{"id":19379,"date":"2015-12-05T10:19:59","date_gmt":"2015-12-05T10:19:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19379"},"modified":"2016-12-07T10:23:50","modified_gmt":"2016-12-07T10:23:50","slug":"nhung-sai-sot-ma-ke-toan-thuong-gap-khi-quyet-toan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19379","title":{"rendered":"Nh\u1eefng sai s\u00f3t m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-19433\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Nhung-sai-sot-ma-ke-toan-thuong-gap-khi-quyet-toan-thue.jpg\" alt=\"Nh\u1eefng sai s\u00f3t m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Nhung-sai-sot-ma-ke-toan-thuong-gap-khi-quyet-toan-thue.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/Nhung-sai-sot-ma-ke-toan-thuong-gap-khi-quyet-toan-thue-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">M\u00f9a quy\u1ebft to\u00e1n thu\u1ebf s\u1eafp t\u1edbi, c\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p \u0111ang m\u1eafc ph\u1ea3i nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3 v\u00e0 nh\u1eefng sai s\u00f3t \u1ea5y c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd \u0111\u1ec3 tr\u1eeb khi t\u00ednh thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p c\u1ee7a k\u1ebf to\u00e1n hi\u1ec7n nay khi quy\u1ebft to\u00e1n thu\u1ebf qua b\u00e0i vi\u1ebft\u00a0<strong>Nh\u1eefng sai s\u00f3t m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>1. Nh\u1eefng sai s\u00f3t trong doanh thu<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong style=\"line-height: 1.5;\">1.1 Xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"line-height: 1.5; font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0C\u00e1c doanh nghi\u1ec7p b\u00e1n h\u00e0ng th\u01b0\u1eddng v\u1eabn th\u01b0\u1eddng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 c\u00e2n \u0111\u1ed1i c\u0169ng h\u1ee3p l\u00fd trong v\u1ea5n \u0111\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean tr\u00ean th\u1ef1c t\u1ebf, v\u1ea5n \u0111\u1ec1 n\u1eb1m \u1edf ch\u1ed7 \u1edf c\u00e1c doanh nghi\u1ec7p s\u1ebd theo d\u00f5i tr\u00ean hai h\u1ec7 th\u1ed1ng t\u00e1ch bi\u1ec7t l\u00e0 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 v\u00e0 k\u1ebf to\u00e1n thu\u1ebf. K\u1ebf to\u00e1n n\u1ed9i b\u1ed9 th\u01b0\u1eddng th\u00ec c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean theo y\u00eau c\u1ea7u b\u00e1o c\u00e1o, c\u00f2n k\u1ebf to\u00e1n thu\u1ebf th\u01b0\u1eddng l\u00e0m v\u00e0o cu\u1ed1i th\u00e1ng, cu\u1ed1i qu\u00fd, cu\u1ed1i n\u0103m\u2026 \u0110i\u1ec1u n\u00e0y d\u1eabn t\u1edbi vi\u1ec7c n\u1ebfu k\u1ebf to\u00e1n kh\u00f4ng qu\u1ea3n l\u00fd hay th\u1eddi gian ghi h\u00f3a \u0111\u01a1n c\u00e1ch xa so v\u1edbi th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng d\u1eabn \u0111\u1ebfn 2 tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em style=\"line-height: 1.5;\">Tr\u01b0\u1eddng h\u1ee3p 1<\/em><span style=\"line-height: 1.5;\">: Gi\u00e1 b\u00e1n kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t, ch\u00eanh l\u1ec7ch nhau qu\u00e1 l\u1edbn m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 ki\u1ec3m so\u00e1t c\u1eadp nh\u1eadt h\u00e0ng ng\u00e0y, d\u1eabn \u0111\u1ebfn c\u00f9ng m\u1ed9t m\u1eb7t h\u00e0ng l\u00fac b\u00e1n v\u1edbi gi\u00e1 r\u1ea5t th\u1ea5p l\u00fac l\u1ea1i b\u00e1n v\u1edbi gi\u00e1 g\u1ea5p 5- g\u1ea5p 10. V\u00e0 c\u00f3 