{"id":999973248,"date":"2025-05-06T22:34:01","date_gmt":"2025-05-06T15:34:01","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999973248"},"modified":"2026-06-09T13:54:42","modified_gmt":"2026-06-09T06:54:42","slug":"non-taxable-work","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/non-taxable-work\/","title":{"rendered":"Conditions for business expenses to be exempted from personal income tax that businesses need to know"},"content":{"rendered":"<p><em><strong>Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n c\u00f4ng t\u00e1c ph\u00ed \u0111\u1ec1u b\u1ecb t\u00ednh thu\u1ebf TNCN.<\/strong> Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed ch\u1ec9 b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) khi chi v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh ho\u1eb7c thi\u1ebfu h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7. Vi\u1ec7c hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n l\u00e0 n\u1ec1n t\u1ea3ng \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/em><\/p>\n<p><em>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1ea3i \u0111\u00e1p chi ti\u1ebft c\u00e2u h\u1ecfi <strong>c\u00f4ng t\u00e1c ph\u00ed c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng<\/strong>, d\u1ef1a tr\u00ean c\u00e1c c\u01a1 s\u1edf ph\u00e1p l\u00fd m\u1edbi nh\u1ea5t. \u0110\u1ed3ng th\u1eddi, b\u00e0i vi\u1ebft c\u0169ng ch\u1ec9 ra nh\u1eefng th\u00e1ch th\u1ee9c trong vi\u1ec7c qu\u1ea3n l\u00fd th\u1ee7 c\u00f4ng v\u00e0 \u0111\u1ec1 xu\u1ea5t gi\u1ea3i ph\u00e1p t\u1ef1 \u0111\u1ed9ng h\u00f3a hi\u1ec7u qu\u1ea3 t\u1eeb Bizzi.<\/em><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#Cong_tac_phi_co_tinh_thue_TNCN_khong_Co_so_phap_ly\" >C\u00f4ng t\u00e1c ph\u00ed c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? C\u01a1 s\u1edf ph\u00e1p l\u00fd<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#Cac_khoan_tien_cong_tac_phi_duoc_mien_thue_TNCN\" >C\u00e1c kho\u1ea3n ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#Cac_truong_hop_tien_cong_tac_phi_bi_tinh_thue_TNCN\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed b\u1ecb t\u00ednh thu\u1ebf TNCN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#Ho_so_chung_tu_can_thiet_de_cong_tac_phi_hop_le\" >H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u00f4ng t\u00e1c ph\u00ed h\u1ee3p l\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#Anh_huong_cua_cong_tac_phi_den_chi_phi_duoc_tru_khi_tinh_thue_TNDN\" >\u1ea2nh h\u01b0\u1edfng c\u1ee7a c\u00f4ng t\u00e1c ph\u00ed \u0111\u1ebfn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#Vi_du_thuc_te_ve_cach_tinh_thue_TNCN_voi_cong_tac_phi\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi c\u00f4ng t\u00e1c ph\u00ed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#Vi_du_1_Doanh_nghiep_ap_dung_hinh_thuc_khoan_chi\" >V\u00ed d\u1ee5 1: Doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c kho\u00e1n chi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#Vi_du_2_Doanh_nghiep_chi_tra_theo_chi_phi_thuc_te\" >V\u00ed d\u1ee5 2: Doanh nghi\u1ec7p chi tr\u1ea3 theo chi ph\u00ed th\u1ef1c t\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#Toi_uu_quan_ly_chi_phi_cong_tac_de_dam_bao_tinh_hop_le_ve_thue\" >T\u1ed1i \u01b0u qu\u1ea3n l\u00fd chi ph\u00ed c\u00f4ng t\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 v\u1ec1 thu\u1ebf<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#Giai_phap_so_hoa_quy_trinh_cong_tac_phi_voi_Bizzi_Travel_Expense\" >Gi\u1ea3i ph\u00e1p s\u1ed1 h\u00f3a quy tr\u00ecnh c\u00f4ng t\u00e1c ph\u00ed v\u1edbi Bizzi Travel &amp; Expense<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#Cau_hoi_thuong_gap_FAQ_ve_cong_tac_phi_va_thue_TNCN\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ) v\u1ec1 