{"id":1980,"date":"2015-07-13T09:43:08","date_gmt":"2015-07-13T09:43:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1980"},"modified":"2015-08-05T09:18:58","modified_gmt":"2015-08-05T09:18:58","slug":"chi-phi-lai-vay-khong-duoc-tinh-vao-chi-phi-duoc-tru-khi-tinh-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1980","title":{"rendered":"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"},"content":{"rendered":"

\"Chi<\/span><\/h2>\n

Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00e1c doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i \u0111i vay v\u1ed1n v\u00e0 tr\u1ea3 l\u00e3i vay. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i kho\u1ea3n chi ph\u00ed l\u00e3i vay n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf b\u1edfi 2 \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n

– Vay c\u1ee7a t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng : Kh\u1ed1ng ch\u1ebf m\u1ee9c l\u00e3i su\u1ea5t<\/span><\/p>\n

– Vay khi v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u01b0a g\u00f3p \u0111\u1ee7 : Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e3i vay v\u00e0o chi ph\u00ed<\/span><\/p>\n

K\u1ebf to\u00e1n Centax<\/a> <\/strong>xin chia s\u1ebb nh\u1eefng kho\u1ea3n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo qui \u0111\u1ecbnh m\u1edbi nh\u1ea5t \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/span><\/p>\n

1.\u00a0M\u1ee9c l\u00e3i su\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/span><\/h2>\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p vay v\u1ed1n c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 v\u1ed1n nh\u00e0n r\u1ed7i. V\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, l\u00e3i su\u1ea5t ti\u1ec1n vay c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Nh\u01b0ng n\u1ebfu doanh nghi\u1ec7p vay v\u1ed1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7 l\u00e3i ti\u1ec1n vay v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, n\u1ebfu l\u00e3i su\u1ea5t v\u01b0\u1ee3t qu\u00e1 1.5 l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1<\/span><\/p>\n

Theo \u0110i\u1ec3m 2.17 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> v\u00e0 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BT<\/strong>C<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c <\/em><\/strong>Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.<\/em>\u201d<\/em><\/span><\/p>\n

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

C\u00f4ng ty A \u0111i vay ti\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n 500 tri\u1ec7u \u0111\u1ed3ng v\u1edbi l\u00e3i su\u1ea5t tr\u1ea3 cho c\u00e1 nh\u00e2n l\u00e0 1,5%\/th\u00e1ng<\/span><\/p>\n

M\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay l\u00e0 0,8%\/th\u00e1ng<\/span><\/p>\n

V\u1eady chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n 01 th\u00e1ng l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng x 1,5% = 7,500,000 \u0111\u1ed3ng\/th\u00e1ng<\/span><\/p>\n

Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb: 0,8% x 150% x 500 tri\u1ec7u \u0111\u1ed3ng = 6.000.000 \u0111\u1ed3ng\/th\u00e1ng<\/span><\/p>\n

Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb: 7,500,000 \u2013 6,000,000 = 1,000,000<\/span><\/p>\n

2. Vay v\u1ed1n khi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/strong><\/span>\u00a0ch\u01b0a g\u00f3p \u0111\u1ee7<\/span><\/strong><\/span><\/span><\/h2>\n

Theo \u0110i\u1ec3m 2.18 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> v\u00e0 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> <\/strong>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c <\/em>Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0<\/em> \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, trong qu\u00e1 tr\u00ecnh kinh doanh c\u00f3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec kho\u1ea3n chi n\u00e0y \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.<\/em><\/span><\/p>\n

Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

\u00a0<\/em>– <\/em>Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu th\u00ec to\u00e0n b\u1ed9 l\u00e3i ti\u1ec1n vay l\u00e0 kho\u1ea3n chi\u00a0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/em><\/span><\/p>\n

\u00a0– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n:<\/em><\/span><\/p>\n