{"id":6350,"date":"2021-12-10T13:50:34","date_gmt":"2021-12-10T04:50:34","guid":{"rendered":"https:\/\/suzuki-global.com\/?page_id=6350"},"modified":"2021-12-23T17:43:24","modified_gmt":"2021-12-23T08:43:24","slug":"non-deductible","status":"publish","type":"page","link":"https:\/\/suzuki-global.com\/vi\/non-deductible\/","title":{"rendered":"Danh s\u00e1ch c\u00e1c m\u1eb7t h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"

\u0110\u00f3 l\u00e0 danh s\u00e1ch c\u00e1c m\u1eb7t h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i Vi\u1ec7t Nam.<\/p>\r\n

\u1ede Vi\u1ec7t Nam, c\u0169ng nh\u01b0 c\u00e1c n\u01b0\u1edbc kh\u00e1c, \u00fd t\u01b0\u1edfng c\u01a1 b\u1ea3n c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean.
M\u1eb7t kh\u00e1c, c\u00f3 m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng l\u00e0 duy nh\u1ea5t c\u1ee7a Vi\u1ec7t Nam, v\u00ec v\u1eady h\u00e3y c\u1ea9n th\u1eadn.
\u0110\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p, n\u00ean h\u1ecfi \u00fd ki\u1ebfn chuy\u00ean gia tr\u01b0\u1edbc n\u1ebfu vi\u1ec7c x\u1eed l\u00fd ph\u1ee9c t\u1ea1p, n\u1ed9i dung giao d\u1ecbch ph\u1ee9c t\u1ea1p.<\/p>\r\n

