{"id":30237,"date":"2017-04-15T10:28:24","date_gmt":"2017-04-15T10:28:24","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30237"},"modified":"2017-04-12T10:38:57","modified_gmt":"2017-04-12T10:38:57","slug":"huong-dan-lap-to-khai-quyet-toan-thue-thu-nhap-doanh-nghiep-mau-03tndn-phan-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30237","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1eabu 03\/TNDN (Ph\u1ea7n 2)"},"content":{"rendered":"

\"To<\/a>L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf th\u1ef1c t\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 v\u1ea5n \u0111\u1ec1 qu\u00e1 kh\u00f3 \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n. Tuy nhi\u00ean c\u00f3 nhi\u1ec1u k\u1ebf to\u00e1n ch\u01b0a n\u1eafm \u0111\u01b0\u1ee3c v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p. Hi\u1ec3u r\u00f5 nh\u1eefng v\u1ea5n \u0111\u1ec1 m\u00e0 c\u00e1c b\u1ea1n \u0111ang g\u1eb7p ph\u1ea3i. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb ch\u00f9m b\u00e0i vi\u1ebft v\u1ec1 \u201cH\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1eabu 03\/TNDN\u201d theo ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf 3.4.1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb n\u0103m 2017<\/span><\/p>\n

Ph\u1ea7n 2: Ch\u1ec9 ti\u00eau [B11] – \u0110\u1ebfn ch\u1ec9 ti\u00eau [C4]<\/span><\/span><\/h2>\n

– Ch\u1ec9 ti\u00eau [B11] \u2013 C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf kh\u00e1c:<\/strong> <\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh \u0111\u00e3 n\u00eau t\u1ea1i c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb [B9] \u0111\u1ebfn [B10] c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN d\u1eabn \u0111\u1ebfn gi\u1ea3m l\u1ee3i nhu\u1eadn ch\u1ecbu thu\u1ebf. C\u00e1c \u0111i\u1ec1u ch\u1ec9nh n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m:<\/span><\/p>\n

i) C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed n\u0103m tr\u01b0\u1edbc theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf do ch\u01b0a c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb. Sang n\u0103m sau khi c\u00e1c kho\u1ea3n n\u00e0y \u0111\u00e3 th\u1ef1c chi, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c quy\u1ec1n \u0111\u01b0a c\u00e1c kho\u1ea3n n\u00e0y v\u00e0o chi ph\u00ed. Do c\u00e1c chi ph\u00ed n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a n\u0103m tr\u01b0\u1edbc n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a n\u0103m nay. V\u00ec v\u1eady, c\u01a1 s\u1edf kinh doanh s\u1ebd th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng chi ph\u00ed \u0111\u1ec3 th\u1ec3 hi\u1ec7n c\u00e1c kho\u1ea3n chi n\u00e0y.<\/span><\/p>\n

ii)Kho\u1ea3n l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 ngo\u1ea1i t\u1ec7 (th\u1ef1c hi\u1ec7n trong n\u0103m) \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a n\u0103m tr\u01b0\u1edbc theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc do ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

\u00a0V\u00ed d\u1ee5<\/u><\/em><\/strong> 14<\/u><\/em><\/strong>:<\/u><\/em><\/strong><\/span><\/p>\n

C\u00f4ng ty A c\u00f3 nh\u1eadp m\u1ed9t l\u00f4 h\u00e0ng tr\u1ea3 ch\u1eadm v\u1edbi gi\u00e1 tr\u1ecb 1 tri\u1ec7u \u0110\u00f4 la M\u1ef9. Th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng l\u00e0 1\/6\/201<\/em>3<\/em>. Th\u1eddi h\u1ea1n thanh to\u00e1n l\u00e0 9 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u00e0ng. T\u1ec9 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng (1\/6\/201<\/em>3<\/em>) l\u00e0 USD 1= VND 2<\/em>1<\/em>.<\/em>03<\/em>0.\u00a0 T\u1ec9 gi\u00e1 t\u1ea1i ng\u00e0y 31\/12\/201<\/em>3<\/em> l\u00e0 USD 1=VND 2<\/em>1<\/em>.<\/em>185<\/em>. C\u00f4ng ty A th\u1ef1c hi\u1ec7n thanh to\u00e1n cho l\u00f4 h\u00e0ng n\u00e0y v\u00e0o ng\u00e0y <\/em>3<\/em>1\/3\/201<\/em>4<\/em>. T\u1ec9 gi\u00e1 t\u1ea1i ng\u00e0y thanh to\u00e1n l\u00e0 USD 1=VND 2<\/em>1<\/em>.<\/em>22<\/em>0<\/em><\/span><\/p>\n

