{"id":883,"date":"2025-06-13T14:19:10","date_gmt":"2025-06-13T07:19:10","guid":{"rendered":"https:\/\/tlsfirm.com\/?p=883"},"modified":"2025-07-15T16:23:56","modified_gmt":"2025-07-15T09:23:56","slug":"chi-phi-hop-ly-giam-thue-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/chi-phi-hop-ly-giam-thue-doanh-nghiep\/","title":{"rendered":"Chi ph\u00ed h\u1ee3p l\u00fd l\u00e0 g\u00ec? C\u00e1ch ghi nh\u1eadn \u0111\u1ec3 gi\u1ea3m thu\u1ebf doanh nghi\u1ec7p h\u1ee3p ph\u00e1p."},"content":{"rendered":"<p>Chi ph\u00ed h\u1ee3p l\u00fd l\u00e0 nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c ph\u00e9p ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a chi ph\u00ed h\u1ee3p l\u00fd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p \u2013 m\u00e0 kh\u00f4ng lo b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 chi ph\u00ed h\u1ee3p l\u00fd l\u00e0 g\u00ec, c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n g\u00ec \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 m\u1eb9o ghi nh\u1eadn chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 gi\u1ea3m thu\u1ebf doanh nghi\u1ec7p.<\/p>\n\n\n\n<p><strong>1. Chi ph\u00ed h\u1ee3p l\u00fd l\u00e0 g\u00ec theo quy \u0111\u1ecbnh thu\u1ebf?<\/strong><\/p>\n\n\n\n<p>Theo Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, chi ph\u00ed h\u1ee3p l\u00fd l\u00e0 c\u00e1c kho\u1ea3n chi c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 \u0111\u00e1p \u1ee9ng 3 \u0111i\u1ec1u ki\u1ec7n c\u01a1 b\u1ea3n sau:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/li>\n\n\n\n<li>C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/li>\n\n\n\n<li>\u0110\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang quy \u0111\u1ecbnh trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n<\/li>\n<\/ol>\n\n\n\n<p>N\u1ebfu chi ph\u00ed kh\u00f4ng \u0111\u1ee7 3 y\u1ebfu t\u1ed1 tr\u00ean \u2192 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u2192 l\u00e0m t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2192 doanh nghi\u1ec7p \u0111\u00f3ng thu\u1ebf nhi\u1ec1u h\u01a1n.<\/p>\n\n\n\n<p><strong>2\/ C\u00e1c lo\u1ea1i chi ph\u00ed h\u1ee3p l\u00fd th\u01b0\u1eddng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u01b0\u01a1ng, th\u01b0\u1edfng, BHXH cho nh\u00e2n vi\u00ean (c\u00f3 b\u1ea3ng l\u01b0\u01a1ng + h\u1ee3p \u0111\u1ed3ng)<\/li>\n\n\n\n<li>Chi ph\u00ed thu\u00ea v\u0103n ph\u00f2ng, \u0111i\u1ec7n, n\u01b0\u1edbc, Internet (c\u00f3 h\u1ee3p \u0111\u1ed3ng + h\u00f3a \u0111\u01a1n VAT)<\/li>\n\n\n\n<li>Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u01b0u ch\u00ednh, logistics<\/li>\n\n\n\n<li>Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/li>\n\n\n\n<li>Ph\u00ed d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i: k\u1ebf to\u00e1n, marketing, b\u1ea3o tr\u00ec<\/li>\n\n\n\n<li>Chi ph\u00ed ti\u1ebfp kh\u00e1ch, c\u00f4ng t\u00e1c, \u0111\u00e0o t\u1ea1o (c\u00f3 gi\u1edbi h\u1ea1n h\u1ee3p l\u00fd)<\/li>\n<\/ul>\n\n\n\n<p><em>Ghi nh\u1edb:<\/em> H\u00f3a \u0111\u01a1n d\u01b0\u1edbi 20 tri\u1ec7u c\u00f3 th\u1ec3 thanh to\u00e1n ti\u1ec1n m\u1eb7t. Tr\u00ean 20 tri\u1ec7u b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n kho\u1ea3n &amp; c\u00f3 ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n<p><strong>3\/ Nh\u1eefng kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p (mua h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n n\u1ed9i b\u1ed9&#8230;)<\/li>\n\n\n\n<li>Mua h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ee5c v\u1ee5 kinh doanh<\/li>\n\n\n\n<li>Chi ph\u00ed c\u00e1 nh\u00e2n h\u1ea1ch