{"id":5853,"date":"2021-06-02T17:17:45","date_gmt":"2022-11-26T10:17:45","guid":{"rendered":"https:\/\/ceco.vn\/nhieu-thay-doi-ve-thue-lien-quan-den-doanh-nghiep-ap-dung-tu-01-01-2017\/"},"modified":"2023-03-07T16:12:31","modified_gmt":"2023-03-07T09:12:31","slug":"nhieu-thay-doi-ve-thue-lien-quan-den-doanh-nghiep-ap-dung-tu-01-01-2017","status":"publish","type":"post","link":"https:\/\/ceco.com.vn\/en\/nhieu-thay-doi-ve-thue-lien-quan-den-doanh-nghiep-ap-dung-tu-01-01-2017\/","title":{"rendered":"Nhi\u1ec1u thay \u0111\u1ed5i v\u1ec1 thu\u1ebf li\u00ean quan \u0111\u1ebfn doanh nghi\u1ec7p \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2017"},"content":{"rendered":"
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Nh\u1eb1m tri\u1ec3n khai\u00a0Ngh\u1ecb quy\u1ebft 35\/NQ-CP<\/a>\u00a0v\u1ec1 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc v\u00e0 h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p \u0111\u1ebfn n\u0103m 2020 trong b\u1ed1i c\u1ea3nh \u0111\u1ea5t n\u01b0\u1edbc \u0111ang tham gia v\u00e0o C\u1ed9ng \u0111\u1ed3ng ASEAN v\u00e0 c\u00e1c Hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do FTA, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang g\u1ea5p r\u00fat ho\u00e0n t\u1ea5t D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf \u0111\u1ec3 tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh trong n\u0103m nay v\u00e0 s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2017.<\/span><\/span><\/p>\n

\"Thay<\/span><\/span><\/p>\n

K\u1ebft c\u1ea5u n\u1ed9i dung D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf g\u1ed3m:<\/strong><\/span><\/span><\/span><\/p>\n

\u0110i\u1ec1u 1: S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP<\/a>\u00a0h\u01b0\u1edbng d\u1eabn Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/span><\/p>\n

\u0110i\u1ec1u 2: S\u1eeda \u0111\u1ed5i, b\u1ed5 sung\u00a0Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP<\/a>\u00a0h\u01b0\u1edbng d\u1eabn Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 3: S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m a Kho\u1ea3n 4 \u0110i\u1ec1u 7\u00a0Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP<\/a>h\u01b0\u1edbng d\u1eabn Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/span><\/p>\n

\u0110i\u1ec1u 4: Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/span><\/p>\n

Chi ti\u1ebft c\u00e1c n\u1ed9i dung c\u1ee7a D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u01b0 sau:<\/strong><\/span><\/span><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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N\u1ed9i dung s\u1eeda \u0111\u1ed5i<\/strong><\/span><\/span><\/span><\/p>\n<\/td>\n

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Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf<\/strong><\/span><\/span><\/span><\/p>\n<\/td>\n

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D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh<\/strong><\/span><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

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X\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf<\/strong><\/span><\/span><\/p>\n

(s\u1eeda \u0111\u1ed5i Kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP v\u00e0 Kho\u1ea3n 2 \u0110i\u1ebfu 1\u00a0Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP<\/a>)<\/span><\/span><\/p>\n<\/td>\n

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\u0110i\u1ec1u 4. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong><\/span><\/span><\/p>\n

Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/span><\/p>\n

1. Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, s\u1ea3n xu\u1ea5t mu\u1ed1i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3; thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n.<\/span><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n. H\u1ee3p t\u00e1c x\u00e3, doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang ph\u1ea7n thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n v\u1edbi c\u00e1c kh\u00e2u ch\u1ebf bi\u1ebfn, ch\u1ebf t\u1ea1o kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ea1i Kho\u1ea3n n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u1edbi t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u01a1 s\u1edf trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/span><\/p>\n

