{"id":1023,"date":"2019-12-04T01:32:52","date_gmt":"2019-12-04T01:32:52","guid":{"rendered":"http:\/\/mva.htstech.com.vn\/?p=1023"},"modified":"2022-06-20T04:30:31","modified_gmt":"2022-06-20T04:30:31","slug":"chi-phi-phat-sinh-truoc-khi-thanh-lap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/luat-doanh-nghiep-mva-bac-giang\/chi-phi-phat-sinh-truoc-khi-thanh-lap-doanh-nghiep\/","title":{"rendered":"Chi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp Doanh nghi\u1ec7p"},"content":{"rendered":"

<\/p>\n

Chi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb<\/strong><\/p>\n

C\u00e1c chi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc khi\u00a0Th\u00e0nh L\u1eadp Doanh Nghi\u1ec7p<\/strong>\u00a0nh\u01b0: Chi ph\u00ed l\u01b0\u01a1ng, thu\u00ea v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng … c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN? K\u1ebf to\u00e1n MVA xin gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc \u0111\u00f3 c\u1ee7a c\u00e1c b\u1ea1n.<\/p>\n

C\u0103n c\u1ee9 \u0110i\u1ec1u 19 Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 68\/2014\/QH13 ng\u00e0y 26\/11\/2014 quy \u0111\u1ecbnh:<\/strong><\/p>\n

\u201c\u0110i\u1ec1u 19. H\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/p>\n

1. Ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00fd c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng ph\u1ee5c v\u1ee5 cho vi\u1ec7c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc v\u00e0 trong qu\u00e1 tr\u00ecnh \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp th\u00ec doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1t sinh t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ecfa thu\u1eadn kh\u00e1c.<\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp th\u00ec ng\u01b0\u1eddi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u1eb7c ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p li\u00ean \u0111\u1edbi ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u00f3.\u201d<\/p>\n

———————————————————————————————<\/p>\n

Chi ph\u00ed tr\u01b0\u1edbc khi Th\u00e0nh L\u1eadp Doanh Nghi\u1ec7p<\/strong>\u00a0c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT:<\/strong><\/p>\n

Theo kho\u1ea3n 12 \u0111i\u1ec1u 14 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT:<\/p>\n

“12. C\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 h\u00f3a \u0111\u01a1n mang t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n

…<\/p>\n

b) Tr\u01b0\u1edbc khi\u00a0Th\u00e0nh L\u1eadp Doanh Nghi\u1ec7p<\/strong>, c\u00e1c s\u00e1ng l\u1eadp vi\u00ean c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n chi h\u1ed9 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c\u00a0Th\u00e0nh L\u1eadp Doanh Nghi\u1ec7p<\/strong>, mua s\u1eafm h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.”<\/p>\n

Nh\u01b0 v\u1eady: DN \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n ph\u00e1t sinh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp DN, v\u1edbi \u0111i\u1ec1u ki\u1ec7n:<\/p>\n

\u00a0\u00a0 – C\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi h\u1ed9<\/p>\n

\u00a0\u00a0 – C\u00f3 h\u00f3a \u0111\u01a1n GTGT \u0111\u00fang t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n<\/p>\n

\u00a0\u00a0 – C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n t\u1eeb DN cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n (N\u1ebfu h\u00f3a \u0111\u01a1n > 20tr ph\u1ea3i chuy\u1ec3n kho\u1ea3n)<\/p>\n

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Chi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp C\u00f4ng ty c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb:<\/strong><\/p>\n

C\u0103n c\u1ee9 theo \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed khi t\u00ednh thu\u1ebf TNDN:<\/p>\n

\u201c1. Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 ho\u00e1 \u0111\u01a1n mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.\u201d<\/p>\n

C\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC ng\u00e0y 25\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn:<\/p>\n

\u201c3. Chi ph\u00ed\u00a0Th\u00e0nh L\u1eadp Doanh Nghi\u1ec7p<\/strong>, chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean, chi ph\u00ed qu\u1ea3ng c\u00e1o ph\u00e1t sinh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed cho giai \u0111o\u1ea1n nghi\u00ean c\u1ee9u, chi ph\u00ed chuy\u1ec3n d\u1ecbch \u0111\u1ecba \u0111i\u1ec3m, chi ph\u00ed mua \u0111\u1ec3 c\u00f3 v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf, gi\u1ea5y ph\u00e9p chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i, l\u1ee3i th\u1ebf kinh doanh kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh m\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh c\u1ee7a doanh nghi\u1ec7p trong th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN.\u201d<\/p>\n

