{"id":2602,"date":"2021-08-02T15:14:50","date_gmt":"2021-08-02T08:14:50","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=2602"},"modified":"2021-08-09T10:53:12","modified_gmt":"2021-08-09T03:53:12","slug":"xu-ly-cac-truong-hop-chi-phi-khong-hop-ly-hop-le-trong-doanh-nghiep","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-cac-truong-hop-chi-phi-khong-hop-ly-hop-le-trong-doanh-nghiep\/","title":{"rendered":"X\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 trong doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: right;\"><em>T\u00e1c gi\u1ea3: \u0110\u00e0o Mai Chi, 16-2-2020, webketoanfacebook.<\/em><\/p>\n<p>Hi\u1ec7n nay c\u00f3 r\u1ea5t nhi\u1ec1u b\u1ea1n trong qu\u00e1 tr\u00ecnh l\u00e0m k\u1ebf to\u00e1n th\u00ec DN c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi Quy\u1ebft to\u00e1n Thu\u1ebf TNDN. Nh\u01b0ng h\u1ea7u nh\u01b0 c\u00e1c b\u1ea1n v\u1eabn \u0111ang x\u1eed l\u00fd b\u1eb1ng c\u00e1ch: \u201cB\u1ecf ngo\u00e0i h\u1ec7 th\u1ed1ng S\u1ed5 s\u00e1ch\u201d k\u1ebf to\u00e1n c\u1ee7a d\u1eabn \u0111\u1ebfn B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00e1c b\u1ea1n l\u00e0 B\u00e1o c\u00e1o c\u00f3 nh\u1eefng sai s\u00f3t (B\u00e1o c\u00e1o kh\u00f4ng ph\u1ea3n \u1ee9ng \u0111\u00fang t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a DN); V\u00e0 c\u0169ng c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u1ea1n g\u1eb7p ph\u1ea3i, c\u00e1c b\u1ea1n b\u1ecf ngo\u00e0i kh\u00f4ng ghi nh\u1eadn c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c (V\u00ec n\u1ebfu kh\u00f4ng ghi nh\u1eadn th\u00ec kh\u00f4ng kh\u1edbp \u0111\u01b0\u1ee3c S\u1ed5 ng\u00e2n h\u00e0ng, ho\u1eb7c s\u1ebd kh\u00f4ng kh\u1edbp c\u00f4ng n\u1ee3,\u2026), m\u00e0 ghi nh\u1eadn c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c (V\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi Quy\u1ebft to\u00e1n Thu\u1ebf TNDN) . C\u00e1c b\u1ea1n l\u00fang t\u00fang kh\u00f4ng bi\u1ebft x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o? B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd \u0111\u01b0a ra m\u1ed9t v\u00e0i c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi Quy\u1ebft to\u00e1n Thu\u1ebf TNDN m\u00e0 c\u00e1c b\u1ea1n hay g\u1eb7p ph\u1ea3i, v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1c b\u1ea1n c\u00e1ch h\u1ea1ch to\u00e1n th\u1ebf n\u00e0o? Quy\u1ebft to\u00e1n thu\u1ebf ra l\u00e0m sao trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3.<\/p>\n<h2>1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 trong doanh nghi\u1ec7p<\/h2>\n<p><strong>1. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau<\/strong><\/p>\n<ul>\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>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.<\/li>\n<li>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 (Bao g\u1ed3m h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, hay c\u00f2n g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp).<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5 T\u00ecnh hu\u1ed1ng 1:<\/span> DN A \u0111i mua h\u00e0ng v\u1edbi gi\u00e1 tr\u1ecb nh\u1ecf, mua c\u1ee7a c\u00e1c c\u1eeda h\u00e0ng (Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh) m\u00e0 ch\u1ec9 c\u00f3 h\u00f3a \u0111\u01a1n b\u00e1n l\u1ebb; T\u1ed5ng gi\u00e1 tr\u1ecb mua trong n\u0103m l\u00e0 6.000.000. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<p>Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: H\u1ea1ch to\u00e1n v\u00e0 ghi nh\u1eadn theo s\u1ed1 th\u1ef1c t\u1ebf \u0111\u00e3 chi<\/p>\n<p>N\u1ee3 TK 642 = 6.