{"id":31654,"date":"2019-02-15T01:30:28","date_gmt":"2019-02-15T01:30:28","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31654"},"modified":"2019-02-14T05:22:58","modified_gmt":"2019-02-14T05:22:58","slug":"cong-van-so-3966-ct-ttht-cua-cuc-thue-ha-noi-huong-dan-ve-viec-hach-toan-chi-phi-lai-vay-theo-nghi-dinh-so-20-2017-nd-cp-doi-voi-doanh-nghiep-co-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31654","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 3966\/CT-TTHT c\u1ee7a C\u1ee5c thu\u1ebf H\u00e0 N\u1ed9i h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"\n\n\n\n
T\u1ed4NG C\u1ee4C THU\u1ebe
\nC\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I
\n——-<\/strong><\/b><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/b><\/td>\n<\/tr>\n
S\u1ed1:\u00a03966\/CT-TTHT
\nV\/v h\u1ea1ch to\u00e1n CP l\u00e3i vay theo N\u0110 s\u1ed1<\/em>\u00a020\/2017\/N\u0110-CP\u00a0\u0111\u1ed1i\u00a0<\/em>v\u1edbi DN c\u00f3 giao d\u1ecbch li\u00ean\u00a0k\u1ebft<\/em>.<\/em><\/td>\n		H\u00e0 N\u1ed9i, ng\u00e0y\u00a024<\/em>\u00a0th\u00e1ng\u00a001\u00a0<\/em>n\u0103m 2018<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u00ednh g\u1eedi:<\/strong><\/b>\u00a0C\u00f4ng ty CP t\u1eadp \u0111o\u00e0n H\u00e0 \u0110\u00f4
\n(\u0110\/c: S\u1ed1 8 L\u00e1ng H\u1ea1 – Th\u00e0nh C\u00f4ng – Q. Ba \u0110\u00ecnh – H\u00e0 N\u1ed9i)
\n<\/em>MST: 0100283802<\/em><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 04\/CTH\u0110-KT ng\u00e0y 02\/01\/2018 c\u1ee7a C\u00f4ng ty CP t\u1eadp \u0111o\u00e0n H\u00e0 \u0110\u00f4, C\u1ee5c thu\u1ebf Th\u00e0nh ph\u1ed1 H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n

– C\u0103n c\u1ee9 Kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP ng\u00e0y 24\/02\/2017 c\u1ee7a Ch\u00ednh Ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft quy \u0111\u1ecbnh c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u1eb7c th\u00f9:<\/p>\n

\u201cT\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi<\/em>\u00a0x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5<\/em>ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi\u00a0ph\u00ed\u00a0l\u00e3i vay, chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/em><\/p>\n

Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 Lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m.<\/em><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai t\u1ef7 l\u1ec7 chi ph\u00ed l\u00e3i vay trong k\u1ef3 t\u00ednh thu\u1ebf theo M\u1eab<\/em>u s\u1ed1<\/em>\u00a001 t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\u201d<\/em><\/p>\n

– C\u0103n c\u1ee9 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 41\/2017\/TT-BTC ng\u00e0y 28\/04\/2017 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP ng\u00e0y 24\/02\/2017 c\u1ee7a\u00a0Ch\u00ednh Ph\u1ee7 h\u01b0\u1edbng d\u1eabn k\u00ea khai m\u1eabu s\u1ed1 01 Th\u00f4ng tin quan h\u1ec7 li\u00ean k\u1ebft v\u00e0 giao d\u1ecbch li\u00ean\u00a0k\u1ebft\u00a0quy \u0111\u1ecbnh:<\/p>\n

\u201c<\/em>– Ch\u1ec9 ti\u00eau \u201cChi ph\u00ed l\u00e3i ti\u1ec1n vay\u201d:<\/em>\u00a0Ghi gi\u00e1 tr\u1ecb chi\u00a0ph\u00ed\u00a0l\u00e3i vay t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3….<\/em><\/p>\n

+ C\u1ed9t (6): Ghi t\u1ed5ng gi\u00e1 tr\u1ecb theo x\u00e1c \u0111\u1ecbnh t\u1ea1i H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft, theo APA \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft v\u00e0\u00a0gi\u00e1<\/em>\u00a0tr\u1ecb ghi t\u1ea1i s\u1ed5<\/em>\u00a0k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi giao d\u1ecbch ph\u00e1t sinh v\u1edbi c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp.<\/em><\/p>\n