Ho\u1ea1t \u0111\u1ed9ng tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u1ee7a doanh nghi\u1ec7p \u1edf \u0111\u1ecba b\u00e0n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ea1i Kho\u1ea3n n\u00e0y v\u00e0 t\u1ea1i \u0110i\u1ec3m e Kho\u1ea3n 2 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo m\u00e3 ng\u00e0nh kinh t\u1ebf c\u1ea5p 1 c\u1ee7a ng\u00e0nh n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam.<\/span><\/span><\/p>\n

H\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y v\u00e0 t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 h\u1ee3p t\u00e1c x\u00e3 \u0111\u00e1p \u1ee9ng t\u1ef7 l\u1ec7 v\u1ec1 cung \u1ee9ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 cho c\u00e1c th\u00e0nh vi\u00ean l\u00e0 nh\u1eefng c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, ph\u00e1p nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:
– T\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n tr\u00ean chi ph\u00ed s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m t\u1eeb 30% tr\u1edf l\u00ean.
– S\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/span><\/p>\n<\/td>\n

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\u0110i\u1ec1u 4. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong><\/span><\/span><\/p>\n

Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/span><\/p>\n

1. Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n, s\u1ea3n xu\u1ea5t mu\u1ed1i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3; thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n.<\/span><\/span><\/p>\n

H\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y v\u00e0 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 h\u1ee3p t\u00e1c x\u00e3 \u0111\u00e1p \u1ee9ng t\u1ef7 l\u1ec7 v\u1ec1 cung \u1ee9ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 cho c\u00e1c th\u00e0nh vi\u00ean l\u00e0 nh\u1eefng c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, ph\u00e1p nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/span><\/p>\n

– T\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n tr\u00ean chi ph\u00ed s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m t\u1eeb 30% tr\u1edf l\u00ean.<\/span><\/span><\/p>\n

– S\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp t\u1eeb thu mua nguy\u00ean li\u1ec7u n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c hi\u1ec7n s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng (l\u00e0m s\u1ea1ch, ph\u01a1i, s\u1ea5y kh\u00f4, t\u00e1ch h\u1ea1t, t\u00e1ch c\u1ecdng, c\u1eaft, xay, b\u0103m, b\u00f3c v\u1ecf, xay b\u1ecf v\u1ecf, x\u00e1t b\u1ecf v\u1ecf, v\u1ee1 m\u1ea3nh, \u0111\u00e1nh b\u00f3ng h\u1ea1t, h\u1ed3 h\u1ea1t, \u0111\u00f3ng h\u1ed9p k\u00edn kh\u00ed, b\u1ea3o qu\u1ea3n l\u1ea1nh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c b\u1ea3o qu\u1ea3n th\u00f4ng th\u01b0\u1eddng kh\u00e1c), ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c.<\/em><\/strong><\/span><\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/em><\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

V\u1ec1 kho\u1ea3n chi ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 v\u1ed1n Nh\u00e0 n\u01b0\u1edbc chi\u1ebfm t\u1ef7 l\u1ec7 chi ph\u1ed1i; chi ho\u1ea1t \u0111\u1ed9ng n\u00e2ng cao n\u0103ng l\u1ef1c, t\u01b0 v\u1eabn h\u1ed7 tr\u1ee3 th\u1ee7 t\u1ee5c cho doanh nghi\u1ec7p<\/strong><\/span><\/span><\/p>\n

(s\u1eeda \u0111\u1ed5i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP)<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 9. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/span><\/p>\n

1. Tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi sau:

– Kho\u1ea3n chi cho th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng v\u00e0 an ninh, hu\u1ea5n luy\u1ec7n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n t\u1ef1 v\u1ec7 v\u00e0 ph\u1ee5c v\u1ee5 c\u00e1c nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kho\u1ea3n chi h\u1ed7 tr\u1ee3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p.

