{"id":30891,"date":"2017-09-16T00:20:25","date_gmt":"2017-09-16T00:20:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30891"},"modified":"2017-09-16T00:24:26","modified_gmt":"2017-09-16T00:24:26","slug":"chi-phi-mua-sach-chuyen-nganh-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30891","title":{"rendered":"Chi ph\u00ed mua s\u00e1ch chuy\u00ean ng\u00e0nh."},"content":{"rendered":"
\"Chi<\/a>

Chi ph\u00ed mua s\u00e1ch chuy\u00ean ng\u00e0nh.<\/p><\/div>\n

Trong doanh nghi\u1ec7p vi\u1ec7c mua s\u00e1ch hay t\u00e0i li\u1ec7u tham kh\u1ea3o gi\u00fap nh\u00e2n vi\u00ean n\u00e2ng cao ki\u1ebfn th\u1ee9c nghi\u1ec7p v\u1ee5, chuy\u00ean m\u00f4n\u00a0 l\u00e0 \u0111i\u1ec1u th\u01b0\u1eddng xuy\u00ean x\u1ea3y ra. V\u1eady kho\u1ea3n chi ph\u00ed n\u00e0y c\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 TNDN hay kh\u00f4ng?\u00a0<\/a><\/span>K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

Chi ph\u00ed mua s\u00e1ch chuy\u00ean ng\u00e0nh.<\/span><\/h2>\n

T\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u00f4 96\/2015\/N\u0110-CP<\/a> b\u1ed5 sung \u0111i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/a> ng\u00e0y 18\/06\/2014 quy \u0111\u1ecbnh Kho\u1ea3n chi ph\u00ed \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 TNDN nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0111i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi ph\u00ed n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/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 \u0111on 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 kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t)<\/em><\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u00ean jtheo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d<\/em><\/span><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn tr\u00ean, v\u1ec1 nguy\u00ean t\u1eafc kho\u1ea3n chi mua s\u00e1ch chuy\u00ean ng\u00e0nh cho nh\u00e2n vi\u00ean tham kh\u1ecfa \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n tr\u00ean th\u00ec kho\u1ea3n chi ph\u00ed 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 TNDN.<\/span><\/p>\n

Theo \u00a0c\u00f4ng v\u0103n s\u1ed1 2759\/TCT-CS ng\u00e0y 23\/6\/2017 c\u0169ng c\u00f3 h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

“Kho\u1ea3n chi mua s\u00e1ch chuy\u00ean ng\u00e0nh cho nh\u00e2n vi\u00ean tham kh\u1ea3o \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean th<\/em><\/span>\u00ec\u00a0<\/em>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 TNDN<\/em>.”<\/span><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00f4ng v\u0103n s\u1ed1 2759\/TCT-CS<\/em><\/a><\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed ngh\u1ec9 m\u00e1t cho nh\u00e2n vi\u00ean n\u0103m 2017.<\/a><\/span><\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u1eed \u0111i \u0111\u00e0o t\u1ea1o c\u00f3 l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<\/a><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed l\u00e3i vay c\u00e1 nh\u00e2n<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Trong doanh nghi\u1ec7p vi\u1ec7c mua s\u00e1ch hay t\u00e0i li\u1ec7u tham kh\u1ea3o gi\u00fap nh\u00e2n vi\u00ean n\u00e2ng cao ki\u1ebfn th\u1ee9c nghi\u1ec7p v\u1ee5, chuy\u00ean m\u00f4n\u00a0 l\u00e0 \u0111i\u1ec1u th\u01b0\u1eddng xuy\u00ean x\u1ea3y ra. V\u1eady kho\u1ea3n chi ph\u00ed n\u00e0y c\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 TNDN hay kh\u00f4ng?\u00a0K\u1ebf to\u00e1n thu\u1ebf Centax xin..<\/p>\n","protected":false},"author":7,"featured_media":30892,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4337,4338,4339],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30891"}],"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=30891"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30891\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30892"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30891"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}