{"id":26520,"date":"2021-09-27T12:04:40","date_gmt":"2021-09-27T05:04:40","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=26520"},"modified":"2024-10-18T22:49:12","modified_gmt":"2024-10-18T15:49:12","slug":"cac-khoan-chi-phi-bi-khong-che","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/26520\/cac-khoan-chi-phi-bi-khong-che\/","title":{"rendered":"Th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecb kh\u1ed1ng ch\u1ebf n\u0103m 2023"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00e2u l\u00e0 kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, \u0111\u00e2u l\u00e0 kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 \u0111i\u1ec1u c\u1ef1c k\u1ef3 quan tr\u1ecdng. V\u1eady nh\u1eefng kho\u1ea3n chi ph\u00ed b\u1ecb kh\u1ed1ng ch\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 g\u00ec v\u00e0 c\u00e1c th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 chi ph\u00ed b\u1ecb kh\u1ed1ng ch\u1ebf n\u0103m 2023 ra sao?<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-26525\" src=\"\/wp-content\/uploads\/2021\/09\/chi-phi\u0301-bi\u0323-kho\u0302\u0301ng-che\u0302\u0301.png\" alt=\"chi phi\u0301 bi\u0323 kho\u0302\u0301ng che\u0302\u0301\" width=\"1920\" height=\"1080\" srcset=\"\/wp-content\/uploads\/2021\/09\/chi-phi\u0301-bi\u0323-kho\u0302\u0301ng-che\u0302\u0301.png 1920w, \/wp-content\/uploads\/2021\/09\/chi-phi\u0301-bi\u0323-kho\u0302\u0301ng-che\u0302\u0301-300x169.png 300w, \/wp-content\/uploads\/2021\/09\/chi-phi\u0301-bi\u0323-kho\u0302\u0301ng-che\u0302\u0301-1024x576.png 1024w, \/wp-content\/uploads\/2021\/09\/chi-phi\u0301-bi\u0323-kho\u0302\u0301ng-che\u0302\u0301-768x432.png 768w, \/wp-content\/uploads\/2021\/09\/chi-phi\u0301-bi\u0323-kho\u0302\u0301ng-che\u0302\u0301-1536x864.png 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 nh\u1eefng kho\u1ea3n chi ph\u00ed b\u1ecb kh\u1ed1ng ch\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh <strong><a href=\"https:\/\/amis.misa.vn\/14398\/quyet-toan-thue-thu-nhap-doanh-nghiep\/#11_Quyet_toan_TNDN_la_gi\">thu\u1ebf TNDN<\/a><\/strong> theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u00f4ng t\u01b0 25\/2018\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u00f4ng t\u01b0 26\/2016\/TT-BL\u0110TBXH<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 12\/2016\/TTLT-BKHCN-BTC<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>1. C\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecb kh\u1ed1ng ch\u1ebf li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: arial, helvetica, sans-serif;\">1.1 C\u00e1c kho\u1ea3n chi tr\u1ef1c ti\u1ebfp c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Doanh nghi\u1ec7p c\u00f3 kh\u00e1 nhi\u1ec1u kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i d\u00e0nh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (NL\u0110). C\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i b\u1ecb kh\u1ed1ng ch\u1ebf bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Chi hi\u1ebfu \/ h\u1ef7 cho NL\u0110 ho\u1eb7c gia \u0111\u00ecnh c\u1ee7a NL\u0110;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb cho NL\u0110;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Chi ngh\u1ec9 m\u00e1t cho NL\u0110;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Chi khen th\u01b0\u1edfng th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp cho con c\u1ee7a NL\u0110;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho NL\u0110;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Chi c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m tai n\u1ea1n, s\u1ee9c kh\u1ecfe, t\u1ef1 nguy\u1ec7n kh\u00e1c cho NL\u0110 (kh\u00f4ng bao g\u1ed3m kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho NL\u0110);<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5 1:\u00a0 N\u0103m 2023, C\u00f4ng ty TNHH \u0110\u1ee9c Hoa c\u00f3 ban h\u00e0nh quy ch\u1ebf t\u00e0i ch\u00ednh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00fac l\u1ee3i cho nh\u00e2n vi\u00ean nh\u01b0:\u00a0<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">\u201c<\/span><\/i><b><i>\u0110i\u1ec1u 3: Chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/i><\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Nh\u1eb1m