{"id":32179,"date":"2008-02-27T16:06:14","date_gmt":"2008-02-27T09:06:14","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32179"},"modified":"2022-07-26T11:14:07","modified_gmt":"2022-07-26T04:14:07","slug":"033-chi-phi-tinh-thue-the-nao-la-hop-ly","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/033-chi-phi-tinh-thue-the-nao-la-hop-ly\/","title":{"rendered":"033. Chi ph\u00ed t\u00ednh thu\u1ebf: Th\u1ebf n\u00e0o l\u00e0 h\u1ee3p l\u00fd?"},"content":{"rendered":"(\u0110TCK) – Theo D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec ch\u1ec9 c\u00f3 13 kho\u1ea3n chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. C\u00f3 ngh\u0129a l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi kh\u00e1c kh\u00f4ng n\u1eb1m trong 13 kho\u1ea3n n\u00e0y th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh ch\u1ecbu thu\u1ebf.<\/strong><\/p>\n

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Quy \u0111\u1ecbnh n\u00e0y t\u01b0\u1edfng ch\u1eebng c\u1ee5 th\u1ec3, chi ti\u1ebft, tr\u00e1nh \u0111\u01b0\u1ee3c “phi\u1ec1n ph\u1ee9c” khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u0111\u01b0\u1ee3c \u00f4ng Ph\u1ea1m \u0110\u00ecnh Thi, Ph\u00f3 v\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) coi l\u00e0 s\u1ef1 c\u1ea3i c\u00e1ch v\u01b0\u1ee3t b\u1eadc so v\u1edbi Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/p>\n

Tuy nhi\u00ean, sau khi so s\u00e1nh, ph\u00e2n t\u00edch, nhi\u1ec1u doanh nghi\u1ec7p th\u1ea5y r\u1eb1ng, c\u00f3 \u00edt nh\u1ea5t 4 trong s\u1ed1 13 kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb trong D\u1ef1 th\u1ea3o l\u00e0 b\u1ea5t h\u1ee3p l\u00fd.<\/p>\n

D\u1ef1 th\u1ea3o quy \u0111\u1ecbnh, ph\u1ea7n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a v\u01b0\u1ee3t m\u1ee9c ti\u00eau hao h\u1ee3p l\u00fd v\u00e0 gi\u00e1 th\u1ef1c t\u1ebf xu\u1ea5t kho kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd (kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf). Lu\u1eadt gia V\u0169 Xu\u00e2n Ti\u1ec1n, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean C\u00f4ng ty T\u01b0 v\u1ea5n VFAM Vi\u1ec7t Nam \u0111\u1eb7t c\u00e2u h\u1ecfi: Th\u1ebf n\u00e0o l\u00e0 m\u1ee9c ti\u00eau hao h\u1ee3p l\u00fd? C\u00e2u h\u1ecfi n\u00e0y kh\u00f4ng c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi v\u00ec tr\u00ean th\u1ef1c t\u1ebf, Vi\u1ec7t Nam ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 m\u1ee9c ti\u00eau hao n\u0103ng l\u01b0\u1ee3ng, nguy\u00ean nhi\u00ean, v\u1eadt li\u1ec7u cho t\u1eebng ng\u00e0nh h\u00e0ng, t\u1eebng l\u0129nh v\u1ef1c. \u0110\u01a1n c\u1eed, trong l\u0129nh v\u1ef1c v\u1eadn t\u1ea3i, m\u1ed9t doanh nghi\u1ec7p \u1edf mi\u1ec1n Trung cho bi\u1ebft, m\u1ed7i \u0111\u1ecba ph\u01b0\u01a1ng quy \u0111\u1ecbnh m\u1ed9t m\u1ee9c ti\u00eau hao nhi\u00ean li\u1ec7u ri\u00eang v\u00e0 kh\u00f4ng \u0111\u1ecba ph\u01b0\u01a1ng n\u00e0o gi\u1ed1ng \u0111\u1ecba ph\u01b0\u01a1ng n\u00e0o. Lu\u1eadt gia V\u0169 Xu\u00e2n Ti\u1ec1n cho r\u1eb1ng, quy \u0111\u1ecbnh trong D\u1ef1 th\u1ea3o \u0111\u00e3 “l\u00f9i” m\u1ed9t b\u01b0\u1edbc so v\u1edbi Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh, b\u1edfi hi\u1ec7n t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean, nhi\u00ean v\u1eadt li\u1ec7u.<\/p>\n

