{"id":21001,"date":"2016-06-28T00:45:52","date_gmt":"2016-06-28T00:45:52","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21001"},"modified":"2016-06-30T01:45:45","modified_gmt":"2016-06-30T01:45:45","slug":"hoi-dap-110","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21001","title":{"rendered":"H\u1ecfi \u0110\u00e1p 110"},"content":{"rendered":"

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

Doanh nghi\u1ec7p c\u00f3 nh\u1eefng m\u00e1y m\u00f3c thi c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p c\u00f3 t\u1eeb tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp c\u00f4ng ty. Khi th\u00e0nh l\u1eadp c\u00f4ng ty \u0111\u01b0a v\u00e0o khai th\u00e1c s\u1eed d\u1ee5ng, nh\u01b0ng kh\u00f4ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh t\u00e0i s\u1ea3n mang t\u00ean c\u00f4ng ty. C\u00e1c ph\u00e1t sinh c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd 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 2.2 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>
\n
\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:
\n…..
\nb) 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

Theo quy \u0111\u1ecbnh tr\u00ean v\u1edbi t\u00e0i s\u1ea3n c\u00f4ng ty \u0111ang s\u1eed d\u1ee5ng, nh\u01b0ng kh\u00f4ng chuy\u1ec3n \u0111\u1ed5i th\u00e0nh t\u00e0i s\u1ea3n mang t\u00ean c\u00f4ng ty th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n n\u00e0y v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

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

C\u00f4ng ty t\u00f4i c\u00f3 c\u00e1c c\u1eeda h\u00e0ng b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng th\u00e1ng c\u00e1c c\u1ee7a h\u00e0ng n\u00e0y ph\u00e1t sinh chi ph\u00ed: \u0110i\u1ec7n, n\u01b0\u1edbc sinh ho\u1ea1t, n\u01b0\u1edbc u\u1ed1ng, gi\u1ea5y v\u1ec7 sinh. C\u00e1c c\u1eeda h\u00e0ng tr\u01b0\u1edfng thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc tr\u1ef1c ti\u1ebfp cho ch\u1ee7 nh\u00e0 h\u00f3a \u0111\u01a1n mang t\u00ean ch\u1ee7 nh\u00e0. V\u1eady chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc sinh ho\u1ea1t c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 kh\u00f4ng? N\u1ebfu c\u00f3 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 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> t\u1ea1i \u0110i\u1ec3m 2.15 Kho\u1ea3n 2 \u0110i\u1ec1u 4 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2.1<\/em><\/strong>5<\/em><\/strong>.<\/em><\/strong> Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n n\u01b0\u1edbc do ch\u1ee7 s\u1edf h\u1eefu l\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh tr\u1ef1c ti\u1ebfp thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 <\/em>c\u00e1c ho\u00e1 \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/em><\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u01b0\u1edbc th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.\u201d<\/em><\/span><\/p>\n

\u00a0 \u00a0Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ec3 chi ph\u00ed \u0111i\u1ec7n n\u01b0\u1edbc sinh ho\u1ea1t \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o :CV S\u1ed1: 6536\/CT-TTHT c\u1ee7a C\u1ee5c thu\u1ebf TP.HCM v\u1ec1 chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n n\u01b0\u1edbc kh\u00f4ng mang t\u00ean ch\u1ee7 nh\u00e0<\/a><\/span><\/p>\n

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

Theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty th\u00ec sau 3 n\u0103m ph\u1ea3i g\u00f3p 15 t\u1ef7, m\u1ed7i n\u0103m 5 t\u1ef7. N\u0103m \u0111\u1ea7u th\u00e0nh vi\u00ean g\u00f3p \u0111\u1ee7 5 t\u1ef7, sang n\u0103m th\u1ee9 2 vay v\u1ed1n 10 t\u1ef7 g\u00f3p lu\u00f4n v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh th\u00ec chi ph\u00ed l\u00e3i vay 10 t\u1ef7 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed h\u1ee3p l\u00fd?<\/span><\/p>\n

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

T\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 22\/6\/2015 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.18 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC <\/a>quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

\u201c2.18. <\/em><\/strong>Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, trong qu\u00e1 tr\u00ecnh kinh doanh c\u00f3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu th\u00ec to\u00e0n b\u1ed9 l\u00e3i ti\u1ec1n vay l\u00e0 kho\u1ea3n chi\u00a0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 – Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n:<\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + N\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng t\u1ef7 l\u1ec7 (%) gi\u1eefa v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n vay nh\u00e2n (x) t\u1ed5ng s\u1ed1 l\u00e3i vay. <\/em><\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh m\u1ed9t kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu nh\u00e2n (x) l\u00e3i su\u1ea5t c\u1ee7a kho\u1ea3n vay nh\u00e2n (x) th\u1eddi gian g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu.<\/em><\/span><\/p>\n

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

Theo quy \u0111\u1ecbnh tr\u00ean ph\u1ea7n chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.\u00a0<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e3i vay v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu doanh nghi\u1ec7p t\u1ed3n nhi\u1ec1u ti\u1ec1n m\u1eb7t<\/a><\/span><\/p>\n

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

C\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 v\u00e0 tr\u1ea3 thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, c\u00f3 l\u1ea5y h\u00f3a \u0111\u01a1n GTGT. V\u1eady chi ph\u00ed thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed h\u1ee3p k\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN 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 2.5 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

“b) C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng 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; Th\u1ecfa \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
\n…..<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, kho\u1ea3n chi tr\u1ea3 n\u00e0y c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, kh\u00f4ng tr\u00e1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh 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 thu nh\u1eadp doanh nghi\u1ec7p.”<\/span><\/em><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty c\u00f3 thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh 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

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf v\u1ec1 kho\u1ea3n chi h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i lao \u0111\u1ed9ng Vi\u1ec7t Nam<\/a><\/span><\/p>\n

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

Hi\u1ec7n nay doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u cho c\u01a1 quan thu\u1ebf kh\u00f4ng?<\/span><\/p>\n

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

Th\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\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 doanh nghi\u1ec7p, xu\u1ea5t tr\u00ecnh khi \u0111\u01b0\u1ee3c 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

C\u00e1ch x\u00e2y d\u1ef1ng\u00a0\u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u nh\u01b0 th\u1ebf n\u00e0o, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng v\u1ec1 \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0 nguy\u00ean li\u1ec7u<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u1ecfi \u0111\u00e1p 110 chia s\u1ebb c\u00e1c t\u00ecnh hu\u1ed1ng v\u1ec1 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. \u0110\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u. K\u1ebf to\u00e1n Centax gi\u1edbi thi\u1ec7u c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 110, 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":[2569],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21001"}],"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=21001"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21001\/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=21001"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}