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 111 = 6.000.000<\/p>\n<p>V\u00e0 k\u1ebft chuy\u1ec3n l\u00ean T\u00e0i kho\u1ea3n 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/p>\n<p>N\u1ee3 TK 911 = 6.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 642 = 6.000.000<\/p>\n<p>Theo ch\u00ednh s\u00e1ch thu\u1ebf: Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (Kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh). \u0110\u00e2y l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n x\u1eed l\u00fd kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y tr\u00ean T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf TNDN<\/p>\n<p><strong>2. Ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng\/xe \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng<\/strong> (Tr\u1eeb \u00f4 t\u00f4 chuy\u00ean kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch v\u00e0 kh\u00e1ch s\u1ea1n, \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4). Ph\u1ea7n tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 t\u00e0u bay d\u00e2n d\u1ee5ng v\u00e0 du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kh\u00e1ch du l\u1ecbch.<\/p>\n<p><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5 T\u00ecnh hu\u1ed1ng 2:<\/span> DN A ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n c\u00f3 mua m\u1ed9t \u00f4 t\u00f4 4 ch\u1ed7 ng\u1ed3i tr\u1ecb gi\u00e1 2 t\u1ef7 \u0111\u1ed3ng, thu\u1ebf GTGT 10%. Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, t\u00e0i s\u1ea3n n\u00e0y tr\u00edch kh\u1ea5u hao t\u1eeb 6 \u00f7 10 n\u0103m, Gi\u00e1m \u0111\u1ed1c quy\u1ebft \u0111\u1ecbnh tr\u00edch kh\u1ea5u hao T\u00e0i s\u1ea3n n\u00e0y trong 8 n\u0103m. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<p>Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: H\u1ea1ch to\u00e1n v\u00e0 ghi nh\u1eadn theo th\u1ef1c t\u1ebf<\/p>\n<p>N\u1ee3 TK 211 = 2.000.000.000 + 40.000.000<br \/>\nN\u1ee3 TK 133 = 160.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 331 = 2.200.000.000<\/p>\n<p>(S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 40.000.000 c\u1ed9ng v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110)<\/p>\n<p>H\u00e0ng n\u0103m, tr\u00edch kh\u1ea5u hao TSC\u0110 theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng: M\u1ee9c kh\u1ea5u hao n\u0103m = 2.040.000.000\/8 = 255.000.000<\/p>\n<p>H\u1ea1ch to\u00e1n chi ph\u00ed kh\u1ea5u hao h\u00e0ng n\u0103m:<\/p>\n<p>N\u1ee3 TK 642 = 255.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 214 = 255.000.000<\/p>\n<p>V\u00e0 k\u1ebft chuy\u1ec3n l\u00ean TK 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/p>\n<p>N\u1ee3 TK 911 = 255.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 642 = 255.000.000<\/p>\n<p>Theo ch\u00ednh s\u00e1ch thu\u1ebf: Ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kho\u1ea3n chi ph\u00ed kh\u1ea5u hao tr\u00ean nguy\u00ean gi\u00e1 1.600.000.000 \u0111\u1ed3ng.<\/p>\n<p>M\u1ee9c kh\u1ea5u hao n\u0103m = 1.600.000.000\/8 = 200.000.000<\/p>\n<p>Kh\u1ea5u hao n\u0103m theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 255.000.000 \u0111\u1ed3ng; Theo ch\u00ednh s\u00e1ch thu\u1ebf l\u00e0 200.000.000 \u0111\u1ed3ng; Ch\u00eanh l\u1ec7ch 55.000.000 =&gt; \u0110\u00e2y l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n x\u1eed l\u00fd kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y tr\u00ean T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf TNDN (H\u01b0\u1edbng d\u1eabn chi ti\u1ebft cu\u1ed1i b\u00e0i vi\u1ebft).