{"id":20954,"date":"2016-03-09T07:44:43","date_gmt":"2016-03-09T07:44:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20954"},"modified":"2016-03-10T07:04:54","modified_gmt":"2016-03-10T07:04:54","slug":"hoi-dap-93","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20954","title":{"rendered":"H\u1ecfi \u0110\u00e1p 93"},"content":{"rendered":"

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

\u0110\u01a1n v\u1ecb mua tranh, n\u1ee9a nh\u01b0ng kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n \u0111\u1ecf v\u00ec thu gom nh\u1ecf l\u1ebb. V\u1eady khi thu mua \u0111\u01a1n v\u1ecb l\u1eadp B\u1ea3ng k\u00ea thu mua m\u1eabu 01\/TNDN c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/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>
\n C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p mua s\u1ea3n ph\u1ea9m l\u00e0 tranh, n\u1ee9a c\u1ee7a ng\u01b0\u1eddi d\u00e2n kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra th\u00ec \u0111\u01b0\u1ee3c l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o m\u1eabu s\u1ed1 01\/TNDN. B\u1ea3ng k\u00ea n\u00e0y c\u00f9ng v\u1edbi ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, bi\u00ean b\u1ea3n giao nh\u1eadn \u0111\u01b0\u1ee3c xem l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. N\u1ebfu doanh nghi\u1ec7p mua s\u1ea3n ph\u1ea9m l\u00e0 tranh, n\u1ee9a c\u1ee7a ng\u01b0\u1eddi thu gom th\u00ec ph\u1ea3i c\u00f3 ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh \u00a0\u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem chi ti\u1ebft m\u1eabu b\u1ea3ng k\u00ea:\u00a0M\u1eabu 01\/TNDN – B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n<\/a><\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i kinh doanh vo\u0309 l\u00f4\u0301p xe va\u0300 di\u0323ch vu\u0323 v\u00e2\u0323n ta\u0309i ha\u0300ng ho\u0301a \u0111\u01b0\u01a1\u0300ng b\u00f4\u0323. Khi c\u00f4ng ty t\u00f4i thay vo\u0309 xe cho xe cu\u0309a c\u00f4ng ty v\u00e2\u0323y t\u00f4i v\u00e2\u0303n pha\u0309i xu\u00e2\u0301t ho\u0301a \u0111\u01a1n GTGT cho c\u00f4ng ty t\u00f4i bi\u0300nh th\u01b0\u01a1\u0300ng nh\u01b0 cho c\u00f4ng ty kha\u0301c. V\u1eady chi phi\u0301 \u0111o\u0301 c\u00f4ng ty t\u00f4i ti\u0301nh va\u0300o chi phi\u0301 \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 khi ti\u0301nh thu\u00ea\u0301 TNDN va\u0300 \u0111\u01b0a va\u0300o gia\u0301 v\u00f4\u0301n co\u0301 \u0111\u01b0\u01a1\u0323c kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC<\/a> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh nh\u01b0 sau:<\/span><\/p>\n

\u201c7.S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 nh\u01b0 sau:<\/em><\/span><\/p>\n

a) 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<\/span><\/p>\n

Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC) nh\u01b0 sau:<\/em><\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a,\u2026 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)\u201d.<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 Kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT- BTC<\/a> quy \u0111\u1ecbnh:<\/span>
\n
\n\u201c2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0 kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/em><\/span><\/p>\n

1. Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/span><\/em><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/em><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/em><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng h\u00f3a, 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.<\/span><\/em><\/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\u2026.\u201d<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty b\u1ea1n xu\u1ea5t h\u00e0ng ho\u00e1 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 b\u1ea1n kh\u00f4ng ph\u1ea3i xu\u1ea5t ho\u00e1 \u0111\u01a1n, kho\u1ea3n chi \u0111\u00f3 ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n

Nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0o\u00a0\u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0o kh\u00f4ng ph\u1ea3i l\u00e0 chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb? 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 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/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\u00e2u h\u1ecfi 3<\/strong><\/span><\/p>\n

Ho\u00e1 \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, C\u00f4ng ty ch\u01b0a thanh to\u00e1n v\u00ec theo h\u1ee3p \u0111\u1ed3ng th\u00ec 5 n\u0103m sau m\u1edbi thanh to\u00e1n. V\u1eady kho\u1ea3n chi ph\u00ed v\u00e0 thu\u1ebf GTGT c\u1ee7a ho\u00e1 \u0111\u01a1n n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed v\u00e0 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf trong n\u0103m 2015 hay kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 1, Kho\u1ea3n 10 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 15 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> ng\u00e0y 25\/8\/2014 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a> ng\u00e0y 10\/10\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 15. \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/em><\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u01a1 s\u1edf kinh doanh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u1eb1ng v\u0103n b\u1ea3n, ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p \u0111\u1ec3 k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.”<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 quy \u0111\u1ecbnh:<\/span><\/p>\n

“1.Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanhnghi\u1ec7p;<\/span><\/em><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/em><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, 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.<\/span><\/em><\/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.<\/span><\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean 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 v\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t 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 c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed n\u00e0y).”<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n GTGT mua v\u00e0o trong n\u0103m 2015 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean nh\u01b0ng \u0111\u01a1n v\u1ecb ch\u01b0a thanh to\u00e1n cho b\u00ean b\u00e1n do ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n th\u00ec \u0111\u01a1n v\u1ecb v\u1eabn \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c t\u00ednh tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m 2015. \u0110\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n c\u00f4ng ty b\u1ea1n ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, n\u1ebfu kh\u00f4ng s\u1ebd ph\u1ea3i k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/span><\/p>\n

