{"id":3057,"date":"2015-07-22T07:34:53","date_gmt":"2015-07-22T07:34:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3057"},"modified":"2015-09-20T20:25:56","modified_gmt":"2015-09-20T20:25:56","slug":"nhung-khoan-chi-phuc-loi-cho-nguoi-lao-dong-duoc-tinh-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3057","title":{"rendered":"Nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-3113\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/safe_image-13-300x200.jpg\" alt=\"Nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb - \u1ea3nh ch\u00ednh\" width=\"240\" height=\"160\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/safe_image-13-300x200.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/safe_image-13.jpg 1000w\" sizes=\"(max-width: 240px) 100vw, 240px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh, doanh nghi\u1ec7p lu\u00f4n c\u00f3 nh\u1eefng chi ph\u00ed nh\u1eb1m h\u1ed7 tr\u1ee3 kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ho\u1eb7c nh\u1eefng ho\u1ea1t \u0111\u1ed9ng t\u1eadp th\u1ec3 mang t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i. K\u1ec3 t\u1eeb quy\u1ebft to\u00e1n n\u0103m 2014, nh\u1eefng 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\u1ebf TNDN. \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c c\u1ee7a nh\u1eefng kho\u1ea3n chi n\u00e0y, <strong><a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1ec1 nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u1edf b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. Nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\u00a0<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec3m 4 <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\/\u00a0TT-BTC <\/a>\u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.31 Kho\u1ea3n 2 \u0110i\u1ec1u 6 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>\u00a0<\/strong>quy \u0111\u1ecbnh nh\u1eefng kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, c\u00f3 quy \u0111\u1ecbnh sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;- 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 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\u00a0 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&#8230;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; C\u00e1c kho\u1ea3n chi kh\u00e1c mang t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9, ph\u00f9 h\u1ee3p theo t\u1eebng ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng kho\u1ea3n chi mang t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ngh\u1ec9 m\u00e1t, ngh\u1ec9 l\u1ec5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; color: #000000; font-size: 14pt;\"><strong>2. M\u1ee9c chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec3m 4 <strong>Th\u00f4ng t\u01b0 96\/2015\/\u00a0TT-BTC<\/strong> \u00a0s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.31 Kho\u1ea3n 2 \u0110i\u1ec1u 6 <strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC\u00a0<\/strong>quy \u0111\u1ecbnh nh\u1eefng kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, c\u00f3 quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c chi cho c\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i nh\u01b0 \u00a0sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;&#8230;.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.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>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.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>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).&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i ti\u1ebft c, \u0111i\u1ec3m 2.5, Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;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).&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"text-decoration: underline;\"><em><strong>V\u00ed d\u1ee5:<\/strong><\/em><\/span> Doanh nghi\u1ec7p A n\u0103m 2014 c\u00f3 qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n l\u00e0 12 t\u1ef7 \u0111\u1ed3ng 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 2014 c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau: (12.000.000.000 \u0111\u1ed3ng : 12 th\u00e1ng) = 1.000.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"text-decoration: underline;\"><em><strong>V\u00ed d\u1ee5:<\/strong><\/em><\/span>\u00a0Khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2014, DN A c\u00f3 tr\u00edch qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng l\u00e0 10 t\u1ef7 \u0111\u1ed3ng. V\u1eady qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n c\u1ee7a n\u0103m 2015 c\u1ee7a DN A kh\u00f4ng bao g\u1ed3m s\u1ed1 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng l\u00e0 10 t\u1ef7 \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, m\u1ee9c chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\/ n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ed9t th\u00e1ng qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u00e0 c\u00e1ch t\u00ednh nh\u01b0 tr\u00ean<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>3. H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c \u0111\u1ec3 c\u00e1c kho\u1ea3n chi ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, c\u00e1c kho\u1ea3n chi ph\u00fac l\u1ee3i ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 \u1edf m\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n sau:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Quy ch\u1ebf t\u00e0i ch\u00ednh, chi ti\u00eau n\u1ed9i \u00a0b\u1ed9<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Khi c\u1ea7n chi m\u1ed9t kho\u1ea3n chi ph\u00fac l\u1ee3i, c\u1ea7n ph\u1ea3i c\u00f3 c\u00e1c h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c sau:<\/em><\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110\u1ec1 ngh\u1ecb c\u1ee7a c\u00f4ng \u0111o\u00e0n, ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch b\u1ed9 ph\u1eadn c\u00f3 nhu c\u1ea7u chi<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh n\u1ed9i dung chi (Copy gi\u1ea5y nh\u1eadp vi\u1ec7n, gi\u1ea5y k\u1ebft h\u00f4n, gi\u1ea5y b\u00e1o t\u1eed, gi\u1ea5y khen&#8230;)<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ph\u00ea duy\u1ec7t c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">Ch\u1ee9ng t\u1eeb chi ti\u1ec1n m\u1eb7t ( n\u1ebfu c\u00f3 )<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">H\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">4. Kho\u1ea3n chi ph\u00fac l\u1ee3i c\u00f3 ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng?<\/span><\/h2>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">\u0110i\u1ec1u 11, Kho\u1ea3n 5\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/strong> b\u1ed5 sung ti\u1ebft g.10 \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 2 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-111-huong-dan-thi-hanh-luat-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ebfn thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u201cg.10) Kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp chi \u0111\u00e1m hi\u1ebfu, h\u1ec9 cho b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh chung c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u201d<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, chi \u0111\u00e1m hi\u1ebfu h\u1ec9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c v\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p, v\u00e0 trong m\u1ee9c 1 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c hi\u1ec7n c\u1ee7a doanh nghi\u1ec7p trong n\u0103m, l\u00e0 kho\u1ea3n chi \u0111\u01b0\u1ee3c <strong>mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 Kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15\/08\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng:<br \/>\n\u201c<em>Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, bao g\u1ed3m:<\/em><br \/>\n<em>a) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n.<\/em><br \/>\n<em>b) C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p..<\/em>.\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 quy\u00a0\u0111\u1ecbnh tr\u00ean, nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i\u00a0sau <strong>kh\u00f4ng t\u00ednh thu\u1ebf TNCN<\/strong> khi ng\u01b0\u1eddi\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">lao\u00a0\u0111\u1ed9ng\u00a0\u0111\u01b0\u1ee3c h\u01b0\u1edfng:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi h\u1ed7 tr\u1ee3 hi\u1ebfu h\u1ec9 c\u00f3 quy\u00a0\u0111\u1ecbnh trong c\u00e1c v\u0103n b\u1ea3n c\u1ee7a c\u00f4ng ty, trong m\u1ee9c 1 th\u00e1ng l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n b\u00ecnh qu\u00e2n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ghi t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u00e0 chi chung cho t\u1eadp th\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ngo\u00e0i nh\u1eefng kho\u1ea3n chi tr\u00ean, c\u00e1c kho\u1ea3n chi mang t\u00ednh ph\u00fac l\u1ee3i\u00a0<strong>\u0111\u1ec1u ph\u1ea3i t\u00ednh thu\u1ebf TNCN<\/strong> khi ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng\u00a0\u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft :\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/chi-dam-hieu-hi-cho-nguoi-lao-dong-tinh-thue-nhu-the-nao\/\">Chi \u0111\u00e1m hi\u1ebfu h\u1ec9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u00ednh thu\u1ebf nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tham kh\u1ea3o :\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/13659\/\">C\u00f4ng v\u0103n s\u1ed1: 2632\/CT-TTHT v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>5. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u0103n c\u1ee9 v\u00e0o b\u1ea3ng k\u00ea chi ti\u1ec1n, xu\u1ea5t h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 642<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u00f3 TK 111, 112, 152. 156<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u00f3 TK 3335 : (N\u1ebfu kho\u1ea3n chi c\u00f3\u00a0ch\u1ecbu thu\u1ebf TNCN)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb chi cho ph\u00fac l\u1ee3i, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 642:\u00a0( Bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT)<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> C\u00f3 TK 111, 112<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft\u00a0v\u1ec1 c\u00e1c v\u1ea5n\u00a0\u0111\u1ec1 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-chi-phi-duoc-tru-khi-tinh-thue-tndn\/\">Nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-xac-dinh-quy-luong-thuc-hien\/\">C\u00e1ch x\u00e1c\u00a0\u0111\u1ecbnh qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-ho-so-tinh-chi-phi-tham-quan-nghi-mat-nghi-dong-vao-chi-phi-duoc-tru\/\">Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 t\u00ednh chi tham quan ngh\u1ec9 m\u00e1t, ngh\u1ec9 \u0111\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ec3 t\u1eeb quy\u1ebft to\u00e1n n\u0103m 2014, nh\u1eefng kho\u1ea3n chi chi ph\u00ed nh\u1eb1m h\u1ed7 tr\u1ee3 kh\u00f3 kh\u0103n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ho\u1eb7c nh\u1eefng ho\u1ea1t \u0111\u1ed9ng t\u1eadp th\u1ec3 mang t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN. Nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, V\u1eady h\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c bao g\u1ed3m nh\u1eefng g\u00ec? M\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft<\/p>\n","protected":false},"author":7,"featured_media":6654,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[338],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3057"}],"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=3057"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3057\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6654"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3057"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}