{"id":14934,"date":"2015-10-09T05:44:58","date_gmt":"2015-10-09T05:44:58","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=14934"},"modified":"2015-10-09T09:26:41","modified_gmt":"2015-10-09T09:26:41","slug":"uu-dai-thue-voi-doanh-nghiep-san-xuat-phan-mem","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=14934","title":{"rendered":"\u01afu \u0111\u00e3i thu\u1ebf v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m"},"content":{"rendered":"

\"\u01afu<\/p>\n

C\u00f3 kh\u00e1 nhi\u1ec1u \u01b0u \u0111\u00e3i thu\u1ebf\u00a0cho c\u00e1c doanh nghi\u1ec7p, c\u00e1 nh\u00e2n chuy\u00ean s\u1ea3n xu\u1ea5t c\u00e1c ph\u1ea7n m\u1ec1m hay \u1ee9ng d\u1ee5ng \u0111i\u1ec7n t\u1eed. C\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m c\u1ea7n ph\u1ea3i bi\u1ebft m\u00ecnh c\u00f3 th\u1ec3 h\u01b0\u1edfng nh\u1eefng \u01b0u \u0111\u00e3i n\u00e0o \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd v\u00e0 nh\u1eadn c\u00e1c \u01b0u \u0111\u00e3i \u0111\u00f3. K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb\u00a04 \u01b0u \u0111\u00e3i thu\u1ebf l\u1edbn nh\u1ea5t d\u00e0nh cho c\u00e1c doanh nghi\u1ec7p n\u00e0y:<\/span><\/p>\n

1. Thu\u1ebf GTGT<\/span><\/h2>\n

Theo\u00a0\u0111i\u1ec1u 4 kho\u1ea3n 21 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> quy\u00a0\u0111\u1ecbnh v\u1ec1 nh\u1eefng\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u00f3 quy\u00a0\u0111\u1ecbnh<\/span><\/p>\n

“Ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh bao g\u1ed3m s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady s\u1ea3n xu\u1ea5t\u00a0 ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m thu\u1ed9c\u00a0\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/span><\/p>\n

2. Thu\u1ebf TNDN<\/span><\/h2>\n

\u0110i\u1ec1u 19, kho\u1ea3n 1 ph\u1ea7n b Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> quy\u00a0\u0111\u1ecbnh t<\/strong>hu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong th\u1eddi h\u1ea1n m\u01b0\u1eddi l\u0103m n\u0103m (15 n\u0103m) \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

“Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c:<\/em><\/span><\/p>\n

….; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m…”<\/em><\/span><\/p>\n

\u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> quy \u0111\u1ecbnh\u00a0\u01b0u \u0111\u00e3i v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf nh\u01b0 sau”<\/span><\/p>\n

” 1. Mi\u1ec5n thu\u1ebf b\u1ed1n n\u0103m, gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong ch\u00edn n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi:<\/em><\/span><\/p>\n

a. Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean,\u00a0c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m, k\u1ec3 t\u1eeb l\u00fac th\u00e0nh l\u1eadp, s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng\u00a0\u01b0u \u0111\u00e3i thu\u1ebf TNDN \u00a0nh\u01b0 sau:<\/span><\/p>\n