m\u1ee5c \u0111\u00edch h\u1ed7 tr\u1ee3, th\u0103m nom c\u00e1 nh\u00e2n v\u00e0 ng\u01b0\u1eddi th\u00e2n c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean, t\u1ea1o s\u1ef1 \u0111o\u00e0n k\u1ebft g\u1eafn b\u00f3, t\u01b0\u01a1ng th\u00e2n t\u01b0\u01a1ng \u00e1i trong to\u00e0n c\u00f4ng ty. C\u00f4ng ty h\u1ed7 tr\u1ee3 b\u1eb1ng ti\u1ec1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p hi\u1ebfu, h\u1ef7 cho to\u00e0n b\u1ed9 c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean theo c\u00e1c \u0111\u1ecbnh m\u1ee9c nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">&#8211; Hi\u1ebfu: B\u1ea3n th\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng, b\u1ed1, m\u1eb9 (c\u1ea3 b\u1ed1 m\u1eb9 v\u1ee3\/ch\u1ed3ng), con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng: 300.000 vn\u0111\/ng\u01b0\u1eddi, chi ti\u1ec1n m\u1eb7t, v\u00e0 m\u1ed9t v\u00f2ng hoa.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">&#8211; H\u1ef7: C\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean to\u00e0n c\u00f4ng ty): 500.000 vn\u0111, chi ti\u1ec1n m\u1eb7t, v\u00e0 m\u1ed9t t\u1eb7ng ph\u1ea9m.<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">&#8211; \u1ed0m \u0111au: C\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean to\u00e0n c\u00f4ng ty \u1ed1m \u0111au: 300.000 vn\u0111, chi ti\u1ec1n m\u1eb7t, v\u00e0 m\u1ed9t ph\u1ea7n qu\u00e0.\u201d<\/span><\/i><span style=\"font-weight: 400;\">\u00a0<\/span><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">\u21d2 <span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, \u0111\u00e2y l\u00e0 c\u00e1c <\/span><span style=\"font-weight: 400;\">kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i trong C\u00f4ng ty TNHH \u0110\u1ee9c Hoa b\u1ecb kh\u1ed1ng ch\u1ebf.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 4 \u0111i\u1ec1u 3 Th\u00f4ng t\u01b0 25\/2018\/TT-BTC (S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m 2.30, Kho\u1ea3n 2, \u0110i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC), c\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i n\u00eau tr\u00ean kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u21d2 Nh\u01b0 v\u1eady, c\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ph\u00fac l\u1ee3i cho NL\u0110 c\u1ee7a doanh nghi\u1ec7p b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c \u201ckh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf&#8221;.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>V\u1eady l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf trong n\u0103m?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 4 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 25\/2018\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, Th\u00f4ng t\u01b0 96\/2015\/TT-BTC th\u00ec:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td rowspan=\"2\">\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf<\/span><\/i><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng trong n\u0103m<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Trong \u0111\u00f3:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n: l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 <strong>quy\u1ebft to\u00e1n thu\u1ebf<\/strong> theo quy \u0111\u1ecbnh. (t\u1ee9c l\u00e0 kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m tr\u01b0\u1edbc chi trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5 2: T\u1ea1i\u00a0C\u00f4ng ty TNHH T\u00edn Ph\u00e1t c\u00f3 s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p n\u0103m 2022 nh\u01b0 sau: T\u1ed5ng c\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ph\u00fac l\u1ee3i cho NL\u0110 c\u1ee7a doanh nghi\u1ec7p l\u00e0 150.000.000\u0111\u1ed3ng v\u00e0 t\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf chi tr\u1ea3 trong n\u0103m 2022 l\u00e0 1.200.