{"id":3061,"date":"2015-07-22T07:43:26","date_gmt":"2015-07-22T07:43:26","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3061"},"modified":"2017-06-07T02:26:07","modified_gmt":"2017-06-07T02:26:07","slug":"thu-tuc-ho-so-tinh-chi-phi-tham-quan-nghi-mat-nghi-dong-vao-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3061","title":{"rendered":"Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 t\u00ednh chi ph\u00ed tham quan ngh\u1ec9 m\u00e1t, ngh\u1ec9 \u0111\u00f4ng 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-3110\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/Th\u1ee7-t\u1ee5c-h\u1ed3-s\u01a1-t\u00ednh-chi-ph\u00ed-tham-quan-ngh\u1ec9-m\u00e1t-ngh\u1ec9-\u0111\u00f4ng-v\u00e0o-chi-ph\u00ed-\u0111\u01b0\u1ee3c-tr\u1eeb.png\" alt=\"Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 t\u00ednh chi ph\u00ed tham quan ngh\u1ec9 m\u00e1t, ngh\u1ec9 \u0111\u00f4ng v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb\" width=\"251\" height=\"167\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u00e0o m\u1ed7i d\u1ecbp h\u00e8, ngh\u1ec9 t\u1ebft c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u t\u1ed5 ch\u1ee9c cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean c\u1ee7a m\u00ecnh \u0111i tham quan du l\u1ecbch, ngh\u1ec9 m\u00e1t, ngh\u1ec9 \u0111\u00f4ng. Nh\u1eefng chi ph\u00ed \u0111\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN. Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ec3 c\u00e1c kho\u1ea3n chi ngh\u1ec9 m\u00e1t, ngh\u1ec9 \u0111\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 nh\u01b0 th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\/hinh-anh-lop-hoc-ke-toan-tong-hop-nang-cao-khoa-05\/\">K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n t\u1eeb b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>1. Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf<\/strong><\/span><\/h2>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.1. Thu\u1ebf TNDN<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1512014tt-btc-huong-dan-cac-quy-dinh-ve-thue\/\">Th\u00f4ng t\u01b0 151\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i Ch\u01b0\u01a1ng I, \u0110i\u1ec1u 1 quy \u0111\u1ecbnh nh\u1eefng kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c<\/em><em>2.31. C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb c\u00e1c kho\u1ea3n chi sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u2026\u2026<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; 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 \u00a0c\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 v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c. 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.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec kho\u1ea3n chi ph\u00ed ngh\u1ec9 m\u00e1t \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u00a0v\u00e0 t\u1ed5ng m\u1ee9c chi \u00a0c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i cho tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0<strong>kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng<\/strong> b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng kho\u1ea3n chi n\u00e0y ph\u1ea3i\u00a0\u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ec3 chi ph\u00ed ngh\u1ec9 m\u00e1t \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0B\u1ea3ng k\u00ea danh s\u00e1ch nh\u1eadn ti\u1ec1n ngh\u1ec9 m\u00e1t ( n\u1ebfu chi b\u1eb1ng ti\u1ec1n)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">B\u1ea3ng k\u00ea danh s\u00e1ch ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c tham gia \u0111i ngh\u1ec9 m\u00e1t<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Gi\u00e1m \u0111\u1ed1c v\u1ec1 vi\u1ec7c \u0111i ngh\u1ec9 m\u00e1t, ph\u00ea duy\u1ec7t kinh ph\u00ed.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c h\u00f3a \u0111\u01a1n ti\u1ec1n ph\u00f2ng, \u0103n u\u1ed1ng, h\u00f3a \u0111\u01a1n GTGT n\u1ebfu c\u00f4ng ty thu\u00ea c\u00f4ng ty d\u1ecbch v\u1ee5 du l\u1ecbch &#8230;.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00e1c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1.2. Thu\u1ebf GTGT<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-219-huong-dan-luat-thue-gia-tri-gia-tang\/\" target=\"_blank\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec3m 14, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u201c1.Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, k\u1ec3 c\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng c\u1ee7a h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf GTGT b\u1ecb t\u1ed5n th\u1ea5t.