– C\u0103n c\u1ee9 n\u1ed9i dung Chu\u1ea9n m\u1ef1c s\u1ed1\u00a016: Chi ph\u00ed \u0111i vay ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1\u00a0165\/2002\/Q\u0110-BTC ng\u00e0y 31\/12\/2002 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/p>\n

\u201cGhi nh\u1eadn chi\u00a0ph\u00ed\u00a0\u0111i vay<\/em><\/strong><\/b><\/p>\n

    \n
  1. Chi ph\u00ed \u0111i vay ph\u1ea3i ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 khi ph\u00e1t sinh, tr\u1eeb khi \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 07.<\/em><\/li>\n
  2. Chi ph\u00ed \u0111i vayli<\/em>\u00ean quan tr\u1ef1cti\u1ebfp<\/em>\u00a0\u0111\u1ebfn vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang \u0111\u01b0\u1ee3c t\u00ed<\/em>nh v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 (\u0111\u01b0\u1ee3c v\u1ed1<\/em>n\u00a0h\u00f3a) khi<\/em>\u00a0c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c n\u00e0y.\u201d<\/em><\/li>\n<\/ol>\n

    C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty CP t\u1eadp \u0111o\u00e0n H\u00e0 \u0110\u00f4 (sau \u0111\u00e2y g\u1ecdi l\u00e0 C\u00f4ng ty) c\u00f3 ph\u00e1t sinh giao\u00a0d\u1ecbch li\u00ean k\u1ebft th\u00ec C\u00f4ng ty x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb theo nguy\u00ean t\u1eafc sau:<\/p>\n

      \n
    1. Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a C\u00f4ng ty (kh\u00f4ng ph\u00e2n bi\u1ec7t chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u1eeb c\u00e1c b\u00ean li\u00ean k\u1ebft hay t\u1eeb c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp).<\/li>\n
    2. Ph\u1ea7n chi ph\u00ed l\u00e3i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong k\u1ef3 \u0111\u01b0\u1ee3c tr\u1eeb ra kh\u1ecfi t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP n\u00eau tr\u00ean.<\/li>\n
    3. Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 ph\u00e1t sinh kho\u1ea3n thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n th\u00ec khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP n\u00eau tr\u00ean, C\u00f4ng ty kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb kho\u1ea3n thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1edbi ph\u1ea7n chi tr\u1ea3 l\u00e3i vay ph\u00e1t sinh trong k\u1ef3.<\/li>\n<\/ol>\n

      Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f2n v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb \u0111\u01a1n v\u1ecb li\u00ean h\u1ec7 v\u1edbi Ph\u00f2ng Ki\u1ec3m tra thu\u1ebf s\u1ed1\u00a05 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3.<\/p>\n

      C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng\u00a0ty\u00a0\u0111\u01b0\u1ee3c\u00a0bi\u1ebft\u00a0v\u00e0\u00a0th\u1ef1c\u00a0hi\u1ec7n.\/.<\/p>\n\n\n\n
      <\/td>\n\n

      KT. C\u1ee4C TR\u01af\u1edeNG
      \nPH\u00d3 C\u1ee4C TR\u01af\u1edeNG<\/strong><\/b><\/p>\n

      Mai\u00a0S\u01a1n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

      T\u1ed4NG C\u1ee4C THU\u1ebe C\u1ee4C THU\u1ebe TP H\u00c0 N\u1ed8I ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1:\u00a03966\/CT-TTHT V\/v h\u1ea1ch to\u00e1n CP l\u00e3i vay theo N\u0110 s\u1ed1\u00a020\/2017\/N\u0110-CP\u00a0\u0111\u1ed1i\u00a0v\u1edbi DN c\u00f3 giao d\u1ecbch li\u00ean\u00a0k\u1ebft. H\u00e0 N\u1ed9i, ng\u00e0y\u00a024\u00a0th\u00e1ng\u00a001\u00a0n\u0103m 2018 K\u00ednh g\u1eedi:\u00a0C\u00f4ng ty CP t\u1eadp \u0111o\u00e0n H\u00e0 \u0110\u00f4 (\u0110\/c: S\u1ed1..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31654"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31654"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31654\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31654"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}