Htfdng din nghigp vu
Quyet toan thue Thu nhap doanh nghiep vdi viec hach toan ke toan
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C^c khoan chi khfing duoc trCf khi xac djnh TN chju thul Thug TNdStnOp cho phan TN nhan d nif6c ngoai . cac khoan digu chfnh lam tang loi nhuSn tarOc thug khie
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khdng duoc khS'u trijr khi xac dinh TN chiu thudTNDN.
Chi NL, VL, HH, ph&i vugt miic tieu hao hgp ly: DN tu xay dung, quan ly dinh mitc tieu hao (DMTH) nguyen lieu, vat lieu, nhien lieu, nang lugng, hang hoa su dung vao SXKD dinh miic nay dugc xay dung tit diu nam hoac d^u ky san XU& (SX) san ph&i va luu tai DN d6ng thcfi xuSft trinh ddy dii vdi ca quan thu^ (CQT) khi CQT yeu cdu.
Rieng dinh miic chinh ciia nhiing san phdm chu y^u cua DN thi DN CO trach nhiem thdng bao cho CQT quan ly true ti^p trong thcfi han 3 thang k^ tit khi bat ddu di vao SXKD. Danh muc dinh miic chinh ciia nhiing san phdm chu y^u ciia DN do DN quy^t dinh. Trucfng hgp DN trong thdi gian SXKD co di6u chinh, b6 sung DMIH nguyen vdt lieu da thdng bao vdi CQT thi phai thdng bao lai cho CQT quan ly true ti^p big^t. Thcfi han cudi ciing ciia viec thdng bao cho CQT viec di6u chinh, bd sung DMTH la thdi han
ndp td khai quy^t toan thudTNDN theo quy dinh cua nam quyeft toan.
Trudng hgp mdt sd NL, VL, HH Nha nudc da ban hanh DMTH thi thuc hien theo dinh miic cua Nha nudc da ban hanh.
Chi phi cua DN mua hang hoa, dich vu khdng cd hoa dcfn, dugc phep lap Bang ke thu mua hang hoa, dich vu mua vao nhung khdng lap B ^ g ke kem theo chiing tur thanh toan cho co sd, ngudi ban hang, cung cdp dich vu trong cac trudng hgp: mua hang hoa la ndng san, ldm san, thuy san ciia ngudi SX, danh bdt true ti^p ban ra; mua san phdm thu cdng lam bang day, coi, tre, mia, la, song, may, rcfm, vd dOra, sg diia hoac nguyen Ueu tan dung tit san phdm ndng nghiep ciia ngudi SX diu cdng khdng kinh doanh true ti^p ban ra; mua ddt, da, eat, soi eua ngudi ddn tu khai thac true ti^p ban ra; mua ph^ lieu eua ngudi true ti^p thu nhat; mua dd diing, tai san cua hd gia dinh, ca nhan da qua svr dung true tiip ban ra va mdt sd dich vu mua eua ea nhan
khdng kinh doanh. Bang ke thu mua hdng hod, dich vu do nguM dai dien theo phdp luat hoac ngudi dugc uy quy^n eua DN kf vd chiu trdch nhiem trudc phdp ludt \i tinh chinh xac, trung thuc. Trudng hgp gia mua hdng hod, dich vu tren bang ke cao hcfn gid thi trudng tai thdi di^m mua hdng thi CQT can cii vao gia thi trudng tai thdi di^m mua hang, dich vu ciing loai hoac tucfng tu tren thi trudng xac dinh lai miie gia d^ tinh lai chi phi hgp ly khi xac dinh TN chiu thul
Chi tiin luong, ti^n edng thudc mdt trong eae trudng hgp sau:
a) Chi ti^n luong, tidn edng, cae khoan hach toan khac de tra cho ngudi lao ddng nhung thue ti khdng chi tra hoac khdng co hoa don, chiing tii theo quy dinh eua phap ludt.
b) Cdc khoan tidn thudng cho ngudi lao ddng khdng dugc ghi cu thi diin kien dugc hudng va miic dugc hudng tai mdt trong cac hd so sau: Hgp ddng lao ddng; Thoa udc lao ddng tap thi; Quy chd tai chinh cua Cty, Tdng cty, TBKT, Quy chi thudng do Chu tich Hdi ddng quan tri (HDQT), Tdng GD, GD quy dinh theo quy chd tai ehinh eua Cty, Tdng Qy.
