{"id":8450,"date":"2026-05-07T15:37:54","date_gmt":"2026-05-07T08:37:54","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8450"},"modified":"2026-05-07T15:37:54","modified_gmt":"2026-05-07T08:37:54","slug":"chi-phi-khong-duoc-tru-khi-tinh-thue-tndn","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/","title":{"rendered":"Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN: C\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf, ph\u00e1t sinh ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 t\u0103ng r\u1ee7i ro khi thanh tra quy\u1ebft to\u00e1n. Nhi\u1ec1u kho\u1ea3n chi d\u00f9 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 tr\u00ean s\u1ed5 s\u00e1ch v\u1eabn c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i b\u1ecf n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, thanh to\u00e1n ho\u1eb7c t\u00ednh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t, n\u1eafm r\u00f5 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p h\u1ea1n ch\u1ebf sai s\u00f3t, t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 b\u1ea3o v\u1ec7 t\u00ednh an to\u00e0n ph\u00e1p l\u00fd trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh n\u0103m 2026.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Chi_phi_khong_duoc_tru_khi_tinh_thue_TNDN_la_gi\" >Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Dieu_kien_de_khoan_chi_duoc_chap_nhan\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 kho\u1ea3n chi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Khoan_chi_phat_sinh_thuc_te_va_lien_quan_hoat_dong_kinh_doanh\" >Kho\u1ea3n chi ph\u00e1t sinh th\u1ef1c t\u1ebf v\u00e0 li\u00ean quan ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Co_day_du_hoa_don_chung_tu_hop_phap\" >C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Thanh_toan_khong_dung_tien_mat_voi_hoa_don_tu_20_trieu_dong\" >Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Cac_khoan_chi_lien_quan_hoa_don_chung_tu_thuong_bi_loai\" >C\u00e1c kho\u1ea3n chi li\u00ean quan h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u01b0\u1eddng b\u1ecb lo\u1ea1i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Hoa_don_khong_phuc_vu_hoat_dong_kinh_doanh\" >H\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Su_dung_hoa_don_tu_doanh_nghiep_rui_ro_ve_thue\" >S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1eeb doanh nghi\u1ec7p r\u1ee7i ro v\u1ec1 thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Sai_sot_thong_tin_hoa_don\" >Sai s\u00f3t th\u00f4ng tin h\u00f3a \u0111\u01a1n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Chi_phi_khau_hao_tai_san_co_dinh_de_bi_xuat_toan\" >Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u1ec5 b\u1ecb xu\u1ea5t to\u00e1n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Khau_hao_tai_san_khong_phuc_vu_kinh_doanh\" >Kh\u1ea5u hao t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ee5c v\u1ee5 kinh doanh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Trich_khau_hao_vuot_khung_quy_dinh\" >Tr\u00edch kh\u1ea5u hao v\u01b0\u1ee3t khung quy \u0111\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Khau_hao_o_to_cho_nguoi_tren_16_ty_dong\" >Kh\u1ea5u hao \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi tr\u00ean 1.6 t\u1ef7 \u0111\u1ed3ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Cac_khoan_luong_thuong_va_phuc_loi_can_dac_biet_luu_y\" >C\u00e1c kho\u1ea3n l\u01b0\u01a1ng, th\u01b0\u1edfng v\u00e0 ph\u00fac l\u1ee3i c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Luong_thuong_khong_co_quy_che_ro_rang\" >L\u01b0\u01a1ng th\u01b0\u1edfng kh\u00f4ng c\u00f3 quy ch\u1ebf r\u00f5 r\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Chi_phi_luong_da_hach_toan_nhung_chua_chi_tra\" >Chi ph\u00ed l\u01b0\u01a1ng \u0111\u00e3 h\u1ea1ch to\u00e1n nh\u01b0ng ch\u01b0a chi tr\u1ea3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Luong_cua_chu_doanh_nghiep\" >L\u01b0\u01a1ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Chi_phuc_loi_vuot_muc_quy_dinh\" >Chi ph\u00fac l\u1ee3i v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Chi_phi_lai_vay_va_giao_dich_lien_ket\" >Chi ph\u00ed l\u00e3i vay v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Lai_vay_tuong_ung_von_dieu_le_chua_gop_du\" >L\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u01b0a g\u00f3p \u0111\u1ee7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Khong_che_chi_phi_lai_vay_theo_EBITDA\" >Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo EBITDA<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Chi_phi_Marketing_va_Truyen_thong_da_phuong_tien\" >Chi ph\u00ed Marketing v\u00e0 Truy\u1ec1n th\u00f4ng \u0111a ph\u01b0\u01a1ng ti\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Cach_xu_ly_khi_lap_to_khai_quyet_toan_thue_TNDN\" >C\u00e1ch x\u1eed l\u00fd khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Buoc_1_Tong_hop_cac_khoan_chi_bi_loai\" >B\u01b0\u1edbc 1: T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n chi b\u1ecb lo\u1ea1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Buoc_2_Dieu_chinh_chi_tieu_B4\" >B\u01b0\u1edbc 2: \u0110i\u1ec1u ch\u1ec9nh chi ti\u00eau B4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Buoc_3_Theo_doi_chenh_lech\" >B\u01b0\u1edbc 3: Theo d\u00f5i ch\u00eanh l\u1ec7ch<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Nhung_sai_sot_doanh_nghiep_thuong_gap_khi_quyet_toan_thue\" >Nh\u1eefng sai s\u00f3t doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Thanh_toan_tien_mat_cho_hoa_don_gia_tri_lon\" >Thanh to\u00e1n ti\u1ec1n m\u1eb7t cho h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb l\u1edbn<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Khong_luu_du_ho_so_thanh_toan_ngan_hang\" >Kh\u00f4ng