0111\u01a1n h\u1ea1ch to\u00e1n :<\/span><\/p>\n

N\u1ee3 TK\u00a0112<\/a>
\n<\/a>\u00a0 \u00a0 \u00a0 C\u00f3 TK 515<\/a><\/span><\/p>\n

Khi thu h\u1ed3i kho\u1ea3n cho vay:<\/span><\/p>\n

N\u1ee3 TK 112
\n<\/a>\u00a0 \u00a0 \u00a0 C\u00f3 TK 1283<\/a><\/span><\/p>\n

5.1.2 B\u00ean \u0111i vay<\/strong><\/p>\n

\u0110i\u1ec1u 58 kho\u1ea3n 3 \u0111i\u1ec3m 1 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> v\u1ec1 h\u1ea1ch to\u00e1n ti\u1ec1n vay nh\u01b0 sau:<\/p>\n