Cho minh tham gia ve van de nay moi, van de ma cac ban dua ra rat nhieu doanh nghiep hien nay dang mac phai, khi quyet toan thue TNDN co quan thue ho se loai ra khoi chi phi hop le, va ho giai thich la day chi la chi phi ke toan con chi phi hop le thi khong duoc, theo minh nghi theo TT120 day van duoc coi la mot khoan chi phi hop ly, vi khi di pho to tai lieu hay chi phi van phong pham voi gia tri nho hon 100 thi lam gi co hoa don tai chinh, thuc ra ben thue con noi day la Tong cuc thue co van ban huong dan, neu khi doanh nghiep cua cac ban khi quyet toan thue TNDN cac ban nen hoi ho la theo van ban nao, con dung o goc do kiem toan doc lap thi khong khi nao ho loai cac khoan tren ra khoi chi phi cua cac ban, ma ho chi canh bao cho cac ban biet dieu nay nen han che va can co huong giai quyet, vi khi chung ta lam ro luat va khi co quan Thue vao quyet toan thue TNDN cac doanh nghiep deu khong muon va cham voi co quan thue nen khong bao gio doi hoi quyen loi cua minh chinh vi the ho moi lam nhu the. Minh thuc ra trinh do con han che co gi cac ban chi bao them. Xin chan thanh cam on cac ban!