{"id":23875,"date":"2016-07-15T00:45:37","date_gmt":"2016-07-15T00:45:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23875"},"modified":"2016-11-30T10:06:36","modified_gmt":"2016-11-30T10:06:36","slug":"chi-qua-tang-co-phai-la-chi-phi-hop-ly-hay-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23875","title":{"rendered":"Chi qu\u00e0 t\u1eb7ng c\u00f3 ph\u1ea3i l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd hay kh\u00f4ng"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u00e2u h\u1ecfi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Cho em h\u1ecfi: chi qu\u00e0 t\u1eb7ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng \u1ea1?<\/span><\/p>\n<div id=\"attachment_23876\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Qua-tang-nguoi-lao-dong_-ketoanCentax.jpg\"><img aria-describedby=\"caption-attachment-23876\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-23876 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Qua-tang-nguoi-lao-dong_-ketoanCentax-300x180.jpg\" alt=\"Qua tang nguoi lao dong_ ketoanCentax\" width=\"300\" height=\"180\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Qua-tang-nguoi-lao-dong_-ketoanCentax-300x180.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/Qua-tang-nguoi-lao-dong_-ketoanCentax.jpg 440w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-23876\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Qu\u00e0 t\u1eb7ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 theo \u0110i\u1ec3m a, Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16, <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-392014tt-btc-huong-dan-512010nd-cp-042014nd-cp-hoa-don-ban-hang-hoa-dich-vu\/\">Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a>:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c<strong>7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 nh\u01b0 sau:<\/strong><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>a)<\/em><em>\u00a0S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 16 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\">Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a>) nh\u01b0 sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201cb) Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t).\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean C\u00f4ng ty cho, bi\u1ebfu, t\u1eb7ng, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n GTGT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 151\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 1 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8221;\u00a0 &#8211; Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t, chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, \u0111\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con\u00a0 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c. T\u1ed5ng s\u1ed1 chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u00eau tr\u00ean kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean kho\u1ea3n chi qu\u00e0 t\u1eb7ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">V\u1eady m\u1ee9c chi n\u00e0o \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 c\u1ea7n c\u00f3 h\u1ed3 s\u01a1 nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/nhung-khoan-chi-phuc-loi-cho-nguoi-lao-dong-duoc-tinh-vao-chi-phi-duoc-tru\/\" target=\"_blank\">Nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng t\u00ecnh hu\u1ed1ng x\u1eed l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 tham gia nh\u1eefng\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/chi-tiet-cac-khoa-hoc-va-bang-gia-ke-toan-centax\/\" target=\"_blank\">kh\u00f3a h\u1ecdc k\u1ebf to\u00e1n thu\u1ebf t\u1ea1i H\u00e0 n\u1ed9i<\/a><\/strong>, t\u1ea1i\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi: Cho em h\u1ecfi: chi qu\u00e0 t\u1eb7ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng \u1ea1? Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 theo \u0110i\u1ec3m a, Kho\u1ea3n 7, \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 26 S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC: \u201c7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 nh\u01b0 sau: a)\u00a0S\u1eeda..<\/p>\n","protected":false},"author":7,"featured_media":27478,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3828,3829],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23875"}],"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=23875"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23875\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27478"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23875"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}