{"id":30363,"date":"2017-04-12T05:06:02","date_gmt":"2017-04-12T05:06:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30363"},"modified":"2017-04-12T10:21:35","modified_gmt":"2017-04-12T10:21:35","slug":"quy-dinh-ve-viec-chi-hoa-hong-moi-gioi","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30363","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chi hoa h\u1ed3ng m\u00f4i gi\u1edbi."},"content":{"rendered":"

Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, vi\u1ec7c chi hoa h\u1ed3ng m\u00f4i gi\u1edbi cho t\u1ed5 ch\u1ee9c hay c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n vi\u1ec7c m\u00f4i gi\u1edbi b\u00e1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5…\u00a0l\u00e0 vi\u1ec7c l\u00e0m th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p. V\u1eady quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c nay nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c chi hoa \u00a0h\u1ed3ng m\u00f4i gi\u1edbi.<\/span><\/h2>\n

1. Ch\u1ee9ng t\u1eeb chi hoa h\u1ed3ng m\u00f4i gi\u1edbi.<\/span><\/strong><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, kho\u1ea3n 1 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>, c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

“a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.”<\/em><\/span><\/p>\n

\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0m\u1ee5c 2.4 kho\u1ea3n 2, \u0111i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC (\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 v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC) nh\u01b0 sau:<\/span><\/p>\n

2.4.<\/strong> Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo m\u1eabu s\u1ed1 01\/TNDN k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC) nh\u01b0ng kh\u00f4ng l\u1eadp B\u1ea3ng k\u00ea k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/em><\/span><\/p>\n

– Mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

– Mua s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng l\u00e0m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, song, m\u00e2y, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba ho\u1eb7c nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t th\u1ee7 c\u00f4ng kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

– Mua \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n t\u1ef1 khai th\u00e1c tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

– Mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t;<\/em><\/span><\/p>\n

– Mua t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

– Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh (kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean) c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/em><\/span><\/p>\n

B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c. Doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. C\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean b\u1ea3ng k\u00ea cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ee9c gi\u00e1 \u0111\u1ec3 t\u00ednh l\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.”<\/em><\/span><\/p>\n

C\u00f4ng v\u0103n s\u1ed1: <\/a>5062\/CT-TTHT <\/a>c\u1ee7a C\u1ee5c thu\u1ebf TP.HCM h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ee9ng t\u1eeb chi\u00a0<\/span>ph\u00ed hoa h\u1ed3ng m\u00f4i gi\u1edbi nh\u01b0 sau:<\/span><\/span><\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty theo tr\u00ecnh b\u00e0y trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed hoa h\u1ed3ng m\u00f4i gi\u1edbi cho t\u1ed5 ch\u1ee9c (doanh nghi\u1ec7p) v\u00e0 c\u00e1 nh\u00e2n, n\u1ebfu \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh th\u00ec ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n xu\u1ea5t giao cho C\u00f4ng ty. N\u1ebfu c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi th\u00ec khi chi ti\u1ec1n C\u00f4ng ty ph\u1ea3i l\u1eadp B\u1ea3ng k\u00ea mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNDN k\u00e8m h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5, ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, n\u1ebfu doanh nghi\u1ec7p c\u00f3 thu\u00ea \u00a0m\u00f4i gi\u1edbi trong kinh doanh, th\u00ec ch\u1ee9ng t\u1eeb chi ph\u00ed hoa h\u1ed3ng m\u00f4i gi\u1edbi g\u1ed3m:<\/span><\/p>\n