{"id":3471,"date":"2016-06-22T14:41:47","date_gmt":"2016-06-22T07:41:47","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=3471"},"modified":"2023-06-21T13:22:26","modified_gmt":"2023-06-21T06:22:26","slug":"huong-dan-ve-hoan-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/huong-dan-ve-hoan-thue-gia-tri-gia-tang\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng"},"content":{"rendered":"

M\u1edbi \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c th\u01b0 h\u1ecfi c\u1ee7a \u0111\u1ed9c gi\u1ea3 Tr\u1ea7n Xu\u00e2n Ho\u00e0 \u1edf Qu\u1ea3ng Tr\u1ecb v\u1ec1 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\"\"<\/p>\n

C\u00f4ng ty ch\u00fang t\u00f4i chuy\u00ean nh\u1eadp kh\u1ea9u g\u1ed7 t\u1eeb L\u00e0o v\u1ec1 v\u00e0 \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o 10% t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u, t\u1eeb th\u00e1ng 02\/2015 \u0111\u1ebfn th\u00e1ng 02\/2016 c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o \u00e2m li\u00ean t\u1ee5c: 6 t\u1ef7 \u0111\u1ed3ng, V\u00e0o th\u00e1ng 02\/2016 c\u00f4ng ty ch\u00fang t\u00f4i \u0111\u1ec1 ngh\u1ecb ho\u00e0n s\u1ed1 ti\u1ec1n tr\u00ean, \u0111\u1ebfn th\u00e1ng 03 n\u0103m 2016 c\u00f3 s\u1ed1 thu\u1ebf ph\u00e1t sinh \u0111\u1ea7u ra: 459 tri\u1ec7u \u0111\u1ed3ng, do v\u1eady \u0111\u1ebfn th\u00e1ng 04\/2016 c\u00f4ng ty ch\u00fang t\u00f4i l\u00e0m t\u1edd khai b\u1ed5 sung th\u00e1ng 02 l\u1ea7n 1 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u00ean, t\u1edd khai th\u00e1ng 04 c\u0169ng \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u0111\u1ed3ng th\u1eddi c\u1ee7ng \u0111\u1ec1 ngh\u1ecb ho\u00e0n trong th\u00e1ng 04\/2016 l\u00e0: 6 t\u1ef7 \u0111\u1ed3ng, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n c\u00f3 b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf ph\u00e1t sinh th\u00e1ng 03\/2016, s\u1ed1 c\u00f2n l\u1ea1i xin \u0111\u01b0\u1ee3c chuy\u1ec3n kho\u1ea3n v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a c\u00f4ng ty.<\/p>\n

V\u1eady c\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf s\u1ed1 ti\u1ec1n tr\u00ean t\u1ea1i th\u00e1ng 04\/2016 hay kh\u00f4ng? N\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf th\u00ec c\u00f4ng ty ch\u00fang t\u00f4i c\u00f3 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb kho\u1ea3n thu\u1ebf th\u00e1ng 03\/2016 hay kh\u00f4ng? Thi\u1ebft ngh\u1ec9 \u0111\u1ebfn cu\u1ed1i th\u00e1ng 04\/2016 c\u00f4ng ty v\u1eabn c\u00f2n \u00e2m thu\u1ebf: 5,541 tri\u1ec7u \u0111\u1ed3ng. Do c\u00f3 s\u1ed1 ti\u1ec1n l\u00e3i n\u1ed9p ch\u1eadm n\u00ean c\u00f4ng ty ch\u00fang t\u00f4i k\u00ednh xin B\u1ed9 T\u00e0i Ch\u00ednh h\u01b0\u1edbng d\u1eabn, gi\u1ea3i \u0111\u00e1p s\u1edbm nh\u1ea5t c\u00f3 th\u1ec3 \u0111\u1ec3 c\u00f4ng ty ch\u00fang t\u00f4i th\u1ef1c hi\u1ec7n \u0111\u00fang ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh.<\/p>\n

Tr\u1ea3 l\u1eddi:<\/b><\/p>\n

\u00a0– T\u1ea1i kho\u1ea3n 2, \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 9, \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed178\/2014\/TT-BTCng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1:<\/p>\n

\u201c<\/em>9. Thu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/p>\n

Trong n\u0103m t\u00ednh thu\u1ebf doanh nghi\u1ec7p c\u00f3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 v\u00e0<\/em>ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do<\/em>\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 n\u0103m t\u00e0i ch\u00ednh,<\/em>th\u00ec<\/em>:<\/p>\n

– Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1eb7c thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, n\u1ebfu ph\u00e1t sinh l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, n\u1ebfu ph\u00e1t sinh l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c<\/em>khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em><\/p>\n

