{"id":3676,"date":"2022-10-10T10:54:36","date_gmt":"2022-10-10T03:54:36","guid":{"rendered":"http:\/\/saac.com.vn\/cac-khoan-chi-phi-duoc-tru-khi-tinh-thue-thu-nhap-doanh-nghiep\/"},"modified":"2022-10-10T10:54:36","modified_gmt":"2022-10-10T03:54:36","slug":"cac-khoan-chi-phi-duoc-tru-khi-tinh-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/cac-khoan-chi-phi-duoc-tru-khi-tinh-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"C\u00c1C KHO\u1ea2N CHI PH\u00cd \u0110\u01af\u1ee2C TR\u1eea KHI T\u00cdNH THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0o s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb? c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc? \u0110\u00e2y l\u00e0 nh\u1eefng th\u1eafc m\u1eafc th\u01b0\u1eddng tr\u1ef1c nh\u1ea5t c\u1ee7a c\u00e1c doanh nghi\u1ec7p khi ti\u1ebfn h\u00e0nh t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<div id=\"attachment_2968\" style=\"width: 910px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2968\" class=\"wp-image-2968\" src=\"http:\/\/saac.com.vn\/wp-content\/uploads\/2022\/10\/thue-thu-nhap-doanh-nghiep.jpg\" alt=\"C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \" width=\"900\" height=\"600\" srcset=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/10\/thue-thu-nhap-doanh-nghiep.jpg 2400w, https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/10\/thue-thu-nhap-doanh-nghiep-300x200.jpg 300w, https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/10\/thue-thu-nhap-doanh-nghiep-1024x683.jpg 1024w, https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/10\/thue-thu-nhap-doanh-nghiep-768x512.jpg 768w, https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/10\/thue-thu-nhap-doanh-nghiep-1536x1024.jpg 1536w, https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/10\/thue-thu-nhap-doanh-nghiep-2048x1365.jpg 2048w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><p id=\"caption-attachment-2968\" class=\"wp-caption-text\"><em>C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/em><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">D\u01b0\u1edbi \u0111\u00e2y, Ph\u01b0\u01a1ng Nam gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc cho c\u00e1c b\u1ea1n v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 20px;\">C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span><\/h2>\n<p style=\"text-align: justify;\">\n<h3><span style=\"font-size: 16px;\">1. Kho\u1ea3n chi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span><\/h3>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p 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 khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p 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 khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<h3><span style=\"font-size: 16px;\">2. Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/h3>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Ph\u1ea7n tr\u00edch kh\u1ea5u hao theo m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">\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 style=\"text-align: justify;\"><span style=\"font-size: 14px;\">\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 style=\"text-align: justify;\"><span style=\"font-size: 14px;\">\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<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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><\/p>\n<h3><span style=\"font-size: 16px;\">3. 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<\/span><\/h3>\n<h3><span style=\"font-size: 16px;\">4. 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 (M\u1eabu s\u1ed1 01\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC) 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:<\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">Mua h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">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 aria-level=\"1\"><span style=\"font-size: 14px;\">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 aria-level=\"1\"><span style=\"font-size: 14px;\">Mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t;<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">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 aria-level=\"1\"><span style=\"font-size: 14px;\">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<\/ul>\n<p style=\"text-align: justify;\">\n<h3><span style=\"font-size: 16px;\">5. 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 d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/h3>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n th\u00ec h\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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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 h\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><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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 doanh 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><\/p>\n<p style=\"text-align: justify;\">\n<h3><span style=\"font-size: 16px;\">6. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/h3>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 <a href=\"https:\/\/luatvietan.vn\/dich-vu-ke-toan.html\">quy\u1ebft to\u00e1n thu\u1ebf<\/a> n\u0103m th\u1ef1c t\u1ebf ch\u01b0a chi v\u00e0 doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m sau li\u1ec1n k\u1ec1. M\u1ee9c d\u1ef1 ph\u00f2ng h\u00e0ng n\u0103m do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, chu\u0309 c\u00f4ng ty tra\u0301ch nhi\u00ea\u0323m h\u01b0\u0303u ha\u0323n m\u1ed9t tha\u0300nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<h3><span style=\"font-size: 16px;\">7. 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.<\/span><\/h3>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m, b\u1eb1ng hi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<h3><span style=\"font-size: 16px;\">8.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,c\u00f3 h\u1ed9i \u0111\u1ed3ng nghi\u1ec7m thu s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn.<\/span><\/h3>\n<h3><span style=\"font-size: 16px;\">9. Chi ph\u1ee5 c\u1ea5p t\u00e0u xe \u0111i ngh\u1ec9 ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng.<\/span><\/h3>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">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;<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">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 (Tham kh\u1ea3o m\u1eabu Quy\u1ebft \u0111\u1ecbnh c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c);<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">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 style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 t\u00ednh linh ho\u1ea1t t\u00f9y theo\u00a0 h\u1ee3p ph\u00e1t sinh chi ph\u00ed. Li\u00ean h\u1ec7 ngay v\u1edbi Ph\u01b0\u01a1ng Nam \u0111\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 t\u01b0 v\u1ea5n r\u00f5 r\u00e0ng v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00e1c kho\u1ea3n chi ph\u00ed  [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3677,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u00c1C KHO\u1ea2N CHI PH\u00cd \u0110\u01af\u1ee2C TR\u1eea KHI T\u00cdNH THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P - SAAC<\/title>\n<meta name=\"description\" content=\"Khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0o s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb? c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0o kh\u00f4ng? 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