{"id":20970,"date":"2016-03-13T09:39:36","date_gmt":"2016-03-13T09:39:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20970"},"modified":"2016-03-14T04:23:49","modified_gmt":"2016-03-14T04:23:49","slug":"hoi-dap-95-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20970","title":{"rendered":"H\u1ecfi \u0110\u00e1p 95"},"content":{"rendered":"

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

C\u00f4ng ty t\u00f4i c\u00f3 thu\u00ea nh\u00e0 c\u1ee7a h\u1ed9 c\u00e1 nh\u00e2n v\u1edbi chi ph\u00ed 7.000.000\u0111\/th\u00e1ng. V\u1eady c\u00f4ng ty t\u00f4i c\u1ea7n l\u00e0m nh\u1eefng th\u1ee7 t\u1ee5c n\u00e0o \u0111\u1ec3 chi ph\u00ed \u0111\u00f3 l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o TNDN. em xin ch\u00e2n th\u00e0nh c\u1ea3m \u01a1n!<\/span><\/p>\n

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

C\u00f4ng ty b\u1ea1n thu\u00ea nh\u00e0 c\u00f3 v\u1edbi chi ph\u00ed 7 tri\u1ec7u\/th\u00e1ng t\u1ee9c l\u00e0 nh\u1ecf h\u01a1n 8,4 tri\u1ec7u\/th\u00e1ng, th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, nh\u01b0ng b\u1ea1n ph\u1ea3i l\u00e0m b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m:<\/span><\/p>\n

– H\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0<\/span><\/p>\n

– Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/p>\n

– CMT photo c\u1ee7a ch\u1ee7 nh\u00e0<\/span><\/p>\n

– B\u1ea3ng k\u00ea 01\/TNDN (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a>)<\/span><\/p>\n

L\u01b0u \u00fd :<\/strong> <\/em><\/span><\/p>\n

Nh\u00e0 \u0111i thu\u00ea ph\u1ea3i s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh, v\u00e0 \u0111\u1ecba ch\u1ec9 kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c ghi trong \u0111\u0103ng k\u00fd kinh doanh\u00a0<\/span><\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ee7 nh\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN, thu\u1ebf GTGT nh\u01b0ng v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i.<\/em><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft li\u00ean quan t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

Ti\u1ec1n thu\u00ea nh\u00e0 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

Chi ph\u00ed s\u1eeda ch\u1eefa v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng \u0111i thu\u00ea \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

N\u0103m 2013 c\u00f4ng ty c\u00f3 ph\u00e1t sinh 01 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng v\u1edbi gi\u00e1 tr\u1ecb l\u00e0 150.000.000\u0111\u1ed3ng. Trong n\u0103m 2013 \u0111\u00e3 thanh to\u00e1n 50.000.000\u0111\u1ed3ng. Th\u00e1ng 02 n\u0103m 2015 c\u00f4ng ty thanh to\u00e1n n\u1ed1t ph\u1ea7n c\u00f2n l\u1ea1i l\u00e0 100.000.000\u0111\u1ed3ng. V\u1eady cho em h\u1ecfi ph\u1ea7n thanh to\u00e1n n\u1ee3 100.000.000 \u0111\u1ed3ng 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 \u0110i\u1ec3m c \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201cc)\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.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 7: Th\u00e1ng 8 n\u0103m 2014 doanh nghi\u1ec7p A c\u00f3 mua h\u00e0ng h\u00f3a \u0111\u00e3 c\u00f3 h\u00f3a \u0111\u01a1n v\u00e0 gi\u00e1 tr\u1ecb ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng ch\u01b0a thanh to\u00e1n. Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014, doanh nghi\u1ec7p A \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb mua h\u00e0ng h\u00f3a n\u00e0y. Sang n\u0103m 2015, doanh nghi\u1ec7p A c\u00f3 th\u1ef1c hi\u1ec7n thanh to\u00e1n gi\u00e1 tr\u1ecb mua h\u00e0ng h\u00f3a n\u00e0y b\u1eb1ng ti\u1ec1n m\u1eb7t do v\u1eady doanh nghi\u1ec7p A 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 v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015).\u201d<\/em><\/span><\/p>\n

V\u1eady ph\u1ea7n thanh to\u00e1n n\u1ee3 t\u1eeb n\u0103m 2013 l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng (thanh to\u00e1n v\u00e0o th\u00e1ng 2\/2015) l\u00e0 kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft:\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\u00f4ng ty t\u00f4i mua \u00f4 t\u00f4 c\u1ee7a c\u00e1 nh\u00e2n A tr\u1ecb gi\u00e1 85 tri\u1ec7u v\u00e0 \u0111\u00e3 n\u1ed9p l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 l\u00e0 85 tri\u1ec7u *2%= 1,7 tri\u1ec7u. Cho t\u00f4i h\u1ecfi:<\/span><\/p>\n

