{"id":4590,"date":"2017-10-12T10:30:59","date_gmt":"2017-10-12T03:30:59","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=4590"},"modified":"2023-06-21T13:21:46","modified_gmt":"2023-06-21T06:21:46","slug":"chi-phi-cong-tac-hop-ly-trong-doanh-nghiep-duoc-tinh-the-nao","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/chi-phi-cong-tac-hop-ly-trong-doanh-nghiep-duoc-tinh-the-nao\/","title":{"rendered":"Chi ph\u00ed c\u00f4ng t\u00e1c h\u1ee3p l\u00fd trong doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh th\u1ebf n\u00e0o?"},"content":{"rendered":"

Nh\u1eb1m gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc c\u1ee7a C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i D\u1ecbch v\u1ee5 Qu\u1ed1c t\u1ebf DV (H\u00e0 T\u0129nh) v\u1ec1 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 \u0111\u1ec3 t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/p>\n

\"\"<\/p>\n

C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i D\u1ecbch v\u1ee5 Qu\u1ed1c t\u1ebf DV l\u00e0 c\u00f4ng ty TNHH hai th\u00e0nh vi\u00ean c\u00f3 v\u1ed1n g\u00f3p c\u1ee7a t\u01b0 nh\u00e2n. V\u1eeba qua, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty c\u00f3 \u0111i c\u00f4ng t\u00e1c t\u1ea1i B\u00ecnh D\u01b0\u01a1ng \u0111\u1ec3 tham d\u1ef1 Tri\u1ec3n l\u00e3m C\u00f4ng nghi\u1ec7p v\u00e0 S\u1ea3n xu\u1ea5t n\u0103m 2017 v\u00e0 g\u1eb7p g\u1ee1 m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u00e1c t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh nh\u1eb1m ph\u00e1t tri\u1ec3n t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a C\u00f4ng ty. Trong qu\u00e1 tr\u00ecnh \u0111i c\u00f4ng t\u00e1c c\u00f3 ph\u00e1t sinh c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf nh\u01b0 sau:<\/p>\n

– Chi ph\u00ed v\u00e9 m\u00e1y bay, c\u01b0\u1edbc h\u00e0nh l\u00fd c\u00f3 h\u00f3a \u0111\u01a1n v\u00e0 v\u00e9 m\u00e1y bay k\u00e8m theo.<\/p>\n

– Chi ph\u00ed thu\u00ea kh\u00e1ch s\u1ea1n t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh.<\/p>\n

– Chi ph\u00ed \u0111i l\u1ea1i (b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n taxi, uber, grab) t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh \u0111\u01b0\u1ee3c kho\u00e1n d\u1ef1a tr\u00ean quy ch\u1ebf c\u1ee7a C\u00f4ng ty.<\/p>\n

\u0110\u00e2y l\u00e0 nh\u1eefng kho\u1ea3n chi th\u1ef1c t\u1ebf li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a C\u00f4ng ty.<\/p>\n

C\u00f4ng ty h\u1ecfi, C\u00f4ng ty c\u1ea7n ph\u1ea3i chu\u1ea9n b\u1ecb nh\u1eefng ch\u1ee9ng t\u1eeb, gi\u1ea5y t\u1edd g\u00ec cung c\u1ea5p cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0a c\u00e1c chi ph\u00ed tr\u00ean v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p?<\/p>\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/em><\/p>\n

T\u1ea1i \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 v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/p>\n

“\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<\/em><\/p>\n

1. Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/p>\n

a) 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.<\/em><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, 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.<\/em><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u2026<\/em><\/p>\n

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:\u2026<\/em><\/p>\n

2.9. Chi ph\u1ee5 c\u1ea5p t\u00e0u xe \u0111i ngh\u1ec9 ph\u00e9p kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng.<\/em><\/p>\n

Chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c, chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ch\u1ed7 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \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. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ti\u1ec1n ph\u1ee5 c\u1ea5p.<\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c (bao g\u1ed3m c\u00f4ng t\u00e1c trong n\u01b0\u1edbc v\u00e0 c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i) n\u1ebfu c\u00f3 ph\u00e1t sinh chi ph\u00ed t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, chi ph\u00ed mua v\u00e9 m\u00e1y bay m\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng th\u1ebb ng\u00e2n h\u00e0ng c\u1ee7a c\u00e1 nh\u00e2n th\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/p>\n

– C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ph\u00f9 h\u1ee3p do ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 giao xu\u1ea5t.<\/em><\/p>\n

– Doanh nghi\u1ec7p c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c.<\/em><\/p>\n

– Quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n kho\u1ea3n c\u00f4ng t\u00e1c ph\u00ed, mua v\u00e9 m\u00e1y bay b\u1eb1ng th\u1ebb ng\u00e2n h\u00e0ng do c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 th\u1ebb v\u00e0 kho\u1ea3n chi n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thanh to\u00e1n l\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/em><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 mua v\u00e9 m\u00e1y bay qua website th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, th\u1ebb l\u00ean m\u00e1y bay (boarding pass) v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c th\u1ebb l\u00ean m\u00e1y bay c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n.\u201d.<\/em><\/p>\n

Nh\u01b0 v\u1eady t\u1ea1i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u1ee5 c\u1ea5p, chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ch\u1ed7 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c.<\/p>\n

C\u0103n c\u1ee9 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf, \u0111\u1ec1 ngh\u1ecb C\u00f4ng ty li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n

Ngu\u1ed3n:\u00a0tapchitaichinh.vn<\/p>\n","protected":false},"excerpt":{"rendered":"

Nh\u1eb1m gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc c\u1ee7a C\u00f4ng ty TNHH Th\u01b0\u01a1ng m\u1ea1i D\u1ecbch v\u1ee5 Qu\u1ed1c t\u1ebf DV (H\u00e0 T\u0129nh) v\u1ec1 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 \u0111\u1ec3 t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y. C\u00f4ng ty TNHH […]<\/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\/4590"}],"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=4590"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/4590\/revisions"}],"predecessor-version":[{"id":9820,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/4590\/revisions\/9820"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=4590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=4590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=4590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}