l\u01b0u \u0111\u1ee7 h\u1ed3 s\u01a1 thanh to\u00e1n ng\u00e2n h\u00e0ng\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Thieu_ho_so_doi_voi_quang_cao_nuoc_ngoai\" >Thi\u1ebfu h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi qu\u1ea3ng c\u00e1o n\u01b0\u1edbc ngo\u00e0i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Ho_so_luong_thuong_thieu_tinh_phap_ly\" >H\u1ed3 s\u01a1 l\u01b0\u01a1ng th\u01b0\u1edfng thi\u1ebfu t\u00ednh ph\u00e1p l\u00fd<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Doanh_nghiep_can_lam_gi_de_han_che_rui_ro\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Giai_dap_thuong_gap_ve_chi_phi_khong_duoc_tru_khi_tinh_thue_TNDN\" >Gi\u1ea3i \u0111\u00e1p th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Khoan_chi_khong_co_hoa_don_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\" >Kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Hoa_don_tren_20_trieu_thanh_toan_tien_mat_co_duoc_bo_sung_chuyen_khoan_sau_de_hop_thuc_khong\" >H\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u thanh to\u00e1n ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c b\u1ed5 sung chuy\u1ec3n kho\u1ea3n sau \u0111\u1ec3 h\u1ee3p th\u1ee9c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Tien_thuong_cuoi_nam_cho_nhan_vien_co_duoc_tinh_vao_chi_phi_hop_ly_khong\" >Ti\u1ec1n th\u01b0\u1edfng cu\u1ed1i n\u0103m cho nh\u00e2n vi\u00ean c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/ketoan.man.net.vn\/ja\/chi-phi-khong-duoc-tru-khi-tinh-thue-tndn\/#Lai_vay_ngan_hang_co_phai_luc_nao_cung_duoc_tinh_vao_chi_phi_duoc_tru_khong\" >L\u00e3i vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_khong_duoc_tru_khi_tinh_thue_TNDN_la_gi\"><\/span><b>Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-96-2015-TT-BTC-huong-dan-thue-thu-nhap-doanh-nghiep-tai-Nghi-dinh-12-2015-ND-CP-279331.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a7\u6587\u66f896\/2015\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh. Ng\u01b0\u1ee3c l\u1ea1i, c\u00e1c kho\u1ea3n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1ebd b\u1ecb lo\u1ea1i khi t\u00ednh thu\u1ebf TNDN d\u00f9 doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, \u0111\u00e2y l\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 ph\u00e1t sinh th\u1ef1c t\u1ebf nh\u01b0ng kh\u00f4ng \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh thu\u1ebf \u0111\u1ec3 l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa chi ph\u00ed k\u1ebf to\u00e1n v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo thu\u1ebf. K\u1ebf to\u00e1n t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh b\u1ea3n ch\u1ea5t giao d\u1ecbch ph\u00e1t sinh, trong khi thu\u1ebf TNDN y\u00eau c\u1ea7u th\u00eam c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_khoan_chi_duoc_chap_nhan\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 kho\u1ea3n chi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_chi_phat_sinh_thuc_te_va_lien_quan_hoat_dong_kinh_doanh\"><\/span><b>Kho\u1ea3n chi ph\u00e1t sinh th\u1ef1c t\u1ebf v\u00e0 li\u00ean quan ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed ph\u1ea3i ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng kho\u1ea3n mang t\u00ednh c\u00e1 nh\u00e2n, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 kh\u00f4ng li\u00ean quan doanh thu ho\u1eb7c ngo\u00e0i ph\u1ea1m vi ho\u1ea1t \u0111\u1ed9ng \u0111\u0103ng k\u00fd kinh doanh th\u01b0\u1eddng b\u1ecb xu\u1ea5t to\u00e1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi mua h\u00e0ng ph\u1ee5c v\u1ee5 gia \u0111\u00ecnh gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi du l\u1ecbch kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u00f4ng t\u00e1c ho\u1eb7c ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_day_du_hoa_don_chung_tu_hop_phap\"><\/span><b>C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u \u0111\u1ea7y \u0111\u1ee7:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n giao nh\u1eadn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9818\u53ce\u66f8\u3068\u652f\u6255\u3044\u4f1d\u7968<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 nghi\u1ec7m thu d\u1ecbch v\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9280\u884c\u66f8\u985e<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener\">\u56de\u89a778\/2021\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 ch\u1ec9 ti\u00eau b\u1eaft bu\u1ed9c, \u0111\u00fang th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 \u0111\u00fang th\u00f4ng tin ng\u01b0\u1eddi mua.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thanh_toan_khong_dung_tien_mat_voi_hoa_don_tu_20_trieu_dong\"><\/span><b>Thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi mua h\u00e0ng h\u00f3a, 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 (\u0111\u00e3 g\u1ed3m VAT) b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u6839\u62e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 10 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c thanh to\u00e1n h\u1ee3p l\u1ec7 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ee6y nhi\u1ec7m chi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n \u0111i\u1ec7n t\u1eed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thanh to\u00e1n qua t\u00e0i kho\u1ea3n doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, kho\u1ea3n chi c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 d\u00f9 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_chi_lien_quan_hoa_don_chung_tu_thuong_bi_loai\"><\/span><b>C\u00e1c kho\u1ea3n chi li\u00ean quan h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u01b0\u1eddng b\u1ecb lo\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8455\" aria-describedby=\"caption-attachment-8455\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8455\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-hoa-don-chung-tu-khong-hop-le.jpg\" alt=\"Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN t\u1eeb c\u00e1c kho\u1ea3n chi li\u00ean quan h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p l\u1ec7\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-hoa-don-chung-tu-khong-hop-le.