{"id":232357,"date":"2021-04-08T16:40:41","date_gmt":"2021-04-08T09:40:41","guid":{"rendered":"https:\/\/gtax.vn\/?p=232357"},"modified":"2025-03-26T16:45:32","modified_gmt":"2025-03-26T09:45:32","slug":"cac-khoan-chi-phi-duoc-tru","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/","title":{"rendered":"C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb"},"content":{"rendered":"<p><strong>C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/strong> (hay chi ph\u00ed h\u1ee3p l\u00fd) l\u00e0 nh\u1eefng chi ph\u00ed c\u1ea7n thi\u1ebft trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0: chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed mua nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, chi tr\u1ee3 c\u1ea5p \u2026 v\u00e0 c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p. Sau \u0111\u00e2y k\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc n\u1ed9i dung quan tr\u1ecdng n\u00e0y nh\u01b0 sau:<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Dieu_kien_de_duoc_tru_moi_khoan_chi\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Cac_khoan_chi_phi_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\" >C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Khoan_chi_dap_ung_du_cac_dieu_kien_neu_tren\" >Kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_khau_hao_tai_san_co_dinh\" >Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Phan_chi_khong_vuot_dinh_muc_tieu_hao_nguyen_lieu_vat_lieu\" >Ph\u1ea7n chi kh\u00f4ng v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Mua_hang_hoa_dich_vu_khong_co_hoa_don_nhung_co_lap_Bang_ke\" >Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, nh\u01b0ng c\u00f3 l\u1eadp B\u1ea3ng k\u00ea<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_tien_thue_tai_san_cua_ca_nhan_co_day_du_ho_so_chung_tu\" >Chi ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_tien_luong_tien_cong_tien_thuong_cho_nguoi_lao_dong\" >Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_trang_phuc_cho_nguoi_lao_dong\" >Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_thuong_sang_kien_cai_tien\" >Chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_phu_cap_tau_xe_di_nghi_phep\" >Chi ph\u1ee5 c\u1ea5p t\u00e0u xe \u0111i ngh\u1ec9 ph\u00e9p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Cac_khoan_chi_hop_ly_khac\" >C\u00e1c kho\u1ea3n chi h\u1ee3p l\u00fd kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Cac_khoan_chi_trich_nop_quy_huu_tri_mua_bao_hiem\" >C\u00e1c kho\u1ea3n chi tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed, mua b\u1ea3o hi\u1ec3m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Khoan_chi_tra_tro_cap_mat_viec_lam\" >Kho\u1ea3n chi tr\u1ea3 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_dong_gop_vao_cac_quy\" >Chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c qu\u1ef9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_tra_tien_dien_tien_nuoc\" >Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_phi_thue_tai_san_co_dinh\" >Chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_phi_tra_lai_tien_vay_von_san_xuat_kinh_doanh\" >Chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_tra_lai_tien_vay_tuong_ung_voi_phan_von_dieu_le\" >Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Trich_lap_du_phong\" >Tr\u00edch, l\u1eadp d\u1ef1 ph\u00f2ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Khoan_chi_phi_trich_truoc_theo_ky_han\" >Kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Khoan_no_phai_thu_va_khoan_cho_vay\" >Kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 kho\u1ea3n cho vay<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_tai_tro_cho_giao_duc\" >Chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_tai_tro_cho_y_te\" >Chi t\u00e0i tr\u1ee3 cho y t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_tai_tro_cho_viec_khac_phuc_hau_qua_thien_tai\" >Chi t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_tai_tro_lam_nha_cho_nguoi_ngheo\" >Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_tai_tro_nghien_cuu_khoa_hoc\" >Chi t\u00e0i tr\u1ee3 nghi\u00ean c\u1ee9u khoa h\u1ecdc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Phan_chi_phi_quan_ly_kinh_doanh\" >Ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#chi_phi_lien_quan_den_viec_thue_quan_ly\" >chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea qu\u1ea3n l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Cac_khoan_chi_khong_tuong_ung_voi_doanh_thu_tinh_thue\" >C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Cac_khoan_chi_thuong_xuyen\" >C\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Khoan_chi_tai_tro_cho_giao_duc_y_te\" >Kho\u1ea3n chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Chi_lien_quan_truc_tiep_den_viec_phat_hanh_co_phieu\" >Chi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#So_tien_cap_quyen_khai_thac_khoang_san\" >S\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#Khoan_chi_cua_hoat_dong_kinh_doanh_bao_hiem\" >Kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-chi-phi-duoc-tru\/#_Thue_gia_tri_gia_tang_dau_vao\" >\u00a0Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_de_duoc_tru_moi_khoan_chi\"><\/span>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng nh\u1eefng \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/p>\n<ol>\n<li>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;<\/li>\n<li><span style=\"color: #555555;\">Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li><span style=\"color: #555555;\">Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/li>\n<\/ol>\n<figure id=\"attachment_232362\" aria-describedby=\"caption-attachment-232362\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-232362\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Dieu-kien-de-duoc-tru-moi-khoan-chi-2.jpg\" alt=\"Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng nh\u1eefng \u0111i\u1ec1u ki\u1ec7n\" width=\"680\" height=\"453\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Dieu-kien-de-duoc-tru-moi-khoan-chi-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Dieu-kien-de-duoc-tru-moi-khoan-chi-2-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232362\" class=\"wp-caption-text\"><em>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng nh\u1eefng \u0111i\u1ec1u ki\u1ec7n theo qui \u0111\u1ecbnh<\/em><\/figcaption><\/figure>\n<p>&nbsp;<\/p>\n<ul>\n<li><em><strong>Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean <\/strong>ghi tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed, doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n v\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec\u00a0<\/em>doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<li><strong><em>Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec<\/em><\/strong>\u00a0doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed n\u00e0y).