{"id":14170,"date":"2015-09-28T12:49:20","date_gmt":"2015-09-28T12:49:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14170"},"modified":"2015-09-29T09:40:53","modified_gmt":"2015-09-29T09:40:53","slug":"dieu-kien-ap-dung-uu-dai-thue-tndn-moi-nhat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14170","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN m\u1edbi nh\u1ea5t"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-14243\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\u0110i\u1ec1u-ki\u1ec7n-\u00e1p-d\u1ee5ng-\u01b0u-\u0111\u00e3i-thu\u1ebf-TNDN-m\u1edbi-nh\u1ea5t-\u1ea3nh-ch\u00ednh-300x205.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN m\u1edbi nh\u1ea5t - \u1ea3nh ch\u00ednh\" width=\"250\" height=\"170\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\u0110i\u1ec1u-ki\u1ec7n-\u00e1p-d\u1ee5ng-\u01b0u-\u0111\u00e3i-thu\u1ebf-TNDN-m\u1edbi-nh\u1ea5t-\u1ea3nh-ch\u00ednh-300x205.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/\u0110i\u1ec1u-ki\u1ec7n-\u00e1p-d\u1ee5ng-\u01b0u-\u0111\u00e3i-thu\u1ebf-TNDN-m\u1edbi-nh\u1ea5t-\u1ea3nh-ch\u00ednh.jpg 660w\" sizes=\"(max-width: 250px) 100vw, 250px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Trong kinh doanh, c\u00f3 nh\u1eefng doanh nghi\u1ec7p tham gia s\u1ea3n xu\u1ea5t nh\u1eefng m\u1eb7t h\u00e0ng, d\u1ecbch v\u1ee5\u00a0\u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch s\u1ea3n xu\u1ea5t, ti\u00eau d\u00f9ng ho\u1eb7c c\u00f4ng ngh\u1ec7, k\u1ef9 thu\u1eadt m\u1edbi ch\u01b0a s\u1ebd\u00a0\u0111\u01b0\u1ee3c h\u01b0\u1edfng\u00a0\u01b0u\u00a0\u0111\u00e3i thu\u1ebf. Ngo\u00e0i ra, nh\u1eefng doanh nghi\u1ec7p ho\u1ea1t\u00a0\u0111\u1ed9ng\u00a0\u1edf\u00a0\u0111\u1ecba b\u1ea1n kh\u00f3 kh\u0103n,\u00a0\u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n c\u0169ng\u00a0\u0111\u01b0\u1ee3c\u00a0\u01b0u\u00a0\u0111\u00e3i, nh\u1eb1m t\u1ea1o\u00a0\u0111i\u1ec1u ki\u1ec7n ho\u1ea1t\u00a0\u0111\u1ed9ng v\u00e0 ph\u00e1t tri\u1ec3n. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a>\u00a0 xin chia s\u1ebb b\u00e0i vi\u1ebft\u00a0\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i <a href=\"https:\/\/centax.dsoftware.vn\/danh-muc\/thue-tndn\/\" target=\"_blank\">thu\u1ebf TNDN<\/a> m\u1edbi nh\u1ea5t.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u01a1 s\u1edf ph\u00e1p l\u00fd :<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/luat-so-322013qh13-sua-doi-bo-sung-mot-so-dieu-cua-luat-thue-tndn\/\">Lu\u1eadt s\u1ed1 32\/2013\/QH13<\/a>;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/luat-so-712014qh13-sua-doi-bo-sung-mot-so-dieu-cua-cac-luat-ve-thue\/\">Lu\u1eadt s\u1ed1 71\/2014\/QH13<\/a>;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a>.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 14pt; color: #000000;\">1. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/span><\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>1.1. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0\u00a0\u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ecba b\u00e0n:<br \/>\n<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">DN trong l\u0129nh v\u1ef1c kinh doanh v\u1eadn t\u1ea3i: c\u0103n c\u1ee9 theo \u0111\u1ecba b\u00e0n th\u00e0nh l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 c\u00f3 \u0111i\u1ec3m \u0111i ho\u1eb7c \u0111i\u1ec3m \u0111\u1ebfn thu\u1ed9c \u0111\u1ecba b\u00e0n th\u00e0nh l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">DN c\u00f3 ph\u00e1t sinh thu nh\u1eadp ngo\u00e0i \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu kho\u1ea3n thu nh\u1eadp n\u00e0y ph\u00e1t sinh t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecba b\u00e0n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu kho\u1ea3n thu nh\u1eadp n\u00e0y ph\u00e1t sinh t\u1ea1i \u0111\u1ecba b\u00e0n thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecba b\u00e0n c\u0103n c\u1ee9 theo th\u1eddi gian v\u00e0 m\u1ee9c \u01b0u \u0111\u00e3i c\u1ee7a DN t\u1ea1i \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"> <strong>1.2. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<br \/>\n<\/strong><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">a. Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 nh\u01b0ng \u0111ang trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a ph\u00e1t sinh doanh thu th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi theo quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/luat-so-322013qh13-sua-doi-bo-sung-mot-so-dieu-cua-luat-thue-tndn\/\">Lu\u1eadt s\u1ed1 32\/2013\/QH13<\/a>; <a href=\"https:\/\/centax.dsoftware.vn\/luat-so-712014qh13-sua-doi-bo-sung-mot-so-dieu-cua-cac-luat-ve-thue\/\">Lu\u1eadt s\u1ed1 71\/2014\/QH13<\/a> v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">b. V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng th\u00e0nh l\u1eadp t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">c. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">d. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i GCN\u0110KDN ho\u1eb7c GCN\u0110T nh\u01b0ng s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a d\u1ef1 \u00e1n \u0111\u00f3 theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i ho\u1eb7c \u01b0u \u0111\u00e3i theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">e. Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp do chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a TTgCP m\u00e0 doanh nghi\u1ec7p tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf nh\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi k\u1ec3 t\u1eeb khi chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 10% \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb x\u00e3 h\u1ed9i h\u00f3a th\u00ec ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i n\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">f. Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp do chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a TTgCP m\u00e0 doanh nghi\u1ec7p tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf nh\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi k\u1ec3 t\u1eeb khi chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 10% \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb x\u00e3 h\u1ed9i h\u00f3a th\u00ec ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i n\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>1.3. K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean m\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng, doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao) c\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf &lt; 12 th\u00e1ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u00f3 ho\u1eb7c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf th\u1eddi gian b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd th\u1eddi gian \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u1ec3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>2. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.1. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong th\u1eddi h\u1ea1n 15 n\u0103m<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">a. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN ph\u1ea3i ph\u00e1t sinh doanh thu, thu nh\u1eadp t\u1eeb qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thi c\u00f4ng, x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh n\u00e0y th\u00ec ph\u1ea7n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng thi c\u00f4ng, x\u00e2y d\u1ef1ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">b. Doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f4ng ngh\u1ec7 cao, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f4ng ngh\u1ec7 cao, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">c. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n c\u1ee7a d\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u t\u1ed1i thi\u1ec3u 6 (s\u00e1u) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng nh\u01b0 sau: 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 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">d. Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 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 v\u00e0 d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n, c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 12 (m\u01b0\u1eddi hai) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao, Lu\u1eadt khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb th\u1eddi ng\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">e. Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m thu\u1ed9c Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e1c ng\u00e0nh: d\u1ec7t \u2013 may; da \u2013 gi\u1ea7y; \u0111i\u1ec7n t\u1eed \u2013 tin h\u1ecdc; s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4 t\u00f4; c\u01a1 kh\u00ed ch\u1ebf t\u1ea1o.<\/span><\/li>\n<\/ul>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quyet-dinh-1483qd-ttg-ban-hanh-danh-muc-san-pham-cong-nghiep-ho-tro-uu-tien-phat-trien\/\" target=\"_blank\">Danh m\u1ee5c theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1483\/Q\u0110-TTg ng\u00e0y 26 th\u00e1ng 8 n\u0103m 2011 c\u1ee7a TTCP.<\/a><\/span><\/strong><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.2. K\u00e9o d\u00e0i th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10%<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">a. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 c\u00f4ng ngh\u1ec7 cao ho\u1eb7c m\u1edbi c\u1ea7n \u0111\u1eb7c bi\u1ec7t thu h\u00fat \u0111\u1ea7u t\u01b0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">b. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e Kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed theo quy \u0111\u1ecbnh<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">c. C\u0103n c\u1ee9 theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, TTgCP quy\u1ebft \u0111\u1ecbnh k\u00e9o d\u00e0i th\u00eam th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i nh\u01b0ng th\u1eddi gian k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 15 (m\u01b0\u1eddi l\u0103m) n\u0103m.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>2.3. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">a. Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1m \u0111\u1ecbnh t\u01b0 ph\u00e1p; thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">b. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n sau thu ho\u1ea1ch, b\u1ea3o qu\u1ea3n n\u00f4ng, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m bao g\u1ed3m c\u1ea3 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 tr\u1ef1c ti\u1ebfp b\u1ea3o qu\u1ea3n ho\u1eb7c \u0111\u1ea7u t\u01b0 \u0111\u1ec3 cho thu\u00ea b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, ch\u1ebf bi\u1ebfn trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1ed9c \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.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>3. Th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh n\u00eau tr\u00ean \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u00f4ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>4. Chuy\u1ec3n ti\u1ebfp \u01b0u \u0111\u00e3i<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">a. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 trong giai \u0111o\u1ea1n n\u0103m 2009 \u2013 n\u0103m 2013.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\"> Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t \u0111\u1ebfn ng\u00e0y 31\/12\/2008 \u0111ang \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang, trong n\u0103m 2009 d\u1ef1 \u00e1n v\u1eabn ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang v\u00e0 t\u1eeb n\u0103m 2010 tr\u1edf \u0111i m\u1edbi ho\u00e0n th\u00e0nh \u0111i v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">b. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o khu c\u00f4ng nghi\u1ec7p trong giai \u0111o\u1ea1n n\u0103m 2009 \u2013 n\u0103m 2013.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">c. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ecba b\u00e0n m\u00e0 tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 ch\u01b0a thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf ho\u1eb7c m\u1ee9c \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">d. Sau ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 \u0111\u1ecba b\u00e0n n\u01a1i doanh nghi\u1ec7p \u0111ang c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf khi chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">e. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i \u01b0u \u0111\u00e3i n\u00eau t\u1ea1i kho\u1ea3n a, b, c \u0111\u1ebfn k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 ch\u01b0a c\u00f3 doanh thu \uf0e0 th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ebfu \u0111\u1ebfn k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 ch\u01b0a c\u00f3 thu nh\u1eadp th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (n\u1ebfu 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\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 4).<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>5. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 06 th\u00e1ng 08 n\u0103m 2015 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2015 tr\u1edf \u0111i.\\<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Vi\u1ec7c chuy\u1ec3n ti\u1ebfp \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i) theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC \u0111\u01b0\u1ee3c t\u00ednh cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kh\u00e1c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01\/01\/2015.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">B\u00e3i b\u1ecf quy \u0111\u1ecbnh v\u1ec1 kh\u1ed1ng ch\u1ebf \u0111\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3ng c\u00e1o v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c kh\u00f4ng ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/hach-toan-thue-tndn-tam-nop-va-sau-khi-quyet-toan\/\">H\u1ea1ch to\u00e1n thu\u1ebf TNDN t\u1ea1m n\u1ed9p v\u00e0 sau khi Quy\u1ebft to\u00e1n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nhung-khoan-nop-thue-duoc-tinh-vao-chi-phi-duoc-tru-khi-tinh-thue-thu-nhap-doanh-nghiep\/\">Nh\u1eefng kho\u1ea3n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-tu-nam-2015-ap-dung-ty-gia-cua-mot-so-truong-hop-cu-the\/\">Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015: \u00c1p d\u1ee5ng t\u1ef7 gi\u00e1 c\u1ee7a m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-chi-bi-khong-che-muc-duoc-tru-khi-tinh-thue-tndn\/\">C\u00e1c kho\u1ea3n chi b\u1ecb kh\u1ed1ng ch\u1ebf m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong\/\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i v\u00e0 c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u01b0\u1ee3c h\u01b0\u1edfng trong n\u0103m 2015 t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n, c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00e1c nhau l\u00e0 kh\u00e1c nhau<\/p>\n","protected":false},"author":7,"featured_media":14292,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1791],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14170"}],"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=14170"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/14170\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/14292"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14170"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}