{"id":20307,"date":"2016-01-20T04:09:33","date_gmt":"2016-01-20T04:09:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20307"},"modified":"2016-02-16T01:38:10","modified_gmt":"2016-02-16T01:38:10","slug":"hoi-dap-14","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20307","title":{"rendered":"H\u1ecfi \u0110\u00e1p 14"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1:<\/strong><\/span><\/p>\n

Cho em h\u1ecfi c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n v\u1ec1 tr\u01b0\u1eddng h\u1ee3p chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng? T\u1ed5ng ti\u1ec1n thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 s\u1ed1 ti\u1ec1n t\u1ed5ng h\u00e0ng tr\u1eeb \u0111i chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng \u0111\u00fang kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 22, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng (n\u1ebfu c\u00f3) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, doanh s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c t\u00ednh \u0111i\u1ec1u ch\u1ec9nh tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a l\u1ea7n mua cu\u1ed1i c\u00f9ng ho\u1eb7c k\u1ef3 ti\u1ebfp sau. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c l\u1eadp khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh (k\u1ef3) chi\u1ebft kh\u1ea5u h\u00e0ng b\u00e1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh k\u00e8m b\u1ea3ng k\u00ea c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, s\u1ed1 ti\u1ec1n, ti\u1ec1n thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh. C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n v\u00e0 b\u00ean mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh doanh thu mua, b\u00e1n, thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean b\u1ea1n vi\u1ebft ho\u00e1 \u0111\u01a1n theo \u0111\u01a1n gi\u00e1 \u0111\u00e3 chi\u1ebft kh\u1ea5u, n\u1ebfu ch\u1ec9 chi\u1ebft kh\u1ea5u tr\u00ean 1 ho\u00e1 \u0111\u01a1n. N\u1ebfu chi\u1ebft kh\u1ea5u cho nhi\u1ec1u ho\u00e1 \u0111\u01a1n, th\u00ec b\u1ea1n vi\u1ebft theo \u0111\u01a1n gi\u00e1 ch\u01b0a chi\u1ebft kh\u1ea5u, sau \u0111\u00f3, t\u00ednh t\u1ed5ng chi\u1ebft kh\u1ea5u v\u00e0 tr\u1eeb \u0111i tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf GTGT, gi\u00e1 thanh to\u00e1n l\u00e0 gi\u00e1 \u0111\u00e3 tr\u1eeb \u0111i chi\u1ebft kh\u1ea5u.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p, m\u1eddi b\u1ea1n \u0111\u1ecdc xem chi ti\u1ebft t\u1ea1i \u0111\u00e2y:<\/span>C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng<\/a><\/span><\/span><\/p>\n

Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i theo t\u1eebng l\u1ea7n mua h\u00e0ng<\/a><\/span><\/p>\n

C\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi k\u1ebft th\u00fac ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i<\/a><\/span><\/p>\n

Vi\u1ebft h\u00f3a \u0111\u01a1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng<\/a><\/span><\/p>\n

V\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 th\u1ebf n\u00e0o, m\u1eddi b\u1ea1n \u0111\u1ecdc xem t\u1ea1i \u0111\u00e2y:H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau nhi\u1ec1u l\u1ea7n mua h\u00e0ng<\/a><\/span><\/p>\n

H\u1ea1ch to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i sau k\u1ef3 khuy\u1ebfn m\u1ea1i<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 2:<\/strong>\u00a0<\/strong><\/span><\/p>\n

C\u00f4ng ty t\u00f4i l\u00e0 \u0111\u01a1n v\u1ecb kinh doanh x\u0103ng d\u1ea7u. Kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh th\u00ec khi xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT t\u00f4i ph\u1ea3i xu\u1ea5t theo ng\u00e0y n\u00e0o. N\u1ebfu trong tr\u01b0\u1eddng h\u1ee3p b\u00e1n l\u1ebb ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec t\u00f4i c\u00f3 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 theo \u0110i\u1ec3m a, Kho\u1ea3n 2, \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>2. C\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n<\/em><\/span><\/p>\n