<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_phi_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue\"><\/span>C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><em>bao g\u1ed3m:<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_chi_dap_ung_du_cac_dieu_kien_neu_tren\"><\/span>Kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong><em>Tr\u01b0\u1eddng h\u1ee3p <\/em><\/strong><em>doanh nghi\u1ec7p c\u00f3 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng (nh\u01b0: thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n \u2026) kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec kho\u1ea3n chi n\u00e0y \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, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/p>\n<p>Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh r\u00f5 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng g\u00e2y ra, ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t tr\u1eeb ph\u1ea7n gi\u00e1 tr\u1ecb doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ph\u1ea3i b\u1ed3i th\u01b0\u1eddng.<\/p>\n<p><em>H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/em><\/p>\n<ul>\n<li>Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do doanh nghi\u1ec7p l\u1eadp;<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a t\u1ed5n th\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t, nguy\u00ean nh\u00e2n t\u1ed5n th\u1ea5t, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1ec1 nh\u1eefng t\u1ed5n th\u1ea5t; ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3); b\u1ea3ng k\u00ea xu\u1ea5t nh\u1eadp t\u1ed3n h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t c\u00f3 x\u00e1c nh\u1eadn do \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/p>\n<ul>\n<li>H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3);<\/li>\n<li><span style=\"color: #555555;\">H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p><strong><em>Tr\u01b0\u1eddng h\u1ee3p <\/em><\/strong><em>h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh h\u00f3a t\u1ef1 nhi\u00ean, h\u00e0ng h\u00f3a h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec \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.<\/em><\/p>\n<p><em>H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh h\u00f3a t\u1ef1 nhi\u00ean, h\u00e0ng h\u00f3a h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/em><\/p>\n<ul>\n<li>Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng do doanh nghi\u1ec7p l\u1eadp;<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng, nguy\u00ean nh\u00e2n h\u01b0 h\u1ecfng; ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3) k\u00e8m theo b\u1ea3ng k\u00ea xu\u1ea5t nh\u1eadp t\u1ed3n h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng c\u00f3 x\u00e1c nh\u1eadn do \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/p>\n<ul>\n<li>H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3);<\/li>\n<li><span style=\"color: #555555;\">H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p><em><span style=\"text-decoration: underline;\">L\u01b0u \u00fd:<\/span>\u00a0<\/em>H\u1ed3 s\u01a1 n\u00eau tr\u00ean \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_khau_hao_tai_san_co_dinh\"><\/span>Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em> Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\u00a0thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/p>\n<ol>\n<li>Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p 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 \u0111\u1ec3 kh\u00e1m ch\u1eefa b\u1ec7nh, 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 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh 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 ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u00e0 \u1edf tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, chi ph\u00ed mua s\u1eafm m\u00e1y, thi\u1ebft b\u1ecb l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<li><span style=\"color: #555555;\">Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea mua t\u00e0i ch\u00ednh).<\/span><\/li>\n<li><span style=\"color: #555555;\">Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \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 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li><span style=\"color: #555555;\">Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao c\u00f2n gi\u00e1 tr\u1ecb.<\/span><\/li>\n<li><span style=\"color: #555555;\">Ph\u1ea7n tr\u00edch kh\u1ea5u hao theo\u00a0m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a\u00a0B\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.\u00a0<\/span><\/li>\n<\/ol>\n<p><span style=\"color: #555555;\">T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh g\u00f3p v\u1ed1n, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh c\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo nguy\u00ean gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i.\u00a0<\/span><\/p>\n<p><span style=\"color: #555555;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 t\u1ed5ng c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n \u0111\u00f3.<\/span><\/p>\n<p><span style=\"color: #555555;\">\u0110\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 g\u00f3p v\u1ed1n, \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n n\u00e0y c\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n<p><span style=\"color: #555555;\">\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u2026 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 th\u00ec chi ph\u00ed mua t\u00e0i s\u1ea3n n\u00eau tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.