{"id":1987,"date":"2020-07-10T07:19:33","date_gmt":"2020-07-10T07:19:33","guid":{"rendered":"http:\/\/inta.myanzen.com\/?p=1987"},"modified":"2020-07-10T07:19:34","modified_gmt":"2020-07-10T07:19:34","slug":"bo-chung-tu-cua-mot-so-khoan-chi-phi-trong-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/inta.vn\/en\/bo-chung-tu-cua-mot-so-khoan-chi-phi-trong-doanh-nghiep\/","title":{"rendered":"B\u1ed9 ch\u1ee9ng t\u1eeb c\u1ee7a m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed trong doanh nghi\u1ec7p"},"content":{"rendered":"\n<p>Doanh nghi\u1ec7p c\u00f3 r\u1ea5t nhi\u1ec1u kho\u1ea3n chi ph\u00ed ph\u00e1t sinh nh\u01b0ng kh\u00f4ng ph\u1ea3i chi ph\u00ed n\u00e0o th\u1ef1c t\u1ebf x\u1ea3y ra c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7. M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed c\u1ea7n c\u00f3 nh\u1eefng ch\u1ee9ng t\u1eeb nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. V\u1eady b\u1ed9 ch\u1ee9ng t\u1eeb&nbsp;c\u1ee7a m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed s\u1ebd bao g\u1ed3m nh\u1eefng g\u00ec ?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>1. CH\u1ee8NG T\u1eea MUA, B\u00c1N&nbsp;NGUY\u00caN V\u1eacT LI\u1ec6U, H\u00c0NG H\u00d3A<\/strong><\/h2>\n\n\n\n<p><em><strong>1.1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua trong n\u01b0\u1edbc<\/strong><\/em><\/p>\n\n\n\n<p>+ H\u1ee3p \u0111\u1ed3ng;<\/p>\n\n\n\n<p>+ H\u00f3a \u0111\u01a1n GTGT;<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n, \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n<p><strong><em>1.2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/em><\/strong><\/p>\n\n\n\n<p>+ H\u1ee3p \u0111\u1ed3ng&nbsp;mua h\u00e0ng ho\u00e1, giao gia c\u00f4ng h\u00e0ng h\u00f3a,&nbsp;mua d\u1ecbch v\u1ee5;<\/p>\n\n\n\n<p>+ T\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/p>\n\n\n\n<p>+ H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i;<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2. CH\u1ee8NG T\u1eea KHI B\u00c1N H\u00c0NG H\u00d3A<\/strong><\/h2>\n\n\n\n<p><strong><em>2.1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n trong n\u01b0\u1edbc<\/em><\/strong><\/p>\n\n\n\n<p>+ H\u1ee3p \u0111\u1ed3ng;<\/p>\n\n\n\n<p>+ H\u00f3a \u0111\u01a1n GTGT.<\/p>\n\n\n\n<p><strong><em>2.2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/em><\/strong><\/p>\n\n\n\n<p>+ H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u00e1, gia c\u00f4ng h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/p>\n\n\n\n<p>+ T\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/p>\n\n\n\n<p>+ H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/p>\n\n\n\n<p>+ H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i;<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u (n\u1ebfu c\u00f3).