{"id":12313,"date":"2025-08-19T07:21:30","date_gmt":"2025-08-19T07:21:30","guid":{"rendered":"https:\/\/mva.vn\/?p=12313"},"modified":"2025-08-19T08:13:05","modified_gmt":"2025-08-19T08:13:05","slug":"khoan-chi-phi-hop-ly-khong-can-hoa-don-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/khoan-chi-phi-hop-ly-khong-can-hoa-don-cua-doanh-nghiep\/","title":{"rendered":"Kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p"},"content":{"rendered":"

Sorry, this entry is only available in 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>

Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u mong mu\u1ed1n t\u1ed1i \u01b0u chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. Th\u00f4ng th\u01b0\u1eddng, \u0111\u1ec3 kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 <\/span>h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/b>. Tuy nhi\u00ean, th\u1ef1c t\u1ebf cho th\u1ea5y c\u00f3 nh\u1eefng kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd <\/span>kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n<\/b> m\u00e0 v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

V\u1eady, nh\u1eefng kho\u1ea3n chi ph\u00ed n\u00e0y bao g\u1ed3m nh\u1eefng g\u00ec? \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ra sao? V\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi h\u1ea1ch to\u00e1n? B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 t\u1eeb A\u2013Z v\u1ec1 <\/span>kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n.<\/b><\/p>\n

I. Kh\u00e1i ni\u1ec7m chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n<\/b><\/h2>\n
    \n
  • Chi ph\u00ed h\u1ee3p l\u00fd<\/b> l\u00e0 nh\u1eefng 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, ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho vi\u1ec7c t\u1ea1o ra doanh thu v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/span><\/li>\n
  • Kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n<\/b> ngh\u0129a l\u00e0: kho\u1ea3n chi ph\u00ed \u0111\u00f3 kh\u00f4ng c\u00f3 (ho\u1eb7c kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3) h\u00f3a \u0111\u01a1n GTGT\/h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, nh\u01b0ng v\u1eabn c\u00f3 th\u1ec3 \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 TNDN, n\u1ebfu c\u00f3 <\/span>ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p ph\u00e1p<\/b> theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n

    N\u00f3i c\u00e1ch kh\u00e1c, kh\u00f4ng ph\u1ea3i c\u1ee9 \u201ckh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n\u201d l\u00e0 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd. Doanh nghi\u1ec7p v\u1eabn c\u00f3 c\u01a1 h\u1ed9i \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ph\u00e1p lu\u1eadt.<\/span><\/p>\n

    II. C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 chi ph\u00ed kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n<\/b><\/h2>\n

    M\u1ed9t s\u1ed1 v\u0103n b\u1ea3n quan tr\u1ecdng quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y:<\/span><\/p>\n

      \n
    • Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 14\/2008\/QH12<\/b> (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung).<\/span><\/li>\n
    • Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/b> ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNDN.<\/span><\/li>\n
    • Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/b>, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 119\/2014\/TT-BTC.<\/span><\/li>\n
    • Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP<\/b> v\u1ec1 thi h\u00e0nh Lu\u1eadt Thu\u1ebf TNDN.<\/span><\/li>\n<\/ul>\n

      \"\"<\/p>\n

      Theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 03 \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n

        \n
      1. Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng SXKD.<\/span><\/li>\n
      2. Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh.<\/span><\/li>\n
      3. Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n t\u1eebng l\u1ea7n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span> <\/li>\n<\/ol>\n

        Tuy nhi\u00ean, ph\u00e1p lu\u1eadt c\u0169ng <\/span>li\u1ec7t k\u00ea m\u1ed9t s\u1ed1 kho\u1ea3n chi kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n<\/b> nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, mi\u1ec5n c\u00f3 ch\u1ee9ng t\u1eeb thay th\u1ebf h\u1ee3p ph\u00e1p.<\/span><\/p>\n