—————————————————————————————————<\/p>\n

M\u1ed9t s\u1ed1 C\u00f4ng v\u0103n c\u1ee5 th\u1ec3:<\/p>\n

Chi ph\u00ed thu\u00ea v\u0103n ph\u00f2ng tr\u01b0\u1edbc khi Th\u00e0nh L\u1eadp Doanh Nghi\u1ec7p:<\/strong><\/p>\n

Theo C\u00f4ng v\u0103n 5973\/CT-TTHT ng\u00e0y 20\/06\/2018 c\u1ee7a C\u1ee5c thu\u1ebf TP H\u1ed3 Ch\u00ed Minh<\/p>\n

\u201cTheo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u00e1c s\u00e1ng l\u1eadp vi\u00ean c\u1ee7a C\u00f4ng ty c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho c\u00e1 nh\u00e2n thu\u00ea v\u0103n ph\u00f2ng tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp C\u00f4ng ty, n\u1ebfu vi\u1ec7c s\u1eed d\u1ee5ng v\u0103n ph\u00f2ng n\u00e0y li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p, c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh (h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ee9ng t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i thanh to\u00e1n qua ng\u00e2n h\u00e0ng) th\u00ec \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/p>\n

\u00a0\u00a0 Chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh, t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb khi doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH \u0110\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n Win Home (C\u00f4ng ty Win Home) k\u00fd h\u1ee3p \u0111\u1ed3ng cho \u00d4ng Th\u00e1i V\u0103n B\u00ecnh thu\u00ea v\u0103n ph\u00f2ng th\u00ec C\u00f4ng ty Win Home xu\u1ea5t h\u00f3a \u0111\u01a1n cho \u00d4ng Th\u00e1i V\u0103n B\u00ecnh theo quy \u0111\u1ecbnh.\u201d<\/p>\n

——————————————————————-<\/p>\n

Chi ph\u00ed mua thi\u1ebft b\u1ecb, v\u1eadt t\u01b0 tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p:<\/strong><\/p>\n

Theo C\u00f4ng v\u0103n 73172\/CT-TTHT ng\u00e0y 28\/11\/2016 c\u1ee7a C\u1ee5c thu\u1ebf TP H\u00e0 N\u1ed9i quy \u0111\u1ecbnh:<\/p>\n

“Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p, H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a C\u00f4ng ty c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho C\u00f4ng ty CEOSUITE PRIVATE LIMITED (g\u1ecdi t\u1eaft l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) th\u1ef1c hi\u1ec7n chi h\u1ed9 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p nh\u01b0: mua m\u00e1y Photocopy v\u00e0 thi\u1ebft b\u1ecb \u0111i k\u00e8m, v\u1eadt t\u01b0 ti\u00eau hao, ph\u1ee5 t\u00f9ng thay th\u1ebf, gi\u1ea5y, ph\u00ed trang in, ph\u1ea7n m\u1ec1m…<\/p>\n

\u00a0\u00a0 – > Th\u00ec c\u00e1c h\u00f3a \u0111\u01a1n mang t\u00ean t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, C\u00f4ng ty kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n (th\u00f4ng tin \u0111\u01a1n v\u1ecb mua h\u00e0ng) v\u00e0 \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/06\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau tr\u00ean.<\/p>\n

C\u00f4ng ty ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n cho t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.”<\/p>\n

Theo C\u00f4ng v\u0103n 12423\/CT-TTHT ng\u00e0y 29\/3\/2018 c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i:<\/p>\n

“C\u0103n c\u1ee9 c\u00e1c h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp c\u00f4ng ty c\u00e1c s\u00e1ng l\u1eadp vi\u00ean c\u1ee7a c\u00f4ng ty c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ee7a C\u00f4ng ty v\u00e0 m\u1ed9t c\u00f4ng ty kh\u00e1c t\u1ea1i Vi\u1ec7t Nam (g\u1ecdi t\u1eaft l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n) th\u1ef1c hi\u1ec7n chi h\u1ed9 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p, mua s\u1eafm h\u00e0ng h\u00f3a, v\u1eadt t\u01b0.<\/p>\n

