{"id":1008,"date":"2023-11-07T10:47:52","date_gmt":"2023-11-07T03:47:52","guid":{"rendered":"https:\/\/lehoangtuyen.vn\/?p=1008"},"modified":"2023-11-07T10:47:52","modified_gmt":"2023-11-07T03:47:52","slug":"dieu-kien-hach-toan-khoan-chi-tai-tro-cho-giao-duc","status":"publish","type":"post","link":"https:\/\/lehoangtuyen.vn\/ru\/dieu-kien-hach-toan-khoan-chi-tai-tro-cho-giao-duc\/","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n h\u1ea1ch to\u00e1n kho\u1ea3n chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c"},"content":{"rendered":"<p>T\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c l\u00e0 m\u1ed9t trong nh\u1eefng ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i c\u00f3 \u00fd ngh\u0129a cao c\u1ee7a c\u00e1c doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n \u0111\u1ea9y m\u1ea1nh s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng cho \u0111\u1ea5t n\u01b0\u1edbc. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i kho\u1ea3n chi t\u00e0i tr\u1ee3 n\u00e0o c\u0169ng \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 (TNDN) v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ea7u v\u00e0o. V\u1eady \u0111i\u1ec1u ki\u1ec7n h\u1ea1ch to\u00e1n kho\u1ea3n chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c nh\u01b0 th\u1ebf n\u00e0o?<\/p>\n<h2><strong>Quy \u0111\u1ecbnh v\u00e0 nh\u1eefng \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd<\/strong><\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m 2.22 kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNDN, kho\u1ea3n chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c \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 TNDN n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng t\u00e0i tr\u1ee3 l\u00e0 c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c c\u00f4ng l\u1eadp ho\u1eb7c c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c t\u01b0 th\u1ee5c \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c.<\/li>\n<li>M\u1ee5c \u0111\u00edch t\u00e0i tr\u1ee3 l\u00e0 \u0111\u1ec3 h\u1ed7 tr\u1ee3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c nh\u01b0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, trang thi\u1ebft b\u1ecb, h\u1ecdc b\u1ed5ng, t\u00e0i li\u1ec7u, \u0111\u00e0o t\u1ea1o gi\u00e1o vi\u00ean, nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c, t\u1ed5 ch\u1ee9c c\u00e1c cu\u1ed9c thi, s\u00e1ng ki\u1ebfn, d\u1ef1 \u00e1n gi\u00e1o d\u1ee5c, v.v.<\/li>\n<li>Kho\u1ea3n chi t\u00e0i tr\u1ee3 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<li>C\u00f3 h\u1ee3p \u0111\u1ed3ng t\u00e0i tr\u1ee3 ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c nh\u1eadn t\u00e0i tr\u1ee3 v\u1ec1 s\u1ed1 ti\u1ec1n, m\u1ee5c \u0111\u00edch, th\u1eddi gian v\u00e0 ph\u01b0\u01a1ng th\u1ee9c t\u00e0i tr\u1ee3.<\/li>\n<li>C\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 ghi nh\u1eadn vi\u1ec7c t\u00e0i tr\u1ee3 nh\u01b0 bi\u00ean lai, phi\u1ebfu chi, b\u1ea3ng k\u00ea, v.v.<\/li>\n<\/ul>\n<p>Ngo\u00e0i ra, theo quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft b \u0111i\u1ec3m 2.22 kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, c\u00e1c doanh nghi\u1ec7p c\u00f2n ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c 03-A1 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>V\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC ng\u00e0y 31\/12\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf GTGT, c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li>C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/li>\n<li>C\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c thanh to\u00e1n ti\u1ec1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thanh to\u00e1n.<\/li>\n<li>C\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3.<\/li>\n<li>C\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT.<\/li>\n<\/ul>\n<p>C\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC ng\u00e0y 27\/2\/2015 v\u00e0 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 173\/2016\/TT-BTC ng\u00e0y 14\/10\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<blockquote><p>T\u00e0i li\u1ec7u: <a href=\"https:\/\/lehoangtuyen.vn\/wp-content\/uploads\/2023\/11\/CV77220_30102023CTHN-1.pdf\">C\u00f4ng v\u0103n s\u1ed1\u00a077220\/CTHN-TTHT\u00a0ng\u00e0y 30\/10\/2023\u00a0<\/a><\/p><\/blockquote>\n<h2><strong>K\u1ebft lu\u1eadn<\/strong><\/h2>\n<p>Do \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u00f3 kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c n\u1ebfu \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, m\u1ee5c \u0111\u00edch, gi\u1edbi h\u1ea1n v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh tr\u00ean 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 TNDN v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng cho vi\u1ec7c t\u00e0i tr\u1ee3.<\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c l\u00e0 m\u1ed9t trong nh\u1eefng ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i c\u00f3 \u00fd ngh\u0129a cao c\u1ee7a c\u00e1c doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n \u0111\u1ea9y m\u1ea1nh s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o ngu\u1ed3n nh\u00e2n l\u1ef1c ch\u1ea5t l\u01b0\u1ee3ng cho \u0111\u1ea5t n\u01b0\u1edbc. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i kho\u1ea3n chi t\u00e0i tr\u1ee3 n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o [&hellip;]<\/p>","protected":false},"author":2,"featured_media":1011,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1008","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet-blog"],"_links":{"self":[{"href":"https:\/\/lehoangtuyen.vn\/ru\/wp-json\/wp\/v2\/posts\/1008","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lehoangtuyen.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lehoangtuyen.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ru\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ru\/wp-json\/wp\/v2\/comments?post=1008"}],"version-history":[{"count":2,"href":"https:\/\/lehoangtuyen.vn\/ru\/wp-json\/wp\/v2\/posts\/1008\/revisions"}],"predecessor-version":[{"id":1013,"href":"https:\/\/lehoangtuyen.vn\/ru\/wp-json\/wp\/v2\/posts\/1008\/revisions\/1013"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ru\/wp-json\/wp\/v2\/media\/1011"}],"wp:attachment":[{"href":"https:\/\/lehoangtuyen.vn\/ru\/wp-json\/wp\/v2\/media?parent=1008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ru\/wp-json\/wp\/v2\/categories?post=1008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/ru\/wp-json\/wp\/v2\/tags?post=1008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}