c) Trudng hgp DN ed trich lap quy du phdng dl bd sung vao quy tidn lucfng cua nam sau lidn kd nhdm bao dam viee tra lucfng khdng bi gian doan va khdng sit dung vao muc dich khac thi quy du phdng dugc trich Idp nhung khdng qua
17% quy tidn luong thue hien. Quy
Hpc vien Tdi chfnh
^f^t- ckl C/ie todn V C/tiem todn Ao tkdna 40/2044
HUdng ddn nghl6p vu
tidn luong thue hien Id tdng sd tidn lucfng thuc td da ehi trd cua nam quydt todn dd ddn thdi han cudi eilng ndp hd so quydt todn theo quy dinh (Ididng bao gdm sd tidn trich Idp quy du phdng tidn lucfng ciia nam trudc ehi trong nam quydt todn thud). Trudng hgp quy tidn lucfng ciia DN da dugc duyet theo quy dinh thi viec trich lap du phdng quy tidn lucfng phai dam bao nguyen tdc sd tidn trich lap du phdng cdng tdng sd tidn luong, tidn cdng thuc td da chi tra ddn thdi han ndp hd sa quydt todn khdng vugt qud tdng tidn lucfng, tidn cdng phai trd cho ngudi lao ddng theo quy tidn luang da dugc duyet (ndu cd). Viec trich lap du phdng tidn luong phai ddm bdo sau khi trich lap DN khdng bi Id, ndu DN bi Id thi khdng dugc trich dii 17%. Trudng hgp nam trudc DN cd trich lap quy du phdng tidn luong nhung ddn ngdy 31/12 ciia ndm sau DN chua sir dung hoac sir dung khdng hdt quy du phdng tidn luong thi DN phai ghi giam chi phi ciia nam sau.
d) Tidn lucfng, tidn edng ciia ehii DN tu nhan, ehii cty trdch nhidm hiiu han la thanh vien (do mdt cd nhdn ldm ehii); thu lao tra cho cdc sang Idp vien, thanh vien ciia hdi ddng thdnh vien, HDQT khdng true tidp tham gia didu hdnh SX, kinh doanh hang hod, dich vu. Trudng hgp hgp ddng lao ddng ciia DN k^
vdi lao ddng la ngudi nudc ngodi ed ghi khoan chi vd tidn hoc cho con ciia ngudi nude ngodi hoc tai Viet Nam theo bdc hgc phd thdng dugc DN tra ed tinh chdt tidn luong, tidn cdng, khoan ehi ndy khdng trdi vdi cdc quy dinh ciia phdp ludt vd tidn luong, tidn edng vd ed ddy dii chiing tii theo quy dinh thi dugc tinh vdo chi phi dugc trii khi xdc dinh TN chiu thud TNDN.Trudng hgp hgp ddng lao ddng ciia DN k^ vdi ngudi lao ddng cd ghi khoan chi vd tidn nha do DN tra cho ngudi lao ddng, khoan chi tra ndy ed tinh chdt tidn luong, tidn cdng, khdng trdi vdi cac quy dinh cua phdp ludt vd tidn luong, tidn cdng va cd ddy dii chiing txt theo quy dinh thi dugc tinh vdo
chi phi dugc trii khi xdc dinh TN chiu thudTNDN.
Phdn ehi trang phuc bdng hidn vdt cho ngudi lao ddng khdng cd hod don, chiing tir, phdn chi trang phuc bdng tidn, bdng hien vdt cho ngudi lao ddng vugt qud 05 (ndm) tridu ddng/ngudi/nam.Trudng hgp DN cd chi trang phuc ea bdng tidn vd hien vdt cho ngudi lao ddng thi miie chi tdi da dd tinh vdo ehi phf dugc trCt khi xdc dinh TN chiu thud khdng vugt qud 05 (ndm) uieu ddng/ngudi^dm. EX5i vdi nhirng ngdnh kinh doanh ed tinh chdt dac thii thi chi phi ndy dugc thuc hien theo quy dinh cu thd eua Bd Tdi chinh.
