{"id":2022,"date":"2015-07-13T15:48:32","date_gmt":"2015-07-13T15:48:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2022"},"modified":"2018-02-24T01:50:44","modified_gmt":"2018-02-24T01:50:44","slug":"quy-dinh-moi-nhat-ve-viec-do-bo-muc-khong-che-chi-phi-quang-cao-tiep-thi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2022","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 vi\u1ec7c d\u1ee1 b\u1ecf m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb"},"content":{"rendered":"

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

Theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> c\u00f3 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p b\u1ecb kh\u1ed1ng ch\u1ebf, nh\u01b0 l\u00e0 chi ph\u00ed qu\u1ea3ng c\u00e1o ti\u1ebfp th\u1ecb , khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi; chi ti\u1ebfp t\u00e2n, h\u1ed9i ngh\u1ecb, kh\u00e1nh ti\u1ebft, chi cho, bi\u1ebfu t\u1eb7ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5….\u00a0M\u1ee9c kh\u1ed1ng ch\u1ebf n\u00e0y l\u00e0 15% nh\u01b0ng ch\u1ec9 \u00e1p d\u1ee5ng cho n\u0103m quy\u1ebft to\u00e1n n\u0103m 2014. N\u0103m 2015 nh\u1eefng kho\u1ea3n chi n\u00e0y kh\u00f4ng c\u00f2n b\u1ecb kh\u1ed1ng ch\u1ebf n\u1eefa. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb s\u1ef1 thay \u0111\u1ed5i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi \u0111\u00f3 theo qui \u0111\u1ecbnh m\u1edbi nh\u1ea5t \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. Qui \u0111\u1ecbnh c\u0169 v\u1ec1 m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u00ean<\/span><\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 2.21 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> c\u00f3 qui \u0111\u1ecbnh v\u1ec1 m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb.. nh\u01b0 sau:<\/span><\/p>\n

\u201c2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:
\n<\/span><\/em><\/span><\/p>\n

2.21.Ph\u1ea7n chi v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb<\/em>,<\/em> bao g\u1ed3m: chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi; chi ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb; chi h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, chi h\u1ed7 tr\u1ee3 chi ph\u00ed; chi cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.
\n<\/em><\/span>T\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi kh\u1ed1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y; \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m gi\u00e1 mua c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n ra. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 mua c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n ra bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3). \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c th\u00f9 nh\u01b0 x\u1ed5 s\u1ed1, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, \u0111\u1eb7t c\u01b0\u1ee3c, casino th\u00ec t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m chi ph\u00ed tr\u1ea3 th\u01b0\u1edfng.
\n<\/em><\/span>C\u00e1c kho\u1ea3n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ecb kh\u1ed1ng ch\u1ebf n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m:<\/em><\/span><\/span><\/p>\n

– Kho\u1ea3n hoa h\u1ed3ng b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m; hoa h\u1ed3ng tr\u1ea3 cho c\u00e1c \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00fang gi\u00e1.<\/em><\/span><\/p>\n

– Kho\u1ea3n hoa h\u1ed3ng tr\u1ea3 cho nh\u00e0 ph\u00e2n ph\u1ed1i c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n hoa h\u1ed3ng th\u00ec ph\u1ea3i k\u00ea khai t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c hoa h\u1ed3ng th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi chi tr\u1ea3 thu nh\u1eadp.<\/em><\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ph\u00e1t sinh trong n\u01b0\u1edbc ho\u1eb7c ngo\u00e0i n\u01b0\u1edbc (n\u1ebfu c\u00f3) nh\u01b0: Chi ph\u00ed nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng: th\u0103m d\u00f2, kh\u1ea3o s\u00e1t, ph\u1ecfng v\u1ea5n, thu th\u1eadp, ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 th\u00f4ng tin; chi ph\u00ed ph\u00e1t tri\u1ec3n v\u00e0 h\u1ed7 tr\u1ee3 nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng; chi ph\u00ed thu\u00ea t\u01b0 v\u1ea5n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n v\u00e0 h\u1ed7 tr\u1ee3 nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng; Chi ph\u00ed tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m v\u00e0 t\u1ed5 ch\u1ee9c h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m th\u01b0\u01a1ng m\u1ea1i: chi ph\u00ed m\u1edf ph\u00f2ng ho\u1eb7c gian h\u00e0ng tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; chi ph\u00ed thu\u00ea kh\u00f4ng gian \u0111\u1ec3 tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; chi ph\u00ed v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; chi ph\u00ed v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u.<\/em>\u201d<\/em><\/span><\/p>\n

2. Qui \u0111\u1ecbnh m\u1edbi v\u1ec1 vi\u1ec7c d\u1ee1 b\u1ecf m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u00ean<\/strong><\/span>\u00a0<\/em><\/span><\/span><\/h2>\n

\u00a0Theo \u0110i\u1ec1m m Kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt s\u1ed1 32\/2013\/QH13<\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 ph\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb… kh\u00f4ng \u0111\u01b0\u01a1c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n

” m. Ph\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, hoa h\u1ed3ng m\u00f4i gi\u1edbi, ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb, h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, h\u1ed7 tr\u1ee3 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb….”<\/em><\/span><\/p>\n

Theo Kho\u1ea3n 4 \u0110i\u1ec1u 1 Lu\u1eadt s\u1ed1 71\/2014\/QH13<\/a><\/strong>\u00a0c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2015\u00a0<\/strong>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13\u00a0<\/strong>c\u00f3 qui \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“B\u00e3i b\u1ecf \u0111i\u1ec3m m kho\u1ea3n 2 \u0110i\u1ec1u 9.”<\/span><\/p>\n

Nh\u01b0 v\u1eady, sang n\u0103m 2015 \u0111\u00e3 d\u1ee1 b\u1ecf m\u1ee9c kh\u1ed1ng ch\u1ebf 15% \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u00a0chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi, ti\u1ebfp t\u1eadn, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb, h\u1ed7 tr\u1ee3 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Tuy nhi\u00ean c\u00e1c b\u1ea1n c\u0169ng l\u01b0u \u00fd, m\u1ee9c chi nh\u1eefng kho\u1ea3n n\u00e0y ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu c\u1ee7a c\u00e1c n\u0103m v\u00e0 c\u1ee7a nh\u1eefng \u0111\u01a1n v\u1ecb c\u00f9ng \u0111\u1ecba \u00a0b\u00e0n.<\/span><\/p>\n

M\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0 vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n theo d\u00f5i c\u00e1c kho\u1ea3n chi b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1c kho\u1ea3n chi b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0 nguy\u00ean li\u1ec7u<\/a><\/span><\/p>\n

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

K\u1ebf to\u00e1n Centax xin chia s\u1ebb Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 vi\u1ec7c d\u1ee1 b\u1ecf m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, chi ph\u00ed khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi.<\/p>\n","protected":false},"author":7,"featured_media":6382,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[356,357],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2022"}],"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=2022"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2022\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6382"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2022"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}