<\/span><\/p>\n<figure id=\"attachment_232360\" aria-describedby=\"caption-attachment-232360\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-232360\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Chi-khau-hao-tai-san-co-dinh-2.jpg\" alt=\"Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\" width=\"680\" height=\"454\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Chi-khau-hao-tai-san-co-dinh-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Chi-khau-hao-tai-san-co-dinh-2-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232360\" class=\"wp-caption-text\"><em>Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/em><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phan_chi_khong_vuot_dinh_muc_tieu_hao_nguyen_lieu_vat_lieu\"><\/span>Ph\u1ea7n chi kh\u00f4ng v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u1ea7n chi kh\u00f4ng 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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mua_hang_hoa_dich_vu_khong_co_hoa_don_nhung_co_lap_Bang_ke\"><\/span>Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, nh\u01b0ng c\u00f3 l\u1eadp B\u1ea3ng k\u00ea<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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, nh\u01b0ng c\u00f3 l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o\u00a0(M\u1eabu s\u1ed1 01\/TNDN) 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:<\/p>\n<ol>\n<li>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;<\/li>\n<li><span style=\"color: #555555;\">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><span style=\"color: #555555;\">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><span style=\"color: #555555;\">Mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t;<\/span><\/li>\n<li><span style=\"color: #555555;\">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><span style=\"color: #555555;\">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 ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/span><\/li>\n<\/ol>\n<p>B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c. C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean b\u1ea3ng k\u00ea cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ee9c gi\u00e1 \u0111\u1ec3 t\u00ednh l\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tien_thue_tai_san_cua_ca_nhan_co_day_du_ho_so_chung_tu\"><\/span>Chi ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em><span style=\"text-decoration: underline;\">g\u1ed3m<strong>:<\/strong><\/span><\/em><\/p>\n<ul>\n<li><em>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n th\u00ec<\/em>\u00a0h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n v\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n.<\/li>\n<li><em style=\"color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p 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 th\u00ec<\/em><span style=\"color: #555555;\">\u00a0h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/span><\/li>\n<li><em style=\"color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p 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 th\u1ecfa thu\u1eadn ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n ch\u01b0a bao g\u1ed3m thu\u1ebf (thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) v\u00e0 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n th\u00ec<\/em><span style=\"color: #555555;\">\u00a0doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ch\u00ed ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n bao g\u1ed3m c\u1ea3 ph\u1ea7n thu\u1ebf n\u1ed9p thay cho c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tien_luong_tien_cong_tien_thuong_cho_nguoi_lao_dong\"><\/span>Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em>thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/p>\n<ul>\n<li>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 doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 v\u00e0 ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n<li><span style=\"color: #555555;\">C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0110i\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:\u00a0H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;\u00a0Th\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;\u00a0Quy ch\u1ebf th\u01b0\u1edfng\u00a0do 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>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i trong \u0111\u00f3 c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n h\u1ecdc cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam theo b\u1eadc h\u1ecdc t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p tr\u1ea3 c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u00f3 c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, kho\u1ea3n chi tr\u1ea3 n\u00e0y c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i trong \u0111\u00f3 n\u00eau r\u00f5 doanh nghi\u1ec7p Vi\u1ec7t Nam ph\u1ea3i ch\u1ecbu c\u00e1c chi ph\u00ed v\u1ec1 ch\u1ed7 \u1edf cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian c\u00f4ng t\u00e1c \u1edf Vi\u1ec7t Nam th\u00ec ti\u1ec1n thu\u00ea nh\u00e0 cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam do doanh nghi\u1ec7p Vi\u1ec7t Nam chi tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<\/li>\n<li>Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u00e3 h\u1ea1ch to\u00e1n l\u00e0 chi ph\u00ed trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m \u0111\u00f3, nh\u01b0ng ch\u01b0a chi cho \u0111\u1ebfn khi h\u1ebft h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n m\u00e0 sau khi h\u1ebft th\u1eddi h\u1ea1n n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c th\u1ef1c chi th\u00ec:<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u00ean ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed h\u1ee3p l\u00fd trong k\u1ef3 n\u0103m \u0111\u00f3 n\u1ebfu khi quy\u1ebft to\u00e1n, doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng cho n\u0103m sau. 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.