{"id":9460,"date":"2024-09-23T08:39:24","date_gmt":"2024-09-23T01:39:24","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9460"},"modified":"2025-11-07T11:10:41","modified_gmt":"2025-11-07T04:10:41","slug":"khoan-chi-tu-thien-co-duoc-khau-tru-khi-tinh-thue-tndn","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/khoan-chi-tu-thien-co-duoc-khau-tru-khi-tinh-thue-tndn\/","title":{"rendered":"Kho\u1ea3n chi t\u1eeb thi\u1ec7n c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf TNDN?"},"content":{"rendered":"

B\u00e3o s\u1ed1 3 c\u00f9ng nh\u1eefng \u0111\u1ee3t m\u01b0a l\u0169 k\u00e9o d\u00e0i \u0111\u00e3 g\u00e2y thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi v\u00e0 t\u00e0i s\u1ea3n c\u00e1c t\u1ec9nh mi\u1ec1n B\u1eafc. Trong b\u1ed1i c\u1ea3nh n\u00e0y, c\u00e1c kho\u1ea3n chi t\u1eeb thi\u1ec7n, \u0111\u00f3ng g\u00f3p c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c chung tay kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng cho Ch\u00ednh ph\u1ee7 v\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p khu v\u1ef1c kh\u00f4ng may m\u1eafn.\u00a0<\/span><\/i><\/p>\n

Hi\u1ec7n nay c\u00f3 r\u1ea5t nhi\u1ec1u \u0111\u01a1n v\u1ecb th\u1eafc m\u1eafc v\u1ec1 c\u00e1c kho\u1ea3n chi t\u1eeb thi\u1ec7n n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng. H\u00e3y c\u00f9ng FT t\u00ecm hi\u1ec3u v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn x\u1eed l\u00fd c\u00e1c kho\u1ea3n chi t\u1eeb thi\u1ec7n, \u0111\u00f3ng g\u00f3p c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/i><\/p>\n

\"Chi<\/p>\n

1.Chi ph\u00ed \u1ee7ng h\u1ed9 t\u1eeb thi\u1ec7n c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?\u00a0<\/strong><\/h5>\n

Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1ea1i Vi\u1ec7t Nam. chi ph\u00ed t\u1eeb thi\u1ec7n kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 th\u1ec3 nh\u01b0:<\/span><\/i><\/p>\n

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  • Chi ph\u00ed t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, nghi\u00ean c\u1ee9u khoa h\u1ecdc, kh\u1eafc ph\u1ee5c thi\u00ean tai, x\u00e2y d\u1ef1ng nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/span><\/li>\n
  • Chi ph\u00ed t\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i, t\u1eeb thi\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t b\u1edfi c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.\u00a0<\/span><\/li>\n<\/ul>\n

    C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC ng\u00e0y 22\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/ 2014\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    \u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC) nh\u01b0 sau:\u00a0<\/b><\/p>\n

    \u201c\u0110i\u1ec1u 6. <\/b>C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/p>\n

    1.Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau 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:\u00a0<\/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.\u00a0<\/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.\u00a0<\/span><\/p>\n

    c. Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n 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 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u00a0<\/span><\/p>\n

    Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo 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.\u00a0<\/span><\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p 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 ghi tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed, doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n th\u00ec doanh nghi\u1ec7p \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. Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u1ed1i v\u1edbi ph\u1ea7n t\u0103ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed n\u00e0y)<\/span><\/p>\n

    \u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y.\u00a0<\/span><\/p>\n

    \u0110\u1ed3ng th\u1eddi, theo kho\u1ea3n 3 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 78\/2021\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 n\u00eau:<\/b><\/p>\n

    \u0110i\u1ec1u 12. Ngu\u1ed3n t\u00e0i ch\u00ednh:<\/b><\/p>\n

    1.M\u1ee9c \u0111\u00f3ng g\u00f3p b\u1eaft bu\u1ed9c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i tr\u00ean \u0111\u1ecba b\u00e0n m\u1ed9t n\u0103m l\u00e0 0,02% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 theo b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u1eadp ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m c\u1ee7a t\u1ed5 ch\u1ee9c b\u00e1o c\u00e1o c\u01a1 quan Thu\u1ebf nh\u01b0ng t\u1ed1i thi\u1ec3u 500 ngh\u00ecn \u0111\u1ed3ng, t\u1ed1i \u0111a 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c.\u00a0<\/span><\/p>\n

    2.\u0110\u00f3ng g\u00f3p, t\u00e0i tr\u1ee3, h\u1ed7 tr\u1ee3 t\u1ef1 nguy\u1ec7n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p cho Qu\u1ef9 ph\u00f2ng, ch\u1ed1ng thi\u00ean tai c\u1ea5p t\u1ec9nh c\u1ea5p t\u1ec9nh \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 thu nh\u1eadp doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n

    Theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, chi ph\u00ed khi doanh nghi\u1ec7p \u0111\u00f3ng g\u00f3p, t\u00e0i tr\u1ee3, chi \u1ee7ng h\u1ed9 t\u1eeb thi\u1ec7n b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c quy\u00ean g\u00f3p ti\u1ec1n m\u1eb7t ho\u1eb7c mua h\u00e0ng h\u00f3a, hi\u1ec7n v\u1eadt t\u1eeb thi\u1ec7n s\u1ebd \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 thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf TNDN) trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea3m b\u1ea3o c\u00e1c quy \u0111\u1ecbnh sau:\u00a0<\/span><\/i><\/p>\n

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    • T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u1ee7ng h\u1ed9, t\u1eeb thi\u1ec7n tr\u00ean tinh th\u1ea7n t\u1ef1 nguy\u1ec7n.\u00a0<\/span><\/li>\n
    • \u0110\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c kho\u1ea3n chi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TNDN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC n\u00eau tr\u00ean.\u00a0<\/span><\/li>\n<\/ul>\n

      C\u1ee5 th\u1ec3:<\/span><\/p>\n

      +L\u00e0 kho\u1ea3n chi ph\u00e1t sinh th\u1ef1c t\u1ebf.\u00a0<\/span><\/p>\n

      +C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p ch\u1ee9ng minh kho\u1ea3n chi \u0111\u00e3 ph\u00e1t sinh th\u1ef1c (Ch\u1eb3ng h\u1ea1n nh\u01b0 \u1ee7y nhi\u1ec7m chi, sao k\u00ea t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, h\u00f3a \u0111\u01a1n mua h\u00e0ng, phi\u1ebfu xu\u1ea5t kho\u2026.)<\/span><\/p>\n

      +V\u1edbi c\u00e1c kho\u1ea3n chi h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u1ec3 \u1ee7ng h\u1ed9 t\u1eeb thi\u1ec7n c\u00f3 gi\u00e1 tr\u1ecb >20 tri\u1ec7u \u0111\u1ed3ng th\u00ec c\u1ea7n c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u00a0<\/span><\/p>\n

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      • L\u00e0 kho\u1ea3n t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, t\u1eeb thi\u1ec7n \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng theo quy \u0111\u1ecbnh. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n

        C\u00e1c kho\u1ea3n chi t\u1eeb thi\u1ec7n, chi \u1ee7ng h\u1ed9 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, b\u00e3o l\u0169; l\u00e0 nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o, nh\u00e0 t\u00ecnh ngh\u0129a; t\u00e0i tr\u1ee3 cho nghi\u00ean c\u1ee9u khoa h\u1ecdc\u2026ph\u1ea3i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, t\u00e0i tr\u1ee3 theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n th\u00f4ng qua c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0111i\u1ec3m 2.22, 2.23, 2.24, 2.25, 2.26 Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/ 2015\/TT-BTC)<\/span><\/p>\n

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        • Kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT – BTC.\u00a0<\/span><\/li>\n<\/ul>\n

          Trong \u0111\u00f3, c\u00e1c chi ph\u00ed t\u1eeb thi\u1ec7n, t\u00e0i tr\u1ee3 thu\u1ed1c c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi:<\/span><\/p>\n

          +Chi t\u00e0i tr\u1ee3, \u1ee7ng h\u1ed9 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng (quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i ti\u1ebft a \u0111i\u1ec3m 2.24 kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC)<\/span><\/p>\n

          +Kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3, \u1ee7ng h\u1ed9 t\u1eeb thi\u1ec7n (quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i ti\u1ebft b \u0111i\u1ec3m 2.24 kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT – BTC)<\/span><\/p>\n

          +Chi ph\u00ed l\u00e0m nh\u00e0 t\u00e0i tr\u1ee3 cho ng\u01b0\u1eddi ngh\u00e8o kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng (quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m 2.25 kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT – BTC)<\/span><\/p>\n

          +Chi ph\u00ed t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a, l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 (quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b \u0111i\u1ec3m 2.25 kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT – BTC)<\/span><\/p>\n

          2. Kho\u1ea3n \u1ee7ng h\u1ed9 t\u1eeb thi\u1ec7n h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/b><\/h5>\n

          \"C\u00f3<\/p>\n

          Chi ph\u00ed t\u1eeb thi\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u00f9y v\u00e0o m\u1ee5c \u0111\u00edch v\u00e0 h\u00ecnh th\u1ee9c chi:<\/span><\/p>\n

            \n
          • N\u1ebfu chi ph\u00ed t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN (<\/b>theo \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC):<\/span><\/li>\n<\/ul>\n

            N\u1ee3 TK 642 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p) ho\u1eb7c TK 811 (Chi ph\u00ed kh\u00e1c)<\/span><\/p>\n

            C\u00f3 TK 111, 112 (Ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng)\u00a0<\/span><\/p>\n