        III. C\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p<\/b><\/h2>\n

        3.1. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><\/h3>\n
          \n
        • Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n \u0111\u1ec3 ch\u1ee9ng minh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/li>\n
        • Ch\u1ec9 c\u1ea7n:<\/span>\n
            \n
          • H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng,<\/span><\/li>\n
          • B\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng,<\/span><\/li>\n
          • Ch\u1ee9ng t\u1eeb chi tr\u1ea3 l\u01b0\u01a1ng (phi\u1ebfu chi, sao k\u00ea ng\u00e2n h\u00e0ng).<\/span><\/li>\n<\/ul>\n<\/li>\n
          • L\u01b0u \u00fd<\/b>: Kho\u1ea3n chi n\u00e0y ph\u1ea3i k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 tr\u00ean b\u00e1o c\u00e1o thu\u1ebf TNCN v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n

            3.2. C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><\/h3>\n

            V\u00ed d\u1ee5: ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a, \u0111i\u1ec7n tho\u1ea1i, x\u0103ng xe, trang ph\u1ee5c, c\u00f4ng t\u00e1c ph\u00ed\u2026<\/span><\/p>\n

              \n
            • Kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n c\u1ee7a b\u00ean cung c\u1ea5p, ch\u1ec9 c\u1ea7n <\/span>quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng<\/b> \u0111\u01b0\u1ee3c ban h\u00e0nh h\u1ee3p l\u1ec7.<\/span><\/li>\n
            • Tr\u01b0\u1eddng h\u1ee3p ph\u1ee5 c\u1ea5p trang ph\u1ee5c:<\/span>\n
                \n
              • N\u1ebfu tr\u1ea3 b\u1eb1ng hi\u1ec7n v\u1eadt \u2192 c\u1ea7n h\u00f3a \u0111\u01a1n mua h\u00e0ng.<\/span><\/li>\n
              • N\u1ebfu tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t \u2192 c\u1ea7n quy\u1ebft \u0111\u1ecbnh chi v\u00e0 ch\u1ee9ng t\u1eeb chi ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                3.3. Kho\u1ea3n chi ph\u00fac l\u1ee3i t\u1eadp th\u1ec3<\/b><\/h3>\n

                Bao g\u1ed3m: h\u1ed7 tr\u1ee3 hi\u1ebfu h\u1ec9, sinh nh\u1eadt, ngh\u1ec9 m\u00e1t, kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3\u2026<\/span><\/p>\n

                  \n
                • Kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 h\u00f3a \u0111\u01a1n, nh\u01b0ng c\u1ea7n:<\/span>\n
                    \n
                  • Quy\u1ebft \u0111\u1ecbnh c\u1ee7a gi\u00e1m \u0111\u1ed1c\/H\u0110QT v\u1ec1 ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i.<\/span><\/li>\n
                  • Danh s\u00e1ch, ch\u1ee9ng t\u1eeb chi ti\u1ec1n, h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<\/li>\n
                  • Gi\u1edbi h\u1ea1n: T\u1ed5ng chi ph\u00fac l\u1ee3i kh\u00f4ng qu\u00e1 1 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n\/n\u0103m.<\/span><\/li>\n<\/ul>\n

                    3.4. C\u00e1c kho\u1ea3n tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/b><\/h3>\n

                    Bao g\u1ed3m: BHXH, BHYT, BHTN, Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n\u2026<\/span><\/p>\n

                      \n
                    • Kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
                    • C\u0103n c\u1ee9: b\u1ea3ng l\u01b0\u01a1ng, ch\u1ee9ng t\u1eeb n\u1ed9p b\u1ea3o hi\u1ec3m qua ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n

                      3.5. Chi c\u00f4ng t\u00e1c ph\u00ed, chi ph\u00ed \u0111i l\u1ea1i<\/b><\/h3>\n
                        \n
                      • Tr\u01b0\u1eddng h\u1ee3p chi ti\u1ec1n t\u00e0u xe, taxi m\u00e0 kh\u00f4ng l\u1ea5y \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u2192 c\u1ea7n <\/span>quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i c\u00f4ng t\u00e1c, b\u1ea3ng thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed, ch\u1ee9ng t\u1eeb chi ti\u1ec1n<\/b>.<\/span><\/li>\n
                      • N\u1ebfu c\u00f3 v\u00e9 t\u00e0u xe, v\u00e9 m\u00e1y bay \u2192 v\u1eabn c\u1ea7n l\u01b0u gi\u1eef (c\u00f3 th\u1ec3 l\u00e0 v\u00e9 \u0111i\u1ec7n t\u1eed k\u00e8m th\u1ebb l\u00ean m\u00e1y bay).<\/span><\/li>\n<\/ul>\n