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-hoa-don-chung-tu-khong-hop-le-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-hoa-don-chung-tu-khong-hop-le-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-hoa-don-chung-tu-khong-hop-le-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-hoa-don-chung-tu-khong-hop-le-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8455\" class=\"wp-caption-text\">Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN t\u1eeb c\u00e1c kho\u1ea3n chi li\u00ean quan h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p l\u1ec7<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb l\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 c\u01a1 quan thu\u1ebf xem x\u00e9t m\u1ed9t kho\u1ea3n chi c\u00f3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn hay kh\u00f4ng. Ch\u1ec9 c\u1ea7n sai s\u00f3t \u1edf m\u1ed9t trong c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a nh\u00e0 cung c\u1ea5p, th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n ho\u1eb7c ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed d\u00f9 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hoa_don_khong_phuc_vu_hoat_dong_kinh_doanh\"><\/span><b>H\u00f3a \u0111\u01a1n kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf th\u01b0\u1eddng ki\u1ec3m tra t\u00ednh li\u00ean quan gi\u1eefa kho\u1ea3n chi v\u00e0 ng\u00e0nh ngh\u1ec1 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng kho\u1ea3n kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ee5c \u0111\u00edch kinh doanh s\u1ebd b\u1ecb lo\u1ea1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty x\u00e2y d\u1ef1ng nh\u01b0ng ph\u00e1t sinh chi m\u1ef9 ph\u1ea9m, trang s\u1ee9c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi mua th\u1ef1c ph\u1ea9m kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Su_dung_hoa_don_tu_doanh_nghiep_rui_ro_ve_thue\"><\/span><b>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1eeb doanh nghi\u1ec7p r\u1ee7i ro v\u1ec1 thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb doanh nghi\u1ec7p b\u1ecf \u0111\u1ecba ch\u1ec9 kinh doanh, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, c\u00f3 d\u1ea5u hi\u1ec7u mua b\u00e1n h\u00f3a \u0111\u01a1n ho\u1eb7c thu\u1ed9c di\u1ec7n c\u01b0\u1ee1ng ch\u1ebf h\u00f3a \u0111\u01a1n th\u01b0\u1eddng b\u1ecb r\u00e0 so\u00e1t r\u1ea5t k\u1ef9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c giao d\u1ecbch th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u00f3 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i chi ph\u00ed<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb lo\u1ea1i kh\u1ea5u tr\u1eeb VAT \u0111\u1ea7u v\u00e0o<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_sot_thong_tin_hoa_don\"><\/span><b>Sai s\u00f3t th\u00f4ng tin h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai t\u00ean doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai \u0111\u1ecba ch\u1ec9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sai th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, kho\u1ea3n chi c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_khau_hao_tai_san_co_dinh_de_bi_xuat_toan\"><\/span><b>Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u1ec5 b\u1ecb xu\u1ea5t to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8454\" aria-describedby=\"caption-attachment-8454\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8454\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-khau-hao-tai-san-co-dinh.jpg\" alt=\"Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN t\u1eeb c\u00e1c kho\u1ea3n chi li\u00ean quan kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-khau-hao-tai-san-co-dinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-khau-hao-tai-san-co-dinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-khau-hao-tai-san-co-dinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-khau-hao-tai-san-co-dinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-khau-hao-tai-san-co-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8454\" class=\"wp-caption-text\">Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN t\u1eeb c\u00e1c kho\u1ea3n chi li\u00ean quan kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 nh\u00f3m chi ph\u00ed th\u01b0\u1eddng b\u1ecb \u0111i\u1ec1u ch\u1ec9nh khi thanh tra thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 45\/2013\/TT-BTC, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khau_hao_tai_san_khong_phuc_vu_kinh_doanh\"><\/span><b>Kh\u1ea5u hao t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ee5c v\u1ee5 kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n kh\u00f4ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao h\u1ee3p l\u1ec7.