{"id":58561,"date":"2026-04-02T10:06:24","date_gmt":"2026-04-02T03:06:24","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=58561"},"modified":"2026-04-09T09:26:20","modified_gmt":"2026-04-09T02:26:20","slug":"huong-dan-mot-so-quy-dinh-phap-ly-moi-ve-thue-thu-nhap-doanh-nghiep-theo-nghi-dinh-320-2025-nd-cp","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-mot-so-quy-dinh-phap-ly-moi-ve-thue-thu-nhap-doanh-nghiep-theo-nghi-dinh-320-2025-nd-cp\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh ph\u00e1p l\u00fd m\u1edbi v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p cho Anh\/Ch\u1ecb c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 c\u00e1c quy \u0111\u1ecbnh c\u1ed1t l\u00f5i c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP. N\u1ed9i dung t\u1eadp trung v\u00e0o hai ph\u1ea7n ch\u00ednh: c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng v\u00e0 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/li>\n<li>Quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf.<\/li>\n<li>Danh m\u1ee5c chi ti\u1ebft c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. N\u1ed9i dung ph\u00e1p l\u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP\u00a0<strong>c\u00f3<\/strong>\u00a0<strong>hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 15\/12\/2025, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2025<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.1 M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>C\u0103n c\u1ee9 theo\u00a0<strong>\u0111i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/strong>\u00a0quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf TNDN nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>Thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 20%,<\/strong>\u00a0tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, 3, 5 \u0111i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/li>\n<li><strong>Thu\u1ebf su\u1ea5t 15%:<\/strong>\u00a0\u00c1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<li><strong>Thu\u1ebf su\u1ea5t 17%:<\/strong>\u00a0\u00c1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<li>Thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed, khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm:\u00a0<strong>25% \u0111\u1ebfn 50%<\/strong>\u00a0t\u00f9y lo\u1ea1i h\u00ecnh v\u00e0 \u0111i\u1ec1u ki\u1ec7n.<\/li>\n<li>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm (bao g\u1ed3m: B\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, wolfram, antimon, \u0111\u00e1 qu\u00fd, \u0111\u00e1 hi\u1ebfm v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) l\u00e0\u00a0<strong>50%<\/strong>. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1ecf c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch thu\u1ed9c giao v\u00e0o l\u00ean \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n,\u00a0<strong>thu\u1ebf su\u1ea5t l\u00e0 40%<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.2 Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.2.1 C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 10\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx?anchor=dieu_10\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP<\/a>, c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Thue-thu-nhap-doanh-nghiep-2025-so-67-2025-QH15-580594.aspx?anchor=dieu_9\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/a>, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ol>\n<li>C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<li>C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: Vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m quy \u0111\u1ecbnh \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m quy \u0111\u1ecbnh k\u1ebf to\u00e1n, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li>C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c; kho\u1ea3n chi \u0111\u00e3 \u0111\u01b0\u1ee3c chi t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi sau:<\/li>\n<\/ol>\n<p>a) Ph\u1ea7n 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 v\u01b0\u1ee3t m\u1ee9c t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"229\">Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam trong k\u1ef3 t\u00ednh thu\u1ebf<\/td>\n<td rowspan=\"2\" width=\"63\">=<\/td>\n<td width=\"258\">Doanh thu t\u00ednh thu\u1ebf c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam trong k\u1ef3 t\u00ednh thu\u1ebf<\/td>\n<td rowspan=\"2\" width=\"46\">x<\/td>\n<td rowspan=\"2\" width=\"134\">T\u1ed5ng s\u1ed1 chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i trong k\u1ef3 t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"258\">T\u1ed5ng doanh thu c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i, bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a c\u00e1c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u1edf c\u00e1c n\u01b0\u1edbc kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>b) Ph\u1ea7n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino v\u01b0\u1ee3t qu\u00e1 4% doanh thu ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino;<\/p>\n<p>c) Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft;<\/p>\n<p>d) Ph\u1ea7n chi cho c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf, bao g\u1ed3m: Chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t; chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, d\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi b\u1ea3o