c\u00f4ng t\u00e1c ph\u00ed v\u00e0 thu\u1ebf TNCN<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#1_Muc_khoan_chi_cong_tac_phi_toi_da_la_bao_nhieu_de_khong_bi_tinh_thue\" >1. M\u1ee9c kho\u00e1n chi c\u00f4ng t\u00e1c ph\u00ed t\u1ed1i \u0111a l\u00e0 bao nhi\u00eau \u0111\u1ec3 kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#2_Neu_nhan_vien_di_cong_tac_bang_xe_ca_nhan_thi_thanh_toan_the_nao\" >2. N\u1ebfu nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c b\u1eb1ng xe c\u00e1 nh\u00e2n th\u00ec thanh to\u00e1n th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#3_Hoa_don_an_uong_trong_chuyen_cong_tac_co_duoc_mien_thue_TNCN_khong\" >3. H\u00f3a \u0111\u01a1n \u0103n u\u1ed1ng trong chuy\u1ebfn c\u00f4ng t\u00e1c c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/non-taxable-work\/#Doc_them\" >\u0110\u1ecdc th\u00eam:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cong_tac_phi_co_tinh_thue_TNCN_khong_Co_so_phap_ly\"><\/span><strong>C\u00f4ng t\u00e1c ph\u00ed c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/strong> C\u01a1 s\u1edf ph\u00e1p l\u00fd<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>C\u00e2u tr\u1ea3 l\u1eddi tr\u1ef1c ti\u1ebfp: KH\u00d4NG<\/b>, n\u1ebfu kho\u1ea3n c\u00f4ng t\u00e1c ph\u00ed \u0111\u01b0\u1ee3c chi tr\u1ea3 h\u1ee3p l\u00fd, \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 n\u1eb1m trong \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh. Ng\u01b0\u1ee3c l\u1ea1i, <b>C\u00d3<\/b>, \u0111\u1ed1i v\u1edbi ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c v\u00e0 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/p>\n<p>C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1ed1t l\u00f5i cho quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c n\u00eau r\u00f5 t\u1ea1i <strong>Ti\u1ebft \u0111.4, Kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh. Theo \u0111\u00f3, c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng bao g\u1ed3m:<\/p>\n<blockquote><p><i>&#8220;Ph\u1ea7n kho\u00e1n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c,&#8230; cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. M\u1ee9c kho\u00e1n chi kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau: [&#8230;] \u0111.4) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.&#8221;<\/i><\/p><\/blockquote>\n<p>\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0, n\u1ebfu m\u1ed9t kho\u1ea3n c\u00f4ng t\u00e1c ph\u00ed \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd, \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) th\u00ec kho\u1ea3n \u0111\u00f3 c\u0169ng s\u1ebd <strong>\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/strong> cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Th\u00e1ch th\u1ee9c \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0 l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o 100% c\u00e1c kho\u1ea3n chi \u0111\u1ec1u tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh n\u00e0y trong th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh.<\/p>\n<figure style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" title=\"Nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c v\u1edbi v\u00e9 m\u00e1y bay \u2013 minh h\u1ecda C\u00f4ng t\u00e1c ph\u00ed c\u00f3 t\u00ednh thu\u1ebf TNCN\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/01-tien-cong-tac-phi-co-tinh-thue-tncn-khong.jpg\" alt=\"Nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c v\u1edbi v\u00e9 m\u00e1y bay \u2013 minh h\u1ecda C\u00f4ng t\u00e1c ph\u00ed c\u00f3 t\u00ednh thu\u1ebf TNCN\" width=\"1920\" height=\"1080\" \/><figcaption class=\"wp-caption-text\">Nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c