\u201c<\/em>a) Ti\u00eau th\u1ee9c \u201cNg\u00e0y th\u00e1ng n\u0103m\u201d l\u1eadp h\u00f3a \u0111\u01a1n<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng b\u00e1n l\u1ebb cho ng\u01b0\u1eddi mua th\u01b0\u1eddng xuy\u00ean l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh; cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/em>\u201d\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> S\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb x\u0103ng d\u1ea7u, n\u1ebfu ng\u01b0\u1eddi mua kh\u00f4ng y\u00eau c\u1ea7u l\u1ea5y ho\u00e1 \u0111\u01a1n, cu\u1ed1i ng\u00e0y \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp chung m\u1ed9t ho\u00e1 \u0111\u01a1n cho t\u1ed5ng doanh thu ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y ho\u00e1 \u0111\u01a1n ph\u00e1t sinh trong ng\u00e0y.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb b\u00e1n l\u1ebb x\u0103ng, d\u1ea7u ng\u01b0\u1eddi mua th\u01b0\u1eddng xuy\u00ean l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p b\u00e1n l\u1ebb m\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec cu\u1ed1i ng\u00e0y \u0111\u01a1n v\u1ecb ph\u1ea3i l\u1eadp chung m\u1ed9t h\u00f3a \u0111\u01a1n cho t\u1ed5ng doanh thu ng\u01b0\u1eddi mua kh\u00f4ng l\u1ea5y h\u00f3a \u0111\u01a1n ph\u00e1t sinh trong ng\u00e0y.<\/span><\/p>\n

C\u00e2u h\u1ecfi 3:<\/strong>\u00a0<\/strong><\/span><\/p>\n

C\u00f3 quy \u0111\u1ecbnh n\u00e0o b\u1eaft DN th\u00e0nh l\u1eadp sau bao l\u00e2u ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng? C\u00f4ng ty em th\u00e0nh l\u1eadp T1\/2014 \u0111\u1ebfn gi\u1edd ch\u01b0a c\u00f3 doanh thu n\u00ean ch\u01b0a \u0111\u1eb7t in h\u00f3a \u0111\u01a1n, v\u1eady c\u00f3 v\u1ea5n \u0111\u1ec1 g\u00ec kh\u00f4ng? N\u0103m nay v\u1eabn ch\u01b0a c\u00f3 doanh thu th\u00ec tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 n\u00ean k\u00e9o d\u00e0i kh\u00f4ng? Hay l\u00e0 em c\u1ee9 \u0111i in h\u00f3a \u0111\u01a1n r\u1ed3i n\u0103m xu\u1ea5t 1-2 c\u00e1i h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

Nh\u01b0 v\u1eady, doanh nghi\u1ec7p b\u1ea1n th\u00e0nh l\u1eadp t\u1eeb th\u00e1ng 1\/2014 m\u00e0 \u0111\u1ebfn b\u00e2y gi\u1edd v\u1eabn ch\u01b0a ph\u00e1t sinh doanh thu th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n. Doanh nghi\u1ec7p b\u1ea1n kh\u00f4ng xu\u1ea5t h\u00f3a \u0111\u01a1n trong tr\u01b0\u1eddng h\u1ee3p m\u00e0 th\u1ef1c s\u1ef1 kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng c\u00f3 doanh thu th\u00ec kh\u00f4ng sao<\/span><\/p>\n