hi\u1ec3m tai n\u1ea1n (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p chi b\u1ea3o hi\u1ec3m tai n\u1ea1n b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh), b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb 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, kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n n\u00e0y) v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>d1) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia cho 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia cho s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng trong n\u0103m;<\/p>\n<p>d2) Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh (kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m tr\u01b0\u1edbc chi trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf);<\/p>\n<p>\u0111) Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c 05 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi \u0111\u1ec3 \u0111\u00f3ng g\u00f3p tham gia b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung theo 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. Ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, v\u1ec1 b\u1ea3o hi\u1ec3m y t\u1ebf \u0111\u1ec3 tr\u00edch n\u1ed9p c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i (b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung b\u1eaft bu\u1ed9c), Qu\u1ef9 b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 Qu\u1ef9 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>\u01111) Kho\u1ea3n tham gia b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung theo 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 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ngo\u00e0i vi\u1ec7c kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y c\u00f2n ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n;<\/p>\n<p>\u01112) Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tham gia b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung theo 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 n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p n\u1ee3 ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c).<\/p>\n<ol start=\"5\">\n<li>Tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng kh\u00f4ng theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng: D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp v\u00e0 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n<li>Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ol>\n<p>a) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<p>Ri\u00eang t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p, bao g\u1ed3m: Nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m, ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, th\u01b0 vi\u1ec7n, nh\u00e0 tr\u1ebb, khu th\u1ec3 thao v\u00e0 c\u00e1c thi\u1ebft b\u1ecb, n\u1ed9i th\u1ea5t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1eafp \u0111\u1eb7t trong c\u00e1c c\u00f4ng tr\u00ecnh n\u00eau tr\u00ean; b\u1ec3 ch\u1ee9a n\u01b0\u1edbc s\u1ea1ch, nh\u00e0 \u0111\u1ec3 xe; xe \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u00e0 \u1edf tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, chi ph\u00ed mua s\u1eafm m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 nh\u1eefng t\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/p>\n<p>b) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh);<\/p>\n<p>c) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh;<\/p>\n<p>d) Ph\u1ea7n tr\u00edch kh\u1ea5u hao kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>d1) Doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u hao nhanh nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea3m b\u1ea3o kinh doanh c\u00f3 l\u00e3i;<\/p>\n<p>d2) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y) th\u00ec chi ph\u00ed mua t\u00e0i s\u1ea3n n\u00eau tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m;<\/p>\n<p>\u0111) Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u0111\u00e1nh gi\u00e1 l\u1ea1i;<\/p>\n<p>e) M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>e1) Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi: Ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng\/xe \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb \u00f4 t\u00f4 d\u00f9ng cho kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4); ph\u1ea7n tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng th\u00ec gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a xe \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng nguy\u00ean gi\u00e1 th\u1ef1c mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u1eeb \u0111i s\u1ed1 kh\u1ea5u hao l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd xe.