\u00a0\u00a0 -> Th\u00ec v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n mua h\u00e0ng mang t\u00ean t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n, C\u00f4ng ty kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n (th\u00f4ng tin \u0111\u01a1n v\u1ecb mua h\u00e0ng) v\u00e0 \u0111\u01b0\u1ee3c coi l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p l\u00fd, h\u1ee3p l\u1ec7 \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC n\u00eau tr\u00ean.<\/p>\n

\u00a0\u00a0 -> C\u00f4ng ty \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo c\u00e1c h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee9ng t\u00ean t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 12 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC n\u00eau tr\u00ean.<\/p>\n

\u00a0\u00a0 C\u00f4ng ty ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n cho t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u1ee7a C\u00f4ng ty t\u1ea1i Th\u00e1i Lan kh\u00f4ng kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 103\/2014\/TT-BTC n\u00eau tr\u00ean th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u t\u1ea1i Vi\u1ec7t Nam.”<\/p>\n

——————————————————————————–<\/p>\n

H\u00f3a \u0111\u01a1n chi h\u1ed9 \u0111\u1ee9ng t\u00ean Cty \u1ee7y quy\u1ec1n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn:<\/strong><\/p>\n

Theo C\u00f4ng v\u0103n 20057\/CT-TTHT ng\u00e0y 17\/4\/2018 c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i<\/p>\n

“C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH USE Electronics Vi\u1ec7t Nam \u0111\u01b0\u1ee3c S\u1edf k\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 TP H\u00e0 N\u1ed9i c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u s\u1ed1 0107984754 ng\u00e0y 01\/09\/2017, c\u00f3 hai th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n l\u00e0 \u00d4ng Tetsuji Haruta v\u00e0 C\u00f4ng ty TNHH USE Electronics.<\/p>\n

\u00a0\u00a0 Trong giai \u0111o\u1ea1n tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp, c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n \u1ee7y quy\u1ec1n cho C\u00f4ng ty TNHH USE Electronics chi h\u1ed9 m\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p th\u00ec C\u00f4ng ty TNHH USE Electronics Vi\u1ec7t Nam \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee9ng t\u00ean C\u00f4ng ty TNHH USE Electronics v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n cho C\u00f4ng ty TNHH USE Electronics qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb chi ph\u00ed tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp doanh nghi\u1ec7p v\u00e0o ph\u1ea7n v\u1ed1n g\u00f3p \u0111i\u1ec1u l\u1ec7 m\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 b\u1eb1ng v\u0103n b\u1ea3n, \u0111\u1ec3 \u0111\u01b0\u1ee3c coi l\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 x\u00e1c nh\u1eadn gi\u1eefa hai b\u00ean v\u1ec1 vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb n\u00e0y.”<\/p>\n

#Th\u00e0nh_L\u1eadp_Doanh_Nghi\u1ec7p_990k<\/p>\n

#Th\u00e0nh_L\u1eadp_Doanh_Nghi\u1ec7p_Gi\u00e1_R\u1ebb<\/p>\n

#Th\u00e0nh_L\u1eadp_Doanh_Nghi\u1ec7p_H\u00e0_N\u1ed9i_R\u1ebb<\/p>\n

#D\u1ecbch_v\u1ee5_k\u1ebf_to\u00e1n_MVA_Vi\u1ec7t_Nam<\/p>\n

<\/p>","protected":false},"excerpt":{"rendered":"

Chi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb C\u00e1c chi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc khi\u00a0Th\u00e0nh L\u1eadp Doanh Nghi\u1ec7p\u00a0nh\u01b0: Chi ph\u00ed l\u01b0\u01a1ng, thu\u00ea v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng … c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN? K\u1ebf to\u00e1n MVA xin gi\u1ea3i \u0111\u00e1p … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":986,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[107],"tags":[],"aioseo_notices":[],"yoast_head":"\nChi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp Doanh nghi\u1ec7p - MVA B\u1eafc Giang<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dichvuketoan.net.vn\/en\/luat-doanh-nghiep-mva-bac-giang\/chi-phi-phat-sinh-truoc-khi-thanh-lap-doanh-nghiep\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Chi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp Doanh nghi\u1ec7p - MVA B\u1eafc Giang\" \/>\n<meta property=\"og:description\" content=\"Chi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc khi th\u00e0nh l\u1eadp Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb C\u00e1c chi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc khi\u00a0Th\u00e0nh L\u1eadp Doanh Nghi\u1ec7p\u00a0nh\u01b0: Chi ph\u00ed l\u01b0\u01a1ng, thu\u00ea v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng … c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u00e0 \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf TNDN? 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