{"id":1947,"date":"2016-03-30T08:42:15","date_gmt":"2016-03-30T08:42:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1947"},"modified":"2016-12-02T09:13:33","modified_gmt":"2016-12-02T09:13:33","slug":"thue-suat-thue-thu-nhap-doanh-nghiep-pho-thong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1947","title":{"rendered":"Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng"},"content":{"rendered":"
\"Thu\u1ebf

Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/p><\/div>\n

Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i doanh nghi\u1ec7p. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a><\/strong> xin chia s\u1ebb nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. Thu\u1ebf su\u1ea5t 22%<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 11 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>, thu\u1ebf su\u1ea5t 22% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n

” K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2014, thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 22%, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5: Doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh t\u1eeb ng\u00e0y 01\/04\/2013 \u0111\u1ebfn ng\u00e0y 31\/03\/2014. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng, kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i th\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, doanh nghi\u1ec7p t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/em><\/span><\/p>\n\n\n\n\n
S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/em><\/span><\/td>\n=<\/em><\/span><\/td>\nThu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf<\/em><\/span><\/td>\nx 9 th\u00e1ng x 25% +<\/em><\/span><\/td>\nThu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf<\/em><\/span><\/td>\nx 3 th\u00e1ng x 22%<\/em><\/span><\/td>\n<\/tr>\n
12 th\u00e1ng<\/em><\/span><\/td>\n12 th\u00e1ng<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2016, tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 22% chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, thu\u1ebf su\u1ea5t 22% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb 1\/1\/2014 t\u1edbi 1\/1\/2016 \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 doanh thu tr\u00ean 20 t\u1ef7 \u0111\u1ed3ng\/ n\u0103m, m\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN. T\u1eeb 1\/1\/2016, c\u00e1c doanh nghi\u1ec7p \u0111\u1ec1u h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng l\u00e0 20%<\/span><\/p>\n

2. Thu\u1ebf su\u1ea5t 20%<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0111i\u1ec1u 11 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> thu\u1ebf su\u1ea5t 20% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u1edbi nh\u1eefng doanh nghi\u1ec7p sau:<\/span><\/p>\n

“Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p) ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 doanh thu d\u01b0\u1edbi\u00a020 t\u1ef7 \u0111\u1ed3ng\/ n\u0103m, th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t 20% k\u1ec3 t\u1eeb 1\/1\/2014 ( n\u1ebfu kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng h\u01b0u \u0111\u00e3i thu\u1ebf )<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p h\u01b0\u1edfng thu\u1ebf su\u1ea5t 20%, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf \u00a0cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/strong><\/span><\/p>\n

2.1.\u00a0<\/strong>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng \u0111\u1ee7 12 th\u00e1ng\u00a0<\/strong><\/span><\/h3>\n

Theo Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC <\/a>c\u00f3 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

“Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p) ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%.<\/em><\/span><\/p>\n

T\u1ed5ng doanh thu n\u0103m<\/strong> l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [01] v\u00e0 ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [08] tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo M\u1eabu s\u1ed1 03-1A\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.”<\/em><\/span><\/p>\n

V\u00ed d\u1ee5:<\/u><\/em><\/strong>\u00a0<\/em><\/span><\/p>\n

C\u00f4ng ty A \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m t\u00e0i ch\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 04 n\u0103m nay \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 03 n\u0103m sau, c\u00f3 doanh thu b\u00e1n h\u00e0ng cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e3 [01] v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u00e3 [08] tr\u00ean Ph\u1ee5 l\u1ee5c 03\u20131A\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN n\u0103m t\u00e0i ch\u00ednh 2013 (t\u1eeb ng\u00e0y 01\/04\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/03\/2104) kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m t\u00e0i ch\u00ednh 2014 (t\u1eeb ng\u00e0y 01\/04\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/03\/2014) c\u00f4ng ty A \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN n\u0103m t\u00e0i ch\u00ednh 2014 l\u00e0 20%; n\u1ebfu t\u1ed5ng doanh thu n\u0103m t\u00e0i ch\u00ednh 2014 x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean m\u00e0 tr\u00ean 20 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m t\u00e0i ch\u00ednh 2015 c\u00f4ng ty A \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 22%.<\/em><\/span><\/p>\n

