{"id":8065,"date":"2015-08-12T03:29:34","date_gmt":"2015-08-12T03:29:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8065"},"modified":"2015-08-24T01:42:05","modified_gmt":"2015-08-24T01:42:05","slug":"phat-vi-pham-hop-dong-kinh-te-co-duoc-tinh-vao-chi-phi-duoc-tru-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8065","title":{"rendered":"Ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?"},"content":{"rendered":"

\"Ph\u1ea1t<\/h2>\n

C\u00e1c doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh giao k\u1ebft h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u1edbi nhau, trong \u0111\u00f3 c\u00f3 nh\u1eefng th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng. Tuy nhi\u00ean, c\u00f3 nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 vi ph\u1ea1m c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u1ecb ph\u1ea1t do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf. V\u1eady kho\u1ea3n b\u1ecb ph\u1ea1t do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN hay kh\u00f4ng? B\u00e0i\u00a0 vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n \u0111\u1ecdc<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m 2.36 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong><\/a> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

\u201c 2.36. C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kha\u0301c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d<\/em><\/span><\/p>\n

Theo C\u00f4ng v\u0103n 3529\/TCT-CS<\/a><\/strong> c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf ng\u00e0y 22 th\u00e1ng 08 n\u0103m 2014 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c \u2026..<\/em><\/span><\/p>\n

T\u1ea1i \u0110i\u1ec3m 2.36, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/em><\/span><\/p>\n

2.36. C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi v\u1ec1 ti\u1ec1n ph\u1ea1t, b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u1edbi kh\u00e1ch h\u00e0ng th\u00ec khi chi ti\u1ec1n C\u00f4ng ty l\u1eadp ch\u1ee9ng t\u1eeb chi ti\u1ec1n. C\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ch\u1ee9ng t\u1eeb thanh to\u00e1n tr\u1ec5, C\u00f4ng ty th\u1ef1c hi\u1ec7n t\u00ednh v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf TNDN.<\/em><\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi C\u1ee5c Thu\u1ebf v\u00e0 C\u00f4ng ty \u0111\u01b0\u1ee3c bi\u1ebft\u2026\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean th\u00ec nh\u1eefng kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN n\u1ebfu:<\/span><\/p>\n