{"id":20958,"date":"2016-03-13T09:20:37","date_gmt":"2016-03-13T09:20:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20958"},"modified":"2016-03-14T04:14:34","modified_gmt":"2016-03-14T04:14:34","slug":"hoi-dap-94","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20958","title":{"rendered":"H\u1ecfi \u0110\u00e1p 94"},"content":{"rendered":"

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

Chi ti\u1ec1n b\u1ed3i d\u01b0\u1ee1ng t\u1ea1i ch\u1ed7 cho nh\u00e2n vi\u00ean trong c\u00f4ng ty nh\u00e2n ng\u00e0y l\u1ec5 t\u1ebft, \u0111\u01a1n v\u1ecb l\u1eadp danh s\u00e1ch v\u00e0 chi ti\u1ec1n, kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN hay kh\u00f4ng?<\/span><\/p>\n

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

Theo \u0110i\u1ec3m 2.6 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb:<\/span><\/p>\n

\u201c<\/em><\/strong>2.6.<\/em><\/strong>\u00a0<\/em>Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n

a) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

b) C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.<\/em>\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean khi doanh nghi\u1ec7p chi ti\u1ec1n b\u1ed3i d\u01b0\u1ee1ng t\u1ea1i ch\u1ed7 cho nh\u00e2n vi\u00ean trong C\u00f4ng ty nh\u00e2n ng\u00e0y l\u1ec5 t\u1ebft, \u0111\u01a1n v\u1ecb l\u1eadp danh s\u00e1ch v\u00e0 l\u1eadp phi\u1ebfu chi ti\u1ec1n, kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c t\u00ednh tr\u1eeb v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u1ebfu kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, Quy ch\u1ebf th\u01b0\u1edfng v\u00e0 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb chi k\u00e8m theo.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u00e0y l\u1ec5 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/a>\u00a0<\/span><\/p>\n

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

Ho\u00e1 \u0111\u01a1n mua h\u00e0ng th\u00f4ng th\u01b0\u1eddng m\u00e0 kh\u00f4ng k\u00ea khai thu\u1ebf c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00f4ng?<\/span><\/p>\n

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

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

\u201c<\/em><\/strong>1.<\/em><\/strong> Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi <\/em>kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb <\/em>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:<\/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 doanh nghi\u1ec7p.<\/em><\/span><\/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.<\/em><\/span><\/p>\n

c) <\/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.\u201d<\/em><\/span><\/p>\n

V\u1eady h\u00f3a \u0111\u01a1n mua h\u00e0ng th\u00f4ng th\u01b0\u1eddng c\u1ee7a b\u1ea1n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh ch\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean. H\u00f3a \u0111\u01a1n c\u1ee7a b\u1ea1n ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

H\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p l\u00e0:<\/span><\/p>\n

– H\u00f3a \u0111\u01a1n do B\u1ed9 t\u00e0i ch\u00ednh(T\u1ed5ng c\u1ee5c thu\u1ebf) ph\u00e1t h\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf cung c\u1ea5p cho c\u00e1c c\u01a1 s\u1edf kinh doanh.<\/span><\/p>\n

– H\u00f3a \u0111\u01a1n do c\u00e1c c\u01a1 s\u1edf kinh doanh t\u1ef1 in theo m\u1eabu quy \u0111\u1ecbnh v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn cho s\u1eed d\u1ee5ng.<\/span><\/p>\n

– H\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c DN l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

B\u00e0i vi\u1ebft li\u00ean quan:\u00a0C\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

C\u00e1c kho\u1ea3n chi mang t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i theo Th\u00f4ng t\u01b0 151\/2014 doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c chi b\u1eb1ng ti\u1ec1n kh\u00f4ng? N\u1ebfu chi b\u1eb1ng ti\u1ec1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hay kh\u00f4ng?<\/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>quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c<\/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\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; 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 (<\/em>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.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1c kho\u1ea3n chi mang t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i c\u1ee7a c\u00f4ng ty \u0111\u01b0\u1ee3c chi b\u1eb1ng ti\u1ec1n v\u00e0 kho\u1ea3n ph\u00fac l\u1ee3i \u0111\u00f3 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 th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/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

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

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

C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, trong h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ecfa thu\u1eadn thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f4ng ty n\u1ed9p thay th\u00ec ti\u1ec1n thu\u1ebf TNCN C\u00f4ng ty n\u1ed9p thay c\u00f3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.37 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

“2.37.Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, doanh thu nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n doanh nghi\u1ec7p n\u1ed9p thay l\u00e0 kho\u1ea3n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng \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

G\u1eafn li\u1ec1n v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ea3o hi\u1ec3m\u00a0ph\u00e1t sinh trong doanh nghi\u1ec7p, v\u1eady kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u1ec3\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb c\u1ea7n c\u00f3 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:\u00a0Chi ph\u00ed mua b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec c\u1ea7n nh\u1eefng \u0111i\u1ec1u ki\u1ec7n g\u00ec?<\/a><\/span><\/p>\n

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

Khi C\u00f4ng ty mua l\u1ea1i xe c\u0169 c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh n\u00ean kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n m\u00e0 ch\u1ec9 c\u00f3 ch\u1ee9ng t\u1eeb mua b\u00e1n th\u00ec c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o TSC\u0110 kh\u00f4ng?<\/span><\/p>\n

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

Theo \u0110i\u1ec3m 2.4 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em><\/strong>2.4.<\/em><\/strong> 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 78\/2014\/TT-BTC) 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).\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty b\u1ea1n mua xe c\u0169 c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec c\u00f4ng ty \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea 01\/TNDN k\u00e8m theo h\u1ee3p \u0111\u1ed3ng (ho\u1eb7c th\u1ecfa thu\u1eadn) mua b\u00e1n gi\u1eefa 2 b\u00ean, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n, chuy\u1ec3n t\u00ean ch\u01b0\u1edbc b\u1ea1… \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c ghi nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u1ebfu t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn l\u00e0m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

V\u1eady chi ph\u00ed kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c tr\u1eeb th\u00ec bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 94 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng v\u1ec1: Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, K\u1ebf to\u00e1n Centax gi\u1edbi thi\u1ec7u c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 94, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22335,"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\/20958"}],"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=20958"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20958\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22335"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20958"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}