<\/p>\n<ul>\n<li>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 tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chi_trang_phuc_cho_nguoi_lao_dong\"><\/span>Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_thuong_sang_kien_cai_tien\"><\/span>Chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn m\u00e0 doanh nghi\u1ec7p 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,\u00a0c\u00f3 h\u1ed9i \u0111\u1ed3ng nghi\u1ec7m thu s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phu_cap_tau_xe_di_nghi_phep\"><\/span>Chi ph\u1ee5 c\u1ea5p t\u00e0u xe \u0111i ngh\u1ec9 ph\u00e9p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c, chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ch\u1ed7 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \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.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c (bao g\u1ed3m c\u00f4ng t\u00e1c trong n\u01b0\u1edbc v\u00e0 c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i) n\u1ebfu c\u00f3 ph\u00e1t sinh chi ph\u00ed t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, chi ph\u00ed mua v\u00e9 m\u00e1y bay m\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng th\u1ebb ng\u00e2n h\u00e0ng c\u1ee7a c\u00e1 nh\u00e2n th\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li>C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p do ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 giao xu\u1ea5t;<\/li>\n<li><span style=\"color: #555555;\">Doanh nghi\u1ec7p c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c;<\/span><\/li>\n<li><span style=\"color: #555555;\">Quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n kho\u1ea3n c\u00f4ng t\u00e1c ph\u00ed, mua v\u00e9 m\u00e1y bay b\u1eb1ng th\u1ebb ng\u00e2n h\u00e0ng do c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 th\u1ebb v\u00e0 kho\u1ea3n chi n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thanh to\u00e1n l\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 mua v\u00e9 m\u00e1y bay qua website th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, th\u1ebb l\u00ean m\u00e1y bay (boarding pass) v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c th\u1ebb l\u00ean m\u00e1y bay c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_hop_ly_khac\"><\/span>C\u00e1c kho\u1ea3n chi h\u1ee3p l\u00fd kh\u00e1c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1c kho\u1ea3n chi sau \u0111\u00e2y nh\u01b0ng ph\u1ea3i chi \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u00fang m\u1ee5c \u0111\u00edch ho\u1eb7c \u0111\u00fang m\u1ee9c chi theo quy \u0111\u1ecbnh. C\u1ee5 th\u1ec3:<\/p>\n<p><em>C\u00e1c kho\u1ea3n chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/em><\/p>\n<ul>\n<li>Chi cho c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o l\u1ea1i ngh\u1ec1 cho lao \u0111\u1ed9ng n\u1eef trong tr\u01b0\u1eddng h\u1ee3p ngh\u1ec1 c\u0169 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang ngh\u1ec1 kh\u00e1c theo quy ho\u1ea1ch ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">Kho\u1ea3n chi n\u00e0y bao g\u1ed3m: h\u1ecdc ph\u00ed (n\u1ebfu c\u00f3) + ch\u00eanh l\u1ec7ch ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch b\u1eadc (\u0111\u1ea3m b\u1ea3o 100% l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111i h\u1ecdc).<\/p>\n<ul>\n<li>Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p (n\u1ebfu c\u00f3) cho gi\u00e1o vi\u00ean d\u1ea1y \u1edf nh\u00e0 tr\u1ebb, m\u1eabu gi\u00e1o do doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd.<\/li>\n<li><span style=\"color: #555555;\">Chi ph\u00ed t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kho\u1ebb th\u00eam trong n\u0103m nh\u01b0 kh\u00e1m b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, m\u00e3n t\u00ednh ho\u1eb7c ph\u1ee5 khoa cho n\u1eef c\u00f4ng nh\u00e2n vi\u00ean.<\/span><\/li>\n<li><span style=\"color: #555555;\">Chi b\u1ed3i d\u01b0\u1ee1ng cho lao \u0111\u1ed9ng n\u1eef sau khi sinh con l\u1ea7n th\u1ee9 nh\u1ea5t ho\u1eb7c l\u1ea7n th\u1ee9 hai.<\/span><\/li>\n<li><span style=\"color: #555555;\">Ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam gi\u1edd cho lao \u0111\u1ed9ng n\u1eef trong tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do kh\u00e1ch quan ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1eef kh\u00f4ng ngh\u1ec9 sau khi sinh con, ngh\u1ec9 cho con b\u00fa m\u00e0 \u1edf l\u1ea1i l\u00e0m vi\u1ec7c cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1ea3 theo ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh; k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m m\u00e0 lao \u0111\u1ed9ng n\u1eef v\u1eabn l\u00e0m vi\u1ec7c trong th\u1eddi gian kh\u00f4ng ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9.<\/span><\/li>\n<\/ul>\n<p><em>C\u00e1c kho\u1ea3n chi th\u00eam cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/em><\/p>\n<ul>\n<li>Chi h\u1ecdc ph\u00ed \u0111i h\u1ecdc (n\u1ebfu c\u00f3) c\u1ed9ng ch\u00eanh l\u1ec7ch ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch b\u1eadc (\u0111\u1ea3m b\u1ea3o 100% l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111i h\u1ecdc);<\/li>\n<li>Chi ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1ec1 nh\u00e0 \u1edf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<figure id=\"attachment_232363\" aria-describedby=\"caption-attachment-232363\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232363 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Cac-khoan-chi-hop-ly-khac-2.jpg\" alt=\"C\u00e1c kho\u1ea3n chi h\u1ee3p l\u00fd kh\u00e1c\" width=\"680\" height=\"471\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Cac-khoan-chi-hop-ly-khac-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Cac-khoan-chi-hop-ly-khac-2-300x208.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232363\" class=\"wp-caption-text\"><em>C\u00e1c kho\u1ea3n chi h\u1ee3p l\u00fd kh\u00e1c: Chi cho c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o l\u1ea1i ngh\u1ec1 cho lao \u0111\u1ed9ng n\u1eef, l\u01b0\u01a1ng gi\u00e1o vi\u00ean m\u1ea7m non,&#8230;<\/em><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_trich_nop_quy_huu_tri_mua_bao_hiem\"><\/span>C\u00e1c kho\u1ea3n chi tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed, mua b\u1ea3o hi\u1ec3m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u1ea7n chi kh\u00f4ng v\u01b0\u1ee3t\u00a0m\u1ee9c 03 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi \u0111\u1ec3: 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 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u200b<\/p>\n<p>Kho\u1ea3n chi tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ngo\u00e0i vi\u1ec7c kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh n\u00eau tr\u00ean\u00a0c\u00f2n ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau:\u00a0H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;\u00a0Tho\u1ea3 \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;\u00a0Quy ch\u1ebf th\u01b0\u1edfng\u00a0do 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.