– C\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m: Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00e1n b\u1ed9 ph\u00f2ng, ch\u1ed1ng HIV\/AIDS c\u1ee7a doanh nghi\u1ec7p, chi ph\u00ed t\u1ed5 ch\u1ee9c truy\u1ec1n th\u00f4ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, ph\u00ed th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n kh\u00e1m v\u00e0 x\u00e9t nghi\u1ec7m HIV, chi ph\u00ed h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi nhi\u1ec5m HIV l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.

– Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 doanh nghi\u1ec7p c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh nh\u01b0: Chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t, chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, \u0111\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con c\u00e1i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; t\u1ed5ng s\u1ed1 chi kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf.<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 9. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/span><\/p>\n

1. Tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi sau:<\/span><\/span><\/p>\n

– Kho\u1ea3n chi cho th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng v\u00e0 an ninh, hu\u1ea5n luy\u1ec7n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n t\u1ef1 v\u1ec7 v\u00e0 ph\u1ee5c v\u1ee5 c\u00e1c nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kho\u1ea3n chi h\u1ed7 tr\u1ee3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p.<\/span><\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m: chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00e1n b\u1ed9 ph\u00f2ng, ch\u1ed1ng HIV\/AIDS c\u1ee7a doanh nghi\u1ec7p, chi ph\u00ed t\u1ed5 ch\u1ee9c truy\u1ec1n th\u00f4ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, ph\u00ed th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n, kh\u00e1m v\u00e0 x\u00e9t nghi\u1ec7m HIV, chi ph\u00ed h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi nhi\u1ec5m HIV l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/span><\/p>\n

– Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0c\u1ee7a doanh nghi\u1ec7p<\/em><\/strong>\u00a0(tr\u1eeb<\/strong>\u00a0doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc v\u00e0 doanh nghi\u1ec7p c\u00f3 c\u1ed5 ph\u1ea7n, v\u1ed1n g\u00f3p chi ph\u1ed1i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00edch Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf trong n\u0103m t\u00ednh thu\u1ebf)<\/strong><\/em>\u00a0m\u00e0\u00a0doanh nghi\u1ec7p<\/span>\u00a0c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng theo quy \u0111\u1ecbnh nh\u01b0: chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t, chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, \u0111\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con c\u00e1i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; t\u1ed5ng s\u1ed1 chi kh\u00f4ng qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf.<\/span><\/span><\/p>\n

– Kho\u1ea3n chi cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e2ng cao n\u0103ng l\u1ef1c, t\u01b0 v\u1ea5n h\u1ed7 tr\u1ee3 th\u1ee7 t\u1ee5c cho doanh nghi\u1ec7p.<\/em><\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

V\u1ec1 kho\u1ea3n chi \u0111\u00f3ng qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/span><\/span><\/p>\n

(s\u1eeda \u0111\u1ed5i \u0110i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP)<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 9. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/span><\/p>\n

\u2026<\/span><\/span><\/p>\n

2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p v\u1ec1 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/span><\/p>\n

\u2026<\/span><\/span><\/p>\n

c) Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng;<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 9. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/span><\/p>\n

\u2026<\/span><\/span><\/p>\n

2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p v\u1ec1 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/span><\/p>\n

\u2026<\/span><\/span><\/p>\n

c) Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.\u00a0\u0110\u1ed1i v\u1edbi kho\u1ea3n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i c\u1ee7a doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i) l\u00e0 ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c theo t\u1ef7 l\u1ec7 sau \u0111\u00e2y:<\/strong><\/em><\/span><\/span><\/p>\n

– 10% gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n d\u01b0\u1edbi 6 th\u00e1ng;<\/em><\/strong><\/span><\/span><\/p>\n

– 30% gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n t\u1eeb 6 th\u00e1ng \u0111\u1ebfn d\u01b0\u1edbi 1 n\u0103m;<\/em><\/strong><\/span><\/span><\/p>\n

– 50% gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n t\u1eeb 1 n\u0103m \u0111\u1ebfn d\u01b0\u1edbi 2 n\u0103m;<\/em><\/strong><\/span><\/span><\/p>\n