to\u00e1n v\u00e0o doanh nghi\u1ec7p (xe, du l\u1ecbch, qu\u00e0 t\u1eb7ng&#8230;)<\/li>\n\n\n\n<li>Kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng ho\u1eb7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t v\u01b0\u1ee3t m\u1ee9c<\/li>\n<\/ul>\n\n\n\n<p>\u201cH\u01a1n 60% chi ph\u00ed b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf l\u00e0 do thi\u1ebfu ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 ho\u1eb7c kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d \u2013 T\u1ed5ng c\u1ee5c Thu\u1ebf<\/p>\n\n\n\n<p><strong>4\/ M\u1eb9o ghi nh\u1eadn chi ph\u00ed h\u1ee3p l\u00fd \u0111\u1ec3 gi\u1ea3m thu\u1ebf doanh nghi\u1ec7p:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lu\u00f4n y\u00eau c\u1ea7u h\u00f3a \u0111\u01a1n VAT + h\u1ee3p \u0111\u1ed3ng + phi\u1ebfu chi\/chuy\u1ec3n kho\u1ea3n<\/li>\n\n\n\n<li>C\u1eadp nh\u1eadt chi ph\u00ed \u0111\u1ecbnh k\u1ef3 \u2013 kh\u00f4ng d\u1ed3n cu\u1ed1i n\u0103m<\/li>\n\n\n\n<li>T\u00e1ch b\u1ea1ch chi ph\u00ed c\u00e1 nh\u00e2n v\u00e0 doanh nghi\u1ec7p<\/li>\n\n\n\n<li>L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 file scan \u2013 ph\u00f2ng khi quy\u1ebft to\u00e1n thu\u1ebf<\/li>\n\n\n\n<li><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\">S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n t\u1ea1i TLSFirm<\/a>: \u0110\u1ea3m b\u1ea3o m\u1ecdi chi ph\u00ed \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ee3p l\u1ec7, t\u1ed1i \u01b0u thu\u1ebf TNDN h\u1ee3p ph\u00e1p<\/li>\n<\/ul>\n\n\n\n<p><strong>C<\/strong><strong>\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p:<\/strong><\/p>\n\n\n\n<p>Chi ph\u00ed ti\u1ebfp kh\u00e1ch c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd?<\/p>\n\n\n\n<p>C\u00f3, nh\u01b0ng ph\u1ea3i trong gi\u1edbi h\u1ea1n (15 tri\u1ec7u\/th\u00e1ng\/ng\u01b0\u1eddi) v\u00e0 c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7.<br><br>Chi ph\u00ed thu\u00ea ngo\u00e0i kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng c\u00f3 h\u1ee3p l\u00fd kh\u00f4ng?<\/p>\n\n\n\n<p>Kh\u00f4ng. Mu\u1ed1n ghi nh\u1eadn h\u1ee3p l\u00fd ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<br><br>Mua h\u00f3a \u0111\u01a1n \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a chi ph\u00ed c\u00f3 an to\u00e0n kh\u00f4ng?<\/p>\n\n\n\n<p>Kh\u00f4ng. B\u1ecb ph\u00e1t hi\u1ec7n \u2192 x\u1eed ph\u1ea1t n\u1eb7ng, truy thu thu\u1ebf v\u00e0 c\u00f3 th\u1ec3 truy c\u1ee9u h\u00ecnh s\u1ef1.<\/p>\n\n\n\n<p><strong>K\u1ebft lu\u1eadn:<\/strong><\/p>\n\n\n\n<p>Chi ph\u00ed h\u1ee3p l\u00fd l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng quy\u1ebft \u0111\u1ecbnh s\u1ed1 thu\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Ghi nh\u1eadn \u0111\u00fang v\u00e0 \u0111\u1ee7 chi ph\u00ed h\u1ee3p l\u00fd gi\u00fap:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/li>\n\n\n\n<li>T\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p<\/li>\n\n\n\n<li>Tr\u00e1nh r\u1ee7i ro b\u1ecb lo\u1ea1i chi khi quy\u1ebft to\u00e1n<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\">Li\u00ean h\u1ec7 TLSFirm<\/a> \u2013 ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>So\u00e1t x\u00e9t chi ph\u00ed k\u1ebf to\u00e1n \u2013 thu\u1ebf<\/li>\n\n\n\n<li>Thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng chi ph\u00ed h\u1ee3p l\u00fd cho startup &amp; SMEs<\/li>\n\n\n\n<li>\u0110\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf<\/li>\n<\/ul>\n\n\n\n<p><strong>T\u1eeb kh\u00f3a:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u01b0\u1edbng d\u1eabn chi ph\u00ed