kh\u1ea3 n\u0103ng b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <em>Tr\u01b0\u1eddng h\u1ee3p 2<\/em>: Do kh\u00f4ng c\u1eadp nh\u1eadt \u0111\u01b0\u1ee3c nh\u1eadp xu\u1ea5t t\u1ed3n th\u01b0\u1eddng xuy\u00ean, b\u00e1n m\u1ed9t m\u1eb7t h\u00e0ng vi\u1ebft h\u00f3a \u0111\u01a1n m\u1ed9t m\u1eb7t h\u00e0ng n\u00ean kh\u1ea3 n\u0103ng x\u1ea3y ra xu\u1ea5t h\u00e0ng \u00e2m. \u0110i\u1ec1u n\u00e0y th\u00ec bu\u1ed9c k\u1ebf to\u00e1n ph\u1ea3i c\u1eadp nh\u1eadt th\u01b0\u1eddng xuy\u00ean nh\u1eadp xu\u1ea5t c\u00e1c m\u1eb7t h\u00e0ng \u0111\u1ec3 tr\u00e1nh x\u1ea3y ra t\u00ecnh tr\u1ea1ng n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd<\/strong><\/span>: Hi\u1ec7n nay, Qu\u1ed1c H\u1ed9i quy\u1ebft \u0111\u1ecbnh vi\u1ec7c c\u1ea5m doanh nghi\u1ec7p l\u1eadp 2 h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft \u1edf b\u00e0i vi\u1ebft\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/cam-doanh-nghiep-lap-2-he-thong-so-ke-toan\/\">C\u1ea5m doanh nghi\u1ec7p l\u1eadp 2 h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n<\/a><\/strong><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c nh\u1eefng kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eebng l\u1ea7n thanh to\u00e1n. \u0110i\u1ec1u n\u00e0y th\u1ef1c sai theo nguy\u00ean t\u1eafc ghi nh\u1eadn doanh thu c\u1ee7a lu\u1eadt thu\u1ebf. N\u1ebfu K\u1ebf to\u00e1n kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c l\u1ea1i k\u00ea khai v\u00e0o doanh thu c\u1ee7a doanh nghi\u1ec7p, trong khi \u0111\u00f3 chi ph\u00ed ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0m cho l\u1ee3i nhu\u1eadn t\u0103ng cao, d\u1eabn \u0111\u1ebfn ti\u1ec1n thu\u1ebf n\u1ed9p s\u1ebd b\u1ecb \u0111\u1ed9n l\u00ean.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <strong>1.3 H\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kh\u00e1ch h\u00e0ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0 kh\u00f4ng y\u00eau c\u1ea7u doanh nghi\u1ec7p ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, d\u1eabn t\u1edbi doanh nghi\u1ec7p ghi nh\u1eadn doanh thu thi\u1ebfu v\u00e0 s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n v\u00e0 k\u1ebft lu\u1eadn l\u00e0 tr\u1ed1n thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-viec-su-dung-hoa-don-xuat-khau-hang-hoa\/\">Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a<\/a><\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <strong>1.4 Xu\u1ea5t h\u00f3a \u0111\u01a1n m\u1eb7t h\u00e0ng kh\u00f4ng c\u00f3 trong gi\u1ea5y ph\u00e9p kinh doanh<\/strong><\/span><\/h3>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ea1t h\u00e0nh ch\u00ednh khi kinh doanh m\u1eb7t h\u00e0ng kh\u00f4ng \u0111\u0103ng k\u00fd tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh. Ngo\u00e0i ra, kho\u1ea3n doanh thu \u0111\u00f3 s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf nghi ng\u1edd v\u00e0 b\u1ecb \u0111\u00e1nh thu\u1ebf tr\u00ean to\u00e0n b\u1ed9 kho\u1ea3n doanh thu \u0111\u00f3.