{"id":10973,"date":"2025-05-12T04:04:07","date_gmt":"2025-05-12T04:04:07","guid":{"rendered":"https:\/\/mva.vn\/?p=10973"},"modified":"2025-05-12T04:04:07","modified_gmt":"2025-05-12T04:04:07","slug":"chi-phi-duoc-tru-va-chi-phi-khong-duoc-tru-khi-tinh-thue-tndn-thuong-gap-thong-tin-moi-nhat","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/chi-phi-duoc-tru-va-chi-phi-khong-duoc-tru-khi-tinh-thue-tndn-thuong-gap-thong-tin-moi-nhat\/","title":{"rendered":"Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN th\u01b0\u1eddng g\u1eb7p &#8211; Th\u00f4ng tin m\u1edbi nh\u1ea5t\u00a0"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/10973\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf c\u00f3 r\u1ea5t nhi\u1ec1u chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a Doanh nghi\u1ec7p nh\u01b0ng \u0111\u1ec3 \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd th\u00ec ch\u00fang ta ph\u1ea3i hi\u1ec3u r\u00f5 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 TNDN, c\u1ee5 th\u1ec3 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/\"><strong>MVA Vi\u1ec7t Nam<\/strong><\/a><\/span> s\u1ebd chia s\u1ebb d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">I. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf v\u00e0 ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">1.1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p (TNDN)<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ph\u00e1t sinh thu nh\u1eadp tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam. C\u1ee5 th\u1ec3, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf TNDN:<\/span><\/p>\n<p><strong>* Doanh nghi\u1ec7p (DN)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p trong n\u01b0\u1edbc: L\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc \u0111\u1ea7u t\u01b0 th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i: L\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p><strong>* H\u1ee3p t\u00e1c x\u00e3 (HTX)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c h\u1ee3p t\u00e1c x\u00e3 c\u0169ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN khi c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<\/ul>\n<p><strong>* T\u1ed5 ch\u1ee9c kh\u00e1c\u00a0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c (bao g\u1ed3m c\u00e1c t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn c\u00f3 ph\u00e1t sinh thu nh\u1eadp kinh doanh) \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf TNDN khi c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<\/ul>\n<p><strong>* C\u00e1 nh\u00e2n kinh doanh<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ph\u00e1t sinh thu nh\u1eadp t\u1eeb vi\u1ec7c bu\u00f4n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf theo ch\u00ednh s\u00e1ch.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-10975\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/chi-phi-duoc-tru-va-khong-trong-tinh-thue-tndn.jpg\" alt=\"\" width=\"700\" height=\"457\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/chi-phi-duoc-tru-va-khong-trong-tinh-thue-tndn.jpg 900w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/chi-phi-duoc-tru-va-khong-trong-tinh-thue-tndn-613x400.jpg 613w, https:\/\/mva.vn\/wp-content\/uploads\/2025\/05\/chi-phi-duoc-tru-va-khong-trong-tinh-thue-tndn-768x501.jpg 768w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/p>\n<h3><span style=\"font-weight: 400;\">1.2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf Thu nh\u1eadp Doanh nghi\u1ec7p<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN l\u00e0 thu nh\u1eadp m\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ph\u1ea3i ch\u1ecbu thu\u1ebf TNDN. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, c\u00f3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf TNDN sau:<\/span><\/p>\n<p><strong>* Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bao g\u1ed3m thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn, v\u00e0 nh\u1eefng ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u00f3 m\u1ee5c \u0111\u00edch sinh l\u1eddi.<\/span><\/li>\n<\/ul>\n<p><strong>* Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p><strong>* Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, bao g\u1ed3m b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u1ed5 ph\u1ea7n, v\u1ed1n g\u00f3p, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><strong>* Thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb vi\u1ec7c cho thu\u00ea \u0111\u1ea5t \u0111ai, nh\u00e0 c\u1eeda, thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c.