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

C\u00f4ng ty c\u00f3 m\u00e1y m\u00f3c s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 c\u00f4ng tr\u00ecnh nh\u01b0 m\u00e1y \u0111\u00e0o, m\u00e1y \u1ee7i, m\u00e1y khoan \u0111\u00e1 c\u0169, c\u00f4ng ty c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c nhi\u00ean li\u1ec7u kh\u00f4ng? N\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd th\u00ec khi s\u1eed d\u1ee5ng nhi\u00ean li\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a chi ph\u00ed nhi\u00ean li\u1ec7u v\u00e0o t\u00ednh tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/span><\/p>\n

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

Theo quy \u0111\u1ecbnh tr\u01b0\u1edbc<\/strong>:<\/span><\/p>\n

Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.3 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

\u201c2.3.<\/em>\u00a0<\/em>Chi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c ti\u00eau hao h\u1ee3p l\u00fd.<\/em><\/span><\/p>\n

Doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh. \u0110\u1ecbnh m\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb \u0111\u1ea7u n\u0103m ho\u1eb7c \u0111\u1ea7u k\u1ef3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 l\u01b0u t\u1ea1i doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, h\u00e0ng h\u00f3a Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c ti\u00eau hao th\u00ec th\u1ef1c hi\u1ec7n theo \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean<\/u> th\u00ec:<\/span><\/p>\n

– \u00a0Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e2y d\u1ef1ng qu\u1ea3n l\u00fd \u0111\u1ecbnh m\u1ee9c ti\u00eau hao\u00a0nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

– \u0110\u1ecbnh m\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb \u0111\u1ea7u n\u0103m ho\u1eb7c \u0111\u1ea7u k\u1ef3 s\u1ea3n xu\u1ea5t v\u00e0\u00a0l\u01b0u t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n

– N\u1ebfu m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, h\u00e0ng h\u00f3a Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c ti\u00eau hao th\u00ec th\u1ef1c hi\u1ec7n theo \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh.<\/span><\/p>\n

Theo q<\/strong>uy \u0111\u1ecbnh m\u1edbi<\/strong>:<\/span><\/p>\n

\u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec3m 2.3, Kho\u1ea3n 2, \u0110i\u1ec1u 4 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6, Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

\u201c2.3. Ph\u1ea7n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao<\/em>\u00a0<\/em>nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng ho\u00e1<\/em>\u00a0<\/em>\u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady,<\/strong>\u00a0theo quy \u0111\u1ecbnh n\u00e0y th\u00ec:<\/span><\/p>\n

– Doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao\u00a0nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a t\u1eeb \u0111\u1ea7u k\u1ef3 s\u1ea3n xu\u1ea5t, nh\u01b0ng kh\u00f4ng ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf m\u00e0 l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb, xu\u1ea5t tr\u00ecnh khi ki\u1ec3m tra.<\/span><\/p>\n

– Chi ph\u00ed v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0l\u00e0\u00a0c\u00e1c chi ph\u00ed v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng ho\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh\u00a0\u0111\u1ecbnh m\u1ee9c.<\/span><\/p>\n

Quy \u0111\u1ecbnh n\u00e0y t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 06\/08\/2015 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2015.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

Doanh thu x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/a><\/span><\/p>\n

C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n

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

C\u00e1c 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 th\u00ec c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed?<\/span><\/p>\n

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

Theo \u0110i\u1ec3m 2.30 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>:<\/span><\/p>\n

\u201c<\/em><\/strong>2.30.<\/em><\/strong>\u00a0<\/em>C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb c\u00e1c kho\u1ea3n chi sau:<\/em><\/span><\/p>\n

\u2026<\/em>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 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; chi b\u1ea3o hi\u1ec3m tai n\u1ea1n, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.6, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.11 \u0110i\u1ec1u n\u00e0y) 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

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh 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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia (:) 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec: Vi\u1ec7c x\u00e1c \u0111\u1ecbnh 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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia (:) s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng trong n\u0103m.<\/em><\/span><\/p>\n

Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh (kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m tr\u01b0\u1edbc chi trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf).\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty c\u00f3 ph\u00e1t sinh c\u00e1c 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 th\u00ec tu\u1ef3 thu\u1ed9c v\u00e0o n\u1ed9i dung c\u1ee7a kho\u1ea3n chi ph\u00fac l\u1ee3i m\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 ho\u00e1 \u0111\u01a1n hay ch\u1ee9ng t\u1eeb. C\u00e1c 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 n\u1ebfu l\u00e0 h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 m\u00e0 \u0111\u01a1n v\u1ecb ph\u1ea3i mua ngo\u00e0i \u0111\u1ec3 chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i c\u00f3 ho\u00e1 \u0111\u01a1n. C\u00e1c 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 n\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 \u0111\u01a1n v\u1ecb ph\u1ea3i mua ngo\u00e0i \u0111\u1ec3 chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u01b0 chi b\u1eb1ng ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi \u0111\u00e1m hi\u1ebfu, h\u1ef7\u2026 th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb nh\u01b0 b\u1ea3n sao gi\u1ea5y k\u1ebft h\u00f4n, gi\u1ea5y ch\u1ee9ng t\u1eed, k\u00e8m phi\u1ebfu chi c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadn.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan\u00a0\u0111\u1ebfn chi ph\u00ed ph\u00fac l\u1ee3i :<\/span><\/p>\n

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

C\u00f4ng v\u0103n s\u1ed1: 2632\/CT-TTHT v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i<\/a><\/span><\/p>\n

\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0110\u00e1p 93 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng v\u1ec1: Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN? \u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf. K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0110\u00e1p 93, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22327,"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\/20954"}],"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=20954"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20954\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22327"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20954"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}