{"id":1994,"date":"2015-07-13T10:26:34","date_gmt":"2015-07-13T10:26:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=1994"},"modified":"2015-08-05T09:40:36","modified_gmt":"2015-08-05T09:40:36","slug":"cac-khoan-thu-nhap-duoc-mien-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=1994","title":{"rendered":"C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-2009\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cac-khoan-thu-nhap-duoc-mien-thue-tndn12.jpg\" alt=\"C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p - anh chinh\" width=\"269\" height=\"179\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cac-khoan-thu-nhap-duoc-mien-thue-tndn12.jpg 1000w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/07\/cac-khoan-thu-nhap-duoc-mien-thue-tndn12-300x199.jpg 300w\" sizes=\"(max-width: 269px) 100vw, 269px\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p c\u00f3 r\u1ea5t nhi\u1ec1u kho\u1ea3n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN<strong>.\u00a0<a href=\"https:\/\/centax.dsoftware.vn\">K\u1ebf to\u00e1n Centax<\/a> <\/strong>xin chia s\u1ebb n\u1ed9i dung c\u00e1c\u00a0kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 <strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong> v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i \u0111i\u1ec1u 6 <strong>Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/strong> nh\u01b0 sau:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 14pt;\"><strong>1.\u00a0<\/strong><\/span><span style=\"font-size: 12pt;\"><strong>Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n, s\u1ea3n xu\u1ea5t mu\u1ed1i; Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n.<\/strong><\/span><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 6 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015 \/TT-BTC<\/a><\/strong> s\u1eeda\u00a0\u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 1a, \u0110i\u1ec1u 8, <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\"><strong>Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/strong>\u00a0<\/a>quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp mi\u1ec5n thu\u1ebf t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i..\u00a0nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c<strong>1<\/strong><strong>.<\/strong> Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n, s\u1ea3n xu\u1ea5t mu\u1ed1i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3; Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>a) Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt (bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m r\u1eebng tr\u1ed3ng), ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf (bao g\u1ed3m \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t, mi\u1ec5n gi\u1ea3m thu\u1ebf) quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 t\u1ef1 tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng v\u00e0 thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u1ee3p t\u00e1c x\u00e3, doanh nghi\u1ec7p mua s\u1ea3n ph\u1ea9m n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u1ec1 ch\u1ebf bi\u1ebfn).<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Thu nh\u1eadp c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ch\u1ebf bi\u1ebfn t\u1eeb n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf (bao g\u1ed3m \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t, mi\u1ec5n gi\u1ea3m thu\u1ebf) quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8211; T\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n tr\u00ean chi ph\u00ed s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m (gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m) t\u1eeb 30% tr\u1edf l\u00ean.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8211; S\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>Thu nh\u1eadp mi\u1ec5n thu\u1ebf t\u1ea1i Kho\u1ea3n n\u00e0y bao g\u1ed3m c\u1ea3 thu nh\u1eadp t\u1eeb thanh l\u00fd c\u00e1c s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng (tr\u1eeb thanh l\u00fd v\u01b0\u1eddn c\u00e2y cao su), thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n ph\u1ebf li\u1ec7u ph\u1ebf ph\u1ea9m li\u00ean quan \u0111\u1ebfn c\u00e1c s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>b.\u00a0Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00eau t\u1ea1i \u0111i\u1ec3m a, b, c Kho\u1ea3n 3 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"font-size: 12pt;\">Theo quy \u0111\u1ecbnh \u1edf tr\u00ean th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng n\u00f4ng l\u00e2m ng\u01b0 nghi\u1ec7p g\u1ed3m:<\/span><\/strong><\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng v\u00e0 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf : L\u00e0 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 t\u1ef1 tr\u00f4ng tr\u1ecdt, ch\u0103n nu\u00f4i v\u00e0 nu\u00f4i tr\u1ed3ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u1ee3p t\u00e1c x\u00e3, doanh nghi\u1ec7p mua s\u1ea3n ph\u1ea9m n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u1ec1 ch\u1ebf bi\u1ebfn) ph\u1ea3i \u0111\u00e1p \u1ee9ng 02 \u0111i\u1ec1u ki\u1ec7n sau: t\u1ef7 gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u (n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n tr\u00ean chi ph\u00ed s\u1ea3n xu\u1ea5t t\u1eeb 30% tr\u1edf l\u00ean v\u00e0 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n: L\u00e0 to\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1eeb \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.\u00a0<\/strong><strong>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<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u00a0<\/strong>Theo Kho\u1ea3n 2 \u0110i\u1ec1u 8 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8221;\u00a0Thu 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 g\u1ed3m: thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 t\u01b0\u1edbi, ti\u00eau n\u01b0\u1edbc; c\u00e0y, b\u1eeba \u0111\u1ea5t; n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng; d\u1ecbch v\u1ee5 ph\u00f2ng tr\u1eeb s\u00e2u, b\u1ec7nh cho c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; d\u1ecbch v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p.&#8221;<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3. 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; Thu nh\u1eadp t\u1eeb doanh thu b\u00e1n s\u1ea3n ph\u1ea9m trong th\u1eddi k\u1ef3 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m v\u00e0 thu nh\u1eadp t\u1eeb doanh thu b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<\/strong><\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4. 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 c\u00f3 s\u1ed1 lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n ma t\u00fay, ng\u01b0\u1eddi nhi\u1ec5m HIV b\u00ecnh qu\u00e2n trong n\u0103m chi\u1ebfm t\u1eeb 30% tr\u1edf l\u00ean trong t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m c\u1ee7a doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 4 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u00a0nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;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 c\u00f3 s\u1ed1 lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n ma t\u00fay, ng\u01b0\u1eddi nhi\u1ec5m HIV b\u00ecnh qu\u00e2n trong n\u0103m chi\u1ebfm t\u1eeb 30% tr\u1edf l\u00ean trong t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m c\u1ee7a doanh nghi\u1ec7p.<\/em><\/span><br \/>\n<span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"> <em>Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh \u1edf tr\u00ean l\u00e0 doanh nghi\u1ec7p c\u00f3 s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m \u00edt nh\u1ea5t t\u1eeb 20 ng\u01b0\u1eddi tr\u1edf l\u00ean v\u00e0 kh\u00f4ng bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.&#8221;<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>5. 