![\"C\u00e1ch](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/C\u00e1ch-t\u00ednh-chi-ph\u00ed-l\u00e3i-vay-khi-ch\u01b0a-g\u00f3p-\u0111\u1ee7-v\u1ed1n.jpg\")
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Trong ho\u1ea1t\u00a0\u0111\u1ed9ng, doanh nghi\u1ec7p\u00a0\u0111\u01b0\u1ee3c ph\u00e9p vay v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n, ho\u1eb7c t\u1ed5 ch\u1ee9c. Nh\u01b0ng n\u1ebfu ch\u01b0a g\u00f3p\u00a0\u0111\u1ee7 v\u1ed1n\u00a0\u0111i\u1ec1u l\u1ec7, th\u00ec doanh nghi\u1ec7p kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb l\u00e3i su\u1ea5t c\u1ee7a ph\u1ea7n v\u1ed1n vay t\u01b0\u01a1ng\u00a0\u1ee9ng v\u1edbi v\u1ed1n\u00a0\u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu. Vi\u1ec7c t\u00ednh to\u00e1n kho\u1ea3n v\u1ed1n vay v\u00e0 l\u00e3i vay th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax <\/a><\/strong>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:\u00a0C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay khi ch\u01b0a g\u00f3p\u00a0\u0111\u1ee7 v\u1ed1n<\/strong><\/span><\/p>\n \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a><\/strong> (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a><\/strong> v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a><\/strong>), quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb\u00a0nh\u01b0 sau:<\/span><\/p>\n “2.1<\/span><\/strong>7<\/strong>.<\/strong><\/span> 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.<\/em><\/span><\/p>\n 2.18. <\/strong><\/span>Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0.<\/em><\/span><\/p>\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, trong qu\u00e1 tr\u00ecnh kinh doanh c\u00f3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf”<\/em><\/span><\/p>\n Theo quy\u00a0\u0111\u1ecbnh tr\u00ean,\u00a0\u0111i\u1ec1u ki\u1ec7n\u00a0\u0111\u1ec3 chi ph\u00ed l\u00e3i vay\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c\u00a0\u0111\u1ecbnh thu\u1ebf TNDN l\u00e0 :<\/span><\/p>\n – \u0110\u00e3\u00a0g\u00f3p\u00a0\u0111\u1ee7 v\u1ed1n\u00a0\u0111i\u1ec1u l\u1ec7 theo Gi\u1ea5y ph\u00e9p\u00a0\u0110KKD<\/span><\/p>\n – N\u1ebfu vay c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c kinh t\u1ebf\u00a0th\u00ec l\u00e3i su\u1ea5t kh\u00f4ng\u00a0\u0111\u01b0\u01a1c v\u01b0\u1ee3t m\u1ee9c 150% l\u00e3i su\u1ea5t c\u01a1\u00a0b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi\u00a0\u0111i\u1ec3m vay<\/span><\/p>\n \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/strong> (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC), quy\u00a0\u0111\u1ecbnh v\u1ec1 c\u00e1c v\u1ed1n vay t\u01b0\u01a1ng\u00a0\u1ee9ng v\u1edbi v\u1ed1n\u00a0\u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu nh\u01b0 sau:<\/span><\/p>\n “Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n – Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu th\u00ec to\u00e0n b\u1ed9 l\u00e3i ti\u1ec1n vay l\u00e0 kho\u1ea3n chi\u00a0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/em><\/span><\/p>\n – Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n:<\/em><\/span><\/p>\n + N\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng t\u1ef7 l\u1ec7 (%) gi\u1eefa v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n vay nh\u00e2n (x) t\u1ed5ng s\u1ed1 l\u00e3i vay.