{"id":1949,"date":"2015-07-13T09:20:45","date_gmt":"2015-07-13T09:20:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1949"},"modified":"2015-08-05T09:19:42","modified_gmt":"2015-08-05T09:19:42","slug":"cac-khoan-chi-phi-khong-duoc-tru-khi-tinh-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1949","title":{"rendered":"C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN"},"content":{"rendered":"

\"C\u00e1c<\/span><\/h2>\n

Doanh nghi\u1ec7p ph\u00e1t sinh r\u1ea5t nhi\u1ec1u kho\u1ea3n chi ph\u00ed\u00a0trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh,trong \u0111\u00f3 c\u00f3 nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p>\n

Nh\u1eefng kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6\u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC.<\/strong><\/span><\/p>\n

1. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/span><\/h2>\n

Theo \u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC,<\/a> s\u1eeda \u0111\u1ed5i b\u1ed5 sung kho\u1ea3n 1 \u0111i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>, th\u00ec nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/span><\/p>\n

“…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:<\/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 ho\u00e1 \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 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><\/p>\n

V\u1eady, nh\u1eefng kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/span><\/p>\n

M\u1eddi b\u1ea1n xem chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft:\u00a0C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n

2. Chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng kh\u00f4ng c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh<\/strong><\/span><\/h2>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec kho\u1ea3n chi n\u00e0y kh\u00f4ng \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 n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a c\u00e1c kho\u1ea3n chi n\u00e0y v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 g\u00ec? M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft sau: H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c v\u1edbi h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh<\/a><\/span><\/p>\n

3. Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>\u00a0trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/strong><\/span><\/p>\n

M\u1ed9t s\u1ed1 kho\u1ea3n chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN,\u00a0<\/span><\/p>\n

L\u01b0u \u00fd:<\/u><\/em><\/strong><\/span><\/p>\n

\u00a0\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m a Kho\u1ea3n 2.2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 b\u1ed5 sung c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p \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 bao g\u1ed3m: Th\u01b0 vi\u1ec7n, nh\u00e0 tr\u1ebb, khu th\u1ec3 thao v\u00e0 c\u00e1c thi\u1ebft b\u1ecb, n\u1ed9i th\u1ea5t \u0111\u1ee7 \u0111i\u1ec3u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1eafp \u0111\u1eb7t trong c\u00e1c c\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p, c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, m\u00e1y, thi\u1ebft b\u1ecb l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p<\/em><\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau: Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/a><\/span><\/p>\n

4. Chi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a ph\u1ea7n ti\u00eau hao v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.3 Kho\u1ea3n 2 \u0110i\u1ec1u 5 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC\u00a0 quy \u0111\u1ecbnh v\u1ec1 ph\u1ea7n chi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.. kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

”\u00a0Ph\u1ea7n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng ho\u00e1 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c.”<\/em><\/span><\/p>\n

M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i b\u00e0i vi\u1ebft sau: Quy \u0111\u1ecbnh v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng v\u1ec1 \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0 nguy\u00ean li\u1ec7u<\/a><\/span><\/p>\n

5. Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n nh\u01b0ng kh\u00f4ng l\u1eadp b\u1ea3ng k\u00ea<\/span>\u00a0ho\u1eb7c thi\u1ebfu\u00a0<\/span><\/span>ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.4 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC\u00a0quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n kh\u00f4ng \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 n\u1ebfu kh\u00f4ng l\u00e2p b\u1ea3ng k\u00ea m\u1eabu 01\/TNDN:<\/span><\/p>\n

6. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/strong><\/span><\/h2>\n

Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

\u0110\u1ec3 bi\u1ebft chi ti\u1ebft h\u01a1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y: Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, 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

M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a Ch\u1ee7 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean v\u1edbi nh\u1eefng b\u01b0\u1edbc th\u0103ng tr\u1ea7m<\/span><\/p>\n

7. Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh<\/strong><\/span><\/h2>\n

Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt. Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110\u1ec3 hi\u1ec3u chi ti\u1ebft h\u01a1n m\u1eddi b\u1ea1n theo d\u00f5i b\u00e0i vi\u1ebft sau: Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015 v\u1ec1 m\u1ee9c chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a>\u00a0<\/span><\/p>\n

8. Chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn m\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quy ch\u1ebf quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn, kh\u00f4ng c\u00f3 h\u1ed9i \u0111\u1ed3ng nghi\u1ec7m thu s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn<\/strong><\/span><\/h2>\n

9. Chi ph\u00ed c\u00f4ng t\u00e1c trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i<\/span><\/strong> n<\/span>\u01b0\u1edbc kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng<\/strong><\/span><\/span><\/h2>\n

Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1ebd c\u00f3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c \u1edf trong n\u01b0\u1edbc c\u0169ng nh\u01b0 n\u01b0\u1edbc ngo\u00e0i nh\u1eb1m c\u00e1c m\u1ee5c \u0111\u00edch kh\u00e1c nhau: g\u1eb7p kh\u00e1ch h\u00e0ng, m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng, t\u00ecm ki\u1ebfm kh\u00e1ch h\u00e0ng\u2026<\/span><\/p>\n

\u0110\u1ec3 bi\u1ebft chi ti\u1ebft h\u01a1n v\u1ec1 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c ph\u00ed trong n\u01b0\u1edbc, ngo\u00e0i n\u01b0\u1edbc m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111i c\u00f4ng t\u00e1c \u1edf n\u01b0\u1edbc ngo\u00e0i t\u1eeb n\u0103m 2015 \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

Qui \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111i c\u00f4ng t\u00e1c trong n\u01b0\u1edbc t\u1eeb n\u0103m 2015 \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

10. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0ng kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch ho\u1eb7c m\u1ee9c chi v\u01b0\u1ee3t qu\u00e1 quy \u0111\u1ecbnh<\/strong><\/span>\u00a0<\/strong><\/span><\/h2>\n

C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0ng chi kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch ho\u1eb7c m\u1ee9c chi v\u01b0\u1ee3t qu\u00e1 quy \u0111\u1ecbnh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau \u0111\u1ec3 bi\u1ebft nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c chi theo quy \u0111\u1ecbnh<\/span><\/p>\n

C\u00e1c kho\u1ea3n chi cho lao \u0111\u1ed9ng n\u1eef v\u00e0 d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/a><\/span><\/p>\n

11. Chi tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ee9c 01 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi<\/span><\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.11 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC\u00a0<\/strong>c\u00f3 qui \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c <\/strong>Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c 01 <\/em>tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/em>\/ng\u01b0\u1eddi<\/em> \u0111\u1ec3: Tr\u00edch <\/em>n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n,mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.
\n<\/em><\/span>Kho\u1ea3n tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n,cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ngo\u00e0i vi\u1ec7c kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y c\u00f2n ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.
\n<\/em><\/span>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi cho ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 nguy\u1ec7n n\u00eau tr\u00ean n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p n\u1ee3 ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/em>).\u201d<\/span><\/span><\/p>\n

L\u01b0u \u00fd:<\/u><\/em><\/strong><\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.11 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC <\/strong>\u00a0b\u1ecf qui \u0111\u1ecbnh m\u1ee9c kh\u1ed1ng ch\u1ebf 1 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi \u0111\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u00a0Kho\u1ea3n chi b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ec9 c\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 tr\u00ean s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.<\/em><\/span><\/p>\n

12. C\u00e1c kho\u1ea3n chi tr\u1ea3 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/strong><\/span>\u00a0<\/strong><\/span><\/h2>\n

13. Chi \u0111\u00f3ng g\u00f3p h\u00ecnh th\u00e0nh ngu\u1ed3n chi ph\u00ed qu\u1ea3n l\u00fd cho c\u1ea5p tr\u00ean<\/strong><\/span>\u00a0<\/strong><\/span><\/h2>\n

14. Ph\u1ea7n chi \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 c\u1ee7a Hi\u1ec7p h\u1ed9i (c\u00e1c Hi\u1ec7p h\u1ed9i n\u00e0y \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i<\/strong><\/span><\/h2>\n

15. Ph\u1ea7n chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n n\u01b0\u1edbc ghi t\u00ean ch\u1ee7 cho thu\u00ea nh\u00e0<\/strong><\/span>\u00a0<\/strong>kh\u00f4ng \u0111\u1ee7 ch\u1ee9ng t\u1eeb<\/strong><\/span><\/span><\/h2>\n

