{"id":20997,"date":"2016-06-27T00:45:44","date_gmt":"2016-06-27T00:45:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20997"},"modified":"2016-06-30T01:46:34","modified_gmt":"2016-06-30T01:46:34","slug":"hoi-dap-108","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20997","title":{"rendered":"H\u1ecfi \u0110\u00e1p 108"},"content":{"rendered":"

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

Chi khen th\u01b0\u1edfng c\u00e1 nh\u00e2n c\u00f3 th\u00e0nh t\u00edch xu\u1ea5t s\u1eafc, ngo\u00e0i ti\u1ec1n th\u01b0\u1edfng chung cho to\u00e0n c\u00f4ng ty, th\u00ec kho\u1ea3n chi n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 kh\u00f4ng, c\u1ea7n nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec?<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \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 khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/p>\n

\u201c2.<\/em><\/strong>6<\/em><\/strong>.<\/em><\/strong> 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 <\/em>ti\u1ec1n l\u01b0\u01a1ng,<\/em> 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.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh \u00a0tr\u00ean \u0111\u1ec3 chi ph\u00ed chi khen th\u01b0\u1edfng c\u00e1 nh\u00e2n c\u00f3 th\u00e0nh t\u00edch xu\u1ea5t s\u1eafc, ngo\u00e0i ti\u1ec1n th\u01b0\u1edfng chung cho to\u00e0n c\u00f4ng ty l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb,\u00a0 th\u00ec kho\u1ea3n chi th\u01b0\u1edfng cho c\u00e1 nh\u00e2n ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 nh\u01b0:<\/span><\/p>\n

+ H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/p>\n

+ Th\u1ea3o \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3<\/span><\/p>\n

+ Qu\u00fd ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty<\/span><\/p>\n

+ Quy\u00a0 ch\u1ebf th\u01b0\u1edfng do Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u00eat:\u00a0Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n th\u01b0\u1edfng t\u1ebft 2016<\/a><\/span><\/p>\n

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

Doanh nghi\u1ec7p s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9 kinh doanh c\u00f3 gi\u00e1 tr\u1ecb tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng. Doanh nghi\u1ec7p thanh to\u00e1n cho h\u1ed9 kinh doanh b\u1eb1ng ti\u1ec1n m\u1eb7t, h\u00f3a \u0111\u01a1n h\u1ed9 kinh doanh mua c\u1ee7a c\u01a1 quan thu\u1ebf. V\u1eady chi ph\u00ed n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb 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 v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\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><\/strong><\/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

C\u00f4ng ty b\u1ea1n thanh to\u00e1n h\u00f3a \u0111\u01a1n h\u01a1n 20 tri\u1ec7u \u0111\u1ed3ng b\u1eb1ng ti\u1ec1n m\u1eb7t n\u00ean theo quy \u0111\u1ecbnh tr\u00ean, chi ph\u00ed n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c cho v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

\u0110\u1ec3 t\u00ecm hi\u1ec3u k\u1ef9 h\u01a1n v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0o thu\u1ed9c chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c tr\u1eeb, m\u1eddi b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/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

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

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

C\u00f4ng ty c\u00f3 thu\u00ea d\u1ecbch v\u1ee5 c\u1ee7a ng\u01b0\u1eddi d\u00e2n nh\u01b0 thu\u00ea xe \u0111\u1ec3 ch\u1edf v\u1eadt t\u01b0, thu\u00ea b\u1ebfn b\u00e3i \u0111\u1ec3 xu\u1ea5t c\u00e1 th\u00ec c\u00f3 \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea 01\/TNDN kh\u00f4ng?<\/span><\/p>\n

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

Theo \u0111i\u1ec3m 2.4, kho\u1ea3n 2, \u0110i\u1ec1u 6, Ch\u01b0\u01a1ng II, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> 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

\u201c2.4.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 n\u00e0y) 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>
\n– Mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng s\u1ea3n, h\u1ea3i s\u1ea3n, 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 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n t\u1ef1 khai th\u00e1c tr\u1ef1c ti\u1ebfp b\u00e1n ra;
\n– Mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t;<\/em><\/span><\/p>\n

– Mua \u0111\u1ed3 d\u00f9ng, t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, 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 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n 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>
\nB\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 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau tr\u00ean 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 theo quy \u0111\u1ecbnh tr\u00ean doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra ho\u1eb7c mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp b\u1ea3ng k\u00ea 01\/TNDN k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

B\u1ea1n c\u00f3 th\u1ec3 t\u1ea3i : M\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

H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c 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 4:<\/strong><\/span><\/p>\n

C\u00f4ng ty m\u1edbi th\u00e0nh l\u1eadp v\u00e0o th\u00e1ng 4\/2015 \u0111\u1ebfn nay ch\u01b0a ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. H\u00e0ng th\u00e1ng C\u00f4ng ty \u0111\u00e3 g\u1eedi t\u1edd khai GTGT kh\u00f4ng c\u00f3 s\u1ed1 ph\u00e1t sinh. V\u1eady cu\u1ed1i n\u0103m C\u00f4ng ty c\u00f3 ph\u1ea3i l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf TNDN hay kh\u00f4ng?<\/span><\/p>\n

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

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 156\/2013\/TT-BTC <\/a>t\u1ea1i \u0110i\u1ec1u 12, Kho\u1ea3n 4 quy \u0111\u1ecbnh v\u1ec1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span>
\n “a) Khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m v\u00e0 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec C\u00f4ng ty trong n\u0103m 2015 \u00a0kh\u00f4ng c\u00f3 ph\u00e1t sinh doanh thu, k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh 2015 C\u00f4ng ty v\u1eabn ph\u1ea3i l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

Quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN n\u0103m 2015 c\u00f3 r\u1ea5t nhi\u1ec1u thay \u0111\u1ed5i, trong \u0111\u00f3 thay \u0111\u1ed5i v\u1ec1 m\u1eabu bi\u1ec3u c\u0169ng r\u1ea5t nhi\u1ec1u. \u0110\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u00fang m\u1eabu bi\u1ec3u khi quy\u1ebft to\u00e1n thu\u1ebf, K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n tham kh\u1ea3o\u00a0b\u00e0i vi\u1ebft: <\/span><\/p>\n

\u00a0M\u1eabu bi\u1ec3u quy\u1ebft to\u00e1n thu\u1ebf TNDN v\u00e0 thu\u1ebf TNCN n\u0103m 2015<\/a><\/span><\/p>\n

\u00a0Nh\u1eefng l\u01b0u \u00fd \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u sau khi quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/span><\/p>\n

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

\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a C\u00f4ng ty l\u00e0 tr\u1ee5 s\u1edf c\u00f4ng ty, v\u0103n ph\u00f2ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng. C\u00e1c TSC\u0110 tr\u00ean \u0111\u00e3 c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, \u0111\u00e3 c\u00f3 h\u00f3a \u0111\u01a1n GTGT. Nh\u01b0 v\u1eady C\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed kh\u1ea5u hao \u0111\u1ed1i v\u1edbi c\u00e1c TSC\u0110 n\u00eau tr\u00ean t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN?<\/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 2.2 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

“2.2.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

…..<\/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 \u0111\u01b0\u1ee3c 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\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu th\u00ec chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Doanh nghi\u1ec7p ch\u01b0a c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n th\u00ec kh\u00f4ng \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

M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/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

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

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

\n","protected":false},"excerpt":{"rendered":"

Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN. Khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 108, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":23421,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2567],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20997"}],"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=20997"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20997\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23421"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20997"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}