<\/em><\/span><\/p>\n + N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh m\u1ed9t kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu nh\u00e2n (x) l\u00e3i su\u1ea5t c\u1ee7a kho\u1ea3n vay nh\u00e2n (x) th\u1eddi gian g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu.”<\/em><\/span><\/p>\n Theo quy\u00a0\u0111\u1ecbnh tr\u00ean th\u00ec:<\/span><\/p>\n – N\u1ebfu v\u1ed1n vay nh\u1ecf h\u01a1n v\u1ed1n\u00a0\u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu, th\u00ec l\u00e3i vay kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n – N\u1ebfu v\u1ed1n vay l\u1edbn h\u01a1n v\u1ed1n\u00a0\u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu th\u00ec\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi:<\/span><\/p>\n V\u00ed d\u1ee5 1:\u00a0<\/strong><\/span><\/p>\n C\u00f4ng ty K\u1ebf to\u00e1n Centax<\/strong>\u00a0\u0111\u0103ng k\u00fd v\u1ed1n\u00a0\u0111i\u1ec1u l\u1ec7 v\u00e0\u00a0\u0111\u01b0\u1ee3c ghi tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh l\u00e0 5 t\u1ef7. K\u1ebf to\u00e1n Centax\u00a0\u0111\u00e3 g\u00f3p\u00a0\u0111\u01b0\u1ee3c 4 t\u1ef7 ( c\u00f2n thi\u1ebfu 1 t\u1ef7 )<\/span><\/p>\n C\u00f4ng ty\u00a0\u0111\u00e3 vay v\u1ed1n\u00a0\u0111\u1ec3 ho\u1ea1t\u00a0\u0111\u1ed9ng l\u00e0 1 t\u1ef7, v\u1edbi l\u00e3i su\u1ea5t 10%\/ n\u0103m<\/span><\/p>\n L\u00e3i vay ph\u1ea3i tr\u1ea3 l\u00e0: 1 t\u1ef7 x 10% = 100 tr<\/span><\/p>\n Chi ph\u00ed l\u00e3i vay tr\u00ean kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN ,\u00a0do g\u00f3p v\u1ed1n c\u00f2n thi\u1ebfu 1 t\u1ef7, b\u1eb1ng s\u1ed1 ti\u1ec1n vay<\/span><\/p>\n V\u00ed d\u1ee5 2:\u00a0<\/strong><\/span><\/p>\n C\u00f4ng ty K\u1ebf to\u00e1n Centax\u00a0\u0111\u0103ng k\u00fd v\u1ed1n\u00a0\u0111i\u1ec1u l\u1ec7 v\u00e0\u00a0\u0111\u01b0\u1ee3c ghi tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh l\u00e0 5 t\u1ef7. K\u1ebf to\u00e1n Centax\u00a0\u0111\u00e3 g\u00f3p\u00a0\u0111\u01b0\u1ee3c 5 t\u1ef7. Do c\u1ea7n ti\u1ec1n trong ho\u1ea1t\u00a0\u0111\u1ed9ng, c\u00f4ng ty ph\u1ea3i vay c\u1ee7a c\u00e1 nh\u00e2n s\u1ed1 ti\u1ec1n l\u00e0 1 t\u1ef7, l\u00e3i su\u1ea5t 1.5% th\u00e1ng<\/span><\/p>\n Khi\u00a0\u0111\u00f3, l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 l\u00e0 0.8% \/th\u00e1ng’<\/span><\/p>\n Ti\u1ec1n l\u00e3i c\u00f4ng ty ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n\u00a0m\u1ed9t th\u00e1ng\u00a0l\u00e0 :<\/span><\/p>\n 1 t\u1ef7 x 1.5 % = 15 tr<\/span><\/p>\n Ti\u1ec1n l\u00e3i\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb m\u1ed9t th\u00e1ng l\u00e0 :<\/span><\/p>\n 1 t\u1ef7 x ( 0.8 x 150% ) = 12 tr<\/span><\/p>\n Chi ph\u00ed l\u00e3i vay kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 :<\/span><\/p>\n 15 tr – 12 tr = 3 tr<\/span><\/p>\n V\u00ed d\u1ee5 3:\u00a0<\/strong><\/span><\/p>\n C\u00f4ng ty K\u1ebf to\u00e1n Centax\u00a0\u0111\u0103ng k\u00fd v\u1ed1n\u00a0\u0111i\u1ec1u l\u1ec7 v\u00e0\u00a0\u0111\u01b0\u1ee3c ghi tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh l\u00e0 5 