{"id":3453,"date":"2022-03-25T08:52:30","date_gmt":"2022-03-25T01:52:30","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3453"},"modified":"2022-03-25T08:53:30","modified_gmt":"2022-03-25T01:53:30","slug":"12-khoan-chi-phi-ke-toan-can-luu-y","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/12-khoan-chi-phi-ke-toan-can-luu-y\/","title":{"rendered":"12 kho\u1ea3n chi ph\u00ed k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd"},"content":{"rendered":"

\n\tNgu\u1ed3n: Facebook, Bùi Thúy Hà<\/em>\n<\/p>\n

\n\tCó 12 kho\u1ea3n chi phí mà chúng ta c\u1ea7n h\u1ebft s\u1ee9c l\u01b0u ý khi quy\u1ebft toán thu\u1ebf.\n<\/p>\n

\n\t1. Chi phí Th\u1ee9 1<\/strong>\n<\/p>\n

\n\tChi phí lãi vay có quan h\u1ec7 liên k\u1ebft \u0111\u01b0\u1ee3c tr\u1eeb khi tính Thu\u1ebf TNDN (Không v\u01b0\u1ee3t quá 30% t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi chi phí lãi vay, chi phí kh\u1ea5u hao trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf).\n<\/p>\n

\n\tC\u0103n c\u1ee9<\/strong><\/u>: Kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 20\/2017\/N\u0110-CP.\n<\/p>\n

\n\t2. Chi phí th\u1ee9 2<\/strong>\n<\/p>\n

\n\tM\u1ee9c chi b\u1ea3o hi\u1ec3m h\u01b0u trí và nhân th\u1ecd => Không v\u01b0\u1ee3t quá 3 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi.\n<\/p>\n

\n\tC\u0103n c\u1ee9<\/strong><\/u>: \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 146\/2017\/N\u0110-CP.\n<\/p>\n

\n\t3. Chi phí th\u1ee9 3<\/strong>\n<\/p>\n

\n\tM\u1ee9c chi có tính ch\u1ea5t phúc l\u1ee3i => Không quá 1 tháng l\u01b0\u01a1ng.\n<\/p>\n

\n\tC\u0103n c\u1ee9<\/strong><\/u>: \u0110i\u1ec1u 4 Thông t\u01b0 96\/2015\/TT-BTC.\n<\/p>\n

\n\t4. Chi phí th\u1ee9 4<\/strong>\n<\/p>\n

\n\tM\u1ee9c chi trang ph\u1ee5c => Không quá 5 tri\u1ec7u\/ng\u01b0\u1eddi\/n\u0103m.\n<\/p>\n

\n\tC\u0103n c\u1ee9<\/strong><\/u>: Thông t\u01b0 78\/2014\/TT-BTC.\n<\/p>\n

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

\n\t5. Chi phí th\u1ee9 5<\/strong>: Chi phí kh\u1ea5u hao TSC\u0110\n<\/p>\n

\n\tQuy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Thông t\u01b0 96\/2015\/TT-BTC.\n<\/p>\n

\n\tTSC\u0110 thông th\u01b0\u1eddng: B\u1ecb kh\u1ed1ng ch\u1ebf th\u1eddi gian, ph\u01b0\u01a1ng pháp kh\u1ea5u hao t\u1eebng lo\u1ea1i tài s\u1ea3n theo Thông t\u01b0 45\/2013\/TT-BTC.
\n\tDoanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng có hi\u1ec7u qu\u1ea3, \u0111\u01b0\u1ee3c áp d\u1ee5ng kh\u1ea5u hao nhanh, nh\u01b0ng t\u1ed1i \u0111a không quá 2 l\u1ea7n kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng. Sau khi áp d\u1ee5ng ph\u01b0\u01a1ng pháp kh\u1ea5u hao nhanh, Doanh nghi\u1ec7p v\u1eabn có lãi.\n<\/p>\n

\n\t\u0110\u1ed1i v\u1edbi xe ô tô t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (Tr\u1eeb ô tô chuyên kinh doanh v\u1eadn t\u1ea3i hành khách, du l\u1ecbch và khách s\u1ea1n, ô tô dùng \u0111\u1ec3 làm m\u1eabu và lái th\u1eed cho kinh doanh ô tô) thì ch\u1ec9 \u0111\u01b0\u1ee3c tính vào chi phí \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea7n kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n giá tr\u1ecb 1,6 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng.\n<\/p>\n

\n\tC\u0103n c\u1ee9<\/strong><\/u>: Thông t\u01b0 78\/2014\/TT-BTC, \u0110i\u1ec1u 4 Thông t\u01b0 96\/2015\/TT-BTC.\n<\/p>\n

\n\t6. Chi phí th\u1ee9 6<\/strong>: Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n công \n<\/p>\n

