Hướng dẫn xác định chi phí được trừ và không được trừ khi tính thuế TNDN
Cập nhật: 12:06 17/04/2026 GMT+7
baophutho.vn Xác định chi phí được trừ giúp doanh nghiệp tại Thành phố Hồ Chí Minh tối ưu hóa nghĩa vụ thuế Thu nhập doanh nghiệp (TNDN) một cách hợp pháp. Dựa vào Thông tư 78/2014/TT-BTC và Thông tư 96/2015/TT-BTC, bài viết sau đây sẽ hướng dẫn bạn cách nhận diện chi phí hợp lý.
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Ộ&Ẫ&ŨỀỦẪ&Ở?ỘẪ&ỞỆỦỞẪOỮỦỢẪÚỞỮỦỢẪOỞSẪÙỆẪ[ỠỖOẪỞŨỆỦẪ&ỞỆỦỞẪỦỢỞTẾẪ[,Ẫ&ỆỠẪOỞPỦỞẪ[ỴỠẪỦỞỆẪỦ(ỴOẪỤỆẪOỨỦẪÙỆẪỤỠỦỞẪOỞ)ỦỢẪOỞŨẪ*>ẪỤỠỦỞẪNỂOỞẪ[ỆẪOỞ? ỒỦẪỦỢỞỠỖ=Ẫ&%ŨỦỢẪ$?ỄỦẪÙ0Ẫ&ỆỠẪOỞPỦỞẪO.ẾẪÓŨẾỦỞẪỦỢỞỠỖ=ĂẪầỞPỦỞẪ[QẪ[K ÃẪỤÝỠẪÓŨẾỦỞẪỦỢỞỠỖ=ẪOJỦẪOŨỠẪ&%ỪỦỢẪ$?ỀẪ&%QỦỞẪỦỆ ẪỦỞ(ẪỤX&ẪOỲẪỞXỠẪÒƠẪÒỀỦỞẪỢỠỀẪÙỂỠẪ&ŨỆỦẪNXẪỞŨỂ&ẪÒXỦỢẪÚỠỦỞẪÓŨẾỦỞÃẪ&<ẪÒƯẪÒỠỔ?ẪOỞSỦỞẪOỞỠỘỦẪÙ(ỸOẪ=Ở;ẪỞỸ=ÃẪ*ỊỦẪ*ỆỦỢẪOỞŨẪỦỞ}ỦỢẪN(ỴOẪ&ỠỘỦẪỤỂỦỞẪỤỐẪ&%ŨỦỢẪ&(ỲỦỢẪÙẾỠĂẲ/ỠẴẲ/=Ẵ