Hợp thức chi phí quảng cáo – Tiết kiệm vài trăm đến hàng triệu tiền thuế
Cách ghi nhận Chi phí quảng cáo Facebook Ads/ Google Ads vào chi phí hợp lý của công ty để quyết toán thuế
1. Hồ sơ hợp thức chi phí quảng cáo TikTok, facebook, Google
Đối với các doanh nghiệp kinh doanh online, chi phí cho việc chạy quảng cáo Facebook, Google là không hề nhỏ. Mặc dù nhiều công ty đã biết nhưng lại sợ thủ tục rườm rà mà ngại đăng ký mã số thuế nhà thầu và nộp thuế để hợp lý khoản chi này.
Vậy thủ tục để được cấp mã số thuế nhà thầu là gì?
- 01 bộ hồ sơ đăng ký MST nhà thầu gồm:
- Tờ khai đăng ký thuế mẫu số 04.1-ĐK-TCT kèm theo TT 95/2016/TT-BTC;
- Bảng kê các nhà thầu, nhà thầu phụ nước ngoài nộp thuế thông qua bên Việt Nam mẫu số 04.1-ĐK-TCT-BK;
- Bản sao hợp đồng.
>>> Tải mẫu Tờ khai đăng ký thuế mẫu số 04.1-ĐK-TCT kèm theo TT 95/2016/TT-BTC
Ngoài ra, chúng tôi cũng chia sẻ ý kiến của một bạn trên cộng đồng mạng như sau:
“Nhiều bạn sẽ vướng mắc ở phần bản sao Hợp đồng, mình cũng vậy. Tài khoản chạy quảng cáo bên mình được lập từ khá lâu trước đây nên việc tìm lại Hợp đồng là không thể luôn. Tuy nhiên sau khi hỏi, thì tờ khai mẫu 04.1-ĐK-TCT và bảng kê các nhà thầu (mình đính kèm theo bài viết) là bắt buộc. Còn nếu không thể tra cứu lại Hợp đồng, các chị thuế cũng không quá cứng nhắc đâu.
Sau khi điền các thông tin cơ bản trong tờ khai, bạn nộp hồ sơ cho bộ phận 1 cửa của chi cục thuế quản lý. Dịch dã như này thì cứ chuyển phát nhanh cho yên tâm. Khoảng 3 ngày sau khi tờ khai được tiếp nhận, cơ quan thuế sẽ trả thông báo mã số thuế nhà thầu (MST nộp hộ). Mình kê khai và nộp thuế theo mã số thuế được cấp này nhé.”
2. Chí phí quảng cáo Google, Facebook được trừ khi tính thuế TNDN
Vì tất cả các hóa đơn, biên lai do Google hoặc Facebook cung cấp đều chưa có thuế GTGT (VAT), nên khi kê khai thuế nhà thầu, doanh nghiệp phải kê khai đầy đủ 2 chỉ tiêu là: Tỷ lệ % để tính thuế GTGT trên doanh thu và Tỷ lệ (%) thuế TNDN tính trên doanh thu tính thuế, đồng thời phải nộp đủ tiền thuế trên tờ khai thì mới được xác nhận là chi phí được trừ khi tính thuế TNDN.
- Tỷ lệ % để tính thuế GTGT trên doanh thu đối với ngành kinh doanh dịch vụ là: 5% (theo Khoản 2a, điều 12, Thông tư 103/2014/TT-BTC ngày 06 tháng 08 năm 2014)
- Tỷ lệ (%) thuế TNDN tính trên doanh thu tính thuế đối với ngành kinh doanh dịch vụ là: 5% (Theo Khoản 2a, điều 13, Thông tư 103/2014/TT-BTC ngày 06 tháng 08 năm 2014)
Bài viết với thông tin cơ bản về các thủ tục giúp bạn hợp thức chi phí quảng cáo Facebook, Google, TikTok và tiết kiệm được một khoản chi phí đáng kể cho doanh nghiệp. Ngoài ra, để tìm hiểu kĩ hơn về cách ghi nhận chi phí và thuế khi chạy quảng cáo, bạn nên tìm đọc và nắm kĩ các điều luật để đảm bảo doanh nghiệp thực hiện đầy đủ nghĩa vụ và hưởng quyền lợi tối đa!
Để được tư vấn miễn phí về dịch vụ quảng cáo, bạn vui lòng:
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