{"id":3340,"date":"2022-02-15T08:57:57","date_gmt":"2022-02-15T01:57:57","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3340"},"modified":"2022-02-15T08:59:21","modified_gmt":"2022-02-15T01:59:21","slug":"mot-so-tinh-huong-thue-va-cach-xu-ly","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/mot-so-tinh-huong-thue-va-cach-xu-ly\/","title":{"rendered":"M\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng thu\u1ebf v\u00e0 c\u00e1ch x\u1eed l\u00fd"},"content":{"rendered":"

\n\tKhi gi\u1ea3i quy\u1ebft các v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf, Doanh nghi\u1ec7p (DN) luôn m\u1eafc ph\u1ea3i nhi\u1ec1u tr\u1edf ng\u1ea1i, phát sinh kèm theo Sau \u0111ây là t\u1ed5ng h\u1ee3p l\u1ea1i cách x\u1eed lý các tình hu\u1ed1ng thu\u1ebf th\u01b0\u1eddng g\u1eb7p trong DN, c\u1ee5 th\u1ec3 nh\u01b0 sau:\n<\/p>\n

\n\t1. Các kho\u1ea3n chi l\u1ec5
\n<\/h2>\n

\n\tCác kho\u1ea3n nh\u01b0: 8\/3, 1\/6, sinh nh\u1eadt, sinh con, trung thu, ti\u1ec1n lì xì cho nhân viên,..\u0111\u1ec1u thu\u1ed9c nhóm các kho\u1ea3n chi có tính ch\u1ea5t phúc l\u1ee3i.\n<\/p>\n

\n\tDN tính vào chi phí \u0111\u01b0\u1ee3c tr\u1eeb khi xác \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN, nh\u01b0ng các kho\u1ea3n này ph\u1ea3i c\u1ed9ng vào các kho\u1ea3n chi có tính ch\u1ea5t phúc l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 xác \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee5 th\u1ec3\n<\/p>\n

\n\t(Công v\u0103n 158\/TCT – CS ngày 12\/1\/2017, Công v\u0103n s\u1ed1 5435\/TCT-CS ngày 27-11-2017 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 chính sách thu\u1ebf TNDN).\n<\/p>\n

\n\t2. Phí \u0111ào t\u1ea1o ngo\u1ea1i ng\u1eef cho nhân viên \u0111\u01b0\u1ee3c h\u1ea1ch toán
\n<\/h2>\n

\n\tTr\u01b0\u1eddng h\u1ee3p DN có phát sinh chi phí thuê ng\u01b0\u1eddi n\u01b0\u1edbc ngoài d\u1ea1y ngo\u1ea1i ng\u1eef cho cán b\u1ed9, công nhân viên nh\u1eb1m ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh thì \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 vào h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 và ch\u1ee9ng t\u1eeb thanh toán \u0111\u1ec3 tính vào chi phí h\u1ee3p lý (Công v\u0103n s\u1ed1 7546\/CT-TTHT ngày 10-8-2017 c\u1ee7a C\u1ee5c Thu\u1ebf TP. HCM).\n<\/p>\n

\n\t\"\"\n<\/p>\n

\n\t3. Chi phí mua sách cho nhân viên
\n<\/h2>\n

\n\tKho\u1ea3n chi mua sách chuyên ngành cho nhân viên tham kh\u1ea3o \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a DN n\u1ebfu \u0111áp \u1ee9ng các \u0111i\u1ec1u ki\u1ec7n nêu trên thì Kho\u1ea3n chi này \u0111\u01b0\u1ee3c tính vào chi phí \u0111\u01b0\u1ee3c tr\u1eeb khi xác \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN\n<\/p>\n

\n\t(Công v\u0103n s\u1ed1 2759\/TCT-CS ngày 23-6-2017 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf).\n<\/p>\n

\n\t4. M\u1ea5t ti\u1ec1n \u0111\u1eb7t c\u1ecdc do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c tính vào chi phí
\n<\/h2>\n

\n\tTr\u01b0\u1eddng h\u1ee3p DN ký h\u1ee3p \u0111\u1ed3ng thuê m\u1eb7t b\u1eb1ng, có \u0111\u1eb7t c\u1ecdc m\u1ed9t kho\u1ea3n ti\u1ec1n gi\u1eef ch\u1ed7 nh\u01b0ng v\u1ec1 sau không th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nên b\u1ecb m\u1ea5t c\u1ecdc thì s\u1ed1 ti\u1ec1n c\u1ecdc b\u1ecb m\u1ea5t \u0111\u01b0\u1ee3c tính vào chi phí h\u1ee3p lý.\n<\/p>\n

\n\tH\u1ed3 s\u01a1 h\u1ea1ch toán c\u1ea7n có: H\u1ee3p \u0111\u1ed3ng thuê m\u1eb7t b\u1eb1ng (Quy \u0111\u1ecbnh rõ vi\u1ec7c m\u1ea5t c\u1ecdc n\u1ebfu không th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng), ch\u1ee9ng t\u1eeb chi ti\u1ec1n.\n<\/p>\n

\n\t(Công v\u0103n s\u1ed1 3603\/CT-TTHT ngày 24-4-2017 c\u1ee7a C\u1ee5c Thu\u1ebf TP. HCM).\n<\/p>\n