Danh s\u00e1ch c\u00e1c m\u1eb7t h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i Vi\u1ec7t Nam<\/h2>\r\n\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
b\u00e0i b\u00e1o<\/th>N\u1ed9i dung<\/th>\n<\/tr>\n<\/thead>\n
Chi ph\u00ed chung<\/td>Giao d\u1ecbch tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng<\/u>h\u00e0m r\u0103ng,H\u00f3a \u0111\u01a1n VAT v\u00e0 chuy\u1ec3n kho\u1ea3n<\/strong>L\u00e0 c\u1ea7n thi\u1ebft
\nN\u1ebfu kh\u00f4ng \u0111\u1ea1t s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn<\/td>\n<\/tr>\n
Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>Kh\u00f4ng d\u00f9ng cho c\u00f4ng vi\u1ec7c
\n(Kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch giao d\u1ecbch h\u00e0ng h\u00f3a \/ cung c\u1ea5p d\u1ecbch v\u1ee5)<\/td>\n<\/tr>\n
Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>Kh\u00f4ng \u0111\u1ee7 b\u1eb1ng ch\u1ee9ng, ch\u1ee9ng t\u1eeb, v.v. v\u1ec1 t\u00e0i s\u1ea3n s\u1edf h\u1eefu<\/td>\n<\/tr>\n
Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>T\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ghi v\u00e0o s\u1ed5 s\u00e1ch m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c<\/td>\n<\/tr>\n
Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng<\/strong>, V\u00e0 gi\u00e1 giao d\u1ecbch l\u00e0H\u01a1n 1,6 t\u1ef7 \u0111\u1ed3ng<\/strong>
\n((Kh\u00f4ng bao g\u1ed3m c\u00e1c m\u1ee5c \u0111\u00edch kinh doanh nh\u01b0 v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, tri\u1ec3n l\u00e3m, du l\u1ecbch v\u00e0 kh\u00e1ch s\u1ea1n)<\/td>\n<\/tr>\n
Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/td>V\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh<\/td>\n<\/tr>\n
Ti\u1ec1n l\u01b0\u01a1ng (ti\u1ec1n l\u01b0\u01a1ng \/ ti\u1ec1n th\u01b0\u1edfng)<\/td>Ch\u01b0a th\u1ef1c n\u1ed9p tr\u01b0\u1edbc th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai thu\u1ebf h\u00e0ng n\u0103m<\/td>\n<\/tr>\n
Ti\u1ec1n l\u01b0\u01a1ng (ti\u1ec1n l\u01b0\u01a1ng \/ ti\u1ec1n th\u01b0\u1edfng)<\/td>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc t\u1eadp th\u1ec3<\/strong>, V.v. kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ee9ng minh<\/td>\n<\/tr>\n
Ti\u1ec1n l\u01b0\u01a1ng (ti\u1ec1n l\u01b0\u01a1ng \/ ti\u1ec1n th\u01b0\u1edfng)<\/td>M\u1ed9t nh\u00e2n vi\u00ean h\u01b0 c\u1ea5u kh\u00f4ng c\u00f3 th\u1ef1c<\/td>\n<\/tr>\n
Ti\u1ec1n l\u01b0\u01a1ng (ti\u1ec1n l\u01b0\u01a1ng \/ ti\u1ec1n th\u01b0\u1edfng)<\/td>L\u01b0\u01a1ng c\u1ee7a th\u00e0nh vi\u00ean s\u00e1ng l\u1eadp v\u00e0 gi\u00e1m \u0111\u1ed1c kh\u00f4ng tr\u1ef1c ti\u1ebfp kinh doanh<\/td>\n<\/tr>\n
Ti\u1ec1n l\u01b0\u01a1ng (ti\u1ec1n l\u01b0\u01a1ng \/ ti\u1ec1n th\u01b0\u1edfng)<\/td>\u0110\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd (m\u1ed9t ph\u1ea7n tr\u00ean 3 tri\u1ec7u \u0111\u1ed3ng \/ ng\u01b0\u1eddi \/ th\u00e1ng)<\/td>\n<\/tr>\n
chi ph\u00ed \u0111i l\u1ea1i<\/td>Tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/u>N\u1ebfu b\u1ea1n mu\u1ed1n
\nNh\u1eefng \u0111i\u1ec1u sau \u0111\u00e2y ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng.
\n\u30fbquy t\u1eafc trong c\u00f4ng ty<\/strong>C\u00f3 ghi r\u00f5 r\u1eb1ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n thay th\u1ebf.
\n\u30fbQuy \u0111\u1ecbnh v\u1ec1 chuy\u1ebfn c\u00f4ng t\u00e1c<\/strong>\u0110\u01b0\u1ee3c duy tr\u00ec
\n\u00b7th\u00edch h\u1ee3pH\u00f3a \u0111\u01a1n<\/strong><\/td>\n<\/tr>\n
Tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed \/ d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed<\/td>Tr\u1ea3 tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c v\u01b0\u1ee3t qu\u00e1 gi\u1edbi h\u1ea1n tr\u00ean theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Lao \u0111\u1ed9ng<\/td>\n<\/tr>\n
Chi ph\u00ed l\u00e3i vay<\/td>V\u1edbi l\u00e3i vay t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c phi t\u00e0i ch\u00ednh ho\u1eb7c c\u00e1c \u0111\u1ea1i l\u00fd kinh t\u1ebf,
\nL\u00e3i su\u1ea5t do Ng\u00e2n h\u00e0ng Trung \u01b0\u01a1ng Vi\u1ec7t Nam quy \u0111\u1ecbnh t\u1ea1i ng\u00e0y vay1,5 l\u1ea7n<\/strong>Ph\u1ea7n v\u01b0\u1ee3t qu\u00e1<\/td>\n<\/tr>\n
Chi ph\u00ed l\u00e3i vay<\/td>Chi ph\u00ed l\u00e3i vay \u0111\u1ed1i v\u1edbi m\u1ee9c v\u1ed1n t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/td>\n<\/tr>\n
Chi ph\u00ed l\u00e3i vay<\/td>Chi ph\u00ed l\u00e3i vay ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 theo k\u1ebf ho\u1ea1ch<\/td>\n<\/tr>\n
Chi ph\u00ed l\u00e3i vay<\/td>Trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n30% EBITDA (l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng + chi ph\u00ed l\u00e3i vay + chi ph\u00ed kh\u1ea5u hao)<\/strong>Ph\u1ea7n v\u01b0\u1ee3t qu\u00e1<\/td>\n<\/tr>\n
Thu\u1ebf v\u00e0 ph\u00ed c\u00f4ng<\/td>Ti\u1ec1n ph\u1ea1t v\u00e0 l\u00e3i ch\u1eadm
\n(Vi ph\u1ea1m c\u00e1c quy t\u1eafc h\u00e0nh ch\u00ednh nh\u01b0 lu\u1eadt giao th\u00f4ng, quy t\u1eafc \u0111\u0103ng k\u00fd kinh doanh, quy t\u1eafc th\u1ed1ng k\u00ea k\u1ebf to\u00e1n, v.v.)<\/td>\n<\/tr>\n
Giao d\u1ecbch v\u1ed1n<\/td>Chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c giao d\u1ecbch v\u1ed1n nh\u01b0 c\u1ed5 t\u1ee9c v\u00e0 mua c\u1ed5 phi\u1ebfu qu\u1ef9<\/td>\n<\/tr>\n
Quy\u00ean g\u00f3p<\/td>Qu\u1ef9 gi\u00e1o d\u1ee5c, qu\u1ef9 y t\u1ebf, qu\u1ef9 thi\u00ean tai, qu\u1ef9 ngh\u00e8o \u0111\u00f3i kh\u00f4ng c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u00f9 h\u1ee3p<\/td>\n<\/tr>\n
L\u00e3i \/ l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/td>L\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi ti\u1ec1n g\u1eedi ngo\u1ea1i t\u1ec7 v\u00e0 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ph\u1ea3i thu<\/td>\n<\/tr>\n
Chi ph\u00ed ph\u00fac l\u1ee3i<\/td>Thanh to\u00e1n ti\u1ec1n m\u1eb7t cho \u0111\u1ed3ng ph\u1ee5c<\/u>N\u1ebfu b\u1ea1n l\u00e0m5 tri\u1ec7u \u0111\u1ed3ng \/ ng\u01b0\u1eddi \/ n\u0103m<\/strong>Ph\u1ea7n v\u01b0\u1ee3t qu\u00e1<\/td>\n<\/tr>\n
D\u1ef1 ph\u00f2ng b\u1ea3o \u0111\u1ea3m s\u1ea3n ph\u1ea9m<\/td>\u0110\u1ed1i v\u1edbi m\u1ee5c \u0111\u00edch thu\u1ebf, kho\u1ea3n n\u1ee3 kh\u00f4ng c\u1ed1 \u0111\u1ecbnh v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/td>\n<\/tr>\n
Chi ph\u00ed gi\u1ea3i tr\u00ed<\/td>Ph\u00ed ch\u01a1i g\u00f4n cho ng\u01b0\u1eddi kh\u00e1c, ph\u00ed th\u00e0nh vi\u00ean h\u00e0ng n\u0103m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\r\n
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Vui l\u00f2ng tham kh\u1ea3o \u00fd ki\u1ebfn v\u0103n ph\u00f2ng k\u1ebf to\u00e1n \u0111\u1ec3 bi\u1ebft th\u00eam chi ti\u1ebft.<\/p>\r\n

