{"id":13549,"date":"2015-09-18T07:19:47","date_gmt":"2015-09-18T07:19:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=13549"},"modified":"2015-09-18T23:46:57","modified_gmt":"2015-09-18T23:46:57","slug":"xu-ly-chi-phi-quang-cao-voi-cac-mang-nuoc-ngoai-duoc-tinh-vao-phi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=13549","title":{"rendered":"X\u1eed l\u00fd chi ph\u00ed qu\u1ea3ng c\u00e1o v\u1edbi c\u00e1c m\u1ea1ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ph\u00ed ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong ho\u1ea1t\u00a0\u0111\u1ed9ng kinh doanh, nhi\u1ec1u doanh nghi\u1ec7p d\u00f9ng h\u00ecnh th\u1ee9c qu\u1ea3ng c\u00e1o tr\u00ean m\u1ea1ng, ho\u1eb7c qu\u1ea3ng c\u00e1o tr\u00ean m\u1ea1ng x\u00e3 h\u00f4i, ho\u1eb7c qu\u1ea3ng c\u00e1o theo c\u00e1c h\u00ecnh th\u1ee9c c\u1ee7a c\u00e1c m\u1ea1ng x\u00e3 h\u1ed9i trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc nh\u01b0: Yahoo, Faceboook, Google&#8230;\u00a0Nh\u1eefng chi ph\u00ed n\u00e0y th\u01b0\u1eddng kh\u00f4ng c\u00f3 ho\u00e1\u00a0\u0111\u01a1n ch\u1ee9ng t\u1eeb, th\u1eadm ch\u00ed c\u00f2n kh\u00f4ng c\u00f3 c\u1ea3 h\u1ee3p\u00a0\u0111\u1ed3ng kinh t\u1ebf. V\u1eady nh\u1eefng chi ph\u00ed n\u00e0y c\u00f3\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng? K\u1ebf to\u00e1n Centax xin chia s\u1ebb\u00a0b\u00e0i vi\u1ebft\u00a0X\u1eed l\u00fd chi ph\u00ed qu\u1ea3ng c\u00e1o v\u1edbi c\u00e1c m\u1ea1ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ph\u00ed ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\">1. Chi ph\u00ed qu\u1ea3ng c\u00e1o v\u1edbi c\u00e1c m\u1ea1ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ph\u00ed ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Theo <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">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<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u201c<\/em><em>1.<\/em><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<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>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<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>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<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>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<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>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><em>\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy\u00a0\u0111\u1ecbnh tr\u00ean, chi ph\u00ed qu\u1ea3ng c\u00e1o nh\u1eb1m b\u00e1n\u00a0\u0111\u01b0\u1ee3c h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 cho c\u00f4ng ty, n\u00ean thu\u1ed9c chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t\u00a0\u0111\u1ed9ng kinh doanh, thu\u1ed9c chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb. Nh\u01b0ng\u00a0\u0111\u1ec3 kho\u1ea3n chi tr\u00ean\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i c\u00f3 nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec?<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">2. Ch\u1ee9ng t\u1eeb chi ph\u00ed\u00a0qu\u1ea3ng c\u00e1o tr\u00ean nh\u1eefng trang m\u1ea1ng x\u00e3 \u00a0h\u1ed9i<\/span><\/h2>\n<h3><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.1 Trang m\u1ea1ng x\u00e3 h\u1ed9i trong n\u01b0\u1edbc<\/span><\/strong><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi nh\u1eefng trang m\u1ea1ng x\u00e3 h\u1ed9i trong n\u01b0\u1edbc, h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb\u00a0\u0111\u1ec3\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb\u00a0\u0111\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3ng c\u00e1o l\u00e0 :<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p\u00a0\u0111\u1ed3ng; Ch\u00e0o h\u00e0ng; Email x\u00e1c\u00a0\u0111\u1ecbnh\u00a0\u0111\u01a1n h\u00e0ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ho\u00e1\u00a0\u0111\u01a1n GTGT<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/li>\n<\/ul>\n<h3><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.2 Trang m\u1ea1ng qu\u1ed1c t\u1ebf<\/span><\/strong><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 m\u1ea1ng qu\u1ed1c t\u1ebf (kh\u00f4ng \u0111\u0103ng k\u00fd thu\u1ebf t\u1ea1i Vi\u1ec7t Nam) th\u01b0\u1eddng khi giao k\u1ebft\u00a0kh\u00f4ng c\u00f3 H\u1ee3p \u0111\u1ed3ng d\u1ea1ng v\u0103n b\u1ea3n gi\u1ea5y v\u00e0 Ho\u00e1 \u0111\u01a1n lo\u1ea1i gi\u1ed1ng nh\u01b0 c\u1ee7a Vi\u1ec7t Nam. Th\u01b0\u1eddng \u1edf nh\u1eefng m\u1ea1ng \u0111\u00f3\u00a0c\u00f3 c\u00e1c \u0111i\u1ec1u kho\u1ea3n giao k\u1ebft ngay tr\u00ean trang qu\u1ea3ng c\u00e1o. N\u1ebfu kh\u00e1ch h\u00e0ng c\u00f3 nhu c\u1ea7u qu\u1ea3ng c\u00e1o ch\u1ea5p nh\u1eadn c\u00e1c quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian, ph\u01b0\u01a1ng th\u1ee9c, m\u1ee9c ti\u1ec1n ch\u1ea5p