{"id":11159,"date":"2015-08-26T22:12:14","date_gmt":"2015-08-26T22:12:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=11159"},"modified":"2016-11-09T01:14:29","modified_gmt":"2016-11-09T01:14:29","slug":"chi-phi-sua-chua-van-phong-nha-xuong-di-thue-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=11159","title":{"rendered":"Chi ph\u00ed s\u1eeda ch\u1eefa v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng \u0111i thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb"},"content":{"rendered":"

\"Chi<\/h2>\n
Hi\u1ec7n nay, r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p \u0111i thu\u00ea v\u0103n ph\u00f2ng c\u1ee7a c\u00e1c h\u1ed9 gia \u0111\u00ecnh. \u0110\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi m\u00f4i tr\u01b0\u1eddng kinh doanh, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i b\u1ecf chi ph\u00ed tu s\u1eeda v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng. Nh\u1eefng chi ph\u00ed n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng? c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng? \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:\u00a0Chi ph\u00ed s\u1eeda ch\u1eefa v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng \u0111i thu\u00ea \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o\u00a0chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/div>\n
\n

1. S\u1eeda ch\u1eefa v\u0103n ph\u00f2ng nh\u00e0 x\u01b0\u1edfng \u0111i thu\u00ea l\u00e0 s\u1eeda ch\u1eefa l\u1edbn<\/strong><\/span><\/h2>\n

T\u1ea1i Kho\u1ea3n 13, Kho\u1ea3n 14 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/a><\/strong> ng\u00e0y 25\/04\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110)quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cS\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 vi\u1ec7c duy tu, b\u1ea3o d\u01b0\u1ee1ng, thay th\u1ebf <\/b>s\u1eeda ch\u1eefa nh\u1eefng h\u01b0 h\u1ecfng ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m kh\u00f4i ph\u1ee5c l\u1ea1i n\u0103ng l\u1ef1c ho\u1ea1t \u0111\u1ed9ng theo tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng ti\u00eau chu\u1ea9n ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.\u201d<\/em><\/span><\/p>\n

\u201cN\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: l\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ea3i t\u1ea1o, x\u00e2y l\u1eafp, trang b\u1ecb b\u1ed5 sung th\u00eam cho TSC\u0110 nh\u1eb1m n\u00e2ng cao c\u00f4ng su\u1ea5t, ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, t\u00ednh n\u0103ng t\u00e1c d\u1ee5ng c\u1ee7a TSC\u0110 so v\u1edbi m\u1ee9c ban \u0111\u1ea7u ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a TSC\u0110; \u0111\u01b0a v\u00e0o \u00e1p d\u1ee5ng quy tr\u00ecnh c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t m\u1edbi l\u00e0m gi\u1ea3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng c\u1ee7a TSC\u0110 so v\u1edbi tr\u01b0\u1edbc.\u201d<\/span><\/em><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC<\/strong> quy \u0111\u1ecbnh<\/span><\/p>\n

\u201cC\u00e1c chi ph\u00ed doanh nghi\u1ec7p chi ra \u0111\u1ec3 \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 \u0111\u00f3, kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed n\u00e0y v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3.\u201d<\/em><\/span><\/p>\n

C\u00e1c chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh trong k\u1ef3, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.”<\/span><\/em><\/span><\/p>\n

Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, vi\u1ec7c s\u1eeda ch\u1eefa c\u1ea3i t\u1ea1o v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng \u0111i thu\u00ea, l\u00e0 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn, \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed kinh doanh kh\u00f4ng qu\u00e1 3 n\u0103m<\/span><\/p>\n

2.Thu\u1ebf TNDN<\/strong><\/span><\/h2>\n

Theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 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

\u201c<\/em>1.<\/em>Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em><\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0169ng t\u1ea1i Th\u00f4ng t\u01b0 78\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.16 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“\u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n quy \u0111\u1ecbnh b\u00ean \u0111i thu\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n trong th\u1eddi gian thu\u00ea th\u00ec chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea \u0111\u01b0\u1ee3c ph\u00e9p h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed nh\u01b0ng th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 chi ph\u00ed s\u1eeda ch\u1eefa nh\u00e0 x\u01b0\u1edfng \u0111i thu\u00ea \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 th\u00ec c\u1ea7n nh\u1eefng ch\u1ee9ng t\u1eeb sau:<\/span><\/p>\n