– L\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/em>c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh<\/em>\u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/em>c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh.<\/em>Sau khi b\u00f9 tr\u1eeb l\u00e3i ho\u1eb7c l\u1ed7<\/em>ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ho\u1eb7c chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. L<\/em>\u00e3i ho\u1eb7c l\u1ed7<\/em>ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c<\/em>chi ph\u00ed t\u00e0i ch\u00ednh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/em>\u201d.<\/em><\/p>\n

– T\u1ea1i \u0111i\u1ec3m 2.22, Kho\u1ea3n 2, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0ich\u00ednh h\u01b0\u1edbng d\u1eabn chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN:<\/p>\n

“2.22. 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\u1ed1cngo\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\u1ea1is\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 thuc\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\u1ee3ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf).\u201d<\/em><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean:<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1eb7c thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a C\u00f4ng ty trong k\u1ef3 t\u00ednh thu\u1ebf TNDN.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a C\u00f4ng ty, n\u1ebfu ph\u00e1t sinh l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, n\u1ebfu ph\u00e1t sinh l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 th\u00ec C\u00f4ng ty t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n 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 kh\u00f4ng \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 TNDN.<\/p>\n

–<\/strong>T\u1ea1i \u0111i\u1ec3m 2.18, Kho\u1ea3n 2, \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh 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) quy \u0111\u1ecbnh 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:<\/p>\n

\u201c<\/em>2.18.<\/strong><\/em>Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\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. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0.<\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, trong qu\u00e1 tr\u00ecnh kinh doanh c\u00f3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c 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.<\/em><\/p>\n

Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu th\u00ec to\u00e0n b\u1ed9 l\u00e3i ti\u1ec1n vay l\u00e0 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/em><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n:<\/em><\/p>\n

+ N\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng t\u1ef7 l\u1ec7 (%) gi\u1eefa v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n vay nh\u00e2n (x) t\u1ed5ng s\u1ed1 l\u00e3i vay.<\/em><\/p>\n

+ N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh m\u1ed9t kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu nh\u00e2n (x) l\u00e3i su\u1ea5t c\u1ee7a kho\u1ea3n vay nh\u00e2n (x) th\u1eddi gian g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu.<\/em><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean:<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0ng trong qu\u00e1 tr\u00ecnh kinh doanh c\u00f3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec kho\u1ea3n chi n\u00e0y C\u00f4ng ty \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.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 s\u1ed1 ti\u1ec1n vay nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu th\u00ec to\u00e0n b\u1ed9 l\u00e3i ti\u1ec1n vay l\u00e0 kho\u1ea3n chikh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o khi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 s\u1ed1 ti\u1ec1n vay l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n th\u00ec:<\/p>\n

+ N\u1ebfu C\u00f4ng ty ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng t\u1ef7 l\u1ec7 (%) gi\u1eefa v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n vay nh\u00e2n (x) t\u1ed5ng s\u1ed1 l\u00e3i vay.<\/p>\n

+ N\u1ebfu C\u00f4ng ty ch\u1ec9 ph\u00e1t sinh m\u1ed9t kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu nh\u00e2n (x) l\u00e3i su\u1ea5t c\u1ee7a kho\u1ea3n vay nh\u00e2n (x) th\u1eddi gian g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu.<\/p>\n

Vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 chi ph\u00ed l\u00e3i vay \u0111\u1ec1 ngh\u1ecb \u0111\u1ed9c gi\u1ea3 Tr\u1ea7n Xu\u00e2n Ho\u00e0 tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh.<\/p>\n

V\u1eady, C\u1ee5c Thu\u1ebf t\u1ec9nh Qu\u1ea3ng Tr\u1ecb tr\u1ea3 l\u1eddi \u0111\u1ec3 \u0111\u1ed9c gi\u1ea3 Tr\u1ea7n Xu\u00e2n Ho\u00e0 bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Ngu\u1ed3n: tapchitaichinh.vn<\/p>\n","protected":false},"excerpt":{"rendered":"

M\u1edbi \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c th\u01b0 h\u1ecfi c\u1ee7a \u0111\u1ed9c gi\u1ea3 Tr\u1ea7n Xu\u00e2n Ho\u00e0 \u1edf Qu\u1ea3ng Tr\u1ecb v\u1ec1 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. C\u00f4ng ty ch\u00fang t\u00f4i chuy\u00ean nh\u1eadp kh\u1ea9u g\u1ed7 t\u1eeb L\u00e0o v\u1ec1 v\u00e0 \u0111\u00e3 n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o 10% t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u, t\u1eeb th\u00e1ng […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/3471"}],"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=3471"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/3471\/revisions"}],"predecessor-version":[{"id":9496,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/3471\/revisions\/9496"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=3471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=3471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=3471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}