              \n
            • N\u1ebfu chi ph\u00ed t\u1eeb thi\u1ec7n kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN (<\/b>kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb):<\/span><\/li>\n<\/ul>\n

              N\u1ee3 TK 421 (L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i)<\/span><\/p>\n

              C\u00f3 TK 111, 112 (Ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng)<\/span><\/p>\n

              3. H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u1ea7n c\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed t\u1eeb thi\u1ec7n:<\/b><\/h5>\n

              \"H\u01b0\u1edbng<\/p>\n

              \u0110\u1ec3 chi ph\u00ed t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN, c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, bao g\u1ed3m:<\/span><\/p>\n

                \n
              • Quy\u1ebft \u0111\u1ecbnh t\u00e0i tr\u1ee3 ho\u1eb7c t\u1eeb thi\u1ec7n c\u1ee7a doanh nghi\u1ec7p: V\u0103n b\u1ea3n n\u00e0y th\u1ec3 hi\u1ec7n r\u00f5 m\u1ee5c \u0111\u00edch, n\u1ed9i dung t\u00e0i tr\u1ee3, s\u1ed1 ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3 v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn t\u00e0i tr\u1ee3.\u00a0<\/span><\/li>\n
              • Bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n (n\u1ebfu t\u00e0i s\u1ea3n b\u1eb1ng hi\u1ec7n v\u1eadt): Ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn gi\u1eefa b\u00ean t\u00e0i tr\u1ee3 v\u00e0 b\u00ean nh\u1eadn t\u00e0i tr\u1ee3.<\/span><\/li>\n
              • Ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7: N\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n, c\u1ea7n c\u00f3 phi\u1ebfu chi, phi\u1ebfu thu ho\u1eb7c bi\u00ean lai thu ti\u1ec1n t\u1eeb t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e0i tr\u1ee3.\u00a0<\/span><\/li>\n
              • Gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a b\u00ean nh\u1eadn t\u00e0i tr\u1ee3: Ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadn t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh (v\u00ed d\u1ee5 nh\u01b0 c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n, tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n, \u1ee6y ban nh\u00e2n d\u00e2n).\u00a0<\/span><\/li>\n
              • H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan: \u0110\u1ed1i v\u1edbi t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt, c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p. \u0110\u1ed1i v\u1edbi t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n m\u1eb7t Ch\u1ee9ng t\u1eeb chi ti\u1ec1n (\u1ee6y nhi\u1ec7m chi, ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n) cho c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (\u1ee6y ban M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam, Ban c\u1ee9u tr\u1ee3 Trung \u01b0\u01a1ng\u2026)<\/span><\/li>\n<\/ul>\n

                L\u01b0u \u00fd:<\/i><\/b><\/p>\n

                  \n
                • N\u1ebfu c\u00f3 th\u1ec3, doanh nghi\u1ec7p n\u00ean y\u00eau c\u1ea7u c\u01a1 quan nh\u1eadn t\u00e0i tr\u1ee3 c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y x\u00e1c nh\u1eadn c\u00f3 d\u1ea5u\/ ch\u1eef k\u00fd h\u1ee3p ph\u00e1p v\u1ec1 vi\u1ec7c \u0111\u00e3 nh\u1eadn kho\u1ea3n \u1ee7ng h\u1ed9 c\u1ee7a DN.\u00a0<\/span><\/i><\/li>\n<\/ul>\n
                    \n
                  • C\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7, c\u1ea9n th\u1eadn c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 d\u00f9ng trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra.\u00a0<\/span><\/i><\/li>\n<\/ul>\n

                    Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c kho\u1ea3n chi v\u1edbi m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, \u1ee7ng h\u1ed9 t\u1ef1 nguy\u1ec7n, c\u00e1c doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi nguy\u00ean t\u1eafc ch\u00ednh x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ee3p l\u1ec7 theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7, c\u1ea9n th\u1eadn c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 d\u00f9ng trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ki\u1ec3m tra, thanh tra.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                    B\u00e3o s\u1ed1 3 c\u00f9ng nh\u1eefng \u0111\u1ee3t m\u01b0a l\u0169 k\u00e9o d\u00e0i \u0111\u00e3 g\u00e2y thi\u1ec7t h\u1ea1i cho ng\u01b0\u1eddi v\u00e0 t\u00e0i s\u1ea3n c\u00e1c t\u1ec9nh mi\u1ec1n B\u1eafc. Trong b\u1ed1i c\u1ea3nh n\u00e0y, c\u00e1c kho\u1ea3n chi t\u1eeb thi\u1ec7n, \u0111\u00f3ng g\u00f3p c\u1ee7a doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c chung tay kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, gi\u00fap gi\u1ea3m b\u1edbt […]<\/p>\n","protected":false},"featured_media":13453,"template":"","article_category":[10],"class_list":["post-9460","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\/9460","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\/13453"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9460"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}