{"id":2660,"date":"2015-07-18T04:58:29","date_gmt":"2015-07-18T04:58:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2660"},"modified":"2015-08-13T03:21:34","modified_gmt":"2015-08-13T03:21:34","slug":"luat-so-712014qh13-sua-doi-bo-sung-mot-so-dieu-cua-cac-luat-ve-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2660","title":{"rendered":"Lu\u1eadt s\u1ed1 71\/2014\/QH13 – S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf"},"content":{"rendered":"

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

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

\"Lu\u1eadt<\/span><\/h2>\n

Ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014, Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt s\u1ed1 71\/2014\/QH13<\/strong> – s\u1eeda\u00a0\u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1\u00a0\u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, trong\u00a0\u0111\u00f3 c\u00f3 m\u1ed9t s\u1ed1\u00a0\u0111i\u1ec1u thay\u00a0\u0111\u1ed5i v\u1ec1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, quy\u00a0\u0111\u1ecbnh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft.<\/span><\/p>\n

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 <\/p>\n\n\n\n\n
QU\u1ed0C H\u1ed8I
\n——–<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
Lu\u1eadt s\u1ed1: 71\/2014\/QH13<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

LU\u1eacT<\/span><\/strong><\/span>
\n S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A C\u00c1C LU\u1eacT V\u1ec0 THU\u1ebe<\/span><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam;<\/span><\/em><\/span><\/p>\n

Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 32\/2013\/QH13, Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u00f4\u0301 04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13, Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u00f4\u0301 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12, Lu\u1eadt thu\u1ebf t\u00e0i nguy\u00ean s\u1ed1 45\/2009\/QH12, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u00f4\u0301 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13, Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 45\/2005\/QH11, Lu\u1eadt h\u1ea3i quan s\u1ed1 54\/2013\/QH13.<\/span><\/em><\/span>
\n \u0110i\u1ec1u 1<\/span><\/strong><\/em><\/span>
\n S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 32\/2013\/QH13.<\/span>
\n 1. S\u1eeda \u0111\u1ed5i kho\u1ea3n 2 \u0110i\u1ec1u 3 nh\u01b0 sau:<\/span>
\n \u201c2. Thu nh\u1eadp kh\u00e1c bao g\u1ed3m: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n; thu nh\u1eadp t\u1eeb 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 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, k\u1ec3 c\u1ea3 thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea, thanh l\u00fd t\u00e0i s\u1ea3n, trong \u0111\u00f3 c\u00f3 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1; thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7; kho\u1ea3n thu t\u1eeb n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 xo\u00e1 nay \u0111\u00f2i \u0111\u01b0\u1ee3c; kho\u1ea3n thu t\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7; kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/span>
\n 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 th\u00ec \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc ma\u0300 Vi\u00ea\u0323t Nam \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 ma\u0300 Vi\u00ea\u0323t Nam 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 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.\u201d.<\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201c1. 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 \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; thu 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 – 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.\u201d.<\/span>
\n 3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 9 nh\u01b0 sau:<\/span>
\n \u201ca) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p; kho\u1ea3n chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;\u201d.<\/span>
\n 4. B\u00e3i b\u1ecf \u0111i\u1ec3m m kho\u1ea3n 2 \u0110i\u1ec1u 9.<\/span>
\n 5. B\u1ed5 sung \u0111i\u1ec3m \u0111 v\u00e0 \u0111i\u1ec3m e v\u00e0o kho\u1ea3n 1 \u0110i\u1ec1u 13 nh\u01b0 sau:<\/span>
\n \u201c\u0111) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m thu\u1ed9c Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span>
\n – S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao;<\/span>
\n – S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e1c ng\u00e0nh: d\u1ec7t – may; da – gi\u1ea7y; \u0111i\u1ec7n t\u1eed – tin h\u1ecdc; s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4 t\u00f4; c\u01a1 kh\u00ed ch\u1ebf t\u1ea1o m\u00e0 ca\u0301c sa\u0309n ph\u00e2\u0309m na\u0300y t\u00ednh \u0111\u1ebfn ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u01b0ng pha\u0309i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt c\u1ee7a Li\u00ean minh Ch\u00e2u \u00c2u (EU) ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span>
\n Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y.<\/span>
\n e) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n, c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u m\u01b0\u1eddi hai ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao, Lu\u1eadt khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.\u201d.<\/span>
\n 6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 13 nh\u01b0 sau:<\/span>
\n \u201cd) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb: tr\u1ed3ng, ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 r\u1eebng; nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; nu\u00f4i tr\u00f4\u0300ng l\u00e2m sa\u0309n \u01a1\u0309 \u0111i\u0323a ba\u0300n co\u0301 \u0111i\u00ea\u0300u ki\u00ea\u0323n kinh t\u00ea\u0301 – xa\u0303 h\u00f4\u0323i kho\u0301 kh\u0103n; s\u1ea3n xu\u1ea5t, nh\u00e2n v\u00e0 lai t\u1ea1o gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; s\u1ea3n xu\u1ea5t, khai th\u00e1c v\u00e0 tinh ch\u1ebf mu\u1ed1i, tr\u1eeb s\u1ea3n xu\u1ea5t mu\u1ed1i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y; \u0111\u1ea7u t\u01b0 b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n sau thu ho\u1ea1ch, b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m;\u201d.<\/span>
\n 7. B\u1ed5 sung kho\u1ea3n 3a v\u00e0o sau kho\u1ea3n 3 \u0110i\u1ec1u 13 nh\u01b0 sau:<\/span>
\n \u201c3a. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% \u0111\u1ed1i v\u1edbi: thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p 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 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.\u201d.<\/span>
\n 8. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 5 \u0110i\u1ec1u 13 nh\u01b0 sau:<\/span>
\n \u201c5. Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n a) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t thu h\u00fat \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 c\u00f4ng ngh\u1ec7 cao thi\u0300 th\u01a1\u0300i gian a\u0301p du\u0323ng thu\u00ea\u0301 su\u00e2\u0301t \u01b0u \u0111a\u0303i co\u0301 th\u00ea\u0309 ke\u0301o da\u0300i th\u00eam nh\u01b0ng th\u01a1\u0300i gian ke\u0301o da\u0300i th\u00eam kh\u00f4ng qua\u0301 m\u01b0\u01a1\u0300i l\u0103m n\u0103m;<\/span>
\n b) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span>
\n – 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 n\u0103m n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/span>
\n – S\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean 6.000 lao \u0111\u1ed9ng;<\/span>
\n – 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>
\n 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 \u0111i\u00ea\u0309m n\u00e0y nh\u01b0ng th\u1eddi gian k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 m\u01b0\u1eddi l\u0103m n\u0103m.\u201d.<\/span>
\n 9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0110i\u1ec1u 2 Lu\u1eadt s\u1ed1 32\/2013\/QH13 nh\u01b0 sau:<\/span>
\n \u201c3. 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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p ho\u1eb7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i m\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span>
\n T\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 13 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Lu\u1eadt s\u1ed1 32\/2013\/QH13 th\u00ec k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 17% cho th\u1eddi gian c\u00f2n l\u1ea1i.\u201d.<\/span>
\n \u0110i\u1ec1u 2<\/span><\/strong><\/span>
\n S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13.<\/span>
\n 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 3 nh\u01b0 sau:<\/span>
\n \u201c1. Thu nh\u1eadp t\u1eeb kinh doanh, bao g\u1ed3m:<\/span>
\n a) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;<\/span>
\n b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n Thu nh\u1eadp t\u1eeb kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng.\u201d.<\/span>
\n 2. S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m c kho\u1ea3n 6 \u0110i\u1ec1u 3 nh\u01b0 sau:<\/span>
\n \u201cc) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c;\u201d.<\/span>
\n 3. B\u1ed5 sung kho\u1ea3n 15 v\u00e0 kho\u1ea3n 16 v\u00e0o \u0110i\u1ec1u 4 nh\u01b0 sau:<\/span>
\n \u201c15. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/span>
\n 16. Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u va\u0300 ca\u0301 nh\u00e2n la\u0300m vi\u00ea\u0323c tr\u00ean ta\u0300u t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n xa b\u1edd.\u201d.<\/span>
\n 4. S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 10 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 10. Thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh<\/span><\/strong><\/span>
\n 1. C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh.<\/span>
\n 2. Doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n 3. Thu\u1ebf su\u1ea5t:<\/span>
\n a) Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1: 0,5%;<\/span>
\n b) D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 2% .<\/span>
\n Ri\u00eang ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p: 5%;<\/span>
\n c) S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 1,5%;<\/span>
\n d) Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 1%.\u201d<\/span>
\n 5. S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 13 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 13. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span>
\n \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n.<\/span>
\n 2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u00e0n th\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.\u201d.<\/span>
\n 6. S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 14 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 14. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n.<\/span>
\n 2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span>
\n 3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d.<\/span>
\n 7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 23 nh\u01b0 sau:<\/span>
\n \u201c2. Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span>\"Lu\u1eadt<\/span><\/span><\/p>\n