C\u00f4ng ty \u0111i thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n v\u00e0 chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n ti\u1ec1n n\u01b0\u1edbc \u0111\u1ee9ng t\u00ean ch\u1ee7 nh\u00e0 n\u1ebfu kh\u00f4ng \u0111\u1ee7 ch\u1ee9ng t\u1eeb s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. \u0110\u1ec3 bi\u1ebft chi ti\u1ebft h\u01a1n m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau: Quy \u0111\u1ecbnh v\u1ec1 m\u1edbi ti\u1ec1n \u0111i\u1ec7n ti\u1ec1n n\u01b0\u1edbc mang t\u00ean ch\u1ee7 nh\u00e0<\/a><\/span><\/p>\n

16. Ph\u1ea7n chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ph\u00e2n b\u1ed5 theo s\u1ed1 n\u0103m m\u00e0 b\u00ean \u0111i thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc<\/span><\/strong><\/span>\u00a0<\/strong><\/span><\/p>\n

V\u00ed<\/u><\/em><\/strong> d<\/u><\/em><\/strong>\u1ee5:<\/u><\/em><\/strong><\/span><\/p>\n

\u00a0Doanh <\/em>n<\/em>ghi\u1ec7p A thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong 4 n\u0103m v\u1edbi s\u1ed1 ti\u1ec1n thu\u00ea l\u00e0: 400 tri\u1ec7u \u0111\u1ed3ng v\u00e0 thanh to\u00e1n m\u1ed9t l\u1ea7n. Chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed h\u00e0ng n\u0103m l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. Chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00e0ng n\u0103m v\u01b0\u1ee3t tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng th\u00ec ph\u1ea7n v\u01b0\u1ee3t tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em>.<\/span><\/p>\n

17. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh c\u00f3 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed l\u00e3i vay s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. \u0110\u1ec3 bi\u1ebft c\u1ee5 th\u1ec3 h\u01a1n \u0111\u00f3 l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed l\u00e3i vay n\u00e0o m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft sau: Chi ph\u00ed l\u00e3i vay 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

18. Tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec3m 2.19 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u01a1c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

”\u00a0Tr\u00edch, l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng kh\u00f4ng theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng: d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp v\u00e0 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/em><\/span><\/p>\n

19. C\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n, theo chu k\u1ef3 m\u00e0 \u0111\u1ebfn h\u1ebft k\u1ef3 h\u1ea1n, h\u1ebft chu k\u1ef3 ch\u01b0a chi ho\u1eb7c chi kh\u00f4ng h\u1ebft<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.20 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n, theo chu k\u1ef3 kh\u00f4ng \u0111\u01b0\u01a1c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

\u201c <\/em>C\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n, theo chu k\u1ef3\u00a0 m\u00e0 \u0111\u1ebfn h\u1ebft k\u1ef3 h\u1ea1n, h\u1ebft chu k\u1ef3 ch\u01b0a chi ho\u1eb7c chi kh\u00f4ng h\u1ebft.<\/em><\/span><\/p>\n

C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc bao g\u1ed3m: <\/em>tr\u00edch tr\u01b0\u1edbc v\u1ec1 s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo chu k\u1ef3, c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 t\u00ednh doanh thu nh\u01b0ng c\u00f2n ti\u1ebfp t\u1ee5c ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 trong nhi\u1ec1u n\u0103m nh\u01b0ng c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u00e3 t\u00ednh to\u00e0n b\u1ed9 v\u00e0o doanh thu c\u1ee7a n\u0103m thu ti\u1ec1n) v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc kh\u00e1c.<\/em><\/span><\/p>\n

20. L\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.22 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u01a1c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

” L\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u1eeb l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf).”<\/span><\/em>
\n<\/span><\/em>M\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i<\/span> :\u00a0<\/span><\/em>Quy \u0111\u1ecbnh t\u1eeb 2015 : \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/a><\/span><\/span><\/p>\n

21. Chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c (bao g\u1ed3m c\u1ea3 chi t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p) kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 tr\u00ean<\/strong><\/span><\/p>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2105\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.23 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

