{"id":3717,"date":"2014-12-10T21:29:06","date_gmt":"2014-12-10T14:29:06","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=3717"},"modified":"2024-09-19T11:31:51","modified_gmt":"2024-09-19T04:31:51","slug":"78-cu-cai-phai-nghe","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/78-cu-cai-phai-nghe\/","title":{"rendered":"78. C\u1ee7 c\u1ea3i ph\u1ea3i nghe."},"content":{"rendered":"<img loading=\"lazy\" decoding=\"async\" class=\"img-fluid img-fluid alignnone wp-image-3718\" src=\"https:\/\/anvilaw.com\/wp-content\/uploads\/2022\/01\/Screen-Shot-2022-01-25-at-21.29.17.png\" alt=\"C\u1ee7 c\u1ea3i ph\u1ea3i nghe\" width=\"249\" height=\"263\" \/><\/p>\n<h4><span style=\"color: #723900;\">C\u1ee7 c\u1ea3i ph\u1ea3i nghe<\/span><\/h4>\n<h5>(<a href=\"https:\/\/anvilaw.com\"><span style=\"color: #723900;\">ANVI<\/span><\/a>) &#8211; Ba \u0111\u1ee9a h\u1ecd \u201cchi\u201d c\u1ee7a doanh nghi\u1ec7p l\u00e0 chi qu\u1ea3ng c\u00e1o, chi ti\u1ebfp th\u1ecb v\u00e0 chi khuy\u1ebfn m\u1ea1i, l\u1ea7n \u0111\u1ea7u b\u1ecb tr\u00f3i chung v\u00e0o m\u1ed9t c\u00e1i c\u00f9m kh\u00f4ng qu\u00e1 7% tr\u00ean t\u1ed5ng chi theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2003. Gi\u1edbi doanh nh\u00e2n h\u1ee3p s\u1ee9c c\u00f9ng chuy\u00ean gia, lu\u1eadt gia \u0111\u1ea5u tranh quy\u1ebft li\u1ec7t, th\u00ec Lu\u1eadt 2007 t\u0103ng l\u00ean 10%, nh\u01b0ng l\u1ea1i nh\u00e9t th\u00eam h\u1ecd h\u00e0ng nh\u00e0 chi th\u00e0nh \u201c<em>chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi; chi ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb; chi h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, chi h\u1ed7 tr\u1ee3 chi ph\u00ed, chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/em>\u201d (ri\u00eang doanh nghi\u1ec7p s\u01a1 sinh t\u1eeb 0 tu\u1ed5i cho \u0111\u1ebfn l\u00ean 3 th\u00ec \u0111\u01b0\u1ee3c 15%).<\/h5>\n<p>L\u1ea1i k\u1ecbch li\u1ec7t \u0111\u1ea5u tranh, m\u00e0 h\u00e0ng \u0111\u1ea7u th\u00ec ph\u1ea3i k\u1ec3 \u0111\u1ebfn nh\u1eefng l\u1eddi l\u1ebd ph\u1ea3n bi\u1ec7n \u0111anh th\u00e9p c\u1ee7a Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c: \u201c<em>Tr\u00e1i v\u1edbi nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a h\u1ea1ch to\u00e1n kinh doanh, ph\u1ee7 nh\u1eadn th\u1ef1c t\u1ebf ho\u00e0n to\u00e0n c\u1ea7n thi\u1ebft v\u00e0 ch\u00ednh \u0111\u00e1ng<\/em>.\u201d; \u201c<em>coi vi\u1ec7c chi cho qu\u1ea3ng c\u00e1o l\u00e0 ti\u00eau gian, l\u00e0 \u0111\u00fat t\u00fai t\u01b0 l\u1ee3i<\/em>\u201d; \u201c<em>t\u01b0 duy quan li\u00eau bao c\u1ea5p c\u1ef1c k\u1ef3 \u1ea5u tr\u0129<\/em>\u201d v\u00e0 \u201c<em>c\u1ea7n ph\u1ea3i b\u1ecf gi\u1edbi h\u1ea1n n\u00e0y ho\u1eb7c n\u1ebfu kh\u00f4ng b\u1ecf th\u00ec c\u0169ng ph\u1ea3i n\u00e2ng t\u1ef7 l\u1ec7 kh\u1ed1ng ch\u1ebf l\u00ean \u00edt nh\u1ea5t l\u00e0 50% tr\u00ean t\u1ed5ng doanh thu<\/em>.\u201d K\u1ebft qu\u1ea3, kh\u00f4ng b\u1ecf, m\u00e0 ch\u1ec9 t\u00e2ng t\u1ea5t l\u00ean 15%.<\/p>\n<p>Nh\u01b0ng v\u1eeba th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c v\u00e0i b\u1eefa, th\u00ec \u0111\u00f9ng m\u1ed9t c\u00e1i bu\u1ed9c l\u1ea1i ph\u1ea3i \u0111\u1ed5i. Qu\u1ed1c h\u1ed9i v\u1eeba xo\u00e1 s\u1ea1ch c\u1ea3 \u0111o\u1ea1n tr\u00ean t\u1ea1i \u0110i\u1ec1u kho\u1ea3n 9.2.m v\u1ec1 \u201cC\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf\u201d, Lu\u1eadt thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p 2007, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 2013.<\/p>\n<p>\u0110\u00e2y l\u00e0 m\u1ed9t th\u1eafng l\u1ee3i v\u0129 \u0111\u1ea1i c\u1ee7a doanh nh\u00e2n, xo\u00e1 s\u1ed5 ho\u00e0n to\u00e0n m\u1ed9t ch\u1ebf \u0111\u1ecbnh g\u00f4ng c\u00f9m, xi\u1ec1ng x\u00edch kinh doanh, h\u01b0\u1edfng d\u01b0\u01a1ng 1 tu\u1ed5i.<\/p>\n<p><em>Ng\u00e0y 10-12-2014<\/em>","protected":false},"excerpt":{"rendered":"<p>C\u1ee7 c\u1ea3i ph\u1ea3i nghe (ANVI) &#8211; Ba \u0111\u1ee9a h\u1ecd \u201cchi\u201d c\u1ee7a doanh nghi\u1ec7p l\u00e0 chi qu\u1ea3ng c\u00e1o, chi ti\u1ebfp th\u1ecb v\u00e0 chi khuy\u1ebfn m\u1ea1i, l\u1ea7n \u0111\u1ea7u b\u1ecb tr\u00f3i chung v\u00e0o m\u1ed9t c\u00e1i c\u00f9m kh\u00f4ng qu\u00e1 7% tr\u00ean t\u1ed5ng chi theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2003. Gi\u1edbi doanh nh\u00e2n h\u1ee3p s\u1ee9c c\u00f9ng chuy\u00ean gia, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":3718,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[28,26],"tags":[32,39,34,38],"class_list":["post-3717","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law-talk","category-legal-media","tag-anvi","tag-cong-ty-luat-anvi","tag-luat-su-doanh-nghiep","tag-luat-su-thue"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>78. C\u1ee7 c\u1ea3i ph\u1ea3i nghe. - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"N\u00f3i ph\u1ea3i c\u1ee7 c\u1ea3i ph\u1ea3i nghe, \u0111\u00e3 s\u1eeda 3 chi c\u1ee7a DN l\u00e0 qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb &amp; chi khuy\u1ebfn m\u1ea1i, ban \u0111\u1ea7u b\u1ecb chung 1 c\u00f9m kh\u00f4ng qu\u00e1 7% tr\u00ean t\u1ed5ng chi...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/en\/78-cu-cai-phai-nghe\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]78. 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