{"id":7701,"date":"2022-12-21T11:40:13","date_gmt":"2022-12-21T04:40:13","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7701"},"modified":"2025-11-11T13:21:32","modified_gmt":"2025-11-11T06:21:32","slug":"11-luu-y-ve-cac-khoan-bi-khong-che-thue-ke-toan-can-biet","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/11-luu-y-ve-cac-khoan-bi-khong-che-thue-ke-toan-can-biet\/","title":{"rendered":"11 l\u01b0u \u00fd v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecb kh\u1ed1ng ch\u1ebf k\u1ebf to\u00e1n c\u1ea7n bi\u1ebft"},"content":{"rendered":"

\"\"<\/p>\n

Khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i chi ph\u00ed c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00ed. FTS \u00a0xin chia s\u1ebb 11 kho\u1ea3n chi ph\u00ed th\u01b0\u1eddng g\u1eb7p nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n lu\u00f4n lu\u00f4n ph\u1ea3i x\u1eed l\u00fd trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c t\u1ea1i doanh nghi\u1ec7p.<\/em><\/p>\n

01 \u2013 Chi trang ph\u1ee5c: Chi b\u1eb1ng Ti\u1ec1n m\u1eb7t kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5 tri\u1ec7u m\u1ed9t n\u0103m (K2 \u01104 TT 96\/2015).
\n02 \u2013 M\u1ee9c chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean (ngh\u1ec9 m\u00e1t,..): Kh\u00f4ng qu\u00e1 1 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf (K4 \u01103 TT 25\/2018).
\n03 \u2013 Chi ph\u00ed kh\u1ea5u hao khi mua xe \u00f4 t\u00f4 d\u01b0\u1edbi 9 ch\u1ed7 ng\u1ed3i (Kh\u00f4ng d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch\u2026): Chi ph\u00ed kh\u1ea5u hao t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qua 1,6 t\u1ef7(K2 \u01104TT96\/2015).
\n04 \u2013 Kh\u1ed1ng ch\u1ebf th\u1eddi gian tr\u00edch KH TSC\u0110, Ph\u00e2n B\u1ed5 CCDC: Th\u1eddi gian tr\u00edch KHTS theo TT 45\/2013TT-BTC, th\u1eddi gian ph\u00e2n b\u1ed5 CCDC kh\u00f4ng qua 36 th\u00e1ng.
\n05 \u2013 Doanh thu cho thu\u00ea TS c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN, GTGT: Doanh thu t\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch d\u01b0\u1edbi 100tr\/n\u0103m (\u01104TT92\/2015)
\n06 \u2013 M\u1ee9c chi b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed v\u00e0 nh\u00e2n th\u1ecd: Kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 3tr m\u1ed9t n\u0103m(K3 \u01103 TT25\/2018)
\n07 \u2013 Chi ph\u00ed l\u00e3i vay: Kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t NH c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m. ( K2 \u01104TT 96\/2015).
\n08 \u2013 Khuy\u1ebfn m\u1ea1i: M\u1ee9c gi\u1ea3m t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 50% gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3 ngay tr\u01b0\u1edbc th\u1eddi gian khuy\u1ebfn m\u1ea1i ( \u0110i\u1ec1u 7 ngh\u1ecb \u0111\u1ecbnh 81\/2018 N\u0110-CP).
\n09 \u2013 M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh,v\u00e0 gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n: Thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2020 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2020. B\u1ea3n th\u00e2n t\u1eeb 9 tr l\u00ean 11 tri\u1ec7u, Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1eeb 3.6tr l\u00ean 4.4tr (Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14).
\n10 \u2013 Ho\u00e0n thu\u1ebf GTGT h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u: Kh\u00f4ng qu\u00e1 10% doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (Kho\u1ea3n 4 \u0111i\u1ec1u 2 th\u00f4ng t\u01b0 25\/2018\/TT-BTC).
\n11- Chi ph\u00ed l\u00e3i vay c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN: Kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay, chi phi\u0301 kh\u1ea5u hao trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf(T\u1ef7 l\u1ec7 n\u00e0y thay \u0111\u1ed5i t\u1eeb 20% l\u00ean 30% theo N\u0110 68 ng\u00e0y 24\/6\/2020)<\/p>\n","protected":false},"excerpt":{"rendered":"

Khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i chi ph\u00ed c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00ed. FTS \u00a0xin chia s\u1ebb 11 kho\u1ea3n chi ph\u00ed th\u01b0\u1eddng g\u1eb7p nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n lu\u00f4n lu\u00f4n ph\u1ea3i x\u1eed l\u00fd trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n […]<\/p>\n","protected":false},"featured_media":13582,"template":"","article_category":[10],"class_list":["post-7701","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7701","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13582"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7701"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7701"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}