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <strong>1.5 Xu\u1ea5t h\u00e0ng bi\u1ebfu t\u1eb7ng, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ed9t s\u1ed1 DN xu\u1ea5t h\u00e0ng bi\u1ebfu t\u1eb7ng, l\u00e0m t\u1eeb thi\u1ec7n, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9. . . nh\u01b0ng kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT n\u00ean l\u00fac quy\u1ebft to\u00e1n thu\u1ebf s\u1ebd b\u1ecb lo\u1ea1i kho\u1ea3n n\u00e0y ra kh\u1ecfi chi ph\u00ed \u0111\u1ed3ng th\u1eddi t\u0103ng doanh thu c\u00e1c kho\u1ea3n n\u00e0y v\u00e0 t\u00ednh thu\u1ebf TNDN tr\u00ean kho\u1ea3n doanh thu n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft v\u1ec1 nh\u1eefng l\u01b0u \u00fd khi xu\u1ea5t h\u00e0ng h\u00f3a cho bi\u1ebfu t\u1eb7ng c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/nhung-luu-y-khi-xuat-hang-hoa-cho-bieu-tang\/\">Nh\u1eefng l\u01b0u \u00fd khi xu\u1ea5t h\u00e0ng ho\u00e1 cho bi\u1ebfu t\u1eb7ng<\/a><\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <strong>1.6 Xu\u1ea5t m\u00e3 h\u00e0ng kh\u00e1c nhau gi\u1eefa \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a theo h\u00f3a \u0111\u01a1n GTGT ghi m\u1ed9t m\u1eb7t h\u00e0ng, nh\u01b0ng th\u1ef1c ch\u1ea5t l\u00e0 m\u1ed9t m\u1eb7t h\u00e0ng c\u00f3 nhi\u1ec1u h\u01a1n m\u1ed9t ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch c\u1ee7a m\u1eb7t h\u00e0ng \u0111\u00f3. Khi DN xu\u1ea5t h\u00f3a \u0111\u01a1n b\u00e1n ra kh\u00e1ch h\u00e0ng l\u1ea1i y\u00eau c\u1ea7u xu\u1ea5t \u0111\u00fang ch\u1ee7ng lo\u1ea1i quy c\u00e1ch c\u1ee7a m\u1eb7t h\u00e0ng \u0111\u00f3 theo s\u1ed1 l\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng. L\u00fac \u0111\u00f3 s\u1ebd c\u00f3 s\u1ef1 kh\u00e1c nhau gi\u1eefa t\u00ean h\u00e0ng mua v\u00e0o v\u00e0 b\u00e1n ra n\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a b\u00e1n ra l\u00e0 chi ti\u1ebft t\u1eeb h\u00e0ng h\u00f3a mua v\u00e0o th\u00ec s\u1ebd kh\u00f4ng- \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u1ea7u v\u00e0o v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN tr\u00ean doanh s\u1ed1 b\u00e1n ra n\u00e0y. K\u1ebf to\u00e1n l\u00fac nh\u1eadn h\u00f3a \u0111\u01a1n c\u1ea7n ph\u1ea3i ch\u00fa \u00fd:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu m\u00e3, t\u00ean h\u00e0ng kh\u00e1c v\u1edbi m\u00e3 t\u00ean h\u00e0ng doanh nghi\u1ec7p m\u00ecnh th\u01b0\u1eddng d\u00f9ng, ph\u1ea3i nh\u1eadp theo m\u00e3 t\u00ean h\u00e0ng c\u1ee7a doanh nghi\u1ec7p m\u00ecnh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1eb7t th\u00eam t\u00ean ph\u1ee5 cho h\u00e0ng ho\u00e1 c\u00f3 m\u00e3, t\u00ean h\u00e0ng kh\u00e1c<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.7\u00a0<\/strong><strong>H\u00e0ng k\u00fd g\u1eedi v\u00e0 \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p ch\u1ec9 nh\u1eadn h\u00e0ng k\u00fd g\u1eedi, \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 th\u00ec doanh thu b\u00e1n h\u00e0ng kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng c\u1ee7a lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u00f3 m\u00e0 ch\u1ec9 l\u00e0 hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd k\u00fd g\u1eedi nh\u01b0ng k\u1ebf to\u00e1n l\u1ea1i xu\u1ea5t h\u00f3a \u0111\u01a1n theo doanh thu b\u00e1n h\u00e0ng. D\u1eabn \u0111\u1ebfn vi\u1ec7c doanh thu doanh nghi\u1ec7p ghi nh\u1eadn cao h\u01a1n so v\u1edbi th\u1ef1c t\u1ebf v\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu nhi\u1ec1u thu\u1ebf TNDN h\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-doi-voi-ban-hang-dai-ly-dung-gia-huong-hoa-hong\/\">Quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng<\/a><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> <strong>1.8 H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c s\u1ea3n