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>3. B\u1ed8 CH\u1ee8NG T\u1eea CHI PH\u00cd TI\u1ec0N L\u01af\u01a0NG, TI\u1ec0N C\u00d4NG<\/strong><\/h2>\n\n\n\n<p>+ H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;<\/p>\n\n\n\n<p>+ B\u1ea3n ph\u00f4 t\u00f4 Ch\u1ee9ng minh nh\u00e2n d\u00e2n;<\/p>\n\n\n\n<p>+ Quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng;<\/p>\n\n\n\n<p>+ Th\u1ecfa&nbsp;\u01b0\u1edbc lao&nbsp;\u0111\u1ed9ng t\u1eadp th\u1ec3 (n\u1ebfu c\u00f3);<\/p>\n\n\n\n<p>+ Quy\u1ebft \u0111\u1ecbnh t\u0103ng l\u01b0\u01a1ng (trong tr\u01b0\u1eddng h\u1ee3p t\u0103ng l\u01b0\u01a1ng);<\/p>\n\n\n\n<p>+ B\u1ea3ng ch\u1ea5m c\u00f4ng h\u00e0ng th\u00e1ng;<\/p>\n\n\n\n<p>+ B\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng;<\/p>\n\n\n\n<p>+ Thang b\u1ea3ng l\u01b0\u01a1ng do doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng;<\/p>\n\n\n\n<p>+ Phi\u1ebfu chi thanh to\u00e1n l\u01b0\u01a1ng, ho\u1eb7c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng n\u1ebfu thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/p>\n\n\n\n<p>+ M\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (danh s\u00e1ch nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd MSTTNCN).<\/p>\n\n\n\n<p><strong><em>\u0110\u1ed1i v\u1edbi nh\u1eefng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 c\u1ea7n c\u00f3<\/em><\/strong><\/p>\n\n\n\n<p>+ N\u1ebfu kh\u00f4ng&nbsp;kh\u1ea5u tr\u1eeb 10% thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 l\u01b0\u01a1ng th\u00ec ph\u1ea3i c\u00f3&nbsp;<strong><em>B\u1ea3n cam k\u1ebft m\u1eabu 23\/BCK-TNCN<\/em><\/strong><\/p>\n\n\n\n<p><em><strong>\u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n&nbsp;c\u1ea7n c\u00f3<\/strong><\/em><\/p>\n\n\n\n<p>+ H\u1ee3p \u0111\u1ed3ng giao kho\u00e1n;<\/p>\n\n\n\n<p>+ Bi\u00ean b\u1ea3n b\u00e0n giao;<\/p>\n\n\n\n<p>+ Bi\u00ean b\u1ea3n nghi\u1ec7m thu;<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n (phi\u1ebfu chi ho\u1eb7c ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>4. C\u00c1C KHO\u1ea2N PH\u1ee4 C\u1ea4P CHO NG\u01af\u1edcI LAO \u0110\u1ed8NG<\/strong><\/h2>\n\n\n\n<p>Doanh nghi\u1ec7p c\u00f3 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0 x\u0103ng xe, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c, ti\u1ec1n \u0103n ca th\u00ec c\u1ea7n c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/p>\n\n\n\n<p>+ C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i&nbsp;m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; ho\u1eb7c<\/li><li>Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; ho\u1eb7c<\/li><li>Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/li><\/ul>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb chi ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>5. B\u1ed8 CH\u1ee8NG T\u1eea \u0110\u1ea6Y \u0110\u1ee6 C\u1ee6A CHI PH\u00cd C\u00d4NG T\u00c1C<\/strong><\/h2>\n\n\n\n<p>+ Quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i c\u00f4ng t\u00e1c&nbsp;(gi\u1ea5y \u0111i\u1ec1u \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c): N\u00eau r\u00f5 t\u00ean c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c c\u1eed \u0111i, n\u1ed9i dung, th\u1eddi gian, ph\u01b0\u01a1ng