<\/p>\n<p>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c Kho\u1ea3n chi cho Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 nguy\u1ec7n n\u00eau tr\u00ean n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p n\u1ee3 ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_chi_tra_tro_cap_mat_viec_lam\"><\/span>Kho\u1ea3n chi tr\u1ea3 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kho\u1ea3n chi tr\u1ea3 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_dong_gop_vao_cac_quy\"><\/span>Chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c qu\u1ef9<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u1ea7n chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c qu\u1ef9 c\u1ee7a Hi\u1ec7p h\u1ed9i (c\u00e1c Hi\u1ec7p h\u1ed9i n\u00e0y \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) theo m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tra_tien_dien_tien_nuoc\"><\/span>Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n n\u01b0\u1edbc do ch\u1ee7 s\u1edf h\u1eefu l\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p \u0111i\u1ec7n c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh tr\u1ef1c ti\u1ebfp thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc ph\u1ea3i c\u00f3 c\u00e1c 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.<\/li>\n<li><span style=\"color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh 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 ph\u1ea3i 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 class=\"ez-toc-section\" id=\"Chi_phi_thue_tai_san_co_dinh\"><\/span>Chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u1ea7n chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ph\u00e2n b\u1ed5 theo s\u1ed1 n\u0103m m\u00e0 b\u00ean \u0111i thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/p>\n<p>\u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n quy \u0111\u1ecbnh b\u00ean \u0111i thu\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n trong th\u1eddi gian thu\u00ea th\u00ec chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea \u0111\u01b0\u1ee3c ph\u00e9p h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed nh\u01b0ng th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_phi_tra_lai_tien_vay_von_san_xuat_kinh_doanh\"><\/span>Chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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 l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00f4ng 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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tra_lai_tien_vay_tuong_ung_voi_phan_von_dieu_le\"><\/span>Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 g\u00f3p \u0111\u1ee7 v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Trich_lap_du_phong\"><\/span>Tr\u00edch, l\u1eadp d\u1ef1 ph\u00f2ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tr\u00edch, l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng:\u00a0d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp v\u00e0 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_chi_phi_trich_truoc_theo_ky_han\"><\/span>Kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n, theo chu k\u1ef3 v\u00e0 \u0111\u1ebfn h\u1ebft k\u1ef3 h\u1ea1n, h\u1ebft chu k\u1ef3 ph\u1ea3i chi h\u1ebft.<\/p>\n<p>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.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u00e3 ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a ph\u00e1t sinh \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed th\u00ec \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc c\u00e1c kho\u1ea3n chi ph\u00ed theo quy \u0111\u1ecbnh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p>Khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i t\u00ednh to\u00e1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf c\u0103n c\u1ee9 c\u00e1c ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng chi ph\u00ed (tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc) ho\u1eb7c gi\u1ea3m chi ph\u00ed (tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc) v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>\u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh vi\u1ec7c s\u1eeda ch\u1eefa c\u00f3 t\u00ednh chu k\u1ef3 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa theo d\u1ef1 to\u00e1n v\u00e0o chi ph\u00ed h\u00e0ng n\u0103m. N\u1ebfu s\u1ed1 th\u1ef1c chi s\u1eeda ch\u1eefa l\u1edbn h\u01a1n s\u1ed1 tr\u00edch theo d\u1ef1 to\u00e1n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh th\u00eam v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_no_phai_thu_va_khoan_cho_vay\"><\/span>Kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 kho\u1ea3n cho vay<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 kho\u1ea3n cho vay c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu h\u1ed3i n\u1ee3 ho\u1eb7c thu h\u1ed3i kho\u1ea3n cho vay v\u1edbi t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn kho\u1ea3n n\u1ee3 ph\u1ea3i thu ho\u1eb7c kho\u1ea3n cho vay ban \u0111\u1ea7u.