xu\u1ea5t kinh doanh<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"line-height: 1.5; font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u01b0\u01a1ng t\u1ef1 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng k\u00fd g\u1eedi, doanh thu doanh nghi\u1ec7p nh\u1eadn c\u0169ng kh\u00f4ng g\u1ed3m to\u00e0n b\u1ed9 doanh thu b\u00e1n h\u00e0ng v\u00e0 doanh nghi\u1ec7p vi\u1ebft h\u00f3a \u0111\u01a1n tr\u00ean doanh thu b\u00e1n h\u00e0ng, l\u00e0m cho doanh thu t\u0103ng th\u00eam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>2. Sai s\u00f3t khi t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1ee3c l\u1ea1i so v\u1edbi doanh thu, c\u00e1c kho\u1ea3n chi ph\u00ed th\u01b0\u1eddng s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf b\u00f3c ra do t\u00ednh kh\u00f4ng h\u1ee3p l\u00fd c\u1ee7a n\u00f3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 chi ph\u00ed c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed h\u00e0ng h\u1ee7y do b\u1ecb h\u01b0 h\u1ecfng, h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh h\u00f3a t\u1ef1 nhi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng s\u1ebd n\u1eb1m trong \u0111\u1ecbnh m\u1ee9c do doanh nghi\u1ec7p x\u00e2y d\u1ef1ng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh cho \u0111i\u1ec1u n\u00e0y.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n chi kho\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n GTGT: c\u00f4ng t\u00e1c ph\u00ed \u0103n tr\u01b0a, l\u01b0\u01a1ng theo doanh s\u1ed1. . \u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1 nh\u1ea1y c\u1ea3m v\u00ec kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n. V\u00ec th\u1ebf doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng b\u1ed9 ch\u1ee9ng thu chi c\u0169ng nh\u01b0 quy\u1ebft \u0111\u1ecbnh, quy \u0111\u1ecbnh cho vi\u1ec7c chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a c\u00e1c chi ph\u00ed n\u00e0y.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh xe \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 tr\u1edf xu\u1ed1ng c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 1,6 t\u1ef7 tr\u1edf l\u00ean c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ed5 sung ng\u00e0nh ngh\u1ec1 v\u1eadn t\u1ea3i, xu\u1ea5t m\u1ed9t v\u00e0i h\u00f3a \u0111\u01a1n v\u1ec1 v\u1eadn t\u1ea3i \u0111\u1ec3 h\u1ee3p l\u00fd h\u00f3a ph\u1ea7n chi ph\u00ed n\u00e0y.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">TSC\u0110 khi mua s\u1eafm c\u1ea7n ph\u1ea3i h\u1ee3p l\u00fd h\u00f3a s\u1eed d\u1ee5ng cho c\u00e1c b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng: Doanh nghi\u1ec7p c\u1ea7n ch\u1ee9ng minh \u0111\u01b0\u1ee3c c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3 c\u00f3 tham gia hay li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a Doanh nghi\u1ec7p, ngo\u00e0i ra h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 c\u0169ng c\u1ea7n \u0111\u1ea7y \u0111\u1ee7.