    \n
  1. Ghi nh\u1eadn TSC\u0110 nh\u01b0 th\u1ebf n\u00e0o?\u0110\u1ecbnh kho\u1ea3n<\/span><\/li>\n
  2. Chi ph\u00ed tr\u00edch kh\u1ea5u hao c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/span><\/li>\n<\/ol>\n

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

      \n
    1. T\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 4 th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

      \u201cNguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm (k\u1ec3 c\u1ea3 mua m\u1edbi v\u00e0 c\u0169): l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng (+) c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i), c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0: l\u00e3i ti\u1ec1n vay ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1; chi ph\u00ed n\u00e2ng c\u1ea5p; chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed; l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c.\u201d<\/em><\/span><\/p>\n

      V\u1eady c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec nguy\u00ean gi\u00e1 c\u1ee7a \u00f4 t\u00f4 khi mua v\u1ec1 bao g\u1ed3m gi\u00e1 mua th\u1ef1c t\u1ebf + ph\u00ed tr\u01b0\u1edbc b\u1ea1<\/span><\/p>\n

      \u0110\u1ecbnh kho\u1ea3n: N\u1ee3 TK 211 : 85 + 1,7 = 86,7 tri\u1ec7u<\/span><\/p>\n

      \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 331: 86,7 tri\u1ec7u<\/span><\/p>\n

        \n
      1. T\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 6 th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> v\u00e0 \u0111i\u1ec1u 4 th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda d\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u 6 th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/li>\n<\/ol>\n

        \u201c1.<\/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.<\/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.\u201d<\/em><\/span><\/p>\n

        T\u1ea1i kho\u1ea3n 2.2 \u0111i\u1ec1u 6 th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> v\u00e0 \u0111i\u1ec1u 4 th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u 6 th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 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

        \u201c<\/em>2.2.<\/em><\/strong> Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n

          \n
        1. a) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/em><\/span><\/li>\n<\/ol>\n

          Ri\u00eang t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p nh\u01b0: nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, th\u01b0 vi\u1ec7n, nh\u00e0 tr\u1ebb, khu th\u1ec3 thao v\u00e0 c\u00e1c thi\u1ebft b\u1ecb, n\u1ed9i th\u1ea5t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1eafp \u0111\u1eb7t trong c\u00e1c c\u00f4ng tr\u00ecnh n\u00eau tr\u00ean; b\u1ec3 ch\u1ee9a n\u01b0\u1edbc s\u1ea1ch, nh\u00e0 \u0111\u1ec3 xe; xe \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u00e0 \u1edf tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, chi ph\u00ed mua s\u1eafm m\u00e1y, thi\u1ebft b\u1ecb l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao 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

          b) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea mua t\u00e0i ch\u00ednh).<\/em><\/span><\/p>\n

          c) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/em><\/span><\/p>\n

          d) Ph\u1ea7n tr\u00edch kh\u1ea5u hao v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/em>\u201d<\/em><\/span><\/p>\n

          C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, chi ph\u00ed kh\u1ea5u hao \u00f4 t\u00f4 c\u1ee7a b\u1ea1n n\u1ebfu \u00f4 t\u00f4 \u0111\u00f3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p th\u00ec \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 TNDN.<\/span><\/p>\n

          V\u1eady nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o th\u00ec chi ph\u00ed kh\u1ea5u hao TSC\u0110 l\u1ea1i kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb? M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/p>\n

          Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u hao TSC\u0110 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

          Kh\u1ea5u hao t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng SXKD \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 t\u00f4i c\u00f3 vay v\u1ed1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 mua s\u1eafm TSC\u0110 \u0111\u1ec3 kinh doanh. H\u1ee3p \u0111\u1ed3ng vay v\u1ed1n h\u1ea1n tr\u1ea3 c\u1ea3 g\u1ed1c v\u00e0 l\u00e3i chia \u0111\u1ec1u trong v\u00f2ng 15 th\u00e1ng. V\u1eady kho\u1ea3n chi ph\u00ed l\u00e3i vay n\u00e0y \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh hay ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110?<\/span><\/p>\n

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

          T\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 4 th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