Theo qui \u0111\u1ecbnh t\u1ea1i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh th\u00ec t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m, C\u00f4ng ty A ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n tr\u00ean theo t\u1ec9 gi\u00e1 t\u1ea1i ng\u00e0y cu\u1ed1i n\u0103m. C\u00e1c kho\u1ea3n l\u00e3i\/l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh trong n\u0103m. <\/em><\/span><\/p>\n

Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u0103m 201<\/em>3<\/em>, C\u00f4ng ty A ghi nh\u1eadn m\u1ed9t kho\u1ea3n l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n tr\u00ean v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh m\u1ed9t kho\u1ea3n l\u00e0 <\/em>155<\/em> tri\u1ec7u \u0111\u1ed3ng. Kho\u1ea3n l\u1ed7 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong n\u0103m 201<\/em>3<\/em> do ch\u01b0a th\u1ef1c hi\u1ec7n v\u00e0 C\u00f4ng ty A \u0111\u00e3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a n\u0103m 201<\/em>3<\/em>.<\/em><\/span><\/p>\n

V\u00e0o ng\u00e0y <\/em>3<\/em>1\/3\/201<\/em>4<\/em>, C\u00f4ng ty A thanh to\u00e1n kho\u1ea3n n\u1ee3 n\u00e0y. So v\u1edbi th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00e0ng (1\/6\/201<\/em>3<\/em>), C\u00f4ng ty A \u0111\u00e3 ph\u00e1t sinh m\u1ed9t kho\u1ea3n l\u1ed7 l\u00e0 <\/em>19<\/em>0 tri\u1ec7u \u0111\u1ed3ng.\u00a0 <\/em><\/span><\/p>\n

Tuy nhi\u00ean do C\u00f4ng ty A \u0111\u00e3 \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n n\u1ee3 v\u00e0o ng\u00e0y 31\/12\/201<\/em>3<\/em> v\u00e0 ghi nh\u1eadn <\/em>155<\/em> tri\u1ec7u \u0111\u1ed3ng v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh n\u00ean ph\u1ea7n l\u1ed7 c\u00f2n l\u1ea1i ch\u01b0a \u0111\u01b0a v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh n\u0103m 201<\/em>3<\/em> ch\u1ec9 l\u00e0 <\/em>35<\/em> tri\u1ec7u \u0111\u1ed3ng. S\u1ed1 l\u1ed7 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a n\u0103m 201<\/em>4<\/em>.<\/em><\/span><\/p>\n

Do kho\u1ea3n l\u1ed7 c\u1ee7a kho\u1ea3n n\u1ee3 ng\u1eafn h\u1ea1n \u0111\u00e3 th\u1ef1c s\u1ef1 ph\u00e1t sinh trong n\u0103m 201<\/em>4<\/em> n\u00ean C\u00f4ng ty A \u0111\u01b0\u1ee3c \u0111\u01b0a c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u00f3 v\u00e0o chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m 201<\/em>4<\/em>. Khi l\u1eadp T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN cho n\u0103m 201<\/em>4<\/em>, C\u00f4ng ty A ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u1ed7 do ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 mua h\u00e0ng tr\u1ea3 ch\u1eadm l\u00e0 <\/em>155<\/em> tri\u1ec7u \u0111\u1ed3ng v\u00e0 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y. S\u1ed1 li\u1ec7u n\u00e0y b\u1eb1ng v\u1edbi s\u1ed1 l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u1ee7a kho\u1ea3n n\u1ee3 mua h\u00e0ng tr\u1ea3 ch\u1eadm \u0111\u00e3 b\u1ecb lo\u1ea1i tr\u1eeb khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m 201<\/em>3<\/em>.<\/em><\/span><\/p>\n