nh\u1eadn thanh to\u00e1n qua th\u1ebb t\u00edn d\u1ee5ng ho\u1eb7c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng,\u2026 th\u00ec d\u1ecbch v\u1ee5 \u0111\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi nh\u1eefng trang m\u1ea1ng x\u00e3 h\u1ed9i qu\u1ed1c t\u1ebf, h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb\u00a0\u0111\u1ec3\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb\u00a0\u0111\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3ng c\u00e1o l\u00e0 :<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy ch\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb v\u1ec1 vi\u1ec7c mua c\u00e1c d\u1ecbch v\u1ee5 qua m\u1ea1ng, trong \u0111\u00f3 c\u00f3 qu\u1ea3ng c\u00e1o ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c Lu\u1eadt c\u1ee7a Vi\u1ec7t Nam (nh\u01b0 n\u00eau tr\u00ean);<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec1 xu\u1ea5t b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a b\u1ed9 ph\u1eadn kinh doanh c\u1ea7n qu\u1ea3ng c\u00e1o v\u1edbi c\u1ea5p tr\u00ean, k\u00e8m theo b\u1ea3n in c\u00e1c \u0111i\u1ec1u kho\u1ea3n m\u00e0 nh\u00e0 m\u1ea1ng\/trang qu\u1ea3ng c\u00e1o \u0111\u00f3 \u0111\u01b0a ra (gi\u00e1 c\u1ea3, ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3ng c\u00e1o, c\u00e1ch tr\u1ea3 ti\u1ec1n, th\u1eddi gian qu\u1ea3ng c\u00e1o,\u2026) \u0111\u01b0\u1ee3c L\u00e3nh \u0111\u1ea1o DN ph\u00ea duy\u1ec7t.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e1o c\u00e1o nghi\u1ec7m thu ho\u1eb7c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh r\u1eb1ng y\u00eau c\u1ea7u qu\u1ea3ng c\u00e1o c\u1ee7a DN \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nh\u01b0 \u0111\u1ec1 xu\u1ea5t tr\u00ean;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n: Sao k\u00ea ng\u00e2n h\u00e0ng k\u00e8m u\u1ef7 nhi\u1ec7m chi, s\u00e9c,\u2026\u00a0 c\u1ee7a DN ch\u1ee9ng minh vi\u1ec7c DN thanh to\u00e1n ti\u1ec1n tr\u1ea3 cho trang qu\u1ea3ng c\u00e1o;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 60\/2012\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 123\/2012 (t\u1eeb 2014 l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014 v\u00e0 s\u1ed1 103\/2014).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o tr\u1ea3 l\u1eddi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/p>\n<h2><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-13570\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/cau-tra-loi-bo-tai-chinh-ve-chi-phi-quang-cao1.png\" alt=\"X\u1eed l\u00fd chi ph\u00ed qu\u1ea3ng c\u00e1o v\u1edbi c\u00e1c m\u1ea1ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ph\u00ed ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"750\" height=\"831\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/cau-tra-loi-bo-tai-chinh-ve-chi-phi-quang-cao1.png 805w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/cau-tra-loi-bo-tai-chinh-ve-chi-phi-quang-cao1-271x300.png 271w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-nha-thau-va-hach-toan-thue-nha-thau\/\">Thu\u1ebf nh\u00e0 th\u1ea7u v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/tinh-thue-gtgt-va-hach-toan-thue-gtgt-cho-nha-thau-nuoc-ngoai\/\">T\u00ednh thu\u1ebf GTGT v\u00e0 h\u1ea1ch to\u00e1n thu\u1ebf GTGT cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/tinh-thue-va-hach-toan-tndn-cho-nha-thau-nuoc-ngoai\/\">T\u00ednh thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n TNDN cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-11655ct-ttht-ngay-27122014-ve-thue-nha-thau-cua-cuc-thue-tp-hcm\/\">C\u00f4ng v\u0103n s\u1ed1 11655\/CT-TTHT ng\u00e0y 27\/12\/2014 v\u1ec1 Thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a C\u1ee5c thu\u1ebf TP.HCM<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1032014tt-btc-quy-dinh-ve-thue-nha-thau\/\">Th\u00f4ng t\u01b0 103\/2014\/TT-BTC \u2013 Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong kinh doanh th\u1eddi nay, nhi\u1ec1u doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00e1c chi ph\u00ed qu\u1ea3ng c\u00e1o c\u1ee7a c\u00e1c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i. Tuy nhi\u00ean, \u0111i\u1ec3m b\u1ea5t l\u1eddi l\u00e0 c\u00e1c chi ph\u00ed n\u00e0y ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb. V\u1eady ph\u1ea3i \u0111\u01b0a v\u00e0o chi ph\u00ed nh\u01b0 th\u1ebf n\u00e0o ???<\/p>\n","protected":false},"author":7,"featured_media":13567,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1711],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13549"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13549"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/13549\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13567"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13549"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}