Chi thudng sdng kidn, cai tidn md DN khdng cd quy chd quy dinh eu thd vd viec chi thudng sdng kidn, cdi tidn, khdng cd hdi ddng nghiem thu sdng kidn, edi tidn.
Chi mua bdo hidm nhdn thg cho ngudi lao ddng.
Chi phu cdp tdu xe di nghi phep khdng diing theo quy dinh ciia Bd Luat Lao ddng; I^dn chi phu cdp cho ngudi lao ddng di cdng tdc trong nudc vd nudc ngodi vugt qud 2 Idn miic quy dinh theo hudng ddn ciia Bd Tdi ehinh ddi vdi can bd cdng chiic, vien chiic Nhd nudc. Chi phi di lai vd tidn thue chd d cho ngudi lao ddng di cdng tdc ndu ed ddy dii hda don chiing tii hgp phdp theo quy dinh dugc tinh vdo ehi phi dugc trii khi xdc djnh TN chiu thud.
Trudng hgp DN cd khodn tidn di lai vd tidn d cho ngudi lao ddng thi dugc tinh vdo chi phi dugc trii khoan chi khodn tidn di lai vd tidn d theo quy dinh ciia Bd Tdi ehinh ddi vdi cdn bd edng chiic, vien chiic Nhd nudc.
Cdc khoan chi sau khdng diing ddi tugng, khdng diing muc dich hoac miic chi vugt qud quy dinh.
a) Cdc khoan chi them cho lao ddng nii dugc tinh vdo chi phi dugc trir bao gdm: Chi cho cdng tdc ddo tao lai nghd cho lao ddng nu trong trudng hgp nghd cu khdng cdn phil hgp phai chuydn ddi sang nghd khdc theo quy hoach phdt tridn cua DN. Khoan ehi ndy bao gdm: hoc phi (ndu cd) + chdnh Idch tidn luong ngach bdc (dam bao 100% luong
cho ngudi di hgc); Chi phi tidn luong vd phu cdp (ndu ed) cho gido vien day d nhd trd, mdu gido do DN td chiic vd qudn 1^; Chi phi td chiic khdm siic khod them trong ndm nhu khdm bdnh nghd nghiep, man tinh hoac phu khoa cho nfl: cdng nhdn vien; Chi bdi dudng cho lao ddng nil sau khi sinh con Idn thii nhdt hoac Idn thir hai; Phu cdp ldm thdm gid cho lao ddng nO trong tnidng hgp vl \f do khdch quan ngudi lao ddng nCi khdng nghi sau khi sinh eon, nghi cho con bd md d lai ldm viec cho DN dugc tra theo chd dd hien hdnh; kd cd trudng hgp tra luong bang san phdm md lao ddng nu: vdn ldm viec trong thdi gian khdng nghi theo chd dd.
b) Cdc khoan chi thdm cho ngudi ddn tdc thidu sd dugc tinh vdo chi phi dugc trir bao gdm: hoc phi di hgc (ndu cd) cdng chdnh lech tidn luong ngach bdc (dam bao
100% luong cho ngudi di hgc); tidn hd trg vd nhd d, BHXH, BHYT cho ngudi ddn tdc thidu sd trong trudng hgp ehua dugc Nha nudc hd trg theo chddd quy dinh.
Phdn trich ndp cdc qui bao hidm bat budc cho ngudi lao ddng vugt mure quy dinh, phdn trich ndp KPCD cho ngudi lao ddng vugt miic quy dinh. Phdn chi ddng gdp hinh thdnh ngudn chi phi qudn ly cho cdp tren vugt qud miie quy dinh ciia CO quan quan ly cdp tren; chi ddng gdp vdo cae quy ciia Hiep hdi (cdc Hiep hdi ndy dugc thdnh Idp theo quy dinh cua phdp ludt) vugt qud miic quy dinh ciia hiep hdi.-hdn ddng gdp hinh thdnh ngudn chi phi quan ly cho cdp tren la phdn ddng gdp ciia DN thudc cdc TDKT Nha nudc, Cty TNHH mdt thdnh vidn do Nhd nudc ldm chu sd hiiu dugc thdnh Idp theo quy dinh ciia co quan Nhd nudc cd thdm quydn; phdn ddng gdp ciia cdc DN thudc cac Tdng cty thdnh Idp theo (JD sd 90, ( ^ sd 91 ciia Thii tudng Chinh phii; phdn ddng gdp ciia DN true thudc cdc Bd chii quan.