<\/span><\/li>\n<\/ul>\n<p><strong>* Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, v\u1ed1n g\u00f3p<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n, v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><strong>* Thu nh\u1eadp t\u1eeb c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3, vi\u1ec7n tr\u1ee3 (n\u1ebfu c\u00f3)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i tr\u1ee3, vi\u1ec7n tr\u1ee3 t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c, mi\u1ec5n l\u00e0 c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><strong>* Thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng thu\u1ed9c c\u00e1c lo\u1ea1i thu nh\u1eadp tr\u00ean nh\u01b0ng c\u00f3 t\u00ednh ch\u1ea5t sinh l\u1eddi cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n (v\u00ed d\u1ee5 nh\u01b0 l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, ti\u1ec1n cho vay, v.v.)<\/span><\/li>\n<\/ul>\n<p><em>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m &gt;&gt; <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/mva.vn\/phan-tich-chi-tiet-ve-trich-khau-hao-tai-san-co-dinh-chua-su-dung\/\"><strong>Ph\u00e2n t\u00edch chi ti\u1ebft v\u1ec1 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/a><\/span><\/em><\/p>\n<h3><span style=\"font-weight: 400;\">1.3. C\u00e1c lo\u1ea1i thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf TNDN<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n thu nh\u1eadp \u0111\u1ec1u ch\u1ecbu thu\u1ebf TNDN. M\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN:<\/span><\/p>\n<p><strong>* Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh n\u00f4ng nghi\u1ec7p, th\u1ee7y s\u1ea3n<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, th\u1ee7y s\u1ea3n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n theo ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i.<\/span><\/li>\n<\/ul>\n<p><strong>* Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n (R&amp;D)<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n.<\/span><\/li>\n<\/ul>\n<p><strong>* Thu nh\u1eadp t\u1eeb xu\u1ea5t kh\u1ea9u\u00a0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p thu\u1ed9c c\u00e1c khu v\u1ef1c \u01b0u \u0111\u00e3i.<\/span><\/li>\n<\/ul>\n<p><strong>* Thu nh\u1eadp t\u1eeb c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0\u00a0<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, c\u00e1c khu v\u1ef1c \u0111\u1ecba l\u00fd \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">1.4. Thu\u1ebf su\u1ea5t th\u1ebf TNDN\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00f9y v\u00e0o lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf, thu\u1ebf su\u1ea5t TNDN c\u00f3 th\u1ec3 kh\u00e1c nhau. C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t chung: 20% l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 bi\u1ebfn \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i: Doanh nghi\u1ec7p trong m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 \u0111\u1eb7c th\u00f9, ho\u1eb7c c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf khu v\u1ef1c c\u00f3 \u0111i\u1ec1u ki\u1ec7n kh\u00f3 kh\u0103n, ho\u1eb7c d\u1ef1 \u00e1n m\u1edbi c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u01b0\u1eddng l\u00e0 10% trong th\u1eddi gian t\u1eeb 10 \u0111\u1ebfn 15 n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba: M\u1ed9t s\u1ed1 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t th\u1ea5p h\u01a1n.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">1.5. C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf TNDN\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN, nh\u01b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c t\u1eeb thi\u1ec7n, c\u00e1c t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb h\u1ed7 tr\u1ee3, t\u00e0i tr\u1ee3 t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, c\u00e1c t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf TNDN ch\u1ee7 y\u1ebfu l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam v\u00e0 ph\u00e1t sinh thu nh\u1eadp. Thu\u1ebf TNDN s\u1ebd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n v\u00e0 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">II. C\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC ng\u00e0y 22\/06\/2015 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 6\/8\/2015, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p tr\u1eeb c\u00e1c kho\u1ea3n chi khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) n\u1ebfu c\u00e1c kho\u1ea3n chi \u0111\u00f3 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2.1. C\u00e1c kho\u1ea3n chi ph\u1ea3i li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh, s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi ph\u1ea3i ph\u00e1t sinh th\u1ef1c t\u1ebf trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. C\u00e1c kho\u1ea3n chi n\u00e0y ph\u1ea3i ph\u1ee5c v\u1ee5 cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh, v\u00e0 kh\u00f4ng ph\u1ea3i chi cho m\u1ee5c \u0111\u00edch c\u00e1 nh\u00e2n ho\u1eb7c kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.2. C\u00e1c kho\u1ea3n chi ph\u1ea3i c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb chi ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. H\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, gi\u00e1 tr\u1ecb thanh to\u00e1n, v\u00e0 c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn giao d\u1ecbch, bao g\u1ed3m c\u1ea3 th\u00f4ng tin v\u1ec1 c\u00e1c b\u00ean (doanh nghi\u1ec7p mua v\u00e0 doanh nghi\u1ec7p b\u00e1n).<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">2.3. \u0110i\u1ec1u ki\u1ec7n \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn (tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng)<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (bao g\u1ed3m VAT) t\u1eeb m\u1ed9t nh\u00e0 cung c\u1ea5p, ho\u1eb7c trong c\u00f9ng m\u1ed9t ng\u00e0y, m\u1ed9t nh\u00e0 cung c\u1ea5p xu\u1ea5t cho doanh nghi\u1ec7p nhi\u1ec1u h\u00f3a \u0111\u01a1n m\u00e0 t\u1ed5ng c\u1ed9ng c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00f3 t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (bao g\u1ed3m VAT), doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u \u00fd quan tr\u1ecdng: T\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a nh\u00e0 cung c\u1ea5p ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c v\u1edbi S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0. \u0110i\u1ec1u n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c thanh to\u00e1n qua ng\u00e2n h\u00e0ng minh b\u1ea1ch v\u00e0 h\u1ee3p ph\u00e1p, c\u0169ng nh\u01b0 c\u00f3 th\u1ec3 ki\u1ec3m tra \u0111\u01b0\u1ee3c c\u00e1c giao d\u1ecbch \u0111\u1ec3 ch\u1ed1ng vi\u1ec7c gian l\u1eadn thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><strong>T\u00d3M L\u1ea0I<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ec9 c\u00f3 th\u1ec3 tr\u1eeb chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN n\u1ebfu c\u00e1c kho\u1ea3n chi n\u00e0y l\u00e0 h\u1ee3p l\u00fd, c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p. \u0110\u1eb7c bi\u1ec7t, \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi l\u1edbn (tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng, bao g\u1ed3m VAT), doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a nh\u00e0 cung c\u1ea5p ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd h\u1ee3p l\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p ph\u00e1p trong c\u00e1c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n<p><strong>V\u00ed d\u1ee5:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u00e0y 31\/08\/2020, C\u00f4ng ty MVA mua ba chi\u1ebfc t\u1ee7 l\u1ea1nh t\u1eeb C\u00f4ng ty B\u1ea3o B\u1ea3o. C\u00f4ng ty B\u1ea3o B\u1ea3o xu\u1ea5t h\u00f3a \u0111\u01a1n cho C\u00f4ng ty MVA v\u1edbi gi\u00e1 tr\u1ecb (\u0111\u00e3 bao g\u1ed3m VAT) nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n s\u1ed1 0000001: 14.000.000 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n s\u1ed1 0000002: 16.000.000 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n s\u1ed1 0000003: 14.500.000 VND<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb ba h\u00f3a \u0111\u01a1n l\u00e0: 44.500.000 VND.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0a chi ph\u00ed n\u00e0y v\u00e0o, C\u00f4ng ty MVA c\u1ea7n thanh to\u00e1n cho C\u00f4ng ty B\u1ea3o B\u1ea3o qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a C\u00f4ng ty MVA s\u1ed1 ti\u1ec1n 44.500.000 VND.