{"id":10046,"date":"2026-09-25T10:39:38","date_gmt":"2026-09-25T03:39:38","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10046"},"modified":"2026-09-29T14:45:37","modified_gmt":"2026-09-29T07:45:37","slug":"hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean theo Th\u00f4ng t\u01b0 99"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean l\u00e0 nghi\u1ec7p v\u1ee5 t\u01b0\u1edfng \u0111\u01a1n gi\u1ea3n nh\u01b0ng l\u1ea1i khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang k\u1ec3 t\u1eeb khi <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> thay th\u1ebf ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169, b\u1edfi v\u0103n b\u1ea3n m\u1edbi kh\u00f4ng c\u00f3 m\u1ed9t t\u00e0i kho\u1ea3n ri\u00eang d\u00e0nh cho kho\u1ea3n chi n\u00e0y. Ch\u1ecdn sai t\u00e0i kho\u1ea3n, sai ngu\u1ed3n chi ho\u1eb7c thi\u1ebfu ch\u1ee9ng t\u1eeb \u0111\u1ec1u c\u00f3 th\u1ec3 khi\u1ebfn kho\u1ea3n chi b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u1ec7 th\u1ed1ng l\u1ea1i c\u00e1ch \u0111\u1ecbnh kho\u1ea3n theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p, v\u00ed d\u1ee5 minh h\u1ecda \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u, m\u1ee9c ph\u1ea1t khi kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Nghi-dinh-283-2026-ND-CP-xu-phat-vi-pham-hanh-chinh-linh-vuc-lao-dong-bao-hiem-xa-hoi-642116.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> v\u00e0 c\u00e1ch x\u1eed l\u00fd thu\u1ebf theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p 2025<\/a>.<\/span><\/strong><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#3_thay_doi_khien_ke_toan_phai_xem_lai_cach_hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien_nam_2026\" >3 thay \u0111\u1ed5i khi\u1ebfn k\u1ebf to\u00e1n ph\u1ea3i xem l\u1ea1i c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean n\u0103m 2026\u00a0<\/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\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien_theo_Thong_tu_992025TT-BTC\" >H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/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\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Truong_hop_1_Hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien_vao_chi_phi_quan_ly_doanh_nghiep_TK_6428\" >Tr\u01b0\u1eddng h\u1ee3p 1: H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (TK 6428)<\/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\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Truong_hop_2_Hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien_tu_Quy_phuc_loi_TK_3532\" >Tr\u01b0\u1eddng h\u1ee3p 2: H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i (TK 3532)<\/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\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#So_sanh_hai_phuong_an_hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien\" >So s\u00e1nh hai ph\u01b0\u01a1ng \u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean<\/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\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Vi_du_thuc_te_hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean<\/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\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Phuong_an_1_Ghi_nhan_vao_chi_phi_chuyen_khoan_ngay\" >Ph\u01b0\u01a1ng \u00e1n 1: Ghi nh\u1eadn v\u00e0o chi ph\u00ed, chuy\u1ec3n kho\u1ea3n ngay<\/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\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Phuong_an_2_Ghi_nhan_vao_chi_phi_thanh_toan_sau_30_ngay\" >Ph\u01b0\u01a1ng \u00e1n 2: Ghi nh\u1eadn v\u00e0o chi ph\u00ed, thanh to\u00e1n sau 30 ng\u00e0y<\/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\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Phuong_an_3_Chi_tu_Quy_phuc_loi\" >Ph\u01b0\u01a1ng \u00e1n 3: Chi t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i<\/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\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Chi_phi_kham_suc_khoe_co_duoc_tru_khi_tinh_thue_TNDN_khong\" >Chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Khong_to_chuc_kham_suc_khoe_dinh_ky_cho_nguoi_lao_dong_bi_phat_bao_nhieu_nam_2026\" >Kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb ph\u1ea1t bao nhi\u00eau n\u0103m 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Tien_phat_do_khong_to_chuc_kham_suc_khoe_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\" >Ti\u1ec1n ph\u1ea1t do kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe 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-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Bo_chung_tu_can_luu_khi_hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien\" >B\u1ed9 ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u khi h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean<\/a><\/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\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Ket_luan\" >\u603b\u7ed3<\/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\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Dinh_khoan_chi_phi_kham_suc_khoe_vao_chi_phi_quan_ly_doanh_nghiep_nhu_the_nao\" >\u0110\u1ecbnh kho\u1ea3n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0 th\u1ebf n\u00e0o?