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed kh\u1ea5u hao TSC\u0110: n\u1ebfu \u0111\u00e3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o l\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c k\u1ef3 kinh doanh, kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i gi\u1eefa ch\u1eebng khi c\u1ea3m th\u1ea5y vi\u1ec7c ti\u00eau hao chi ph\u00ed TSC\u0110 cho m\u1ed9t k\u1ef3 n\u00e0o \u0111\u00f3 qu\u00e1 l\u1edbn m\u00e0 kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u ch\u1ee9ng minh. N\u1ebfu mu\u1ed1n thay \u0111\u1ed5i c\u1ea7n ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c thay \u0111\u1ed5i g\u1eedi c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">NVL v\u01b0\u1ee3t m\u1ee9c \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf: C\u1ea7n ph\u1ea3i x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c l\u1edbn h\u01a1n m\u1ee9c ti\u00eau hao NVL th\u1ef1c t\u1ebf t\u1eeb 10-15% \u0111\u1ec3 tr\u00e1nh b\u1ecb v\u01b0\u1ee3t m\u1ee9c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 qua th\u1eddi k\u1ef3 k\u1ebf to\u00e1n c\u1ea7n ph\u1ea3i c\u0103n ch\u1ec9nh l\u1ea1i sao cho m\u1ee9c ti\u00eau hao th\u1ef1c t\u1ebf n\u1eb1m d\u01b0\u1edbi \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 \u0111\u0103ng k\u00fd. Ngo\u00e0i ra c\u00f2n c\u1ea7n ph\u1ea3i t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 \u0111\u1ecbnh m\u1ee9c c\u1ee7a ng\u00e0nh, c\u1ee7a v\u00f9ng. . . \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1ee9c h\u1ee3p l\u00fd. V\u00ed d\u1ee5 v\u1ec1 m\u1ee9c ti\u00eau th\u1ee5 x\u0103ng cho \u0111\u01a1n v\u1ecb v\u1eadn t\u1ea3i.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">NVL ti\u00eau hao kh\u00f4ng \u0111\u00fang c\u00f4ng n\u0103ng k\u1ef9 thu\u1eadt c\u0169ng s\u1ebd b\u1ecb lo\u1ea1i: C\u00e1c h\u00f3a \u0111\u01a1n nhi\u00ean v\u1eadt li\u1ec7u x\u0103ng d\u1ea7u c\u1ea7n \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb cho \u0111\u00fang th\u00f4ng s\u1ed1 k\u1ef9 thu\u1eadt xe nh\u01b0 h\u00f3a \u0111\u01a1n x\u0103ng cho xe ch\u1ea1y x\u0103ng, h\u00f3a \u0111\u01a1n d\u1ea7u cho xe ch\u1ea1y d\u1ea7u v\u00e0 n\u01a1i xu\u1ea5t h\u00f3a \u0111\u01a1n cho c\u00e1c lo\u1ea1i xe \u0111\u00f3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c chi ph\u00ed d\u01b0\u1edbi 200.000\u0111 qu\u00e1 nhi\u1ec1u v\u00e0 cho nh\u1eefng m\u1eb7t h\u00e0ng kh\u00f4ng n\u1eb1m trong quy \u0111\u1ecbnh v\u1ec1 l\u1eadp b\u1ea3ng k\u00ea b\u00e1n l\u1ebb.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n th\u00f9 lao H\u0110QT cho th\u00e0nh vi\u00ean H\u0110QT c\u1ea7n ph\u1ea3i ,c\u00f3 m\u1ed9t bi\u00ean b\u1ea3n h\u1ecdp c\u1ee7a H\u1ed9i \u0111\u1ed3ng c\u1ed5 \u0111\u00f4ng nh\u1ea5t tr\u00ed c\u1eed c\u00e1c th\u00e0nh vi\u00ean \u0111\u00f3 tham gia tr\u1ef1c ti\u1ebfp v\u00e0o ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u h\u00e0nh DN ho\u1eb7c n\u1ebfu l\u00e0 th\u00f9 lao ki\u00eam nhi\u1ec7m c\u1ee7a th\u00e0nh vi\u00ean H\u0110QT th\u00ec n\u00ean c\u1ed9ng g\u1ed9p v\u00e0o l\u01b0\u01a1ng \u0111\u1ec3 h\u1ee3p l\u00fd h\u00f3a.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc c\u1ee7a v\u0103n ph\u00f2ng \u0111i m\u01b0\u1ee3n(kh\u00f4ng ph\u1ea3i l\u00e0 v\u0103n ph\u00f2ng thu\u00ea) nh\u01b0ng kh\u00f4ng mang t\u00ean c\u00f4ng ty. Do v\u1eady c\u1ea7n h\u1ee3p l\u00fd h\u00f3a b\u1eb1ng c\u00e1ch thu\u00ea VP v\u1edbi m\u1ee9c gi\u00e1 th\u1ea5p v\u00e0 c\u00f3 \u0111\u00f3ng thu\u1ebf n\u1ebfu chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc n\u00e0y l\u1edbn.