{"id":25072,"date":"2016-09-14T00:00:35","date_gmt":"2016-09-14T00:00:35","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25072"},"modified":"2016-12-29T07:09:31","modified_gmt":"2016-12-29T07:09:31","slug":"ho-so-chung-tu-cho-thue-nha-de-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25072","title":{"rendered":"H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb cho thu\u00ea nh\u00e0 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb"},"content":{"rendered":"
\"Nam-2015-Ca-nhan-cho-thue-tai-san-phai-dang-ky-MST-va-thong-bao-tai-khoan-ngan-hang-anh-chinh-300x240\"<\/a>

H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb cho thu\u00ea nh\u00e0 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/p><\/div>\n

R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p thu\u00ea nh\u00e0 c\u1ee7a ng\u01b0\u1eddi d\u00e2n \u0111\u1ec3 l\u00e0m v\u0103n ph\u00f2ng ho\u1eb7c c\u01a1 s\u1edf kinh doanh. \u0110\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed thu\u00ea nh\u00e0, doanh nghi\u1ec7p c\u1ea7n nh\u1eefng lo\u1ea1i ch\u1ee9ng t\u1eeb h\u1ed3 s\u01a1 g\u00ec? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:\u00a0<\/span><\/p>\n

H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb cho thu\u00ea nh\u00e0 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/h2>\n

1. H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111<\/span><\/strong>\u1ed1i v\u1edbi chi ph\u00ed thu\u00ea nh\u00e0 d\u01b0\u1edbi 100 tr \u0111\u1ed3ng\/ n\u0103m<\/span><\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh Th\u00f4ng t\u01b0 92\/2015\/T-BTC, Tr\u01b0\u1eddng h\u1ee3p thu\u00ea nh\u00e0 c\u00f3 doanh thu d\u01b0\u1edbi 100 tr \u0111\u1ed3ng\/ n\u0103m, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN, ch\u1ec9 ph\u1ea3i n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i. Tu\u1ef3 theo h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh b\u00ean cho thu\u00ea, hay b\u00ean thu\u00ea ch\u1ecbu thu\u1ebf m\u00f4n b\u00e0i, ch\u1ee9ng t\u1eeb h\u1ed3 s\u01a1 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, ph\u00ed thu\u00ea nh\u00e0 bao g\u1ed3m:<\/span><\/p>\n

\"H\u1ed3<\/a>

H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb cho thu\u00ea nh\u00e0 d\u01b0\u1edbi 100tr \u0111\/ n\u0103m \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p><\/div>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i:\u00a0C\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n cho thu\u00ea nh\u00e0 c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/a><\/span><\/p>\n

2. H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed cho thu\u00ea nh\u00e0 tr\u00ean 100tr \u0111\u1ed3ng\/ n\u0103m<\/span><\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh Th\u00f4ng t\u01b0 92\/2015\/T-BTC<\/a>, Tr\u01b0\u1eddng h\u1ee3p thu\u00ea nh\u00e0 c\u00f3 doanh thu t\u1eeb\u00a0100 tr \u0111\u1ed3ng\/ n\u0103m tr\u1edf l\u00ean, ph\u1ea3i n\u1ed9p\u00a0thu\u1ebf GTGT, thu\u1ebf TNCN v\u00e0 thu\u1ebf m\u00f4n b\u00e0i. Tu\u1ef3 theo h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh b\u00ean cho thu\u00ea, hay b\u00ean thu\u00ea ch\u1ecbu chi ph\u00ed thu\u1ebf , ho\u1eb7c b\u00ean cho thu\u00ea l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf, hay b\u00ean thu\u00ea l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai thu\u1ebf<\/span><\/p>\n

T\u1ea1i \u0111i\u1ec1u 8 kho\u1ea3n 2 \u0111i\u1ec3m c Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1\u00a0H\u1ed3 s\u01a1 khai thu\u1ebf g\u1ed3m:<\/span><\/p>\n

\u201c- T\u1edd khai theo m\u1eabu s\u1ed1 01\/TTS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/em><\/span><\/p>\n

\u2013 Ph\u1ee5 l\u1ee5c theo m\u1eabu s\u1ed1 01-1\/BK-TTS ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/em><\/span><\/p>\n

\u2013 B\u1ea3n ch\u1ee5p H\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng (n\u1ebfu l\u00e0 l\u1ea7n khai thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a H\u1ee3p \u0111\u1ed3ng ho\u1eb7c Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng).<\/em><\/span><\/p>\n

H\u1ed3 s\u01a1 \u0111\u1ec3 chi ph\u00ed cho thu\u00ea nh\u00e0 tr\u00ean 100tr \u0111\u1ed3ng \/n\u0103m \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0:<\/span><\/p>\n

\"H\u1ed3<\/a>

H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb cho thu\u00ea nh\u00e0 tr\u00ean 100 tr- n\u0103m \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

R\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p thu\u00ea nh\u00e0 c\u1ee7a ng\u01b0\u1eddi d\u00e2n \u0111\u1ec3 l\u00e0m v\u0103n ph\u00f2ng ho\u1eb7c c\u01a1 s\u1edf kinh doanh. \u0110\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb chi ph\u00ed thu\u00ea nh\u00e0, doanh nghi\u1ec7p c\u1ea7n nh\u1eefng lo\u1ea1i ch\u1ee9ng t\u1eeb h\u1ed3 s\u01a1 g\u00ec? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft: H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb cho thu\u00ea nh\u00e0 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/p>\n","protected":false},"author":7,"featured_media":15360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25072"}],"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=25072"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25072\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/15360"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25072"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}