t\u1ef7. K\u1ebf to\u00e1n Centax\u00a0\u0111\u00e3 g\u00f3p\u00a0\u0111\u01b0\u1ee3c 4 t\u1ef7 ( c\u00f2n thi\u1ebfu 1 t\u1ef7 )<\/span><\/p>\n C\u00f4ng ty c\u00f3 \u00a0vay 2 kho\u1ea3n\u00a0v\u1ed1n\u00a0\u0111\u1ec3 ho\u1ea1t\u00a0\u0111\u1ed9ng l\u00e0:<\/span><\/p>\n 1 t\u1ef7 v\u1edbi l\u00e3i su\u1ea5t 10%\/ n\u0103m, l\u00e3i vay ph\u1ea3i tr\u1ea3 trong n\u0103m l\u00e0 1 t\u1ef7 x 10% = 100 tr\/ n\u0103m<\/span><\/p>\n 1 t\u1ef7 v\u1edbi l\u00e3i su\u1ea5t 12%\/ n\u0103m,\u00a0l\u00e3i vay ph\u1ea3i tr\u1ea3 trong n\u0103m l\u00e0 1 t\u1ef7 x 12% = 120 tr\/ n\u0103m<\/span><\/p>\n T\u1ed5ng l\u00e3i vay ph\u1ea3i tr\u1ea3 l\u00e0 : 100 tr + 120 tr = 220 tr<\/span><\/p>\n L\u00e3i vay kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c\u00a0\u0111\u1ecbnh thu\u1ebf TNDN l\u00e0 :<\/span><\/p>\n 1 t\u1ef7 \/ 2 t\u1ef7 x 220 tr = 110 tr<\/span><\/p>\n V\u00ed d\u1ee5 4 :<\/strong><\/span><\/p>\n C\u00f4ng ty K\u1ebf to\u00e1n Centax\u00a0\u0111\u0103ng k\u00fd v\u1ed1n\u00a0\u0111i\u1ec1u l\u1ec7 v\u00e0\u00a0\u0111\u01b0\u1ee3c ghi tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh l\u00e0 5 t\u1ef7. K\u1ebf to\u00e1n Centax\u00a0\u0111\u00e3 g\u00f3p\u00a0\u0111\u01b0\u1ee3c 4 t\u1ef7 ( c\u00f2n thi\u1ebfu 1 t\u1ef7 )<\/span><\/p>\n Ng\u00e0y 1 th\u00e1ng 1\/2015 C\u00f4ng ty c\u00f3 \u00a0vay \u00a0kho\u1ea3n\u00a0v\u1ed1n\u00a0\u0111\u1ec3 ho\u1ea1t\u00a0\u0111\u1ed9ng \u00a0l\u00e0\u00a02 t\u1ef7 v\u1edbi l\u00e3i su\u1ea5t 12%\/ n\u0103m, l\u00e3i vay ph\u1ea3i tr\u1ea3 trong n\u0103m l\u00e0 2 t\u1ef7 x 12% = 240 tr\/ n\u0103m. T\u1edbi ng\u00e0y 1\/7\/ 2015, c\u00f4ng ty g\u00f3p th\u00eam 1 t\u1ef7,\u00a0\u0111\u1ee7 s\u1ed1 v\u1ed1n\u00a0\u0111i\u1ec1u l\u1ec7\u00a0\u0111\u00e3\u00a0\u0111\u0103ng k\u00fd<\/span><\/p>\n L\u00e3i vay kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb l\u00e0:<\/span><\/p>\n 1 t\u1ef7 x 1% x 6 th\u00e1ng = 60 tr<\/span><\/p>\n L\u01b0u\u00a0\u00fd<\/strong><\/span> : Doanh nghi\u1ec7p s\u1ebd b\u1ecb lo\u1ea1i chi ph\u00ed l\u00e3i vay kh\u1ecfi chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb k\u1ec3 c\u1ea3 khi\u00a0\u0111\u00e3 g\u00f3p\u00a0\u0111\u1ee7 v\u1ed1n\u00a0\u0111i\u1ec1u l\u1ec7 khi:<\/span><\/p>\n M\u1eddi c\u00e1c b\u1ea1n t\u00ecm hi\u1ec3u<\/span><\/p>\n Th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n, h\u1ea1ch to\u00e1n v\u00e0 x\u1eed l\u00fd khi g\u00f3p thi\u1ebfu v\u1ed1n t\u1eeb 1\/7\/2015<\/a><\/span><\/p>\n Nh\u1eefng \u0111i\u1ec3m l\u01b0u \u00fd v\u1ec1 thu l\u00e3i ti\u1ec1n cho vay<\/a><\/span><\/p>\n Quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p vay ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p<\/a><\/span><\/p>\n1. Ch\u00ednh s\u00e1ch thu\u1ebf\u00a0<\/strong><\/span><\/h2>\n
2. C\u00e1ch x\u00e1c\u00a0\u0111\u1ecbnh v\u1ed1n vay\u00a0t\u01b0\u01a1ng \u1ee9ng v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu\u00a0<\/strong><\/span><\/h2>\n
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3. C\u00e1ch x\u00e1c\u00a0\u0111\u1ecbnh l\u00e3i ti\u1ec1n vay khi ch\u01b0a g\u00f3p\u00a0\u0111\u1ee7 v\u1ed1n<\/strong><\/span><\/h2>\n
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