{"id":2027,"date":"2015-07-13T16:04:13","date_gmt":"2015-07-13T16:04:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2027"},"modified":"2015-08-05T09:44:22","modified_gmt":"2015-08-05T09:44:22","slug":"ho-so-chi-tai-tro-cho-giao-duc-de-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2027","title":{"rendered":"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"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-2028\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chi-tai-tro-cho-giao-duc-300x225.jpg\" alt=\"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 - \u1ea3nh ch\u00ednh\" width=\"253\" height=\"190\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chi-tai-tro-cho-giao-duc-300x225.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chi-tai-tro-cho-giao-duc.jpg 434w\" sizes=\"(max-width: 253px) 100vw, 253px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chi nh\u1eefng kho\u1ea3n chi t\u00e0i tr\u1ee3 gi\u00e1o d\u1ee5c. Nh\u1eefng kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c, c\u00f3 h\u1ed3 s\u01a1 \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi \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. <strong><a href=\"https:\/\/centax.dsoftware.vn\/\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb \u00a0v\u1edbi c\u00e1c b\u1ea1n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u1ed3 s\u01a1 \u00a0chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng 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)<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 4\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong>\u00a0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.23 Kho\u1ea3n 2 \u0110i\u1ec1u 6 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 <strong>78\/2014\/TT-BTC<\/strong><\/a>\u00a0 quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">\u201c2.22.Chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c (bao g\u1ed3m c\u1ea3 <strong>chi t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p<\/strong>) 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:<\/span><br \/>\n<\/em><span style=\"font-size: 12pt;\"><em>a. T\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c g\u1ed3m: t\u00e0i tr\u1ee3 cho c\u00e1c tr\u01b0\u1eddng h\u1ecdc c\u00f4ng l\u1eadp, d\u00e2n l\u1eadp v\u00e0 t\u01b0 th\u1ee5c thu\u1ed9c h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c m\u00e0 kho\u1ea3n t\u00e0i tr\u1ee3 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n trong c\u00e1c tr\u01b0\u1eddng h\u1ecdc; T\u00e0i tr\u1ee3 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ph\u1ee5c v\u1ee5 gi\u1ea3ng d\u1ea1y, h\u1ecdc t\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a tr\u01b0\u1eddng h\u1ecdc; T\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a tr\u01b0\u1eddng; T\u00e0i tr\u1ee3 h\u1ecdc b\u1ed5ng cho h\u1ecdc sinh, sinh vi\u00ean thu\u1ed9c c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u01a1 s\u1edf s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Gi\u00e1o d\u1ee5c (t\u00e0i tr\u1ee3 tr\u1ef1c ti\u1ebfp cho h\u1ecdc sinh, sinh vi\u00ean ho\u1eb7c th\u00f4ng qua c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, th\u00f4ng qua c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt); T\u00e0i tr\u1ee3 cho c\u00e1c cu\u1ed9c thi v\u1ec1 c\u00e1c m\u00f4n h\u1ecdc \u0111\u01b0\u1ee3c gi\u1ea3ng d\u1ea1y trong tr\u01b0\u1eddng h\u1ecdc m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia d\u1ef1 thi l\u00e0 ng\u01b0\u1eddi h\u1ecdc; t\u00e0i tr\u1ee3 \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00e1c Qu\u1ef9 khuy\u1ebfn h\u1ecdc gi\u00e1o d\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o<\/em><em>\u201d<\/em><\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>L\u01b0u \u00fd:<\/u><\/em><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110i\u1ec1u 4<\/em><strong><em> Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/em><\/strong><em>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.23 Kho\u1ea3n 2 \u0110i\u1ec1u 6 <strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> h\u01b0\u1edbng d\u1eabn chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c bao g\u1ed3m c\u1ea3 chi t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u00f4ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p\u00a0<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, nh\u01b0ng \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn nh\u1eefng kho\u1ea3n t\u00e0i tr\u1ee3 n\u00e0y ph\u1ea3i l\u00e0 c\u00e1c tr\u01b0\u1eddng c\u00f4ng l\u1eadp, ho\u0103c d\u00e2n l\u1eadp thu\u1ed9c h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i tr\u1ee3 c\u00f3 th\u1ec3 l\u00e0 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t k\u1ef9 thu\u1eadt, t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean, t\u00e0i tr\u1ee3 h\u1ecdc b\u1ed5ng, t\u00e0i tr\u1ee3 c\u00e1c cu\u00f4c thi chuy\u00ean m\u00f4n, ho\u1eb7c th\u00e0nh l\u1eadp c\u00e1c qu\u1ef9 khuy\u1ebfn h\u1ecdc<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh \u00a0kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 4 <strong>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.23 Kho\u1ea3n 2 \u0110i\u1ec1u 6 <strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong>\u00a0h\u01b0\u1edbng d\u1eabn h\u1ed3 s\u01a1 t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c\u00a0nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em><span style=\"font-size: 12pt;\">&#8221;\u00a0H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c g\u1ed3m: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u01a1 s\u1edf kinh doanh l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c h\u1ee3p ph\u00e1p l\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3, h\u1ecdc sinh, sinh vi\u00ean (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) nh\u1eadn t\u00e0i tr\u1ee3 (theo m\u1eabu s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC); k\u00e8m theo ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng ho\u00e1 (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).&#8221;<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"text-decoration: underline;\"><em>K\u1ebft lu\u1eadn:<\/em><\/span>\u00a0<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh nh\u01b0 \u0111\u00e3 quy \u0111\u1ecbnh \u1edf tr\u00ean\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o\u00a0chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n chi t\u00e0i tr\u1ee3 kh\u00f4ng \u0111\u1ee7 h\u1ed3 s\u01a1, kh\u00f4ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a b\u00ean nh\u1eadn t\u00e0i tr\u1ee3, 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<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea3i t\u1ea1i \u0111\u00e2y:<a href=\"https:\/\/centax.dsoftware.vn\/mau-03tndn-bien-ban-xac-nhan-tai-tro-cho-giao-duc\/\" target=\"_blank\">\u00a0M\u1eabu s\u1ed1 03\/TNDN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau khi x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Link: <a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-va-can-cu-tinh-thue-thu-nhap-doanh-nghiep\/\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem th\u00eam: <a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/\">C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng kho\u1ea3n chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c ph\u1ea3i \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ho\u1eb7c, c\u00f3 h\u1ed3 s\u01a1 \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi \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. K\u1ebf to\u00e1n Centax xin chia s\u1ebb 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 theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":6384,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[355],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2027"}],"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=2027"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2027\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6384"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2027"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}