{"id":29287,"date":"2017-01-04T01:14:06","date_gmt":"2017-01-04T01:14:06","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29287"},"modified":"2017-01-04T01:16:41","modified_gmt":"2017-01-04T01:16:41","slug":"quy-dinh-ve-chi-tra-lai-vay","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29287","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 chi tr\u1ea3 l\u00e3i vay"},"content":{"rendered":"
\"Chi<\/a>

L\u00e3i vay<\/span><\/p><\/div>\n

Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00e1c doanh nghi\u1ec7p lu\u00f4n ph\u1ea3i vay v\u1ed1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ho\u1eb7c c\u00e1 nh\u00e2n. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chi tr\u1ea3 l\u00e3i vay \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u1edbi nh\u1eefng kho\u1ea3n vay nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 chi tr\u1ea3 l\u00e3i vay<\/span><\/strong><\/h2>\n

1. Quy \u0111\u1ecbnh v\u1ec1 chi tr\u1ea3 l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/strong><\/span><\/h2>\n

T\u1ea1i \u0110i\u1ec3m e v\u00e0 \u0110i\u1ec3m k Kho\u1ea3n 2 \u0110i\u1ec1u 9 N<\/span>gh\u1ecb \u0111\u1ecbnh s<\/span>\u1ed1 218\/2013\/N\u0110-CP n<\/span>g\u00e0<\/span>y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p qu<\/span>y \u0111\u1ecbnh v\u1ec1 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu<\/span>\u1ebf TNDN nh\u01b0 sau:<\/span><\/span><\/p>\n

\u201ce) Chi tr\u1ea3 <\/span>l<\/i>\u00e3i ti\u1ec1n vay v<\/span>\u1ed1<\/i>n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u <\/span>l<\/i>\u1ec7 c\u00f2n thi\u1ebfu, theo ti<\/span>\u1ebf<\/i>n \u0111\u1ed9 g\u00f3p v<\/span>\u1ed1<\/i>n ghi trong \u0111i<\/span>\u1ec1<\/i>u 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<\/span>\u1ed1<\/i>n \u0111<\/span>\u1ec3<\/i> t<\/span>ri\u1ec3<\/i>n khai th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00ecm ki<\/span>\u1ebf<\/i>m th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed;<\/span><\/i><\/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<\/span>\u1eab<\/i>n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\u201d<\/span>.<\/i><\/span><\/p>\n

Theo \u0110i\u1ec1u 4, Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC<\/a> v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC<\/a>) quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

“2.1<\/strong>7<\/strong>.<\/strong> Ph\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

Theo quy \u0111\u1ecbnh tr\u00ean, chi ph\u00ed l\u00e3i vay c\u1ee7a nh\u1eefng kho\u1ea3n vay sau, kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb:<\/span><\/p>\n