{"id":20943,"date":"2016-03-09T03:45:15","date_gmt":"2016-03-09T03:45:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20943"},"modified":"2016-03-10T07:04:41","modified_gmt":"2016-03-10T07:04:41","slug":"hoi-dap-92","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20943","title":{"rendered":"H\u1ecfi \u0110\u00e1p 92"},"content":{"rendered":"

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

Ti\u1ec1n ph\u1ee5 c\u1ea5p trang ph\u1ee5c cho c\u00f4ng nh\u00e2n 1 n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 5.000.000 \u0111\u1ed3ng l\u00e0 \u0111\u00e3 bao g\u1ed3m trang ph\u1ee5c b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng v\u00e0 ti\u1ec1n hay ch\u1ec9 tr\u1ee3 c\u1ea5p b\u1eb1ng ti\u1ec1n c\u00f2n gi\u00e1 tr\u1ecb hi\u1ec7n v\u1eadt t\u00ednh ri\u00eang?<\/span><\/p>\n

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

Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt. Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN.<\/span><\/p>\n

Theo \u0110i\u1ec3m 2.6 Kho\u1ea3n 2 \u0110i\u1ec1u 6\u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>\u00a0c\u00f3 quy \u0111inh v\u1ec1 kho\u1ea3n chi trang ph\u1ee5c kh\u00f4ng \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 nh\u01b0 sau:<\/span><\/p>\n

\u201c Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/em>
\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/em>
\n\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/em><\/em><\/span><\/p>\n

Theo \u0110i\u1ec3m 2.7 Kho\u1ea3n 2 \u0110i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.6 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2104\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/em>
\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m, b\u1eb1ng hi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/em>
\n\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.\u201d<\/em><\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1eeb Th\u00f4ng t\u01b0 96\/2015\/TT-BTC <\/a>\u0111\u00e3 b\u1ecf m\u1ee9c kh\u1ed1ng ch\u1ebf 5 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m \u0111\u1ed1i v\u1edbi chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng hi\u1ec7n v\u1eadt v\u00e0 ch\u1ec9 \u00e1p d\u1ee5ng m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u00f3 \u0111\u1ed1i v\u1edbi kho\u1ea3n chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n

– N\u1ebfu chi b\u1eb1ng hi\u1ec7n v\u1eadt <\/strong>s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh to\u00e0n b\u1ed9 v\u00e0o chi ph\u00ed. (N\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb)<\/span><\/p>\n

– N\u1ebfu chi b\u1eb1ng ti\u1ec1n<\/strong> th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 05 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/span><\/p>\n

– N\u1ebfu chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt<\/strong>: Th\u00ec m\u1ee9c chi t\u1ed1i \u0111a v\u1edbi chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m, b\u1eb1ng hi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan:<\/span><\/p>\n

Kho\u1ea3n chi ph\u1ee5 c\u1ea5p ti\u1ec1n x\u0103ng xe, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i \u1edf m\u1ee9c n\u00e0o th\u00ec kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea5y t\u1edd vay ti\u1ec1n ng\u00e2n h\u00e0ng \u0111\u1ec3 l\u1ea5y v\u1ed1n kinh doanh n\u00ean \u0111\u00e3 \u0111i vay ti\u1ec1n c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i. V\u1eady chi ph\u00ed l\u00e3i vay h\u00e0ng th\u00e1ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd cho c\u00f4ng ty hay kh\u00f4ng? <\/span><\/p>\n

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

Theo \u0110i\u1ec3m 2.17, \u0110i\u1ec3m 2.18 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c<\/em><\/strong>2.17.<\/em><\/strong>\u00a0<\/em>Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.<\/em><\/span><\/p>\n

2.18.\u00a0<\/em><\/strong>Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0\u00a0<\/strong>\u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, trong qu\u00e1 tr\u00ecnh kinh doanh c\u00f3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec 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 nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em><\/span><\/p>\n

Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu th\u00ec to\u00e0n b\u1ed9 l\u00e3i ti\u1ec1n vay l\u00e0 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n:<\/em><\/span><\/p>\n

+ N\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng t\u1ef7 l\u1ec7 (%) gi\u1eefa v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n vay nh\u00e2n (x) t\u1ed5ng s\u1ed1 l\u00e3i vay.<\/em><\/span><\/p>\n

+ N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh m\u1ed9t kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu nh\u00e2n (x) l\u00e3i su\u1ea5t c\u1ee7a kho\u1ea3n vay nh\u00e2n (x) th\u1eddi gian g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu.<\/em><\/span><\/p>\n

(L\u00e3i vay th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2.17 \u0110i\u1ec1u n\u00e0y)<\/em>\u201d<\/em> \u00a0\u00a0 <\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 m\u1ee9c l\u00e3i su\u1ea5t 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay. N\u1ebfu c\u00f4ng ty b\u1ea1n ch\u01b0a n\u1ed9p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 hay v\u1ed1n \u0111\u1ea7u t\u01b0 th\u00ec s\u1ed1 ti\u1ec1n vay ph\u1ea3i l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan\u00a0\u0111\u1ebfn chi ph\u00ed l\u00e3i vay t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

Chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay khi ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n<\/a><\/span><\/p>\n

Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e3i vay v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu doanh nghi\u1ec7p t\u1ed3n nhi\u1ec1u ti\u1ec1n m\u1eb7t<\/a><\/span><\/p>\n

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

N\u0103m 2014 C\u00f4ng ty t\u00f4i kinh doanh hoa. Do b\u00ean t\u00f4i to\u00e0n mua hoa c\u1ee7a ng\u01b0\u1eddi d\u00e2n n\u00ean kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n. Chi ph\u00ed mua hoa c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u1ed5ng l\u00e0 600 tri\u1ec7u. Cho t\u00f4i h\u1ecfi: Chi ph\u00ed mua hoa 600 tri\u1ec7u kia c\u00f3 h\u1ee3p l\u00fd kh\u00f4ng? H\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 g\u1ed3m g\u00ec? Xin c\u1ea3m \u01a1n!<\/span><\/p>\n

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

Theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec3m 2.4 Kho\u1ea3n 2 \u0110i\u1ec1u 4 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c<\/em><\/strong>2.4.<\/em><\/strong>\u00a0<\/em>Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo m\u1eabu s\u1ed1 01\/TNDN k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/em>78\/2014\/TT-BTC)<\/em><\/a>\u00a0<\/em>nh\u01b0ng kh\u00f4ng l\u1eadp B\u1ea3ng k\u00ea k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/em><\/span><\/p>\n

– Mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

– Mua s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng l\u00e0m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, song, m\u00e2y, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba ho\u1eb7c nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t th\u1ee7 c\u00f4ng kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

– Mua \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n t\u1ef1 khai th\u00e1c tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

– Mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t;<\/em><\/span><\/p>\n

– Mua t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

– Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh (kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean) c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/em><\/span><\/p>\n

B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c. Doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. C\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean b\u1ea3ng k\u00ea cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ee9c gi\u00e1 \u0111\u1ec3 t\u00ednh l\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u201d<\/em><\/span><\/p>\n

\u00a0Theo quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 chi ph\u00ed mua hoa c\u1ee7a ng\u01b0\u1eddi d\u00e2n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN th\u00ec b\u1ea1n l\u00e0m b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 nh\u01b0 sau:<\/span><\/p>\n

– H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/span><\/p>\n

– Bi\u00ean b\u1ea3n giao nh\u1eadn h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n\u2026<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb thanh to\u00e1n: Ti\u1ec1n m\u1eb7t\u00a0 ho\u1eb7c chuy\u1ec3n kho\u1ea3n.<\/span><\/p>\n