<\/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\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Chi_kham_suc_khoe_tu_Quy_phuc_loi_hach_toan_ra_sao\" >Chi kh\u00e1m s\u1ee9c kh\u1ecfe t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i h\u1ea1ch to\u00e1n ra sao?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Doanh_nghiep_khong_to_chuc_kham_suc_khoe_dinh_ky_bi_phat_bao_nhieu\" >Doanh nghi\u1ec7p kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Tien_phat_do_khong_kham_suc_khoe_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\" >Ti\u1ec1n ph\u1ea1t do kh\u00f4ng kh\u00e1m s\u1ee9c kh\u1ecfe 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-21\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien\/#Chi_phi_kham_suc_khoe_co_bi_khong_che_khi_tinh_thue_TNDN_khong\" >Chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_thay_doi_khien_ke_toan_phai_xem_lai_cach_hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien_nam_2026\"><\/span><b>3 thay \u0111\u1ed5i khi\u1ebfn k\u1ebf to\u00e1n ph\u1ea3i xem l\u1ea1i c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean n\u0103m 2026<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean l\u00e0 vi\u1ec7c ghi nh\u1eadn kho\u1ea3n ti\u1ec1n doanh nghi\u1ec7p chi tr\u1ea3 cho \u0111\u01a1n v\u1ecb y t\u1ebf \u0111\u1ec3 t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o \u0111\u00fang t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, \u0111\u00fang ngu\u1ed3n chi (chi ph\u00ed ho\u1eb7c qu\u1ef9 ph\u00fac l\u1ee3i), k\u00e8m \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 kho\u1ea3n chi \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn v\u1ec1 m\u1eb7t k\u1ebf to\u00e1n l\u1eabn thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026 l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7p v\u1ee5 n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t l\u1ea1i v\u00ec ba thay \u0111\u1ed5i c\u00f9ng l\u00fac:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n m\u1edbi:<\/b><span style=\"font-weight: 400;\"> Th\u00f4ng t\u01b0 99\/2025\/TT-BTC kh\u00f4ng b\u1ed1 tr\u00ed t\u00e0i kho\u1ea3n ri\u00eang cho chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe. K\u1ebf to\u00e1n ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t kho\u1ea3n chi \u0111\u1ec3 l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t m\u1edbi:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c ph\u1ea1t v\u1edbi h\u00e0nh vi kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3, t\u00ednh theo <\/span><b>t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt Thu\u1ebf TNDN 2025:<\/b><span style=\"font-weight: 400;\"> \u0110i\u1ec1u 9 quy \u0111\u1ecbnh l\u1ea1i danh m\u1ee5c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, trong \u0111\u00f3 c\u00f3 nh\u00f3m &#8220;chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng&#8221;.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean kh\u00f4ng c\u00f2n l\u00e0 m\u1ed9t b\u00fat to\u00e1n &#8220;ti\u1ec7n tay ghi v\u00e0o 642&#8221;, m\u00e0 c\u00f2n li\u00ean quan \u0111\u1ed3ng th\u1eddi \u0111\u1ebfn ba l\u1edbp l\u00e0 k\u1ebf to\u00e1n &#8211; lao \u0111\u1ed9ng &#8211; thu\u1ebf. Sai \u1edf l\u1edbp n\u00e0o c\u0169ng \u0111\u1ec3 l\u1ea1i h\u1ec7 qu\u1ea3 t\u00e0i ch\u00ednh c\u1ee5 th\u1ec3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien_theo_Thong_tu_992025TT-BTC\"><\/span><b>H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10048\" aria-describedby=\"caption-attachment-10048\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10048\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien.jpg\" alt=\"H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10048\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m quan tr\u1ecdng nh\u1ea5t:<\/b><span style=\"font-weight: 400;\"> Th\u00f4ng t\u01b0 99\/2025\/TT-BTC kh\u00f4ng c\u00f3 m\u1ed9t t\u00e0i kho\u1ea3n ri\u00eang \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe. Chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 cho nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed ph\u00fac l\u1ee3i, v\u00e0 t\u00f9y v\u00e0o ngu\u1ed3n chi m\u00e0 doanh nghi\u1ec7p h\u1ea1ch to\u00e1n v\u00e0o:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 642 &#8211; Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">, ho\u1eb7c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00e0i kho\u1ea3n 353 &#8211; Qu\u1ef9 ph\u00fac l\u1ee3i.