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">th\u00ec 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf n\u0103m 2022 \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf n\u0103m 2022 c\u1ee7a C\u00f4ng ty TNHH T\u00edn Ph\u00e1t<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">1.200.000.000<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">=<\/span><\/i><\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">100.000.000\u0111<\/span><\/i><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">12<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u21d2 Nh\u01b0 v\u1eady, s\u1ed1 ti\u1ec1n chi ph\u00ed ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a l\u00e0 100.000.000\u0111, c\u00f2n kho\u1ea3n chi ph\u00ed ph\u00fac l\u1ee3i v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh l\u00e0: 150.000.000\u0111 &#8211; 100.000.000\u0111 = 50.000.000\u0111 l\u00e0 kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/span><\/p>\n<blockquote><p>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <a href=\"https:\/\/amis.misa.vn\/90622\/hach-toan-truy-thu-thue\/\" target=\"_blank\" rel=\"noopener\">C\u00e1ch h\u1ea1ch to\u00e1n truy thu thu\u1ebf v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf TNDN, GTGT, TNCN<\/a><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1.2 Ti\u1ec1n \u0103n ca<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nhi\u1ec1u doanh nghi\u1ec7p h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0103n tr\u01b0a ho\u1eb7c \u0103n ca t\u1ed1i t\u1ea1i c\u00f4ng ty \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ti\u1ebfn \u0111\u1ed9 c\u00f4ng vi\u1ec7c v\u00e0 c\u0169ng nh\u01b0 h\u1ed7 tr\u1ee3 tinh th\u1ea7n ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean kho\u1ea3n chi ph\u00ed ti\u1ec1n \u0103n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed th\u01b0\u1eddng ph\u00e1t sinh. V\u1eady kho\u1ea3n chi ph\u00ed n\u00e0y c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed t\u00ednh thu\u1ebf TNDN hay kh\u00f4ng?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><span style=\"font-weight: 400;\">\u21d2 Tr\u1ea3 l\u1eddi: C\u0103n c\u1ee9 theo \u0110i\u1ec3m g5 kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC (b\u1ed5 sung b\u1edfi kho\u1ea3n 5 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 92\/2015\/TT-BTC) th\u00ec quy \u0111\u1ecbnh v\u1ec1 kho\u1ea3n ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n cho NL\u0110 nh\u01b0 sau:<br \/>\n<\/span><\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi <em>tr\u01b0\u1eddng h\u1ee3p ph\u1ee5 c\u1ea5p \u0103n ca cho NL\u0110 d\u01b0\u1edbi h\u00ecnh th\u1ee9c<\/em> <strong>t\u1ed5 ch\u1ee9c n\u1ea5u \u0103n<\/strong>: C\u00e1c kho\u1ea3n chi ph\u00ed cho vi\u1ec7c n\u1ea5u \u0103n n\u00e0y s\u1ebd <strong>kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf v\u00e0 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN c\u1ee7a NL\u0110<\/strong>.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tuy nhi\u00ean, DN ph\u1ea3i \u0111\u1ea3m b\u1ea3o cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd h\u1ee3p l\u1ec7 cho vi\u1ec7c mua nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 danh s\u00e1ch c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u0103ng k\u00fd \u0103n ca t\u1ea1i c\u00f4ng ty.<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi <em>tr\u01b0\u1eddng h\u1ee3p ph\u1ee5 c\u1ea5p \u0103n ca cho NL\u0110 d\u01b0\u1edbi h\u00ecnh th\u1ee9c<\/em> <strong>chi ti\u1ec1n h\u1ed7 tr\u1ee3<\/strong>:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 4 \u0110i\u1ec1u 22 M\u1ee5c 6 Th\u00f4ng t\u01b0 26\/2016\/TT-BL\u0110TBXH th\u00ec:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1ee9c ti\u1ec1n chi b\u1eefa \u0103n gi\u1eefa ca cho NL\u0110 do DN chi <strong>t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 730.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu doanh nghi\u1ec7p chi ti\u1ec1n \u0103n ca cho NL\u0110 v\u01b0\u1ee3t qu\u00e1 m\u1ee9c b\u1ecb kh\u1ed1ng ch\u1ebf th\u00ec <em>kho\u1ea3n ch\u00eanh l\u1ec7ch t\u0103ng th\u00eam \u0111\u00f3 s\u1ebd ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/em>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ch\u00fa \u00fd: \u0110\u1ed1i v\u1edbi <\/span><span style=\"font-weight: 400;\">doanh nghi\u1ec7p:\u00a0<\/span><i><span style=\"font-weight: 400;\">kho\u1ea3n ch\u00eanh l\u1ec7ch t\u0103ng th\u00eam \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/span><\/i><span style=\"font-weight: 400;\">. \u0110i\u1ec1u ki\u1ec7n: ph\u1ea7n