– B\u1ea3ng k\u00ea 01\/TNDN<\/span><\/p>\n

\u00a0\u0110i\u1ec1u ki\u1ec7n\u00a0\u0111\u1ec3\u00a0c\u00e1c kho\u1ea3n chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c cho l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd l\u00e0 g\u00ec v\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0o s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u00a0<\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n

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

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

Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. V\u1eady ho\u00e1 \u0111\u01a1n mua c\u1ee7a C\u1ee5c thu\u1ebf th\u00ec c\u00f3 ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u kh\u00f4ng?<\/span><\/p>\n

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

Theo \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c<\/em>c)\u00a0<\/em>Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em><\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<\/em>t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean\u00a0<\/em>ghi tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed, doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n th\u00ec doanh nghi\u1ec7p \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. Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed n\u00e0y).<\/em><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 s\u1ed1\u00a0<\/em>78\/2014\/TT-BTC<\/em><\/a>\u00a0<\/em>c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, v\u1edbi ho\u00e1 \u0111\u01a1n mua c\u1ee7a C\u1ee5c thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u v\u1eabn ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec m\u1edbi \u0111\u01b0\u1ee3c cho v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan v\u1ec1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t:<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 222\/2013\/N\u0110 – CP ng\u00e0y 31\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec thang m\u00e1y cho c\u00e1c t\u00f2a nh\u00e0 cao t\u1ea7ng. Th\u00e1ng 3 n\u0103m 2015 C\u00f4ng ty c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 trong v\u00f2ng 5 n\u0103m v\u1edbi m\u1ed9t kh\u00e1ch h\u00e0ng. Kh\u00e1ch h\u00e0ng \u0111\u00e3 thanh to\u00e1n ngay to\u00e0n b\u1ed9 ti\u1ec1n d\u1ecbch v\u1ee5 c\u1ee7a 5 n\u0103m. C\u00f4ng ty t\u00f4i mu\u1ed1n x\u00e1c \u0111\u1ecbnh kho\u1ea3n doanh thu \u0111\u00e3 nh\u1eadn n\u00e0y v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m 2015 c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng hay ph\u1ea3i ph\u00e2n b\u1ed5 doanh thu theo s\u1ed1 n\u0103m cung c\u1ea5p d\u1ecbch v\u1ee5?<\/span><\/p>\n

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

Theo \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c<\/em>c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch h\u00e0ng tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a s\u1ed1 n\u0103m thu ti\u1ec1n tr\u01b0\u1edbc chia (:) cho s\u1ed1 n\u0103m thu ti\u1ec1n tr\u01b0\u1edbc.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n. V\u1eady c\u00f4ng ty b\u1ea1n c\u00f3 th\u1ec3 ch\u1ecdn h\u00ecnh th\u1ee9c ph\u00e2n b\u1ed5 doanh thu theo s\u1ed1 n\u0103m cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n \u0111\u1ec1u \u0111\u01b0\u1ee3c.<\/span><\/p>\n

Trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c th\u00ec th\u1eddi\u00a0\u0111i\u1ec3m x\u00e1c\u00a0\u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf l\u00e0 khi n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 doanh thu t\u00ednh thu\u1ebf cho thu\u00ea nh\u00e0 tr\u1ea3 tr\u01b0\u1edbc nhi\u1ec1u k\u1ef3<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 92 chia s\u1ebb c\u00e1c t\u00ecnh hu\u1ed1ng v\u1ec1. Quy \u0111inh v\u1ec1 kho\u1ea3n chi trang ph\u1ee5c kh\u00f4ng \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. Chi ph\u00ed l\u00e3i vay h\u00e0ng th\u00e1ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed c\u00f4ng ty khi vay ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c h\u1ed9 c\u00e1 nh\u00e2n? K\u1ebf to\u00e1n Centax gi\u1edbi thi\u1ec7u c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 92, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22326,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20943"}],"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=20943"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20943\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22326"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20943"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}