{"id":2053,"date":"2015-07-13T17:11:54","date_gmt":"2015-07-13T17:11:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2053"},"modified":"2015-08-05T10:03:51","modified_gmt":"2015-08-05T10:03:51","slug":"quy-dinh-ve-viec-trich-lap-va-su-dung-quy-phat-trien-khoa-hoc-va-cong-nghe-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2053","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p"},"content":{"rendered":"

\"Quy<\/span><\/h2>\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u1ec3 t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng khoa h\u1ecdc k\u1ef9 thu\u1eadt c\u1ee7a m\u00ecnh. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Lu\u1eadt thu\u1ebf TNDN. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebd nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc k\u1ef9 thu\u1eadt c\u1ee7a doanh nghi\u1ec7p\u00a0nh\u01b0 sau:<\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 10, kho\u1ea3n 1 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC <\/a><\/strong>v\u1ec1 vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc k\u1ef9 thu\u1eadt c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

“Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c tr\u00edch t\u1ed1i \u0111a 10% thu nh\u1eadp t\u00ednh thu\u1ebf h\u00e0ng n\u0103m<\/strong> tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. H\u00e0ng n\u0103m n\u1ebfu doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o tr\u00edch, s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 v\u00e0 k\u00ea khai m\u1ee9c tr\u00edch l\u1eadp, s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp v\u00e0o t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. B\u00e1o c\u00e1o vi\u1ec7c s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.
\n<\/em><\/span>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n tr\u00edch qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u1ef7 l\u1ec7 tr\u00edch qu\u1ef9 t\u1ed1i thi\u1ec3u quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7.”<\/em><\/span><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, doanh nghi\u1ec7p h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c tr\u00edch qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc k\u1ef9 thu\u1eadt v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. M\u1ee9c tr\u00edch t\u1ed1i \u0111a 10% thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf h\u00e0ng n\u0103m.<\/span><\/p>\n

Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

\"Quy<\/span><\/p>\n

2.<\/strong> Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c\u00a0s\u1eed d\u1ee5ng qu\u1ef9\u00a0nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0\u00a0c\u00f4ng ngh\u1ec7\u00a0<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 10 \u00a0Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>, quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng qu\u1ef9 nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

” Trong th\u1eddi h\u1ea1n 5 n\u0103m, k\u1ec3 t\u1eeb khi tr\u00edch l\u1eadp, n\u1ebfu Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft 70% ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch<\/strong> th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean kho\u1ea3n thu nh\u1eadp \u0111\u00e3 tr\u00edch l\u1eadp qu\u1ef9 m\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea7n l\u00e3i ph\u00e1t sinh t\u1eeb s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00f3.
\n<\/em>S\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/em><\/span><\/p>\n

– Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf thu h\u1ed3i l\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p trong th\u1eddi gian tr\u00edch l\u1eadp qu\u1ef9.<\/em><\/span><\/p>\n

– L\u00e3i su\u1ea5t t\u00ednh l\u00e3i \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu h\u1ed3i t\u00ednh tr\u00ean ph\u1ea7n qu\u1ef9 kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft l\u00e0 l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu kho b\u1ea1c lo\u1ea1i k\u1ef3 h\u1ea1n m\u1ed9t n\u0103m (ho\u1eb7c l\u00e3i su\u1ea5t t\u00edn phi\u1ebfu kho b\u1ea1c lo\u1ea1i k\u1ef3 h\u1ea1n m\u1ed9t n\u0103m) \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m thu h\u1ed3i v\u00e0 th\u1eddi gian t\u00ednh l\u00e3i l\u00e0 hai n\u0103m.<\/em><\/span><\/p>\n

Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. C\u00e1c kho\u1ea3n chi t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\n<\/em>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh c\u00e1c kho\u1ea3n \u0111\u00e3 chi t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi \u0111\u1ea7u t\u01b0 nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 m\u00e0 kh\u00f4ng \u0111\u1ee7 th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i gi\u1eefa s\u1ed1 th\u1ef1c chi v\u00e0 s\u1ed1 \u0111\u00e3 tr\u00edch qu\u1ef9 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.
\n<\/em>Doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp th\u00ec doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb vi\u1ec7c thay \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp.
\n<\/em>Doanh nghi\u1ec7p n\u1ebfu c\u00f3 Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft khi chia, t\u00e1ch th\u00ec doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb vi\u1ec7c chia, t\u00e1ch \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi <\/em>chia, t\u00e1ch. Vi\u1ec7c ph\u00e2n chia Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh v\u00e0 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf…..”<\/em><\/span><\/p>\n

K\u1ebft lu\u1eadn:<\/strong><\/em><\/span><\/p>\n