Chi tra tidn dien, tidn nudc d^i vdi nhiing hgp ddng didn nudc do chii sd hihi cho thue dia didm SXKD
^ ^ cki C/(e todn V ^Uetn todn Ao tkdna 40/2044
Htfoing din nghiSp vu
k^ true tidp vdi don vi cung cdp didn, nudc khdng cd dii chiing tiir thudc mdt trong cdc trudng hgp sau:
a) Trudng hgp DN thue dia didm SXKD true tidp thanh todn tidn dien, nudc cho nha cung cdp dien, nudc khdng cd bang ke (theo mdu sd 02/TNDN ban hdnh kem theo Thdng tu ndy) kdm theo cdc hod don thanh todn tidn dien, nudc vd hgp ddng thue dia didm SXKD.
b) Trudng hgp DN thud dia didm SXKD thaiih todn tidn didn, nude vdi ehii sd him cho thue dia didm kinh doanh khdng cd bang ke (theo mdu sd 02/TNDN ban hanh kem theo Thdng tu ndy) kem theo chiing tir thanh todn tidn dien, nudc ddi vdi ngudi cho thue dia didm SXKD phil hgp vdi sd lugng didn, nudc thuc td tieu thu va hgp ddng thue dia didm SXKD.
Phdn chi phi thue TSCD vugt qud miic phdn bd theo sd nam ma ben di thue tra tidn trudc.
Phdn chi phi tra lai tidn vay vdn SXKD ciia ddi tugng khdng phai la td chiic tin dung hoac td chiic kinh td vugt qud 150% miic lai sudt co ban do NHNN Viet Nam cdng bd tai thdi didm vay.
Chi tra lai tidn vay dd gdp vdn didu le hoac ehi tra lai tidn vay tuong ling vdi phdn vdn didu le da dang ky edn thidu theo tidn dd gdp vdn ghi trong didu le cua DN kd ca trudng hgp DN da di vao SXKD.
- Trich, lap va sxt dung cdc khoan du phdng giam gid hang tdn kho, du phdng tdn thdt cdc khoan ddu tu tai ehinh, du phdng ng phai thu khd ddi vd du phdng bao hanh san phdm, hang hod, cdng trinh xdy Idp khdng theo dung hudng ddn ciia Bd Tai chinh vd trich Idp du phdng.
- Trich, Idp vd sii dung quy du phdng trg cdp mdt viee lam vd ehi trg cdp thdi viee cho ngudi lao ddng khdng theo diing chddd hien hanh.
Cdc khoan chi phi trich trudc theo ky han ma ddn ky han chua chi hoac chi khdng hdt.Cde khoan trich trudc bao gdm: trich trudc vd siia chGa Idn TSCD theo chu ky, cac khoan trich trudc ddi vdi hoat ddng da hach todn doanh thu nhung cdn
tidp tuc phai thuc hien nghia vu theo hgp ddng vd cdc khoan trich trudc khdc. Tnidng hgp DN cd phdt sinh hoat ddng SXKD da ghi nhdn doanh tiiu tinh thud TNDN nhung chua phdt sinh ddy dii chi phi thi dugc trich trudc cdc khodn chi phi theo quy dinh vdo chi phi dugc trii tuong ling vdi doanh thu da ghi nhdn khi xdc dinh TN chiu thud TNDN. Khi kdt tJiuc hgp ddng, DN phdi tinh todn didu chinh, xdc dinh chfnh xdc sd thudTNDN phdi ndp dua tren cdc hod don, chiing tii hgp phdp thue td da phdt sinh theo diing quy dinh. Ddi vdi nhiing TSCD viec siia chQa cd tinh chu ky thi DN dugc trich trudc ehi phi siia chiia theo du todn vdo chi phi hdng nam.
Ndu sd thuc chi siia cliua Idn hon sd trich theo du todn thi DN dugc tinh them vdo chi phi dugc trii sd chenh lech nay.