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tai_tro_cho_giao_duc\"><\/span>Chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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) \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>T\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c g\u1ed3m: t\u00e0i tr\u1ee3 cho c\u00e1c tr\u01b0\u1eddng h\u1ecdc c\u00f4ng l\u1eadp, d\u00e2n l\u1eadp v\u00e0 t\u01b0 th\u1ee5c thu\u1ed9c h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c m\u00e0 kho\u1ea3n t\u00e0i tr\u1ee3 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n trong c\u00e1c tr\u01b0\u1eddng h\u1ecdc; T\u00e0i tr\u1ee3 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ph\u1ee5c v\u1ee5 gi\u1ea3ng d\u1ea1y, h\u1ecdc t\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a tr\u01b0\u1eddng h\u1ecdc; T\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a tr\u01b0\u1eddng; T\u00e0i tr\u1ee3 h\u1ecdc b\u1ed5ng cho h\u1ecdc sinh, sinh vi\u00ean thu\u1ed9c c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u01a1 s\u1edf s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Gi\u00e1o d\u1ee5c (t\u00e0i tr\u1ee3 tr\u1ef1c ti\u1ebfp cho h\u1ecdc sinh, sinh vi\u00ean ho\u1eb7c th\u00f4ng qua c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, th\u00f4ng qua c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt); T\u00e0i tr\u1ee3 cho c\u00e1c cu\u1ed9c thi v\u1ec1 c\u00e1c m\u00f4n h\u1ecdc \u0111\u01b0\u1ee3c gi\u1ea3ng d\u1ea1y trong tr\u01b0\u1eddng h\u1ecdc m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia d\u1ef1 thi l\u00e0 ng\u01b0\u1eddi h\u1ecdc; t\u00e0i tr\u1ee3 \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00e1c Qu\u1ef9 khuy\u1ebfn h\u1ecdc gi\u00e1o d\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o.<\/li>\n<li>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c g\u1ed3m:\n<ul>\n<li>Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn\u00a0t\u00e0i tr\u1ee3 cho Gi\u00e1o d\u1ee5c\u00a0(M\u1eabu s\u1ed1 03\/TNDN)\u00a0c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u01a1 s\u1edf kinh doanh l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c h\u1ee3p ph\u00e1p l\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3, h\u1ecdc sinh, sinh vi\u00ean (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) nh\u1eadn t\u00e0i tr\u1ee3 .<\/li>\n<li><span style=\"color: #555555;\">Ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng ho\u00e1 (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tai_tro_cho_y_te\"><\/span>Chi t\u00e0i tr\u1ee3 cho y t\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Chi t\u00e0i tr\u1ee3 cho y t\u1ebf \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>T\u00e0i tr\u1ee3 cho y t\u1ebf g\u1ed3m: t\u00e0i tr\u1ee3 cho c\u00e1c c\u01a1 s\u1edf y t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 y t\u1ebf m\u00e0 kho\u1ea3n t\u00e0i tr\u1ee3 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n trong c\u00e1c b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf \u0111\u00f3; t\u00e0i tr\u1ee3 thi\u1ebft b\u1ecb y t\u1ebf, d\u1ee5ng c\u1ee5 y t\u1ebf, thu\u1ed1c ch\u1eefa b\u1ec7nh; t\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf; chi t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi b\u1ecb b\u1ec7nh th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho y t\u1ebf g\u1ed3m:\n<ul>\n<li>Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn t\u00e0i tr\u1ee3 cho y t\u1ebf\u00a0(M\u1eabu s\u1ed1 04\/TNDN ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC)\u00a0c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3 ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3.<\/li>\n<li><span style=\"color: #555555;\">Ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng ho\u00e1 (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tai_tro_cho_viec_khac_phuc_hau_qua_thien_tai\"><\/span>Chi t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Chi t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>T\u00e0i tr\u1ee3 cho kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai g\u1ed3m: t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt \u0111\u1ec3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; c\u00e1 nh\u00e2n b\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai g\u1ed3m:\n<ul>\n<li>Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn\u00a0t\u00e0i tr\u1ee3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai\u00a0\u00a0(M\u1eabu s\u1ed1 05\/TNDN )\u00a0c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 l\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3.<\/li>\n<li><span style=\"color: #555555;\">Ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng ho\u00e1 (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tai_tro_lam_nha_cho_nguoi_ngheo\"><\/span>Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh n\u00eau d\u01b0\u1edbi \u0111\u00e2y; 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 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadn t\u00e0i tr\u1ee3 l\u00e0 h\u1ed9 ngh\u00e8o theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. H\u00ecnh th\u1ee9c t\u00e0i tr\u1ee3: t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt \u0111\u1ec3 x\u00e2y nh\u00e0 cho h\u1ed9 ngh\u00e8o b\u1eb1ng c\u00e1ch tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n 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 g\u1ed3m:\n<ul>\n<li>Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn\u00a0t\u00e0i tr\u1ee3 x\u00e2y nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft\u00a0(M\u1eabu s\u1ed1 06\/TNDN ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC) c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u00e0i tr\u1ee3 l\u00e0 b\u00ean nh\u1eadn t\u00e0i tr\u1ee3;<\/li>\n<li><span style=\"color: #555555;\">V\u0103n b\u1ea3n x\u00e1c nh\u1eadn h\u1ed9 ngh\u00e8o c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng (\u0111\u1ed1i v\u1edbi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o);<\/span><\/li>\n<li><span style=\"color: #555555;\">Ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng ho\u00e1 (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em>Tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn t\u00e0i tr\u1ee3 l\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 th\u00ec h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 bao g\u1ed3m:<\/em><\/p>\n<ul>\n<li>\u00a0Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn t\u00e0i tr\u1ee3 x\u00e2y nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft\u00a0c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3 v\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 l\u00e0 b\u00ean nh\u1eadn t\u00e0i tr\u1ee3.