{"id":19709,"date":"2015-12-11T07:14:01","date_gmt":"2015-12-11T07:14:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19709"},"modified":"2016-12-07T08:06:48","modified_gmt":"2016-12-07T08:06:48","slug":"cong-van-5059tct-cs-ngay-30112015-ve-chinh-sach-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19709","title":{"rendered":"C\u00f4ng v\u0103n 5059\/TCT-CS ng\u00e0y 30\/11\/2015 V\u1ec1 ch\u00ednh s\u00e1ch Thu\u1ebf TNDN"},"content":{"rendered":"

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

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

Ng\u00e0y 30\/11\/2015 T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 5059\/TCT-CS tr\u1ea3 l\u1eddi C\u00f4ng ty TNHH Parkson H\u1ea3i Ph\u00f2ng ki\u1ebfn ngh\u1ecb v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, sau khi b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft\u00a0C\u00f4ng v\u0103n 5059\/TCT-CS ng\u00e0y 30\/11\/2015 V\u1ec1 ch\u00ednh s\u00e1ch Thu\u1ebf TNDN<\/strong><\/span><\/p>\n

\"cv-5059-tct-cs-chinh-sach-thue-TNDN\"<\/a><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0K\u00ednh g\u1eedi:<\/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– C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng<\/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– C\u00f4ng ty TNHH Parkson H\u1ea3i Ph\u00f2ng<\/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(\u0110\/c: T\u00f2a nh\u00e0 TD Plaza, K\u0110T ng\u00e3 5 C\u00e1t Bi, \u0110\u00f4ng Kh\u00ea, Ng\u00f4 Quy\u1ec1n, Tp. H\u1ea3i Ph\u00f2ng)<\/em><\/span><\/p>\n

 <\/p>\n

\u00a0Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 16.09.15\/CV-PSHP ng\u00e0y 16\/09\/2015 c\u1ee7a C\u00f4ng ty TNHH Parkson H\u1ea3i Ph\u00f2ng ki\u1ebfn ngh\u1ecb v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, sau khi b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed4ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

Kho\u1ea3n 3 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 108\/2006\/N\u0110-CP ng\u00e0y 22\/09\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c3. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang th\u1ef1c hi\u1ec7n nh\u1eb1m m\u1edf r\u1ed9ng quy m\u00f4, n\u00e2ng cao c\u00f4ng su\u1ea5t, n\u0103ng l\u1ef1c kinh doanh, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7, n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, gi\u1ea3m \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng.\u201d<\/em><\/span><\/p>\n

\u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 24\/2007\/N\u0110-CP ng\u00e0y 14\/02\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 36<\/strong>. C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t m\u1edbi, m\u1edf r\u1ed9ng quy m\u00f4, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7, c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng sinh th\u00e1i, n\u00e2ng cao n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf cho ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 n\u00e0y mang l\u1ea1i nh\u01b0 sau:<\/em><\/span><\/p>\n

1. \u0110\u01b0\u1ee3c mi\u1ec5n 01 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho 02 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1eafp \u0111\u1eb7t d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t m\u1edbi kh\u00f4ng thu\u1ed9c ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i Danh m\u1ee5c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n v\u00e0 Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/em><\/span><\/p>\n

2. \u0110\u01b0\u1ee3c mi\u1ec5n 01 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho 04 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ho\u1eb7c th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/em><\/span><\/p>\n

3. \u0110\u01b0\u1ee3c mi\u1ec5n 02 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho 03 n\u0103m ti\u1ebfp theo \u0111\u1ed1i \u00a0v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ho\u1eb7c th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/em><\/span><\/p>\n

4. \u0110\u01b0\u1ee3c mi\u1ec5n 03 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho 05 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/em><\/span><\/p>\n

5. \u0110\u01b0\u1ee3c mi\u1ec5n 03 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho 07 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/em><\/span><\/p>\n

6. \u0110\u01b0\u1ee3c mi\u1ec5n 04 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho 07 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/em><\/span><\/p>\n

\u00a0B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edbi mang l\u1ea1i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y. \u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty TNHH Parkson H\u1ea3i Ph\u00f2ng th\u00e0nh l\u1eadp n\u0103m 2006, trong n\u0103m t\u00e0i ch\u00ednh 2008, C\u00f4ng ty c\u00f3 thay \u0111\u1ed5i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u0111\u0103ng k\u00fd t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0 v\u1ed1n g\u00f3p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, th\u1ef1c t\u1ebf C\u00f4ng ty \u0111\u00e3 s\u1eed d\u1ee5ng v\u1ed1n t\u0103ng th\u00eam mua th\u00eam t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u1edf r\u1ed9ng quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng th\u00ec C\u00f4ng ty \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng c\u1ee7a C\u00f4ng ty kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 24\/2007\/N\u0110-CP ng\u00e0y 14\/02\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

Ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 134\/2007\/TT-BTC ng\u00e0y 23\/11\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u00f4ng ty TNHH Parkson H\u1ea3i Ph\u00f2ng, C\u1ee5c Thu\u1ebf th\u00e0nh ph\u1ed1 H\u1ea3i Ph\u00f2ng \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:<\/strong><\/span><\/p>\n

– Nh\u01b0 tr\u00ean;<\/span><\/p>\n

– TTr \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n (\u0111\u1ec3 b\/c);<\/span><\/p>\n

– C\u00e1c V\u1ee5 PC, CST \u2013 BTC;<\/span><\/p>\n

– V\u1ee5 PC \u2013 TCT;<\/span><\/p>\n

– L\u01b0u (VT, CS(3b))<\/span><\/td>\n

\u00a0<\/span><\/p>\n

KT.T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

PH\u00d3 T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

\u00a0<\/strong><\/span><\/p>\n

Cao Anh Tu\u1ea5n<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 30\/11\/2015 T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 5059\/TCT-CS tr\u1ea3 l\u1eddi C\u00f4ng ty TNHH Parkson H\u1ea3i Ph\u00f2ng ki\u1ebfn ngh\u1ecb v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, sau khi b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft C\u00f4ng v\u0103n 5059\/TCT-CS ng\u00e0y 30\/11\/2015 V\u1ec1 ch\u00ednh s\u00e1ch Thu\u1ebf TNDN, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19730,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2377],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19709"}],"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=19709"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19709\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19730"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19709"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}