<\/p>\n<p>\u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng chuy\u00ean kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch v\u00e0 kh\u00e1ch s\u1ea1n l\u00e0 c\u00e1c \u00f4 t\u00f4 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u00ean doanh nghi\u1ec7p m\u00e0 doanh nghi\u1ec7p n\u00e0y trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 \u0111\u0103ng k\u00fd m\u1ed9t trong c\u00e1c ng\u00e0nh ngh\u1ec1: V\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh v\u1eadn t\u1ea3i, h\u00e0nh kh\u00e1ch, du l\u1ecbch, kh\u00e1ch s\u1ea1n. M\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kh\u00e1ch du l\u1ecbch l\u00e0 m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, du thuy\u1ec1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u00e0 h\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 v\u1eadn t\u1ea3i h\u00e0ng ho\u00e1, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n;<\/p>\n<p>e2) \u0110\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t v\u1eeba s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u1eeba s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n di\u1ec7n t\u00edch kh\u00f4ng s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n<p>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf theo \u0111\u00fang m\u1ee9c tr\u00edch kh\u1ea5u hao v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t nh\u01b0 tr\u1ee5 s\u1edf v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng, c\u1eeda h\u00e0ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau: C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t mang t\u00ean doanh nghi\u1ec7p (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t thu\u1ed9c quy\u1ec1n s\u1eed d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p) ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t, m\u01b0\u1ee3n \u0111\u1ea5t gi\u1eefa doanh nghi\u1ec7p v\u1edbi \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ea5t v\u00e0 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u0111i thu\u00ea ho\u1eb7c \u0111i m\u01b0\u1ee3n); c\u00f3 h\u00f3a \u0111\u01a1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng b\u00e0n giao k\u00e8m theo h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3), quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng mang t\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p; c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/p>\n<p>e3) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111ang d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng ph\u1ea3i t\u1ea1m th\u1eddi d\u1eebng do s\u1ea3n xu\u1ea5t theo m\u00f9a v\u1ee5 v\u1edbi th\u1eddi gian d\u01b0\u1edbi 09 th\u00e1ng; t\u1ea1m th\u1eddi d\u00f9ng \u0111\u1ec3 s\u1eeda ch\u1eefa, \u0111\u1ec3 di d\u1eddi di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m, \u0111\u1ec3 b\u1ea3o tr\u00ec, b\u1ea3o d\u01b0\u1ee1ng theo \u0111\u1ecbnh k\u1ef3, v\u1edbi th\u1eddi gian d\u01b0\u1edbi 12 th\u00e1ng, sau \u0111\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ti\u1ebfp t\u1ee5c \u0111\u01b0a v\u00e0o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec trong kho\u1ea3ng th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u00f3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 kho\u1ea3n chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<p>Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, nguy\u00ean nh\u00e2n c\u1ee7a vi\u1ec7c t\u1ea1m d\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u;<\/p>\n<p>e4) Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00f3 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng \u0111\u1ea5t ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c th\u1eddi gian cho thu\u00ea \u0111\u1ea5t ghi trong h\u1ee3p \u0111\u1ed3ng giao \u0111\u1ea5t\/cho thu\u00ea \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edbi, d\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 s\u1eeda ch\u1eefa, \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edbi).<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang v\u00e0 ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac th\u00ec nguy\u00ean gi\u00e1 l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0o s\u1eed d\u1ee5ng. Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n (t\u00e0i s\u1ea3n) ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t\u00e0i s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t\u00e0i s\u1ea3n.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n v\u1ed1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 doanh nghi\u1ec7p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, n\u1ebfu c\u00f3 chuy\u1ec3n giao t\u00e0i s\u1ea3n th\u00ec doanh nghi\u1ec7p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n chuy\u1ec3n giao \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u00edch kh\u1ea5u hao theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.2.2 C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (ph\u1ea7n 2)<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ol start=\"7\">\n<li>C\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n, theo chu k\u1ef3 m\u00e0 \u0111\u1ebfn h\u1ebft k\u1ef3 h\u1ea1n, h\u1ebft chu k\u1ef3 ch\u01b0a chi ho\u1eb7c chi kh\u00f4ng h\u1ebft, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n<\/ol>\n<p>a) C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc bao g\u1ed3m: Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u1ec1 s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n; c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 t\u00ednh doanh thu nh\u01b0ng c\u00f2n ti\u1ebfp t\u1ee5c ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 trong nhi\u1ec1u n\u0103m nh\u01b0ng c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u00e3 t\u00ednh to\u00e0n b\u1ed9 v\u00e0o doanh thu c\u1ee7a n\u0103m thu ti\u1ec1n) v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc kh\u00e1c;<\/p>\n<p>b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u00e3 ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a ph\u00e1t sinh \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed th\u00ec \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc c\u00e1c kho\u1ea3n chi ph\u00ed theo quy \u0111\u1ecbnh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i t\u00ednh to\u00e1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf c\u0103n c\u1ee9 c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng chi ph\u00ed (tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc) ho\u1eb7c gi\u1ea3m chi ph\u00ed (tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc) v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/p>\n<ol start=\"8\">\n<li>Chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ol>\n<p>a) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n<p>b) C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u1eed ng\u01b0\u1eddi sang l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c di chuy\u1ec3n trong n\u1ed9i b\u1ed9 T\u1eadp \u0111o\u00e0n, gi\u1eefa c\u00f4ng ty m\u1eb9 v\u1edbi c\u00f4ng ty con); Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n.<\/p>\n<p>b1) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i trong \u0111\u00f3 c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n h\u1ecdc cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam theo b\u1eadc h\u1ecdc t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p tr\u1ea3 c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p>b2) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u00f3 c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, kho\u1ea3n chi tr\u1ea3 n\u00e0y c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p>b3) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i trong \u0111\u00f3 n\u00eau r\u00f5 doanh nghi\u1ec7p Vi\u1ec7t Nam ph\u1ea3i ch\u1ecbu c\u00e1c chi ph\u00ed v\u1ec1 ch\u1ed7 \u1edf cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian c\u00f4ng t\u00e1c \u1edf Vi\u1ec7t Nam th\u00ec ti\u1ec1n thu\u00ea nh\u00e0 cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam do doanh nghi\u1ec7p Vi\u1ec7t Nam chi tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p>c) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u1ef1c t\u1ebf ch\u01b0a chi; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng. M\u1ee9c d\u1ef1 ph\u00f2ng h\u00e0ng n\u0103m do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n.<\/p>\n<p>Vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9 l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o sau khi tr\u00edch l\u1eadp, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb l\u1ed7, n\u1ebfu doanh nghi\u1ec7p b\u1ecb l\u1ed7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ee7 17%. Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng m\u00e0 sau 6 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft qu\u1ef9 l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh gi\u1ea3m chi ph\u00ed c\u1ee7a n\u0103m sau;<\/p>\n<p>d) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7; th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh;<\/p>\n<p>\u0111) Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m, b\u1eb1ng hi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/p>\n<p>e) Chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn m\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quy ch\u1ebf quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn v\u00e0 kh\u00f4ng c\u00f3 h\u1ed9i \u0111\u1ed3ng nghi\u1ec7m thu s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn;<\/p>\n<p>g) Chi ph\u1ee5 c\u1ea5p ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i \u0111i ngh\u1ec9 ph\u00e9p kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng;<\/p>\n<p>h) Chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c, chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ch\u1ed7 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c (bao g\u1ed3m c\u00f4ng t\u00e1c trong n\u01b0\u1edbc v\u00e0 c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i) n\u1ebfu c\u00f3 ph\u00e1t sinh chi ph\u00ed t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean m\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1edfi c\u00e1 nh\u00e2n b\u1eb1ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec x\u00e1c \u0111\u1ecbnh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau: C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 giao xu\u1ea5t; doanh nghi\u1ec7p c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c; quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n kho\u1ea3n c\u00f4ng t\u00e1c ph\u00ed, mua v\u00e9 ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i b\u1edfi c\u00e1 nh\u00e2n b\u1eb1ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 kho\u1ea3n chi n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thanh to\u00e1n l\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ti\u1ec1n ph\u1ee5 c\u1ea5p;<\/p>\n<p>i) C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb sau \u0111\u00e2y nh\u01b0ng n\u1ebfu chi kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch:<\/p>\n<p>i1) C\u00e1c kho\u1ea3n chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef, bao g\u1ed3m: Chi cho c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o l\u1ea1i ngh\u1ec1 cho lao \u0111\u1ed9ng n\u1eef trong tr\u01b0\u1eddng h\u1ee3p ngh\u1ec1 c\u0169 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang ngh\u1ec1 kh\u00e1c theo quy ho\u1ea1ch ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m h\u1ecdc ph\u00ed (n\u1ebfu c\u00f3) c\u1ed9ng v\u1edbi ch\u00eanh l\u1ec7ch ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch b\u1eadc (\u0111\u1ea3m b\u1ea3o 100% l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111i h\u1ecdc); chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p (n\u1ebfu c\u00f3) cho gi\u00e1o vi\u00ean d\u1ea1y \u1edf nh\u00e0 tr\u1ebb, m\u1eabu gi\u00e1o do doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd; chi ph\u00ed t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe th\u00eam trong n\u0103m nh\u01b0 kh\u00e1m b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, m\u00e3n t\u00ednh ho\u1eb7c ph\u1ee5 khoa cho n\u1eef c\u00f4ng nh\u00e2n vi\u00ean; chi b\u1ed3i d\u01b0\u1ee1ng cho lao \u0111\u1ed9ng n\u1eef sau khi sinh con; ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam gi\u1edd cho lao \u0111\u1ed9ng n\u1eef trong tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do kh\u00e1ch quan ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1eef kh\u00f4ng ngh\u1ec9 sau khi sinh con, ngh\u1ec9 cho con b\u00fa m\u00e0 \u1edf l\u1ea1i l\u00e0m vi\u1ec7c cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1ea3 theo ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m m\u00e0 lao \u0111\u1ed9ng n\u1eef v\u1eabn l\u00e0m vi\u1ec7c trong th\u1eddi gian kh\u00f4ng ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9;<\/p>\n<p>i2) C\u00e1c kho\u1ea3n chi th\u00eam cho lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m: H\u1ecdc ph\u00ed \u0111i h\u1ecdc (n\u1ebfu c\u00f3) c\u1ed9ng v\u1edbi ch\u00eanh l\u1ec7ch ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch b\u1eadc (\u0111\u1ea3m b\u1ea3o 100% l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111i h\u1ecdc); ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1ec1 nh\u00e0 \u1edf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh;<\/p>\n<p>k) Chi tr\u1ea3 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, chi b\u1ed3i th\u01b0\u1eddng, tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi b\u1ecb tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng theo \u0111\u00fang quy \u0111\u1ecbnh;<\/p>\n<p>l) Chi ph\u00ed mua th\u1ebb h\u1ed9i vi\u00ean s\u00e2n g\u00f4n, chi ph\u00ed ch\u01a1i g\u00f4n.<\/p>\n<ol start=\"9\">\n<li>Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n t\u1ed1i \u0111a kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh; chi tr\u1ea3 l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0.<\/li>\n<\/ol>\n<p>a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, trong qu\u00e1 tr\u00ecnh kinh doanh c\u00f3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/p>\n<p>b) Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n t\u1ed1i \u0111a kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>b1) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu th\u00ec to\u00e0n b\u1ed9 l\u00e3i ti\u1ec1n vay l\u00e0 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb;<\/p>\n<p>b2) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n th\u00ec x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: N\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng t\u1ef7 l\u1ec7 (%) gi\u1eefa v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n vay nh\u00e2n v\u1edbi t\u1ed5ng s\u1ed1 l\u00e3i vay; n\u1ebfu doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh m\u1ed9t kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu nh\u00e2n v\u1edbi l\u00e3i su\u1ea5t c\u1ee7a kho\u1ea3n vay nh\u00e2n v\u1edbi th\u1eddi gian g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu.<\/p>\n<ol start=\"10\">\n<li>Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1.<\/li>\n<li>Ph\u1ea7n chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e9p thu h\u1ed3i v\u01b0\u1ee3t qu\u00e1 t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c duy\u1ec7t; tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed kh\u00f4ng quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 thu h\u1ed3i chi ph\u00ed th\u00ec ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t tr\u00ean 35% kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb; c\u00e1c chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed thu h\u1ed3i g\u1ed3m:<\/li>\n<\/ol>\n<p>a) C\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p>b) Chi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc khi h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed c\u00f3 hi\u1ec7u l\u1ef1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/p>\n<p>c) C\u00e1c lo\u1ea1i hoa h\u1ed3ng d\u1ea7u kh\u00ed v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed thu h\u1ed3i theo h\u1ee3p \u0111\u1ed3ng;<\/p>\n<p>d) Chi l\u00e3i \u0111\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 cho t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed;<\/p>\n<p>\u0111) Ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i;<\/p>\n<p>e) C\u00e1c kho\u1ea3n chi kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed thu h\u1ed3i theo Lu\u1eadt D\u1ea7u kh\u00ed, th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed, chi ph\u00ed v\u01b0\u1ee3t t\u1ef7 l\u1ec7 \u0111\u1ec3 l\u1ea1i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf.<\/p>\n<p>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n n\u00e0y.