                        3.6. Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/h3>\n
                          \n
                        • Kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n h\u00e0ng th\u00e1ng.<\/span><\/li>\n
                        • C\u0103n c\u1ee9: h\u1ed3 s\u01a1 t\u00e0i s\u1ea3n, bi\u00ean b\u1ea3n b\u00e0n giao, quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, b\u1ea3ng t\u00ednh kh\u1ea5u hao theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n

                          3.7. Chi d\u1ef1 ph\u00f2ng (d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5)<\/b><\/h3>\n
                            \n
                          • Kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n.<\/span><\/li>\n
                          • C\u0103n c\u1ee9: ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 l\u1eadp d\u1ef1 ph\u00f2ng v\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 48\/2019\/TT-BTC.<\/span><\/li>\n<\/ul>\n

                            3.8. C\u00e1c kho\u1ea3n chi n\u1ed9p ng\u00e2n s\u00e1ch, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/b><\/h3>\n

                            V\u00ed d\u1ee5: l\u1ec7 ph\u00ed m\u00f4n b\u00e0i, ph\u00ed c\u00f4ng ch\u1ee9ng, ph\u00ed h\u1ea3i quan\u2026<\/span><\/p>\n

                              \n
                            • Ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p thay th\u1ebf h\u00f3a \u0111\u01a1n: <\/span>bi\u00ean lai thu ph\u00ed, ch\u1ee9ng t\u1eeb n\u1ed9p ng\u00e2n s\u00e1ch<\/b>.<\/span><\/li>\n<\/ul>\n

                              IV. Nh\u1eefng kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n nh\u01b0ng d\u1ec5 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf<\/b><\/h2>\n

                              M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p hay g\u1eb7p r\u1ee7i ro:<\/span><\/p>\n

                                \n
                              • Chi ti\u1ebfp kh\u00e1ch, chi hoa h\u1ed3ng nh\u01b0ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n hay ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/span><\/li>\n
                              • Chi qu\u00e0 bi\u1ebfu, khuy\u1ebfn m\u1ea1i kh\u00f4ng \u0111\u0103ng k\u00fd ch\u01b0\u01a1ng tr\u00ecnh theo lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n
                              • Chi mua h\u00e0ng ngo\u00e0i th\u1ecb tr\u01b0\u1eddng t\u1ef1 do kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n

                                Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n <\/span>l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb thay th\u1ebf \u0111\u1ea7y \u0111\u1ee7<\/b> \u0111\u1ec3 tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed khi thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/p>\n

                                V. L\u01b0u \u00fd \u0111\u1ec3 kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u00ednh h\u1ee3p l\u00fd<\/b><\/h2>\n
                                  \n
                                1. C\u00f3 ch\u1ee9ng t\u1eeb thay th\u1ebf<\/b>: b\u1ea3ng l\u01b0\u01a1ng, phi\u1ebfu chi, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, quy\u1ebft \u0111\u1ecbnh c\u1ee7a gi\u00e1m \u0111\u1ed1c, bi\u00ean lai thu ph\u00ed\u2026<\/span><\/li>\n
                                2. C\u00f3 quy ch\u1ebf, quy \u0111\u1ecbnh n\u1ed9i b\u1ed9<\/b>: v\u1ec1 ph\u1ee5 c\u1ea5p, ph\u00fac l\u1ee3i, c\u00f4ng t\u00e1c ph\u00ed.<\/span><\/li>\n
                                3. Thanh to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh<\/b>: n\u1ebfu kho\u1ea3n chi tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng, c\u1ea7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n
                                4. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ea7y \u0111\u1ee7<\/b>: ghi nh\u1eadn \u0111\u00fang t\u00e0i kho\u1ea3n, ph\u00f9 h\u1ee3p v\u1edbi chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u00e0 quy \u0111\u1ecbnh thu\u1ebf.<\/span><\/li>\n
                                5. Kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c gi\u1edbi h\u1ea1n<\/b>: v\u00ed d\u1ee5 chi ph\u00fac l\u1ee3i \u2264 1 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n\/n\u0103m.<\/span><\/li>\n<\/ol>\n

