{"id":2046,"date":"2015-07-13T16:42:24","date_gmt":"2015-07-13T16:42:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2046"},"modified":"2015-08-05T10:03:16","modified_gmt":"2015-08-05T10:03:16","slug":"tai-tro-cho-thien-tai-va-tai-tro-cho-y-te-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2046","title":{"rendered":"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"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-2047\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chi-tai-tro-cho-viec-khac-phuc-hau-qua-thien-tai-v\u00e0-chi-tai-tro-y-te-300x203.jpg\" alt=\"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 - \u1ea3nh ch\u00ednh\" width=\"225\" height=\"152\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chi-tai-tro-cho-viec-khac-phuc-hau-qua-thien-tai-v\u00e0-chi-tai-tro-y-te-300x203.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chi-tai-tro-cho-viec-khac-phuc-hau-qua-thien-tai-v\u00e0-chi-tai-tro-y-te.jpg 450w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c d\u00f9ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 t\u00e0i tr\u1ee3 cho kh\u00e1c ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai v\u00e0 cho y t\u1ebf. Nh\u01b0ng \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt. V\u1eady chi t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai v\u00e0 t\u00e0i tr\u1ee3 cho y t\u1ebf \u00a0cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o, v\u00e0 h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c th\u1ebf n\u00e0o \u0111\u1ec3 c\u00e1c 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\u1ebf TNDN. <strong><a href=\"https:\/\/centax.dsoftware.vn\/\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb b\u00e0i vi\u1ebft T\u00e0i tr\u1ee3 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<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Qui \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n chi t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai v\u00e0 t\u00e0i tr\u1ee3 cho y t\u1ebf<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.1. Chi t\u00e0i tr\u1ee3 cho kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 4\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\"><strong>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC\u00a0<\/strong><\/a>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.25 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 78\/2014\/TT-BTC\u00a0<\/a>c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c <\/em><em>T\u00e0i tr\u1ee3 cho kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai g\u1ed3m: t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt \u0111\u1ec3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; c\u00e1 nh\u00e2n b\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai th\u00f4ng qua m\u1ed9t 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.<\/em><em>\u201d<\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2. Chi t\u00e0i tr\u1ee3 cho y t\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0111i\u1ec1u 4\u00a0<strong>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.24 Kho\u1ea3n 2 \u0110i\u1ec1u 4 <strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><em>\u201c <\/em><em>T\u00e0i tr\u1ee3 cho y t\u1ebf g\u1ed3m: t\u00e0i tr\u1ee3 cho c\u00e1c c\u01a1 s\u1edf y t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 y t\u1ebf 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 b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf \u0111\u00f3; t\u00e0i tr\u1ee3 thi\u1ebft b\u1ecb y t\u1ebf, d\u1ee5ng c\u1ee5 y t\u1ebf, thu\u1ed1c ch\u1eefa b\u1ec7nh; t\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf; chi t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi b\u1ecb b\u1ec7nh th\u00f4ng qua m\u1ed9t 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.<\/em><\/span><span style=\"font-size: 12pt;\"><em>\u00a0<\/em><\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>K\u1ebft lu\u1eadn :<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai v\u00e0 t\u00e0i tr\u1ee3 cho y t\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng\u00a0t\u00e0i tr\u1ee3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i tr\u1ee3 \u0111\u1ec3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i tr\u1ee3 cho\u00a0c\u00e1 nh\u00e2n b\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai th\u00f4ng qua m\u1ed9t 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<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i tr\u1ee3 cho c\u00e1c b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i tr\u1ee3 cho\u00a0ng\u01b0\u1eddi b\u1ecb b\u1ec7nh th\u00f4ng qua m\u1ed9t 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<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>H\u00ecnh th\u1ee9c t\u00e0i tr\u1ee3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i tr\u1ee3 d\u1ee5ng c\u1ee5, thi\u1ebft b\u1ecb y t\u1ebf, thu\u1ed1c ch\u1eefa b\u1ec7nh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean<\/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 cho kho\u1ea3n chi t\u00e0i tr\u1ee3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 do thi\u00ean tai v\u00e0 chi t\u00e0i tr\u1ee3 y t\u1ebf\u00a0<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai g\u1ed3m:<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec3m 2.25 kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8221;\u00a0<em>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai g\u1ed3m:\u00a0 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 doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) l\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3 (theo m\u1eabu s\u1ed1 05\/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;<\/em><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.2. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho y t\u1ebf<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.24 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8221;\u00a0H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho y t\u1ebf 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 doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3 (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) theo m\u1eabu s\u1ed1 04\/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;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>H\u1ed3 s\u01a1 t\u00e0i tr\u1ee3 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 :<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Bi\u00ean b\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p v\u00e0 c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3 ( M\u1eabu 04\/TNDN, 05\/TNDN)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a ( N\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ch\u1ee9ng t\u1eeb chi ti\u1ec1n m\u1eb7t ( N\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n chi t\u00e0i tr\u1ee3 cho kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 do thi\u00ean tai v\u00e0 chi t\u00e0i tr\u1ee3 y t\u1ebf ph\u1ea3i chi \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 nh\u01b0 quy \u0111\u1ecbnh tr\u00ean th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea3i t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-04tndn-bien-ban-xac-nhan-tai-tro-y-te\/\" target=\"_blank\">M\u1eabu s\u1ed1 04\/TNDN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-05tndn-bien-ban-xac-nhan-tai-tro-khac-phuc-hau-qua-thien-tai\/\" target=\"_blank\">M\u1eabu s\u1ed1 05\/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 tr\u00ean khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan sau<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-chi-phi-duoc-tru-khi-tinh-thue-tndn\/\">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><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/chi-phi-tai-tro-cho-giao-duc\/\">H\u1ed3 s\u01a1 chi t\u00e0i tr\u1ee3 gi\u00e1o d\u1ee5c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\u00a0<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c d\u00f9ng chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 t\u00e0i tr\u1ee3 cho kh\u00e1c ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai v\u00e0 cho y t\u1ebf. Nh\u01b0ng \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u1ed3 s\u01a1 ph\u1ea3i \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt. V\u1eady chi t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai v\u00e0 t\u00e0i tr\u1ee3 cho y t\u1ebf  cho nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0o, v\u00e0 h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c th\u1ebf n\u00e0o \u0111\u1ec3 c\u00e1c 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\u1ebf TNDN<\/p>\n","protected":false},"author":7,"featured_media":6400,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[354],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2046"}],"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=2046"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2046\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6400"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2046"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}