{"id":24295,"date":"2016-08-08T00:45:11","date_gmt":"2016-08-08T00:45:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=24295"},"modified":"2016-11-30T08:01:45","modified_gmt":"2016-11-30T08:01:45","slug":"chi-phuc-loi-can-nhung-chung-tu-gi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=24295","title":{"rendered":"Chi ph\u00fac l\u1ee3i c\u1ea7n nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec?"},"content":{"rendered":"<div id=\"attachment_24465\" style=\"width: 284px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/6a-new-1_YUXZ.jpg\"><img aria-describedby=\"caption-attachment-24465\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-24465 \" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/6a-new-1_YUXZ-300x225.jpg\" alt=\"Chi ph\u00fac l\u1ee3i c\u1ea7n nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 h\u1ee3p l\u00fd\" width=\"274\" height=\"205\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/6a-new-1_YUXZ-300x225.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/07\/6a-new-1_YUXZ.jpg 1024w\" sizes=\"(max-width: 274px) 100vw, 274px\" \/><\/a><p id=\"caption-attachment-24465\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 10pt;\">Chi ph\u00fac l\u1ee3i c\u1ea7n nh\u1eefng ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 h\u1ee3p l\u00fd &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p style=\"line-height: 18pt; text-align: justify;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00e2u h\u1ecfi:<\/span><\/strong><\/p>\n<p style=\"line-height: 18pt; text-align: justify;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00e1c 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 th\u00ec c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed?<\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Tr\u1ea3 l\u1eddi:<\/span><\/strong><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Theo \u0110i\u1ec3m 2.30 Kho\u1ea3n 2 \u0110i\u1ec1u 4<span class=\"apple-converted-space\">\u00a0<\/span><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>:<\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><b><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">\u201c2.30.<\/span><\/b><\/em><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">\u00a0C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb c\u00e1c kho\u1ea3n chi sau:<\/span><\/em><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">\u2026Kho\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 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; chi b\u1ea3o hi\u1ec3m tai n\u1ea1n, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.6, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 2.11 \u0110i\u1ec1u n\u00e0y) 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.<\/span><\/em><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh 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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia (:) 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec: Vi\u1ec7c x\u00e1c \u0111\u1ecbnh 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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia (:) s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng trong n\u0103m.<\/span><\/em><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh (kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m tr\u01b0\u1edbc chi trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf).\u201d<\/span><\/em><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean c\u00f4ng ty c\u00f3 ph\u00e1t sinh c\u00e1c 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 th\u00ec:<\/span><\/span><\/p>\n<ul>\n<li style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">T\u1ed5ng s\u1ed1 c\u00e1c kho\u1ea3n chi ph\u00fac l\u1ee3i kh\u00f4ng \u0111\u01b0\u1ee3c nhi\u1ec1u h\u01a1n m\u1ed9t th\u00e1ng l\u01b0\u01a1ng \u00a0b\u00ecnh qu\u00e2n trong n\u0103m.<\/span><\/span><\/li>\n<li style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n chi ph\u00fac l\u1ee3i c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u1ec1 ngh\u1ecb chi c\u1ee7a b\u1ed9 ph\u1eadn c\u00f4ng \u0111o\u00e0n, hay b\u1ed9 ph\u1eadn h\u00e0nh ch\u00ednh, nh\u00e2n s\u1ef1, ho\u1eb7c \u00edt nh\u1ea5t l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u1ec1 ngh\u1ecb chi<\/span><\/li>\n<li style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Tu\u1ef3 thu\u1ed9c v\u00e0o n\u1ed9i dung c\u1ee7a kho\u1ea3n chi ph\u00fac l\u1ee3i m\u00e0 ch\u1ee9ng t\u1eeb \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 ho\u00e1 \u0111\u01a1n hay ch\u1ee9ng t\u1eeb. <\/span><\/span><\/li>\n<\/ul>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00e1c 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 n\u1ebfu l\u00e0 h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 m\u00e0 \u0111\u01a1n v\u1ecb ph\u1ea3i mua ngo\u00e0i \u0111\u1ec3 chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ph\u1ea3i c\u00f3 ho\u00e1 \u0111\u01a1n. <\/span><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">C\u00e1c 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 n\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5 mua ngo\u00e0i \u0111\u1ec3 chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u01b0 chi b\u1eb1ng ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi \u0111\u00e1m hi\u1ebfu, h\u1ef7\u2026 th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb nh\u01b0:<\/span><\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">B\u1ea3n sao gi\u1ea5y k\u1ebft h\u00f4n, gi\u1ea5y ch\u1ee9ng t\u1eed<\/span><\/span><\/li>\n<li style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb chi c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n, tr\u00e1ch nhi\u1ec7m<\/span><\/li>\n<li style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"font-family: 'Helvetica','sans-serif'; color: #333333;\">Phi\u1ebfu chi c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadn( Ng\u01b0\u1eddi nh\u1eadn c\u00f3 th\u1ec3 l\u00e0 ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb l\u0129nh thay)<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/duoc-khau-tru-thue-gtgt-cua-nhung-khoan-chi-phuc-loi-cho-nguoi-lao-dong\/\">\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n<p style=\"line-height: 18pt; orphans: auto; text-align: justify; widows: 1; -webkit-text-stroke-width: 0px; word-spacing: 0px;\">\n","protected":false},"excerpt":{"rendered":"<p>C\u00e2u h\u1ecfi: C\u00e1c 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 th\u00ec c\u1ea7n ch\u1ee9ng t\u1eeb g\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed? Tr\u1ea3 l\u1eddi: Theo \u0110i\u1ec3m 2.30 Kho\u1ea3n 2 \u0110i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC: \u201c2.30.\u00a0C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb c\u00e1c kho\u1ea3n chi..<\/p>\n","protected":false},"author":7,"featured_media":24465,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2727,2776,2799,3206],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24295"}],"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=24295"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/24295\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/24465"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24295"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}