<\/li>\n<li><span style=\"color: #555555;\">Ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng ho\u00e1 (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chi_tai_tro_nghien_cuu_khoa_hoc\"><\/span>Chi t\u00e0i tr\u1ee3 nghi\u00ean c\u1ee9u khoa h\u1ecdc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Chi t\u00e0i tr\u1ee3 nghi\u00ean c\u1ee9u khoa h\u1ecdc; chi t\u00e0i tr\u1ee3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; chi t\u00e0i tr\u1ee3 theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n<p>Chi t\u00e0i tr\u1ee3 theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc l\u00e0 ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh th\u1ef1c hi\u1ec7n \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n (bao g\u1ed3m c\u1ea3 kho\u1ea3n t\u00e0i tr\u1ee3 c\u1ee7a doanh nghi\u1ec7p cho vi\u1ec7c x\u00e2y d\u1ef1ng c\u1ea7u m\u1edbi d\u00e2n sinh \u1edf \u0111\u1ecba b\u00e0n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo \u0110\u1ec1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t).<\/p>\n<p>H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; T\u00e0i tr\u1ee3 c\u1ee7a doanh nghi\u1ec7p cho vi\u1ec7c x\u00e2y d\u1ef1ng c\u1ea7u m\u1edbi d\u00e2n sinh \u1edf \u0111\u1ecba b\u00e0n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo \u0110\u1ec1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t; T\u00e0i tr\u1ee3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt g\u1ed3m:<\/p>\n<ul>\n<li>Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn\u00a0t\u00e0i tr\u1ee3 theo ch\u01b0\u01a1ng tr\u00ecnh nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n\u00a0(M\u1eabu s\u1ed1 07\/TNDN ban h\u00e0nh k\u00e8m theo\u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC)\u00a0c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u00e0i tr\u1ee3 ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 l\u00e0 b\u00ean nh\u1eadn t\u00e0i tr\u1ee3;<\/li>\n<li><span style=\"color: #555555;\">Ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng ho\u00e1 (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_232361\" aria-describedby=\"caption-attachment-232361\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-232361\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Chi-tai-tro-nghien-cuu-khoa-hoc-2.jpg\" alt=\"Chi t\u00e0i tr\u1ee3 nghi\u00ean c\u1ee9u khoa h\u1ecdc\" width=\"680\" height=\"454\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Chi-tai-tro-nghien-cuu-khoa-hoc-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/Chi-tai-tro-nghien-cuu-khoa-hoc-2-300x200.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232361\" class=\"wp-caption-text\"><em>Chi t\u00e0i tr\u1ee3 nghi\u00ean c\u1ee9u khoa h\u1ecdc<\/em><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Phan_chi_phi_quan_ly_kinh_doanh\"><\/span>Ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t m\u1ee9c chi ph\u00ed t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<div align=\"center\">\n<table class=\"Table\" style=\"width: 80.71071428571429%;\">\n<tbody>\n<tr>\n<td style=\"width: 26.11464968152866%;\" rowspan=\"2\" width=\"161\">\n<p align=\"center\"><strong><span lang=\"AMH\" style=\"color: #0000ff;\">Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/strong><\/p>\n<p align=\"center\">\n<\/td>\n<td style=\"width: 5.095541401273886%;\" rowspan=\"2\" width=\"28\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">=<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 36.624203821656046%;\" width=\"227\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">Doanh thu t\u00ednh thu\u1ebf c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam\u00a0trong\u00a0k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 6.687898089171974%;\" rowspan=\"2\" width=\"38\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">x<\/span><\/strong><\/p>\n<\/td>\n<td style=\"width: 23.089171974522294%;\" rowspan=\"2\" width=\"142\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">T\u1ed5ng s\u1ed1 chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 36.624203821656046%;\" width=\"227\">\n<p align=\"center\"><strong><span style=\"color: #0000ff;\">T\u1ed5ng doanh thu c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i, bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a c\u00e1c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u1edf c\u00e1c n\u01b0\u1edbc kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>C\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh c\u1ee7a c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb khi c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp.<\/p>\n<p>C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed v\u00e0 doanh thu c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp trong \u0111\u00f3 th\u1ec3 hi\u1ec7n r\u00f5 doanh thu c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i, chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i, ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p>C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ch\u01b0a th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb; ch\u01b0a th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"chi_phi_lien_quan_den_viec_thue_quan_ly\"><\/span>chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea qu\u1ea3n l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u1ea7n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 4% doanh thu ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_khong_tuong_ung_voi_doanh_thu_tinh_thue\"><\/span>C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em>bao g\u1ed3m:<\/em><\/p>\n<ul>\n<li>C\u00e1c kho\u1ea3n th\u1ef1c chi cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m: Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00e1n b\u1ed9 ph\u00f2ng, ch\u1ed1ng HIV\/AIDS c\u1ee7a doanh nghi\u1ec7p, chi ph\u00ed t\u1ed5 ch\u1ee9c truy\u1ec1n th\u00f4ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, ph\u00ed th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n, kh\u00e1m v\u00e0 x\u00e9t nghi\u1ec7m HIV, chi ph\u00ed h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi nhi\u1ec5m HIV l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li><span style=\"color: #555555;\">Kho\u1ea3n th\u1ef1c chi \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng v\u00e0 an ninh, hu\u1ea5n luy\u1ec7n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n t\u1ef1 v\u1ec7 v\u00e0 ph\u1ee5c v\u1ee5 c\u00e1c nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/li>\n<li><span style=\"color: #555555;\">Kho\u1ea3n th\u1ef1c chi \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho t\u1ed5 ch\u1ee9c \u0110\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #555555;\">Kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bao g\u1ed3m:<\/span>\n<ul>\n<li><span style=\"color: #555555;\">Chi ph\u00ed tr\u1ea3 cho ng\u01b0\u1eddi d\u1ea1y, t\u00e0i li\u1ec7u h\u1ecdc t\u1eadp, thi\u1ebft b\u1ecb d\u00f9ng \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, v\u1eadt li\u1ec7u th\u1ef1c h\u00e0nh, c\u00e1c chi ph\u00ed kh\u00e1c h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi h\u1ecdc.