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/4005tct-cs-huong-dan-khau-tru-thue-gtgt-voi-nhung-khoan-chi-phuc-loi\/\">C\u00f4ng v\u0103n s\u1ed1<span lang=\"VI\">: <\/span>4005<\/a><span lang=\"VI\"><a href=\"https:\/\/centax.dsoftware.vn\/4005tct-cs-huong-dan-khau-tru-thue-gtgt-voi-nhung-khoan-chi-phuc-loi\/\">\/TCT-CS<\/a>\u00a0<\/span><span lang=\"VI\">V\/v Ch\u00ednh s\u00e1ch thu\u1ebf ng\u00e0y 29\/9\/2015 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i nh\u01b0 sau:<\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"VI\">&#8220;C\u0103n c\u1ee9 c\u00e1c h\u01b0\u1edbng <\/span>d<span lang=\"VI\">\u1eabn tr\u00ean, tr\u01b0\u1edd<\/span>n<span lang=\"VI\">g h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u1ea3n chi ph\u00fac l\u1ee3i m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ee5 h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp th\u00ec kho\u1ea3n chi \u0111\u00f3 \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 \u0111\u1ed1i v\u1edbi kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 t\u1ed5ng s\u1ed1 chi 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 theo quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i t\u01b0\u01a1ng \u1ee9ng v<\/span>\u1edb<span lang=\"VI\">i kho\u1ea3n ti<\/span>\u1ec1<span lang=\"VI\">n \u0111\u01b0\u1ee3c t<\/span>\u00ed<span lang=\"VI\">nh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u00eau tr\u00ean n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh.&#8221;<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng kho\u1ea3n chi ngh\u1ec9 m\u00e1t \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT n\u1ebfu:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng c\u00e1c kho\u1ea3n chi ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ed9t th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u1edbi nh\u1eefng ho\u00e1 \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20tr\u0111 tr\u1edf l\u00ean<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>1.3. Thu\u1ebf TNCN<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo <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> t\u1ea1i \u0110i\u1ec1u 2, Kho\u1ea3n 2, \u0110i\u1ec3m \u0111 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;\u0111.3.2) Kho\u1ea3n chi d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ee5c v\u1ee5 cho c\u00e1 nh\u00e2n trong ho\u1ea1t \u0111\u1ed9ng ch\u0103m s\u00f3c s\u1ee9c kho\u1ebb, vui ch\u01a1i, gi\u1ea3i tr\u00ed th\u1ea9m m\u1ef9&#8230; n\u1ebfu n\u1ed9i dung chi tr\u1ea3 ghi r\u00f5 t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung chi tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 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 th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty t\u1ed5 ch\u1ee9c tham quan du l\u1ecbch, ngh\u1ec9 m\u00e1t cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0N\u1ebfu chi tr\u1ea3 ghi r\u00f5 t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng ho\u1eb7c chi b\u1eb1ng ti\u1ec1n m\u1eb7t cho c\u00e1 nh\u00e2n th\u00ec t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0N\u1ebfu kho\u1ea3n chi ph\u00ed tham quan du l\u1ecbch khi chi tr\u1ea3 kh\u00f4ng ghi t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng, m\u00e0 chi chung cho t\u1eadp th\u1ec3 c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean\u00a0chi ph\u00ed tham quan du l\u1ecbch, ngh\u1ec9 m\u00e1t th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><strong>2. 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 cho nh\u00e2n vi\u00ean ngh\u1ec9 m\u00e1t:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 642<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112,<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3335 : (N\u1ebfu chi b\u1eb1ng ti\u1ec1n m\u1eb7t t\u1edbi m\u1ee9c ch\u1ecbu thu\u1ebf )<\/span><\/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 ngh\u1ec9 m\u00e1t, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n :<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 642:\u00a0<\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 12pt;\">N\u1ee3 TK 133<br \/>\n<\/span><span style=\"font-size: 12pt;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/span><\/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\/duoc-khau-tru-thue-gtgt-cua-nhung-khoan-chi-phuc-loi-cho-nguoi-lao-dong\/\">\u0110\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/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\/\">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\/nhung-khoan-chi-phuc-loi-cho-nguoi-lao-dong-duoc-tinh-vao-chi-phi-duoc-tru\/\">C\u00e1c 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<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00e0o m\u1ed7i d\u1ecbp h\u00e8, ngh\u1ec9 t\u1ebft c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u t\u1ed5 ch\u1ee9c cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean c\u1ee7a m\u00ecnh \u0111i tham quan du l\u1ecbch, ngh\u1ec9 m\u00e1t, ngh\u1ec9 \u0111\u00f4ng. V\u1eady nh\u1eefng Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ec3 t\u00ednh chi ph\u00ed tham quan ngh\u1ec9 m\u00e1t, ngh\u1ec9 \u0111\u00f4ng v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 ngh\u1ecb \u0111\u1ecbnh bao g\u1ed3m nh\u1eefng g\u00ec? K\u1ebf to\u00e1n Centax xin m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft sau.<\/p>\n","protected":false},"author":7,"featured_media":6630,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[336,337,2776,2777],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3061"}],"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=3061"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3061\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6630"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3061"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}