{"id":10496,"date":"2015-08-25T02:12:16","date_gmt":"2015-08-25T02:12:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10496"},"modified":"2016-11-11T10:15:32","modified_gmt":"2016-11-11T10:15:32","slug":"luat-so-142008qh12-luat-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10496","title":{"rendered":"Lu\u1eadt s\u1ed1 14\/2008\/QH12 lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n<\/span><\/span><\/i><\/strong>\u00a0<\/span><\/span><\/i><\/b><\/span><\/span>t\u1ea3i files<\/span><\/span><\/i><\/strong>\u00a0<\/span><\/span><\/i><\/b><\/span><\/span>\u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.<\/span><\/span><\/i><\/strong>
<\/span><\/span><\/i><\/b>_____________________________________________<\/span><\/strong><\/span><\/p>\n

QU\u1ed0C H\u1ed8I<\/span>
\n——-<\/span>
\n\u00a0C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span>
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span>
\n————–<\/span>
\nLu\u1eadt s\u1ed1: 14\/2008\/QH12 H\u00e0 N\u1ed9i, ng\u00e0y 03 th\u00e1ng 06 n\u0103m 2008 <\/span><\/p>\n

LU\u1eacT<\/strong><\/span>
\nTHU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/strong> <\/span><\/p>\n

C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam n\u0103m 1992 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb quy\u1ebft s\u1ed1 51\/2001\/QH10;<\/em><\/span>
\nQu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p,<\/em><\/span>
\nCh\u01b0\u01a1ng 1.<\/strong><\/span><\/p>\n

NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/p>\n

Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/span>
\n\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/span>
\n1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 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 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p), bao g\u1ed3m:<\/span>
\na) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/span>
\nb) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i) c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam; <\/span>
\nc) T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3;<\/span>
\nd) \u0110\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;<\/span>
\n\u0111) T\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp.<\/span>
\n2. Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span>
\na) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam; <\/span>
\nb) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u0111\u00f3; <\/span>
\nc) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam m\u00e0 kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa;<\/span>
\nd) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam. <\/span>
\n3. C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 th\u00f4ng qua c\u01a1 s\u1edf n\u00e0y, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam mang l\u1ea1i thu nh\u1eadp, bao g\u1ed3m:<\/span>
\na) Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh, nh\u00e0 m\u00e1y, c\u00f4ng x\u01b0\u1edfng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h\u1ea7m m\u1ecf, m\u1ecf d\u1ea7u, kh\u00ed ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean kh\u00e1c t\u1ea1i Vi\u1ec7t Nam; <\/span>
\nb) \u0110\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, l\u1eafp r\u00e1p;<\/span>
\nc) C\u01a1 s\u1edf cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u00f4ng qua ng\u01b0\u1eddi l\u00e0m c\u00f4ng hay m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c;<\/span>
\nd) \u0110\u1ea1i l\u00fd cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n\u0111) \u0110\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p l\u00e0 \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n vi\u1ec7c giao h\u00e0ng h\u00f3a ho\u1eb7c cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam. <\/span>
\n\u0110i\u1ec1u 3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/span>
\n1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. <\/span>
\n2. Thu nh\u1eadp kh\u00e1c bao g\u1ed3m thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea, thanh l\u00fd t\u00e0i s\u1ea3n; thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7; ho\u00e0n nh\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng; thu kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a nay \u0111\u00f2i \u0111\u01b0\u1ee3c; thu kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7; kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, k\u1ec3 c\u1ea3 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam. <\/span>
\n\u0110i\u1ec1u 4. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong><\/span>
\n1. Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3. <\/span>
\n2. Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p.<\/span>
\n3. Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, s\u1ea3n ph\u1ea9m \u0111ang trong th\u1eddi k\u1ef3 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m, s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n4. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p d\u00e0nh ri\u00eang cho lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi t\u00e0n t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ti\u00eau ch\u00ed, \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p d\u00e0nh ri\u00eang cho lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi t\u00e0n t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV. <\/span>
\n5. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi t\u00e0n t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i. <\/span>
\n6. Thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc, sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y. <\/span>
\n7. Kho\u1ea3n t\u00e0i tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, nghi\u00ean c\u1ee9u khoa h\u1ecdc, v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam. <\/span>
\n\u0110i\u1ec1u 5. K\u1ef3 t\u00ednh thu\u1ebf<\/strong><\/span>
\n1. K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. <\/span>
\n2. K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y. <\/span>
\nCh\u01b0\u01a1ng 2.<\/strong><\/span><\/p>\n

C\u0102N C\u1ee8 V\u00c0 PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe <\/strong><\/span><\/p>\n