”\u00a0Chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c (bao g\u1ed3m c\u1ea3 chi t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p) kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y”<\/em><\/span><\/p>\n

\u0110\u1ec3 bi\u1ebft chi ti\u1ebft h\u01a1n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi kho\u1ea3n chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y: H\u1ed3 s\u01a1 chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

22. Chi t\u00e0i tr\u1ee3 cho y t\u1ebf v\u00e0 chi t\u00e0i tr\u1ee3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 tr\u00ean<\/strong><\/span><\/p>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.24 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2104\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 chi t\u00e0i tr\u1ee3 y t\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

” <\/span>Chi t\u00e0i tr\u1ee3 cho y t\u1ebf kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y”<\/em><\/span><\/p>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.25 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2104\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 chi kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

“\u00a0Chi t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y”<\/em><\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh cho c\u00e1c kho\u1ea3n chi n\u00e0y m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i b\u00e0i vi\u1ebft: T\u00e0i tr\u1ee3 cho thi\u00ean tai v\u00e0 t\u00e0i tr\u1ee3 cho y t\u1ebf \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

23. Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng; Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a, l\u00e0m nh\u00e0 chong\u01b0\u1eddi\u00a0<\/strong><\/span>ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 tr\u00ean<\/strong><\/span><\/span><\/h2>\n

Theo \u0110i\u1ec1u 4 \u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.26 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

”\u00a0Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y; Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a, l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y”<\/em><\/span><\/p>\n

. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 tr\u00ean v\u00e0 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh c\u1ee7a c\u00e1c kho\u1ea3n chi t\u00e0i tr\u1ee3 tr\u00ean m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i b\u00e0i vi\u1ebft:<\/span>\u00a0Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft<\/a><\/span><\/span><\/p>\n

24. Chi t\u00e0i tr\u1ee3 nghi\u00ean c\u1ee9u khoa h\u1ecdc kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh; chi t\u00e0i tr\u1ee3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; chi t\u00e0i tr\u1ee3 kh\u00f4ng theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf –\u00a0 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2105\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.27 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi t\u00e0i tr\u1ee3 nghi\u00ean c\u1ee9u khoa h\u1ecdc kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

”\u00a0Chi t\u00e0i tr\u1ee3 nghi\u00ean c\u1ee9u khoa h\u1ecdc kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh; chi t\u00e0i tr\u1ee3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; chi t\u00e0i tr\u1ee3 kh\u00f4ng theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.”<\/em><\/span><\/p>\n

25. Ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam v\u01b0\u1ee3t m\u1ee9c\u00a0quy \u0111\u1ecbnh<\/span><\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec3m 4 Th\u00f4ng t\u01b0 96\/2014\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.28 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN:<\/span><\/p>\n

”\u00a0Ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam v\u01b0\u1ee3t m\u1ee9c chi ph\u00ed t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/em><\/span><\/p>\n

\"C\u00e1c<\/span><\/p>\n

 <\/p>\n

26. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c; C\u00e1c kho\u1ea3n chi \u0111\u00e3 \u0111\u01b0\u1ee3c chi t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p;<\/strong> Chi ph\u00ed mua th\u1ebb h\u1ed9i vi\u00ean s\u00e2n g\u00f4n, chi ph\u00ed ch\u01a1i g\u00f4n<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.29 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

”\u00a0C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c; C\u00e1c kho\u1ea3n chi \u0111\u00e3 \u0111\u01b0\u1ee3c chi t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p; Chi ph\u00ed mua th\u1ebb h\u1ed9i vi\u00ean s\u00e2n g\u00f4n, chi ph\u00ed ch\u01a1i g\u00f4n.”<\/em><\/span><\/p>\n

27. Ph\u1ea7n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, <\/strong>kinh doanh casino v\u01b0\u1ee3t qu\u00e1 4% doanh thu<\/strong> ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino<\/strong><\/span><\/h2>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.30 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

”\u00a0Ph\u1ea7n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino v\u01b0\u1ee3t qu\u00e1 4% doanh thu ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino .”<\/span><\/em><\/span><\/p>\n

28. C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu tinh thu\u1ebf tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/strong><\/span><\/h2>\n