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 \u1edf c\u00e1 nh\u00e2n c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Xe ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch ri\u00eang<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i s\u1ea3n ch\u01b0a \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trich_khau_hao_vuot_khung_quy_dinh\"><\/span><b>Tr\u00edch kh\u1ea5u hao v\u01b0\u1ee3t khung quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd r\u00fat ng\u1eafn th\u1eddi gian kh\u1ea5u hao v\u01b0\u1ee3t khung quy \u0111\u1ecbnh n\u1ebfu kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 h\u1ee3p l\u1ec7. C\u01a1 quan thu\u1ebf th\u01b0\u1eddng ki\u1ec3m tra:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd t\u00e0i s\u1ea3n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n b\u00e0n giao<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khau_hao_o_to_cho_nguoi_tren_16_ty_dong\"><\/span><b>Kh\u1ea5u hao \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi tr\u00ean 1.6 t\u1ef7 \u0111\u1ed3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh thu\u1ebf TNDN, ph\u1ea7n nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1.6 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi d\u01b0\u1edbi 9 ch\u1ed7 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (tr\u1eeb doanh nghi\u1ec7p kinh doanh v\u1eadn t\u1ea3i, du l\u1ecbch, kh\u00e1ch s\u1ea1n).<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p mua xe tr\u1ecb gi\u00e1 2.5 t\u1ef7 \u0111\u1ed3ng. Ph\u1ea7n t\u01b0\u01a1ng \u1ee9ng v\u1edbi 900 tri\u1ec7u \u0111\u1ed3ng v\u01b0\u1ee3t m\u1ee9c s\u1ebd b\u1ecb lo\u1ea1i khi t\u00ednh chi ph\u00ed kh\u1ea5u hao thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_luong_thuong_va_phuc_loi_can_dac_biet_luu_y\"><\/span><b>C\u00e1c kho\u1ea3n l\u01b0\u01a1ng, th\u01b0\u1edfng v\u00e0 ph\u00fac l\u1ee3i c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8453\" aria-describedby=\"caption-attachment-8453\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8453\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-Cac-khoan-luong-thuong-va-phuc-loi.jpg\" alt=\"Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN t\u1eeb c\u00e1c kho\u1ea3n chi li\u00ean quan C\u00e1c kho\u1ea3n l\u01b0\u01a1ng, th\u01b0\u1edfng v\u00e0 ph\u00fac l\u1ee3i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-Cac-khoan-luong-thuong-va-phuc-loi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-Cac-khoan-luong-thuong-va-phuc-loi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-Cac-khoan-luong-thuong-va-phuc-loi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-Cac-khoan-luong-thuong-va-phuc-loi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-Cac-khoan-luong-thuong-va-phuc-loi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8453\" class=\"wp-caption-text\">Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN t\u1eeb c\u00e1c kho\u1ea3n chi li\u00ean quan C\u00e1c kho\u1ea3n l\u01b0\u01a1ng, th\u01b0\u1edfng v\u00e0 ph\u00fac l\u1ee3i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u01b0\u01a1ng, th\u01b0\u1edfng v\u00e0 ph\u00fac l\u1ee3i lu\u00f4n l\u00e0 nh\u00f3m kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra r\u1ea5t k\u1ef9 trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf TNDN, b\u1edfi \u0111\u00e2y l\u00e0 c\u00e1c kho\u1ea3n chi d\u1ec5 ph\u00e1t sinh sai s\u00f3t v\u1ec1 h\u1ed3 s\u01a1 n\u1ed9i b\u1ed9, ch\u1ee9ng t\u1eeb chi tr\u1ea3 v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd. D\u00f9 doanh nghi\u1ec7p th\u1ef1c t\u1ebf \u0111\u00e3 chi ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u01b0ng n\u1ebfu thi\u1ebfu quy ch\u1ebf r\u00f5 r\u00e0ng ho\u1eb7c kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh, kho\u1ea3n chi \u0111\u00f3 v\u1eabn c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luong_thuong_khong_co_quy_che_ro_rang\"><\/span><b>L\u01b0\u01a1ng th\u01b0\u1edfng kh\u00f4ng c\u00f3 quy ch\u1ebf r\u00f5 r\u00e0ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n th\u01b0\u1edfng ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf t\u00e0i ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 h\u1ea1ch to\u00e1n m\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 n\u1ed9i b\u1ed9 r\u00f5 r\u00e0ng, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 l\u00e0 kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf t\u00ednh chi ph\u00ed.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_luong_da_hach_toan_nhung_chua_chi_tra\"><\/span><b>Chi ph\u00ed l\u01b0\u01a1ng \u0111\u00e3 h\u1ea1ch to\u00e1n nh\u01b0ng ch\u01b0a chi tr\u1ea3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, kho\u1ea3n l\u01b0\u01a1ng ch\u01b0a th\u1ef1c tr\u1ea3 \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luong_cua_chu_doanh_nghiep\"><\/span><b>L\u01b0\u01a1ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n sau kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f9 lao c\u1ee7a ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean nh\u00e2n l\u00e0 c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c xem l\u00e0 thu nh\u1eadp c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, kh\u00f4ng ph\u1ea3i chi ph\u00ed doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phuc_loi_vuot_muc_quy_dinh\"><\/span><b>Chi ph\u00fac l\u1ee3i v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd Kho\u1ea3n 4 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a b\u1eb1ng 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf trong n\u0103m. Bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ec9 m\u00e1t<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hi\u1ebfu h\u1ec9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sinh nh\u1eadt<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 kh\u00f3 kh\u0103n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00e1m s\u1ee9c kh\u1ecfe.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c s\u1ebd b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_lai_vay_va_giao_dich_lien_ket\"><\/span><b>Chi ph\u00ed l\u00e3i vay v\u00e0 giao d\u1ecbch li\u00ean k\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8452\" aria-describedby=\"caption-attachment-8452\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8452\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-chi-phi-lai-vay-giao-dich-lien-ket.jpg\" alt=\"Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN t\u1eeb c\u00e1c kho\u1ea3n chi li\u00ean quan chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-chi-phi-lai-vay-giao-dich-lien-ket.