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Gi\u1ea3i th\u00edch:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a ba h\u00f3a \u0111\u01a1n l\u00e0 44.500.000 VND, do \u0111\u00f3 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, C\u00f4ng ty MVA c\u1ea7n th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng cho C\u00f4ng ty B\u1ea3o B\u1ea3o s\u1ed1 ti\u1ec1n 44.500.000 VND (\u0111\u00e3 bao g\u1ed3m VAT). \u0110i\u1ec1u n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u1ec7 khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u00eam v\u00e0o \u0111\u00f3, t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a C\u00f4ng ty B\u1ea3o B\u1ea3o ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c S\u1edf K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, gi\u00fap c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">III. M\u1ed9t s\u1ed1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN th\u01b0\u1eddng g\u1eb7p<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">3.1. Kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/span><\/h3>\n<h3><span style=\"font-weight: 400;\">3.2. Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o) 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 sau:<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng l\u00e0m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, song, m\u00e2y, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba ho\u1eb7c nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t th\u1ee7 c\u00f4ng kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n t\u1ef1 khai th\u00e1c tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 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 doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">3.3. Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110)<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TSC\u0110 kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">(tr\u1eeb TSC\u0110 ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, th\u01b0 vi\u1ec7n, nh\u00e0 tr\u1ebb, khu th\u1ec3 thao v\u00e0 c\u00e1c thi\u1ebft b\u1ecb, n\u1ed9i th\u1ea5t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 TSC\u0110 l\u1eafp \u0111\u1eb7t trong c\u00e1c c\u00f4ng tr\u00ecnh n\u00eau tr\u00ean; b\u1ec3 ch\u1ee9a n\u01b0\u1edbc s\u1ea1ch, nh\u00e0 \u0111\u1ec3 xe; xe \u0111\u01b0a \u0111\u00f3n NL\u0110, nh\u00e0 \u1edf tr\u1ef1c ti\u1ebfp cho NL\u0110; chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, mua s\u1eafm m\u00e1y, thi\u1ebft b\u1ecb l\u00e0 TSC\u0110 d\u00f9ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p).<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TSC\u0110 kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb TSC\u0110 thu\u00ea mua t\u00e0i ch\u00ednh).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TSC\u0110 kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd TSC\u0110 v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n tr\u00edch kh\u1ea5u hao v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh v\u1ec1 tr\u00edch kh\u1ea5u hao TSC\u0110.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng\/t\u00e0i s\u1ea3n \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t (tr\u1eeb: m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1eb7c th\u00f9 nh\u01b0 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb gia t\u0103ng cao; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb d\u00f9ng l\u00e0m m\u1eabu th\u1eed nghi\u1ec7m cho s\u1ea3n xu\u1ea5t, kinh doanh).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5:\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f4ng ty MVA mua m\u1ed9t m\u00e1y m\u00f3c thi\u1ebft b\u1ecb v\u1edbi gi\u00e1 tr\u1ecb 2 t\u1ef7 \u0111\u1ed3ng (ch\u01b0a bao g\u1ed3m VAT). L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 cho thi\u1ebft b\u1ecb n\u00e0y l\u00e0 250 tri\u1ec7u \u0111\u1ed3ng (C\u00f4ng ty MVA kh\u00f4ng kinh doanh v\u1eadn t\u1ea3i ho\u1eb7c c\u00e1c d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 li\u00ean quan \u0111\u1ebfn thi\u1ebft b\u1ecb n\u00e0y). Gi\u00e1 tr\u1ecb kh\u1ea5u hao l\u00e0 10 n\u0103m.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (TSC\u0110) = 2.000.000.000 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT 10% = 200.000.000 VND<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh, c\u00f4ng ty ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 1.600.000.000 VND \u0111\u1ed1i v\u1edbi ph\u1ea7n nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Do \u0111\u00f3, Thu\u1ebf GTGT 10% \u0111\u01b0\u1ee3c t\u00ednh cho gi\u00e1 tr\u1ecb n\u00e0y l\u00e0 160.000.000 VND.