<\/b><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, tr\u01b0\u1edbc khi \u0111\u1ecbnh kho\u1ea3n, k\u1ebf to\u00e1n c\u1ea7n tr\u1ea3 l\u1eddi m\u1ed9t c\u00e2u h\u1ecfi duy nh\u1ea5t: kho\u1ea3n chi n\u00e0y l\u1ea5y t\u1eeb \u0111\u00e2u, chi ph\u00ed trong k\u1ef3 hay qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 tr\u00edch l\u1eadp? C\u00e2u tr\u1ea3 l\u1eddi quy\u1ebft \u0111\u1ecbnh to\u00e0n b\u1ed9 c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean ph\u00eda sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien_vao_chi_phi_quan_ly_doanh_nghiep_TK_6428\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 1: H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (TK 6428)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe thu\u1ed9c chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung v\u00e0 t\u00ednh ch\u1ea5t c\u1ee7a kho\u1ea3n chi \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00f9 h\u1ee3p. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c c\u1ee7a chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p th\u00ec h\u1ea1ch to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 6428 &#8211; Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f3 TK 111, 112, 331:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 ti\u1ec1n \u0111\u00e3 chi ho\u1eb7c ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00e1m s\u1ee9c kh\u1ecfe.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00dd ngh\u0129a c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n \u0111\u1ed1i \u1ee9ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 111 (Ti\u1ec1n m\u1eb7t): Doanh nghi\u1ec7p thanh to\u00e1n tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n m\u1eb7t. C\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t khi x\u00e9t chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb (xem ph\u1ea7n thu\u1ebf b\u00ean d\u01b0\u1edbi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 112 (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng): Chuy\u1ec3n kho\u1ea3n cho b\u1ec7nh vi\u1ec7n, ph\u00f2ng kh\u00e1m. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng \u00e1n an to\u00e0n nh\u1ea5t v\u1ec1 ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TK 331 (Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n): \u0110\u00e3 nh\u1eadn d\u1ecbch v\u1ee5 v\u00e0 h\u00f3a \u0111\u01a1n nh\u01b0ng ch\u01b0a thanh to\u00e1n. Khi thanh to\u00e1n, k\u1ebf to\u00e1n ghi N\u1ee3 TK 331 \/ C\u00f3 TK 111, 112.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien_tu_Quy_phuc_loi_TK_3532\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p 2: H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i (TK 3532)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u1ec3 chi kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean th\u00ec h\u1ea1ch to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ee3 TK 3532 &#8211; Qu\u1ef9 ph\u00fac l\u1ee3i:<\/b><span style=\"font-weight: 400;\"> Chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe chi t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><b>C\u00f3 TK 111, 112, 331 (Ti\u1ec1n m\u1eb7t, Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n):<\/b><span style=\"font-weight: 400;\"> S\u1ed1 ti\u1ec1n th\u1ef1c chi tr\u1ea3 cho d\u1ecbch v\u1ee5 kh\u00e1m s\u1ee9c kh\u1ecfe.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng \u00e1n n\u00e0y l\u00e0 doanh nghi\u1ec7p <\/span><b>\u0111\u00e3 tr\u00edch l\u1eadp Qu\u1ef9 ph\u00fac l\u1ee3i<\/b><span style=\"font-weight: 400;\"> v\u00e0 s\u1ed1 d\u01b0 qu\u1ef9 \u0111\u1ee7 \u0111\u1ec3 chi. Kho\u1ea3n chi t\u1eeb qu\u1ef9 kh\u00f4ng \u0111i qua t\u00e0i kho\u1ea3n chi ph\u00ed, do \u0111\u00f3 <\/span><b>kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3<\/b><span style=\"font-weight: 400;\"> v\u00e0 c\u0169ng kh\u00f4ng ph\u1ea3i \u0111\u1ed1i t\u01b0\u1ee3ng xem x\u00e9t l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_hai_phuong_an_hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien\"><\/span><b>So s\u00e1nh hai ph\u01b0\u01a1ng \u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh hai ph\u01b0\u01a1ng \u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean:<\/span><\/p>\n<table style=\"width: 100%;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh 02 ph\u01b0\u01a1ng \u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ea1ch to\u00e1n v\u00e0o TK 6428<\/b><\/td>\n<td style=\"text-align: center;\"><b>Chi t\u1eeb TK 3532\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5206\u5f55<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ee3 TK 6428<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 111, 112, 331<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ee3 TK 3532<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f2 TK 111, 112, 331<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u1ea2nh h\u01b0\u1edfng l\u1ee3i nhu\u1eadn k\u1ef3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng \u1ea3nh h\u01b0\u1edfng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Li\u00ean quan thu\u1ebf TNDN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3, x\u00e9t \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng, \u0111\u01b0a v\u00e0o chi ph\u00ed t\u00ednh thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9002\u7528\u6761\u6b3e\u53ca\u7ec6\u5219<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kho\u1ea3n chi ph\u00e1t sinh trong k\u1ef3, \u0111\u1ee7 ch\u1ee9ng t\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00e3 tr\u00edch l\u1eadp qu\u1ef9, c\u00f3 quy\u1ebft \u0111\u1ecbnh chi qu\u1ef9<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u9002\u7528\u4e8e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110a s\u1ed1 doanh nghi\u1ec7p SME<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 quy ch\u1ebf tr\u00edch l\u1eadp qu\u1ef9<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f9ng l\u00e0 chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean kh\u00e1c nhau ho\u00e0n to\u00e0n v\u1ec1 h\u1ec7 qu\u1ea3 thu\u1ebf t\u00f9y ngu\u1ed3n chi. Logic n\u00e0y c\u0169ng t\u01b0\u01a1ng t\u1ef1 c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i kh\u00e1c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1ch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-chi-phi-du-lich\/\"> h\u1ea1ch to\u00e1n chi ph\u00ed du l\u1ecbch<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> cho nh\u00e2n vi\u00ean \u0111\u1ec3 th\u1ea5y s\u1ef1 nh\u1ea5t qu\u00e1n trong x\u1eed l\u00fd nh\u00f3m chi ph\u00fac l\u1ee3i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>\u60c5\u51b5\uff1a<\/b><span style=\"font-weight: 400;\"> Th\u00e1ng 4\/2026, C\u00f4ng ty TNHH B k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Ph\u00f2ng kh\u00e1m \u0111a khoa X t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 cho 25 nh\u00e2n vi\u00ean, t\u1ed5ng gi\u00e1 tr\u1ecb 37.500.000 \u0111\u1ed3ng, c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_an_1_Ghi_nhan_vao_chi_phi_chuyen_khoan_ngay\"><\/span><b>Ph\u01b0\u01a1ng \u00e1n 1: Ghi nh\u1eadn v\u00e0o chi ph\u00ed, chuy\u1ec3n kho\u1ea3n ngay<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng \u00e1n 1:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 6428: 37.500.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 112: 37.500.000<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_an_2_Ghi_nhan_vao_chi_phi_thanh_toan_sau_30_ngay\"><\/span><b>Ph\u01b0\u01a1ng \u00e1n 2: Ghi nh\u1eadn v\u00e0o chi ph\u00ed, thanh to\u00e1n sau 30 ng\u00e0y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u1eadn h\u00f3a \u0111\u01a1n v\u00e0 ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 6428: 37.500.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 331 (Ph\u00f2ng kh\u00e1m X): 37.500.000<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi thanh to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 331 (Ph\u00f2ng kh\u00e1m X): 37.500.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 112: 37.500.000<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phuong_an_3_Chi_tu_Quy_phuc_loi\"><\/span><b>Ph\u01b0\u01a1ng \u00e1n 3: Chi t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed C\u00f4ng ty B c\u00f3 s\u1ed1 d\u01b0 TK 3532 l\u00e0 120.000.000 \u0111\u1ed3ng v\u00e0 H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb\/Gi\u00e1m \u0111\u1ed1c \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh chi qu\u1ef9:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3532: 37.500.