<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-2603\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/xu-ly-thue-doanh-nghiep.jpg\" alt=\"\" width=\"1202\" height=\"630\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/xu-ly-thue-doanh-nghiep.jpg 1202w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/xu-ly-thue-doanh-nghiep-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/xu-ly-thue-doanh-nghiep-1024x537.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/xu-ly-thue-doanh-nghiep-768x403.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/xu-ly-thue-doanh-nghiep-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/xu-ly-thue-doanh-nghiep-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/xu-ly-thue-doanh-nghiep-100x52.jpg 100w\" sizes=\"(max-width: 1202px) 100vw, 1202px\" \/><\/p>\n<p><strong>3. Chi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c ti\u00eau hao h\u1ee3p l\u00fd.<\/strong><\/p>\n<p><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5 T\u00ecnh hu\u1ed1ng 3:<\/span> DN A x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0. Trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, do kh\u00f4ng ki\u1ec3m so\u00e1t t\u1ed1t n\u00ean b\u1ecb v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c l\u00e0 1%, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng; K\u1ebf to\u00e1n v\u1eabn h\u1ea1ch to\u00e1n v\u00e0o TK 621, cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n v\u00e0o TK 154 \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<p>Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: Chi ph\u00ed v\u1eadt t\u01b0 v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, DN kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 621 \u0111\u1ec3 t\u1eadp h\u1ee3p t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, m\u00e0 ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o TK 632 \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d L\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<p>Ghi nh\u1eadn gi\u00e1 tr\u1ecb v\u1eadt t\u01b0 v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c:<\/p>\n<p>N\u1ee3 TK 632 = 500.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 152 = 500.000.000<\/p>\n<p>V\u00e0 k\u1ebft chuy\u1ec3n l\u00ean TK 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/p>\n<p>N\u1ee3 TK 911 = 500.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 632 = 500.000.000<\/p>\n<p>Theo ch\u00ednh s\u00e1ch thu\u1ebf: Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb gi\u00e1 tr\u1ecb 500.000.000 \u0111\u1ed3ng v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao (\u0110\u00e2y l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf). Ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n x\u1eed l\u00fd kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y tr\u00ean T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf TNDN (H\u01b0\u1edbng d\u1eabn chi ti\u1ebft cu\u1ed1i b\u00e0i vi\u1ebft).<\/p>\n<p><strong>4. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a Ch\u1ee7 DN t\u01b0 nh\u00e2n, Ch\u1ee7 DN TNHH M\u1ed9t th\u00e0nh 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 kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t kinh doanh<\/strong><\/p>\n<p><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5 T\u00ecnh hu\u1ed1ng 4:<\/span> DN A l\u00e0 DN TNHH M\u1ed9t th\u00e0nh vi\u00ean trong n\u0103m c\u00f3 chi l\u01b0\u01a1ng cho Gi\u00e1m \u0111\u1ed1c l\u00e0 200.000.000 \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<p>Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: Khi t\u00ednh l\u01b0\u01a1ng cho Gi\u00e1m \u0111\u1ed1c k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n<\/p>\n<p>N\u1ee3 TK 642 = 200.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 334 = 200.000.000<\/p>\n<p>V\u00e0 k\u1ebft chuy\u1ec3n l\u00ean TK 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/p>\n<p>N\u1ee3 TK 911 = 200.