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) sau khi t\u00ednh thu\u1ebf = 2.000.000.000 + 200.000.000 \u2013 160.000.000 = 2.040.000.000 VN<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 = 220.000.000 VND<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ed5ng nguy\u00ean gi\u00e1 TSC\u0110 = 2.040.000.000 + 220.000.000 = 2.260.000.000 VND<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN l\u00e0 1.600.000.000 VND, n\u00ean:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb kh\u1ea5u hao = 2.260.000.000 \u2013 1.600.000.000 = 660.000.000 VND<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb kh\u1ea5u hao trong 1 n\u0103m = 660.000.000 \/ 10 = 66.000.000 VND (v\u00ec kh\u1ea5u hao trong 10 n\u0103m)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady: khi l\u00e0m t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN cu\u1ed1i n\u0103m th\u00ec ph\u1ea3i \u0111i\u1ec1n s\u1ed1 ti\u1ec1n: 66.000.000 v\u00e0o ch\u1ec9 ti\u00eau [B4] &#8211; C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t v\u1eeba s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh v\u1eeba s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n di\u1ec7n t\u00edch kh\u00f4ng s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">3.4. Ph\u1ea7n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng ho\u00e1 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c.<\/span><\/h3>\n<h3><span style=\"font-weight: 400;\">3.5. Chi ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n nh\u01b0ng kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n m\u00e0 t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n c\u00f3 tho\u1ea3 thu\u1eadn doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n nh\u01b0ng kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n thu\u00ea t\u00e0i s\u1ea3n v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">3.6. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (NL\u0110) doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ec v\u1eady: \u0110\u00ea\u0309 ghi nh\u00e2\u0323n chi phi\u0301 ti\u00ea\u0300n l\u01b0\u01a1ng va\u0300o chi phi\u0301 \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 thi\u0300 c\u00e2\u0300n:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (ho\u1eb7c tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 &#8230;)\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh t\u0103ng l\u01b0\u01a1ng (trong tr\u01b0\u1eddng h\u1ee3p t\u0103ng l\u01b0\u01a1ng)\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng minh th\u01b0 photo\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng ch\u1ea5m c\u00f4ng h\u00e0ng th\u00e1ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thang b\u1ea3ng l\u01b0\u01a1ng do doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu chi thanh to\u00e1n l\u01b0\u01a1ng, ho\u1eb7c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng n\u1ebfu thanh to\u00e1n qua ng\u00e2n h\u00e0ng.\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111\u1ea7y \u0111\u1ee7.\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (danh s\u00e1ch nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd MSTTNCN)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 BHXH (n\u1ebfu tr\u01b0\u1eddng h\u1ee3p l\u00e0m tr\u00ean 1 th\u00e1ng)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n khai tr\u00ecnh vi\u1ec7c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng khi m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 23\/2014\/TT-BL\u0110TBXH)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng M\u1eabu s\u1ed1 07 (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 23\/2014\/TT-BL\u0110TBXH)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf TNCN th\u00e1ng, qu\u00fd n\u1ebfu c\u00f3 ph\u00e1t sinh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf TNCN (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 c\u1ea7n c\u00f3 th\u00eam:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng kh\u1ea5u tr\u1eeb 10% thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 l\u01b0\u01a1ng th\u00ec ph\u1ea3i c\u00f3 B\u1ea3n cam k\u1ebft m\u1eabu 02\/CK-TNCN va\u0300 MST.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, chu\u0309 c\u00f4ng ty tra\u0301ch nhi\u00ea\u0323m h\u01b0\u0303u ha\u0323n m\u1ed9t tha\u0300nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">3.7. Chi trang ph\u1ee5c<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">3.8. Chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quy ch\u1ebf quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn, kh\u00f4ng c\u00f3 h\u1ed9i \u0111\u1ed3ng nghi\u1ec7m thu s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">3.9. Chi ph\u1ee5 c\u1ea5p t\u00e0u xe \u0111i ngh\u1ec9 ph\u00e9p kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang theo quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p khi kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">3.10. Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc v\u1edbi nh\u1eefng doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh; ch\u1ee7 cho thu\u00ea tr\u1ef1c ti\u1ebfp k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi nh\u00e0 cung c\u1ea5p<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p chi tr\u1ea3 tr\u1ef1c ti\u1ebfp cho \u0111\u01a1n v\u1ecb cung c\u1ea5p m\u00e0 kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u01b0\u1edbc th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">3.11. C\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n, theo chu k\u1ef3 m\u00e0 \u0111\u1ebfn h\u1ebft k\u1ef3 h\u1ea1n, h\u1ebft chu k\u1ef3 ch\u01b0a chi ho\u1eb7c chi kh\u00f4ng h\u1ebft<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc bao g\u1ed3m: tr\u00edch tr\u01b0\u1edbc v\u1ec1 s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo chu k\u1ef3, c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 t\u00ednh doanh thu nh\u01b0ng c\u00f2n ti\u1ebfp t\u1ee5c ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 trong nhi\u1ec1u n\u0103m nh\u01b0ng c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u00e3 t\u00ednh to\u00e0n b\u1ed9 v\u00e0o doanh thu c\u1ee7a n\u0103m thu ti\u1ec1n) v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc kh\u00e1c.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">3.12. L\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u1eeb l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf).<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">3.13. Chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c (bao g\u1ed3m c\u1ea3 chi t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p); chi t\u00e0i tr\u1ee3 cho y t\u1ebf; chi t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi m\u00e0 kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">3.14. Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 h\u1ed9 ngh\u00e8o theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a, l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">3.15. C\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh x\u1ed5 s\u1ed1, kinh doanh ch\u1ee9ng kho\u00e1n v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c th\u00f9 kh\u00e1c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u00c0I LI\u1ec6U THAM KH\u1ea2O\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC.\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 151\/2014\/TT-BTC.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 119\/2014\/TT-BTC.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">IV. L\u1eddi k\u1ebft\u00a0<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady MVA Vi\u1ec7t Nam \u0111\u00e3 chia s\u1ebb c\u1ee5 th\u1ec3 v\u1ec1 Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN th\u01b0\u1eddng g\u1eb7p r\u1ed3i \u0111\u00f3 \u1ea1 . N\u1ebfu qu\u00fd b\u1ea1n \u0111\u1ecdc c\u00f3 nh\u1eefng th\u1eafc m\u1eafc ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3 th\u00ec c\u00f3 th\u1ec3 li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn MVA Vi\u1ec7t Nam \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n, h\u1ed7 tr\u1ee3 d\u1ecbch v\u1ee5 n\u00e0y v\u1edbi m\u1ee9c chi ph\u00ed t\u1ed1t nh\u1ea5t. Xin c\u1ea3m \u01a1n!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00d4NG TY TNHH K\u1ebe TO\u00c1N V\u00c0 KI\u1ec2M TO\u00c1N MVA VI\u1ec6T NAM<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9: LK3 \u2013 04, Khu \u0111\u00f4 th\u1ecb L\u1ed9c Ninh, TT. Ch\u00fac S\u01a1n, H. Ch\u01b0\u01a1ng M\u1ef9, TP. H\u00e0 N\u1ed9i<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec7n tho\u1ea1i: 024.7109.7766 \u2013 Hotline: 0981.350.666<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Email: <\/span><span style=\"font-weight: 400;\">dungtq.mva@gmail.com<\/span>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Tr\u00ean th\u1ef1c t\u1ebf c\u00f3 r\u1ea5t nhi\u1ec1u chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a Doanh nghi\u1ec7p nh\u01b0ng \u0111\u1ec3..<\/p>\n","protected":false},"author":1,"featured_media":10974,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10973","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"{:vi}Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN th\u01b0\u1eddng g\u1eb7p - Th\u00f4ng tin m\u1edbi nh\u1ea5t. 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