{"id":5958,"date":"2021-09-05T17:17:45","date_gmt":"2022-08-23T10:17:45","guid":{"rendered":"https:\/\/ceco.vn\/giam-30-thue-thu-nhap-doanh-nghiep-phai-nop-nam-2020\/"},"modified":"2021-09-05T17:17:45","modified_gmt":"2022-08-23T10:17:45","slug":"giam-30-thue-thu-nhap-doanh-nghiep-phai-nop-nam-2020","status":"publish","type":"post","link":"https:\/\/ceco.com.vn\/en\/giam-30-thue-thu-nhap-doanh-nghiep-phai-nop-nam-2020\/","title":{"rendered":"Gi\u1ea3m 30% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p n\u0103m 2020"},"content":{"rendered":"<div>\n<p style=\"margin: 0px 0px 15px; padding: 0px; border: 0px; outline: 0px; font-size: 14px; vertical-align: baseline; background: rgb(238, 238, 238); color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0TNDN l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf (doanh nghi\u1ec7p) theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft s\u1ed1 116\/2020\/QH14, bao g\u1ed3m: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3; \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp.<\/p>\n<p><strong><em>V\u1ec1 gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/em><\/strong>, Ngh\u1ecb \u0111\u1ecbnh n\u00eau r\u00f5, gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf\u00a0TNDN n\u0103m 2020 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m 2020 kh\u00f4ng qu\u00e1 200 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p style=\"margin: 0px 0px 15px; padding: 0px; border: 0px; outline: 0px; font-size: 14px; vertical-align: baseline; background: rgb(238, 238, 238); color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; text-align: justify;\">T\u1ed5ng doanh thu n\u0103m 2020 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf l\u00e0 t\u1ed5ng doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2020 c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 k\u1ec3 c\u1ea3 tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<p style=\"margin: 0px 0px 15px; padding: 0px; border: 0px; outline: 0px; font-size: 14px; vertical-align: baseline; background: rgb(238, 238, 238); color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n trong k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2020 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec t\u1ed5ng doanh thu n\u0103m 2020 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng doanh thu th\u1ef1c t\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2020 chia cho s\u1ed1 th\u00e1ng doanh nghi\u1ec7p th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2020 nh\u00e2n v\u1edbi 12 th\u00e1ng.<\/p>\n<p style=\"margin: 0px 0px 15px; padding: 0px; border: 0px; outline: 0px; font-size: 14px; vertical-align: baseline; background: rgb(238, 238, 238); color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn t\u1ed5ng doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2020 kh\u00f4ng qu\u00e1 200 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh t\u1ea1m n\u1ed9p h\u1eb1ng qu\u00fd b\u1eb1ng 70% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a qu\u00fd.<\/p>\n<p style=\"margin: 0px 0px 15px; padding: 0px; border: 0px; outline: 0px; font-size: 14px; vertical-align: baseline; background: rgb(238, 238, 238); color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; text-align: justify;\">K\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2020, tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng doanh thu n\u0103m 2020 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng qu\u00e1 200 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai gi\u1ea3m thu\u1ebf TNDN c\u1ee7a n\u0103m 2020 khi quy\u1ebft to\u00e1n thu\u1ebf TNDN theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"margin: 0px 0px 15px; padding: 0px; border: 0px; outline: 0px; font-size: 14px; vertical-align: baseline; background: rgb(238, 238, 238); color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; text-align: justify;\"><strong><em>V\u1ec1 k\u00ea khai gi\u1ea3m thu\u1ebf<\/em>,<\/strong>\u00a0Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c gi\u1ea3m khi t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd v\u00e0 k\u00ea khai thu\u1ebf TNDN ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ecnh thu\u1ebf TNDN n\u0103m 2020. Khi l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf, doanh nghi\u1ec7p k\u00ea khai s\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c gi\u1ea3m tr\u00ean c\u00e1c m\u1eabu t\u1edd khai theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"margin: 0px 0px 15px; padding: 0px; border: 0px; outline: 0px; font-size: 14px; vertical-align: baseline; background: rgb(238, 238, 238); color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; text-align: justify;\">Khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNDN, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p qu\u00fd th\u00ec doanh nghi\u1ec7p n\u1ed9p b\u1ed5 sung s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf nhi\u1ec1u h\u01a1n so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2020 th\u00ec x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<p style=\"margin: 0px 0px 15px; padding: 0px; border: 0px; outline: 0px; font-size: 14px; vertical-align: baseline; background: rgb(238, 238, 238); color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; text-align: justify;\">Qua thanh tra, ki\u1ec3m tra, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m 2020 l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<p style=\"margin: 0px 0px 15px; padding: 0px; border: 0px; outline: 0px; font-size: 14px; vertical-align: baseline; background: rgb(238, 238, 238); color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb quy\u1ebft s\u1ed1 116\/2020\/HQ14 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020.<\/p>\n<p style=\"margin: 0px 0px 15px; padding: 0px; border: 0px; outline: 0px; font-size: 14px; vertical-align: baseline; background: rgb(238, 238, 238); color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; text-align: right;\"><strong><em>Ngu\u1ed3n:\u00a0<span style=\"color: rgb(0, 0, 0); font-family: Arial, Helvetica, sans-serif; font-size: 14px; font-weight: 700; text-align: justify; background-color: rgb(238, 238, 238);\">Chinhphu.vn<\/span><\/em><\/strong><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u00a0TNDN l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf (doanh nghi\u1ec7p) theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft s\u1ed1 116\/2020\/QH14, bao g\u1ed3m: Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3021,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,1],"tags":[],"class_list":["post-5958","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\/5958","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=5958"}],"version-history":[{"count":0,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/5958\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media\/3021"}],"wp:attachment":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media?parent=5958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/categories?post=5958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/tags?post=5958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}