{"id":890,"date":"2025-06-13T14:29:02","date_gmt":"2025-06-13T07:29:02","guid":{"rendered":"https:\/\/tlsfirm.com\/?p=890"},"modified":"2025-07-15T16:35:47","modified_gmt":"2025-07-15T09:35:47","slug":"chi-phi-khong-duoc-tru-thue-tndn","status":"publish","type":"post","link":"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/chi-phi-khong-duoc-tru-thue-tndn\/","title":{"rendered":"Nh\u1eefng kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u2013 C\u1ea9n th\u1eadn k\u1ebbo b\u1ecb truy thu!"},"content":{"rendered":"<p>Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 nguy\u00ean nh\u00e2n h\u00e0ng \u0111\u1ea7u khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t, th\u1eadm ch\u00ed thanh tra s\u00e2u c\u00e1c k\u1ef3 sau. R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng nh\u1eadn ra r\u1eb1ng m\u1ed9t s\u1ed1 chi ph\u00ed t\u01b0\u1edfng nh\u01b0 &#8220;b\u00ecnh th\u01b0\u1eddng&#8221; l\u1ea1i kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y t\u1ed5ng h\u1ee3p danh s\u00e1ch chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, v\u00e0 c\u00e1ch \u0111\u1ec3 ph\u00f2ng tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n\n\n\n<p><strong>1\/ Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 g\u00ec?<\/strong><\/p>\n\n\n\n<p>\u0110\u00e2y l\u00e0 nh\u1eefng kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 3 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c theo Lu\u1eadt Thu\u1ebf v\u00e0 Th\u00f4ng t\u01b0 78\/2021\/TT-BTC, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/li>\n\n\n\n<li>Kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/li>\n\n\n\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/li>\n<\/ul>\n\n\n\n<p>N\u1ebfu b\u1ecb lo\u1ea1i \u2192 kho\u1ea3n chi \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u2192 t\u0103ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2192 doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng th\u00eam thu\u1ebf TNDN + b\u1ecb ph\u1ea1t.<\/p>\n\n\n\n<p><strong>2\/ C\u00e1c lo\u1ea1i chi ph\u00ed th\u01b0\u1eddng xuy\u00ean b\u1ecb lo\u1ea1i khi quy\u1ebft to\u00e1n thu\u1ebf:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Chi ph\u00ed kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n VAT ho\u1eb7c h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p l\u1ec7<\/li>\n\n\n\n<li>Thanh to\u00e1n ti\u1ec1n m\u1eb7t cho h\u00f3a \u0111\u01a1n > 20 tri\u1ec7u \u0111\u1ed3ng<\/li>\n\n\n\n<li>Chi ph\u00ed c\u00e1 nh\u00e2n: sinh nh\u1eadt, qu\u00e0 t\u1eb7ng, chi cho ng\u01b0\u1eddi th\u00e2n gi\u00e1m \u0111\u1ed1c&#8230;<\/li>\n\n\n\n<li>Ti\u1ebfp kh\u00e1ch, \u0111i l\u1ea1i v\u01b0\u1ee3t gi\u1edbi h\u1ea1n h\u1ee3p l\u00fd, kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng\/ch\u1ee9ng t\u1eeb<\/li>\n\n\n\n<li>L\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, kh\u00f4ng kh\u1ea5u tr\u1eeb TNCN<\/li>\n\n\n\n<li>Kh\u1ea5u hao sai quy \u0111\u1ecbnh ho\u1eb7c kh\u1ea5u hao t\u00e0i s\u1ea3n kh\u00f4ng ph\u1ee5c v\u1ee5 SXKD<\/li>\n<\/ul>\n\n\n\n<p><em>Ghi nh\u1edb:<\/em> Nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf \u0111ang b\u1ecb lo\u1ea1i chi ph\u00ed v\u00ec kh\u00f4ng ki\u1ec3m so\u00e1t n\u1ed9i dung h\u00f3a \u0111\u01a1n v\u00e0 thanh to\u00e1n qua t\u00e0i kho\u1ea3n \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p><strong>3\/ R\u1ee7i ro khi b\u1ecb lo\u1ea1i chi ph\u00ed:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u0103ng l\u1ee3i nhu\u1eadn t\u00ednh thu\u1ebf \u2192 t\u0103ng ti\u1ec1n thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/li>\n\n\n\n<li>Ph\u1ea1t 20% ph\u1ea7n thu\u1ebf khai sai + l\u00e3i su\u1ea5t ch\u1eadm n\u1ed9p 0.03%\/ng\u00e0y<\/li>\n\n\n\n<li>B\u1ecb thanh tra thu\u1ebf c\u00e1c n\u0103m sau \u2192 t\u0103ng chi ph\u00ed ph\u00e1p l\u00fd<\/li>\n<\/ul>\n\n\n\n<p>\u201cH\u01a1n 60% doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf l\u00e0 do kh\u00f4ng ki\u1ec3m so\u00e1t t\u1ed1t c\u00e1c chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7.\u201d \u2013 T\u1ed5ng c\u1ee5c Thu\u1ebf<\/p>\n\n\n\n<p><strong>4\/ C\u00e1ch ph\u00f2ng tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN:<\/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 l\u1ec7 \u2013 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin<\/li>\n\n\n\n<li>V\u1edbi h\u00f3a \u0111\u01a1n > 20 tri\u1ec7u \u2192 b\u1eaft bu\u1ed9c chuy\u1ec3n kho\u1ea3n qua ng\u00e2n h\u00e0ng<\/li>\n\n\n\n<li>K\u00fd h\u1ee3p \u0111\u1ed3ng &amp; l\u01b0u ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7: bi\u00ean b\u1ea3n nghi\u1ec7m thu, phi\u1ebfu chi&#8230;<\/li>\n\n\n\n<li>Ghi nh\u1eadn chi ph\u00ed \u0111\u1ecbnh k\u1ef3, tr\u00e1nh d\u1ed3n chi cu\u1ed1i n\u0103m<\/li>\n\n\n\n<li><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\">Li\u00ean h\u1ec7 TLSFirm<\/a> \u0111\u1ec3 r\u00e0 so\u00e1t h\u1ed3 s\u01a1 thu\u1ebf &amp; chi ph\u00ed doanh nghi\u1ec7p<\/li>\n<\/ul>\n\n\n\n<p><strong>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p:<\/strong><\/p>\n\n\n\n<p>Chi ph\u00ed thu\u00ea ngo\u00e0i kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n c\u00f3 b\u1ecb lo\u1ea1i kh\u00f4ng?<\/p>\n\n\n\n<p>C\u00f3. Mu\u1ed1n \u0111\u01b0\u1ee3c tr\u1eeb ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng + h\u00f3a \u0111\u01a1n VAT + ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u1ee3p l\u1ec7.<br><br>Chi ph\u00ed \u0111i\u1ec7n tho\u1ea1i, internet cho gi\u00e1m \u0111\u1ed1c c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh?<\/p>\n\n\n\n<p>\u0110\u01b0\u1ee3c, n\u1ebfu c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng + quy ch\u1ebf c\u00f4ng ty + thanh to\u00e1n qua t\u00e0i kho\u1ea3n.<br><br>Chi ph\u00ed kh\u00f4ng h\u1ee3p l\u1ec7 c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT kh\u00f4ng?<\/p>\n\n\n\n<p>Kh\u00f4ng. N\u1ebfu kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u00fang quy \u0111\u1ecbnh th\u00ec c\u1ea3 GTGT l\u1eabn TNDN \u0111\u1ec1u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/p>\n\n\n\n<p><strong>K\u1ebft lu\u1eadn:<\/strong><\/p>\n\n\n\n<p>Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 v\u1ea5n \u0111\u1ec1 t\u01b0\u1edfng nh\u1ecf nh\u01b0ng \u1ea3nh h\u01b0\u1edfng c\u1ef1c l\u1edbn \u0111\u1ebfn s\u1ed1 thu\u1ebf doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Ki\u1ec3m so\u00e1t t\u1ed1t c\u00e1c kho\u1ea3n chi v\u00e0 tu\u00e2n th\u1ee7 \u0111\u1ee7 3 \u0111i\u1ec1u ki\u1ec7n s\u1ebd gi\u00fap:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ti\u1ebft ki\u1ec7m thu\u1ebf doanh nghi\u1ec7p h\u1ee3p ph\u00e1p<\/li>\n\n\n\n<li>Tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed, truy thu ho\u1eb7c b\u1ecb thanh tra<\/li>\n\n\n\n<li>B\u1ea3o v\u1ec7 uy t\u00edn &amp; an to\u00e0n ph\u00e1p l\u00fd khi ki\u1ec3m tra thu\u1ebf<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/tlsfirm.com\/en\/lien-he\/\">Li\u00ean h\u1ec7 TLSFirm<\/a> \u0111\u1ec3 ki\u1ec3m tra, r\u00e0 so\u00e1t v\u00e0 t\u1ed1i \u01b0u l\u1ea1i to\u00e0n b\u1ed9 chi ph\u00ed k\u1ebf to\u00e1n \u2013 gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m m\u1ed7i m\u00f9a quy\u1ebft to\u00e1n thu\u1ebf!