<\/p>\n<ol start=\"12\">\n<li>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo tho\u1ea3 thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, doanh thu c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ol>\n<p>Ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng bao g\u1ed3m ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra c\u1ee7a h\u00e0ng bi\u1ebfu, h\u00e0ng t\u1eb7ng kh\u00f4ng thu ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p ph\u00e1t sinh c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra.<\/p>\n<ol start=\"13\">\n<li>Chi \u0111\u00f3ng g\u00f3p h\u00ecnh th\u00e0nh ngu\u1ed3n chi ph\u00ed qu\u1ea3n l\u00fd cho c\u1ea5p tr\u00ean; ph\u1ea7n chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c H\u1ed9i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2024\/N\u0110-CP ng\u00e0y 08 th\u00e1ng 10 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a H\u1ed9i.<\/li>\n<\/ol>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.2.3 C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb (ph\u1ea7n 3)<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ol start=\"14\">\n<li>Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n, n\u01b0\u1edbc do ch\u1ee7 s\u1edf h\u1eefu l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ol>\n<p>a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh tr\u1ef1c ti\u1ebfp thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 c\u00e1c h\u00f3a \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh;<\/p>\n<p>b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u01b0\u1edbc th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n<ol start=\"15\">\n<li>Ph\u1ea7n chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ph\u00e2n b\u1ed5 theo s\u1ed1 n\u0103m m\u00e0 b\u00ean \u0111i thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/li>\n<\/ol>\n<p>a) \u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n quy \u0111\u1ecbnh b\u00ean \u0111i thu\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n trong th\u1eddi gian thu\u00ea th\u00ec chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea \u0111\u01b0\u1ee3c ph\u00e9p h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed nh\u01b0ng th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m;<\/p>\n<p>b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 c\u00f3 c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0: Chi v\u1ec1 mua v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf, gi\u1ea5y ph\u00e9p chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i, l\u1ee3i th\u1ebf kinh doanh, quy\u1ec1n s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u th\u00ec c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m;<\/p>\n<p>c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 g\u00f3p v\u1ed1n b\u1eb1ng gi\u00e1 tr\u1ecb l\u1ee3i th\u1ebf kinh doanh, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u th\u00ec gi\u00e1 tr\u1ecb l\u1ee3i th\u1ebf kinh doanh, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u g\u00f3p v\u1ed1n kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<ol start=\"16\">\n<li>L\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf, bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u1eeb l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf).<\/li>\n<\/ol>\n<p>a) Trong giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ec3 c\u1ea3 vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 t\u00ednh thu\u1ebf;<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu, kho\u1ea3n cho vay, ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh v\u1edbi t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u.<\/p>\n<ol start=\"17\">\n<li>Chi t\u00e0i tr\u1ee3, chi \u1ee7ng h\u1ed9 \u0111\u1ecba ph\u01b0\u01a1ng, chi \u1ee7ng h\u1ed9 c\u00e1c \u0111o\u00e0n th\u1ec3, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, chi t\u1eeb thi\u1ec7n, tr\u1eeb chi \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m\u00a0\u0111\u00a0kho\u1ea3n\u00a02\u00a0\u0110i\u1ec1u\u00a09 c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh\u00a0n\u00e0y.<\/li>\n<li>Chi v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ol>\n<p>a)\u00a0Khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, doanh nghi\u1ec7p ch\u01b0a ph\u00e1t sinh doanh thu nh\u01b0ng c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p (kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) m\u00e0 c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/p>\n<p>b)\u00a0Tr\u01b0\u1eddng h\u1ee3p trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh kho\u1ea3n chi tr\u1ea3 ti\u1ec1n vay th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, doanh nghi\u1ec7p ph\u00e1t sinh c\u1ea3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u00e0 thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb gi\u1eefa kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u00e0 thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, sau khi b\u00f9 tr\u1eeb ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i ghi gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0.<\/p>\n<ol start=\"19\">\n<li>Kho\u1ea3n chi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu (tr\u1eeb c\u1ed5 phi\u1ebfu thu\u1ed9c lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3) v\u00e0 c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu (tr\u1eeb c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu thu\u1ed9c lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3), mua c\u1ed5 phi\u1ebfu qu\u1ef9, c\u1ed5 phi\u1ebfu mua l\u1ea1i c\u1ee7a ch\u00ednh m\u00ecnh\u00a0v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u0103ng, gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>S\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n v\u01b0\u1ee3t\u00a0m\u1ee9c ti\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kho\u00e1ng s\u1ea3n.