{"id":2050,"date":"2015-07-13T16:59:54","date_gmt":"2015-07-13T16:59:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2050"},"modified":"2015-08-05T10:03:18","modified_gmt":"2015-08-05T10:03:18","slug":"chi-tai-tro-lam-nha-tinh-nghia-cho-nguoi-ngheo-lam-nha-dai-doan-ket","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2050","title":{"rendered":"Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-2051\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chi-tai-tro-lam-nha-tinh-nghia-300x225.jpg\" alt=\"Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft\" width=\"247\" height=\"185\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chi-tai-tro-lam-nha-tinh-nghia-300x225.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chi-tai-tro-lam-nha-tinh-nghia-1024x768.jpg 1024w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Chi-tai-tro-lam-nha-tinh-nghia.jpg 1200w\" sizes=\"(max-width: 247px) 100vw, 247px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Kho\u1ea3n chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a, l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u1ed3 s\u01a1 g\u1ed3m nh\u1eefng g\u00ec? <strong><a href=\"https:\/\/centax.dsoftware.vn\/\">K\u1ebf to\u00e1n Centax<\/a><\/strong>\u00a0m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 14pt; color: #000000;\"><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u00ecnh th\u1ee9c chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 4 <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>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.26 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\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> c\u00f3 qui \u0111\u1ecbnh nh\u01b0 sau v\u1ec1 t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c <\/em><em>\u0110\u1ed1i v\u1edbi chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn t\u00e0i tr\u1ee3 l\u00e0 h\u1ed9 ngh\u00e8o theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. H\u00ecnh th\u1ee9c t\u00e0i tr\u1ee3: t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt \u0111\u1ec3 x\u00e2y nh\u00e0 cho h\u1ed9 ngh\u00e8o b\u1eb1ng c\u00e1ch tr\u1ef1c ti\u1ebfp ho\u1eb7c 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<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. H\u1ed3 s\u01a1 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a, l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft<\/strong><\/span><\/h2>\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 2.26 Kho\u1ea3n 2 \u0110i\u1ec1u 4 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 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a, l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft 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, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u00e0i tr\u1ee3 l\u00e0 b\u00ean nh\u1eadn t\u00e0i tr\u1ee3 (theo m\u1eabu s\u1ed1 06\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC); v\u0103n b\u1ea3n x\u00e1c nh\u1eadn h\u1ed9 ngh\u00e8o c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng (\u0111\u1ed1i v\u1edbi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o); 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).<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn t\u00e0i tr\u1ee3 l\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 th\u00ec h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 bao 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 v\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 l\u00e0 b\u00ean nh\u1eadn t\u00e0i tr\u1ee3; 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; font-size: 12pt;\">Nh\u01b0 v\u1eadt, kho\u1ea3n chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a, l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng qui \u0111\u1ecbnh \u1edf tr\u00ean ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 th\u00ec kho\u1ea3n t\u00e0i chi \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ec3 t\u00ednh chi ph\u00ed t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; T\u00e0i tr\u1ee3 th\u00f4ng qua c\u01a1 quan t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p v\u00e0 \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 (\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/mau-06tndn-bien-ban-xac-nhan-tai-tro-xay-nha-tinh-nghia\/\" target=\"_blank\">M\u1eabu s\u1ed1 06\/TNDN)<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u0103n b\u1ea3n x\u00e1c nh\u1eadn h\u1ed9 ngh\u00e8o c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a ( N\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng \u00a0hi\u1ec7n v\u1eadt)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb chi ti\u1ec1n ( N\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211;<em> T\u00e0i tr\u1ee3 tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi ngh\u00e8o:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi nh\u1eadn t\u00e0i tr\u1ee3 ( \u00a0<a href=\"https:\/\/centax.dsoftware.vn\/mau-06tndn-bien-ban-xac-nhan-tai-tro-xay-nha-tinh-nghia\/\" target=\"_blank\">M\u1eabu s\u1ed1 06\/TNDN<\/a>)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u0103n b\u1ea3n x\u00e1c nh\u1eadn h\u1ed9 ngh\u00e8o c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a ( N\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng \u00a0hi\u1ec7n v\u1eadt)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb chi ti\u1ec1n ( N\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea3i t\u1ea1i \u0111\u00e2y:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/mau-06tndn-bien-ban-xac-nhan-tai-tro-xay-nha-tinh-nghia\/\" target=\"_blank\">M\u1eabu s\u1ed1 06\/TNDN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi\u00a0b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-va-can-cu-tinh-thue-thu-nhap-doanh-nghiep\/\">C\u00e1c 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;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/\">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","protected":false},"excerpt":{"rendered":"<p>Kho\u1ea3n chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a, l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 h\u1ed3 s\u01a1  g\u1ed3m nh\u1eefng g\u00ec? K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft<\/p>\n","protected":false},"author":7,"featured_media":6398,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[344,343],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2050"}],"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=2050"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2050\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6398"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2050"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}