{"id":29266,"date":"2017-05-10T01:50:00","date_gmt":"2017-05-10T01:50:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29266"},"modified":"2017-05-06T06:37:40","modified_gmt":"2017-05-06T06:37:40","slug":"tra-lai-vay-dau-tu-vao-doanh-nghiep-khac-co-duoc-tinh-vao-chi-phi-duoc-tru-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29266","title":{"rendered":"Tr\u1ea3 l\u00e3i vay \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?"},"content":{"rendered":"
\"Chi<\/a>

Chi ph\u00ed l\u00e3i vay \u0111\u1ea7u t\u01b0 _ K\u1ebf to\u00e1n thu\u1ebf Centax<\/p><\/div>\n

Nhi\u1ec1u k\u1ebf to\u00e1n r\u1ea5t b\u0103n kho\u0103n trong qu\u00e1 tr\u00ecnh\u00a0\u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec kho\u1ea3n l\u00e3i vay c\u00f3\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng? \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y,\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb t\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc b\u00e0i vi\u1ebft:<\/span><\/p>\n

Tr\u1ea3 l\u00e3i vay \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/span><\/h2>\n
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    C\u0103n c\u1ee9 v\u00e0o \u00a0\u0110i\u1ec3m e v\u00e0 \u0110i\u1ec3m k Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n kh\u00f4ng\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/strong><\/h2>\n<\/li>\n<\/ol>\n

    \u201ce) Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n 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; l\u00e3i ti\u1ec1n vay \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n; l\u00e3i vay v\u1ed1n \u0111\u1ec3<\/em>\u00a0<\/em>tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed;<\/em><\/span><\/p>\n

    \u201ck) C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\u201d.<\/em><\/span><\/p>\n

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      C\u0103n c\u1ee9 v\u00e0o <\/em>kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12\/02\/2015 c\u1ee7a Ch\u00ednh s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111i\u1ec3m e kho\u1ea3n 2 \u0111i\u1ec1u 9 ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP:<\/span><\/strong><\/h2>\n<\/li>\n<\/ol>\n

      \u201ce) Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n 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; l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0; l\u00e3i vay \u0111\u1ec3<\/em>\u00a0<\/em>tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed.<\/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<\/em>\u00a0<\/em>l\u00e3i ti\u1ec1n vay \u0111\u1ec3<\/em>\u00a0<\/em>\u0111\u1ea7u t\u01b0<\/em>\u00a0<\/em>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<\/em>\u00a0<\/em>x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u201d<\/em><\/span><\/p>\n

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        C\u0103n c\u1ee9 v\u00e0o: \u0110i\u1ec3m 2.18 v\u00e0 \u0110i\u1ec3m 2.31 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN,\u00a0bao g\u1ed3m:<\/span><\/strong><\/h2>\n<\/li>\n<\/ol>\n

        \u201c2.18. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n 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<\/em>\u00a0<\/em>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<\/em>\u00a0<\/em>tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1<\/em>\u00a0<\/em>tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0\u201d<\/em><\/span><\/p>\n

        \u201c2.31. C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf.\u201d.<\/em><\/span><\/p>\n

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          C\u0103n c\u1ee9 \u0111i\u1ec3m 2.18 Kho\u1ea3n 2 \u0110i\u1ec1u 4\u00a0Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC\u00a0<\/a>ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/strong><\/h2>\n<\/li>\n<\/ol>\n

          \u201c2.18. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng<\/em>\u00a0<\/em>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<\/em>\u00a0<\/em>c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t<\/em>\u00a0<\/em>kinh doanh. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay<\/em>\u00a0<\/em>trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 \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<\/em>\u00a0<\/em>\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….\u201d<\/em><\/span><\/p>\n

          Nh\u01b0 v\u1eady, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0c\u00e1c quy\u00a0\u0111\u1ecbnh tr\u00ean:\u00a0<\/span><\/strong><\/p>\n