2.2. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng<\/strong><\/span><\/h3>\n

Theo Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC <\/a>c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng:<\/span><\/p>\n

”\u00a0\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng, t\u1ed5ng doanh thu n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [01] v\u00e0 ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [08] tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo M\u1eabu s\u1ed1 03-1A\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN chia cho s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m, n\u1ebfu doanh thu b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c th\u00e1ng trong n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m sau doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%.”<\/em><\/span><\/p>\n

V\u00ed d\u1ee5<\/u><\/em><\/strong>:<\/u>\u00a0<\/em><\/strong><\/span><\/p>\n

C\u00f4ng ty A \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, n\u0103m d\u01b0\u01a1ng l\u1ecbch 2014 xin t\u1ea1m ngh\u1ec9 kinh doanh 3 th\u00e1ng, b\u1eaft \u0111\u1ea7u kinh doanh t\u1eeb ng\u00e0y 01\/04\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2014, c\u00f3 doanh thu b\u00e1n h\u00e0ng h\u00f3a cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e3 s\u1ed1 [01] v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u00e3 [08] tr\u00ean ph\u1ee5 l\u1ee5c 03-1A\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN n\u0103m 2014 l\u00e0 18 t\u1ef7 \u0111\u1ed3ng, doanh thu b\u00ecnh qu\u00e2n th\u00e1ng n\u0103m 2014 l\u00e0 18 t\u1ef7 \u0111\u1ed3ng chia (:) 9 th\u00e1ng b\u1eb1ng (=) 2 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m 2015 C\u00f4ng ty A kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%, ph\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 22%, n\u1ebfu doanh thu b\u00ecnh qu\u00e2n th\u00e1ng n\u0103m 2014 kh\u00f4ng qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m 2015 C\u00f4ng ty A \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%.<\/em><\/span><\/p>\n

\u00a02.3.<\/strong>\u00a0\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/strong><\/span><\/h3>\n

Theo Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp nh\u01b0 sau:<\/span><\/p>\n

”\u00a0Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec trong n\u0103m \u0111\u00f3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ea1m t\u00ednh qu\u00fd theo thu\u1ebf su\u1ea5t 22% (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf). K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh n\u1ebfu doanh thu b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c th\u00e1ng trong n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh theo thu\u1ebf su\u1ea5t 20% (tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y). Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [01] v\u00e0 ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [08] tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo M\u1eabu s\u1ed1 03-1A\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Doanh thu b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c th\u00e1ng trong n\u0103m \u0111\u1ea7u ti\u00ean kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m ti\u1ebfp theo doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%.”<\/em><\/span><\/p>\n

2.4. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7<\/strong><\/span><\/h3>\n

Theo Kho\u1ea3n 3 \u0110i\u1ec3u 11 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC <\/a>c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 nh\u01b0 sau:<\/span><\/p>\n

”\u00a0\u00a0<\/strong>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 t\u1ea1i Vi\u1ec7t Nam t\u1eeb 32% \u0111\u1ebfn 50%. C\u0103n c\u1ee9 v\u00e0o v\u1ecb tr\u00ed khai th\u00e1c, \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c v\u00e0 tr\u1eef l\u01b0\u1ee3ng m\u1ecf doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed g\u1eedi h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 cho t\u1eebng d\u1ef1 \u00e1n, t\u1eebng c\u01a1 s\u1edf kinh doanh.<\/em><\/span><\/p>\n

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 c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm (bao g\u1ed3m: b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, wonfram, antimoan, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm tr\u1eeb d\u1ea7u kh\u00ed) \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 50%; Tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao tr\u1edf l\u00ean \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\u1ed9c danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 40%.”<\/em><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam t\u1ed5ng quan v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i b\u00e0i vi\u1ebft: C\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i doanh nghi\u1ec7p. K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb nh\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi..<\/p>\n","protected":false},"author":7,"featured_media":1962,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[369],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1947"}],"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=1947"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1947\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/1962"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1947"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}