C\u00e2u h\u1ecfi 4:<\/strong>\u00a0<\/strong><\/span><\/p>\n

– C\u00f4ng ty em m\u1edbi th\u00e0nh l\u1eadp, \u0111\u00e3 n\u1ed9p M\u1eabu 06\/GTGT l\u00ean chi c\u1ee5c thu\u1ebf r\u1ed3i, b\u00ean em n\u1ed9p ti\u1ebfp m\u1eabu 3.14 \u0111\u1ec3 xin \u0111\u01b0\u1ee3c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n. Nh\u01b0ng c\u01a1 quan thu\u1ebf \u0111\u00f2i ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 c\u00f4ng ch\u1ee9ng ( v\u00ec th\u1eddi gian thu\u00ea l\u00e0 3 n\u0103m), ch\u1ee9ng minh th\u01b0 nh\u00e2n d\u00e2n c\u1ee7a ch\u1ee7 nh\u00e0 ph\u1ea3i c\u00f4ng ch\u1ee9ng, gi\u1ea5y t\u1edd nh\u00e0 \u0111\u1ea5t, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u0169ng ph\u1ea3i c\u00f4ng ch\u1ee9ng.<\/span>
\n – Nh\u01b0ng em mang h\u1ee3p \u0111\u1ed3ng l\u00ean ph\u01b0\u1eddng c\u00f4ng ch\u1ee9ng th\u00ec tr\u00ean ph\u01b0\u1eddng b\u1ea3o 2 b\u00ean k\u00fd k\u1ebft th\u00ec t\u1ef1 ch\u1ecbu, kh\u00f4ng c\u00f4ng ch\u1ee9ng. C\u00f2n gi\u1ea5y t\u1edd c\u1ee7a ch\u1ee7 nh\u00e0 xin b\u1ed9 c\u00f4ng ch\u1ee9ng th\u00ec ch\u1ee7 nh\u00e0 s\u1ee3 l\u00e0m g\u00ec b\u1ea5t h\u1ee3p ph\u00e1p h\u1ecd c\u0169ng ko cho b\u1ea3n c\u00f4ng ch\u1ee9ng ch\u1ec9 cho b\u1ea3n ph\u00f4 t\u00f4.<\/span>
\n Cho em h\u1ecfi, b\u00ean em ph\u1ea3i l\u00e0m g\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT \u0111\u1eb7t in?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

H\u1ee3p \u0111\u1ed3ng cho thu\u00ea nh\u00e0 kh\u00f4ng y\u00eau c\u1ea7u ph\u1ea3i c\u00f4ng ch\u1ee9ng, tuy nhi\u00ean b\u1ea1n c\u00f3 th\u1ec3 mang ra v\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng \u0111\u1ec3 c\u00f4ng ch\u1ee9ng, kh\u00f4ng n\u00ean c\u00f4ng ch\u1ee9ng \u1edf ph\u01b0\u1eddng.<\/span><\/p>\n

H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1eb7t in bao g\u1ed3m nh\u1eefng g\u00ec, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n

Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in<\/a><\/span><\/p>\n

M\u1eabu 3.15 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 5:<\/strong>\u00a0<\/strong><\/span><\/p>\n

Cho em h\u1ecfi: chi qu\u00e0 t\u1eb7ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng \u1ea1?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 theo \u0110i\u1ec3m a, Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC:<\/span><\/p>\n

\u201c<\/em>7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 nh\u01b0 sau:<\/em><\/strong><\/span><\/p>\n

    \n
  1. a)<\/em><\/strong> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) nh\u01b0 sau:<\/em><\/span><\/li>\n<\/ol>\n

    \u201c<\/em>b) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng ho\u00e1 lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t<\/em>).\u201d\u201d<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty cho, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i l\u1eadp ho\u00e1 \u0111\u01a1n GTGT.<\/span><\/p>\n

    C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    ”\u00a0 – Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t, chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, \u0111\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con\u00a0 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c. T\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u00eau tr\u00ean kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.”<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean kho\u1ea3n chi qu\u00e0 t\u1eb7ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \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.<\/span><\/p>\n

    V\u1eady m\u1ee9c chi n\u00e0o \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 c\u1ea7n c\u00f3 h\u1ed3 s\u01a1 nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o t\u1ea1i \u0111\u00e2y<\/span>: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","protected":false},"excerpt":{"rendered":"

    H\u1ecfi \u0110\u00e1p 14 gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i. Quy \u0111\u1ecbnh v\u1ec1 l\u1eadp, c\u1ea5p h\u00f3a \u0111\u01a1n do C\u1ee5c thu\u1ebf \u0111\u1eb7t in, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf khi chi qu\u00e0 t\u1eb7ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft H\u1ecfi \u0110\u00e1p 14, m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":21020,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2471],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20307"}],"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=20307"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20307\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/21020"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20307"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}