– 70% gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n t\u1eeb 2 n\u0103m \u0111\u1ebfn d\u01b0\u1edbi 3 n\u0103m;<\/em><\/strong><\/span><\/span><\/p>\n

– 100% gi\u00e1 tr\u1ecb \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu t\u1eeb 3 n\u0103m tr\u1edf l\u00ean.<\/em><\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

V\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (TCTD)<\/strong><\/span><\/span><\/p>\n

(s\u1eeda \u0111\u1ed5i \u0110i\u1ec3m o Kho\u1ea3n 2 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP v\u00e0 Kho\u1ea3n 7 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP)<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 9. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/span><\/p>\n

\u2026<\/span><\/span><\/p>\n

2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p v\u1ec1 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/span><\/p>\n

\u2026<\/span><\/span><\/p>\n

o) Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c 01 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi \u0111\u1ec3 tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, v\u1ec1 b\u1ea3o hi\u1ec3m y t\u1ebf \u0111\u1ec3 tr\u00edch n\u1ed9p c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i (b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung), qu\u1ef9 b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 qu\u1ef9 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;
Ph\u1ea7n chi tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty;<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 9. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/span><\/p>\n

\u2026<\/span><\/span><\/p>\n

2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p v\u1ec1 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/span><\/p>\n

\u2026<\/span><\/span><\/p>\n

o) Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c\u00a003<\/em><\/strong>tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi \u0111\u1ec3: tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, v\u1ec1 b\u1ea3o hi\u1ec3m y t\u1ebf \u0111\u1ec3 tr\u00edch n\u1ed9p c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i (b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung b\u1eaft bu\u1ed9c), qu\u1ef9 b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 qu\u1ef9 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/span><\/p>\n

Kho\u1ea3n chi tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ngo\u00e0i vi\u1ec7c kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y c\u00f2n ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty;<\/span><\/span><\/p>\n

\n<\/td>\n<\/tr>\n

\n

V\u1ec1 b\u1ed5 sung quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p thu thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span><\/span><\/p>\n

(s\u1eeda \u0111\u1ed5i Kho\u1ea3n 3 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP)<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 11. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/strong><\/span><\/span><\/p>\n

\u2026<\/strong><\/span><\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m c, d Kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/span><\/p>\n

a) D\u1ecbch v\u1ee5: 5%, ri\u00eang d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, casino: 10%; tr\u01b0\u1eddng h\u1ee3p cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a th\u00ec h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 1%; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u1edbi gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 l\u00e0 2%;<\/span><\/span><\/p>\n

b) Cung c\u1ea5p v\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ho\u1eb7c theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf (Incoterms) l\u00e0 1%;<\/span><\/span><\/p>\n

c) Ti\u1ec1n b\u1ea3n quy\u1ec1n l\u00e0 10%;<\/span><\/span><\/p>\n

d) Thu\u00ea t\u00e0u bay (k\u1ec3 c\u1ea3 thu\u00ea \u0111\u1ed9ng c\u01a1, ph\u1ee5 t\u00f9ng t\u00e0u bay), t\u00e0u bi\u1ec3n l\u00e0 2%;<\/span><\/span><\/p>\n

\u0111) Thu\u00ea gi\u00e0n khoan, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i (tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n n\u00e0y) l\u00e0 5%;<\/span><\/span><\/p>\n

e) L\u00e3i ti\u1ec1n vay l\u00e0 5%;<\/span><\/span><\/p>\n

g) Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i l\u00e0 0,1%;<\/span><\/span><\/p>\n

h) D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh l\u00e0 2%;<\/span><\/span><\/p>\n

i) X\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c l\u00e0 2%.<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 11. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/strong><\/span><\/span><\/p>\n