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 642 = 200.000.000<\/p>\n<p>Theo ch\u00ednh s\u00e1ch thu\u1ebf: Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb 200.000.000 \u0111\u1ed3ng =&gt; \u0110\u00e2y l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n x\u1eed l\u00fd kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y tr\u00ean T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf TNDN (H\u01b0\u1edbng d\u1eabn chi ti\u1ebft cu\u1ed1i b\u00e0i vi\u1ebft).<\/p>\n<p>Th\u1ea3o lu\u1eadn trong T\u00ecnh hu\u1ed1ng n\u00e0y: Ng\u00e0y 16\/10\/2014, T\u1ed5ng C\u1ee5c Thu\u1ebf ra C\u00f4ng v\u0103n s\u1ed1 4568\/TCT-TNCN; Trong c\u00f4ng v\u0103n c\u00f3 n\u00f3i: \u2018\u2018Tr\u01b0\u1eddng h\u1ee3p DN TNHH M\u1ed9t th\u00e0nh vi\u00ean tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u00f9 lao cho Ch\u1ee7 s\u1edf h\u1eefu DN l\u00e0 Gi\u00e1m \u0111\u1ed1c tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t kinh doanh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a Doanh nghi\u1ec7p\u201d. Theo c\u00f4ng v\u0103n tr\u00ean, ph\u1ea7n l\u1edbn c\u00e1c b\u1ea1n \u0111\u01b0a ra m\u1ed9t k\u1ebft lu\u1eadn: N\u1ebfu Gi\u00e1m \u0111\u1ed1c DN TNHH M\u1ed9t th\u00e0nh vi\u00ean m\u00e0 c\u00f3 tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t th\u00ec chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3 v\u1eabn \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi Quy\u1ebft to\u00e1n Thu\u1ebf TNDN. V\u00e0 c\u0169ng c\u00f3 m\u1ed9t v\u00e0i \u00fd ki\u1ebfn kh\u00e1c ph\u1ea3n b\u00e1c l\u1ea1i.<\/p>\n<p>Th\u1ef1c ch\u1ea5t: Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho Gi\u00e1m \u0111\u1ed1c DN TNHH M\u1ed9t th\u00e0nh vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi Quy\u1ebft to\u00e1n Thu\u1ebf TNDN b\u1edfi 2 nguy\u00ean nh\u00e2n:<\/p>\n<ul>\n<li>Th\u1ee9 nh\u1ea5t: C\u00f4ng v\u0103n n\u00e0y l\u00e0 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch Thu\u1ebf TNCN kh\u00f4ng ph\u1ea3i h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf TNDN<\/li>\n<li>Th\u1ee9 hai: Trong c\u00f4ng v\u0103n c\u00f3 n\u00f3i l\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a Doanh nghi\u1ec7p ch\u1ee9 kh\u00f4ng ph\u1ea3i Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/li>\n<\/ul>\n<p><strong>5. Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay<\/strong><\/p>\n<p><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5 T\u00ecnh hu\u1ed1ng 5:<\/span> N\u0103m 2015 DN A vay 1 t\u1ef7 c\u1ee7a anh B \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, l\u00e3i su\u1ea5t l\u00e0 15%\/n\u0103m (Bi\u1ebft r\u1eb1ng 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 l\u00e0 9%\/n\u0103m) chi ph\u00ed l\u00e3i vay n\u0103m 2013 l\u00e0 1.000.000.000\u00d715% = 150.000.000. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<p>Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: Khi tr\u1ea3 l\u00e3i vay k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n<\/p>\n<p>N\u1ee3 TK 635 = 150.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 112 =150.000.000<\/p>\n<p>V\u00e0 k\u1ebft chuy\u1ec3n l\u00ean TK 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/p>\n<p>N\u1ee3 TK 911 = 150.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 635 = 150.000.000<\/p>\n<p>Theo ch\u00ednh s\u00e1ch thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea7n l\u00e3i vay kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 150% 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\u1ee9c 9% x 150 = 13,5%).