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 112: 37.500.000<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau b\u00fat to\u00e1n, s\u1ed1 d\u01b0 Qu\u1ef9 ph\u00fac l\u1ee3i c\u00f2n 82.500.000 \u0111\u1ed3ng. L\u1ee3i nhu\u1eadn k\u1ef3 c\u1ee7a C\u00f4ng ty B kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>G\u00f3c nh\u00ecn c\u1ee7a MAN &#8211; Master Accountant Network:<\/b><span style=\"font-weight: 400;\"> V\u1edbi c\u00f9ng m\u1ed9t kho\u1ea3n chi 37. 5 tri\u1ec7u \u0111\u1ed3ng, ph\u01b0\u01a1ng \u00e1n 1 v\u00e0 2 l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n v\u00e0 c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, ph\u01b0\u01a1ng \u00e1n 3 gi\u1eef nguy\u00ean l\u1ee3i nhu\u1eadn nh\u01b0ng ti\u00eau hao qu\u1ef9. Vi\u1ec7c h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean theo ph\u01b0\u01a1ng \u00e1n n\u00e0o n\u00ean \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh t\u1eeb khi l\u1eadp k\u1ebf ho\u1ea1ch kh\u00e1m, kh\u00f4ng ph\u1ea3i l\u00fac nh\u1eadn h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_kham_suc_khoe_co_duoc_tru_khi_tinh_thue_TNDN_khong\"><\/span><b>Chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10049\" aria-describedby=\"caption-attachment-10049\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10049\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien-va-chi-phi-kham-co-duoc-tru-khi-tinh-thue-TNDN.jpg\" alt=\"H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean v\u00e0 chi ph\u00ed kh\u00e1m c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien-va-chi-phi-kham-co-duoc-tru-khi-tinh-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien-va-chi-phi-kham-co-duoc-tru-khi-tinh-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien-va-chi-phi-kham-co-duoc-tru-khi-tinh-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien-va-chi-phi-kham-co-duoc-tru-khi-tinh-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Hach-toan-chi-phi-kham-suc-khoe-cho-nhan-vien-va-chi-phi-kham-co-duoc-tru-khi-tinh-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10049\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean v\u00e0 chi ph\u00ed kh\u00e1m c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi quan tr\u1ecdng nh\u1ea5t sau khi \u0111\u00e3 h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean v\u00e0o TK 6428. C\u0103n c\u1ee9 tr\u1ea3 l\u1eddi n\u1eb1m t\u1ea1i <\/span><b>\u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4e00\u822c\u539f\u5219\uff1a<\/b><span style=\"font-weight: 400;\"> Kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9, th\u00f4ng th\u01b0\u1eddng g\u1ed3m: kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh; v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi kho\u1ea3n chi \u0111\u1ea1t ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu nguy\u00ean v\u0103n kho\u1ea3n 1 \u0110i\u1ec1u 9 v\u00e0 ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn khi l\u1eadp h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t<\/b><span style=\"font-weight: 400;\"> n\u1eb1m t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 9, quy \u0111\u1ecbnh kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi: chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam; chi ph\u00ed thu\u00ea qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino; chi tr\u1ea3 l\u00e3i ti\u1ec1n vay c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft; chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; kho\u1ea3n \u0111\u00f3ng g\u00f3p tham gia b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ho\u1eb7c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 \u0111\u01b0\u1ee3c xem l\u00e0 <\/span><b>chi ph\u00ed ph\u00fac l\u1ee3i<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m so\u00e1t t\u1ed5ng c\u00e1c kho\u1ea3n &#8220;chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng&#8221; trong n\u0103m. <\/span><b>Ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span style=\"font-weight: 400;\"> khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. M\u1ee9c kh\u1ed1ng ch\u1ebf c\u1ee5 th\u1ec3 c\u1ea7n tra c\u1ee9u t\u1ea1i ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNDN 2025 \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd cho k\u1ebf to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Kh\u00e1m s\u1ee9c kh\u1ecfe th\u01b0\u1eddng \u0111\u01b0\u1ee3c c\u1ed9ng chung v\u1edbi du l\u1ecbch, hi\u1ebfu h\u1ef7, h\u1ed7 tr\u1ee3 kh\u00f3 kh\u0103n, qu\u00e0 T\u1ebft\u2026 v\u00e0o c\u00f9ng m\u1ed9t danh m\u1ee5c ph\u00fac l\u1ee3i. K\u1ebf to\u00e1n n\u00ean l\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p chi ph\u00fac l\u1ee3i theo n\u0103m \u0111\u1ec3 theo d\u00f5i, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p t\u1eebng kho\u1ea3n \u0111\u1ec1u h\u1ee3p