{"id":23580,"date":"2016-07-09T07:56:42","date_gmt":"2016-07-09T07:56:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=23580"},"modified":"2016-07-23T08:37:25","modified_gmt":"2016-07-23T08:37:25","slug":"nhung-diem-moi-cua-thue-thu-nhap-doanh-nghiep-tu-nam-2016","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=23580","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2016."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2016.\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC <\/a>h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-122015nd-cp\/\">Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP<\/a> v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>, <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1192014tt-btc-sua-doi-mot-so-thong-tu-de-don-gian-cai-cach-thu-tuc-ve-thue\/\">119\/2014\/TT-BTC<\/a>, <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1512014tt-btc-huong-dan-cac-quy-dinh-ve-thue\/\">151\/2014\/TT-BTC<\/a> b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 6\/8\/2015 v\u00e0 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n cho quy\u1ebft to\u00e1n n\u0103m 2016. K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0<strong>Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2016.<\/strong><\/span><\/p>\n<div id=\"attachment_18790\" style=\"width: 380px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/quy-dinh-ke-khai-thue-mon-bai-voi-don-vi-truc-thuoc.jpg\"><img aria-describedby=\"caption-attachment-18790\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-18790 \" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/quy-dinh-ke-khai-thue-mon-bai-voi-don-vi-truc-thuoc.jpg\" alt=\"Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2016\" width=\"370\" height=\"225\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/quy-dinh-ke-khai-thue-mon-bai-voi-don-vi-truc-thuoc.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/quy-dinh-ke-khai-thue-mon-bai-voi-don-vi-truc-thuoc-300x183.jpg 300w\" sizes=\"(max-width: 370px) 100vw, 370px\" \/><\/a><p id=\"caption-attachment-18790\" class=\"wp-caption-text\">Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2016<\/p><\/div>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 14pt;\">1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 k\u00ea khai, n\u1ed9p thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i<\/span><\/span><\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n ph\u1ea7n thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p v\u1ec1 Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh; \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc ch\u01b0a k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec tr\u01b0\u1eddng h\u1ee3p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf c\u00e1c n\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 chuy\u1ec3n v\u1ec1 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ea5p h\u01a1n th\u00ec thu ph\u1ea7n ch\u00eanh l\u1ec7ch so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m c\u00f3 chuy\u1ec3n ph\u1ea7n thu nh\u1eadp v\u1ec1 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Kho\u1ea3n thu nh\u1eadp (l\u00e3i), kho\u1ea3n l\u1ed7 ph\u00e1t sinh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 l\u1ed7, s\u1ed1 thu nh\u1eadp (l\u00e3i) ph\u00e1t sinh trong n\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 chuy\u1ec3n ph\u1ea7n thu nh\u1eadp v\u1ec1 n\u01b0\u1edbc m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0\u0110\u01a1n gi\u1ea3n h\u00f3a h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u khi k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea3m b\u1ea3o t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng hi\u1ec7p \u0111\u1ecbnh, bao g\u1ed3m:<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 60px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">(i) B\u1ea3n ch\u1ee5p T\u1edd khai thu\u1ebf thu nh\u1eadp \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n<p style=\"padding-left: 60px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">(ii) B\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c b\u1ea3n g\u1ed1c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p ho\u1eb7c b\u1ea3n ch\u1ee5p ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">2. H\u01b0\u1edbng d\u1eabn r\u00f5 h\u01a1n v\u1ec1 chuy\u1ec3n l\u1ed7 n\u0103m ti\u1ebfp theo gi\u1eefa c\u00e1c lo\u1ea1i thu nh\u1eadp<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n) n\u1ebfu b\u1ecb l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC), sau khi b\u00f9 tr\u1eeb v\u1eabn c\u00f2n l\u1ed7 th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m ti\u1ebfp theo trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cac-khoan-lo-va-cach-ket-chuyen-lo-theo-quy-dinh-cua-thue-tndn\/\">C\u00e1c kho\u1ea3n l\u1ed7 v\u00e0 c\u00e1ch k\u1ebft chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a thu\u1ebf TNDN<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/cach-lap-bang-phu-luc-chuyen-lo-thue-thu-nhap-doanh-nghiep\/\">C\u00e1ch l\u1eadp b\u1ea3ng ph\u1ee5 l\u1ee5c chuy\u1ec3n l\u1ed7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">3. S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC (doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3), Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC (doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/thoi-diem-xac-dinh-doanh-thu-tinh-thue-doi-voi-mot-so-truong-hop-cu-the\/\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">4. \u0110\u1ed1i v\u1edbi chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng.<\/span><\/strong><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">a) H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/strong><\/span><\/h3>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t do doanh nghi\u1ec7p l\u1eadp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a t\u1ed5n th\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t, nguy\u00ean nh\u00e2n t\u1ed5n th\u1ea5t, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1ec1 nh\u1eefng t\u1ed5n th\u1ea5t; ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3); b\u1ea3ng k\u00ea xu\u1ea5t nh\u1eadp t\u1ed3n h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t c\u00f3 x\u00e1c nh\u1eadn do \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/ho-so-thu-tuc-voi-hang-hoa-hu-hong-do-thien-tai-hoa-hoan-dich-benh\/\">H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c v\u1edbi h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh<\/a><\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><strong>b) H\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh h\u00f3a t\u1ef1 nhi\u00ean, h\u00e0ng h\u00f3a h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng,<\/strong> <strong>kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/strong><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh h\u00f3a t\u1ef1 nhi\u00ean, h\u00e0ng h\u00f3a h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng do doanh nghi\u1ec7p l\u1eadp<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng, nguy\u00ean nh\u00e2n h\u01b0 h\u1ecfng; ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3) k\u00e8m theo b\u1ea3ng k\u00ea xu\u1ea5t nh\u1eadp t\u1ed3n h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng c\u00f3 x\u00e1c nh\u1eadn do \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/ho-so-thu-tuc-voi-hang-hoa-bi-hu-hong-hoac-het-han-su-dung\/\">H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c v\u1edbi h\u00e0ng h\u00f3a b\u1ecb h\u01b0 h\u1ecfng ho\u1eb7c h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">5. Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ed5 sung c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m: th\u01b0 vi\u1ec7n, nh\u00e0 tr\u1ebb, khu th\u1ec3 thao v\u00e0 c\u00e1c thi\u1ebft b\u1ecb, n\u1ed9i th\u1ea5t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1eafp \u0111\u1eb7t trong c\u00e1c c\u00f4ng tr\u00ecnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p; c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, m\u00e1y, thi\u1ebft b\u1ecb l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p.\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/duoc-khau-tru-thue-gtgt-cua-nhung-khoan-chi-phuc-loi-cho-nguoi-lao-dong\/\">Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n<h2><strong><span style=\"font-size: 14pt;\"><span style=\"font-family: helvetica, arial, sans-serif;\">6. V\u1ec1 ph\u1ea7n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif;\">nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng ho\u00e1\u00a0<\/span><\/span><\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng ho\u00e1 s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif;\">l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh chi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng ho\u00e1 ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c ti\u00eau hao h\u1ee3p l\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. (kh\u00f4ng ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf)<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n chi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.(kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u t\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ti\u00eau hao)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-va-cach-xay-dung-ve-dinh-muc-tieu-hao-vat-tu-nguyen-lieu\/\">Quy \u0111\u1ecbnh v\u00e0 c\u00e1ch x\u00e2y d\u1ef1ng v\u1ec1 \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0 nguy\u00ean li\u1ec7u<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">7. Chi tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n<\/span><\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n th\u00ec h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n v\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n m\u00e0 t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n c\u00f3 tho\u1ea3 thu\u1eadn doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n th\u00ec h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n m\u00e0 t\u1ea1i h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n c\u00f3 th\u1ecfa thu\u1eadn ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n ch\u01b0a bao g\u1ed3m thu\u1ebf (thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n) v\u00e0 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf thay cho c\u00e1 nh\u00e2n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ch\u00ed ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n bao