<\/p>\n<p>Chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0: 1.000.000.000 \u00d7 13,5% = 135.000.000. Chi ph\u00ed l\u00e3i vay theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0: 150.000.000 \u0111\u1ed3ng; Theo ch\u00ednh s\u00e1ch thu\u1ebf l\u00e0: 135.000.000 \u0111\u1ed3ng =&gt; Ch\u00eanh l\u1ec7ch l\u00e0 15.000.000 \u0111\u1ed3ng =&gt; \u0110\u00e2y l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n x\u1eed l\u00fd kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y tr\u00ean T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf TNDN (H\u01b0\u1edbng d\u1eabn chi ti\u1ebft cu\u1ed1i b\u00e0i vi\u1ebft).<\/p>\n<p><strong>6. Chi tr\u1ea3 ti\u1ec1n l\u00e3i vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh.<\/strong><\/p>\n<p><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5 T\u00ecnh hu\u1ed1ng 6:<\/span> DN A l\u00e0 c\u00f4ng ty TNHH; Trong \u0111i\u1ec1u l\u1ec7 DN, c\u00e1c th\u00e0nh vi\u00ean s\u00e1ng l\u1eadp cam k\u1ebft g\u00f3p v\u1ed1n trong th\u1eddi h\u1ea1n 36 th\u00e1ng. T\u00ednh \u0111\u1ebfn th\u00e1ng 12\/2015, DN \u0111\u00e3 th\u00e0nh l\u1eadp \u0111\u01b0\u1ee3c 48 th\u00e1ng, nh\u01b0ng g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu 1 t\u1ef7 \u0111\u1ed3ng. N\u0103m 2016, DN vay ng\u00e2n h\u00e0ng 2 t\u1ef7 \u0111\u1ed3ng, l\u00e3i su\u1ea5t l\u00e0 10%\/n\u0103m. Chi ph\u00ed l\u00e3i vay n\u0103m 2016 l\u00e0: 2.000.000.000 x 10% = 200.000.000. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<p>Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: Khi tr\u1ea3 l\u00e3i ti\u1ec1n vay, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n<\/p>\n<p>N\u1ee3 TK 635 = 200.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 112 = 200.000.000<\/p>\n<p>V\u00e0 k\u1ebft chuy\u1ec3n l\u00ean TK 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/p>\n<p>N\u1ee3 TK 911 = 200.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 635 = 200.000.000<\/p>\n<p>Theo ch\u00ednh s\u00e1ch thu\u1ebf: Ph\u1ea7n chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0: 1.000.000.000 x 10% = 100.000.000 =&gt; Ch\u00eanh l\u1ec7ch l\u00e0 100.000.000 \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n x\u1eed l\u00fd kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y tr\u00ean T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf TNDN (H\u01b0\u1edbng d\u1eabn chi ti\u1ebft cu\u1ed1i b\u00e0i vi\u1ebft).<\/p>\n<p><strong>7. Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (N\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m<\/strong><\/p>\n<p><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5 T\u00ecnh hu\u1ed1ng 7:<\/span> DN A trong n\u0103m 2015 chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ed5ng c\u1ed9ng l\u00e0 55.000.000 \u0111\u1ed3ng (10 lao \u0111\u1ed9ng). Trang ph\u1ee5c trong n\u0103m chi cho 1 ng\u01b0\u1eddi l\u00e0 5.500.000. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<p>Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: Khi chi ti\u1ec1n trang ph\u1ee5c cho nh\u00e2n vi\u00ean, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n<\/p>\n<p>N\u1ee3 TK 642 = 55.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 112 = 55.000.000<\/p>\n<p>V\u00e0 k\u1ebft chuy\u1ec3n l\u00ean TK 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/p>\n<p>N\u1ee3 TK 911 = 55.