v\u1edbi v\u00e9 m\u00e1y bay \u2013 minh h\u1ecda C\u00f4ng t\u00e1c ph\u00ed c\u00f3 t\u00ednh thu\u1ebf TNCN<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Cac_khoan_tien_cong_tac_phi_duoc_mien_thue_TNCN\"><\/span>C\u00e1c kho\u1ea3n ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 m\u1ed9t kho\u1ea3n c\u00f4ng t\u00e1c ph\u00ed \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o kho\u1ea3n chi \u0111\u00f3 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y v\u00e0 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh:<\/p>\n<ul>\n<li><b>Chi ph\u00ed c\u00f4ng t\u00e1c th\u1ef1c t\u1ebf c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7:<\/b> C\u00e1c kho\u1ea3n chi nh\u01b0 v\u00e9 m\u00e1y bay, v\u00e9 t\u00e0u xe, chi ph\u00ed thu\u00ea ph\u00f2ng ngh\u1ec9&#8230; s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p. Tuy nhi\u00ean, vi\u1ec7c thu th\u1eadp v\u00e0 ki\u1ec3m tra th\u1ee7 c\u00f4ng t\u1eebng h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t g\u00e1nh n\u1eb7ng cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, d\u1ec5 d\u1eabn \u0111\u1ebfn sai s\u00f3t.<\/li>\n<li><b>Kho\u1ea3n kho\u00e1n chi theo quy ch\u1ebf n\u1ed9i b\u1ed9:<\/b> Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c kho\u00e1n chi cho nh\u00e2n vi\u00ean. N\u1ebfu m\u1ee9c kho\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng trong <strong><a title=\"Xem chi ti\u1ebft c\u00e1ch x\u00e2y d\u1ef1ng quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9 hi\u1ec7u qu\u1ea3\" href=\"https:\/\/bizzi.vn\/quy-che-chi-tieu-noi-bo\/\">quy ch\u1ebf chi ti\u00eau n\u1ed9i b\u1ed9<\/a><\/strong> v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh thu\u1ebf TNDN, kho\u1ea3n chi n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN. Vi\u1ec7c x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u, nh\u01b0ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7, doanh nghi\u1ec7p c\u1ea7n m\u1ed9t c\u00f4ng c\u1ee5 gi\u00fap t\u1ef1 \u0111\u1ed9ng \u00e1p d\u1ee5ng c\u00e1c quy t\u1eafc n\u00e0y v\u00e0o m\u1ecdi giao d\u1ecbch.<\/li>\n<li><b>Ph\u1ee5 c\u1ea5p \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i:<\/b> \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i, ti\u1ec1n v\u00e9 m\u00e1y bay m\u1ed9t l\u01b0\u1ee3t \u0111i v\u00e0 v\u1ec1, c\u00f9ng v\u1edbi ti\u1ec1n thu\u00ea nh\u00e0 tr\u1ea3 thay s\u1ebd kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_truong_hop_tien_cong_tac_phi_bi_tinh_thue_TNCN\"><\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed b\u1ecb t\u00ednh thu\u1ebf TNCN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u01a1 quan Thu\u1ebf s\u1ebd coi m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 c\u00f4ng t\u00e1c ph\u00ed l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu r\u01a1i v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p sai ph\u1ea1m sau. \u0110\u00e2y ch\u00ednh l\u00e0 nh\u1eefng r\u1ee7i ro m\u00e0 quy tr\u00ecnh qu\u1ea3n l\u00fd chi ph\u00ed th\u1ee7 c\u00f4ng th\u01b0\u1eddng xuy\u00ean g\u1eb7p ph\u1ea3i:<\/p>\n<ul>\n<li><strong>Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c kho\u00e1n quy \u0111\u1ecbnh:<\/strong> \u0110\u00e2y l\u00e0 sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t. N\u1ebfu doanh nghi\u1ec7p chi tr\u1ea3 c\u00f4ng t\u00e1c ph\u00ed cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh trong quy ch\u1ebf t\u00e0i ch\u00ednh m\u00e0 kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 cho ph\u1ea7n ch\u00eanh l\u1ec7ch, th\u00ec <strong>ph\u1ea7n chi v\u01b0\u1ee3t n\u00e0y s\u1ebd b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/strong> c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li><strong>Chi kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh:<\/strong> C\u00e1c kho\u1ea3n chi mang t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i c\u00e1 nh\u00e2n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd. Vi\u1ec7c ki\u1ec3m so\u00e1t m\u1ee5c \u0111\u00edch chi ti\u00eau theo c\u00e1ch th\u1ee7 c\u00f4ng r\u1ea5t kh\u00f3 kh\u0103n v\u00e0 d\u1ec5 b\u1ecb b\u1ecf s\u00f3t.