\u0110i\u1ec1u 6. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/strong><\/span>
\nC\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t. <\/span>
\n\u0110i\u1ec1u 7. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/strong><\/span>
\n1. Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc. <\/span>
\n2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u1eb1ng doanh thu tr\u1eeb c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ed9ng thu nh\u1eadp kh\u00e1c, k\u1ec3 c\u1ea3 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf ngo\u00e0i Vi\u1ec7t Nam. <\/span>
\n3. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf. <\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y. <\/span>
\n\u0110i\u1ec1u 8. Doanh thu<\/strong> <\/span>
\nDoanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5, tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Doanh thu \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam; tr\u01b0\u1eddng h\u1ee3p c\u00f3 doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y. <\/span>
\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>
\n1. 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>
\na) 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;<\/span>
\nb) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span>
\na) Kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, tr\u1eeb ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng; <\/span>
\nb) Kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span>
\nc) Kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c;<\/span>
\nd) Ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam v\u01b0\u1ee3t m\u1ee9c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 do ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh; <\/span>
\n\u0111) 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>
\ne) Ph\u1ea7n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao do doanh nghi\u1ec7p x\u00e2y d\u1ef1ng, th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf v\u00e0 gi\u00e1 th\u1ef1c t\u1ebf xu\u1ea5t kho;<\/span>
\ng) Ph\u1ea7n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay;<\/span>
\nh) Tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\ni) Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nk) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n; th\u00f9 lao tr\u1ea3 cho s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh; ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n h\u1ea1ch to\u00e1n kh\u00e1c \u0111\u1ec3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nl) Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu;<\/span>
\nm) Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; <\/span>
\nn) Ph\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi; chi ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb; chi h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, chi h\u1ed7 tr\u1ee3 chi ph\u00ed, chi\u1ebft kh\u1ea5u thanh to\u00e1n; chi b\u00e1o bi\u1ebfu, b\u00e1o t\u1eb7ng c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u01b0\u1ee3t qu\u00e1 10% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb; \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi l\u00e0 ph\u1ea7n chi v\u01b0\u1ee3t qu\u00e1 15% trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp. T\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y; \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m gi\u00e1 mua c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n ra;<\/span>
\no) Kho\u1ea3n t\u00e0i tr\u1ee3, tr\u1eeb kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai v\u00e0 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n3. Kho\u1ea3n chi b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y. <\/span>
\n\u0110i\u1ec1u 10. Thu\u1ebf su\u1ea5t<\/strong> <\/span>
\n1. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 25%, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y. <\/span>
\n2. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c t\u1eeb 32% \u0111\u1ebfn 50% ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng d\u1ef1 \u00e1n, t\u1eebng c\u01a1 s\u1edf kinh doanh. <\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y. <\/span>
\n\u0110i\u1ec1u 11. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/strong><\/span>
\n1. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t; tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp \u1edf ngo\u00e0i Vi\u1ec7t Nam th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y. <\/span>
\n2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. <\/span>
\n\u0110i\u1ec1u 12. N\u01a1i n\u1ed9p thu\u1ebf<\/strong><\/span>
\nDoanh nghi\u1ec7p n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba b\u00e0n n\u01a1i doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p theo t\u1ef7 l\u1ec7 chi ph\u00ed gi\u1eefa n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh. Vi\u1ec7c ph\u00e2n c\u1ea5p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ngu\u1ed3n thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. <\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y. <\/span>
\nCh\u01b0\u01a1ng 3.<\/strong><\/span><\/p>\n

\u01afU \u0110\u00c3I THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P <\/strong><\/span><\/p>\n