Phdn ehi quang cdo, tidp thi, khuydn mai, hoa hdng mdi gidi; chi tidp tan, khdnh tidt, hdi nghi; chi hd trg tidp thi, chi hd trg chi phi, chidt khdu tiianii todn; ehi bao bidu, bdo tang ciia co quan bdo ehi hen quan true tidp ddn hoat ddng SXKD vugt qua 10% tdng sd ehi dugc trii; ddi vdi DN thanh lap mdi la phdn ehi vugt qua 15% trong ba nam ddu, kd tit idii dugc thanh Idp. Tdng sd ehi dugc trit khdng bao gdm eae khoan chi khdng chd quy dinh tai didm nay; ddi vdi hoat ddng thuang mai, tdng sd ehi dugc trit khdng bao gdm gid mua ciia hang hod bdn ra; Cdc khoan ehi quang cdo, tidp thi, khuydn mai, hoa hdng mdi gidi bi khdng chd neu tren khdng bao gdm hoa hdng mdi gidi bao hidm theo quy dinh ciia phdp ludt vd kinh doanh bao hidm; hoa hdng tra cho eae dai If ban hdng diing gid; eac khoan chi sau phdt sinh trong nudc hoac ngoai nudc (ndu ed): Chi phi ngliien ciiu thi trudng: tham dd, khao sdt, phdng vdh, thu thap, phan tich va ddnh gid thdng tin; ehi phi phdt tridn vd hd trg nghien ciiu thi trudng; chi phi thue tu vdh thue hien cdng viee nghien ciiu, phdt tridn va hd trg nghien ciiu thi trudng; Chi phf trung bay, gidi thieu san phdm
vd td chiic hdi chg, tridn lam thuang mai: ehi phi md phdng hoac gian hdng trung bdy, gidi thieu san phdm; chi phi tliue khdng gian dd trung bdy, gidi thieu sdn phdm; ehi phi vdt lieu, cdng cu hd trg trung bdy, gidi thieu sdn phdm; ehi phi vdn chuydn sdn phdm tnmg bdy, gidi thidu.
Miic gidi han 15% trong 3 ndm ddu chi dp dung ddi vdi DN mdi thdnh lap dugc cdp gidy chiing nhdn dang k^ kinh doanh kd tit ngdy 01/01/2009, khdng dp dung ddi vdi DN dugc thdnh Idp mdi do hgp nhdt, chia, tdeh, sdp nhdp, chuydn ddi hinh thiic DN, chuydn ddi sd him.
Ld chenh lech TGHD do ddnh gid lai sd du cudi nam Id: tidn mat, tidn gih, tidn dang chuydn, cdc khoan ng phai thu cd gdc ngoai te;
Id chenh lech ty gid phdt smh trong qua trinh ddu tu XDCB dd hinh thanh TSCD md TSCD nay ehua dua vdo SXKD (khdng phdn biet DN chua di vdo hoat ddng SXKD hay da di vao hoat ddng SXKD).
Chi tai trg cho gido due khdng diing ddi tugng quy dinh tai khoan a muc nay hoac khdng ed hd so xdc dinh khoan tai trg neu tai didm b dudi day:
a) Tdi trg cho gido due gdm: tai trg cho cdc trudng hgc cdng Idp, ddn lap va tu thue thudc he thdng gido due qudc dan theo quy dinh ciia phdp luat vd gido due ma khoan tai trg nay khdng phai la dd gdp vdn, mua cd phdn trong cdc trudng hgc; Tai trg co sd vat chdt phuc vu giang day, ligc tdp va hoat ddng ciia trudng hgc; Tdi trg cho cdc hoat ddng thudng xuydn ciia trudng; Tai trg hgc bdng cho hgc sinh, sinh vien thudc cdc CO sd gido due phd thdng, CO sd gido due nghd nghidp va co sd sd gido due dai hoc dugc quy dinh tai Ludt Gido due true tidp cho hgc sinh, sinh vien hoac thdng qua co quan, td chiic cd chiie nang huy ddng tai trg theo quy dinh ciia phdp ludt; Tai trg cho cac cudc thi vd cdc mdn hoc dugc giang day trong trudng hgc ma ddi tugng tham gia du thi la ngudi hoc; tai trg dd thanh Idp cdc Quy khuydn hgc giao due
t/e^i c/u C/Ce todn V CtCiSm todn Ao tkdna 40/2044
HUdng ddn nghl6p vu
theo quy dinh ciia phdp ludt vd gido due ddo tao.
