{"id":12,"date":"2022-09-26T07:54:04","date_gmt":"2022-09-26T07:54:04","guid":{"rendered":"http:\/\/localhost\/ktcvietnam\/?p=12"},"modified":"2022-09-26T08:10:26","modified_gmt":"2022-09-26T08:10:26","slug":"dieu-chinh-chi-phi-khong-che-lai-vay","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/tin-tuc\/dieu-chinh-chi-phi-khong-che-lai-vay\/","title":{"rendered":"\u0110i\u1ec1u ch\u1ec9nh chi ph\u00ed kh\u1ed1ng ch\u1ebf l\u00e3i vay"},"content":{"rendered":"\n<p>Ng\u00e0y 24 th\u00e1ng 6 n\u0103m 2020, Ch\u00ednh Ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP (\u201cNgh\u1ecb \u0111\u1ecbnh 68\u201d) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP (\u201cNgh\u1ecb \u0111\u1ecbnh 20\u201d) v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh 68 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y k\u00fd v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2019. M\u1ed9t s\u1ed1 \u0111i\u1ec3m thay \u0111\u1ed5i ch\u00ednh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y so v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 20 \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u1ed5ng chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay (sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay) ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3.<\/li><li>C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i \u00e1p d\u1ee5ng quy \u0111\u1ecbnh kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay n\u00e0y: T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; T\u1ed5 ch\u1ee9c kinh doanh b\u1ea3o hi\u1ec3m theo Lu\u1eadt kinh doanh b\u1ea3o hi\u1ec3m; C\u00e1c kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA); Vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n Ch\u00ednh ph\u1ee7 \u0111i vay n\u01b0\u1edbc ngo\u00e0i cho c\u00e1c doanh nghi\u1ec7p vay l\u1ea1i; C\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia (ch\u01b0\u01a1ng tr\u00ecnh n\u00f4ng th\u00f4n m\u1edbi v\u00e0 gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng); C\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/li><\/ul>\n\n\n\n<p>Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 24\/6\/2020 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2019. \u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c n\u1ed9p t\u1edd khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u00e1c n\u0103m 2017 v\u00e0 2018 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed l\u00e3i vay, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01\/01\/2021.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 24 th\u00e1ng 6 n\u0103m 2020, Ch\u00ednh Ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP (\u201cNgh\u1ecb \u0111\u1ecbnh 68\u201d) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP (\u201cNgh\u1ecb \u0111\u1ecbnh 20\u201d) v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. Ngh\u1ecb \u0111\u1ecbnh 68 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y k\u00fd v\u00e0 \u0111\u01b0\u1ee3c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":27,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-12","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/12","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=12"}],"version-history":[{"count":0,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/12\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/27"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=12"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=12"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=12"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}