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 \u0111i thu\u00ea, chi ph\u00ed \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c TSC\u0110 kh\u00f4ng thu\u1ed9c TSC\u0110 (b\u1eb1ng s\u00e1ng ch\u1ebf t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7. . .) c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 trong 3 n\u0103m n\u1ebfu ph\u00e2n b\u1ed1 v\u01b0\u1ee3t qu\u00e1 3 n\u0103m th\u00ec ph\u1ea7n v\u01b0\u1ee3t \u0111\u00f3 b\u1ecb lo\u1ea1i tr\u1eeb v\u00e0o c\u00e1c n\u0103m t\u1eeb n\u0103m th\u1ee9 t\u01b0 tr\u1edf \u0111i.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n ti\u1ec1n vay c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n n\u1ebfu v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do NHNN quy \u0111\u1ecbnh th\u00ec s\u1ebd b\u1ecb lo\u1ea1i, do \u0111\u00f3 c\u1ea7n ph\u1ea3i h\u1ee3p l\u00fd h\u00f3a b\u1eb1ng c\u00e1ch t\u0103ng g\u1ed1c vay l\u00ean \u0111\u1ec3 gi\u1ea3m m\u1ee9c l\u00e3i su\u1ea5t xu\u1ed1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Do chi chi\u1ebft kh\u1ea5u n\u1eb1m trong lo\u1ea1i chi ph\u00ed b\u1ecb kh\u1ed1ng ch\u1ebf 10% cho n\u00ean l\u00fac xu\u1ea5t h\u00f3a \u0111\u01a1n t\u00ednh lu\u00f4n gi\u00e1 \u0111\u00e3 c\u00f3 chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n \u0111\u1ec3 tr\u00e1nh hi\u1ec7n l\u00ean chi ph\u00ed n\u00e0y.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c lo\u1ea1i chi ph\u00ed b\u1ecb kh\u1ed1ng ch\u1ebf 10% l\u00fac th\u1ef1c hi\u1ec7n n\u00ean bi\u1ebfn t\u01b0\u1edbng th\u00e0nh nh\u1eefng lo\u1ea1i chi ph\u00ed t\u01b0\u01a1ng t\u1ef1 nh\u01b0ng kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf nh\u01b0: kh\u1ea3o s\u00e1t th\u0103m d\u00f2, tr\u01b0ng b\u00e0y s\u1ea3n ph\u1ea9m, t\u1ed5 ch\u1ee9c h\u1ed9i ch\u1ee3&#8230;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n chi nh\u1ecf cho vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u01b0\u1eddng \u0111\u01b0a v\u00e0o chi ph\u00ed c\u1ee7a c\u00e1c n\u0103m ch\u01b0a h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n, tuy nhi\u00ean s\u1ebd b\u1ecb lo\u1ea1i ra kh\u1ecfi chi ph\u00ed h\u1ee3p l\u00fd. Do v\u1eady c\u00e1ch ch\u00fang ta ghi ch\u00e9p s\u1ed5 s\u00e1ch sao cho \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c h\u00f3a \u0111\u01a1n gi\u1ea3m tr\u1eeb doanh thu t\u1eeb c\u00e1c kh\u00e1ch h\u00e0ng ph\u00e1t h\u00e0nh v\u00ec gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh, ho\u1eb7c c\u00e1c \u0111\u1ea1i l\u00fd g\u1eedi h\u00e0ng xu\u1ea5t cho ph\u1ea7n chi\u1ebft kh\u1ea5u&#8230; k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ec3 \u00fd \u0111\u1ec3 ghi gi\u1ea3m chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f3.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed l\u01b0\u01a1ng theo doanh thu ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i h\u1ed3 s\u01a1 c\u00f4ng ty v\u00e0 m\u1ed7i l\u1ea7n thanh to\u00e1n c\u1ea7n c\u00f3 b\u1ea3ng thanh to\u00e1n l\u01b0\u01a1ng \u0111i k\u00e8m theo doanh thu t\u1ea1o ra c\u1ee7a m\u1ed7i c\u00e1 nh\u00e2n \u0111\u00f3 c\u0169ng nh\u01b0 phi\u1ebfu thu \u1ee9ng v\u1edbi m\u1ed7i kho\u1ea3n doanh thu c\u1ee7a c\u00e1 nh\u00e2n Tr\u00e1nh t\u00ecnh tr\u1ea1ng l\u01b0\u01a1ng t\u00ednh theo doanh thu th\u1ef1c t\u1ebf, doanh thu t\u00ednh theo h\u00f3a \u0111\u01a1n xu\u1ea5t ra, ho\u1eb7c l\u00e0 ti\u1ec1n thu v\u1ec1 ch\u1ec9 c\u00f3 tr\u00ean ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3, n\u1ebfu kh\u00f4ng c\u00f3 lo\u1ea1i t\u00e0i s\u1ea3n theo h\u00f3a \u0111\u01a1n s\u1eeda ch\u1eefa th\u00ec c\u1ea7n y\u00eau c\u1ea7u ng\u01b0\u1eddi xu\u1ea5t h\u00f3a \u0111\u01a1n ghi linh \u0111\u1ed9ng theo t\u00e0i s\u1ea3n m\u00ecnh hi\u1ec7n c\u00f3. N\u1ebfu ng\u01b0\u1eddi xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ed3ng \u00fd, doanh nghi\u1ec7p c\u1ea7n tr\u00e1nh b\u1ecf chi ph\u00ed \u0111\u00f3 ra tr\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed thu mua h\u00e0ng h\u00f3a, chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua TSC\u0110 c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ti\u1ec1n mua h\u00e0ng, TSC\u0110, kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng s\u1eeda \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u th\u00ec c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e2u ch\u1eef, c\u00e1ch ghi ch\u00e9p sao cho \u0111\u00f3 l\u00e0 chi ph\u00ed trong k\u1ef3 ch\u1ee9 kh\u00f4ng ph\u1ea3i chi ph\u00ed thu mua.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean th\u00ec kh\u00f4ng n\u00ean tr\u00edch ph\u1ea7n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00ec cq thu\u1ebf s\u1ebd lo\u1ea1i kho\u1ea3n n\u00e0y ra.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u1ea7n ph\u1ea3i c\u00e2n \u0111\u1ed1i s\u1ed1 v\u1ed1n \u0111\u0103ng k\u00fd kinh doanh c\u1ea7n chu\u1ea9n b\u1ecb gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n c\u1ee7a c\u1ed5 \u0111\u00f4ng \u0111\u1ec3 t\u1ed1i \u0111a h\u00f3a chi ph\u00ed l\u00e3i vay.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">X\u00e1c \u0111\u1ecbnh nh\u1eefng h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t kh\u00f4ng xin \u0111\u01b0\u1ee3c sao y b\u1ea3n ch\u00ednh th\u00ec lo\u1ea1i lu\u00f4n ra kh\u1ecfi chi ph\u00ed t\u1ed5ng gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p xin \u0111\u01b0\u1ee3c sao y b\u1ea3n ch\u00ednh th\u00ec \u0111\u01b0a ph\u1ea7n thu\u1ebf GTGT c\u1ee7a h\u00f3a \u0111\u01a1n \u0111\u00f3 v\u00e0o chi ph\u00ed.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n xu\u1ea5t ra tr\u01b0\u1edbc ng\u00e0y c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o th\u00ec c\u1ea7n c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh: phi\u1ebfu xu\u1ea5t kho c\u1ee7a b\u00ean b\u00e1n, bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng&#8230; Tuy nhi\u00ean vi\u1ec7c n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp di\u1ec5n th\u01b0\u1eddng xuy\u00ean v\u00e0 ng\u00e0y c\u00e1ch nhau th\u01b0\u1eddng kh\u00f4ng qu\u00e1 5 ng\u00e0y.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p k\u00fd h\u1ee3p \u0111\u1ed3ng mua nguy\u00ean nhi\u00ean v\u1eadt li\u1ec7u m\u00e0 \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 kho b\u00e3i ch\u1ee9a v\u00e0 vi\u1ebft h\u00f3a \u0111\u01a1n 1 l\u1ea7n v\u00e0o cu\u1ed1i th\u00e1ng v\u1edbi gi\u00e1 tr\u1ecb l\u1edbn, l\u00fac thanh to\u00e1n c\u1ea7n ph\u1ea3i k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb chi ti\u1ebft b\u1ed5 sung nh\u01b0: phi\u1ebfu xu\u1ea5t kho c\u1ee7a b\u00ean b\u00e1n m\u1ed7i l\u1ea7n \u0111\u01a1n v\u1ecb l\u1ea5y h\u00e0ng, b\u1ea3ng k\u00ea t\u1eebng ng\u00e0y nh\u1eadn h\u00e0ng c\u00f3 k\u00fd nh\u1eadn c\u1ee7a b\u00ean b\u00e1n v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean mua th\u00ec chi ph\u00ed \u0111\u00f3 m\u1edbi h\u1ee3p l\u00fd.