<\/li>\n<li><strong>Thi\u1ebfu h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7:<\/strong> B\u1ea5t k\u1ef3 kho\u1ea3n chi n\u00e0o kh\u00f4ng c\u00f3 \u0111\u1ee7 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u1ec1u c\u00f3 nguy c\u01a1 b\u1ecb lo\u1ea1i kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 b\u1ecb t\u00ednh thu\u1ebf. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u1ec1 <strong><a title=\"T\u00ecm hi\u1ec3u c\u00e1c ti\u00eau ch\u00ed c\u1ee7a m\u1ed9t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7\" href=\"https:\/\/bizzi.vn\/hoa-don-dien-tu-la-gi\/\">h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7<\/a><\/strong> v\u00e0 c\u00f3 m\u1ed9t h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef, \u0111\u1ed1i chi\u1ebfu tin c\u1eady.<\/li>\n<\/ul>\n<p>\u0110\u1ec3 tr\u00e1nh nh\u1eefng r\u1ee7i ro n\u00e0y, vi\u1ec7c t\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 chu\u1ea9n h\u00f3a quy tr\u00ecnh l\u00e0 \u0111i\u1ec1u t\u1ea5t y\u1ebfu. <strong><a title=\"\u0110\u0103ng k\u00fd d\u00f9ng th\u1eed Bizzi Travel &amp; Expense\" href=\"\/dang-ky-dung-thu\/\">Tr\u1ea3i nghi\u1ec7m gi\u1ea3i ph\u00e1p Bizzi Travel &amp; Expense<\/a> \u0111\u1ec3 s\u1ed1 h\u00f3a quy tr\u00ecnh v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 100%.<\/strong><\/p>\n<figure style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" title=\"C\u00f4ng t\u00e1c ph\u00ed c\u00f3 t\u00ednh thu\u1ebf TNCN \u00e1p d\u1ee5ng cho c\u00f4ng t\u00e1c ph\u00ed h\u1ee3p l\u1ec7\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/02-thue-thu-nhap-ca-nhan-doi-voi-tien-cong-tac-phi.jpg\" alt=\"C\u00f4ng t\u00e1c ph\u00ed c\u00f3 t\u00ednh thu\u1ebf TNCN \u00e1p d\u1ee5ng cho c\u00f4ng t\u00e1c ph\u00ed h\u1ee3p l\u1ec7\" width=\"1920\" height=\"1080\" \/><figcaption class=\"wp-caption-text\">C\u00f4ng t\u00e1c ph\u00ed c\u00f3 t\u00ednh thu\u1ebf TNCN \u00e1p d\u1ee5ng cho c\u00f4ng t\u00e1c ph\u00ed h\u1ee3p l\u1ec7<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ho_so_chung_tu_can_thiet_de_cong_tac_phi_hop_le\"><\/span>H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft \u0111\u1ec3 c\u00f4ng t\u00e1c ph\u00ed h\u1ee3p l\u1ec7<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vi\u1ec7c thu th\u1eadp v\u00e0 l\u01b0u tr\u1eef th\u1ee7 c\u00f4ng to\u00e0n b\u1ed9 gi\u1ea5y t\u1edd n\u00e0y cho m\u1ed7i chuy\u1ebfn \u0111i l\u00e0 m\u1ed9t g\u00e1nh n\u1eb7ng h\u00e0nh ch\u00ednh l\u1edbn. M\u1ed9t gi\u1ea3i ph\u00e1p s\u1ed1 h\u00f3a nh\u01b0 Bizzi s\u1ebd gi\u00fap t\u1eadp trung t\u1ea5t c\u1ea3 ch\u1ee9ng t\u1eeb tr\u00ean m\u1ed9t n\u1ec1n t\u1ea3ng duy nh\u1ea5t, d\u1ec5 d\u00e0ng truy xu\u1ea5t khi c\u1ea7n quy\u1ebft to\u00e1n. B\u1ed9 h\u1ed3 s\u01a1 thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 bao g\u1ed3m:<\/p>\n<ul>\n<li><strong>Quy\u1ebft \u0111\u1ecbnh c\u1eed \u0111i c\u00f4ng t\u00e1c:<\/strong> V\u0103n b\u1ea3n ch\u00ednh th\u1ee9c t\u1eeb ban l\u00e3nh \u0111\u1ea1o, ghi r\u00f5 th\u00f4ng tin chuy\u1ebfn \u0111i.<\/li>\n<li><strong>Gi\u1ea5y \u0111i \u0111\u01b0\u1eddng:<\/strong> C\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan.<\/li>\n<li><strong>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb chi ph\u00ed:<\/strong> V\u00e9 m\u00e1y bay, h\u00f3a \u0111\u01a1n kh\u00e1ch s\u1ea1n, bi\u00ean lai&#8230; T\u1ea5t c\u1ea3 ph\u1ea3i l\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/li>\n<li><strong>B\u1ea3ng k\u00ea chi ti\u1ebft (n\u1ebfu c\u00f3):<\/strong> Li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n chi nh\u1ecf l\u1ebb \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n theo quy ch\u1ebf c\u00f4ng ty.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Anh_huong_cua_cong_tac_phi_den_chi_phi_duoc_tru_khi_tinh_thue_TNDN\"><\/span>\u1ea2nh h\u01b0\u1edfng c\u1ee7a c\u00f4ng t\u00e1c ph\u00ed \u0111\u1ebfn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Nh\u01b0 \u0111\u00e3 \u0111\u1ec1 c\u1eadp, vi\u1ec7c <strong>c\u00f4ng t\u00e1c ph\u00ed c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng<\/strong> li\u00ean quan m\u1eadt thi\u1ebft \u0111\u1ebfn thu\u1ebf TNDN. Theo <strong>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong>, m\u1ed9t kho\u1ea3n chi c\u00f4ng t\u00e1c ph\u00ed \u0111\u01b0\u1ee3c xem l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 3 \u0111i\u1ec1u ki\u1ec7n: th\u1ef1c t\u1ebf ph\u00e1t sinh, ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/p>\n<p>Do \u0111\u00f3, vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u00fang v\u00e0 \u0111\u1ee7 ch\u1ee9ng t\u1eeb kh\u00f4ng ch\u1ec9 gi\u00fap mi\u1ec5n thu\u1ebf TNCN m\u00e0 c\u00f2n tr\u1ef1c ti\u1ebfp t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd chi ph\u00ed t\u00edch h\u1ee3p s\u1ebd \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 ch\u00ednh x\u00e1c cho c\u1ea3 hai m\u1ee5c ti\u00eau n\u00e0y.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_cach_tinh_thue_TNCN_voi_cong_tac_phi\"><\/span>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNCN v\u1edbi c\u00f4ng t\u00e1c ph\u00ed<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Vi_du_1_Doanh_nghiep_ap_dung_hinh_thuc_khoan_chi\"><\/span>V\u00ed d\u1ee5 1: Doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c kho\u00e1n chi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>C\u00f4ng ty A c\u00f3 quy ch\u1ebf t\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c kho\u00e1n ph\u1ee5 c\u1ea5p l\u01b0u tr\u00fa l\u00e0 500.000 VN\u0110\/ng\u00e0y. Nh\u00e2n vi\u00ean B \u0111\u01b0\u1ee3c c\u1eed \u0111i c\u00f4ng t\u00e1c 3 ng\u00e0y v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c 1.500.000 VN\u0110.<\/p>\n<p>\u2192 <strong>K\u1ebft qu\u1ea3:<\/strong> To\u00e0n b\u1ed9 1.500.000 VN\u0110 n\u00e0y <strong>\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN<\/strong> v\u00ec chi \u0111\u00fang theo m\u1ee9c kho\u00e1n \u0111\u00e3 quy \u0111\u1ecbnh.<\/p>\n<p>N\u1ebfu c\u00f4ng ty A chi th\u00eam 200.000 VN\u0110\/ng\u00e0y ngo\u00e0i m\u1ee9c kho\u00e1n m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ho\u1eb7c ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, th\u00ec ph\u1ea7n v\u01b0\u1ee3t 600.000 VN\u0110 (200.000 x 3 ng\u00e0y) s\u1ebd <strong>b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN<\/strong> c\u1ee7a nh\u00e2n vi\u00ean B.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_du_2_Doanh_nghiep_chi_tra_theo_chi_phi_thuc_te\"><\/span>V\u00ed d\u1ee5 2: Doanh nghi\u1ec7p chi tr\u1ea3 theo chi ph\u00ed th\u1ef1c t\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Nh\u00e2n vi\u00ean C \u0111i c\u00f4ng t\u00e1c v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 cho c\u00e1c kho\u1ea3n sau: V\u00e9 m\u00e1y bay 2.000.000 VN\u0110, kh\u00e1ch s\u1ea1n 1.500.000 VN\u0110.<\/p>\n<p>\u2192 <strong>K\u1ebft qu\u1ea3:<\/strong> To\u00e0n b\u1ed9 3.500.000 VN\u0110 n\u00e0y \u0111\u01b0\u1ee3c c\u00f4ng ty thanh to\u00e1n v\u00e0 <strong>kh\u00f4ng t\u00ednh thu\u1ebf TNCN<\/strong> c\u1ee7a nh\u00e2n vi\u00ean C v\u00ec \u0111\u00e2y l\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7.