\u2026<\/strong><\/span><\/span><\/p>\n

3. Doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m c, d kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.\u00a0Ri\u00eang thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, s<\/strong><\/em>\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5<\/em><\/strong>t. T\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam\u00a0<\/strong><\/em>c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/strong><\/span><\/span><\/p>\n

a) D\u1ecbch v\u1ee5: 5%, ri\u00eang d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, casino: 10%; Tr\u01b0\u1eddng h\u1ee3p cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a th\u00ec h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 1%; Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 v\u1edbi gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5: 2%;<\/span><\/span><\/p>\n

b) Cung c\u1ea5p v\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam theo h\u00ecnh th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ho\u1eb7c theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf (Incoterms): 1%;<\/span><\/span><\/p>\n

c) Ti\u1ec1n b\u1ea3n quy\u1ec1n: 10%;<\/span><\/span><\/p>\n

d) Thu\u00ea t\u00e0u bay (k\u1ec3 c\u1ea3 thu\u00ea \u0111\u1ed9ng c\u01a1, ph\u1ee5 t\u00f9ng t\u00e0u bay), t\u00e0u bi\u1ec3n: 2%;<\/span><\/span><\/p>\n

\u0111) Thu\u00ea gi\u00e0n khoan, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i (tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n n\u00e0y): 5%;<\/span><\/span><\/p>\n

e) L\u00e3i ti\u1ec1n\u00a0 vay: 5%;<\/span><\/span><\/p>\n

g) Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i: 0,1%;<\/span><\/span><\/p>\n

h) D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh: 2%;<\/span><\/span><\/p>\n

i) X\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c: 2%.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

V\u1ec1 b\u1ed5 sung h\u01b0\u1edbng d\u1eabn \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 v\u1ed1n t\u1ed1i thi\u1ec3u 6.000 t\u1ef7 \u0111\u1ed3ng<\/strong><\/span><\/span><\/p>\n

(b\u1ed5 sung \u0110i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP v\u00e0 Kho\u1ea3n 9 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP)<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 15. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/strong><\/span><\/span><\/p>\n

1. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong th\u1eddi h\u1ea1n 15 n\u0103m \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/span><\/p>\n

\u2026<\/strong><\/span><\/span><\/p>\n

\u0111) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t (tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n) \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed sau:
– D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t 10 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu.
– D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean 3.000 lao \u0111\u1ed9ng ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu.
S\u1ed1 lao \u0111\u1ed9ng s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng.<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 15. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/strong><\/span><\/span><\/p>\n

1. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong th\u1eddi h\u1ea1n 15 n\u0103m \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/span><\/p>\n

…<\/span><\/span><\/p>\n

\u0111) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t (tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n) \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed sau:<\/span><\/span><\/p>\n

– D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0\u00a0 v\u00e0 c\u00f3 t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t 10 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu.<\/span><\/span><\/p>\n

– D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6 ngh\u00ecn t\u1ef7 \u0111\u1ed3ng,<\/strong>th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean 3.000 lao \u0111\u1ed9ng ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu.<\/span><\/span><\/p>\n

D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u0103ng k\u00fd quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6.000 t\u1ef7 \u0111\u1ed3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u nh\u01b0ng th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n \u0111\u01b0\u1ee3c t\u1eeb 6.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean trong th\u1eddi gian 03 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u.<\/em><\/strong><\/span><\/span><\/p>\n

\n<\/td>\n<\/tr>\n

\n

V\u1ec1 chuy\u1ec3n ti\u1ebfp \u01b0u \u0111\u00e3i thu\u1ebf<\/strong><\/span><\/span><\/p>\n

(s\u1eeda \u0111\u1ed5i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP v\u00e0 Kho\u1ea3n 20 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP)<\/span><\/span><\/p>\n<\/td>\n

\n

2. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p ho\u1eb7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i m\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb khi ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.
a) Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 t\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013 c\u00f2n \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (\u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc g\u1eafn v\u1edbi vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng v\u00e0 kh\u00f4ng thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n) nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u00ec ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng; tr\u01b0\u1eddng h\u1ee3p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ea7u t\u01b0 m\u1edbi th\u00ec ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ea7u t\u01b0 m\u1edbi; tr\u01b0\u1eddng h\u1ee3p m\u1ee9c \u01b0u \u0111\u00e3i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cao h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i \u0111ang h\u01b0\u1edfng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng) th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span><\/span><\/p>\n<\/td>\n