g\u1ed3m c\u1ea3 ph\u1ea7n thu\u1ebf n\u1ed9p thay cho c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i:\u00a0<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-cach-tinh-doanh-thu-cho-thue-tai-san-cua-ca-nhan-trong-nam-tinh-thue\/\">Quy \u0111\u1ecbnh m\u1edbi : C\u00e1ch t\u00ednh doanh thu cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n trong n\u0103m t\u00ednh thu\u1ebf<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-tinh-thue-doi-voi-ca-nhan-cho-thue-tai-san\/\">Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-ho-so-khai-thue-cua-ca-nhan-cho-thue-tai-san-do-doanh-nghiep-ke-khai\/\">Quy \u0111\u1ecbnh m\u1edbi: H\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n cho thu\u00ea t\u00e0i s\u1ea3n do doanh nghi\u1ec7p k\u00ea khai<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">8. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ed5 sung quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: <\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"> Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-tien-thuong-tet-2016\/\">C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n h\u1ed7 tr\u1ee3 ng\u00e0y l\u1ec5 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb?<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-ve-tien-thuong-tet-2016\/\">Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n th\u01b0\u1edfng t\u1ebft 2016<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">9. Chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ecf m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng hi\u1ec7n v\u1eadt. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m, b\u1eb1ng hi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i :\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-tu-nam-2015-ve-muc-chi-trang-phuc-cho-nguoi-lao-dong\/\">Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015 v\u1ec1 m\u1ee9c chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">10. Chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c<\/span><\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ecf m\u1ee9c kh\u1ed1ng ch\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh. <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u00e1n ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi kho\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i :\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/tien-cong-tac-phi-tien-dien-thoai-cua-nguoi-lao-dong-khong-chiu-thue-tncn\/\">Ti\u1ec1n c\u00f4ng t\u00e1c ph\u00ed, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">11. Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ecf quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbctheo m\u1eabu s\u1ed1 02\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC. Doanh nghi\u1ec7p chi tr\u1ea3 theo nh\u1eefng h\u00ecnh th\u1ee9c sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-ve-chi-phi-tien-dien-tien-nuoc-mang-ten-chu-nha\/\">Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n ti\u1ec1n n\u01b0\u1edbc mang t\u00ean ch\u1ee7 nh\u00e0<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">12. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, trong qu\u00e1 tr\u00ecnh kinh doanh c\u00f3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-chi-phi-lai-vay-khi-chua-gop-du-von\/\">C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay khi ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/khong-duoc-tinh-lai-vay-vao-chi-phi-duoc-tru-neu-doanh-nghiep-ton-nhieu-tien-mat\/\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/khong-duoc-tinh-lai-vay-vao-chi-phi-duoc-tru-neu-doanh-nghiep-ton-nhieu-tien-mat\/\">Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e3i vay v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu doanh nghi\u1ec7p t\u1ed3n nhi\u1ec1u ti\u1ec1n m\u1eb7t<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">13 . Chi ph\u00ed t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ed5 sung h\u01b0\u1edbng d\u1eabn chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c bao g\u1ed3m c\u1ea3 chi t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p. N\u1ebfu kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/ho-so-chi-tai-tro-cho-giao-duc-de-duoc-tinh-vao-chi-phi-duoc-tru\/\">H\u1ed3 s\u01a1 chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">14. Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o, nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn t\u00e0i tr\u1ee3 l\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 th\u00ec h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 bao g\u1ed3m: <\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3 v\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 l\u00e0 b\u00ean nh\u1eadn t\u00e0i tr\u1ee3; <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng ho\u00e1 (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n), <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Kh\u00f4ng c\u1ea7n c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn h\u1ed9 ngh\u00e8o c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng (\u0111\u1ed1i v\u1edbi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 cho ng\u01b0\u1eddi ngh\u00e8o).