b) Hd so xdc dinh khodn tdi trg cho gido due gdm: Bidn bdn xdc nhdn khoan tdi trg cd chu' k^ ciia ngudi dai dien co sd kinh doanh Id nhd tdi trg, dai dien ciia co sd gido due hgp phdp Id don vi nhdn tdi trg, hgc sinh, sinh vien (hoac co quan, td chiic cd chiic nang huy ddng tdi trg) nhan tdi trg (theo mdu sd 03/TNDN ban hdnh kdm theo Thdng tu ndy); kdm theo hod don, chiing tit mua hdng hod (ndu tdi trg bdng hidn vat) hoac chimg tit chi tidn (ndu tdi trg bang tidn).
Chi tdi trg cho y td khdng diing ddi tugng quy dinh tai khoan a muc ndy hoac khdng cd hd so xdc dinh khoan tai trg neu tai didm b dudi day:
a) Tai ug cho y td gdm: tdi trg cho cdc CO sd y td dugc thanh Idp theo quy dinh plidp ludt vd y td ma khoan tdi trg ndy khdng phai la dd gdp vdn, mua ed phdn trong cdc benh vien, trung tdm y tddd; tai trg thidt bi y td, dung eu y td, thudc chOa bdnh; tai trg cho cac hoat ddng thudng xuyen ciia benh vien, trung tdm y td; chi tdi trg bdng tidn cho ngudi bi benh thdng qua mdt co quan, td chiic cd chiic nang huy ddng tai trg theo quy dinh ciia phdp ludt.
b) Hd so xdc dinh khoan tai trg cho y td gdm: Bien ban xdc nhan khoan tai trg ed chir k^ ciia ngudi dai dien DN la nhd tai trg, dai dien ciia don vi nhdn tdi trg (hoac co quan, td chiic cd chiic nang huy ddng tdi tig) theo mdu sd 04/rNDN ban hanh kem theo Thdng tu ndy kem theo hod don, chimg tit mua hdng hod (ndu tdi trg bdng hien vdt) hoac chiing tit chi tidn (ndu tdi u-g bang tidn).
Chi tdi trg cho viec khdc phuc hdu qua thien tai khdng dung ddi tugng quy dinh tai khoan a muc ndy hoac khdng cd hd so xdc dinh khoan tai trg neu tai didm b dudi ddy:
a) Tdi trg cho khdc phuc hau qua thien tai gdm: tai trg bang tidn hoac hidn vdt dd khde phuc hdu qua thidn tai true tidp cho td chiic dugc thanh Idp vd hoat ddng theo quy dinh ciia phdp ludt; cd nhdn bi thidt hai do
thien tai thdng qua mdt co quan, td chiic ed chiifc ndng huy ddng tdi trg theo quy dinh ciia phdp ludt.
b) Hd so xdc dinh khodn tdi trg cho viec khde phuc hdu qud thien tai gdm: Bien b ^ xdc nhdn khodn tdi trg cd chu: k^ ciia ngudi dai dien DN Id nhd tdi trg, dai dien ciia td chtic bi thiet hai do thien tai (hoac co quan, td chiic cd chiic nang huy ddng tdi trg) Id don vi nhdn tdi trg (theo mdu sd 05/TNDN ban hdnh kdm theo Thdng tu ndy) kdm theo hod don, chimg til mua hdng hod (ndu tdi trg bdng hidn vdt) hoac chiing tir chi tidn (ndu tdi tig bdng tidn).