h\u1ee3p l\u00fd<\/li>\n\n\n\n<li>Gi\u1ea3m thu\u1ebf doanh nghi\u1ec7p n\u0103m 2025<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n chi h\u1ee3p l\u00fd trong doanh nghi\u1ec7p<\/li>\n\n\n\n<li>D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf chuy\u00ean nghi\u1ec7p<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed h\u1ee3p l\u00fd l\u00e0 nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c ph\u00e9p ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a chi ph\u00ed h\u1ee3p l\u00fd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p \u2013 m\u00e0 kh\u00f4ng lo &#8230; <a title=\"Chi ph\u00ed h\u1ee3p l\u00fd l\u00e0 g\u00ec? C\u00e1ch ghi nh\u1eadn \u0111\u1ec3 gi\u1ea3m thu\u1ebf doanh nghi\u1ec7p h\u1ee3p ph\u00e1p.\" class=\"read-more\" href=\"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/chi-phi-hop-ly-giam-thue-doanh-nghiep\/\" aria-label=\"Read more about Chi ph\u00ed h\u1ee3p l\u00fd l\u00e0 g\u00ec? C\u00e1ch ghi nh\u1eadn \u0111\u1ec3 gi\u1ea3m thu\u1ebf doanh nghi\u1ec7p h\u1ee3p ph\u00e1p.\">Read more<\/a><\/p>","protected":false},"author":2,"featured_media":1405,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","slim_seo":{"title":"Chi ph\u00ed h\u1ee3p l\u00fd l\u00e0 g\u00ec? C\u00e1ch gi\u1ea3m thu\u1ebf doanh nghi\u1ec7p h\u1ee3p ph\u00e1p n\u0103m 2025 | TLSFirm","description":"H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh chi ph\u00ed h\u1ee3p l\u00fd, \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf TNDN, v\u00e0 m\u1eb9o t\u1ed1i \u01b0u thu\u1ebf doanh nghi\u1ec7p \u0111\u00fang lu\u1eadt, an to\u00e0n \u2013 TLSFirm."},"footnotes":""},"categories":[73],"tags":[],"class_list":["post-883","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-va-ke-toan-doanh-nghiep-cate"],"uagb_featured_image_src":{"full":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"thumbnail":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-150x150.jpg",150,150,true],"medium":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-300x157.jpg",300,157,true],"medium_large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-768x401.jpg",768,401,true],"large":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087-1024x535.jpg",1024,535,true],"1536x1536":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"2048x2048":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",1200,627,false],"trp-custom-language-flag":["https:\/\/tlsfirm.com\/wp-content\/uploads\/2025\/06\/pexels-photo-265087-265087.jpg",18,9,false]},"uagb_author_info":{"display_name":"Thang Nguyen","author_link":"https:\/\/tlsfirm.com\/en\/author\/thang-nguyen\/"},"uagb_comment_info":0,"uagb_excerpt":"Chi ph\u00ed h\u1ee3p l\u00fd l\u00e0 nh\u1eefng kho\u1ea3n chi \u0111\u01b0\u1ee3c ph\u00e9p ghi nh\u1eadn v\u00e0o s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a chi ph\u00ed h\u1ee3p l\u00fd gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m thu\u1ebf m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p \u2013 m\u00e0 kh\u00f4ng lo&hellip;","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/883","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/comments?post=883"}],"version-history":[{"count":3,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/883\/revisions"}],"predecessor-version":[{"id":1741,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/883\/revisions\/1741"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media\/1405"}],"wp:attachment":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/media?parent=883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}