<\/li>\n<\/ol>\n<p>a) Khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n\u00a0s\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kho\u00e1ng s\u1ea3n, tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p sau khi quy\u1ebft to\u00e1n th\u00ec s\u1ed1 ti\u1ec1n\u00a0c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n n\u1ed9p b\u1ed5 sung \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh kho\u1ea3n n\u1ed9p b\u1ed5 sung c\u1ee7a doanh nghi\u1ec7p khai th\u00e1c, thu h\u1ed3i kho\u00e1ng s\u1ea3n.<\/p>\n<p>b) Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u00e1c gi\u1ea5y ph\u00e9p khai th\u00e1c kho\u00e1ng s\u1ea3n, v\u0103n b\u1ea3n cho ph\u00e9p khai th\u00e1c, thu h\u1ed3i kho\u00e1ng s\u1ea3n c\u00f2n th\u1eddi h\u1ea1n khai th\u00e1c, thu h\u1ed3i\u00a0kho\u00e1ng s\u1ea3n t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec\u00a0ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n\u00a0t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 ti\u1ec1n\u00a0c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n\u00a0c\u00f2n ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kho\u00e1ng s\u1ea3n\u00a0ph\u00e2n b\u1ed5 \u0111\u1ec1u cho s\u1ed1 n\u0103m c\u00f2n \u0111\u01b0\u1ee3c khai th\u00e1c, thu h\u1ed3i.<\/p>\n<p>c) \u0110\u1ed1i v\u1edbi\u00a0ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo k\u1ef3 t\u00ednh thu\u1ebf\u00a0tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec\u00a0kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i.<\/p>\n<ol start=\"21\">\n<li>C\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh:\u00a0Ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n, h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO\u00a0v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c th\u00f9 kh\u00e1c\u00a0kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh\u00a0c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<\/ol>\n<p>a)\u00a0\u0110\u1ed1i v\u1edbi chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO:<\/p>\n<p>a1) Doanh nghi\u1ec7p BT, BOT, BTO \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO theo th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ph\u00e2n b\u1ed5 chi ph\u00ed l\u00e3i vay c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO theo doanh thu th\u00ec chi ph\u00ed l\u00e3i vay trong k\u1ef3 c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"155\">Chi ph\u00ed l\u00e3i<br \/>\nvay trong k\u1ef3<\/td>\n<td rowspan=\"2\" width=\"46\">=<\/td>\n<td width=\"269\">T\u1ed5ng chi ph\u00ed l\u00e3i vay theo<br \/>\nph\u01b0\u01a1ng \u00e1n t\u00e0i ch\u00ednh<\/td>\n<td rowspan=\"2\" width=\"48\">x<\/td>\n<td rowspan=\"2\" width=\"211\">Doanh thu th\u1ef1c<\/p>\n<p>hi\u1ec7n trong k\u1ef3<\/td>\n<\/tr>\n<tr>\n<td width=\"269\">T\u1ed5ng doanh thu theo<br \/>\nph\u01b0\u01a1ng \u00e1n t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>a2)\u00a0Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay ph\u00e2n b\u1ed5 theo doanh thu th\u00ec vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong su\u1ed1t th\u1eddi gian th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO;<\/p>\n<p>a3)\u00a0Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay theo th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO v\u01b0\u1ee3t m\u1ee9c chi ph\u00ed l\u00e3i vay ph\u00e2n b\u1ed5 theo doanh thu quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 m\u00e0 chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo;<\/p>\n<p>a4)\u00a0Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p>b) C\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh\u00a0theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng\u00a0B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<ol start=\"22\">\n<li>Kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<li>Kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chi, n\u1ed9i dung chi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh, bao g\u1ed3m: Kho\u1ea3n chi cho l\u00e0m th\u00eam gi\u1edd v\u01b0\u1ee3t m\u1ee9c th\u1eddi gian quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng; kho\u1ea3n chi qu\u1ea3ng c\u00e1o trong tr\u01b0\u1eddng h\u1ee3p qu\u1ea3ng c\u00e1o c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1ecb c\u1ea5m qu\u1ea3ng c\u00e1o ho\u1eb7c qu\u1ea3ng c\u00e1o c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd qu\u1ea3ng c\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kho\u1ea3n chi ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c chi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":151,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3287,2636],"ht-kb-tag":[],"class_list":["post-58561","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/151"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=58561"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58561\/revisions"}],"predecessor-version":[{"id":58833,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58561\/revisions\/58833"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=58561"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=58561"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=58561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}