l\u1ec7 nh\u01b0ng t\u1ed5ng l\u1ea1i v\u01b0\u1ee3t m\u1ee9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khong_to_chuc_kham_suc_khoe_dinh_ky_cho_nguoi_lao_dong_bi_phat_bao_nhieu_nam_2026\"><\/span><b>Kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb ph\u1ea1t bao nhi\u00eau n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi b\u00e0n \u0111\u1ebfn chuy\u1ec7n h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, kh\u00f4ng ph\u1ea3i l\u1ef1a ch\u1ecdn t\u00f9y \u00fd. Ch\u1ebf t\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP v\u1ec1 vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ph\u00f2ng ng\u1eeba tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 1.000.000 \u0111\u1ed3ng \u0111\u1ebfn 3.000.000 \u0111\u1ed3ng khi vi ph\u1ea1m v\u1edbi m\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 75.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 h\u00e0nh vi kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 ho\u1eb7c kh\u00e1m ph\u00e1t hi\u1ec7n b\u1ec7nh ngh\u1ec1 nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng khi vi ph\u1ea1m v\u1edbi m\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 75.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 h\u00e0nh vi kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi chuy\u1ec3n sang l\u00e0m ngh\u1ec1, c\u00f4ng vi\u1ec7c n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m h\u01a1n ho\u1eb7c sau khi b\u1ecb tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p \u0111\u00e3 ph\u1ee5c h\u1ed3i s\u1ee9c kh\u1ecfe, ti\u1ebfp t\u1ee5c tr\u1edf l\u1ea1i l\u00e0m vi\u1ec7c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng gi\u00e1m \u0111\u1ecbnh y khoa kh\u00e1m gi\u00e1m \u0111\u1ecbnh m\u1ee9c suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3, kho\u1ea3n 11 \u0110i\u1ec1u 33 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Bu\u1ed9c t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe, kh\u00e1m ph\u00e1t hi\u1ec7n b\u1ec7nh ngh\u1ec1 nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 t\u1ef1 th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u00e1m th\u00ec bu\u1ed9c thanh to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe, kh\u00e1m ph\u00e1t hi\u1ec7n b\u1ec7nh ngh\u1ec1 nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u91cd\u8981\u63d0\u793a\uff1a<\/b><span style=\"font-weight: 400;\"> M\u1ee9c ph\u1ea1t tr\u00ean l\u00e0 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi <\/span><b>c\u00e1 nh\u00e2n<\/b><span style=\"font-weight: 400;\">. C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP, <\/span><b>m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c b\u1eb1ng 02 l\u1ea7n m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m \u0111\u1ecbnh k\u1ef3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c ph\u1ea1t n\u1ebfu kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m \u0111\u1ecbnh k\u1ef3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u76ee\u7684<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t cho m\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ed5ng m\u1ee9c ph\u1ea1t t\u1ed1i \u0111a<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 1 \u0111\u1ebfn 3 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">75 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7ec4\u7ec7\u548c\u4f01\u4e1a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 2 \u0111\u1ebfn 6 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> C\u00f4ng ty C c\u00f3 40 lao \u0111\u1ed9ng, kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 n\u0103m 2026. M\u1ee9c ph\u1ea1t t\u00ednh theo \u0111\u1ea7u ng\u01b0\u1eddi v\u1edbi t\u1ed5 ch\u1ee9c l\u00e0 2 &#8211; 6 tri\u1ec7u \u0111\u1ed3ng \u00d7 40 ng\u01b0\u1eddi = 80 &#8211; 240 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng <\/span><b>b\u1ecb gi\u1edbi h\u1ea1n t\u1ed1i \u0111a 150 tri\u1ec7u \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">. Ngo\u00e0i ti\u1ec1n ph\u1ea1t, C\u00f4ng ty C v\u1eabn <\/span><b>bu\u1ed9c ph\u1ea3i t\u1ed5 ch\u1ee9c kh\u00e1m<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c thanh to\u00e1n chi ph\u00ed n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 t\u1ef1 \u0111i kh\u00e1m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ti\u1ebft ki\u1ec7m chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe th\u1ef1c ch\u1ea5t l\u00e0 \u0111\u1ed5i m\u1ed9t kho\u1ea3n chi c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf l\u1ea5y m\u1ed9t kho\u1ea3n ph\u1ea1t v\u1eeba l\u1edbn h\u01a1n, v\u1eeba kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf, trong