<\/p>\n<figure style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" title=\"V\u00ed d\u1ee5 th\u1ef1c t\u1ebf khi c\u00f4ng t\u00e1c ph\u00ed b\u1ecb t\u00ednh thu\u1ebf TNCN\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/03-tien-cong-tac-phi-bi-tinh-thue-tncn.jpg\" alt=\"V\u00ed d\u1ee5 th\u1ef1c t\u1ebf khi c\u00f4ng t\u00e1c ph\u00ed b\u1ecb t\u00ednh thu\u1ebf TNCN\" width=\"1920\" height=\"1080\" \/><figcaption class=\"wp-caption-text\">V\u00ed d\u1ee5 th\u1ef1c t\u1ebf khi c\u00f4ng t\u00e1c ph\u00ed b\u1ecb t\u00ednh thu\u1ebf TNCN<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Toi_uu_quan_ly_chi_phi_cong_tac_de_dam_bao_tinh_hop_le_ve_thue\"><\/span>T\u1ed1i \u01b0u qu\u1ea3n l\u00fd chi ph\u00ed c\u00f4ng t\u00e1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 v\u1ec1 thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 tr\u1ea3 l\u1eddi d\u1ee9t \u0111i\u1ec3m c\u00e2u h\u1ecfi <strong>ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng<\/strong>, doanh nghi\u1ec7p c\u1ea7n m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd. Tuy nhi\u00ean, vi\u1ec7c v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng n\u00e0y theo c\u00e1ch th\u1ee7 c\u00f4ng th\u01b0\u1eddng kh\u00f4ng hi\u1ec7u qu\u1ea3 v\u00e0 t\u1ed1n k\u00e9m. \u00c1p d\u1ee5ng c\u00f4ng ngh\u1ec7 t\u1ef1 \u0111\u1ed9ng h\u00f3a ch\u00ednh l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 gi\u1ea3i quy\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y:<\/p>\n<ul>\n<li><strong>X\u00e2y d\u1ef1ng quy ch\u1ebf c\u00f4ng t\u00e1c ph\u00ed r\u00f5 r\u00e0ng:<\/strong> N\u1ec1n t\u1ea3ng s\u1ed1 gi\u00fap doanh nghi\u1ec7p thi\u1ebft l\u1eadp c\u00e1c quy t\u1eafc v\u00e0 ch\u00ednh s\u00e1ch chi ti\u00eau, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra v\u00e0 c\u1ea3nh b\u00e1o c\u00e1c kho\u1ea3n chi kh\u00f4ng ph\u00f9 h\u1ee3p.<\/li>\n<li><strong>\u0110\u1ea3m b\u1ea3o ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 v\u00e0 h\u1ee3p l\u1ec7:<\/strong> Nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 ch\u1ee5p v\u00e0 t\u1ea3i h\u00f3a \u0111\u01a1n ngay l\u1eadp t\u1ee9c th\u00f4ng qua \u1ee9ng d\u1ee5ng di \u0111\u1ed9ng, c\u00f4ng ngh\u1ec7 OCR c\u1ee7a Bizzi s\u1ebd t\u1ef1 \u0111\u1ed9ng tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u, gi\u1ea3m thi\u1ec3u vi\u1ec7c nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng v\u00e0 th\u1ea5t l\u1ea1c ch\u1ee9ng t\u1eeb.<\/li>\n<li><strong>Ki\u1ec3m so\u00e1t v\u00e0 theo d\u00f5i minh b\u1ea1ch:<\/strong> M\u1ecdi \u0111\u1ec1 xu\u1ea5t v\u00e0 ph\u00ea duy\u1ec7t \u0111\u1ec1u \u0111\u01b0\u1ee3c ghi l\u1ea1i tr\u00ean h\u1ec7 th\u1ed1ng, cung c\u1ea5p cho nh\u00e0 qu\u1ea3n l\u00fd c\u00e1i nh\u00ecn t\u1ed5ng quan theo th\u1eddi gian th\u1ef1c v\u1ec1 t\u00ecnh h\u00ecnh chi ti\u00eau, gi\u00fap \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<figure style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" title=\"Quy tr\u00ecnh qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c ph\u00ed trong doanh nghi\u1ec7p\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/04-quan-ly-cong-tac-phi-doanh-nghiep.jpg\" alt=\"Quy tr\u00ecnh qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c ph\u00ed trong doanh nghi\u1ec7p\" width=\"1920\" height=\"1080\" \/><figcaption class=\"wp-caption-text\">Quy tr\u00ecnh qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c ph\u00ed trong doanh nghi\u1ec7p<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Giai_phap_so_hoa_quy_trinh_cong_tac_phi_voi_Bizzi_Travel_Expense\"><\/span>Gi\u1ea3i ph\u00e1p s\u1ed1 h\u00f3a