{"id":1938,"date":"2015-07-13T08:16:42","date_gmt":"2015-07-13T08:16:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1938"},"modified":"2015-09-18T07:05:30","modified_gmt":"2015-09-18T07:05:30","slug":"cac-khoan-chi-phi-duoc-tru-khi-tinh-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1938","title":{"rendered":"C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN"},"content":{"rendered":"

\"C\u00e1cTheo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN, trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 nh\u1eefng kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ebf to\u00e1n Centax<\/a> s\u1ebd chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n nh\u1eefng kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN t\u1eeb n\u0103m 2015<\/span><\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd:<\/strong><\/em><\/span><\/p>\n

    \n
  1. Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/span><\/li>\n
  2. Th\u00f4ng t\u01b0 119\/2014\/TT-BTC<\/a><\/span><\/li>\n
  3. Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a><\/span><\/li>\n
  4. Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>.<\/span><\/li>\n<\/ol>\n

    1.\u00a0<\/span><\/strong><\/span>\u0110i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN <\/strong><\/span><\/span><\/h2>\n

    Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong>\u00a0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 kho\u1ea3n 1\u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>,<\/strong>\u00a0\u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    \u201c Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:
    \n<\/em><\/span>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.
    \n<\/em><\/span>b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
    \n<\/em><\/span>c) Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, 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><\/span><\/p>\n

    2.\u00a0C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/strong><\/span><\/h2>\n

    C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 n\u00eau tr\u00ean.<\/span><\/p>\n

    2.1. Chi ph\u00ed 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<\/span><\/h3>\n

    Chi ph\u00ed 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 ch\u00ednh l\u00e0 nh\u1eefng kho\u1ea3n chi nh\u1eb1m t\u1ea1o ra doanh thu trong k\u1ef3, t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu trong k\u1ef3, bao g\u1ed3m:<\/span><\/p>\n