khi v\u1eabn ph\u1ea3i chi kh\u00e1m nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_phat_do_khong_to_chuc_kham_suc_khoe_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\"><\/span><b>Ti\u1ec1n ph\u1ea1t do kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e <\/span><b>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/b><span style=\"font-weight: 400;\">, c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, <\/span><b>s\u1ed1 ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh do kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe h\u1eb1ng n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b><span style=\"font-weight: 400;\"> khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1eb7t k\u1ebf to\u00e1n, kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c (TK 811), \u0111\u1ed3ng th\u1eddi k\u1ebf to\u00e1n ph\u1ea3i <\/span><b>\u0111i\u1ec1u ch\u1ec9nh t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span style=\"font-weight: 400;\"> t\u01b0\u01a1ng \u1ee9ng tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5:<\/b><span style=\"font-weight: 400;\"> B\u00fat to\u00e1n ph\u1ea1t <\/span><b>kh\u00f4ng ph\u1ea3i<\/b><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed9t c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean v\u00e0 tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng ghi g\u1ed9p v\u00e0o TK 6428 c\u00f9ng chi ph\u00ed kh\u00e1m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_chung_tu_can_luu_khi_hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien\"><\/span><b>B\u1ed9 ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u khi h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh kho\u1ea3n \u0111\u00fang m\u1edbi l\u00e0 m\u1ed9t n\u1eeda c\u00f4ng vi\u1ec7c. N\u1eeda c\u00f2n l\u1ea1i l\u00e0 ch\u1ee9ng minh \u0111\u01b0\u1ee3c kho\u1ea3n chi khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra. B\u1ed9 h\u1ed3 s\u01a1 t\u1ed1i thi\u1ec3u n\u00ean g\u1ed3m:<\/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 t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf ph\u00fac l\u1ee3i ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 c\u00f3 n\u1ed9i dung v\u1ec1 kh\u00e1m s\u1ee9c kh\u1ecfe cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh ho\u1eb7c k\u1ebf ho\u1ea1ch t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe do ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t; n\u1ebfu chi t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i c\u1ea7n c\u00f3 quy\u1ebft \u0111\u1ecbnh chi qu\u1ef9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 v\u1edbi c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh, k\u00e8m bi\u00ean b\u1ea3n nghi\u1ec7m thu, thanh l\u00fd (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n do c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch nh\u00e2n vi\u00ean tham gia kh\u00e1m, \u0111\u1ed1i chi\u1ebfu v\u1edbi danh s\u00e1ch lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 b\u1ea3ng l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n, \u01b0u ti\u00ean chuy\u1ec3n kho\u1ea3n t\u1eeb t\u00e0i kho\u1ea3n doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3 kh\u00e1m ho\u1eb7c b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p s\u1ee9c kh\u1ecfe \u0111\u1ec3 ch\u1ee9ng minh d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p nh\u1ecf ch\u01b0a c\u00f3 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch, ph\u1ea7n l\u1edbn c\u00e1c l\u1ed7i tr\u00ean xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c thi\u1ebfu ng\u01b0\u1eddi r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3. Ch\u00ednh v\u00ec v\u1eady, doanh nghi\u1ec7p c\u00e2n nh\u1eafc<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-dich-vu-ke-toan-ngoai\/\"> \u5916\u5305\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, kinh nghi\u1ec7m \u0111\u1ec3 ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb ngay t\u1eeb kh\u00e2u ph\u00e1t sinh thay v\u00ec s\u1eeda sai v\u00e0o cu\u1ed1i n\u0103m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC xoay quanh ba \u0111i\u1ec3m c\u1ed1t l\u00f5i.