ti\u1ec1n \u0103n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n r\u00f5 trong c\u00e1c v\u0103n b\u1ea3n 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, Quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng<\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1.3 Ti\u1ec1n chi trang ph\u1ee5c, b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng, c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m<\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Ti\u1ec1n chi trang ph\u1ee5c, chi b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u1ed3ng ph\u1ee5c l\u00e0 \u0111i\u1ec1u b\u1eaft bu\u1ed9c t\u1ea1i m\u1ed9t s\u1ed1 doanh nghi\u1ec7p ho\u1eb7c nhi\u1ec1u doanh nghi\u1ec7p s\u1ebd cung c\u1ea5p \u0111\u1ed3 b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng cho<\/span><span style=\"font-weight: 400;\"> ng\u01b0\u1eddi lao \u0111\u1ed9ng. Tuy nhi\u00ean, kho\u1ea3n ti\u1ec1n chi trang ph\u1ee5c, b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng cho NL\u0110 l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu v\u00e0 b\u1ecb kh\u1ed1ng ch\u1ebf.\u00a0<\/span>\u00a0Doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c chi trang ph\u1ee5c cho NL\u0110 b\u1eb1ng ti\u1ec1n; b\u1eb1ng hi\u1ec7n v\u1eadt; ho\u1eb7c b\u1eb1ng c\u1ea3 ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec3m 2.6 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC (s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC) th\u00ec:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu chi b\u1eb1ng hi\u1ec7n v\u1eadt: kh\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c chi nh\u01b0ng ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu chi b\u1eb1ng ti\u1ec1n; ho\u1eb7c b\u1eb1ng c\u1ea3 ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt th\u00ec m\u1ee9c chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 tri\u1ec7u\/ng\u01b0\u1eddi\/n\u0103m<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>C\u00e1c kho\u1ea3n tr\u00edch BHXH, BHYT, BHTN- BNN, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2023 c\u1ee7a B\u1ed9 L\u0110-TB&amp;XH v\u00e0 c\u01a1 quan BHXH Vi\u1ec7t Nam v\u1ec1 c\u00e1c kho\u1ea3n tr\u00edch BHXH, BHYT, BHTN-BNN th\u00ec t\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n n\u00e0y v\u00e0o chi ph\u00ed doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">BHXH :17,5%;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">BHYT: 3%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">BHTN: 1%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">KPC\u0110: 2%<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u21d2<\/span><span style=\"font-weight: 400;\"> Nh\u01b0 v\u1eady, c\u00e1c kho\u1ea3n tr\u00edch BHXH, BHYT, BHTN- BNN, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n b\u1ecb kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u00f3ng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh.<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5 3: T\u1ea1i\u00a0C\u00f4ng ty TNHH Nh\u1eadt Nam c\u00f3 chi ti\u1ec1n trang ph\u1ee5c cho nh\u00e2n vi\u00ean m\u1ee9c 3 tri\u1ec7u \u0111\u1ed3ng (tr\u0111)\/ng\u01b0\u1eddi\/n\u0103m b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0 may trang ph\u1ee5c cho t\u1ea5t c\u1ea3 nh\u00e2n vi\u00ean 1 b\u1ed9 qu\u1ea7n \u00e1o theo h\u00f3a \u0111\u01a1n c\u1ee7a c\u00f4ng ty TNHH May m\u1eb7c AVG v\u1edbi s\u1ed1 ti\u1ec1n l\u00e0 33.000.000\u0111. C\u00f4ng ty Nh\u1eadt Nam \u0111\u00e3 chuy\u1ec3n kho\u1ea3n h\u1ebft s\u1ed1 ti\u1ec1n may trang ph\u1ee5c cho c\u00f4ng ty AVG qua ng\u00e2n h\u00e0ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u21d2 Nh\u01b0 v\u1eady, to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n chi trang ph\u1ee5c c\u1ee7a C\u00f4ng ty TNHH Nh\u1eadt Nam \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb do kho\u1ea3n chi b\u1eb1ng ti\u1ec1n d\u01b0\u1edbi 5tr\u0111\/ng\u01b0\u1eddi\/n\u0103m v\u00e0 b\u1eb1ng hi\u1ec7n v\u1eadt c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>&gt;&gt;&gt; C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/26067\/hach-toan-luong-va-cac-khoan-trich-theo-luong\/\" target=\"_blank\" rel=\"noopener\">H\u1ea1ch