ti\u1ec7n;<\/p>\n\n\n\n<p>+ Gi\u1ea5y \u0111i \u0111\u01b0\u1eddng&nbsp;c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Doanh nghi\u1ec7p c\u1eed \u0111i c\u00f4ng t\u00e1c (ng\u00e0y \u0111i, ng\u00e0y v\u1ec1), x\u00e1c nh\u1eadn c\u1ee7a&nbsp;n\u01a1i \u0111\u1ebfn c\u00f4ng t\u00e1c (ng\u00e0y \u0111\u1ebfn, ng\u00e0y \u0111i) ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a nh\u00e0 kh\u00e1ch n\u01a1i l\u01b0u tr\u00fa t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m c\u00f4ng t\u00e1c;<\/p>\n\n\n\n<p>+&nbsp;C\u00e1c ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n&nbsp;trong qu\u00e1 tr\u00ecnh \u0111i l\u1ea1i: v\u00e9 m\u00e1y bay, v\u00e9 t\u00e0u xe, h\u00f3a \u0111\u01a1n ph\u00f2ng ngh\u1ec9, h\u00f3a \u0111\u01a1n taxi,\u2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>6.&nbsp;<\/strong><strong>B\u1ed8 CH\u1ee8NG T\u1eea C\u1ee6A T\u00c0I S\u1ea2N C\u1ed0 \u0110\u1ecaNH KHI T\u0102NG HO\u1eb6C GI\u1ea2M T\u00c0I S\u1ea2N, KH\u1ea4U HAO T\u00c0I S\u1ea2N<\/strong><\/h2>\n\n\n\n<p><strong><em>6.1. H\u1ed3 s\u01a1 ghi t\u0103ng t\u00e0i s\u1ea3n g\u1ed3m<\/em><\/strong><\/p>\n\n\n\n<p>+ H\u1ee3p&nbsp;\u0111\u1ed3ng mua t\u00e0i s\u1ea3n, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng;<\/p>\n\n\n\n<p>+ H\u00f3a&nbsp;\u0111\u01a1n mua t\u00e0i s\u1ea3n;<\/p>\n\n\n\n<p>+ Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n;<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/p>\n\n\n\n<p><strong><em>N\u1ebfu l\u00e0 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u0103ng t\u1eeb x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n c\u1ea7n&nbsp;ph\u1ea3i c\u00f3 th\u00eam<\/em><\/strong><\/p>\n\n\n\n<p>+ H\u1ed3 s\u01a1 quy\u1ebft to\u00e1n c\u00f4ng tr\u00ecnh (n\u1ebfu l\u00e0 x\u00e2y d\u1ef1ng);<\/p>\n\n\n\n<p>+ Bi\u00ean b\u1ea3n nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh.<\/p>\n\n\n\n<p><strong><em>6.2. H\u1ed3 s\u01a1 ghi gi\u1ea3m t\u00e0i s\u1ea3n g\u1ed3m<\/em><\/strong><\/p>\n\n\n\n<p>+ Quy\u1ebft&nbsp;\u0111\u1ecbnh thanh l\u00fd, h\u1ee7y t\u00e0i s\u1ea3n;<\/p>\n\n\n\n<p>+ H\u1ee3p&nbsp;\u0111\u1ed3ng b\u00e1n t\u00e0i s\u1ea3n v\u00e0 thanh l\u00fd h\u1ee3p&nbsp;\u0111\u1ed3ng;<\/p>\n\n\n\n<p>+ H\u00f3a&nbsp;\u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n;<\/p>\n\n\n\n<p>+ Bi\u00ean b\u1ea3n b\u00e0n giao t\u00e0i s\u1ea3n.<\/p>\n\n\n\n<p><strong><em>6.3. Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n<\/em><\/strong><\/p>\n\n\n\n<p>+ \u0110\u0103ng k\u00fd tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/p>\n\n\n\n<p>+ B\u1ea3ng ph\u00e2n b\u1ed5 kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>7. B\u1ed8 CH\u1ee8NG T\u1eea V\u00c9 M\u00c1Y BAY<\/strong><\/h2>\n\n\n\n<p><strong><em>7.1. N\u1ebfu doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp mua v\u00e9 m\u00e1y bay qua website th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u00ec c\u1ea7n<\/em><\/strong><\/p>\n\n\n\n<p>+ V\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed;<\/p>\n\n\n\n<p>+ Th\u1ebb l\u00ean m\u00e1y bay (boarding pass);<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n<p><strong>Trong tr\u01b0\u1eddng h\u1ee3p&nbsp;kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c th\u1ebb l\u00ean m\u00e1y bay th\u00ec c\u1ea7n&nbsp;<\/strong><\/p>\n\n\n\n<p>+ V\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed;<\/p>\n\n\n\n<p>+ Gi\u1ea5y \u0111i\u1ec1u \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c;<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a&nbsp;doanh nghi\u1ec7p&nbsp;trong vi\u1ec7c d\u00f9ng th\u1ebb ATM c\u1ee7a c\u00e1 nh\u00e2n \u0111\u1ec3 thanh to\u00e1n.<\/p>\n\n\n\n<p><strong><em>b. N\u1ebfu doanh nghi\u1ec7p giao cho c\u00e1 nh\u00e2n t\u1ef1 mua v\u00e9 m\u00e1y bay<\/em><\/strong>, (ch\u1ec9 \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p gi\u00e1 v\u00e9 m\u00e1y bay d\u01b0\u1edbi 20 tri\u1ec7u)&nbsp;thanh to\u00e1n b\u1eb1ng th\u1ebb ATM ho\u1eb7c th\u1ebb t\u00edn d\u1ee5ng mang t\u00ean c\u00e1 nh\u00e2n, sau \u0111\u00f3 v\u1ec1 thanh to\u00e1n l\u1ea1i v\u1edbi doanh nghi\u1ec7p th\u00ec ch\u1ee9ng t\u1eeb g\u1ed3m:<\/p>\n\n\n\n<p>+ V\u00e9 m\u00e1y bay;<\/p>\n\n\n\n<p>+ Th\u1ebb l\u00ean m\u00e1y bay&nbsp;(tr\u01b0\u1eddng h\u1ee3p thu h\u1ed3i \u0111\u01b0\u1ee3c th\u1ebb);<\/p>\n\n\n\n<p>+ C\u00e1c gi\u1ea5y t\u1edd li\u00ean quan&nbsp;\u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u \u0111\u1ed9ng ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c&nbsp;c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a doanh nghi\u1ec7p,&nbsp;quy \u0111\u1ecbnh&nbsp;c\u1ee7a&nbsp;doanh nghi\u1ec7p&nbsp;cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng thanh to\u00e1n c\u00f4ng t\u00e1c ph\u00ed b\u1eb1ng th\u1ebb c\u00e1 nh\u00e2n do ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u1eed \u0111i c\u00f4ng t\u00e1c l\u00e0 ch\u1ee7 th\u1ebb v\u00e0 thanh to\u00e1n l\u1ea1i v\u1edbi doanh nghi\u1ec7p;<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n v\u00e9&nbsp;c\u1ee7a&nbsp;doanh nghi\u1ec7p&nbsp;cho c\u00e1 nh\u00e2n mua v\u00e9;<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t&nbsp;c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>8. CHI PH\u00cd PH\u00daC L\u1ee2I NH\u01af HI\u1ebeU, H\u1ec8, SINH NH\u1eacT, NGH\u1ec8 M\u00c1T<\/strong><\/h2>\n\n\n\n<p><strong><em>8.1. \u0110\u1ed1i v\u1edbi chi ph\u00ed ngh\u1ec9 m\u00e1t&nbsp;<\/em><\/strong><\/p>\n\n\n\n<p>+ H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng n\u1ebfu thu\u00ea c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5;<\/p>\n\n\n\n<p>+ B\u1ea3ng k\u00ea danh s\u00e1ch ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c tham gia \u0111i ngh\u1ec9 m\u00e1t;<\/p>\n\n\n\n<p>+ Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Gi\u00e1m \u0111\u1ed1c v\u1ec1 vi\u1ec7c \u0111i ngh\u1ec9 m\u00e1t, quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t kinh ph\u00ed;<\/p>\n\n\n\n<p>+ C\u00e1c h\u00f3a \u0111\u01a1n ti\u1ec1n ph\u00f2ng, \u0103n u\u1ed1ng \u0111\u1ea7y \u0111\u1ee7 n\u1ebfu c\u00f3, n\u1ebfu l\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00f4ng ty th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n tr\u00ean v\u0103n b\u1ea3n;<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/p>\n\n\n\n<p><strong><em>8.2. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i nh\u01b0 hi\u1ebfu, h\u1ec9, sinh nh\u1eadt, chi cho con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng\u2026<\/em><\/strong><\/p>\n\n\n\n<p>+ Quy&nbsp;\u0111\u1ecbnh trong quy ch\u1ebf t\u00e0i ch\u00ednh&nbsp;ho\u1eb7c th\u1ecfa&nbsp;\u01b0\u1edbc lao&nbsp;\u0111\u1ed9ng c\u1ee7a t\u1eadp th\u1ec3 c\u00f4ng ty;<\/p>\n\n\n\n<p>+&nbsp;\u0110\u1ec1 ngh\u1ecb chi ti\u1ec1n c\u1ee7a c\u00f4ng&nbsp;\u0111o\u00e0n, ph\u00f2ng nh\u00e2n s\u1ef1 hay&nbsp;\u0111\u1ea1i&nbsp;\u0111i\u1ec7n ng\u01b0\u1eddi lao&nbsp;\u0111\u1ed9ng trong c\u00f4ng ty;<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb chi ti\u1ec1n;<\/p>\n\n\n\n<p>+ Photo&nbsp;gi\u1ea5y x\u00e1c nh\u1eadn nh\u01b0 gi\u1ea5y \u0111\u0103ng k\u00fd k\u1ebft h\u00f4n, gi\u1ea5y b\u00e1o t\u1eed\u2026. c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n chi \u0111\u00f3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>9. C\u00c1C CHI PH\u00cd MUA H\u00c0NG TR\u1ef0C TI\u1ebeP C\u1ee6A NG\u01af\u1edcI D\u00c2N HO\u1eb6C C\u00c1 NH\u00c2N KINH DOANH C\u00d3 DOANH THU D\u01af\u1edaI 100 TRI\u1ec6U \u0110\u1ed2NG<\/strong><\/h2>\n\n\n\n<p><strong>C\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y g\u1ed3m<\/strong><\/p>\n\n\n\n<p>+ Chi ph\u00ed thu\u00ea nh\u00e0, thu\u00ea xe c\u1ee7a c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m;<\/p>\n\n\n\n<p>+ Chi ph\u00ed mua \u0111\u1ed3 d\u00f9ng, s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t tr\u1ef1c ti\u1ebfp b\u00e1n ra.<\/p>\n\n\n\n<p><strong>B\u1ed9 ch\u1ee9ng t\u1eeb c\u1ee7a c\u00e1c kho\u1ea3n chi n\u00e0y g\u1ed3m<\/strong><\/p>\n\n\n\n<p>+ B\u1ea3ng k\u00ea 01\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 78\/2014\/TT-BTC;<\/p>\n\n\n\n<p>+ H\u1ee3p \u0111\u1ed3ng mua b\u00e1n, h\u1ee3p&nbsp;\u0111\u1ed3ng&nbsp;thu\u00ea nh\u00e0, thu\u00ea xe;<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>10. CH\u1ee8NG T\u1eea \u0110\u1ed0I V\u1edaI VI\u1ec6C G\u00d3P V\u1ed0N B\u1eb0NG T\u00c0I S\u1ea2N<\/strong><\/h2>\n\n\n\n<p><strong>N\u1ebfu doanh nghi\u1ec7p kh\u00e1c g\u00f3p v\u1ed1n:<\/strong><\/p>\n\n\n\n<p>+ Bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh;<\/p>\n\n\n\n<p>+ Bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a H\u1ed9i \u0111\u1ed3ng giao nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c b\u00ean g\u00f3p;<\/p>\n\n\n\n<p>+ Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n;<\/p>\n\n\n\n<p>+ B\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 ngu\u1ed3n g\u1ed1c t\u00e0i s\u1ea3n;<\/p>\n\n\n\n<p>+ B\u1ed9 h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a t\u00e0i s\u1ea3n (n\u1ebfu c\u00f3);<\/p>\n\n\n\n<p>+ C\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c.