{"id":2375,"date":"2015-07-16T03:44:19","date_gmt":"2015-07-16T03:44:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2375"},"modified":"2015-08-06T02:47:04","modified_gmt":"2015-08-06T02:47:04","slug":"quy-dinh-thue-ve-chi-phi-cong-tac-trong-nuoc-tu-nam-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2375","title":{"rendered":"Quy \u0111\u1ecbnh thu\u1ebf v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c trong n\u01b0\u1edbc t\u1eeb n\u0103m 2015"},"content":{"rendered":"

\"Quy<\/span><\/h2>\n

M\u1ed7i m\u1ed9t doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 chi ph\u00ed \u0111i c\u00f4ng t\u00e1c. V\u1eady nh\u1eefng Quy \u0111\u1ecbnh thu\u1ebf v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c trong n\u01b0\u1edbc t\u1eeb n\u0103m 2015 v\u00e0\u00a0 b\u1ed9 ch\u1ee9ng t\u1eeb g\u1ed3m nh\u1eefng g\u00ec \u0111\u1ec3 chi ph\u00ed \u0111i c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c chia s\u1ebb v\u1ec1 Quy \u0111\u1ecbnh c\u00f4ng t\u00e1c ph\u00ed trong n\u01b0\u1edbc t\u1eeb n\u0103m 2015 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN\u00a0<\/strong>nh\u01b0 sau:<\/span><\/p>\n

Kh\u00e1i ni\u1ec7m:\u00a0<\/u><\/em>C\u00f4ng t\u00e1c ph\u00ed l\u00e0 kho\u1ea3n chi ph\u00ed \u0111\u1ec3 tr\u1ea3 cho ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c trong n\u01b0\u1edbc bao g\u1ed3m:Ti\u1ec1n ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i, ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa, ti\u1ec1n thu\u00ea ch\u1ed7 \u1edf n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c, c\u01b0\u1edbc h\u00e0nh l\u00fd, t\u00e0i li\u1ec7u mang theo \u0111\u1ec3 l\u00e0m vi\u1ec7c (n\u1ebfu c\u00f3).<\/span><\/p>\n

1. Quy \u0111\u1ecbnh thu\u1ebf v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c trong n\u01b0\u1edbc t\u1eeb n\u0103m 2015 c\u1ee7a Lu\u1eadt thu\u1ebf TNDN<\/strong><\/span><\/h2>\n

Theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 6, Kho\u1ea3n 2,\u0110i\u1ec3m 2.8 c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>\u00a0<\/strong>v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c nh\u01b0 sau:<\/span><\/p>\n

\u201c Chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c, chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ch\u1ed7 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \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 doanh nghi\u1ec7p c\u00f3 kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ti\u1ec1n ph\u1ee5 c\u1ea5p.
\n<\/em><\/span>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c (bao g\u1ed3m c\u00f4ng t\u00e1c trong n\u01b0\u1edbc v\u00e0 c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i) n\u1ebfu c\u00f3 ph\u00e1t sinh chi ph\u00ed t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, chi ph\u00ed mua v\u00e9 m\u00e1y bay m\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng th\u1ebb ng\u00e2n h\u00e0ng c\u1ee7a c\u00e1 nh\u00e2n th\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/span><\/p>\n

– C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p do ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 giao xu\u1ea5t.<\/em><\/span><\/p>\n

– Doanh nghi\u1ec7p c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c.<\/em><\/span><\/p>\n

– Quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n kho\u1ea3n c\u00f4ng t\u00e1c ph\u00ed, mua v\u00e9 m\u00e1y bay b\u1eb1ng th\u1ebb ng\u00e2n h\u00e0ng do c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 th\u1ebb v\u00e0 kho\u1ea3n chi n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thanh to\u00e1n l\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.
\n<\/em><\/span>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 mua v\u00e9 m\u00e1y bay qua website th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, th\u1ebb l\u00ean m\u00e1y bay (boarding pass) v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c th\u1ebb l\u00ean m\u00e1y bay c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n.\u201d<\/em><\/span><\/span><\/p>\n

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

T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2015, m\u1ee9c chi kho\u00e1n cho c\u00f4ng t\u00e1c ph\u00ed c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh cho Vi\u00ean ch\u1ee9c nh\u00e0 n\u01b0\u1edbc, \u00a0m\u00e0 c\u0103n c\u1ee9 v\u00e0o Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n

2. Mu\u1ed1n chi ph\u00ed c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/strong><\/span><\/h2>\n