{"id":29984,"date":"2017-03-03T01:13:19","date_gmt":"2017-03-03T01:13:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29984"},"modified":"2017-03-03T01:16:35","modified_gmt":"2017-03-03T01:16:35","slug":"cong-van-so-405tct-cs-ve-thoi-gian-huong-thue-suat-uu-dai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29984","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 405\/TCT-CS v\u1ec1 th\u1eddi gian h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n T\u1ed4<\/strong>NG C\u1ee4C THU\u1ebe<\/strong>
\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
S\u1ed1: 405\/TCT-CS<\/span>
\n V\/v: ch\u00ednh s\u00e1ch thu<\/em>\u1ebf TNDN.<\/em><\/span><\/td>\n		H\u00e0 N\u1ed9i, ng\u00e0y 10<\/em> th\u00e1ng 02 <\/em>n\u0103m 2017<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0K\u00ednh <\/strong>g\u1eedi:<\/strong> C\u1ee5c Thu\u1ebf t\u1ec9nh Long An.<\/span><\/p>\n

Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 3235\/CT-TTr ng\u00e0y 25\/11\/2016 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Long An v\u1ec1 th\u1eddi gian h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i thu\u1ebf TNDN, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n

T\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 164\/2003\/N\u0110-CP ng\u00e0y 22\/12\/2003 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2. Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng thu\u1ebf<\/em> su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u01b0u \u0111\u00e3i \u0111<\/em>\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

a) M\u1ee9c thu\u1ebf<\/em> su\u1ea5<\/em>t thu\u1ebf<\/em> thu nh\u1eadp doanh nghi\u1ec7p 10% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong 15 n\u0103m, k\u1ec3<\/em> t\u1eeb khi h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1ead<\/em>p t\u1eeb d\u1ef1 \u00e1<\/em>n \u0111\u1ea7u\u00a0t\u01b0 b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/em><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\n

c)<\/em> M\u1ee9<\/em>c thu\u1ebf<\/em> su\u1ea5<\/em>t thu\u1ebf<\/em> thu nh\u1eadp doanh nghi\u1ec7p 20% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong 10<\/em> n\u0103m, k\u1ec3<\/em> t\u1eeb khi<\/em> h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7<\/em>u t\u01b0 b\u1eaf<\/em>t \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/em><\/span><\/p>\n

Sau th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf<\/em> su\u1ea5<\/em>t \u01b0u<\/em> \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y,<\/em> h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/em> ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi m\u1ee9<\/em>c thu\u1ebf su\u1ea5t l\u00e0 28%.\u201d.<\/em><\/span><\/p>\n

T\u1ea1i \u0111i\u1ec3m 2 m\u1ee5c II Ph\u1ea7n E Th\u00f4ng t\u01b0 s\u1ed1 128\/2003\/TT-BTC ng\u00e0y 22\/12\/2003 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh:<\/span><\/p>\n

\u201c2. Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng thu\u1ebf<\/em> su\u1ea5<\/em>t \u01b0u<\/em> \u0111\u00e3i nh\u01b0 sau:<\/em><\/span><\/p>\n

2.1- Thu\u1ebf<\/em> su\u1ea5t<\/em> 10% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong 15 n\u0103m, k\u1ec3<\/em> t\u1eeb khi h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l<\/em>\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1eaft \u0111\u1ea7<\/em>u ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/em><\/span><\/p>\n

\u2026<\/em><\/span><\/p>\n

2.3- Thu\u1ebf<\/em> su\u1ea5<\/em>t 20% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong 10 n\u0103m, k\u1ec3 t\u1eeb khi c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l<\/em>\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7<\/em>u t\u01b0 b\u1eaf<\/em>t \u0111\u1ea7<\/em>u ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/em><\/span><\/p>\n

Sau th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf<\/em> su\u1ea5<\/em>t \u01b0u \u0111\u00e3i t\u1ea1i \u0110i\u1ec3m n\u00e0y, h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u1ea3i n\u1ed9p thu\u1ebf<\/em> thu nh\u1eadp doanh nghi\u1ec7p theo m\u1ee9c thu\u1ebf<\/em> su\u1ea5t 28%.\u201d<\/em><\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi C\u00f4ng ty C\u1ed5 ph\u1ea7n Bao b\u00ec \u00c1 Ch\u00e2u:<\/span><\/p>\n