<\/span><\/li>\n<li><span style=\"color: #555555;\">Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u1ee7a doanh nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #555555;\">Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t, chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb; 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; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, \u0111\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi b\u1ea3o hi\u1ec3m tai n\u1ea1n, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng) v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c. T\u1ed5ng s\u1ed1 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><\/li>\n<\/ul>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh 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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia (:) 12 th\u00e1ng.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec: Vi\u1ec7c x\u00e1c \u0111\u1ecbnh 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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia (:) s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng trong n\u0103m.<\/p>\n<p>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 \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 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh (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).<\/p>\n<ul>\n<li>C\u00e1c kho\u1ea3n chi kh\u00e1c mang t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9, ph\u00f9 h\u1ee3p theo t\u1eebng ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_thuong_xuyen\"><\/span>C\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p>Khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p ch\u01b0a ph\u00e1t sinh doanh thu nh\u01b0ng c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p (kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) m\u00e0 c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec kho\u1ea3n chi n\u00e0y \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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_chi_tai_tro_cho_giao_duc_y_te\"><\/span>Kho\u1ea3n chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kho\u1ea3n chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, 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; t\u00e0i tr\u1ee3 cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, t\u00e0i tr\u1ee3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, t\u00e0i tr\u1ee3 theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n n\u00eau t\u1ea1i c\u00e1c kho\u1ea3n t\u1eeb 21 \u0111\u1ebfn 25 n\u00eau tr\u00ean).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Chi_lien_quan_truc_tiep_den_viec_phat_hanh_co_phieu\"><\/span>Chi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kho\u1ea3n chi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu thu\u1ed9c lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu thu\u1ed9c lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"So_tien_cap_quyen_khai_thac_khoang_san\"><\/span>S\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>S\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n theo m\u1ee9c th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a n\u0103m.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p m\u1ed9t l\u1ea7n, m\u1ee9c th\u1ef1c t\u1ebf ph\u00e1t sinh\u00a0c\u1ee7a n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf t\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m khai th\u00e1c c\u00f2n l\u1ea1i.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u00e0ng n\u0103m, m\u1ee9c th\u1ef1c t\u1ebf ph\u00e1t sinh l\u00e0 s\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n c\u1ee7a n\u0103m m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khoan_chi_cua_hoat_dong_kinh_doanh_bao_hiem\"><\/span>Kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>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 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.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"_Thue_gia_tri_gia_tang_dau_vao\"><\/span>\u00a0Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng theo m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo tho\u1ea3 thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, doanh thu nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; ho\u1eb7c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong \u0111\u00f3.<\/p>\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 th\u00eam qui \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN,\u00a0K\u1ebf to\u00e1n Gtax khuy\u00ean b\u1ea1n n\u00ean s\u1eed d\u1ee5ng <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 lu\u00f4n lu\u00f4n \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd t\u1ed1t nh\u1ea5t. Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax.<\/p>\n<p>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (hay chi ph\u00ed h\u1ee3p l\u00fd) l\u00e0 nh\u1eefng chi ph\u00ed c\u1ea7n thi\u1ebft trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0: chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed mua nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, chi tr\u1ee3 c\u1ea5p \u2026 v\u00e0 c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, [&#8230;]\n","protected":false},"author":1,"featured_media":232361,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[837],"class_list":["post-232357","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tndn","tag-thue-tndn"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232357"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=232357"}],"version-history":[{"count":3,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232357\/revisions"}],"predecessor-version":[{"id":232359,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232357\/revisions\/232359"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232361"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}