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed d\u00f9ng th\u1eed, khuy\u1ebfn m\u1ea1i, chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n, qu\u00e0 t\u1eb7ng kh\u00e1ch h\u00e0ng c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng ch\u01b0\u01a1ng tr\u00ecnh c\u00f3 quy m\u00f4, ch\u1eb7t ch\u1ebd, s\u1ed1 l\u01b0\u1ee3ng xu\u1ea5t ra c\u1ea7n ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 x\u00e2y d\u1ef1ng. C\u00e1c chi ph\u00ed n\u00e0y chi cho 1 ng\u01b0\u1eddi th\u00ec ch\u1ec9 n\u00ean \u0111\u1ec3 \u1edf m\u1ee9c d\u01b0\u1edbi 10 tri\u1ec7u \u0111\u1ec3 tr\u00e1nh b\u1ecb \u0111\u00e1nh thu\u1ebf TNCN<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu c\u01a1 c\u1ea5u l\u01b0\u01a1ng v\u00e0o chi ph\u00ed th\u00ec c\u1ea7n c\u00e2n nh\u1eafc v\u1ec1 m\u1ee9c thu\u1ebf TNCN ph\u1ea3i \u0111\u00f3ng so v\u1edbi m\u1ee9c thu\u1ebf TNDN ph\u1ea3i \u0111\u00f3ng th\u00ec m\u1ee9c n\u00e0o l\u1edbn h\u01a1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed th\u01b0\u1edfng c\u00e1c d\u1ecbp l\u1ec5, T\u1ebft ho\u1eb7c theo doanh s\u1ed1&#8230; N\u1ebfu ch\u01b0a c\u00f3 quy \u0111\u1ecbnh th\u00ec \u0111\u1ec3 \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u00f3 v\u00e0o m\u1ed9t lo\u1ea1i chi ph\u00ed kh\u00e1c nh\u01b0 h\u1ed7 tr\u1ee3 t\u0103ng th\u00eam \u0103n tr\u01b0a, l\u01b0\u01a1ng kinh doanh n\u0103m.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd<\/strong><\/span>: Chi ti\u1ebft c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i c\u00e1c b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/chi-phi-mua-bao-hiem-cho-nhan-vien-la-chi-phi-duoc-tru-thi-can-nhung-dieu-kien-gi\/\">Chi ph\u00ed mua b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec c\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-khoan-nop-thue-duoc-tinh-vao-chi-phi-duoc-tru-khi-tinh-thue-thu-nhap-doanh-nghiep\/\">Nh\u1eefng kho\u1ea3n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/tro-cap-mat-viec-cho-nguoi-lao-dong-co-duoc-tinh-vao-chi-phi-duoc-tru-khong\/\">Tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/tai-san-co-dinh-gop-von-co-khau-tru-thue-gtgt-va-tinh-khau-hao-vao-chi-phi-duoc-tru-khong\/\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh g\u00f3p v\u1ed1n c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/tien-luong-tien-thuong-khong-duoc-tinh-vao-chi-phi-duoc-tru-khi-tinh-thue-tndn\/\">Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00f9a quy\u1ebft to\u00e1n thu\u1ebf s\u1eafp t\u1edbi, c\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p \u0111ang m\u1eafc ph\u1ea3i nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3 v\u00e0 nh\u1eefng sai s\u00f3t \u1ea5y c\u00f3 th\u1ec3 tr\u1edf th\u00e0nh chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd \u0111\u1ec3 tr\u1eeb khi t\u00ednh thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p. K\u1ebf to\u00e1n Centax xin chia s\u1ebb nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p c\u1ee7a k\u1ebf to\u00e1n hi\u1ec7n nay khi quy\u1ebft to\u00e1n thu\u1ebf qua b\u00e0i vi\u1ebft Nh\u1eefng sai s\u00f3t m\u00e0 k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":19433,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2332],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19379"}],"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=19379"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19379\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19433"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19379"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}