\n\tDoanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n công và các kho\u1ea3n ph\u1ee5 c\u1ea5p trong n\u0103m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc 30\/3 n\u0103m li\u1ec1n k\u1ec1.\n<\/p>\n

\n\tQu\u1ef9 d\u1ef1 phòng \u0111\u1ec3 b\u1ed5 sung vào qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m sau li\u1ec1n k\u1ec1 không quá 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n. Sau khi trích l\u1eadp Doanh nghi\u1ec7p không b\u1ecb l\u1ed7 (N\u1ebfu l\u1ed7 thì không \u0111\u01b0\u1ee3c trích \u0111\u1ee7 17%). Qu\u1ef9 l\u01b0\u01a1ng d\u1ef1 phòng \u0111\u01b0\u1ee3c chi h\u1ebft trong 6 tháng \u0111\u1ea7u n\u0103m c\u1ee7a n\u0103m sau li\u1ec1n k\u1ec1\n<\/p>\n

\n\t7. Chi phí Th\u1ee9 7<\/strong>: Chi nguyên li\u1ec7u, v\u1eadt li\u1ec7u, nhiên li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, hàng hóa\n<\/p>\n

\n\tQuy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 thông t\u01b0 96\/2015\/TT-BTC: Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c tiêu hao nguyên li\u1ec7u, v\u1eadt li\u1ec7u, nhiên li\u1ec7u mà Nhà n\u01b0\u1edbc \u0111ã ban hành \u0111\u1ecbnh m\u1ee9c s\u1ebd không \u0111\u01b0\u1ee3c tính vào chi phí \u0111\u01b0\u1ee3c tr\u1eeb khi xác \u0111\u1ecbnh Thu\u1ebf TNDN.\n<\/p>\n

\n\t8. Chi phí th\u1ee9 8<\/strong>\n<\/p>\n

\n\tHoàn thu\u1ebf GTGT hàng hóa, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u => Không quá 10% doanh thu c\u1ee7a hàng hóa, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u.\n<\/p>\n

\n\tC\u0103n c\u1ee9<\/strong><\/u>: Kho\u1ea3n 4 \u0110i\u1ec1u 1 Thông t\u01b0 130\/2016\/TT-BTC.\n<\/p>\n

\n\t9. Chi phí th\u1ee9 9<\/strong>\n<\/p>\n

\n\tKhuy\u1ebfn m\u1ea1i M\u1ee9c gi\u1ea3m t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi hàng hóa, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c khuy\u1ebfn m\u1ea1i không \u0111\u01b0\u1ee3c v\u01b0\u1ee3t quá 50% giá hàng hóa, d\u1ecbch v\u1ee5 \u0111ó ngay tr\u01b0\u1edbc th\u1eddi gian khuy\u1ebfn m\u1ea1i. \u0110i\u1ec1u này \u0111\u01b0\u1ee3c hi\u1ec3u là hàng khuy\u1ebfn m\u1ea1i t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 có th\u1ec3 “sale-off” t\u1ed1i \u0111a 50%.\n<\/p>\n

\n\tC\u0103n c\u1ee9<\/strong><\/u>: \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 37\/2006\/N\u0110-CP.\n<\/p>\n

\n\t10. Chi phí th\u1ee9 10<\/strong>\n<\/p>\n

\n\tDoanh thu cho thuê tài s\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n Thu\u1ebf TNCN => Không quá 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m (Cá nhân có tài s\u1ea3n cho thuê – Tính theo n\u0103m D\u01b0\u01a1ng l\u1ecbch).\n<\/p>\n

\n\tC\u0103n c\u1ee9<\/strong><\/u>: \u0110i\u1ec1u 4 Thông t\u01b0 92\/2015\/TT-BTC\n<\/p>\n

\n\t11. Chi phí th\u1ee9 11<\/strong>\n<\/p>\n

\n\tM\u1ee9c thu nh\u1eadp vãng lai khi \u1ee7y quy\u1ec1n quy\u1ebft toán Thu\u1ebf TNCN => Không quá 10 tri\u1ec7u \u0111\u1ed3ng\/tháng.\n<\/p>\n

\n\tC\u0103n c\u1ee9<\/strong><\/u>: \u0110i\u1ec1u 21 Thông t\u01b0 92\/2015\/TT-BTC.\n<\/p>\n

\n\t12. Chi phí th\u1ee9 12<\/strong>\n<\/p>\n

\n\tThu\u1ebf TNCN cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c => Thu nh\u1eadp không quá 1 tri\u1ec7u \u0111\u1ed3ng\/tháng.\n<\/p>\n

\n\tC\u0103n c\u1ee9<\/u><\/strong>: \u0110i\u1ec3m d, \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 9 Thông t\u01b0 111\/2013\/TT-BTC.
\n\t <\/p>\n","protected":false},"excerpt":{"rendered":"

<\/div>
<\/div>