{"id":2379,"date":"2015-07-16T04:06:07","date_gmt":"2015-07-16T04:06:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2379"},"modified":"2015-08-06T02:49:02","modified_gmt":"2015-08-06T02:49:02","slug":"quy-dinh-thue-ve-chi-phi-cong-tac-nuoc-ngoai-tu-nam-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2379","title":{"rendered":"Quy \u0111\u1ecbnh thu\u1ebf v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i t\u1eeb n\u0103m 2015"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-2381\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Quy-dinh-ve-chi-phi-cong-tac-o-nuoc-ngoai-tu-nam-2015-duoc-tinh-vao-chi-phi-duoc-tru-khi-tinh-thue-TNDN.jpg\" alt=\"Quy \u0111\u1ecbnh thu\u1ebf v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i t\u1eeb n\u0103m 2015\" width=\"260\" height=\"165\" \/><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y <strong><a href=\"https:\/\/centax.dsoftware.vn\">\u0110\u00e0o t\u1ea1o K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb <strong>Quy \u0111\u1ecbnh thu\u1ebf v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i t\u1eeb n\u0103m 2015 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, Doanh nghi\u1ec7p s\u1ebd c\u00f3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c \u1edf trong n\u01b0\u1edbc c\u0169ng nh\u01b0 n\u01b0\u1edbc ngo\u00e0i nh\u1eb1m c\u00e1c m\u1ee5c \u0111\u00edch: g\u1eb7p kh\u00e1ch h\u00e0ng, m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng, t\u00ecm ki\u1ebfm kh\u00e1ch h\u00e0ng\u2026<br \/>\n<\/span><span style=\"font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o \u0111\u00f3 c\u00f3 2 lo\u1ea1i chi ph\u00ed \u0111i c\u00f4ng t\u00e1c nh\u01b0 sau:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed \u0111i c\u00f4ng t\u00e1c trong n\u01b0\u1edbc<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ph\u00ed \u0111i c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111i c\u00f4ng t\u00e1c trong n\u01b0\u1edbc th\u00ec c\u00e1c ch\u1ee9ng t\u1eeb , th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN? M\u1ee9c chi nh\u01b0 n\u00e0o l\u00e0 h\u1ee3p l\u00fd? Mu\u1ed1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00f4ng t\u00e1c ph\u00ed trong n\u01b0\u1edbc n\u00e0y m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam b\u00e0i vi\u1ebft:\u00a0<\/span><span style=\"font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-thue-ve-chi-phi-cong-tac-trong-nuoc-tu-nam-2015\/\">Quy \u0111\u1ecbnh thu\u1ebf\u00a0v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c trong n\u01b0\u1edbc t\u1eeb n\u0103m 2015 khi t\u00ednh thu\u1ebf TNDN<\/a>.<\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi chi ph\u00ed c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i t\u1eeb n\u0103m 2015 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh\u00a0nh\u01b0 sau:\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\">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 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\"><strong>T<\/strong><strong>h\u00f4ng t\u01b0 78\/2014\/TT-<\/strong><strong>BTC <\/strong><\/a>v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\"><em>\u201cChi 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.<br \/>\n<\/em><\/span><span style=\"font-size: 12pt;\"><em>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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; 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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; 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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; 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. <\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>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<\/em><em> chuy\u1ec3n.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c v\u00e0 vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc, \u0111i c\u00f4ng t\u00e1c <strong>ng\u1eafn h\u1ea1n <\/strong>\u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <strong>Th\u00f4ng t\u01b0 102\/2012\/TT-BTC<\/strong> ng\u00e0y 21\/6\/2012, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Quy \u0111\u1ecbnh thu\u1ebf v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i t\u1eeb n\u0103m 2015<\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1 nh\u00e2n \u0111i c\u00f4ng t\u00e1c ng\u1eafn ng\u00e0y l\u00e0 \u0111i c\u00f4ng t\u00e1c \u1edf ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam trong th\u1eddi h\u1ea1n 180 ng\u00e0y cho m\u1ed9t \u0111\u1ee3t c\u00f4ng t\u00e1c.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng ty ph\u1ea3i c\u00f3 quy ch\u1ebf quy \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung, th\u1ee7 t\u1ee5c li\u00ean quan \u0111\u1ebfn vi\u1ec7c cho ph\u00e9p c\u00e1 nh\u00e2n \u0111i c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a C\u00f4ng ty nh\u01b0 : Quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i c\u00f4ng t\u00e1c, n\u1ed9i dung c\u00f4ng t\u00e1c, th\u1eddi gian c\u00f4ng t\u00e1c\u2026<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong quy ch\u1ebf n\u00eau chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n c\u00e1c chi ph\u00ed khi \u0111i c\u00f4ng t\u00e1c, m\u1ee9c chi th\u1ef1c t\u1ebf v\u00e0 kho\u00e1n chi c\u1ee5 th\u1ec3. (T\u1eeb quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2015, m\u1ee9c chi kho\u00e1n c\u00f4ng t\u00e1c ph\u00ed trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf b\u1edfi m\u1ee9c chi theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1edbi Vi\u00ean ch\u1ee9c nh\u00e0 n\u01b0\u1edbc, m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty)<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. \u0110i\u1ec1u ki\u1ec7n thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed<\/strong><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ea3i c\u00f3 k\u1ebf ho\u1ea1ch \u0111i c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i, k\u00e8m theo th\u01b0 m\u1eddi c\u1ee7a \u0111\u1ed1i t\u00e1c c\u00f9ng c\u00e1c chi ph\u00ed li\u00ean quan (n\u1ebfu c\u00f3);<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i c\u00f4ng t\u00e1c c\u1ee7a l\u00e3nh \u0111\u1ea1o Doanh nghi\u1ec7p;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">D\u1ef1 to\u00e1n c\u00e1c kho\u1ea3n chi khi \u0111i c\u00f4ng t\u00e1c \u0111\u01b0\u1ee3c duy\u1ec7t;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u1ecbch tr\u00ecnh c\u00f4ng t\u00e1c;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c giao. N\u1ebfu th\u1eddi gian \u0111i c\u00f4ng t\u00e1c v\u01b0\u1ee3t qu\u00e1 th\u1eddi gian quy \u0111\u1ecbnh th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n, t\u1edd tr\u00ecnh v\u00e0 ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c ph\u00ea duy\u1ec7t c\u1ee7a L\u00e3nh \u0111\u1ea1o Doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 14pt; color: #000000;\"><strong>3. B\u1ed9 ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>\u00a0<\/strong><\/span><\/span><\/h2>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi \u0111i c\u00f4ng t\u00e1c ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 \u0111\u1ec3 thanh to\u00e1n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i th\u00ec ph\u1ea3i d\u1ecbch ra Ti\u1ebfng Vi\u1ec7t.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n kho\u00e1n chi (khi quy\u1ebft to\u00e1n kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb) ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 \u0111\u01a1n v\u1ecb<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1ee9c kho\u00e1n ti\u1ec1n thu\u00ea ph\u00f2ng ngh\u1ec9, ti\u1ec1n \u0103n v\u00e0 ti\u00eau v\u1eb7t \u0111\u00e3\u00a0n\u00eau trong danh m\u1ee5c m\u1ee9c chi kho\u00e1n\u00a0c\u1ee7a Vi\u00ean ch\u1ee9c nh\u00e0 n\u01b0\u1edbc\u00a0\u0111\u01b0\u1ee3c thanh to\u00e1n 100% cho th\u1eddi gian c\u00f4ng t\u00e1c \u0111\u1ebfn 30 ng\u00e0y. \u0110\u1ed1i v\u1edbi th\u1eddi gian c\u00f4ng t\u00e1c t\u1eeb ng\u00e0y th\u1ee9 31 \u0111\u1ebfn ng\u00e0y th\u1ee9 180 \u0111\u01b0\u1ee3c h\u01b0\u1edfng 2\/3 m\u1ee9c kho\u00e1n.<br \/>\nN\u1ebfu c\u00e1 nh\u00e2n chi v\u01b0\u1ee3t m\u1ee9c kho\u00e1n chi th\u00ec ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1ee9c chi kho\u00e1n c\u1ee7a Vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc \u0111i c\u00f4ng t\u00e1c ng\u1eafn h\u1ea1n \u1edf n\u01b0\u1edbc ngo\u00e0i d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 \u00e1p d\u1ee5ng (<strong>Th\u00f4ng t\u01b0 102\/2012\/TT-BTC<\/strong> ng\u00e0y 21\/6\/2012) <a href=\"https:\/\/centax.dsoftware.vn\/muc-chi-khoan-cua-vien-chuc-nha-nuoc-di-cong-tac-ngan-han-o-nuoc-ngoai\/\" target=\"_blank\">t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>L\u01b0u \u00fd:<\/u><\/em><\/strong> <em>Doanh nghi\u1ec7p c\u1ea7n c\u00f3 quy ch\u1ebf chi ti\u00eau, trong \u0111\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi, m\u1ee9c chi cho c\u00f4ng t\u00e1c ph\u00ed n\u01b0\u1edbc ngo\u00e0i (k\u1ec3 c\u1ea3 kho\u00e1n hay thanh to\u00e1n theo ch\u1ee9ng t\u1eeb) \u0111\u1ec3 khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u01a1 quan thu\u1ebf c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u1ea3i\u00a0c\u00e1c m\u1eabu gi\u1ea5y \u0111i c\u00f4ng t\u00e1c t\u1ea1i \u0111\u00e2y:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-quyet-dinh-cu-nguoi-lao-dong-di-cong-tac\/\" target=\"_blank\">M\u1eabu gi\u1ea5y quy\u1ebft \u0111\u1ecbnh c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/mau-giay-di-duong\/\" target=\"_blank\">M\u1eabu gi\u1ea5y \u0111i \u0111\u01b0\u1eddng<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau khi x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i b\u00e0i vi\u1ebft: <a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-va-can-cu-tinh-thue-thu-nhap-doanh-nghiep\/\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, Doanh nghi\u1ec7p s\u1ebd c\u00f3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c \u1edf trong n\u01b0\u1edbc c\u0169ng nh\u01b0 n\u01b0\u1edbc ngo\u00e0i nh\u1eb1m c\u00e1c m\u1ee5c \u0111\u00edch: g\u1eb7p kh\u00e1ch h\u00e0ng, m\u1edf r\u1ed9ng th\u1ecb tr\u01b0\u1eddng, t\u00ecm ki\u1ebfm kh\u00e1ch h\u00e0ng\u2026V\u1eady Quy \u0111\u1ecbnh thu\u1ebf v\u1ec1 chi ph\u00ed c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i t\u1eeb n\u0103m 2015 nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n","protected":false},"author":7,"featured_media":6535,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[270],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2379"}],"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=2379"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2379\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6535"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2379"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}