{"id":22847,"date":"2016-12-15T01:20:59","date_gmt":"2016-12-15T01:20:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22847"},"modified":"2016-12-15T00:55:29","modified_gmt":"2016-12-15T00:55:29","slug":"cong-van-so-1087tct-dnl-vv-chi-phi-duoc-tru-khi-xac-dinh-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22847","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1: 1087\/TCT-DNL V\/v: 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"},"content":{"rendered":"
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B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe<\/b>
\n——-<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: <\/span>1087\/TCT-DNL<\/span>
\n V\/v: 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<\/i><\/span><\/td>\n		\n

H\u00e0 N\u1ed9i<\/i>, ng\u00e0y <\/span><\/i>18<\/i> th\u00e1ng <\/span><\/i>03<\/i> n\u0103m <\/span><\/i>2016<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

K\u00ednh g\u1eedi:<\/span><\/b> C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba – V\u0169ng T\u00e0u.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n s\u1ed1 93\/CT-TTHT c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba – V\u0169ng T\u00e0u li\u00ean quan \u0111\u1ebfn v\u01b0\u1edbng m\u1eafc c\u1ee7a Chi nh\u00e1nh T\u1ed5ng c\u00f4ng ty Kh\u00ed Vi\u1ec7t Nam – C\u00f4ng ty <\/span>Ch\u1ebf bi\u1ebfn kh\u00ed V\u0169ng T\u00e0u v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh 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 (TNDN) \u0111\u1ed1i v\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p.<\/span> V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC<\/a> ng\u00e0y 22\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c1. 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<\/span>\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/span><\/em><\/p>\n

a) Kho\u1ea3n ch<\/span>i 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><\/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<\/span>\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g<\/span>\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti<\/span>\u1ec1n m\u1eb7t.\u201d<\/span><\/span><\/em><\/p>\n

T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC n\u00eau tr\u00ean h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201c2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh<\/span>\u1eadp ch<\/span>\u1ecbu thu\u1ebf bao<\/span> g\u1ed3m:<\/span><\/em><\/p>\n

\u2026.<\/span><\/em><\/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:<\/span><\/em><\/p>\n

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.<\/span><\/em><\/p>\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<\/span>\u1eafm m\u00e1y, thi\u1ebft b\u1ecb l\u00e0 t\u00e0i s\u1ea3n c<\/span>\u1ed1 \u0111\u1ecbnh d\u00f9ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh<\/span>\u1ec1 nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh<\/span>\u1ea5u hao <\/span>t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u201d<\/span><\/span><\/em><\/p>\n

T\u1ea1i Kho\u1ea3n 13<\/span> \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC ng\u00e0y 25\/4\/2013 c\u1ee7a B\u1ed9<\/span> T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn:<\/span><\/span><\/p>\n

\u201cS\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 vi\u1ec7c duy tu, b\u1ea3o d\u01b0\u1ee1ng, thay<\/span> th\u1ebf s\u1eeda ch\u1eefa<\/span> nh\u1eefng h\u01b0 h\u1ecfng ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng nh\u1eb1m kh\u00f4i ph\u1ee5c l\u1ea1i n\u0103ng l\u1ef1c<\/span> ho\u1ea1t \u0111\u1ed9ng theo tr\u1ea1ng th\u00e1i ho\u1ea1t \u0111\u1ed9ng ti\u00eau chu\u1ea9n ban \u0111\u1ea7u c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.\u201d<\/span><\/span><\/em><\/p>\n

T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC n\u00eau tr\u00ean h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

\u201cC\u00e1c chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh t\u0103ng nguy\u00ean gi\u00e1 t\u00e0i<\/span> s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh<\/span> trong k\u1ef3, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.\u201d<\/span><\/span><\/em><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2015, tr\u01b0\u1eddng h\u1ee3p<\/span> C\u00f4ng ty Ch\u1ebf bi\u1ebfn kh\u00ed V\u0169ng T\u00e0u c\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 khu th\u1ec3 thao ph\u1ee5c v\u1ee5 cho<\/span> ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i C\u00f4ng ty th\u00ec chi ph\u00ed b\u1ea3o d\u01b0\u1ee1ng, s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c<\/span>\u1ed1 \u0111\u1ecbnh 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 TNDN<\/span> n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, c Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1<\/span> 96\/2015\/TT-BTC ng\u00e0y 22\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00e0 R\u1ecba – V\u0169ng T\u00e0u bi\u1ebft v\u00e0<\/span> h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n<\/span><\/span><\/p>\n

 <\/p>\n\n\n\n
\u00a0<\/span>N\u01a1i nh\u1eadn:<\/span><\/i><\/b>
\n<\/span><\/i><\/b>– Nh\u01b0 <\/span>tr\u00ean; <\/span><\/span>
\n – C\u00f4ng ty Ch\u1ebf bi<\/span>\u1ebfn Kh\u00ed V\u0169ng T\u00e0u;
\n–<\/span> V\u1ee5: CST, PC (BTC);
\n– V\u1ee5: CS, PC, KK (TCT);
\n– L\u01b0u: VT, DNL(2b)<\/span><\/span><\/td>\n		\n

KT. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nPH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/b><\/span><\/p>\n

\u0110\u0103ng Ng\u1ecdc Minh<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

\u00a0<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 1087\/TCT-DNL V\/v: 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 H\u00e0 N\u1ed9i, ng\u00e0y 18 th\u00e1ng 03 n\u0103m 2016   K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2663,2664,2665],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22847"}],"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=22847"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22847\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22847"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}