quy tr\u00ecnh c\u00f4ng t\u00e1c ph\u00ed v\u1edbi Bizzi Travel &amp; Expense<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Bizzi Travel &amp; Expense l\u00e0 n\u1ec1n t\u1ea3ng qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c v\u00e0 chi ph\u00ed to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c th\u00e1ch th\u1ee9c m\u00e0 doanh nghi\u1ec7p \u0111ang \u0111\u1ed1i m\u1eb7t. B\u1eb1ng c\u00e1ch s\u1ed1 h\u00f3a 100% quy tr\u00ecnh, gi\u1ea3i ph\u00e1p c\u1ee7a ch\u00fang t\u00f4i gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a, t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n r\u1ee7i ro v\u1ec1 tu\u00e2n th\u1ee7 thu\u1ebf.<\/p>\n<ul>\n<li><strong>T\u1ef1 \u0111\u1ed9ng h\u00f3a \u0111\u1ec1 xu\u1ea5t v\u00e0 ph\u00ea duy\u1ec7t:<\/strong> T\u1ea1o v\u00e0 duy\u1ec7t y\u00eau c\u1ea7u c\u00f4ng t\u00e1c tr\u1ef1c tuy\u1ebfn, lu\u00e2n chuy\u1ec3n theo s\u01a1 \u0111\u1ed3 t\u1ed5 ch\u1ee9c m\u1ed9t c\u00e1ch nhanh ch\u00f3ng.<\/li>\n<li><strong>Ki\u1ec3m so\u00e1t ng\u00e2n s\u00e1ch theo th\u1eddi gian th\u1ef1c:<\/strong> Theo d\u00f5i chi ph\u00ed th\u1ef1c t\u1ebf so v\u1edbi \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 duy\u1ec7t cho t\u1eebng chuy\u1ebfn \u0111i.<\/li>\n<li><strong>\u0110\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n t\u1ef1 \u0111\u1ed9ng:<\/strong> C\u00f4ng ngh\u1ec7 OCR t\u1ef1 \u0111\u1ed9ng tr\u00edch xu\u1ea5t th\u00f4ng tin t\u1eeb h\u00f3a \u0111\u01a1n, ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u00e0o ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/li>\n<li><strong>Thi\u1ebft l\u1eadp ch\u00ednh s\u00e1ch chi ti\u00eau linh ho\u1ea1t:<\/strong> C\u00e0i \u0111\u1eb7t h\u1ea1n m\u1ee9c chi ph\u00ed theo c\u1ea5p b\u1eadc, ph\u00f2ng ban, khu v\u1ef1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy ch\u1ebf n\u1ed9i b\u1ed9.<\/li>\n<\/ul>\n<figure style=\"width: 1920px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" title=\"Gi\u1ea3i ph\u00e1p Bizzi Travel &amp; Expense s\u1ed1 h\u00f3a c\u00f4ng t\u00e1c ph\u00ed\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/05\/05-gia-phap-cua-bizzi.jpg\" alt=\"Gi\u1ea3i ph\u00e1p Bizzi Travel &amp; Expense s\u1ed1 h\u00f3a c\u00f4ng t\u00e1c ph\u00ed\" width=\"1920\" height=\"1080\" \/><figcaption class=\"wp-caption-text\">Gi\u1ea3i ph\u00e1p Bizzi Travel &amp; Expense s\u1ed1 h\u00f3a c\u00f4ng t\u00e1c ph\u00ed<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_FAQ_ve_cong_tac_phi_va_thue_TNCN\"><\/span>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ) v\u1ec1 c\u00f4ng t\u00e1c ph\u00ed v\u00e0 thu\u1ebf TNCN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Muc_khoan_chi_cong_tac_phi_toi_da_la_bao_nhieu_de_khong_bi_tinh_thue\"><\/span>1. M\u1ee9c kho\u00e1n chi c\u00f4ng t\u00e1c ph\u00ed t\u1ed1i \u0111a l\u00e0 bao nhi\u00eau \u0111\u1ec3 kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng quy \u0111\u1ecbnh m\u1ed9t m\u1ee9c kho\u00e1n chi t\u1ed1i \u0111a chung. M\u1ee9c kho\u00e1n n\u00e0y do doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng v\u00e0 quy \u0111\u1ecbnh trong quy ch\u1ebf t\u00e0i ch\u00ednh, mi\u1ec5n l\u00e0 n\u00f3 h\u1ee3p l\u00fd v\u00e0 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Neu_nhan_vien_di_cong_tac_bang_xe_ca_nhan_thi_thanh_toan_the_nao\"><\/span>2. N\u1ebfu nh\u00e2n vi\u00ean \u0111i c\u00f4ng t\u00e1c b\u1eb1ng xe c\u00e1 nh\u00e2n th\u00ec thanh to\u00e1n th\u1ebf n\u00e0o?