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\"aacs<\/div>\r\n
[Gi\u00e1m s\u00e1t] V\u0103n ph\u00f2ng k\u1ebf to\u00e1n AACS (AACS Co., Ltd)<\/span><\/a><\/div>\r\n
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V\u0103n ph\u00f2ng K\u1ebf to\u00e1n AACS cung c\u1ea5p th\u00f4ng tin h\u1eefu \u00edch v\u1ec1 c\u00e1c lo\u1ea1i thu\u1ebf c\u1ee7a Vi\u1ec7t Nam. V\u0103n ph\u00f2ng k\u1ebf to\u00e1n AACSC\u00f3 8 c\u01a1 s\u1edf tr\u00ean kh\u1eafp Vi\u1ec7t Nam v\u00e0 ch\u00fang t\u00f4i h\u1ee3p t\u00e1c v\u1edbi c\u00e1c c\u01a1 quan thu\u1ebf \u1edf t\u1eebng khu v\u1ef1c \u0111\u1ec3 h\u1ed7 tr\u1ee3 vi\u1ec7c ki\u1ec3m tra k\u1ebf to\u00e1n v\u00e0 c\u00e1c v\u1ea5n \u0111\u1ec1 thu\u1ebf di\u1ec5n ra su\u00f4n s\u1ebb.<\/u>L\u00e0m.<\/p>\r\n<\/div>\r\n<\/div>\r\n

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<\/path><\/svg><\/a><\/div>\r\n<\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"

\u0110\u00e2y l\u00e0 danh m\u1ee5c c\u00e1c kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u1ea1i Vi\u1ec7t Nam. \u1ede Vi\u1ec7t Nam c\u0169ng nh\u01b0 \u1edf c\u00e1c n\u01b0\u1edbc kh\u00e1c, kh\u00e1i ni\u1ec7m c\u01a1 b\u1ea3n v\u1ec1 thu\u1ebf v\u1eabn \u0111\u01b0\u1ee3c gi\u1eef nguy\u00ean. [\u2026]<\/p>","protected":false},"author":1,"featured_media":1181,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"categories":[],"tags":[66],"amp_enabled":false,"_links":{"self":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/pages\/6350"}],"collection":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/comments?post=6350"}],"version-history":[{"count":8,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/pages\/6350\/revisions"}],"predecessor-version":[{"id":7913,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/pages\/6350\/revisions\/7913"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media\/1181"}],"wp:attachment":[{"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/media?parent=6350"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/categories?post=6350"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/suzuki-global.com\/vi\/wp-json\/wp\/v2\/tags?post=6350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}