CHI PHÍ HỢP LÝ KHI TÍNH THUẾ THU NHẬP DOANH NGHIỆP TRONG BỐI CẢNH ĐẠI DỊCH COVID-19

Abstract

Determining allowable expenses when calculating corporate income tax is a familiar problem in accounting. However, in the context of the complicated development of the Covid-19 pandemic, a number of other expenses have arisen. So, how will
the business record these? From the provisions of the law, the article presents and identifies allowable expenses when calculating corporate income tax during the Covid-19 pandemic.