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb d\u1ef1a tr\u00ean qu\u00e3ng \u0111\u01b0\u1eddng th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nhi\u00ean li\u1ec7u theo quy \u0111\u1ecbnh, c\u00f9ng v\u1edbi c\u00e1c chi ph\u00ed c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7. Kho\u1ea3n chi n\u00e0y c\u0169ng kh\u00f4ng b\u1ecb t\u00ednh thu\u1ebf TNCN n\u1ebfu c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Hoa_don_an_uong_trong_chuyen_cong_tac_co_duoc_mien_thue_TNCN_khong\"><\/span>3. H\u00f3a \u0111\u01a1n \u0103n u\u1ed1ng trong chuy\u1ebfn c\u00f4ng t\u00e1c c\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>N\u1ebfu doanh nghi\u1ec7p chi tr\u1ea3 ti\u1ec1n \u0103n u\u1ed1ng theo h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf, kho\u1ea3n n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN n\u1ebfu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong quy ch\u1ebf, c\u00f3 h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 v\u00e0 g\u1eafn li\u1ec1n v\u1edbi chuy\u1ebfn c\u00f4ng t\u00e1c. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n sang kho\u00e1n chi v\u00e0 qu\u1ea3n l\u00fd b\u1eb1ng ph\u1ea7n m\u1ec1m nh\u01b0 Bizzi.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span>K\u1ebft lu\u1eadn<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00f3m l\u1ea1i, c\u00e2u tr\u1ea3 l\u1eddi cho <strong>ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng<\/strong> ph\u1ee5 thu\u1ed9c ho\u00e0n to\u00e0n v\u00e0o s\u1ef1 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. N\u1ebfu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1ch, c\u00f4ng t\u00e1c ph\u00ed l\u00e0 m\u1ed9t kho\u1ea3n chi h\u1ee3p l\u1ec7, kh\u00f4ng b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p>Vi\u1ec7c x\u00e2y d\u1ef1ng quy ch\u1ebf r\u00f5 r\u00e0ng v\u00e0 \u00e1p d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 nh\u01b0 Bizzi Travel &amp; Expense s\u1ebd gi\u00fap doanh nghi\u1ec7p bi\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd chi ph\u00ed t\u1eeb m\u1ed9t g\u00e1nh n\u1eb7ng th\u00e0nh m\u1ed9t l\u1ee3i th\u1ebf c\u1ea1nh tranh, \u0111\u1ea3m b\u1ea3o minh b\u1ea1ch, hi\u1ec7u qu\u1ea3 v\u00e0 tr\u00e1nh c\u00e1c r\u1ee7i ro v\u1ec1 thu\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doc_them\"><\/span>\u0110\u1ecdc th\u00eam:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong><a href=\"https:\/\/bizzi.vn\/quan-ly-cong-tac-phi-hieu-qua-voi-ung-dung-bizzi-expense\/\">\u1ee8ng d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd c\u00f4ng t\u00e1c ph\u00ed \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro thu\u1ebf<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/bizzi.vn\/nhung-thay-doi-ve-thue-thang-2-2025\/\">C\u1eadp nh\u1eadt quy \u0111\u1ecbnh thu\u1ebf m\u1edbi nh\u1ea5t 2025<\/a><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Not all business expenses are subject to personal income tax. According to the law, business expenses are only subject to\u2026<\/p>","protected":false},"author":57,"featured_media":999973249,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[84,372],"tags":[],"class_list":["post-999973248","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thiet-lap","category-thanh-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999973248","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/57"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999973248"}],"version-history":[{"count":12,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999973248\/revisions"}],"predecessor-version":[{"id":999978251,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999973248\/revisions\/999978251"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999973249"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999973248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999973248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999973248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}