to\u00e1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/a><\/span> t\u1ea1i doanh nghi\u1ec7p<br \/>\n<\/em><\/strong><\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>C\u00e1c kho\u1ea3n tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 25\/2018\/TT-BTC th\u00ec c\u00e1c kho\u1ea3n tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd kh\u00f4ng qu\u00e1 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">1.4 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 kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC th\u00ec:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u201cChi 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 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.\u201d s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u00e3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m sau li\u1ec1n k\u1ec1 th\u00ec s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. M\u1ee9c d\u1ef1 ph\u00f2ng h\u00e0ng n\u0103m do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">M\u1ed9t l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng l\u00e0: \u201c<em>Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i <strong>\u0111\u1ea3m b\u1ea3o sau khi tr\u00edch l\u1eadp, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb l\u1ed7,<\/strong> n\u1ebfu doanh nghi\u1ec7p b\u1ecb l\u1ed7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ee7 17%.<\/em>\u201d<\/span><\/p>\n<figure id=\"attachment_26524\" aria-describedby=\"caption-attachment-26524\" style=\"width: 900px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-26524 size-full\" src=\"\/wp-content\/uploads\/2021\/09\/chi-phi\u0301-bi\u0323-kho\u0302\u0301ng-che\u0302\u0301-2-.jpeg\" alt=\"chi phi\u0301 bi\u0323 kho\u0302\u0301ng che\u0302\u0301 2\" width=\"900\" height=\"518\" srcset=\"\/wp-content\/uploads\/2021\/09\/chi-phi\u0301-bi\u0323-kho\u0302\u0301ng-che\u0302\u0301-2-.jpeg 900w, \/wp-content\/uploads\/2021\/09\/chi-phi\u0301-bi\u0323-kho\u0302\u0301ng-che\u0302\u0301-2--300x173.jpeg 300w, \/wp-content\/uploads\/2021\/09\/chi-phi\u0301-bi\u0323-kho\u0302\u0301ng-che\u0302\u0301-2--768x442.jpeg 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><figcaption id=\"caption-attachment-26524\" class=\"wp-caption-text\">H\u00ecnh 2: Kho\u1ea3n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng b\u1ecb kh\u1ed1ng ch\u1ebf n\u0103m 2023<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>2. C\u00e1c kho\u1ea3n chi ph\u00ed b\u1ecb kh\u1ed1ng ch\u1ebf kh\u00e1c<\/strong><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>2.1 M\u1ed9t s\u1ed1 chi ph\u00ed v\u1ec1 TSC\u0110, CCDC<\/em><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 th\u00f4ng t\u01b0 45\/2013\/TT-BTC, c\u00e1c chi ph\u00ed sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 qu\u00e1 3 n\u0103m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1. (\u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 45\/2013\/TT-BTC)<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>&gt;&gt;&gt; Xem th\u00eam \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0o nguy\u00ean gi\u00e1 hay chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 t\u1ea1i b\u00e0i vi\u1ebft<\/strong><\/em>: <a href=\"https:\/\/amis.misa.vn\/22838\/hach-toan-sua-chua-tai-san-co-dinh\/\" target=\"_blank\" rel=\"noopener\"><em><strong><span style=\"color: #0000ff;\">Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0o?<\/span><\/strong><\/em><\/a><\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed cho giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u, chi ph\u00ed chuy\u1ec3n d\u1ecbch \u0111\u1ecba \u0111i\u1ec3m, chi ph\u00ed mua \u0111\u1ec3 c\u00f3 v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf, gi\u1ea5y ph\u00e9p chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i, l\u1ee3i th\u1ebf kinh doanh kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh. (Kho\u1ea3n 3 \u0111i\u1ec1u 3 th\u00f4ng t\u01b0 45\/2013\/TT-BTC)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Chi ph\u00ed h\u00ecnh th\u00e0nh c\u00e1c t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, &#8230; kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh (\u0110i\u1ec3m d Kho\u1ea3n 