Ph\u1ea7n chi tr\u1ea3 l\u00e3i vay v\u1ed1n s\u1ea3n xu\u1ea5t – kinh doanh ngo\u00e0i ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u01b0\u1ee3t qu\u00e1 1,2 l\u1ea7n m\u1ee9c l\u00e3i su\u1ea5t cho vay c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i t\u1ea1i c\u00f9ng th\u1eddi \u0111i\u1ec3m vay theo D\u1ef1 th\u1ea3o c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c (C\u00f4ng ty Lu\u1eadt ANVI) l\u00e0 kh\u00f4ng ph\u00f9 h\u1ee3p, b\u1edfi trong t\u00ecnh tr\u1ea1ng thi\u1ebfu v\u1ed1n nh\u01b0 hi\u1ec7n nay, c\u00e1c ng\u00e2n h\u00e0ng ch\u1ea1y \u0111ua t\u0103ng l\u00e3i su\u1ea5t c\u1ea3 \u0111\u1ea7u ra l\u1eabn \u0111\u1ea7u v\u00e0o th\u00ec l\u1ea5y l\u00e3i su\u1ea5t c\u1ee7a ng\u00e2n h\u00e0ng n\u00e0o “l\u00e0m chu\u1ea9n” \u0111\u1ec3 t\u00ednh chi ph\u00ed cho doanh nghi\u1ec7p.<\/p>\n

“V\u00e0o gi\u1eefa th\u00e1ng 2\/2008, c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i vay nhau tr\u00ean th\u1ecb tr\u01b0\u1eddng li\u00ean ng\u00e2n h\u00e0ng v\u1edbi l\u00e3i su\u1ea5t l\u00ean t\u1edbi 30%\/n\u0103m th\u00ec m\u1ee9c kh\u1ed1ng ch\u1ebf trong D\u1ef1 th\u1ea3o ph\u1ea3i c\u00e2n nh\u1eafc l\u1ea1i cho ph\u00f9 h\u1ee3p”, \u00f4ng \u0110\u1ee9c \u0111\u1ec1 xu\u1ea5t.<\/p>\n

Chi ph\u00ed ti\u1ec1n trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u00ean 500.000 \u0111\u1ed3ng\/n\u0103m (t\u1eeb cu\u1ed1i n\u0103m 2007 n\u00e2ng l\u00ean l\u00e0 1 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m) c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd. “T\u1ea1i sao ch\u00fang ta kh\u00f4ng s\u00f2ng ph\u1eb3ng m\u00e0 \u00e1p d\u1ee5ng “lu\u1eadt ch\u01a1i”: n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua s\u1eafm trang ph\u1ee5c th\u00ec kho\u1ea3n chi n\u00e0y c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb th\u00ec m\u1ed9t \u0111\u1ed3ng mua s\u1eafm trang ph\u1ee5c c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd”, \u00f4ng \u0110\u1ee9c n\u00f3i v\u00e0 cho r\u1eb1ng, trong \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf ph\u00e1t tri\u1ec3n, nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p kinh doanh trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh – ng\u00e2n h\u00e0ng – ch\u1ee9ng kho\u00e1n \u0111\u00e3 “m\u1ea1nh tay” chi trang ph\u1ee5c cho nh\u00e2n vi\u00ean th\u00ec kh\u00f4ng n\u00ean kh\u1ed1ng ch\u1ebf m\u1ee9c chi n\u00e0y. “\u0110\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c, giao ti\u1ebfp, nhi\u1ec1u ng\u00e2n h\u00e0ng, c\u00f4ng ty ch\u1ee9ng kho\u00e1n, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh\u2026 ph\u1ea3i may nh\u1eefng b\u1ed9 qu\u1ea7n \u00e1o h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng cho l\u00e3nh \u0111\u1ea1o th\u00ec vi\u1ec7c kh\u1ed1ng ch\u1ebf nh\u01b0 D\u1ef1 th\u1ea3o ho\u00e0n to\u00e0n kh\u00f4ng ph\u00f9 h\u1ee3p”, \u00f4ng \u0110\u1ee9c nh\u1ea5n m\u1ea1nh.<\/p>\n