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 642 = 55.000.000<\/p>\n<p>Theo ch\u00ednh s\u00e1ch thu\u1ebf: Ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ph\u1ea7n chi trang ph\u1ee5c trong n\u0103m cho m\u1ed9t ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 5.000.000 \u0111\u1ed3ng =&gt; Ch\u00eanh l\u1ec7ch 500.000 \u00d7 10 = 5.000.000<\/p>\n<p>Chi ph\u00ed trang ph\u1ee5c theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 55.000.000 \u0111\u1ed3ng; Theo ch\u00ednh s\u00e1ch thu\u1ebf l\u00e0: 50.000.000 \u0111\u1ed3ng =&gt; Ch\u00eanh l\u1ec7ch 5.000.000 \u0111\u1ed3ng =&gt; \u0110\u00e2y l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n x\u1eed l\u00fd kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y tr\u00ean T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf TNDN (H\u01b0\u1edbng d\u1eabn chi ti\u1ebft cu\u1ed1i b\u00e0i vi\u1ebft).<\/p>\n<p><strong>8. L\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/strong><\/p>\n<p>L\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (Tr\u1eeb l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf)<\/p>\n<p><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5 T\u00ecnh hu\u1ed1ng 8:<\/span> Cu\u1ed1i n\u0103m 2015 c\u00f3 m\u1ed9t kho\u1ea3n c\u00f4ng n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng TK 131 l\u00e0 100.000 USD t\u01b0\u01a1ng \u1ee9ng 2.205.000.000 (T\u1ef7 gi\u00e1 22.050). T\u1ef7 gi\u00e1 \u0111\u00e1nh gi\u00e1 cu\u1ed1i n\u0103m 2015 l\u00e0 22.036. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<p>Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i n\u0103m 2015 c\u1ee7a kho\u1ea3n ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 22.036<\/p>\n<p>N\u1ee3 TK 413 = 1.400.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 131: 1.400.000<\/p>\n<p>N\u1ee3 TK 635 = 1.400.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 413 = 1.400.000<\/p>\n<p>V\u00e0 k\u1ebft chuy\u1ec3n l\u00ean TK 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/p>\n<p>N\u1ee3 TK 911 = 1.400.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK635 = 1.400.000<\/p>\n<p>Theo ch\u00ednh s\u00e1ch thu\u1ebf: Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi Quy\u1ebft to\u00e1n Thu\u1ebf TNDN. Ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n x\u1eed l\u00fd kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y tr\u00ean T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf TNDN (H\u01b0\u1edbng d\u1eabn chi ti\u1ebft cu\u1ed1i b\u00e0i vi\u1ebft).<\/p>\n<p><strong>9. C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/strong><\/p>\n<p>C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: Vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5 T\u00ecnh hu\u1ed1ng 9:<\/span> DN A b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf l\u00e0 100.000.000 \u0111\u1ed3ng, v\u00e0 \u0111\u00e3 n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<p>Theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n: C\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 gi\u1ea5y n\u1ed9p ti\u1ec1n h\u1ea1ch to\u00e1n<\/p>\n<p>N\u1ee3 TK 811 = 100.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 3339 = 100.000.000<\/p>\n<p>N\u1ee3 TK 3339: 100.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 112 = 100.000.000<\/p>\n<p>V\u00e0 k\u1ebft chuy\u1ec3n l\u00ean TK 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/p>\n<p>N\u1ee3 TK 911 = 100.000.000<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 811 = 100.000.000<\/p>\n<p>Theo ch\u00ednh s\u00e1ch thu\u1ebf: Kho\u1ea3n chi n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb =&gt; \u0110\u00e2y l\u00e0 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa k\u1ebf to\u00e1n v\u00e0 thu\u1ebf. Ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n x\u1eed l\u00fd kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y tr\u00ean T\u1edd khai Quy\u1ebft to\u00e1n Thu\u1ebf TNDN (H\u01b0\u1edbng d\u1eabn chi ti\u1ebft cu\u1ed1i b\u00e0i vi\u1ebft).