\n\tTr\u01b0\u1eddng h\u1ee3p DN thuê v\u0103n phòng nh\u01b0ng do ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng thuê tr\u01b0\u1edbc th\u1eddi h\u1ea1n nên không \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i kho\u1ea3n ti\u1ec1n \u0111\u1eb7t c\u1ecdc thuê nhà (Kho\u1ea3ng 100 tri\u1ec7u \u0111\u1ed3ng) thì các h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb nh\u01b0 h\u1ee3p \u0111\u1ed3ng thuê (Có quy \u0111\u1ecbnh vi\u1ec7c ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng thuê tr\u01b0\u1edbc th\u1eddi h\u1ea1n s\u1ebd không \u0111\u01b0\u1ee3c hoàn tr\u1ea3 ti\u1ec1n \u0111\u1eb7t c\u1ecdc), ch\u1ee9ng t\u1eeb chi,… là c\u0103n c\u1ee9 \u0111\u1ec3 DN tính vào chi phí \u0111\u01b0\u1ee3c tr\u1eeb khi xác \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.\n<\/p>\n

\n\t(Công v\u0103n s\u1ed1 6627\/CT-TTHT ngày 13\/7\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf TP. HCM v\u1ec1 chi phí \u0111\u01b0\u1ee3c tr\u1eeb).\n<\/p>\n

\n\t5. T\u1eb7ng quà cho khách hàng nhân d\u1ecbp l\u1ec5 t\u1ebft
\n<\/h2>\n

\n\tTr\u01b0\u1eddng h\u1ee3p DN mua hàng hóa (R\u01b0\u1ee3u, trà, bánh, k\u1eb9o) \u0111\u1ec3 t\u1eb7ng khách hàng trong các d\u1ecbp l\u1ec5, t\u1ebft nh\u1eb1m tri ân, duy trì, phát tri\u1ec3n m\u1ed1i quan h\u1ec7 v\u1edbi khách hàng thì kho\u1ea3n chi này \u0111\u01b0\u1ee3c xem là liên quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh => Theo \u0111ó, n\u1ebfu có \u0111\u1ea7y \u0111\u1ee7 hóa \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh toán không dùng ti\u1ec1n m\u1eb7t (\u0110\u1ed1i v\u1edbi hóa \u0111\u01a1n tr\u1ecb giá t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng) thì \u0111\u01b0\u1ee3c tr\u1eeb khi tính thu\u1ebf TNDN.\n<\/p>\n

\n\tL\u01b0u ý: Khi bi\u1ebfu t\u1eb7ng hàng hóa cho khách hàng, DN v\u1eabn ph\u1ea3i l\u1eadp hóa \u0111\u01a1n, tính thu\u1ebf GTGT nh\u01b0 hàng bán ra. Nh\u01b0ng không ph\u1ea3i ghi nh\u1eadn doanh thu \u0111\u1ec3 tính thu\u1ebf TNDN.\n<\/p>\n

\n\t(Công v\u0103n s\u1ed1 12129\/CT-TTHT ngày 9-12-2016 c\u1ee7a C\u1ee5c Thu\u1ebf TP. HCM).\n<\/p>\n

\n\t6. Kho\u1ea3n lãi phát sinh do ch\u1eadm thanh toán
\n<\/h2>\n

\n\tTr\u01b0\u1eddng h\u1ee3p DN có phát sinh chi phí ti\u1ec1n lãi do ch\u1eadm thanh toán theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng mua bán hàng hóa thì kho\u1ea3n chi ti\u1ec1n lãi này \u0111\u01b0\u1ee3c h\u1ea1ch toán vào chi phí h\u1ee3p lý (Theo Công v\u0103n s\u1ed1 464\/CT-TTHT ngày 16-1-2017 c\u1ee7a C\u1ee5c Thu\u1ebf TP. HCM).\n<\/p>\n

\n\t7. Ti\u1ec1n \u0103n tr\u1ea3 vào l\u01b0\u01a1ng, chi phí mua thêm th\u1ee9c \u0103n không \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn
\n<\/h2>\n

\n\tTr\u01b0\u1eddng h\u1ee3p DN \u0111ã tr\u1ea3 ph\u1ee5 c\u1ea5p ti\u1ec1n \u0103n cho nhân viên vào l\u01b0\u01a1ng, \u0111\u1ed3ng th\u1eddi có mua thêm th\u1ee9c \u0103n (Mì gói, bánh ng\u1ecdt, n\u01b0\u1edbc ng\u1ecdt,…) \u0111\u1ec3 d\u1ef1 tr\u1eef cho nhân viên thì chi phí mua thêm th\u1ee9c \u0103n d\u1ef1 tr\u1eef này không \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn (Công v\u0103n s\u1ed1 6627\/CT-TTHT ngày 13-7-2016 c\u1ee7a C\u1ee5c Thu\u1ebf TP. HCM).\n<\/p>\n

\n\t8. Hóa \u0111\u01a1n mua vào l\u1eadp không \u0111úng th\u1eddi \u0111i\u1ec3m
\n<\/h2>\n

\n\tTr\u01b0\u1eddng h\u1ee3p DN có mua nguyên v\u1eadt li\u1ec7u nh\u01b0ng bên bán l\u1eadp hóa \u0111\u01a1n tr\u1ec5 so v\u1edbi quy \u0111\u1ecbnh (Giao hàng tháng tr\u01b0\u1edbc nh\u01b0ng tháng sau m\u1edbi l\u1eadp hóa \u0111\u01a1n), n\u1ebfu các \u0111i\u1ec1u ki\u1ec7n khác v\u1eabn \u0111áp \u1ee9ng thì DN v\u1eabn \u0111\u01b0\u1ee3c tính vào chi phí h\u1ee3p lý, \u0111\u01b0\u1ee3c kê khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u vào.\n<\/p>\n

\n\tH\u1ed3 s\u01a1 c\u1ea7n có:\n<\/p>\n