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 nh\u1ea5t, kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n ri\u00eang: \u0110\u00e2y l\u00e0 chi ph\u00ed ph\u00fac l\u1ee3i, h\u1ea1ch to\u00e1n v\u00e0o TK 642 (\u0111i\u1ec3n h\u00ecnh l\u00e0 TK 6428) ho\u1eb7c chi t\u1eeb TK 3532 &#8211; Qu\u1ef9 ph\u00fac l\u1ee3i t\u00f9y ngu\u1ed3n chi;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, khi ghi v\u00e0o chi ph\u00ed, kho\u1ea3n chi ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 n\u1eb1m trong m\u1ee9c kh\u1ed1ng ch\u1ebf chi ph\u00fac l\u1ee3i theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf TNDN 2025;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee9 ba, kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 c\u00f3 th\u1ec3 khi\u1ebfn doanh nghi\u1ec7p b\u1ecb ph\u1ea1t \u0111\u1ebfn 150 tri\u1ec7u \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP v\u00e0 kho\u1ea3n ph\u1ea1t n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, m\u1ed9t b\u00fat to\u00e1n nh\u1ecf nh\u01b0ng ch\u1ea1m \u0111\u1ebfn c\u1ea3 ngh\u0129a v\u1ee5 lao \u0111\u1ed9ng l\u1eabn ngh\u0129a v\u1ee5 thu\u1ebf. N\u1ebfu doanh nghi\u1ec7p c\u1ea7n m\u1ed9t \u0111\u1ed9i ng\u0169 theo d\u00f5i xuy\u00ean su\u1ed1t t\u1eeb ch\u1ee9ng t\u1eeb, \u0111\u1ecbnh kho\u1ea3n \u0111\u1ebfn quy\u1ebft to\u00e1n,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng r\u00e0 so\u00e1t v\u00e0 chu\u1ea9n h\u00f3a to\u00e0n b\u1ed9 nh\u00f3m chi ph\u00fac l\u1ee3i tr\u01b0\u1edbc khi s\u1ed5 \u0111\u01b0\u1ee3c kh\u00f3a.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_chi_phi_kham_suc_khoe_cho_nhan_vien\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dinh_khoan_chi_phi_kham_suc_khoe_vao_chi_phi_quan_ly_doanh_nghiep_nhu_the_nao\"><\/span><b>\u0110\u1ecbnh kho\u1ea3n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c c\u1ee7a chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p: N\u1ee3 TK 6428 \/ C\u00f3 TK 111, 112, 331.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_kham_suc_khoe_tu_Quy_phuc_loi_hach_toan_ra_sao\"><\/span><b>Chi kh\u00e1m s\u1ee9c kh\u1ecfe t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i h\u1ea1ch to\u00e1n ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3532 &#8211; Qu\u1ef9 ph\u00fac l\u1ee3i \/ C\u00f3 TK 111, 112, 331 theo s\u1ed1 ti\u1ec1n th\u1ef1c chi tr\u1ea3 cho d\u1ecbch v\u1ee5 kh\u00e1m s\u1ee9c kh\u1ecfe.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_khong_to_chuc_kham_suc_khoe_dinh_ky_bi_phat_bao_nhieu\"><\/span><b>Doanh nghi\u1ec7p kh\u00f4ng t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 b\u1ecb ph\u1ea1t bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 33 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c b\u1ecb ph\u1ea1t t\u1eeb 2 \u0111\u1ebfn 6 tri\u1ec7u \u0111\u1ed3ng cho m\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng, t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 150 tri\u1ec7u \u0111\u1ed3ng, \u0111\u1ed3ng th\u1eddi bu\u1ed9c t\u1ed5 ch\u1ee9c kh\u00e1m ho\u1eb7c thanh to\u00e1n chi ph\u00ed kh\u00e1m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_phat_do_khong_kham_suc_khoe_co_duoc_tinh_vao_chi_phi_duoc_tru_khong\"><\/span><b>Ti\u1ec1n ph\u1ea1t do kh\u00f4ng kh\u00e1m s\u1ee9c kh\u1ecfe c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf TNDN 2025, kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_kham_suc_khoe_co_bi_khong_che_khi_tinh_thue_TNDN_khong\"><\/span><b>Chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe c\u00f3 b\u1ecb kh\u1ed1ng ch\u1ebf khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3. \u0110\u00e2y l\u00e0 chi ph\u00ed ph\u00fac l\u1ee3i, n\u00ean thu\u1ed9c nh\u00f3m &#8220;chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng&#8221;. Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf TNDN 2025.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1m s\u1ee9c kh\u1ecfe cho nh\u00e2n vi\u00ean l\u00e0 nghi\u1ec7p v\u1ee5 t\u01b0\u1edfng \u0111\u01a1n gi\u1ea3n nh\u01b0ng l\u1ea1i khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n l\u00fang t\u00fang k\u1ec3 t\u1eeb khi Th\u00f4ng t\u01b0 99\/2025\/TT-BTC thay th\u1ebf ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u0169, b\u1edfi v\u0103n b\u1ea3n m\u1edbi kh\u00f4ng c\u00f3 m\u1ed9t t\u00e0i kho\u1ea3n ri\u00eang d\u00e0nh cho kho\u1ea3n chi n\u00e0y. Ch\u1ecdn sai t\u00e0i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10047,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10046","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10046","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=10046"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10046\/revisions"}],"predecessor-version":[{"id":10050,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10046\/revisions\/10050"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/10047"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=10046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=10046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=10046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}