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-chi-phi-lai-vay-giao-dich-lien-ket-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-chi-phi-lai-vay-giao-dich-lien-ket-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-chi-phi-lai-vay-giao-dich-lien-ket-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Chi-phi-khong-duoc-tru-khi-tinh-thue-TNDN-tu-cac-khoan-chi-lien-quan-chi-phi-lai-vay-giao-dich-lien-ket-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8452\" class=\"wp-caption-text\">Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN t\u1eeb c\u00e1c kho\u1ea3n chi li\u00ean quan chi ph\u00ed l\u00e3i vay giao d\u1ecbch li\u00ean k\u1ebft<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ph\u00ed l\u00e3i vay l\u00e0 m\u1ed9t trong nh\u1eefng nh\u00f3m chi ph\u00ed \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ki\u1ec3m tra r\u1ea5t ch\u1eb7t, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 vay v\u1ed1n l\u1edbn ho\u1eb7c ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft. N\u1ebfu doanh nghi\u1ec7p ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, vay t\u1eeb b\u00ean li\u00ean k\u1ebft ho\u1eb7c c\u00f3 t\u1ed5ng chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf theo quy \u0111\u1ecbnh, kho\u1ea3n l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. V\u00ec v\u1eady, k\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i ri\u00eang t\u1eebng kho\u1ea3n vay, h\u1ed3 s\u01a1 g\u00f3p v\u1ed1n v\u00e0 gi\u1edbi h\u1ea1n chi ph\u00ed l\u00e3i vay \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb xu\u1ea5t to\u00e1n khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lai_vay_tuong_ung_von_dieu_le_chua_gop_du\"><\/span><b>L\u00e3i vay t\u01b0\u01a1ng \u1ee9ng v\u1ed1n \u0111i\u1ec1u l\u1ec7 ch\u01b0a g\u00f3p \u0111\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 quy \u0111\u1ecbnh thu\u1ebf hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 theo cam k\u1ebft s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n v\u1ed1n c\u00f2n thi\u1ebfu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn \u1edf doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c t\u0103ng v\u1ed1n nh\u01b0ng ch\u01b0a g\u00f3p \u0111\u1ee7 th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_che_chi_phi_lai_vay_theo_EBITDA\"><\/span><b>Kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay theo EBITDA<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u306b\u3088\u308b\u3068 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" target=\"_blank\" rel=\"noopener\">\u653f\u4ee4132\/2020\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">,<\/span><\/strong> t\u1ed5ng chi ph\u00ed l\u00e3i vay thu\u1ea7n c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c kh\u1ed1ng ch\u1ebf \u1edf m\u1ee9c 30% EBITDA.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 hi\u1ec7n t\u1ea1i<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c chuy\u1ec3n sang t\u1ed1i \u0111a 05 n\u0103m ti\u1ebfp theo<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i ri\u00eang kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y \u0111\u1ec3 tr\u00e1nh m\u1ea5t quy\u1ec1n l\u1ee3i thu\u1ebf \u1edf c\u00e1c n\u0103m sau.<\/span><\/p>\n<blockquote><p><b>\u8a73\u7d30\u3092\u53c2\u7167:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/giaodichlienket.man.net.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132\/\" target=\"_blank\" rel=\"noopener\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay theo Ngh\u1ecb \u0111\u1ecbnh 132.<\/a><\/span><\/strong><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p FDI c\u00f3 ph\u00e1t sinh\u00a0 giao d\u1ecbch li\u00ean k\u1ebft v\u1edbi b\u00ean li\u00ean k\u1ebft ph\u1ee9c t\u1ea1p, kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u1eb7c chi ph\u00ed qu\u1ea3ng c\u00e1o xuy\u00ean bi\u00ean gi\u1edbi, vi\u1ec7c<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-truong\/?utm_source=chatgpt.com\"> <span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">thu\u00ea k\u1ebf to\u00e1n tr\u01b0\u1edfng<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap ki\u1ec3m so\u00e1t r\u1ee7i ro thu\u1ebf \u1edf c\u1ea5p \u0111\u1ed9 chi\u1ebfn l\u01b0\u1ee3c, x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng t\u00e0i ch\u00ednh b\u00e0i b\u1ea3n v\u00e0 t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p, b\u1ec1n v\u1eefng.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_Marketing_va_Truyen_thong_da_phuong_tien\"><\/span><b>Chi ph\u00ed Marketing v\u00e0 Truy\u1ec1n th\u00f4ng \u0111a ph\u01b0\u01a1ng ti\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n ch\u1ea1y qu\u1ea3ng c\u00e1o tr\u00ean n\u1ec1n t\u1ea3ng n\u01b0\u1edbc ngo\u00e0i nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Facebook Ads<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Google Ads<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TikTok Ads<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">LinkedIn Ads.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n n\u00e0y th\u01b0\u1eddng b\u1ecb c\u01a1 quan thu\u1ebf ki\u1ec3m tra r\u1ea5t k\u1ef9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn chi ph\u00ed, doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ph\u00f9 h\u1ee3p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c t\u00e0i li\u1ec7u d\u1ecbch v\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i n\u1ebfu thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p l\u00e0 nh\u00e2n vi\u00ean d\u00f9ng th\u1ebb c\u00e1 nh\u00e2n thanh to\u00e1n qu\u1ea3ng c\u00e1o, sau \u0111\u00f3 c\u00f4ng ty ho\u00e0n \u1ee9ng. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y d\u1ec5 b\u1ecb \u0111\u00e1nh gi\u00e1 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xu_ly_khi_lap_to_khai_quyet_toan_thue_TNDN\"><\/span><b>C\u00e1ch x\u1eed l\u00fd khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi ph\u00e1t sinh kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thu\u1ebf, k\u1ebf to\u00e1n v\u1eabn ph\u1ea3i ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n m\u1eabu 03\/TNDN, doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Tong_hop_cac_khoan_chi_bi_loai\"><\/span><b>B\u01b0\u1edbc 1: T\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n chi b\u1ecb lo\u1ea1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8acb\u6c42\u66f8<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6255\u4f1d\u7968<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf n\u1ed9i b\u1ed9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Dieu_chinh_chi_tieu_B4\"><\/span><b>B\u01b0\u1edbc 2: \u0110i\u1ec1u ch\u1ec9nh chi ti\u00eau B4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o ch\u1ec9 ti\u00eau B4 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN nh\u1eb1m \u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Theo_doi_chenh_lech\"><\/span><b>B\u01b0\u1edbc 3: Theo d\u00f5i ch\u00eanh l\u1ec7ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n chi b\u1ecb lo\u1ea1i \u0111\u1ec1u \u0111\u01b0\u1ee3c x\u1eed l\u00fd gi\u1ed1ng nhau khi quy\u1ebft to\u00e1n thu\u1ebf TNDN. Tr\u00ean th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 \u0111\u00e2u l\u00e0 ch\u00eanh l\u1ec7ch v\u0129nh vi\u1ec5n v\u00e0 \u0111\u00e2u l\u00e0 ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh tr\u00ean t\u1edd khai 03\/TNDN c\u0169ng nh\u01b0 theo d\u00f5i kh\u1ea3 n\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong c\u00e1c k\u1ef3 sau. Vi\u1ec7c ph\u00e2n lo\u1ea1i ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p k\u00ea khai \u0111\u00fang quy \u0111\u1ecbnh m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecf s\u00f3t quy\u1ec1n l\u1ee3i thu\u1ebf h\u1ee3p ph\u00e1p. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn th\u01b0\u1eddng g\u1eb7p trong th\u1ef1c t\u1ebf quy\u1ebft to\u00e1n.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u30dc\u30fc\u30c9\uff1a <\/b><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i ch\u00eanh l\u1ec7ch \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN th\u01b0\u1eddng g\u1eb7p.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Kho\u1ea3n chi<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00e2n lo\u1ea1i ch\u00eanh l\u1ec7ch<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch x\u1eed l\u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0129nh vi\u1ec5n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lo\u1ea1i to\u00e0n b\u1ed9<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">L\u00e3i vay v\u01b0\u1ee3t 30% EBITDA<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ea1m th\u1eddi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo d\u00f5i v\u00e0 chuy\u1ec3n k\u1ef3. L\u01b0u \u00fd kh\u00f4ng qu\u00e1 05 n\u0103m li\u00ean t\u1ee5c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u1ea5u hao xe v\u01b0\u1ee3t 1.6 t\u1ef7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0129nh vi\u1ec5n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lo\u1ea1i ph\u1ea7n v\u01b0\u1ee3t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi ph\u00fac l\u1ee3i v\u01b0\u1ee3t m\u1ee9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">V\u0129nh vi\u1ec5n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t s\u1ed1 li\u1ec7u t\u1ed1t h\u01a1n v\u00e0 tr\u00e1nh b\u1ecf s\u00f3t quy\u1ec1n chuy\u1ec3n chi ph\u00ed \u1edf c\u00e1c k\u1ef3 ti\u1ebfp theo.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_doanh_nghiep_thuong_gap_khi_quyet_toan_thue\"><\/span><b>Nh\u1eefng sai s\u00f3t doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi quy\u1ebft to\u00e1n thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua th\u1ef1c t\u1ebf r\u00e0 so\u00e1t h\u1ed3 s\u01a1 doanh nghi\u1ec7p, c\u00e1c l\u1ed7i d\u01b0\u1edbi \u0111\u00e2y xu\u1ea5t hi\u1ec7n r\u1ea5t ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thanh_toan_tien_mat_cho_hoa_don_gia_tri_lon\"><\/span><b>Thanh to\u00e1n ti\u1ec1n m\u1eb7t cho h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb l\u1edbn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i c\u00f3 t\u1ef7 l\u1ec7 b\u1ecb xu\u1ea5t to\u00e1n cao nh\u1ea5t trong thanh tra thu\u1ebf. <\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_luu_du_ho_so_thanh_toan_ngan_hang\"><\/span><b>Kh\u00f4ng l\u01b0u \u0111\u1ee7 h\u1ed3 s\u01a1 thanh to\u00e1n ng\u00e2n h\u00e0ng<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n kho\u1ea3n nh\u01b0ng kh\u00f4ng l\u01b0u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y b\u00e1o n\u1ee3<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ee6y nhi\u1ec7m chi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sao k\u00ea ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1eabn \u0111\u1ebfn kh\u00f3 ch\u1ee9ng minh giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thieu_ho_so_doi_voi_quang_cao_nuoc_ngoai\"><\/span><b>Thi\u1ebfu h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi qu\u1ea3ng c\u00e1o n\u01b0\u1edbc ngo\u00e0i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p th\u01b0\u1eddng ch\u1ec9 c\u00f3 sao k\u00ea th\u1ebb Visa m\u00e0 kh\u00f4ng c\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thu\u1ebf nh\u00e0 th\u1ea7u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0i li\u1ec7u d\u1ecbch v\u1ee5<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111i\u1ec1u kho\u1ea3n giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_luong_thuong_thieu_tinh_phap_ly\"><\/span><b>H\u1ed3 s\u01a1 l\u01b0\u01a1ng th\u01b0\u1edfng thi\u1ebfu t\u00ednh ph\u00e1p l\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ban h\u00e0nh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf t\u00e0i ch\u00ednh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch KPIs.