“T\u00f4i v\u00e0 Ph\u00f3 th\u1ee7 t\u01b0\u1edbng Nguy\u1ec5n Sinh H\u00f9ng r\u1ea5t \u1ea5n t\u01b0\u1ee3ng v\u1edbi b\u00e0i b\u00e1o: “C\u00f3 1.001 c\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN”, b\u1edfi b\u00e0i b\u00e1o n\u00e0y ch\u1ec9 ra r\u1ea5t nhi\u1ec1u c\u00e1ch \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed h\u1ee3p l\u00fd nh\u1eb1m gi\u1ea3m ngh\u0129a v\u1ee5 \u0111\u00f3ng g\u00f3p c\u1ee7a doanh nghi\u1ec7p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc”, nguy\u00ean Ph\u00f3 t\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf Nguy\u1ec5n Th\u1ecb C\u00fac m\u1edf \u0111\u1ea7u bu\u1ed5i h\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1eeba \u0111\u01b0\u1ee3c \u1ee6y ban Kinh t\u1ebf v\u00e0 Ng\u00e2n s\u00e1ch c\u1ee7a Qu\u1ed1c h\u1ed9i t\u1ed5 ch\u1ee9c. Theo b\u00e0 C\u00fac th\u00ec D\u1ef1 th\u1ea3o n\u00ean quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 c\u00e1c kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb, b\u1edfi nh\u01b0 v\u1eady s\u1ebd thu\u1eadn l\u1ee3i h\u01a1n cho doanh nghi\u1ec7p.<\/p>\n

“N\u1ebfu kh\u00f4ng \u0111\u1ec1 c\u1eadp c\u1ea3 2 n\u1ed9i dung (chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb) th\u00ec t\u00f4i thi\u00ean v\u1ec1 h\u01b0\u1edbng quy \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7, c\u1ee5 th\u1ec3 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb h\u01a1n l\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 trong D\u1ef1 th\u1ea3o”, b\u00e0 C\u00fac n\u00eau quan \u0111i\u1ec3m. V\u1eabn theo b\u00e0 C\u00fac, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, n\u1ebfu Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh ng\u01b0\u1ee3c l\u1ea1i s\u1ebd g\u00e2y kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p. “Quy \u0111\u1ecbnh nh\u01b0 trong D\u1ef1 th\u1ea3o t\u01b0\u1edfng ch\u1eebng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p, nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf l\u1ea1i c\u00f3 th\u1ec3 g\u00e2y kh\u00f3 cho doanh nghi\u1ec7p”, b\u00e0 C\u00fac n\u00f3i.<\/p>\n

H\u00e0ng Ch\u00e2u<\/strong><\/p>\n

————————————-<\/p>\n

\u0110\u1ea7u t\u01b0 Ch\u1ee9ng kho\u00e1n ng\u00e0y 27-2-2008:<\/u><\/em><\/strong><\/p>\n

(289\/973)<\/em><\/p>\n

\u0110\u0103ng l\u1ea1i:<\/p>\n

http:\/\/www.vntrades.com\/tintuc\/name-News-file-article-sid-21004.htm<\/a>","protected":false},"excerpt":{"rendered":"

(\u0110TCK) – Theo D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec ch\u1ec9 c\u00f3 13 kho\u1ea3n chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. C\u00f3 ngh\u0129a l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi kh\u00e1c kh\u00f4ng n\u1eb1m trong 13 kho\u1ea3n n\u00e0y th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c […]<\/p>\n","protected":false},"author":3,"featured_media":32180,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32179","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n033. 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