Theo t\u00e0i li\u1ec7u C\u1ee5c Thu\u1ebf g\u1eedi k\u00e8m theo: C\u00f4ng ty CP Bao b\u00ec \u00c1 Ch\u00e2u \u0111\u01b0\u1ee3c S\u1edf KH&\u0110T t\u1ec9nh Long An c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh s\u1ed1 5003000034 ng\u00e0y 23\/01\/2003 v\u00e0 UBND t\u1ec9nh Long An c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 s\u1ed1 4085\/CN-UB ng\u00e0y 12\/10\/2004 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u1ed1ng gi\u1ea5y, bao b\u00ec gi\u1ea5y c\u00e1c lo\u1ea1i t\u1ea1i c\u1ee5m c\u00f4ng nghi\u1ec7p nh\u1ef1a \u0110\u1ee9c H\u00f2a H\u1ea1 (C3), \u1ea5p B\u00ecnh Ti\u1ec1n, x\u00e3 \u0110\u1ee9c H\u00f2a H\u1ea1, huy\u1ec7n \u0110\u1ee9c H\u00f2a, t\u1ec9nh Long An; d\u1ef1 \u00e1n d\u1ef1 ki\u1ebfn \u0111\u01b0a v\u00e0o ho\u1ea1t \u0111\u1ed9ng th\u00e1ng 11\/2004. Theo Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 s\u1ed1 1468\/CN-UB ng\u00e0y 15\/4\/2005 c\u00f3 n\u00eau d\u1ef1 \u00e1n \u0111\u01b0a v\u00e0o ho\u1ea1t \u0111\u1ed9ng th\u00e1ng 11\/2004.<\/span><\/p>\n

T\u1ea1i c\u00f4ng v\u0103n s\u1ed1 3235\/CT-TTr n\u00eau tr\u00ean C\u1ee5c Thu\u1ebf tr\u00ecnh b\u00e0y: C\u00f4ng ty CP Bao b\u00ec \u00c1 Ch\u00e2u th\u00e0nh l\u1eadp n\u0103m 2003 nh\u01b0ng \u0111\u1ebfn n\u0103m 2005 C\u00f4ng ty m\u1edbi ch\u00ednh th\u1ee9c \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u00e0 c\u00f3 doanh thu n\u0103m 2005.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi C\u00f4ng ty C\u1ed5 ph\u1ea7n Long H\u1eadu:<\/span><\/p>\n

Theo t\u00e0i li\u1ec7u C\u1ee5c Thu\u1ebf g\u1eedi k\u00e8m theo: C\u00f4ng ty CP Long H\u1eadu \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh s\u1ed1 5003000142 ng\u00e0y 23\/5\/2006 do S\u1edf KH&\u0110T t\u1ec9nh Long An c\u1ea5p. T\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 s\u1ed1 50221000001 do Ban Qu\u1ea3n l\u00fd c\u00e1c KCN t\u1ec9nh Long An c\u1ea5p, ch\u1ee9ng nh\u1eadn l\u1ea7n \u0111\u1ea7u ng\u00e0y 01\/12\/2006 C\u00f4ng ty CP Long H\u1eadu th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 Khu c\u00f4ng nghi\u1ec7p Long H\u1eadu c\u00f3 n\u00eau th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n l\u00e0 50 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n t\u1eeb n\u0103m 2006.<\/span><\/p>\n

T\u1ea1i c\u00f4ng v\u0103n s\u1ed1 3235\/CT-TTr n\u00eau tr\u00ean C\u1ee5c Thu\u1ebf tr\u00ecnh b\u00e0y: C\u00f4ng ty CP Long H\u1eadu \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 doanh thu n\u0103m 2007.<\/span><\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf t\u1ec9nh Long An c\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf m\u00e0 C\u00f4ng ty C\u1ed5 ph\u1ea7n Bao b\u00ec \u00c1 Ch\u00e2u, C\u00f4ng ty C\u1ed5 ph\u1ea7n Long H\u1eadu \u0111\u00e1p \u1ee9ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo danh m\u1ee5c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 164\/2003\/N\u0110-CP, Th\u00f4ng t\u01b0 s\u1ed1 128\/2003\/TT-BTC n\u00eau tr\u00ean \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian t\u00ednh h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ea3 l\u1eddi \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh Long An \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– Nh\u01b0 tr\u00ean;<\/span>
\n – Ph\u00f3 TCTr Cao Anh Tu\u1ea5n (\u0111\u1ec3 b\/c);<\/span>
\n – V\u1ee5 PC-TCT;<\/span>
\n – L\u01b0u: VT, CS(3b).<\/span><\/td>\n		\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 CH\u00cdNH S\u00c1CH
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

Nguy\u1ec5n Qu\u00fd Trung<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 405\/TCT-CS V\/v: ch\u00ednh s\u00e1ch thu\u1ebf TNDN. H\u00e0 N\u1ed9i, ng\u00e0y 10 th\u00e1ng 02 n\u0103m 2017 \u00a0K\u00ednh g\u1eedi: C\u1ee5c Thu\u1ebf t\u1ec9nh Long An. Tr\u1ea3 l\u1eddi c\u00f4ng v\u0103n s\u1ed1 3235\/CT-TTr ng\u00e0y 25\/11\/2016 c\u1ee7a..<\/p>\n","protected":false},"author":7,"featured_media":29985,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4187,4188],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29984"}],"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=29984"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29984\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29985"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29984"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}