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Chi ti\u1ebft xem t\u1ea1i:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/chi-tai-tro-lam-nha-tinh-nghia-cho-nguoi-ngheo-lam-nha-dai-doan-ket\/\">Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft<\/a><\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">15. B\u1ed5 sung quy \u0111\u1ecbnh chi t\u00e0i tr\u1ee3 theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ed5 sung quy \u0111\u1ecbnh chi t\u00e0i tr\u1ee3 theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc bao g\u1ed3m c\u1ea3 kho\u1ea3n t\u00e0i tr\u1ee3 c\u1ee7a doanh nghi\u1ec7p cho vi\u1ec7c x\u00e2y d\u1ef1ng c\u1ea7u m\u1edbi d\u00e2n sinh \u1edf \u0111\u1ecba b\u00e0n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo \u0110\u1ec1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">16. B\u1ed5 sung m\u1ed9t s\u1ed1 kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bao g\u1ed3m:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">+ Chi ph\u00ed tr\u1ea3 cho ng\u01b0\u1eddi d\u1ea1y, t\u00e0i li\u1ec7u h\u1ecdc t\u1eadp, thi\u1ebft b\u1ecb d\u00f9ng \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, v\u1eadt li\u1ec7u th\u1ef1c h\u00e0nh, c\u00e1c chi ph\u00ed kh\u00e1c h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi h\u1ecdc.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">+ Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u1ee7a doanh nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0Kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: chi b\u1ea3o hi\u1ec3m tai n\u1ea1n, b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng).<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed3ng th\u1eddi, b\u1ed5 sung h\u01b0\u1edbng d\u1eabn: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia ( : ) s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng trong n\u0103m<\/span><\/li>\n<\/ul>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">17. B\u1ed5 sung h\u01b0\u1edbng d\u1eabn v\u1ec1 s\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1n s\u1ea3n v\u01b0\u1ee3t m\u1ee9c th\u1ef1c t\u1ebf<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n v\u01b0\u1ee3t m\u1ee9c th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a n\u0103m kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN.Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p m\u1ed9t l\u1ea7n, m\u1ee9c th\u1ef1c t\u1ebf ph\u00e1t sinh c\u1ee7a n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf t\u1ed5ng s\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m khai th\u00e1c c\u00f2n l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u00e0ng n\u0103m, m\u1ee9c th\u1ef1c t\u1ebf ph\u00e1t sinh l\u00e0 s\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n c\u1ee7a n\u0103m m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 v\u00e0o n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-size: 14pt;\">18. Thu nh\u1eadp kh\u00e1c<\/span> <\/span><\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ecf quy \u0111\u1ecbnh:Thu nh\u1eadp kh\u00e1c l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng thu\u1ed9c c\u00e1c ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c kinh doanh ghi trong \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111o\u1ea1n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ecf quy \u0111\u1ecbnh kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i khi chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">V\u1ec1 thu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u1ea1i Kho\u1ea3n 9 \u0110i\u1ec1u 7Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC s\u1eeda \u0111\u1ed5i n\u1ed9i dung sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">+ Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, n\u1ebfu ph\u00e1t sinh l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, n\u1ebfu ph\u00e1t sinh l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">+ L\u00e3i ho\u1eb7c l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">19. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ed5 sung thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3nc\u1ee7a h\u1ee3p t\u00e1c x\u00e3; thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u1edf \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 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">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\u1ee3 c\u01b0u \u0111\u00e3i thu\u1ebf (bao g\u1ed3m \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t,mi\u1ec5n gi\u1ea3m 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\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).<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">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) ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u2013 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.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u2013 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.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang thu nh\u1eadp s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ch\u1ebf bi\u1ebfn t\u1eeb n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">20. Chuy\u1ec3n l\u1ed7 khi chia, t\u00e1ch doanh nghi\u1ec7p<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ed1 l\u1ed7 c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh tr\u01b0\u1edbc khi chia, t\u00e1ch th\u00e0nh doanh nghi\u1ec7p kh\u00e1c v\u00e0 \u0111ang c\u00f2n trong th\u1eddi gian chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh th\u00ec s\u1ed1 l\u1ed7 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c doanh nghi\u1ec7p sau khi chia, t\u00e1ch theo t\u1ef7 l\u1ec7 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c chia, t\u00e1ch.