– H\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 x\u01b0\u1edfng, trong h\u1ee3p \u0111\u1ed3ng ghi r\u00f5 b\u00ean \u0111i thu\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n trong th\u1eddi gian thu\u00ea.<\/span><\/p>\n

– H\u00f3a \u0111\u01a1n thu\u00ea nh\u00e0 x\u01b0\u1edfng ( n\u1ebfu c\u00f3)<\/span><\/p>\n

– Bi\u00ean b\u1ea3n ki\u1ec3m tra hi\u1ec7n tr\u01b0\u1eddng, l\u00fd do h\u01b0 h\u1ea1i, bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n thu\u00ea nh\u00e0 x\u01b0\u1edfng, v\u0103n ph\u00f2ng<\/span><\/p>\n

– D\u1ef1 to\u00e1n s\u1eeda ch\u1eefa v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea s\u1eeda ch\u1eefa v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng<\/span><\/p>\n

– Quy\u1ebft to\u00e1n s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n x\u00e1c nh\u1eadn vi\u1ec7c chi ph\u00ed s\u1eeda ch\u1eefa v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng \u0111i thu\u00ea<\/span><\/p>\n

– T\u1edd khai thu\u1ebf m\u00f4n b\u00e0i v\u00e0 ch\u1ee9ng t\u1eeb \u0111\u00f3ng thu\u1ebf m\u00f4n b\u00e0i cho v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng \u0111i thu\u00ea<\/span><\/p>\n

– M\u1eabu 08\/MST<\/a><\/strong> th\u00f4ng b\u00e1o \u0111\u1ecba \u0111i\u1ec3m thu\u00ea nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i ho\u1eb7c v\u0103n ph\u00f2ng<\/span><\/p>\n

3.Thu\u1ebf GTGT<\/span><\/h2>\n

3.1 Chi ph\u00ed s\u1eeda ch\u1eefa n\u00e2ng c\u1ea5p nh\u00e0 x\u01b0\u1edfng v\u0103n ph\u00f2ng \u0111i thu\u00ea<\/span><\/strong><\/h3>\n

Do kho\u1ea3n chi ph\u00ed n\u00e0y b\u1ea3n ch\u1ea5t l\u00e0 c\u1ee7a ng\u01b0\u1eddi cho thu\u00ea, ph\u1ea3i b\u1ecf ra \u0111\u1ec3 \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o trong t\u00ecnh tr\u1ea1ng s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng tr\u01b0\u1edbc khi cho thu\u00ea, \u0111\u1ed3ng th\u1eddi l\u00e0m t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 cho thu\u00ea. Nh\u01b0ng v\u00ec ng\u01b0\u1eddi cho thu\u00ea \u1ee7y quy\u1ec1n cho ng\u01b0\u1eddi \u0111i thu\u00ea th\u1ef1c hi\u1ec7n, th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0, th\u00f4ng qua vi\u1ec7c gi\u1ea3m gi\u00e1 cho thu\u00ea \u0111\u1ec3 doanh nghi\u1ec7p gi\u00e0nh ti\u1ec1n \u0111\u1ea7u t\u01b0 s\u1eeda ch\u1eefa. V\u00ec v\u1eady, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb c\u1ee7a kho\u1ea3n s\u1eeda ch\u1eefa n\u00e0y mang t\u00ean doanh nghi\u1ec7p, nh\u01b0ng\u00a0Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a chi ph\u00ed s\u1eeda ch\u1eefa nh\u00e0 x\u01b0\u1edfng \u0111i thu\u00ea.<\/span><\/p>\n

3.2 Chi ph\u00ed s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean c\u1ee7a t\u00e0i s\u1ea3n \u0111i thu\u00ea<\/span><\/strong><\/h3>\n

Chi ph\u00ed s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean c\u1ee7a t\u00e0i s\u1ea3n \u0111i thu\u00ea v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. V\u00ed d\u1ee5 nh\u01b0:<\/span><\/p>\n