{"id":2750,"date":"2015-11-24T11:31:33","date_gmt":"2015-11-24T04:31:33","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=2750"},"modified":"2023-06-23T14:30:27","modified_gmt":"2023-06-23T07:30:27","slug":"chi-phi-tai-tro-co-duoc-tru-khi-tinh-thue","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/chi-phi-tai-tro-co-duoc-tru-khi-tinh-thue\/","title":{"rendered":"Chi ph\u00ed t\u00e0i tr\u1ee3 c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf?"},"content":{"rendered":"<p style=\"text-align: justify\"><span style=\"font-weight: bold;color: #000000\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi b\u1ecb b\u1ec7nh th\u00f4ng qua m\u1ed9t t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kho\u1ea3n chi t\u00e0i tr\u1ee3 \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=\"color: #ffffff\">.<\/span><\/p>\n<p style=\"text-align: justify\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"http:\/\/i1383.photobucket.com\/albums\/ah296\/ATSLawFirm\/thue3_NNGZ_zpscyi3wvmq.jpg\" alt=\"\" width=\"660\" height=\"450\" \/><\/p>\n<p style=\"text-align: justify\"><span style=\"color: #ffffff\">.<\/span><\/p>\n<p style=\"color: #000000;text-align: justify\"><em>C\u1ee5c Thu\u1ebf t\u1ec9nh An Giang h\u01b0\u1edbng d\u1eabn C\u00f4ng ty TNHH MTV X\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft An Giang v\u1ec1 chi t\u00e0i tr\u1ee3 cho y t\u1ebf nh\u01b0 sau:<\/em><\/p>\n<p style=\"color: #000000;text-align: justify\">\n<p style=\"color: #000000;text-align: justify\">\u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1\u00a096\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/p>\n<p style=\"color: #000000;text-align: justify\">\n<p style=\"color: #000000;text-align: justify\"><em>\u201c\u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC) nh\u01b0 sau:<\/em><\/p>\n<p style=\"color: #000000;text-align: justify\">\n<p style=\"color: #000000;text-align: justify\"><em>\u201c\u0110i\u1ec1u 6. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf&#8230;<\/em><\/p>\n<p style=\"color: #000000;text-align: justify\">\n<p style=\"color: #000000;text-align: justify\"><em>2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:&#8230;<\/em><\/p>\n<p style=\"color: #000000;text-align: justify\">\n<p style=\"color: #000000;text-align: justify\"><em>2.23. Chi t\u00e0i tr\u1ee3 cho y t\u1ebf kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y:<\/em><\/p>\n<p style=\"color: #000000;text-align: justify\">\n<p style=\"color: #000000;text-align: justify\"><em>a) 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\u201d.<\/em><\/p>\n<p style=\"color: #000000;text-align: justify\">\n<p style=\"color: #000000;text-align: justify\">Theo quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty th\u1ef1c hi\u1ec7n t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi b\u1ecb b\u1ec7nh (tim b\u1ea9m sinh; m\u1eaft, s\u1ee9t m\u00f4i, h\u1edf h\u00e0m \u1ebfch; tay ch\u00e2n kh\u1ec1u; b\u1ec7nh do \u1ea3nh h\u01b0\u1edfng ch\u1ea5t \u0111\u1ed9c da cam\u2026) th\u00f4ng qua m\u1ed9t t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 nh\u01b0 H\u1ed9i, Hi\u1ec7p h\u1ed9i, Qu\u1ef9\u2026 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kho\u1ea3n chi t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p style=\"color: #000000;text-align: justify\">\n<p style=\"color: #000000;text-align: justify\">\u0110\u1ed1i t\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u00e0i tr\u1ee3 s\u1ebd do t\u1ed5 ch\u1ee9c \u0111\u00e3 huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3, ch\u00ednh s\u00e1ch thu\u1ebf kh\u00f4ng \u0111\u1ec1 c\u1eadp v\u1ec1 \u0111i\u1ec1u ki\u1ec7n gia \u0111\u00ecnh ng\u01b0\u1eddi b\u1ec7nh ph\u1ea3i thu\u1ed9c di\u1ec7n h\u1ed9 ngh\u00e8o.<\/p>\n<p style=\"color: #000000;text-align: right\">Ngu\u1ed3n:\u00a0tapchitaichinh.vn<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi b\u1ecb b\u1ec7nh th\u00f4ng qua m\u1ed9t t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kho\u1ea3n chi t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/2750"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=2750"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/2750\/revisions"}],"predecessor-version":[{"id":9291,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/2750\/revisions\/9291"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=2750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=2750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=2750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}