            \n
          1. X\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh:<\/em><\/span><\/li>\n<\/ol>\n

            a) TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm:<\/em><\/span><\/p>\n

            Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm (k\u1ec3 c\u1ea3 mua m\u1edbi v\u00e0 c\u0169): l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng (+) c\u00e1c kho\u1ea3n thu\u1ebf (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i), c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u1ea3i chi ra t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng nh\u01b0: l\u00e3i ti\u1ec1n vay ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c d\u1ee1; chi ph\u00ed n\u00e2ng c\u1ea5p; chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed; l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c.\u201d<\/em><\/span><\/p>\n

            C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p khi mua TSC\u0110 ch\u01b0a \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng th\u00ec c\u00f4ng ty h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed l\u00e3i vay tr\u00ean v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110; khi TSC\u0110 \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh th\u00ec chi ph\u00ed l\u00e3i ti\u1ec1n vay h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3.<\/span><\/p>\n

            \u00a0M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan:\u00a0<\/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

            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\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 5:<\/strong><\/span><\/p>\n

            C\u00f4ng ty c\u00f3 x\u00e2y d\u1ef1ng th\u00eam 1 kho m\u1edbi tr\u00ean \u0111\u1ea5t thu\u00ea c\u1ee7a th\u00e0nh vi\u00ean c\u00f4ng ty, kho m\u1edbi c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u00e0i s\u1ea3n c\u1ee7a C\u00f4ng ty hay kh\u00f4ng?<\/span><\/p>\n

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

            T\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 3 th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 ti\u00eau chu\u1ea9n v\u00e0 nh\u1eadn bi\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

            \u201c1. T\u01b0 li\u1ec7u lao \u0111\u1ed9ng l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh c\u00f3 k\u1ebft c\u1ea5u \u0111\u1ed9c l\u1eadp, ho\u1eb7c l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ri\u00eang l\u1ebb li\u00ean k\u1ebft v\u1edbi nhau \u0111\u1ec3 c\u00f9ng th\u1ef1c hi\u1ec7n m\u1ed9t hay m\u1ed9t s\u1ed1 ch\u1ee9c n\u0103ng nh\u1ea5t \u0111\u1ecbnh m\u00e0 n\u1ebfu thi\u1ebfu b\u1ea5t k\u1ef3 m\u1ed9t b\u1ed9 ph\u1eadn n\u00e0o th\u00ec c\u1ea3 h\u1ec7 th\u1ed1ng kh\u00f4ng th\u1ec3 ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c, n\u1ebfu tho\u1ea3 m\u00e3n \u0111\u1ed3ng th\u1eddi c\u1ea3 ba ti\u00eau chu\u1ea9n d\u01b0\u1edbi \u0111\u00e2y th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/em><\/span><\/p>\n

            a) Ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111\u00f3;<\/em><\/span><\/p>\n

            b) C\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m tr\u1edf l\u00ean;<\/em><\/span><\/p>\n

            c) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch tin c\u1eady v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30.000.000 \u0111\u1ed3ng (Ba m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng) tr\u1edf l\u00ean\u201d.<\/em><\/span><\/p>\n

            C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean n\u1ebfu t\u00e0i s\u1ea3n \u0111\u00f3 th\u1ecfa m\u00e3n c\u00e1c y\u00eau c\u1ea7u tr\u00ean th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p v\u00e0 tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh.<\/span><\/p>\n

            H\u00e0ng th\u00e1ng doanh nghi\u1ec7p th\u01b0\u1eddng\u00a0ph\u1ea3i ti\u1ebfn h\u00e0nh tr\u00edch kh\u1ea5u hao c\u1ee7a t\u00e0i s\u1ea3n? V\u1eady c\u00e1ch t\u00ednh nh\u01b0 th\u1ebf n\u00e0o? M\u1eddi b\u1ea1n theo d\u00f5i t\u1ea1i\u00a0\u0111\u00e2y:\u00a0<\/span><\/p>\n

            C\u00f4ng v\u0103n s\u1ed1 1580\/CT-TTHT h\u01b0\u1edbng d\u1eabn v\u1ec1 ph\u00e2n b\u1ed5 v\u00e0 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/span><\/p>\n

            T\u00ednh Kh\u1ea5u hao T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng trong excel<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

            H\u1ecfi \u0111\u00e1p 95 chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p v\u1ec1: Quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh mua s\u1eafm. Ti\u00eau chu\u1ea9n nh\u1eadn bi\u1ebft t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. K\u1ebf to\u00e1n Centax gi\u1edbi thi\u1ec7u qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 95, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":22336,"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\/20970"}],"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=20970"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20970\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22336"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20970"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}