2.2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC)<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">2.2 Chi ph\u00ed kh\u1ea5u hao TSC\u0110<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2.2 \u0110i\u1ec1u 4 th\u00f4ng t\u01b0 96\/2015\/TT-BTC (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC) th\u00ec <strong>ph\u1ea7n tr\u00edch kh\u1ea5u hao v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/strong> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao nhanh h\u01a1n khung tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh: Chi ph\u00ed v\u01b0\u1ee3t khung \u0111\u00f3 s\u1ebd b\u1ecb lo\u1ea1i ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 \u0111\u00f3 khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng <strong>kh\u1ea5u hao theo \u0111\u01b0\u1eddng th\u1eb3ng \u0111\u01b0\u1ee3c kh\u1ea5u hao nhanh m\u00e0 m\u1ee9c kh\u1ea5u hao nhanh v\u01b0\u1ee3t qu\u00e1 2 l\u1ea7n<\/strong> m\u1ee9c kh\u1ea5u hao theo \u0111\u01b0\u1eddng th\u1eb3ng: Ph\u1ea7n kh\u1ea5u hao v\u01b0\u1ee3t qu\u00e1 2 l\u1ea7n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i doanh nghi\u1ec7p s\u1ebd <strong>kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong> 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\/xe \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng. (Ngo\u1ea1i tr\u1eeb: \u00f4 t\u00f4 d\u00f9ng cho kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n. \u00d4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ngo\u00e0i ra, v\u1edbi lo\u1ea1i xe n\u00e0y, ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 \u00f4 t\u00f4 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 c\u0169ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em><strong>&gt;&gt;&gt; Xem th\u00eam: <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/18613\/tong-hop-tu-a-z-quy-dinh-ve-khau-tru-thue-gia-tri-gia-tang\/\" target=\"_blank\" rel=\"noopener\">Nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/a><\/span><\/strong><\/em><\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">2.3 Chi ph\u00ed l\u00e3i vay<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">&#8211; C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2.17, 2.18 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC) th\u00ec kho\u1ea3n chi ph\u00ed l\u00e3i vay b\u1ecb kh\u1ed1ng ch\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">+ Ph\u1ea7n l\u00e3i vay c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c <strong>kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf <em>v\u01b0\u1ee3t qu\u00e1 150%<\/em><\/strong> m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay th\u00ec <strong>kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u00ec chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7 (v\u1edbi DN t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p s\u1ebd <strong>kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">&#8211; \u0110\u1ed3ng th\u1eddi theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, \u0110i\u1ec1u 16, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\"><a href=\"https:\/\/amis.misa.vn\/34165\/chi-phi-lai-vay\/\" rel=\"\">T\u1ed5ng chi ph\u00ed l\u00e3i vay<\/a> \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft:<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">+ Ph\u1ea7n chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng chi ph\u00ed l\u00e3i vay ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.\u201d<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">2.4 Tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0111i\u1ec1u 4 th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 12\/2016\/TTLT-BKHCN-BTC, doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh m\u1ee9c tr\u00edch c\u1ee5 th\u1ec3 nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 10% thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">2.5 Chi ph\u00ed v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 2.3 \u0110i\u1ec1u 4 th\u00f4ng t\u01b0 96\/2015\/TT-BTC (s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC) th\u00ec 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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh t\u1ed5ng h\u1ee3p