<\/p>\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 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/li>\n\n\n\n<li>Lo\u1ea1i chi ph\u00ed b\u1ecb lo\u1ea1i khi t\u00ednh thu\u1ebf<\/li>\n\n\n\n<li>Chi ph\u00ed k\u1ebf to\u00e1n b\u1ecb lo\u1ea1i<\/li>\n\n\n\n<li>Thu\u1ebf TNDN 2025<\/li>\n<\/ul>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 nguy\u00ean nh\u00e2n h\u00e0ng \u0111\u1ea7u khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t, th\u1eadm ch\u00ed thanh tra s\u00e2u c\u00e1c k\u1ef3 sau. R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng nh\u1eadn ra r\u1eb1ng m\u1ed9t s\u1ed1 chi ph\u00ed t\u01b0\u1edfng nh\u01b0 &#8220;b\u00ecnh th\u01b0\u1eddng&#8221; l\u1ea1i kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u &#8230; <a title=\"Nh\u1eefng kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u2013 C\u1ea9n th\u1eadn k\u1ebbo b\u1ecb truy thu!\" class=\"read-more\" href=\"https:\/\/tlsfirm.com\/en\/thue-va-ke-toan-doanh-nghiep-cate\/chi-phi-khong-duoc-tru-thue-tndn\/\" aria-label=\"Read more about Nh\u1eefng kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u2013 C\u1ea9n th\u1eadn k\u1ebbo b\u1ecb truy thu!\">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 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u2013 Danh s\u00e1ch c\u1ea7n tr\u00e1nh | TLSFirm","description":"C\u1eadp nh\u1eadt c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. TLSFirm t\u01b0 v\u1ea5n & so\u00e1t x\u00e9t h\u1ed3 s\u01a1 thu\u1ebf \u2013 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh b\u1ecb lo\u1ea1i chi ph\u00ed & truy thu."},"footnotes":""},"categories":[73],"tags":[],"class_list":["post-890","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 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0 nguy\u00ean nh\u00e2n h\u00e0ng \u0111\u1ea7u khi\u1ebfn doanh nghi\u1ec7p b\u1ecb truy thu thu\u1ebf, x\u1eed ph\u1ea1t, th\u1eadm ch\u00ed thanh tra s\u00e2u c\u00e1c k\u1ef3 sau. R\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 kh\u00f4ng nh\u1eadn ra r\u1eb1ng m\u1ed9t s\u1ed1 chi ph\u00ed t\u01b0\u1edfng nh\u01b0 &#8220;b\u00ecnh th\u01b0\u1eddng&#8221; l\u1ea1i kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u&hellip;","_links":{"self":[{"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/890","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=890"}],"version-history":[{"count":3,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/890\/revisions"}],"predecessor-version":[{"id":1745,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/posts\/890\/revisions\/1745"}],"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=890"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/categories?post=890"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tlsfirm.com\/en\/wp-json\/wp\/v2\/tags?post=890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}