Chi tdi trg ldm nhd tinh nghia cho ngudi nghdo khdng diing ddi tugng quy dinh tai khoan a muc ndy hoac khdng cd hd so xdc dinh khoan tdi trg ndu tai didm b dudi ddy:
a) Ddi tugng nhdn tdi trg Id hd ngheo theo quy dinh ciia Thii tudng Chinh phii. Hinh thiie tdi trg: tdi ug bdng tidn hoac hien vat dd xay nhd tinh nghia cho hd ngheo bdng each true tidp hoac thdng qua mdt co quan, td chiic cd chiie nang huy ddng tdi trg theo quy dinh ciia phdp ludt.
b) Hd so xac dinh khoan tdi trg ldm nhd tinh nghia cho ngudi nghdo gdm: Bien ban xdc nhdn khoan tdi trg ed chu: kf ciia ngudi dai dien DN Id nhd tai trg, ngudi dugc hudng tdi trg (hoac co quan, td chitc ed churc nang huy ddng tdi trg) Id ben nhan tdi U^g (theo mdu sd Od/TNDN ban hdnh kem theo Thdng tu nay); van l>an xdc nhdn hd ngheo ciia chfnh quydn dia phuong; kem theo hod don, chiing tit mua hdng hod (ndu tdi trg bang hien vat) hoac chiing tit chi tidn (ndu tdi trg bdng tidn).
Phdn chi phi qudn ly kinh doanh do cty d nude ngodi phdn bd cho co sd thudng tni tai Viet Nam vugt miic chi phi.
Cdc kiioan chi dugc bii ddp bdng ngudn kinh phi khdc; Cdc khoan da dugc ehi tit quy phdt tridn khoa hgc vd cdng nghe ciia DN.
Cdc khoan chi khdng tuong iing vdi doanh thu tinh thud.
Cdc khoan chi ciia hoat ddng kinh doanh bao hidm, kinh doanh xd sd, kinh doanh chiing khodn vd mdt sd
hoat ddng kinh doanh dac thil khdc khdng thue hien dung theo vdn bdn hudng ddn rieng eiia Bd Tdi chfnh.
Cdc khodn tidn phat vd vi pham hdnh chinh bao gdm: vi pham ludt giao thdng, vi pham chd dd ddng k^' kinh doanh, vi pham chd dd kd todn thdng kd, vi pham phdp ludt vd thud vd cdc khoan phat vd vi pham hdnh chinh khac theo quy dinh ciia phdp ludt.
Khi bdt ddu hoat ddng SXKD, DN chua phdt sinh doanh thu nhung cd phdt sinh cdc khoan chi thudng xuydn dd duy tri hoat ddng SXKD cua DN (khdng phai Id cdc khoan chi ddu tu xay dung dd hinh thdnh TSCD) md cdc khoan chi ndy ddp ung cdc didu kien theo quy dinh thi khoan ehi ndy dugc tinh vdo chi jAf dugc tiix khi xdc dinh TN chiu thud.
Thud GTGT ddu vdo da dugc khdu trii hoac hodn; thud TNDN;
thud TN cd nhdn. Thud TNCN khdng dugc tfnh vdo chi phi dugc tiii khi xdc dinh TN chiu thud Id sd tidn thud do DN khdu trit tren TN ciia ngudi ndp thuddd ndp vdo ngdn sdch nhd nudc. Trudng Iwp DN kf hgp ddng lao ddng quy dinh tidn luong, tidn cdng tra cho ngudi lao ddng khdng bao gdm thud TNCN thi thudTN cd nhan DN ndp thay la khoan chi phf tidn luong dugc tinh vdo chi phi dugc trir khi xdc dinh TN chiu thud, hud TNDN ndp thay nha thdu nudc ngodi (thud nhd thdu) dugc tinh vdo ehi phi dugc trii khi xdc dinh TN chiu ttiud trong trudng hgp thoa thudn tai hgp ddng nha thdu, nhd thdu phu nudc ngodi, doanh thu nhd thdu, nhd thdu phu nudc ngodi nhdn dugc khdng bao gdm thudTNDN (thudnhd thdu).D
Tdi lieu tham khao
Thdng tu sd 6012007m-EnrC ban hdnh ngdy 141612007;
Thdng tu s6' 134l2007m-BrC ban hanh ngdy 2311112007:
Thdng tu sd 130l2008fTT-BTC ban hanh n^ 2611212008;
Thdng tu sd ISaOlinT-BTC ban hdnh ngdy 101212011;
Thdng tu sd' 28l201inT-BrC ban hanh ngdy 281212011.
3aft cki ^{e todn V C/Ciem todn Ao'tkdn^ 40/2044