<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">21. X\u00e1c \u0111\u1ecbnh gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng<\/span><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p th\u00e0nh l\u1eadp doanh nghi\u1ec7p l\u00e0 gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p l\u0169y k\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n tr\u00ean c\u01a1 s\u1edf s\u1ed5 s\u00e1ch, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean tham gia \u0111\u1ea7u t\u01b0 v\u1ed1n ho\u1eb7c tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh x\u00e1c nh\u1eadn, ho\u1eb7c k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Theo t\u1ef7 gi\u00e1 mua v\u00e0o c\u1ee7a Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ecf quy \u0111\u1ecbnh: Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n v\u1ed1n doanh nghi\u1ec7p g\u00f3p ho\u1eb7c mua l\u1ea1i c\u00f3 ngu\u1ed3n g\u1ed1c m\u1ed9t ph\u1ea7n do vay v\u1ed1n th\u00ec gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/span><\/li>\n<\/ul>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">22. X\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0<\/span><\/strong><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ed5 sung c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c kinh doanh v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i v\u1ec1 \u0111\u1ecba b\u00e0n (bao g\u1ed3m c\u1ea3 khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao) th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i c\u0103n c\u1ee9 theo \u0111\u1ecba b\u00e0n th\u00e0nh l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 c\u00f3 \u0111i\u1ec3m \u0111i ho\u1eb7c \u0111i\u1ec3m \u0111\u1ebfn thu\u1ed9c \u0111\u1ecba b\u00e0n th\u00e0nh l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ecba b\u00e0n c\u00f3 ph\u00e1t sinh thu nh\u1eadp ngo\u00e0i \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec:<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">(i) N\u1ebfu kho\u1ea3n thu nh\u1eadp n\u00e0y ph\u00e1t sinh t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecba b\u00e0n.<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">(ii) N\u1ebfu kho\u1ea3n thu nh\u1eadp n\u00e0y ph\u00e1t sinh t\u1ea1i \u0111\u1ecba b\u00e0n thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecba b\u00e0n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng \u0111\u1ecba b\u00e0n c\u0103n c\u1ee9 theo th\u1eddi gian v\u00e0 m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p t\u1ea1i \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<\/ul>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">23. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 nh\u01b0ng \u0111ang trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a ph\u00e1t sinh doanh thu th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1ed1 32\/2013\/QH13; Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">24. B\u1ed5 sung Kho\u1ea3n 8a \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean m\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng, doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao) c\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf d\u01b0\u1edbi 12 (m\u01b0\u1eddi hai) th\u00e1ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u00f3 ho\u1eb7c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf th\u1eddi gian b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3ch\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd th\u1eddi gian \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u1ec3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">25. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0111i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC v\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong th\u1eddi h\u1ea1n m\u01b0\u1eddi l\u0103m n\u0103m<\/span><\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ed5 sung h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u01a1n \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN nh\u01b0 sau: D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng c\u1ea5p tho\u00e1t n\u01b0\u1edbc; c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft; c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng; s\u00e2n bay, nh\u00e0 ga ph\u1ea3i ph\u00e1t sinh doanh thu, thu nh\u1eadp t\u1eeb qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00eau tr\u00ean th\u00ec m\u1edbi thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thi c\u00f4ng, x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh n\u00e0y th\u00ec ph\u1ea7n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng thi c\u00f4ng, x\u00e2y d\u1ef1ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbidoanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao nh\u01b0 sau:Doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f4ng ngh\u1ec7 cao,\u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f4ng ngh\u1ec7 cao,\u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC).<\/span><\/li>\n<\/ul>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">26. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC v\u1ec1 k\u00e9o d\u00e0i th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">a) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u11 Th\u00f4ng t\u01b0 s\u1ed19 6\/2015\/TT-BTC c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 c\u00f4ng ngh\u1ec7 cao ho\u1eb7c m\u1edbi c\u1ea7n \u0111\u1eb7c bi\u1ec7t thu h\u00fat \u0111\u1ea7u t\u01b0;<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">b) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e Kho\u1ea3n 1 \u0110i\u1ec1u11 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a c\u00f3 kh\u1ea3 n\u0103ng c\u1ea1nh tranh to\u00e0n c\u1ea7u, doanh thu \u0111\u1ea1t tr\u00ean 20.000 t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau 5 n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">S\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n tr\u00ean 6.000 lao \u0111\u1ed9ng;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c h\u1ea1 t\u1ea7ng kinh t\u1ebf k\u1ef9 thu\u1eadt, bao g\u1ed3m:\u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng c\u1ea5p tho\u00e1t n\u01b0\u1edbc, c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng, s\u00e2n bay, nh\u00e0 ga, n\u0103ng l\u01b0\u1ee3ng m\u1edbi, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch, c\u00f4ng nghi\u1ec7p ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng, d\u1ef1 \u00e1n l\u1ecdc h\u00f3a d\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">c) C\u0103n c\u1ee9 theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh k\u00e9o d\u00e0i th\u00eam th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y nh\u01b0ng th\u1eddi gian k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 15 (m\u01b0\u1eddi l\u0103m) n\u0103m.<\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">27. T\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC v\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng<\/span><\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ed5 sung ph\u1ea7n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1m \u0111\u1ecbnh t\u01b0 ph\u00e1p; thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ed5 sung h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n sau thu ho\u1ea1ch, b\u1ea3o qu\u1ea3n n\u00f4ng, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m bao g\u1ed3m c\u1ea3 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 tr\u1ef1c ti\u1ebfp b\u1ea3o qu\u1ea3n ho\u1eb7c \u0111\u1ea7u t\u01b0 \u0111\u1ec3 cho thu\u00ea b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">28. B\u1ed5 sung Kho\u1ea3n 3a \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">H\u01b0\u1edbng d\u1eabn v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, ch\u1ebf bi\u1ebfn trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \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.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">30. Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh n\u00eau tr\u00ean \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u00f4ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao.<\/span><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">31. Chuy\u1ec3n ti\u1ebfp \u01b0u \u0111\u00e3i<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u1ed5 sung c\u00e1c Kho\u1ea3n 2a,2b, 2c, 2d, 2\u0111 \u0110i\u1ec1u23 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC nh\u01b0 sau:<\/span><br \/>\n<em><span style=\"font-family: helvetica, arial, sans-serif;\">\u201c2a. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 trong giai \u0111o\u1ea1n n\u0103m 2009 \u2013 n\u0103m 2013, t\u00ednh \u0111\u1ebfn k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf (l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i ho\u1eb7c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i bao g\u1ed3m c\u1ea3 khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao) theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13, Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13, Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015.<\/span><\/em><br \/>\n<em><span style=\"font-family: helvetica, arial, sans-serif;\">+ Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t \u0111\u1ebfn ng\u00e0y 31\/12\/2008 \u0111ang \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang, trong n\u0103m 2009 d\u1ef1 \u00e1n v\u1eabn ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang v\u00e0 t\u1eeb n\u0103m 2010 tr\u1edf \u0111i m\u1edbi ho\u00e0n th\u00e0nh \u0111i v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf (l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i ho\u1eb7c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i bao g\u1ed3m c\u1ea3 khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao) theo quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft \u0111\u1ecbnh th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m quy\u1ebft \u0111\u1ecbnh th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13, Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015.<\/span><\/em><br \/>\n<em><span style=\"font-family: helvetica, arial, sans-serif;\">2b. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o khu c\u00f4ng nghi\u1ec7p trong giai \u0111o\u1ea1n n\u0103m 2009 \u2013 n\u0103m 2013, t\u00ednh \u0111\u1ebfn k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf (l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i ho\u1eb7c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i) theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13, Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13, Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015.<\/span><\/em><br \/>\n<em><span style=\"font-family: helvetica, arial, sans-serif;\">2c. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ecba b\u00e0n m\u00e0 tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 ch\u01b0a thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf (bao g\u1ed3m c\u1ea3 khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao), \u0111\u1ebfn ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1ed1 32\/2013\/QH13, Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1ed1 32\/2013\/QH13, Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015.<\/span><\/em><br \/>\n<em><span style=\"font-family: helvetica, arial, sans-serif;\">+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf nh\u01b0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n, \u0111\u1ebfn ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf v\u1ec1 \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i cao h\u01a1n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1ed1 32\/2013\/QH13, Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt s\u1ed1 32\/2013\/QH13, Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015.<\/span><\/em><br \/>\n<em><span style=\"font-family: helvetica, arial, sans-serif;\">2d. Sau ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 \u0111\u1ecba b\u00e0n n\u01a1i doanh nghi\u1ec7p \u0111ang c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf khi chuy\u1ec3n \u0111\u1ed5i.<\/span><\/em><br \/>\n<em><span style=\"font-family: helvetica, arial, sans-serif;\">2\u0111. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i \u01b0u \u0111\u00e3i n\u00eau t\u1ea1i kho\u1ea3n 2a, 2b, 2c \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 ch\u01b0a c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i \u01b0u \u0111\u00e3i n\u00eau t\u1ea1i kho\u1ea3n 2a, 2b, 2c n\u00eau tr\u00ean \u0111\u1ebfn k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 ch\u01b0a c\u00f3 thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e1t sinh doanh thu)\u201d.<\/span><\/em><\/p>\n<h2><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\">32. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 06 th\u00e1ng 08 n\u0103m 2015 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2015 tr\u1edf \u0111i.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">+ Vi\u1ec7c chuy\u1ec3n ti\u1ebfp \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i) theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC \u0111\u01b0\u1ee3c t\u00ednh cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">+ C\u00e1c n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kh\u00e1c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01\/01\/2015.<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">Kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ph\u00e1t sinh t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014 tr\u1edf v\u1ec1 tr\u01b0\u1edbc doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u01b0\u01a1ng \u1ee9ng; t\u1eeb n\u0103m 2015 chuy\u1ec3n kho\u1ea3n thu nh\u1eadp tr\u00ean v\u1ec1 n\u01b0\u1edbc th\u00ec kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp n\u00e0y. Kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1iTh\u00f4ng t\u01b0 96\/2015\/TT-BTC.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\">B\u00e3i b\u1ecf \u0111i\u1ec3m 21 Kho\u1ea3n 2 \u0110i\u1ec1u 6, Kho\u1ea3n 5 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC (v\u1ec1 kh\u1ed1ng ch\u1ebf chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb v\u00e0 n\u0103m mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) v\u00e0 c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c ng\u00e0nh ban h\u00e0nh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1iTh\u00f4ng t\u01b096\/2015\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Nh\u1eefng\u00a0\u0111i\u1ec3m m\u1edbi c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2016<\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2016.\u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 78\/2014\/TT-BTC, 119\/2014\/TT-BTC, 151\/2014\/TT-BTC b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 6\/8\/2015 v\u00e0 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n cho quy\u1ebft to\u00e1n..<\/p>\n","protected":false},"author":7,"featured_media":18790,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2647,2645,2646],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23580"}],"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=23580"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/23580\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18790"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23580"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}