\nChi ph\u00ed ph\u1ea3i tr\u1ea3<\/b><\/p>\n (chi ph\u00ed tr\u00edch tr\u01b0\u1edbc)<\/b><\/td>\n | \n\n- K\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n bi\u1ec7t c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 (hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc ho\u1eb7c chi ph\u00ed d\u1ed3n t\u00edch) v\u1edbi c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 352 \u0111\u1ec3 ghi nh\u1eadn v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng kho\u1ea3n m\u1ee5c.<\/span><\/li>\n
- Vi\u1ec7c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p gi\u1eefa doanh thu v\u00e0 chi ph\u00ed ph\u00e1t sinh trong k\u1ef3. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ch\u01b0a ph\u00e1t sinh do ch\u01b0a nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0ng \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh k\u1ef3 n\u00e0y \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o khi ph\u00e1t sinh th\u1ef1c t\u1ebf kh\u00f4ng g\u00e2y \u0111\u1ed9t bi\u1ebfn cho chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/li>\n
- C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc KH\u00d4NG \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o TK 335 m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, nh\u01b0:<\/span><\/li>\n<\/ul>\n
\n- Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn c\u1ee7a nh\u1eefng TSC\u0110 \u0111\u1eb7c th\u00f9 do vi\u1ec7c s\u1eeda ch\u1eefa l\u1edbn c\u00f3 t\u00ednh chu k\u1ef3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa cho n\u0103m k\u1ebf ho\u1ea1ch ho\u1eb7c m\u1ed9t s\u1ed1 n\u0103m ti\u1ebfp theo;<\/span><\/li>\n
- D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, t\u00e1i c\u01a1 c\u1ea5u;<\/span><\/li>\n
- C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c (quy \u0111\u1ecbnh trong TK 352).<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\nPh\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/b><\/td>\n | \n\n- C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ea7n \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec3 sau n\u00e0y c\u00f3 c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh, tr\u00e1nh vi\u1ec7c c\u00f3 s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n nh\u01b0ng kh\u00f4ng r\u00f5 l\u00e0 kho\u1ea3n g\u00ec?\u00a0<\/span><\/li>\n
- Tr\u01b0\u1eddng h\u1ee3p vay c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n t\u1ed5 ch\u1ee9c th\u00ec ph\u1ea3i t\u00ednh l\u00e3i v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n 5% theo quy \u0111\u1ecbnh \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu thu\u1ebf TNCN.<\/span><\/li>\n
- BHXH c\u1ea7n ghi nh\u1eadn v\u00e0 \u0111\u1ed1i chi\u1ebfu l\u1ea1i v\u1edbi th\u00f4ng b\u00e1o B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i g\u1eedi v\u1ec1 (m\u1eabu C12 c\u1ee7a BHXH).<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\nVay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/b><\/td>\n | \n\n- C\u1ea7n ch\u00fa \u00fd theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n vay v\u1ec1 s\u1ed1 ti\u1ec1n vay, l\u00e3i su\u1ea5t,\u00a0th\u1eddi h\u1ea1n tr\u1ea3, \u2026 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng n\u1ee3 qu\u00e1 h\u1ea1n b\u1ecb ph\u1ea1t theo h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n
- Ph\u1ea3i \u0111\u1ed1i chi\u1ebfu l\u1ea1i s\u1ed1 d\u01b0 n\u1ee3 g\u1ed1c v\u00e0 chi ph\u00ed l\u00e3i vay kh\u1edbp v\u1edbi sao k\u00ea ti\u1ec1n vay ho\u1eb7c b\u1ea3ng t\u00ednh l\u00e3i vay.\u00a0<\/span><\/li>\n
- L\u01b0u \u00fd c\u00e1c quy \u0111\u1ecbnh v\u1ec1\u00a0chi ph\u00ed l\u00e3i vay v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 <\/span>ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% 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.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\nV\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/b><\/td>\n | \n | | | |