{"id":24225,"date":"2017-01-19T14:36:15","date_gmt":"2017-01-19T14:36:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24225"},"modified":"2017-01-19T14:36:15","modified_gmt":"2017-01-19T14:36:15","slug":"chi-tien-trang-phuc-hop-ly-khi-tinh-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24225","title":{"rendered":"Chi ti\u1ec1n trang ph\u1ee5c h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN"},"content":{"rendered":"

C\u00e2u h\u1ecfi<\/strong>:<\/span><\/p>\n

V\u1ec1 ph\u1ea7n trang ph\u1ee5c th\u00ec em th\u1ea5y quy \u0111\u1ecbnh l\u00e0 1 n\u0103m ko qu\u00e1 5tri\u1ec7u\/th\u00e1ng. N\u1ebfu c\u00f4ng ty thanh to\u00e1n cho nh\u00e2n vi\u00ean ti\u1ec1n trang ph\u1ee5c n\u00e0y th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 kh\u00f4ng? v\u00e0 mu\u1ed1n h\u1ee3p l\u1ec7 th\u00ec c\u1ea7n nh\u1eefng gi\u1ea5y t\u1edd g\u00ec k\u00e8m theo \u1ea1?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 6 c\u1ee7a th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

\u201c1.<\/strong><\/em>\u00a0Tr\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\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

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

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.\u201d<\/em><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 2.7 \u0111i\u1ec1u 6 th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> v\u00e0 \u0111i\u1ec1u 4 th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u 6 th\u00f4ng t\u01b0 78\/2013\/TT-BTC quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi v\u1ec1 trang ph\u1ee5c kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>\u00a0Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m, b\u1eb1ng hi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/em><\/span><\/p>\n

V\u1eady c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 chi ph\u00ed v\u1ec1 trang ph\u1ee5c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u1ec1 kho\u1ea3n chi trang ph\u1ee5c n\u00e0y (c\u00f3 danh s\u00e1ch ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n, ho\u1eb7c ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u1ee9ng minh cho ph\u1ea7n chi tr\u1ea3 n\u00e0y) v\u00e0 s\u1ed1 ti\u1ec1n chi kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5 tri\u1ec7u\/ng\u01b0\u1eddi\/n\u0103m,\u00a0 kho\u1ea3n chi n\u00e0y ph\u1ea3i th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea7n quy \u0111\u1ecbnh kho\u1ea3n chi n\u00e0y trong m\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n c\u1ee7a c\u00f4ng ty nh\u01b0 : Quy ch\u1ebf t\u00e0i ch\u00ednh, tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng…,<\/span><\/p>\n

Xem chi ti\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:M\u1eabu t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1eabu s\u1ed1 06\/TNCN<\/a><\/span><\/p>\n

M\u1eabu t\u1edd khai kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 05\/KK-TNCN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00e2u h\u1ecfi: V\u1ec1 ph\u1ea7n trang ph\u1ee5c th\u00ec em th\u1ea5y quy \u0111\u1ecbnh l\u00e0 1 n\u0103m ko qu\u00e1 5tri\u1ec7u\/th\u00e1ng. N\u1ebfu c\u00f4ng ty thanh to\u00e1n cho nh\u00e2n vi\u00ean ti\u1ec1n trang ph\u1ee5c n\u00e0y th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 kh\u00f4ng? v\u00e0 mu\u1ed1n h\u1ee3p l\u1ec7 th\u00ec c\u1ea7n nh\u1eefng gi\u1ea5y t\u1edd g\u00ec k\u00e8m theo \u1ea1?..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3120,2727,2776],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24225"}],"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=24225"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24225\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24225"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24225"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}