\n

2. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p ho\u1eb7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i m\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb khi ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/span><\/p>\n

a) Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p (\u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc g\u1eafn v\u1edbi vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng v\u00e0 kh\u00f4ng thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n) n\u1ebfu \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c \u01b0u \u0111\u00e3i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP cao h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i \u0111ang h\u01b0\u1edfng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng) th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015. Tr\u01b0\u1eddng h\u1ee3p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ea7u t\u01b0 m\u1edbi th\u00ec ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ea7u t\u01b0 m\u1edbi; tr\u01b0\u1eddng h\u1ee3p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u00ec ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng ho\u1eb7c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo \u0111\u1ea7u t\u01b0 m\u1edbi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 nh\u01b0ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng thu\u1ed9c di\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i\u00a0<\/em><\/strong>theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh\u00a0<\/em><\/strong>s\u1ed1 12\/2015\/N\u0110-CP\u00a0<\/em><\/strong>cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015.<\/em><\/strong><\/span><\/span><\/p>\n

T\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec k\u1ec3 t\u1eeb 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span><\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian c\u00f2n l\u1ea1i \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf k\u1ec3 t\u1eeb khi th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, v\u1ec1 khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc v\u00e0 v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

V\u1ec1 c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp<\/strong><\/span><\/span><\/p>\n

(s\u1eeda \u0111\u1ed5i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec3u 3 Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP)<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/span><\/p>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n g\u1ed3m c\u00e1c lo\u1ea1i thu nh\u1eadp sau \u0111\u00e2y:<\/span><\/span><\/p>\n

1. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, bao g\u1ed3m:<\/span><\/span><\/p>\n

\u2026<\/span><\/span><\/p>\n

b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/span><\/p>\n

\n<\/td>\n

\n

\u0110i\u1ec1u 3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span><\/span><\/p>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n g\u1ed3m c\u00e1c lo\u1ea1i thu nh\u1eadp sau \u0111\u00e2y:<\/span><\/span><\/p>\n

1. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, bao g\u1ed3m:<\/span><\/span><\/p>\n

…<\/span><\/span><\/p>\n

b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1\u00a0v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd kinh doanh<\/em><\/strong>\u00a0theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng.\u201d<\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

V\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c, kho\u1ea3n \u0111\u00f3ng g\u00f3p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n<\/strong><\/span><\/span><\/p>\n

(s\u1eeda \u0111\u1ed5i \u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP v\u00e0 Kho\u1ea3n 8 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP)<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 11. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/span><\/p>\n

3. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb (-) c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb d\u01b0\u1edbi \u0111\u00e2y:
a) C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n.
M\u1ee9c \u0111\u00f3ng v\u00e0o Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb ra kh\u1ecfi thu nh\u1eadp khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 01 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, bao g\u1ed3m c\u1ea3 s\u1ed1 ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u1ea3 s\u1ed1 ti\u1ec1n do ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 \u0111\u00f3ng (n\u1ebfu c\u00f3).
Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng l\u00e0m vi\u1ec7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 tham gia \u0111\u00f3ng c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a qu\u1ed1c gia n\u01a1i c\u00e1 nh\u00e2n \u0111\u00f3ng c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m n\u00e0y nh\u01b0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00f3 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng;
b) C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;
c) C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o Qu\u1ef9 t\u1eeb thi\u1ec7n, Qu\u1ef9 nh\u00e2n \u0111\u1ea1o, Qu\u1ef9 khuy\u1ebfn h\u1ecdc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 11. Thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/span><\/p>\n

3. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb (-) c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/span><\/p>\n

a) C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n.<\/span><\/span><\/p>\n