\u0110i\u1ec1u 13. \u01afu \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t<\/strong><\/span>
\n1. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \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, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao; doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao, nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% trong th\u1eddi gian m\u01b0\u1eddi l\u0103m n\u0103m. <\/span>
\n2. Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao v\u00e0 m\u00f4i tr\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%.<\/span>
\n3. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% trong th\u1eddi gian m\u01b0\u1eddi n\u0103m. <\/span>
\n4. H\u1ee3p t\u00e1c x\u00e3 d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p v\u00e0 qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%. <\/span>
\n5. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t thu h\u00fat \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 c\u00f4ng ngh\u1ec7 cao th\u00ec th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u00eam, nh\u01b0ng th\u1eddi gian k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. <\/span>
\n6. Th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u00f3 doanh thu. <\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y. <\/span>
\n\u0110i\u1ec1u 14. \u01afu \u0111\u00e3i v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/strong> <\/span>
\n1. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \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, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao; doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 cao, nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m; doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao v\u00e0 m\u00f4i tr\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 b\u1ed1n n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 ch\u00edn n\u0103m ti\u1ebfp theo.<\/span>
\n2. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 hai n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 b\u1ed1n n\u0103m ti\u1ebfp theo. <\/span>
\n3. Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0.<\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.<\/span>
\n\u0110i\u1ec1u 15. C\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m thu\u1ebf kh\u00e1c<\/strong><\/span>
\n1. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng n\u1eef \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1eb1ng s\u1ed1 chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef. <\/span>
\n2. Doanh nghi\u1ec7p s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1eb1ng s\u1ed1 chi th\u00eam cho lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1.<\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.<\/span>
\n\u0110i\u1ec1u 16. Chuy\u1ec3n l\u1ed7<\/strong><\/span>
\n1. Doanh nghi\u1ec7p c\u00f3 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 l\u1ed7 sang n\u0103m sau; s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf. Th\u1eddi gian \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 kh\u00f4ng qu\u00e1 n\u0103m n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7.<\/span>
\n2. Doanh nghi\u1ec7p c\u00f3 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/span>
\n\u0110i\u1ec1u 17. Tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p<\/strong> <\/span>
\n1. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c tr\u00edch t\u1ed1i \u0111a 10% thu nh\u1eadp t\u00ednh thu\u1ebf h\u00e0ng n\u0103m \u0111\u1ec3 l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p. <\/span>
\n2. Trong th\u1eddi h\u1ea1n n\u0103m n\u0103m, k\u1ec3 t\u1eeb khi tr\u00edch l\u1eadp, n\u1ebfu Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft 70% ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean kho\u1ea3n thu nh\u1eadp \u0111\u00e3 tr\u00edch l\u1eadp qu\u1ef9 m\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea7n l\u00e3i ph\u00e1t sinh t\u1eeb s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00f3. <\/span>
\nThu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf thu h\u1ed3i l\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p trong th\u1eddi gian tr\u00edch l\u1eadp qu\u1ef9. <\/span>
\nL\u00e3i su\u1ea5t t\u00ednh l\u00e3i \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu h\u1ed3i t\u00ednh tr\u00ean ph\u1ea7n qu\u1ef9 kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft l\u00e0 l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu kho b\u1ea1c lo\u1ea1i k\u1ef3 h\u1ea1n m\u1ed9t n\u0103m \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m thu h\u1ed3i v\u00e0 th\u1eddi gian t\u00ednh l\u00e3i l\u00e0 hai n\u0103m. <\/span>
\nL\u00e3i su\u1ea5t t\u00ednh l\u00e3i \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu h\u1ed3i t\u00ednh tr\u00ean ph\u1ea7n qu\u1ef9 s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch l\u00e0 l\u00e3i ph\u1ea1t ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 th\u1eddi gian t\u00ednh l\u00e3i l\u00e0 kho\u1ea3ng th\u1eddi gian k\u1ec3 t\u1eeb khi tr\u00edch l\u1eadp qu\u1ef9 \u0111\u1ebfn khi thu h\u1ed3i.<\/span>
\n3. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span>
\n4. Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 t\u1ea1i Vi\u1ec7t Nam. <\/span>
\n\u0110i\u1ec1u 18. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf<\/strong><\/span>
\n1. \u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 13, 14, 15, 16 v\u00e0 17 c\u1ee7a Lu\u1eadt n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 n\u1ed9p thu\u1ebf theo k\u00ea khai.<\/span>
\n2. Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 doanh thu gi\u1eefa ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf tr\u00ean t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p. <\/span>
\n3. Vi\u1ec7c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span>
\na) Thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y;<\/span>
\nb) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c;<\/span>
\nc) Thu nh\u1eadp t\u1eeb kinh doanh tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng, c\u00e1 c\u01b0\u1ee3c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. <\/span>
\nCh\u01b0\u01a1ng 4.<\/strong><\/span><\/p>\n

\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH <\/strong><\/span><\/p>\n

\u0110i\u1ec1u 19. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span>
\n1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009. <\/span>
\n2. Lu\u1eadt n\u00e0y thay th\u1ebf Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 09\/2003\/QH11.<\/span>
\n3. Doanh nghi\u1ec7p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 09\/2003\/QH11 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 09\/2003\/QH11; tr\u01b0\u1eddng h\u1ee3p m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u1ea5p h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i. <\/span>
\n4. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n h\u01b0\u1edfng th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 09\/2003\/QH11 m\u00e0 ch\u01b0a c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c. <\/span>
\n\u0110i\u1ec1u 20. H\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/strong> <\/span>
\nCh\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c \u0111i\u1ec1u 4, 7, 8, 9, 10, 11, 12, 13, 14, 15, 18 v\u00e0 c\u00e1c n\u1ed9i dung c\u1ea7n thi\u1ebft kh\u00e1c c\u1ee7a Lu\u1eadt n\u00e0y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd. <\/span>
\nLu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kh\u00f3a XII, k\u1ef3 h\u1ecdp th\u1ee9 3 th\u00f4ng qua ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/strong><\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Nguy\u1ec5n Ph\u00fa Tr\u1ecdng<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1ed1 14\/2008\/QH12 lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1241],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10496"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10496"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10496\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10496"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}