{"id":22850,"date":"2016-06-01T06:39:49","date_gmt":"2016-06-01T06:39:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22850"},"modified":"2016-12-01T04:11:08","modified_gmt":"2016-12-01T04:11:08","slug":"chi-phi-sua-chua-tscd-phuc-loi-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22850","title":{"rendered":"Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb"},"content":{"rendered":"
\"Chi

Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 <\/span><\/p><\/div>\n

Nhi\u1ec1u c\u00f4ng ty mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u1ec3 ph\u1ee5c v\u1ee5 SXKD v\u00e0 ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Vi\u1ec7c mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/span><\/p>\n

1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed SXKD<\/span><\/strong><\/span><\/h2>\n

T\u1ea1i M\u1ee5c 2.2 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 quy \u0111\u1ecbnh<\/span><\/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><\/span><\/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><\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i, ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/span><\/p>\n