{"id":8731,"date":"2019-08-04T14:44:28","date_gmt":"2019-08-04T14:44:28","guid":{"rendered":"https:\/\/bizlawyer.vn\/investment-costs-are-defined-as-reasonable-expenses-when-deducting-expenses-for-employee-working-in-industrial-parks-and-economic-zones"},"modified":"2019-08-04T14:59:15","modified_gmt":"2019-08-04T14:59:15","slug":"chi-phi-dau-tu-duoc-xac-dinh-la-chi-phi-hop-ly-khi-khau-tru-doi-voi-chi-phi-phuc-vu-cho-cong-nhan-lam-viec-tai-khu-cong-nghiep-khu-kinh-te","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/chi-phi-dau-tu-duoc-xac-dinh-la-chi-phi-hop-ly-khi-khau-tru-doi-voi-chi-phi-phuc-vu-cho-cong-nhan-lam-viec-tai-khu-cong-nghiep-khu-kinh-te","title":{"rendered":"Chi ph\u00ed \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed ph\u1ee5c v\u1ee5 cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf"},"content":{"rendered":"<p>Ng\u00e0y 12\/07\/2019, B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 43\/2019\/TT-BTC quy \u0111\u1ecbnh Chi ph\u00ed \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed ph\u1ee5c v\u1ee5 cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, Thong t\u01b0 43\/2019\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 26\/08\/2019.<br \/>\nTheo \u0111\u00f3, Th\u00f4ng t\u01b0 43\/2019\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed ph\u1ee5c v\u1ee5 cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, c\u1ee5 th\u1ec3:<br \/>\nC\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, v\u1eadn h\u00e0nh ho\u1eb7c thu\u00ea nh\u00e0 chung c\u01b0 v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng x\u00e3 h\u1ed9i ph\u1ee5c v\u1ee5 cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong Khu c\u00f4ng nghi\u1ec7p, Khu kinh t\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<br \/>\n\u0110\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: \u0110\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh v\u00e0 tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 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.<br \/>\n\u0110\u1ed1i v\u1edbi chi ph\u00ed (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y): \u0110\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<br \/>\n\u01afu \u0111\u00e3i \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh v\u0103n h\u00f3a, th\u1ec3 thao, c\u00f4ng tr\u00ecnh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng x\u00e3 h\u1ed9i ph\u1ee5c v\u1ee5 c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf.<br \/>\nD\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh v\u0103n h\u00f3a, th\u1ec3 thao, c\u00f4ng tr\u00ecnh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng x\u00e3 h\u1ed9i ph\u1ee5c v\u1ee5 c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i v\u00e0 ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<br \/>\nNh\u01b0 v\u1eady, Th\u00f4ng t\u01b0 s\u1ed1 43\/2019\/TT-BTC \u0111\u00e3 c\u00f3 c\u00f3 nh\u1eefng quy \u0111\u1ecbnh chi ti\u1ebft, c\u1ee5 th\u1ec3 h\u00f3a v\u00e0 gi\u1ea3i th\u00edch n\u1ed9i h\u00e0m, h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 88\/2018\/N\u0110-CP c\u1ee7a ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd khu c\u00f4ng nghi\u1ec7p v\u00e0 khu ch\u1ebf xu\u1ea5t v\u1ec1 Chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, v\u1eadn h\u00e0nh ho\u1eb7c thu\u00ea nh\u00e0 chung c\u01b0 v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng x\u00e3 h\u1ed9i ph\u1ee5c v\u1ee5 cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 12\/07\/2019, B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 43\/2019\/TT-BTC quy \u0111\u1ecbnh Chi ph\u00ed \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd khi kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi chi ph\u00ed ph\u1ee5c v\u1ee5 cho c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, Thong t\u01b0 43\/2019\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":8727,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8731","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/8731","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=8731"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/8731\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/8727"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=8731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=8731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=8731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}