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 khuy\u1ebft 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, ng\u01b0\u1eddi \u0111ang cai nghi\u1ec7n, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 5 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8220;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 khuy\u1ebft 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, ng\u01b0\u1eddi \u0111ang cai nghi\u1ec7n, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf d\u1ea1y ngh\u1ec1 c\u00f3 c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c th\u00ec ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 h\u1ecdc vi\u00ean l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft 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, ng\u01b0\u1eddi \u0111ang cai nghi\u1ec7n, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS trong t\u1ed5ng s\u1ed1 h\u1ecdc vi\u00ean.&#8221;<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>6. Thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc, sau khi b\u00ean nh\u1eadn g\u00f3p v\u1ed1n, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, li\u00ean doanh, li\u00ean k\u1ebft \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 6 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8221;\u00a0Thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc, sau khi b\u00ean nh\u1eadn g\u00f3p v\u1ed1n, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, li\u00ean doanh, li\u00ean k\u1ebft \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn g\u00f3p v\u1ed1n, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, b\u00ean li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em><u>V\u00ed d\u1ee5<\/u>:\u00a0<\/em><\/strong><em>Doanh nghi\u1ec7p B nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p A. Thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p A trong doanh nghi\u1ec7p B l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. Doanh nghi\u1ec7p B kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 kho\u1ea3n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n l\u00e0 78 tri\u1ec7u \u0111\u1ed3ng ( 100 tri\u1ec7u \u0111\u1ed3ng \u2013 100 tri\u1ec7u x 22%)<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>7<i>.<\/i><\/strong><i>\u00a0<\/i><strong>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<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 7 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8221;\u00a0Kho\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.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e0i tr\u1ee3 s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 tr\u00ean th\u00ec t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e0i tr\u1ee3 ph\u1ea3i t\u00ednh n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean ph\u1ea7n s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch trong k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch.&#8221;<\/em><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>8. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) l\u1ea7n \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 8 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 ph\u00e1t th\u1ea3i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8221;\u00a0Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) l\u1ea7n \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i; c\u00e1c l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp theo n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o khi b\u00e1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 m\u00f4i tr\u01b0\u1eddng x\u00e1c nh\u1eadn theo quy \u0111\u1ecbnh.&#8221;<\/em><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\"><strong>9. Thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a ng\u00e2n h\u00e0ng ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng cho ng\u01b0\u1eddi ngh\u00e8o v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00e1c c\u1ee7a Ng\u00e2n h\u00e0ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i; thu nh\u1eadp c\u1ee7a c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu do th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc.<\/strong><\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><span style=\"font-size: 12pt;\"><strong>1<\/strong><\/span><strong><span style=\"font-size: 12pt;\">0. Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia<\/span>\u00a0<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 10 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>&#8220;a) Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u00e1c c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c &#8211; \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c (bao g\u1ed3m c\u1ea3 V\u0103n ph\u00f2ng gi\u00e1m \u0111\u1ecbnh t\u01b0 ph\u00e1p) \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 gi\u00e1o d\u1ee5c &#8211; \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c. Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u1ee7a c\u00e1c c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng c\u00e1c ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c kh\u00f4ng thu\u1ed9c l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c &#8211; \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>b) Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.&#8221;<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong><em><u>Ch\u00fa \u00fd:<\/u>\u00a0\u00a0<\/em><\/strong><em>Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia \u0111\u1ec3 l\u1ea1i theo quy \u0111\u1ecbnh \u1edf tr\u00ean m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chia ho\u1eb7c chi sai m\u1ee5c \u0111\u00edch s\u1ebd b\u1ecb truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1ee9c thu\u1ebf su\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m chia ho\u1eb7c chi sai m\u1ee5c \u0111\u00edch v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh<\/em>.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>11. Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211;\u00a0 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/strong><\/span><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt; color: #000000;\"><span style=\"font-size: 12pt;\">12. Thu nh\u1eadp c\u1ee7a v\u0103n ph\u00f2ng th\u1eeba ph\u00e1t l\u1ea1i trong th\u1eddi gian th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1.<\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 3 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC b\u1ed5 sung Kho\u1ea3n 12 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 78\/2104\/TT-BTC nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>\u201c<strong>12<\/strong>. Thu nh\u1eadp c\u1ee7a v\u0103n ph\u00f2ng th\u1eeba ph\u00e1t l\u1ea1i (tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng th\u1eeba ph\u00e1t l\u1ea1i) trong th\u1eddi gian th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1.<\/em><\/span><\/p>\n<p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><em>V\u0103n ph\u00f2ng th\u1eeba ph\u00e1t l\u1ea1i v\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u1eeba ph\u00e1t l\u1ea1i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y\u201d<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n\u00a0 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y: <a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-va-can-cu-tinh-thue-thu-nhap-doanh-nghiep\/\">C\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft kh\u00e1c: <a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-thu-nhap-chiu-thue-thu-nhap-doanh-nghiep\/\">C\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed9t s\u1ed1 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00e1c kho\u1ea3n thu  nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n","protected":false},"author":7,"featured_media":6370,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[359],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1994"}],"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=1994"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/1994\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6370"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1994"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}