Chi phi khi thanh lap doanh nghiep thanh toan qua ben thu 3

Theo do, truoc khi thanh lap cong ty, to chuc, ca nhan thanh lap duoc phep chi tra mot so khoan chi phi lien quan den viec thanh lap doanh nghiep, mua may moc, thiet bi. Ten to chuc, ca nhan duoc uy quyen. Chi phi phat sinh de thanh lap doanh nghiep. Nhung duoc phep thanh toan thong qua ben thu 3. Khoan chi nay co duoc khau tru thue va tinh vao chi phi tinh thue TNDN dung quy dinh khong?

1. Ho so quan ly chi phi truoc thanh lap doanh nghiep to chuc thanh toan ben thu ba

- Dieu 19 Luat Doanh nghiep 2014 quy dinh ve hop dong truoc khi dang ky doanh nghiep. Do do, cac co dong trong cong ty chap thuan va ghi nhan cac khoan chi phi truoc khi cong ty duoc thanh lap. Sau khi thanh lap doanh nghiep, cac khoan chi phi nay duoc hach toan vao chi phi phu hop de hach toan va duoc cong dan vao chi phi duoc tru cua doanh nghiep.

- Theo Dieu 4 Thong tu 96/2015/TT-BTC:

Dieu 4. Sua doi, bo sung Dieu 6 Thong tu so 78/2014/TT-BTC (Khoan 2 Dieu 6 Sua doi, bo sung khoan 1 Dieu 119/2014/TT-BTC, Dieu 151/TT-BTC 140 - BTC) Cac khoan chi duoc tru va khong duoc tru khi xac dinh thu nhap chiu thue

Tru cac khoan chi khong duoc tru neu tai Khoan 2 Dieu nay. Don vi duoc tru moi khoan chi neu dap ung du cac dieu kien sau:

Chi phi thuc te gan voi hoat dong san xuat kinh doanh cua cong ty.

Cac khoan chi phi co day du hoa don chung tu theo quy dinh cua phap luat.

Moi lan chi phi tu 20 trieu dong tro len phai co hoa don mua hang hoa, dich vu (gia da bao gom thue GTGT). Khi thanh toan phai xuat trinh chung tu thanh toan khong dung tien mat.

- Thuc hien theo huong dan tai Cong van 73172/CT-TTHT ngay 28/11/2016 cua Cuc Thue TP Ha Noi. Truoc khi thanh lap cong ty, nguoi thanh lap uy quyen bang van ban cho to chuc, ca nhan thanh toan mot so chi phi lien quan den viec thanh lap doanh nghiep, mua thiet bi, vat tu. Doanh nghiep duoc ke khai va lap hoa don theo hoa don GTGT thay cho to chuc, ca nhan duoc uy quyen va nop thay cho to chuc, ca nhan duoc uy quyen.

2. Chi phi truoc thanh lap doanh nghiep do ben thu ba chi tra

Doi voi cac chi phi truoc thanh lap doanh nghiep truoc khi duoc cap giay phep thanh lap doanh nghiep theo cac dieu kien neu tren. Neu co day du hoa don chung tu dung ten to chuc hoac nguoi duoc uy quyen hoat dong san xuat kinh doanh cua cong ty. Duoc tinh vao chi phi duoc tru khi khau tru thue TNDN va duoc cong dan vao chi phi kinh doanh trong thoi gian toi da la 3 nam. Ke tu khi bat dau kinh doanh. Truong hop chi phi truoc khi thanh lap doanh nghiep. Nhung khong co hoa don hop ly, hop le thi khong duoc ke khai, khau tru thue GTGT dau vao. va khong duoc coi la chi phi duoc tru khi xac dinh thue TNDN

3. Xuat hoa don chi phi truoc khi thanh lap cong ty

Theo do, truoc khi thanh lap cong ty, cac sang lap vien da uy quyen bang van ban cho cac to chuc, ca nhan thanh toan mot so chi phi lien quan den viec thanh lap doanh nghiep va mua sam trang thiet bi, vat tu. Ten to chuc, ca nhan duoc uy quyen.

Dong thoi, neu cong ty de don vi khac thanh toan cac khoan chi phi tien luong, bao hiem xa hoi bat buoc, cong doan, le phi, thue thu nhap... truoc khi cap phep thanh lap doanh nghiep, thu nhap ca nhan va cac khoan mua ban khac. , hoa don, chung tu nay duoc coi la hop le va co gia tri hach toan neu dap ung du cac dieu kien sau:

- Cac khoan chi thuc te lien quan den hoat dong san xuat kinh doanh;

- Cac khoan chi co day du hoa don, chung tu hop phap theo quy dinh cua phap luat;

- Moi lan phat sinh hoa don mua hang hoa, dich vu co gia tri tu 20 trieu dong tro len (da bao gom thue GTGT) thi tai thoi diem thanh toan phai co chung tu thanh toan khong dung tien mat.

Neu dap ung cac dieu kien nay thi ke ca truong hop hoa don, chung tu dung ten to chuc duoc uy quyen thi doanh nghiep van duoc coi la chung tu hop le de xac dinh thu nhap chiu thue khi xac dinh thu nhap chiu thue duoc tru.