<\/p>\n\n\n\n<p><strong>C\u00e1 nh\u00e2n g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n<p>+ Bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn g\u00f3p v\u1ed1n;<\/p>\n\n\n\n<p>+ Bi\u00ean b\u1ea3n giao nh\u1eadn t\u00e0i s\u1ea3n;<\/p>\n\n\n\n<p>+ Bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n c\u1ee7a H\u1ed9i&nbsp;\u0111\u1ed3ng th\u00e0nh vi\u00ean, ho\u1eb7c H\u1ed9i&nbsp;\u0111\u1ed3ng qu\u1ea3n tr\u1ecb;<\/p>\n\n\n\n<p>+&nbsp;B\u1ed9 h\u1ed3 s\u01a1 chuy\u1ec3n \u0111\u1ed5i&nbsp;ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a t\u00e0i s\u1ea3n (n\u1ebfu c\u00f3);<\/p>\n\n\n\n<p>+ Ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c.<\/p>\n\n\n\n<p><strong>11. Ch\u1ee9ng t\u1eeb \u0111i vay, tr\u1ea3 n\u1ee3&nbsp;ng\u00e2n h\u00e0ng&nbsp;(ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c)<\/strong><\/p>\n\n\n\n<p>+ H\u1ee3p \u0111\u1ed3ng vay v\u1ed1n;<br>+ Kh\u1ebf \u01b0\u1edbc vay v\u1ed1n (t\u1eebng l\u1ea7n, n\u1ebfu c\u00f3);<br>+ Gi\u1ea5y t\u1edd ch\u1ee9ng nh\u1eadn c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p&nbsp;t\u00e0i s\u1ea3n cho kho\u1ea3n vay;<br>+ Ch\u1ee9ng t\u1eeb nh\u1eadn ti\u1ec1n vay (gi\u1ea5y nh\u1eadn ti\u1ec1n, chuy\u1ec3n ti\u1ec1n\u2026);<br>+ Ch\u1ee9ng t\u1eeb tr\u1ea3 n\u1ee3 g\u1ed1c&nbsp;v\u00e0 l\u00e3i (gi\u1ea5y nh\u1eadn ti\u1ec1n, gi\u1ea5y chuy\u1ec3n ti\u1ec1n..);<br>+ Thanh l\u00fd h\u1ee3p \u0111\u1ed3ng vay v\u1ed1n.<\/p>\n\n\n\n<p><em><strong>Source:<\/strong>&nbsp;S\u01b0u t\u1ea7m<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Doanh nghi\u1ec7p c\u00f3 r\u1ea5t nhi\u1ec1u kho\u1ea3n chi ph\u00ed ph\u00e1t sinh nh\u01b0ng kh\u00f4ng ph\u1ea3i chi ph\u00ed n\u00e0o th\u1ef1c t\u1ebf x\u1ea3y ra c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7. M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed c\u1ea7n c\u00f3 nh\u1eefng ch\u1ee9ng t\u1eeb nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. V\u1eady b\u1ed9 ch\u1ee9ng t\u1eeb&nbsp;c\u1ee7a m\u1ed9t [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,56],"tags":[],"class_list":["post-1987","post","type-post","status-publish","format-standard","hentry","category-news","category-thue-thu-nhap-doanh-nghiep-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>B\u1ed9 ch\u1ee9ng t\u1eeb c\u1ee7a m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed trong doanh nghi\u1ec7p - INTA | Accounting. Tax. 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M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed c\u1ea7n c\u00f3 nh\u1eefng ch\u1ee9ng t\u1eeb nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. V\u1eady b\u1ed9 ch\u1ee9ng t\u1eeb&nbsp;c\u1ee7a m\u1ed9t [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/inta.vn\/en\/bo-chung-tu-cua-mot-so-khoan-chi-phi-trong-doanh-nghiep\/\" \/>\n<meta property=\"og:site_name\" content=\"INTA | Accounting. Tax. 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