c\u00e1c ki\u1ebfn th\u1ee9c h\u1eefu \u00edch v\u1ec1 k\u1ebf to\u00e1n \u0111\u1ec3 gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p d\u1ec5 d\u00e0ng t\u00ecm hi\u1ec3u trong qu\u00e1 tr\u00ecnh c\u00f4ng t\u00e1c, MISA \u0111\u1ed3ng th\u1eddi ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh v\u1eeba an to\u00e0n ch\u00ednh x\u00e1c. Anh\/Ch\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p h\u00e3y \u0111\u0103ng k\u00fd <span style=\"color: #0000ff;\"><span style=\"text-decoration: underline;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/amis-ke-toan\/?source=Amisblog&amp;medium=content&amp;campaign=accounting&amp;content=tra-cuu-no-thue-hai-quan&amp;term=act_tttrang\" target=\"_blank\" rel=\"noopener\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online<\/a><\/span>\u00a0MISA AMIS<\/span><\/span><span style=\"font-weight: 400;\">\u00a0\u0111\u1ec3 th\u1ef1c t\u1ebf tr\u1ea3i nghi\u1ec7m m\u1ed9t gi\u1ea3i ph\u00e1p v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng, ti\u1ec7n \u00edch nh\u01b0:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i:<\/span><\/span>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u2013 cho ph\u00e9p xu\u1ea5t ho\u00e1 \u0111\u01a1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed \u2013 cho ph\u00e9p l\u1ea5y s\u1ed5 ph\u1ee5, \u0111\u1ed1i chi\u1ebfu v\u00e0 chuy\u1ec3n ti\u1ec1n ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">C\u01a1 quan Thu\u1ebf \u2013 c\u1ed5ng mTax cho ph\u00e9p n\u1ed9p t\u1edd khai, n\u1ed9p thu\u1ebf ngay tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1\u2026<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">\u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: \u0110\u1ea7y \u0111\u1ee7 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo TT133 &amp; TT200, t\u1eeb Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,\u2026<\/span><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.<\/span><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u1edbi h\u00e0ng tr\u0103m bi\u1ec3u m\u1eabu c\u00f3 s\u1eb5n gi\u00fap k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng k\u1ecbp th\u1eddi y\u00eau c\u1ea7u c\u1ee7a l\u00e3nh \u0111\u1ea1o<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">\u2026.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">Tham kh\u1ea3o ngay b\u1ea3n <\/span><\/i><span style=\"color: #0000ff;\"><i>demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/i><\/span><i><span style=\"font-weight: 400;\"> d\u00f9ng th\u1eed mi\u1ec5n ph\u00ed 15 ng\u00e0y \u0111\u1ec3 qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c k\u1ebf to\u00e1n hi\u1ec7u qu\u1ea3 h\u01a1n!<\/span><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><style>\n\t\t\t.shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 20%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 15%) 0 1px 2px, rgb(44 187 99 \/ 15%) 0 2px 4px, rgb(44 187 99 \/ 15%) 0 4px 8px, rgb(44 187 99 \/ 15%) 0 8px 16px, rgb(44 187 99 \/ 15%) 0 16px 32px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.shortcode-trial-btn:hover {\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 35%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 25%) 0 1px 2px, rgb(44 187 99 \/ 25%) 0 2px 4px, rgb(44 187 99 \/ 25%) 0 4px 8px, rgb(44 187 99 \/ 25%) 0 8px 16px, rgb(44 187 99 \/ 25%) 0 16px 32px;\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.shortcode-trial-btn:hover,\n\t\t\ta.shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<p style=\"text-align: center;\"><a rel=\"nofollow\" class=\"shortcode-trial-btn\" target=\"_blank\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s_pd=amis-ke-toan-Blog?source=Blog&amp;medium=content&amp;campaign=TCKT&amp;content=tra-cuu-no-thue-hai-quan&amp;term=act_tttrang\">\n                D\u00f9ng ngay mi\u1ec5n ph\u00ed\n            <\/a><\/p><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><em>T\u00e1c gi\u1ea3: Nguy\u1ec5n V\u0103n Hu\u00e2n<\/em><\/span><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_26520\" class=\"pvc_stats total_only  \" data-element-id=\"26520\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 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