C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN. Ngo\u00e0i ra c\u00f3 m\u1ed9t s\u1ed1 kho\u1ea3n chi v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. \u0110\u1ec3 hi\u1ec3u chi ti\u1ebft h\u01a1n v\u1ec1 n\u1ed9i dung tr\u00ean m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i b\u00e0i vi\u1ebft: C\u00e1c kho\u1ea3n chi \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u1ee5 th\u1ec3 sau: <\/span><\/p>\n

Nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 t\u00ednh chi chi tham quan ngh\u1ec9 m\u00e1t, ngh\u1ec9 \u0111\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\u00a0<\/a><\/span><\/p>\n

29. Chi v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n trong giai \u0111oa\u0323n \u0111\u00e2\u0300u t\u01b0 \u0111\u00ea\u0309 hi\u0300nh tha\u0300nh ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh<\/span><\/strong><\/span><\/p>\n

30. Chi \u1ee7ng h\u1ed9 \u0111\u1ecba ph\u01b0\u01a1ng; chi \u1ee7ng h\u1ed9 c\u00e1c \u0111o\u00e0n th\u1ec3, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i; chi t\u1eeb thi\u1ec7n (tr\u1eeb kho\u1ea3n chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai,l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a, l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft;t\u00e0i tr\u1ee3 cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, t\u00e0i tr\u1ee3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt,t\u00e0i tr\u1ee3 theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n n\u00eau <\/span>tr\u00ean.<\/span><\/span><\/strong><\/span><\/p>\n

31. Kho\u1ea3n chi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu (tr\u1eeb c\u1ed5 phi\u1ebfu thu\u1ed9c lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3) v\u00e0 c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu (tr\u1eeb c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu thu\u1ed9c lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3), mua b\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u0103ng, gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p.<\/span><\/strong><\/span><\/p>\n

32. S\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n v\u01b0\u1ee3t m\u1ee9c th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a n\u0103m.<\/span><\/strong><\/span><\/h2>\n

33. C\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh x\u1ed5 s\u1ed1, kinh doanh ch\u1ee9ng kho\u00e1n<\/span> v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c th\u00f9 kh\u00e1c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/strong><\/span><\/h2>\n

34. C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kha\u0301c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1ead<\/span>t<\/strong><\/span><\/h2>\n

35. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo tho\u1ea3 thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, doanh thu nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/span>\u00a0<\/strong><\/span><\/span><\/h2>\n

36. Chi ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb<\/strong><\/span><\/p>\n

Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

” Chi ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb d\u01b0\u1edbi \u0111\u00e2y:<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n th\u00ec h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n v\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n m\u00e0 t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n c\u00f3 tho\u1ea3 thu\u1eadn doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n th\u00ec h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n m\u00e0 t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n c\u00f3 th\u1ecfa thu\u1eadn ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n ch\u01b0a bao g\u1ed3m thu\u1ebf (thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) v\u00e0 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ch\u00ed ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n bao g\u1ed3m c\u1ea3 ph\u1ea7n thu\u1ebf n\u1ed9p thay cho c\u00e1 nh\u00e2n.”<\/em><\/span><\/p>\n

Sau khi x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu\u00a0 nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0i vi\u1ebft: C\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam: C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n

 <\/p>\n

\u00a0<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Doanh nghi\u1ec7p ph\u00e1t sinh r\u1ea5t nhi\u1ec1u kho\u1ea3n chi ph\u00ed\u00a0trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh,trong \u0111\u00f3 c\u00f3 nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. K\u1ebf to\u00e1n Centax xin chia s\u1ebb nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p Nh\u1eefng kho\u1ea3n..<\/p>\n","protected":false},"author":7,"featured_media":6331,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[217],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1949"}],"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=1949"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1949\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6331"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1949"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

Nh\u1eefng h\u00e0ng h\u00f3a n\u00e0o c\u00f3 th\u1ec3 l\u1eadp b\u1ea3ng k\u00ea mua h\u00e0ng m\u1eabu 01\/TNDN v\u00e0 h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 g\u00ec?\u00a0<\/span>M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i b\u00e0i vi\u1ebft: H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u01b0a chi ph\u00ed mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/span><\/p>\n