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh v\u00ec v\u1eady, khi\u1ebfn c\u01a1 quan thu\u1ebf nghi ng\u1edd t\u00ednh h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n chi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang b\u01b0\u1edbc v\u00e0o k\u1ef3 l\u1eadp b\u00e1o c\u00e1o n\u0103m ho\u1eb7c c\u1ea7n x\u1eed l\u00fd s\u1ed1 li\u1ec7u ph\u1ee5c v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf TNDN, vi\u1ec7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-lam-bao-cao-tai-chinh\/\">thu\u00ea k\u1ebf to\u00e1n l\u00e0m b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chuy\u00ean m\u00f4n s\u00e2u, uy t\u00edn v\u00e0 c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u, \u0111\u1ed3ng th\u1eddi ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 cho c\u01a1 quan thu\u1ebf.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_han_che_rui_ro\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3m nguy c\u01a1 b\u1ecb xu\u1ea5t to\u00e1n chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf, doanh nghi\u1ec7p n\u00ean:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb ngay t\u1eeb \u0111\u1ea7u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ban h\u00e0nh \u0111\u1ea7y \u0111\u1ee7 quy ch\u1ebf n\u1ed9i b\u1ed9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n thanh to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 c\u00e1c kho\u1ea3n chi c\u00f3 r\u1ee7i ro thu\u1ebf cao<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i ri\u00eang c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ea1m th\u1eddi \u0111\u1ec3 tr\u00e1nh m\u1ea5t quy\u1ec1n l\u1ee3i thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 giao d\u1ecbch ng\u00e2n h\u00e0ng, vi\u1ec7c ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m tra h\u1ed3 s\u01a1 tr\u01b0\u1edbc quy\u1ebft to\u00e1n kh\u00f4ng c\u00f2n l\u00e0 l\u1ef1a ch\u1ecdn m\u00e0 \u0111\u00e3 tr\u1edf th\u00e0nh y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t v\u00e0 ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng \u0111\u1ec3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh minh b\u1ea1ch, b\u1ec1n v\u1eefng. Trong b\u1ed1i c\u1ea3nh c\u01a1 quan thu\u1ebf ng\u00e0y c\u00e0ng t\u0103ng c\u01b0\u1eddng \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, giao d\u1ecbch ng\u00e2n h\u00e0ng v\u00e0 h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, s\u1ef1 ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 v\u00e0 c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi l\u00e0 y\u1ebfu t\u1ed1 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi m\u1ecdi doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ee7 m\u1ea1nh, vi\u1ec7c ki\u1ec3m so\u00e1t c\u00e1c kho\u1ea3n chi h\u1ee3p l\u00fd v\u00e0 x\u1eed l\u00fd quy\u1ebft to\u00e1n thu\u1ebf th\u01b0\u1eddng ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro n\u1ebfu thi\u1ebfu ng\u01b0\u1eddi r\u00e0 so\u00e1t chuy\u00ean s\u00e2u. C\u00e2n nh\u1eafc l\u1ef1a ch\u1ecdn <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\">\u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb, ki\u1ec3m so\u00e1t chi ph\u00ed ngay t\u1eeb \u0111\u1ea7u v\u00e0 h\u1ea1n ch\u1ebf t\u1ed1i \u0111a t\u00ecnh tr\u1ea1ng b\u1ecb xu\u1ea5t to\u00e1n khi thanh tra thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u1ea7n r\u00e0 so\u00e1t h\u1ed3 s\u01a1 thu\u1ebf, ki\u1ec3m tra chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ho\u1eb7c t\u01b0 v\u1ea5n quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u00fang quy \u0111\u1ecbnh n\u0103m 2026, MAN &#8211; Master Accountant Network s\u1ebd l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u1ed3ng h\u00e0nh \u0111\u00e1ng tin c\u1eady, gi\u00fap t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf h\u1ee3p ph\u00e1p v\u00e0 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro thanh tra thu\u1ebf trong t\u01b0\u01a1ng lai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u2013 MAN\uff08\u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306e\u5275\u8a2d\u8005\u517cCEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u306730\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306eCPA\u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thuong_gap_ve_chi_phi_khong_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u01b0\u1eddng g\u1eb7p v\u1ec1 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Khoan_chi_khong_co_hoa_don_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\"><\/span>Kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u00f4ng th\u01b0\u1eddng, c\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 nh\u01b0 mua n\u00f4ng s\u1ea3n tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, mua d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh\u2026 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 78\/2014\/TT-BTC v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh k\u00e8m theo \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Hoa_don_tren_20_trieu_thanh_toan_tien_mat_co_duoc_bo_sung_chuyen_khoan_sau_de_hop_thuc_khong\"><\/span>H\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u thanh to\u00e1n ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c b\u1ed5 sung chuy\u1ec3n kho\u1ea3n sau \u0111\u1ec3 h\u1ee3p th\u1ee9c kh\u00f4ng? <span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tN\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec kho\u1ea3n chi n\u00e0y s\u1ebd kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf. Vi\u1ec7c chuy\u1ec3n kho\u1ea3n b\u1ed5 sung sau \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn, \u0111\u1eb7c bi\u1ec7t khi kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch r\u00f5 r\u00e0ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Tien_thuong_cuoi_nam_cho_nhan_vien_co_duoc_tinh_vao_chi_phi_hop_ly_khong\"><\/span>Ti\u1ec1n th\u01b0\u1edfng cu\u1ed1i n\u0103m cho nh\u00e2n vi\u00ean c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu doanh nghi\u1ec7p x\u00e2y d\u1ef1ng \u0111\u1ea7y \u0111\u1ee7 quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 quy \u0111\u1ecbnh r\u00f5 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng, m\u1ee9c h\u01b0\u1edfng v\u00e0 th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. N\u1ebfu ch\u1ec9 h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9 m\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd ho\u1eb7c ch\u01b0a thanh to\u00e1n th\u1ef1c t\u1ebf, kho\u1ea3n th\u01b0\u1edfng n\u00e0y c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Lai_vay_ngan_hang_co_phai_luc_nao_cung_duoc_tinh_vao_chi_phi_duoc_tru_khong\"><\/span>L\u00e3i vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. Chi ph\u00ed l\u00e3i vay ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c t\u1ed5ng chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP th\u00ec ph\u1ea7n l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i ho\u1eb7c ph\u1ea3i theo d\u00f5i chuy\u1ec3n k\u1ef3 sau.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Th\u00f4ng th\u01b0\u1eddng, c\u00e1c kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 nh\u01b0 mua n\u00f4ng s\u1ea3n tr\u1ef1c ti\u1ebfp t\u1eeb ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, mua d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh\u2026 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng b\u1ea3ng k\u00ea theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 78\/2014\/TT-BTC v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh k\u00e8m theo \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u thanh to\u00e1n ti\u1ec1n m\u1eb7t c\u00f3 \u0111\u01b0\u1ee3c b\u1ed5 sung chuy\u1ec3n kho\u1ea3n sau \u0111\u1ec3 h\u1ee3p th\u1ee9c kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec kho\u1ea3n chi n\u00e0y s\u1ebd kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf. Vi\u1ec7c chuy\u1ec3n kho\u1ea3n b\u1ed5 sung sau \u0111\u00f3 kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn, \u0111\u1eb7c bi\u1ec7t khi kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf v\u00e0 b\u1ea3n ch\u1ea5t giao d\u1ecbch r\u00f5 r\u00e0ng.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ti\u1ec1n th\u01b0\u1edfng cu\u1ed1i n\u0103m cho nh\u00e2n vi\u00ean c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, n\u1ebfu doanh nghi\u1ec7p x\u00e2y d\u1ef1ng \u0111\u1ea7y \u0111\u1ee7 quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 quy \u0111\u1ecbnh r\u00f5 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng, m\u1ee9c h\u01b0\u1edfng v\u00e0 th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. N\u1ebfu ch\u1ec9 h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9 m\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd ho\u1eb7c ch\u01b0a thanh to\u00e1n th\u1ef1c t\u1ebf, kho\u1ea3n th\u01b0\u1edfng n\u00e0y c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"L\u00e3i vay ng\u00e2n h\u00e0ng c\u00f3 ph\u1ea3i l\u00fac n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. Chi ph\u00ed l\u00e3i vay ch\u1ec9 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn khi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft ho\u1eb7c t\u1ed5ng chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf 30% EBITDA theo Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP th\u00ec ph\u1ea7n l\u00e3i vay t\u01b0\u01a1ng \u1ee9ng c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i ho\u1eb7c ph\u1ea3i theo d\u00f5i chuy\u1ec3n k\u1ef3 sau.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 m\u1ed9t trong nh\u1eefng nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf, ph\u00e1t sinh ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p v\u00e0 t\u0103ng r\u1ee7i ro khi thanh tra quy\u1ebft to\u00e1n. Nhi\u1ec1u kho\u1ea3n chi d\u00f9 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7 tr\u00ean s\u1ed5 s\u00e1ch v\u1eabn c\u00f3 th\u1ec3 b\u1ecb c\u01a1 quan thu\u1ebf lo\u1ea1i b\u1ecf n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, thanh to\u00e1n ho\u1eb7c t\u00ednh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t, n\u1eafm r\u00f5 c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u00e0 ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t ngay t\u1eeb \u0111\u1ea7u s\u1ebd gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8451,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8450","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=8450"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8450\/revisions"}],"predecessor-version":[{"id":8456,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8450\/revisions\/8456"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8451"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}