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Openai/694e5d60-79e4-8002-ac43-932e8d6598ec
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===== 3️⃣ Chi phí được trừ khi tính thuế TNDN ===== ✔️ Chi phí tiền lương tăng cao vẫn được trừ nếu: * Thực tế chi trả * Có HĐLĐ, thỏa ước, quy chế lương thưởng * Phục vụ SXKD ✔️ Chi phí thuê lại lao động: * Được trừ và khấu trừ/hoàn GTGT nếu hợp đồng cho thuê lao động hợp pháp * Phải đúng danh mục 20 công việc cho thuê lại lao động
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