\u0110i\u1ec1u 3<\/span><\/strong><\/span>
\n S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13.<\/span>
\n 1. B\u1ed5 sung kho\u1ea3n 3a v\u00e0o sau kho\u1ea3n 3 \u0110i\u1ec1u 5 nh\u01b0 sau:<\/span>
\n \u201c3a. Ph\u00e2n b\u00f3n; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd; th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c;\u201d.<\/span>
\n 2. S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 8 nh\u01b0 sau:<\/span>
\n \u201cb) Qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n; thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh v\u00e0 ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng;\u201d.<\/span>
\n 3. B\u00e3i b\u1ecf \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m k kho\u1ea3n 2 \u0110i\u1ec1u 8.<\/span>
\n \u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf t\u00e0i nguy\u00ean s\u1ed1 45\/2009\/QH12<\/span><\/strong><\/span>
\n 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 7 \u0110i\u1ec1u 2 nh\u01b0 sau:<\/span>
\n \u201c7. N\u01b0\u1edbc thi\u00ean nhi\u00ean, bao g\u1ed3m n\u01b0\u1edbc m\u1eb7t v\u00e0 n\u01b0\u1edbc d\u01b0\u1edbi \u0111\u1ea5t, tr\u1eeb n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p.\u201d.<\/span>
\n 2. S\u1eeda \u0111\u1ed5i kho\u1ea3n 5 \u0110i\u1ec1u 9 nh\u01b0 sau:<\/span>
\n \u201c5. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc thi\u00ean nhi\u00ean do h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n khai th\u00e1c ph\u1ee5c v\u1ee5 sinh ho\u1ea1t.\u201d.<\/span>
\n \u0110i\u1ec1u 5<\/span><\/strong><\/span>
\n S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13.<\/span>
\n 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c kho\u1ea3n 1, khoa\u0309n 1a v\u00e0 khoa\u0309n 6 \u0110i\u1ec1u 31 nh\u01b0 sau:<\/span>
\n \u201c1. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai v\u00e0 n\u1ed9p theo th\u00e1ng l\u00e0 T\u1edd khai thu\u1ebf th\u00e1ng;<\/span>
\n 1a. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf khai v\u00e0 n\u1ed9p theo qu\u00fd l\u00e0 T\u1edd khai thu\u1ebf qu\u00fd;\u201d.<\/span>
\n \u201c6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, khai theo qu\u00fd, khai theo n\u0103m, khai t\u1ea1m t\u00ednh theo qu\u00fd, khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, khai quy\u1ebft to\u00e1n thu\u1ebf; ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 khai thu\u1ebf theo qu\u00fd v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.\u201d.<\/span>
\n 2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 43 nh\u01b0 sau:<\/span>
\n \u201c\u0110i\u1ec1u 43. \u0110\u1ed3ng ti\u1ec1n x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/strong><\/span>
\n Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span>
\n Chi\u0301nh phu\u0309 quy \u0111i\u0323nh chi ti\u00ea\u0301t va\u0300 h\u01b0\u01a1\u0301ng d\u00e2\u0303n thi ha\u0300nh \u0110i\u00ea\u0300u na\u0300y.\u201d.<\/span>
\n 3. B\u1ed5 sung kho\u1ea3n 11 v\u00e0o \u0110i\u1ec1u 7 nh\u01b0 sau:<\/span>
\n \u201c11. C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n trang b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb trong h\u1ed3 s\u01a1 khai, n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf kh\u00e1c m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3.\u201d.<\/span>
\n 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0110i\u1ec1u 106 nh\u01b0 sau:<\/span>
\n \u201c1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung \u1ee9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ngu\u00f4\u0300n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n n\u00ean kh\u00f4ng n\u1ed9p k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n thu\u1ebf d\u1eabn \u0111\u1ebfn n\u1ee3 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n ph\u00e1t sinh trong th\u1eddi gian ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n.\u201d.<\/span>
\n \u0110i\u1ec1u 6. \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/span><\/strong><\/span>
\n 1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span>
\n 2. B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 khi x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf, thu nh\u1eadp t\u00ednh thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i:<\/span>
\n a) \u0110i\u1ec1u 8 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 9 cu\u0309a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 32\/2013\/QH13;<\/span>
\n b) Kho\u1ea3n 1 \u0110i\u1ec1u 6 cu\u0309a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13;<\/span>
\n c) Kho\u1ea3n 3 \u0110i\u1ec1u 7 cu\u0309a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13;<\/span>
\n d) \u0110i\u00ea\u0300u 6 cu\u0309a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12;<\/span>
\n \u0111) Kho\u1ea3n 3 \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 14 cu\u0309a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 45\/2005\/QH11;<\/span>
\n e) Kho\u1ea3n 4 \u0110i\u1ec1u 86 cu\u0309a Lu\u1eadt h\u1ea3i quan s\u1ed1 54\/2013\/QH13.<\/span>
\n 3. B\u00e3i b\u1ecf \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 49 cu\u0309a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13.<\/span>
\n 4. B\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 19, kho\u1ea3n 1 \u0110i\u1ec1u 20 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 21cu\u0309a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13.<\/span>
\n 5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt.<\/span>
\n Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kho\u00e1 XIII, k\u1ef3 h\u1ecdp th\u1ee9 8 th\u00f4ng qua ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/span><\/strong><\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Nguy\u1ec5n Sinh H\u00f9ng<\/span><\/strong><\/span><\/p>\n

 <\/p>\n

K\u1ebf to\u00e1n Centax<\/a> m\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc t\u1ea3i v\u1ec1 :\u00a0Lu\u1eadt s\u1ed1 71.2014.QH13<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014, Qu\u1ed1c h\u1ed9i ban h\u00e0ng Lu\u1eadt s\u1ed1 71\/2014\/QH13 – s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, trong \u0111\u00f3 c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec1u thay \u0111\u1ed5i v\u1ec1 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p, thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n","protected":false},"author":7,"featured_media":3099,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[298,299],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2660"}],"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=2660"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2660\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/3099"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2660"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}