{"id":8990,"date":"2015-08-14T12:08:53","date_gmt":"2015-08-14T12:08:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8990"},"modified":"2015-08-24T01:48:40","modified_gmt":"2015-08-24T01:48:40","slug":"hoa-don-ban-le-duoi-200-nghin-co-duoc-tinh-vao-chi-phi-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8990","title":{"rendered":"H\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb d\u01b0\u1edbi 200 ngh\u00ecn c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00f4ng?"},"content":{"rendered":"

\"H\u00f3a<\/p>\n

C\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p, l\u1ea5y nh\u1eefng h\u00f3a \u0111\u01a1n l\u1ebb trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh, v\u00e0 c\u0103n c\u1ee9 v\u00e0o nh\u1eefng h\u00f3a \u0111\u01a1n l\u1ebb n\u00e0y \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. V\u1eady nh\u1eefng h\u00f3a \u0111\u01a1n l\u1ebb n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng? K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/span><\/p>\n

Kho\u1ea3n 1 v\u00e0 \u0110i\u1ec3m\u00a02.4, Kho\u1ea3n 2 \u0110i\u1ec1u 6<\/strong>, Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> ng\u00e0y 18\/06\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf Thu Nh\u1eadp Doanh nghi\u1ec7p quy \u0111\u1ecbnh:<\/span><\/p>\n

“1. Tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/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, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi sau:<\/em><\/span><\/p>\n

…<\/em><\/span><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.”<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 \u0111i\u1ec1u 6, kho\u1ea3n 2 \u0111i\u1ec3m 2.4<\/strong> Th\u00f4ng t\u01b0 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 nh\u1eefng kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2.4.\u00a0Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 (kh\u00f4ng c\u00f3\u00a0h\u00f3a\u00a0\u0111\u01a1n, \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo m\u1eabu s\u1ed1 01\/TNDN<\/a><\/strong> k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) nh\u01b0ng kh\u00f4ng l\u1eadp B\u1ea3ng k\u00ea k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/em><\/span><\/p>\n

– Mua h\u00e0ng\u00a0h\u00f3a\u00a0l\u00e0 n\u00f4ng s\u1ea3n, h\u1ea3i s\u1ea3n, th\u1ee7y s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/em><\/span><\/p>\n

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

– Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh (kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean) c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/em><\/span><\/p>\n

B\u1ea3ng k\u00ea thu mua h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c\u00a0\u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c. Doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau tr\u00ean kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 mua h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean b\u1ea3ng k\u00ea cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ee9c gi\u00e1 \u0111\u1ec3 t\u00ednh l\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u201d<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 quy \u0111\u1ecbnh tr\u00ean nh\u1eefng kho\u1ea3n chi c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng SXKD, v\u00e0 c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ecf, ho\u1eb7c mua ch\u1ee9ng t\u1eeb c\u1ee7a c\u01a1 quan thu\u1ebf. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, B\u1ea3ng k\u00ea mua h\u00e0ng h\u00f3a, v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi mua<\/span><\/p>\n

Tuy nhi\u00ean, n\u1ebfu b\u1ea1n mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 th\u01b0\u1eddng xuy\u00ean, s\u1ed1 l\u01b0\u1ee3ng nhi\u1ec1u m\u00e0 ch\u1ec9 d\u00f9ng\u00a0h\u00f3a \u0111\u01a1n b\u1ea3n l\u1ebb d\u01b0\u1edbi 200 ngh\u00ecn th\u00ec c\u01a1 quan Thu\u1ebf c\u0169ng kh\u00f4ng ch\u1ea5p nh\u1eadn nh\u1eefng chi ph\u00ed n\u00e0y\u00a0\u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n

Xem th\u00eam:<\/span><\/p>\n

Quy \u0111\u1ecbnh t\u1eeb 2015 v\u1ec1 ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a v\u00e0 trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

H\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb d\u01b0\u1edbi 200 ngh\u00ecn c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00f4ng? \u0110\u00e2y l\u00e0 chi ph\u00ed c\u1ee7a DN nh\u01b0ng khi n\u00e0o th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN?<\/p>\n","protected":false},"author":7,"featured_media":10164,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1083],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8990"}],"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=8990"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8990\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10164"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8990"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}