M\u1ee9c \u0111\u00f3ng v\u00e0o Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c tr\u1eeb ra kh\u1ecfi thu nh\u1eadp khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y t\u1ed1i \u0111a kh\u00f4ng qu\u00e1\u00a003<\/em><\/strong>\u00a0tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, bao g\u1ed3m c\u1ea3 s\u1ed1 ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u1ea3 s\u1ed1 ti\u1ec1n do ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 \u0111\u00f3ng (n\u1ebfu c\u00f3).<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng l\u00e0m vi\u1ec7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 tham gia \u0111\u00f3ng c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a qu\u1ed1c gia n\u01a1i c\u00e1 nh\u00e2n \u0111\u00f3ng c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m n\u00e0y nh\u01b0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u00f3 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/span><\/p>\n

\n<\/td>\n<\/tr>\n

\n

V\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong><\/span><\/span><\/p>\n

(s\u1eeda \u0111\u1ed5i \u0110i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 28 Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP)<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 28. Kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong><\/span><\/span><\/p>\n

\u2026<\/strong><\/span><\/span><\/p>\n

2. C\u00e1c lo\u1ea1i thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf:<\/span><\/span><\/p>\n

\u2026<\/span><\/span><\/p>\n

c) Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p;<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 28. Kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong><\/span><\/span><\/p>\n

\u2026<\/span><\/span><\/p>\n

2. C\u00e1c lo\u1ea1i thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf:<\/span><\/span><\/p>\n

\u2026<\/span><\/span><\/p>\n

c) Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p;\u00a0thu nh\u1eadp t\u1eeb hoa h\u1ed3ng, th\u01b0\u1edfng \u0111\u1ea1t doanh s\u1ed1 c\u1ee7a c\u00e1 nh\u00e2n kinh doanh l\u00e0 \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng;<\/em><\/strong><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5<\/strong><\/span><\/span><\/p>\n

(s\u1eeda \u0111\u1ed5i \u0110i\u1ec3m a Kho\u1ea3n 4 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP)<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 7. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong><\/span><\/span><\/p>\n

\u2026<\/strong><\/span><\/span><\/p>\n

4. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/span><\/p>\n

a) C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

Th\u1eddi gian \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf l\u00e0 hai n\u0103m li\u00ean t\u1ee5c.<\/span><\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 th\u1eddi gian \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y.<\/span><\/span><\/p>\n<\/td>\n

\n

\u0110i\u1ec1u 7. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf<\/strong><\/span><\/span><\/p>\n

\u2026<\/strong><\/span><\/span><\/p>\n

4. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/em><\/span><\/span><\/p>\n

a) C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 doanh thu h\u00e0ng n\u0103m t\u1eeb m\u1ed9t t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean t\u1eeb b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, tr\u1eeb h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/em><\/span><\/span><\/p>\n

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y.<\/em><\/span><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>","protected":false},"excerpt":{"rendered":"

Nh\u1eb1m tri\u1ec3n khai\u00a0Ngh\u1ecb quy\u1ebft 35\/NQ-CP\u00a0v\u1ec1 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc v\u00e0 h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p \u0111\u1ebfn n\u0103m 2020 trong b\u1ed1i c\u1ea3nh \u0111\u1ea5t n\u01b0\u1edbc \u0111ang tham gia v\u00e0o C\u1ed9ng \u0111\u1ed3ng ASEAN v\u00e0 c\u00e1c Hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do FTA, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang g\u1ea5p r\u00fat ho\u00e0n t\u1ea5t D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda […]<\/p>","protected":false},"author":1,"featured_media":4920,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,1],"tags":[],"class_list":["post-5853","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tong-hop","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/5853","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/comments?post=5853"}],"version-history":[{"count":1,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/5853\/revisions"}],"predecessor-version":[{"id":6735,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/5853\/revisions\/6735"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media\/4920"}],"wp:attachment":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media?parent=5853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/categories?post=5853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/tags?post=5853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}