{"id":24280,"date":"2016-08-08T00:45:08","date_gmt":"2016-08-08T00:45:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24280"},"modified":"2016-11-30T08:04:44","modified_gmt":"2016-11-30T08:04:44","slug":"quy-dinh-ve-chi-phi-lai-vay-ca-nhan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24280","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay c\u00e1 nh\u00e2n"},"content":{"rendered":"
\"Quy<\/a>

Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay c\u00e1 nh\u00e2n – K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n

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

Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay c\u00e1 nh\u00e2n<\/strong><\/span><\/h2>\n

C\u00f4ng ty t\u00f4i kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea5y t\u1edd vay ti\u1ec1n ng\u00e2n h\u00e0ng \u0111\u1ec3 l\u1ea5y v\u1ed1n kinh doanh n\u00ean \u0111\u00e3 \u0111i vay ti\u1ec1n c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i. V\u1eady chi ph\u00ed l\u00e3i vay h\u00e0ng th\u00e1ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd cho c\u00f4ng ty hay kh\u00f4ng?<\/span><\/p>\n

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

Theo \u0110i\u1ec3m 2.17, \u0110i\u1ec3m 2.18 Kho\u1ea3n 2 \u0110i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>\u00a0quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2.17.<\/strong><\/em>\u00a0Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.<\/em><\/span><\/p>\n

2.18.\u00a0<\/strong><\/em>Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0<\/em>\u00a0<\/em><\/strong>\u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, trong qu\u00e1 tr\u00ecnh kinh doanh c\u00f3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec kho\u1ea3n chi n\u00e0y \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.<\/em><\/span><\/p>\n

Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu th\u00ec to\u00e0n b\u1ed9 l\u00e3i ti\u1ec1n vay l\u00e0 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n:<\/em><\/span><\/p>\n

+ N\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng t\u1ef7 l\u1ec7 (%) gi\u1eefa v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n vay nh\u00e2n (x) t\u1ed5ng s\u1ed1 l\u00e3i vay.<\/em><\/span><\/p>\n

+ N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh m\u1ed9t kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu nh\u00e2n (x) l\u00e3i su\u1ea5t c\u1ee7a kho\u1ea3n vay nh\u00e2n (x) th\u1eddi gian g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu.<\/em><\/span><\/p>\n

(L\u00e3i vay th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2.17 \u0110i\u1ec1u n\u00e0y)\u201d<\/em>\u00a0<\/em>\u00a0\u00a0<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean:<\/span><\/strong><\/span><\/p>\n