{"id":24288,"date":"2016-12-30T22:39:04","date_gmt":"2016-12-30T22:39:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24288"},"modified":"2016-12-30T22:40:16","modified_gmt":"2016-12-30T22:40:16","slug":"co-bat-buoc-phai-dang-ky-dinh-muc-nhien-lieu-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24288","title":{"rendered":"C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c nhi\u00ean li\u1ec7u kh\u00f4ng?"},"content":{"rendered":"

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

\"M\u00e1y<\/a>

<\/span> M\u00e1y m\u00f3c thi\u1ebft b\u1ecb<\/span><\/p><\/div>\n

C\u00f4ng ty c\u00f3 m\u00e1y m\u00f3c s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 c\u00f4ng tr\u00ecnh nh\u01b0 m\u00e1y \u0111\u00e0o, m\u00e1y \u1ee7i, m\u00e1y khoan \u0111\u00e3 c\u0169, c\u00f4ng ty c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c nhi\u00ean li\u1ec7u kh\u00f4ng? N\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd th\u00ec khi s\u1eed d\u1ee5ng nhi\u00ean li\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a chi ph\u00ed nhi\u00ean li\u1ec7u v\u00e0o t\u00ednh tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/span><\/p>\n

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

Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>\u00a0t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.3 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c2.3.\u00a0Chi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c ti\u00eau hao h\u1ee3p l\u00fd.<\/span><\/em><\/span><\/p>\n

Doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh. \u0110\u1ecbnh m\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb \u0111\u1ea7u n\u0103m ho\u1eb7c \u0111\u1ea7u k\u1ef3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 l\u01b0u t\u1ea1i doanh nghi\u1ec7p.<\/span><\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, h\u00e0ng h\u00f3a Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c ti\u00eau hao th\u00ec th\u1ef1c hi\u1ec7n theo \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh.\u201d<\/span><\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean<\/span><\/u>\u00a0<\/span><\/span>th\u00ec:<\/span><\/span><\/p>\n

– \u00a0Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e2y d\u1ef1ng qu\u1ea3n l\u00fd \u0111\u1ecbnh m\u1ee9c ti\u00eau hao\u00a0nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/span><\/p>\n

– \u0110\u1ecbnh m\u1ee9c ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb \u0111\u1ea7u n\u0103m ho\u1eb7c \u0111\u1ea7u k\u1ef3 s\u1ea3n xu\u1ea5t v\u00e0\u00a0l\u01b0u t\u1ea1i doanh nghi\u1ec7p.<\/span><\/span><\/p>\n

– N\u1ebfu m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, h\u00e0ng h\u00f3a Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c ti\u00eau hao th\u00ec th\u1ef1c hi\u1ec7n theo \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh.<\/span><\/span><\/p>\n

Theo quy \u0111\u1ecbnh m\u1edbi<\/span><\/strong>:<\/span><\/span><\/p>\n

\u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>\u00a0<\/span>t\u1ea1i \u0110i\u1ec3m 2.3, Kho\u1ea3n 2, \u0110i\u1ec1u 4 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6,\u00a0<\/span>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>\u00a0<\/span>nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201c2.3. Ph\u1ea7n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao\u00a0nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c.\u201d<\/span><\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady,<\/span><\/strong>\u00a0theo quy \u0111\u1ecbnh n\u00e0y th\u00ec:<\/span><\/span><\/p>\n

– Doanh nghi\u1ec7p ph\u1ea3i x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao\u00a0nguy\u00ean v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a t\u1eeb \u0111\u1ea7u k\u1ef3 s\u1ea3n xu\u1ea5t, nh\u01b0ng kh\u00f4ng ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf m\u00e0 l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb, xu\u1ea5t tr\u00ecnh khi ki\u1ec3m tra.<\/span><\/span><\/p>\n

– Chi ph\u00ed v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0l\u00e0\u00a0c\u00e1c chi ph\u00ed v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a\u00a0\u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh\u00a0\u0111\u1ecbnh m\u1ee9c.<\/span><\/span><\/p>\n

Quy \u0111\u1ecbnh n\u00e0y t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 06\/08\/2015 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2015.<\/span><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft t\u1ea1i\u00a0\u0111\u00e2y:<\/span><\/span><\/p>\n

Doanh thu x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/a><\/span><\/span><\/p>\n

C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u00f4ng ty c\u00f3 m\u00e1y m\u00f3c s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 c\u00f4ng tr\u00ecnh nh\u01b0 m\u00e1y \u0111\u00e0o, m\u00e1y \u1ee7i, m\u00e1y khoan \u0111\u00e1 c\u0169, c\u00f4ng ty c\u00f3 ph\u1ea3i \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c nhi\u00ean li\u1ec7u kh\u00f4ng? N\u1ebfu kh\u00f4ng \u0111\u0103ng k\u00fd th\u00ec khi s\u1eed d\u1ee5ng nhi\u00ean li\u1ec7u c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a chi ph\u00ed nhi\u00ean li\u1ec7u v\u00e0o t\u00ednh tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":24145,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3133,3134,3135],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24288"}],"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=24288"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24288\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24145"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24288"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}