                                  VI. V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 kho\u1ea3n chi h\u1ee3p l\u00fd kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n<\/b><\/h2>\n
                                    \n
                                  • Doanh nghi\u1ec7p A<\/b> chi 100 tri\u1ec7u \u0111\u1ed3ng cho ch\u01b0\u01a1ng tr\u00ecnh ngh\u1ec9 m\u00e1t c\u1ee7a nh\u00e2n vi\u00ean.<\/span>
                                    \n<\/span><\/li>\n<\/ul>\n

                                    C\u00f3<\/strong>: quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t c\u1ee7a gi\u00e1m \u0111\u1ed1c, h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00f4ng ty du l\u1ecbch, danh s\u00e1ch nh\u00e2n vi\u00ean tham gia.<\/span><\/p>\n

                                    => \u0110\u01b0\u1ee3c t\u00ednh chi ph\u00ed h\u1ee3p l\u00fd (trong h\u1ea1n m\u1ee9c 1 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n).<\/span><\/p>\n

                                      \n
                                    • Doanh nghi\u1ec7p B<\/b> tr\u1ea3 ph\u1ee5 c\u1ea5p \u0111i\u1ec7n tho\u1ea1i cho nh\u00e2n vi\u00ean 300.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1n<\/span><\/li>\n<\/ul>\n

                                      C\u00f3<\/strong>: quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh ch\u1ebf \u0111\u1ed9 ph\u1ee5 c\u1ea5p, b\u1ea3ng l\u01b0\u01a1ng, phi\u1ebfu chi.<\/span><\/p>\n

                                      => Kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n tho\u1ea1i \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p, v\u1eabn h\u1ee3p l\u1ec7.<\/span><\/p>\n

                                      VII. T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh<\/b><\/h2>\n

                                      Vi\u1ec7c hi\u1ec3u v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang <\/span>chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n<\/b> gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n

                                        \n
                                      • T\u1ed1i \u01b0u thu\u1ebf TNDN<\/b>: gi\u1ea3m thi\u1ec3u s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p h\u1ee3p ph\u00e1p.<\/span><\/li>\n
                                      • Gi\u1ea3m r\u1ee7i ro ph\u00e1p l\u00fd<\/b>: tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i b\u1ecf chi ph\u00ed khi ki\u1ec3m tra.<\/span><\/li>\n
                                      • N\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh<\/b>: qu\u1ea3n l\u00fd chi ph\u00ed minh b\u1ea1ch, c\u00f3 k\u1ebf ho\u1ea1ch.<\/span><\/li>\n<\/ul>\n

                                        VIII. K\u1ebft lu\u1eadn<\/b><\/h2>\n

                                        Kh\u00f4ng ph\u1ea3i kho\u1ea3n chi n\u00e0o c\u0169ng c\u1ea7n h\u00f3a \u0111\u01a1n m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 h\u1ee3p l\u00fd. Ph\u00e1p lu\u1eadt \u0111\u00e3 m\u1edf ra c\u01a1 ch\u1ebf linh ho\u1ea1t cho doanh nghi\u1ec7p trong nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p nh\u01b0: chi l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, ph\u00fac l\u1ee3i, c\u00f4ng t\u00e1c ph\u00ed, b\u1ea3o hi\u1ec3m, l\u1ec7 ph\u00ed, kh\u1ea5u hao\u2026 Tuy nhi\u00ean, \u0111\u1ec3 nh\u1eefng kho\u1ea3n chi n\u00e0y <\/span>\u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn<\/b>, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 <\/span>ch\u1ee9ng t\u1eeb thay th\u1ebf, quy\u1ebft \u0111\u1ecbnh n\u1ed9i b\u1ed9 v\u00e0 h\u1ea1ch to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh<\/b>.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

                                        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.Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh, m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u mong mu\u1ed1n t\u1ed1i \u01b0u chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i..<\/p>\n","protected":false},"author":1,"featured_media":12314,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12313","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"Kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p. 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