<\/p>\n<h2><strong>2. H\u01b0\u1edbng d\u1eabn lo\u1ea1i Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/strong><\/h2>\n<p>Trong n\u0103m t\u00ednh thu\u1ebf, k\u1ebf to\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 lo\u1ea1i ra khi Quy\u1ebft to\u00e1n Thu\u1ebf TNDN.<\/p>\n<p>Trong c\u00e1c t\u00ecnh hu\u1ed1ng tr\u00ean, v\u1edbi m\u1ed7i m\u1ed9t t\u00ecnh hu\u1ed1ng, v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, c\u00e1c b\u1ea1n \u0111\u1ec1u ghi nh\u1eadn v\u00e0o T\u00e0i kho\u1ea3n chi ph\u00ed, v\u00e0 cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n l\u00ean T\u00e0i kho\u1ea3n 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh. V\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi Quy\u1ebft to\u00e1n Thu\u1ebf TNDN, v\u00e0 s\u1ebd ph\u1ea3i lo\u1ea1i ra khi Quy\u1ebft to\u00e1n Thu\u1ebf TNDN.<\/p>\n<p><span style=\"text-decoration: underline;\">V\u00ed d\u1ee5 T\u00ecnh hu\u1ed1ng 10:<\/span> Trong n\u0103m 2015, DN A c\u00f3 Doanh thu l\u00e0 400.000.000 \u0111\u1ed3ng; Chi ph\u00ed l\u00e0 275.000.000 \u0111\u1ed3ng (Trong \u0111\u00f3 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u01a1c kh\u1ea5u tr\u1eeb khi Quy\u1ebft to\u00e1n Thu\u1ebf TNDN l\u00e0 85.000.000 \u0111\u1ed3ng)<\/p>\n<p>L\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf = Doanh thu &#8211; Chi ph\u00ed = 400.000.000 &#8211; 275.000.000 = 125.000.000<\/p>\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf = Doanh thu &#8211; Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb = 400.000.000 &#8211; (275.000.000 -85.000.000) = 210.000.000 (\u0110\u00e3 lo\u1ea1i b\u1ecf 85.000.000 l\u00e0 Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi Quy\u1ebft to\u00e1n Thu\u1ebf TNDN)<br \/>\nS\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = 210.000.000 x 22% = 46.200.000 (X\u00e1c \u0111\u1ecbnh tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf)<\/p>\n<p>L\u1ee3i nhu\u1eadn sau thu\u1ebf l\u00e0: 125.000.000 &#8211; 46.200.000 = 78.800.000<\/p>\n<p>T\u1ea1i T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf, chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb: 85.000.000 \u0111i\u1ec1u ch\u1ec9nh v\u00e0o Ch\u1ec9 ti\u00eau (B4) &#8211; C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu Thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-cac-truong-hop-chi-phi-khong-hop-ly-hop-le-trong-doanh-nghiep\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-cac-truong-hop-chi-phi-khong-hop-ly-hop-le-trong-doanh-nghiep\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-cac-truong-hop-chi-phi-khong-hop-ly-hop-le-trong-doanh-nghiep\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=X%E1%BB%AD%20l%C3%BD%20c%C3%A1c%20tr%C6%B0%E1%BB%9Dng%20h%E1%BB%A3p%20chi%20ph%C3%AD%20kh%C3%B4ng%20h%E1%BB%A3p%20l%C3%BD%2C%20h%E1%BB%A3p%20l%E1%BB%87%20trong%20doanh%20nghi%E1%BB%87p&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fxu-ly-cac-truong-hop-chi-phi-khong-hop-ly-hop-le-trong-doanh-nghiep%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/xu-ly-cac-truong-hop-chi-phi-khong-hop-ly-hop-le-trong-doanh-nghiep\/', 'X%E1%BB%AD%20l%C3%BD%20c%C3%A1c%20tr%C6%B0%E1%BB%9Dng%20h%E1%BB%A3p%20chi%20ph%C3%AD%20kh%C3%B4ng%20h%E1%BB%A3p%20l%C3%BD%2C%20h%E1%BB%A3p%20l%E1%BB%87%20trong%20doanh%20nghi%E1%BB%87p', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>T\u00e1c gi\u1ea3: \u0110\u00e0o Mai Chi, 16-2-2020, webketoanfacebook. Hi\u1ec7n nay c\u00f3 r\u1ea5t nhi\u1ec1u b\u1ea1n trong qu\u00e1 tr\u00ecnh l\u00e0m k\u1ebf to\u00e1n th\u00ec DN c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi Quy\u1ebft to\u00e1n Thu\u1ebf TNDN. 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