L\u01b0u \u00fd:<\/em><\/strong> Ch\u1ec9 c\u00e1c kho\u1ea3n l\u1ed7 ph\u00e1t sinh do ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 trong giai \u0111o\u1ea1n t\u1eeb khi ph\u00e1t sinh giao d\u1ecbch cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i m\u1edbi \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y. Ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 t\u1eeb khi \u0111\u00e1nh gi\u00e1 l\u1ea1i cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n (th\u1ef1c thanh to\u00e1n) \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh trong n\u0103m n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c bao g\u1ed3m trong ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng ch\u01b0a \u0111\u01b0a v\u00e0o chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m tr\u01b0\u1edbc cho t\u1eebng kho\u1ea3n n\u1ee3 ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong n\u0103m. S\u1ed1 t\u1ed5ng s\u1ebd \u0111\u01b0\u1ee3c ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y.<\/span><\/p>\n

iii) Chi ph\u00ed kh\u1ea5u hao c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb: \u00f4 t\u00f4 d\u00f9ng cho kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4) c\u00f3 gi\u00e1 tr\u1ecb v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao h\u1ebft theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tuy nhi\u00ean theo Lu\u1eadt thu\u1ebf TNDN th\u00ec doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 t\u1eeb 1,6 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng. Do v\u1eady khi l\u1eadp T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, c\u01a1 s\u1edf kinh doanh ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng \u0111\u1ec3 \u0111\u01b0a v\u00e0o ch\u1ec9 ti\u00eau B11-C\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf kh\u00e1c tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n

Nh\u01b0 v\u1eady trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y tr\u00ean b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh \u0111\u00e3 th\u1ec3 hi\u1ec7n chi ph\u00ed tr\u00edch kh\u1ea5u hao theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, tuy nhi\u00ean khi l\u1eadp T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u01a1 s\u1edf kinh doanh ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed kh\u1ea5u hao kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN<\/span><\/p>\n

iiii) C\u00e1c kho\u1ea3n thu t\u1eeb c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh li\u00ean k\u1ebft trong n\u01b0\u1edbc sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh mua c\u1ed5 phi\u1ebfu tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n th\u00ec kho\u1ea3n thu nh\u1eadp t\u1eeb l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia (c\u1ed5 t\u1ee9c) thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c s\u1edf h\u1eefu c\u00e1c c\u1ed5 phi\u1ebfu n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb ra kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf. Ri\u00eang thu nh\u1eadp t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u00e1c c\u1ed5 phi\u1ebfu s\u1ebd ph\u1ea3i c\u1ed9ng v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

iiiii) C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c kh\u00f4ng ph\u1ea3i ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00ed d\u1ee5 thu nh\u1eadp t\u1eeb tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, c\u00f4ng tr\u00e1i …<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y s\u1ebd d\u1ef1a tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a ph\u1ea7n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n.<\/span><\/p>\n

V\u00ed d\u1ee5<\/u><\/em><\/strong> 10:<\/u><\/em><\/strong><\/span><\/p>\n

C\u00f4ng ty A c\u00f3 g\u00f3p v\u1ed1n v\u00e0o m\u1ed9t li\u00ean doanh, m\u1ed9t H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh v\u00e0 \u0111\u1ed3ng th\u1eddi c\u00f3 \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n.<\/em><\/span><\/p>\n

Trong n\u0103m 201<\/em>4<\/em>, C\u00f4ng ty A \u0111\u01b0\u1ee3c chia l\u1ee3i nhu\u1eadn t\u1eeb li\u00ean doanh l\u00e0 2 t\u1ec9 v\u00e0 t\u1eeb H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh l\u00e0 3 t\u1ec9. <\/em><\/span><\/p>\n

Do li\u00ean doanh l\u00e0 m\u1ed9t ph\u00e1p nh\u00e2n \u0111\u1ed9c l\u1eadp c\u00f3 ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf TNDN theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc khi chi tr\u1ea3 l\u1ee3i nhu\u1eadn cho ch\u1ee7 \u0111\u1ea7u t\u01b0 n\u00ean C\u00f4ng ty A s\u1ebd kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNDN l\u1ea7n n\u1eefa \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u1ee3i nhu\u1eadn nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00f4ng ty li\u00ean doanh.\u00a0 <\/em><\/span><\/p>\n

H\u1ee3p \u0111\u1ed3ng H\u1ee3p t\u00e1c kinh doanh kh\u00f4ng ph\u1ea3i l\u00e0 ph\u00e1p nh\u00e2n n\u00ean c\u00e1c b\u00ean \u0111\u1ed1i t\u00e1c t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u1ee3i t\u1ee9c \u0111\u01b0\u1ee3c chia. Do v\u1eady C\u00f4ng ty A s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp tr\u00ean kho\u1ea3n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb H\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh. <\/em><\/span><\/p>\n

V\u1eady l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TNDN n\u0103m 201<\/em>4<\/em> c\u1ee7a C\u00f4ng ty A l\u00e0 <\/em>3<\/em> t\u1ec9 <\/em><\/span><\/p>\n

C\u00f4ng ty A s\u1ebd ghi kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 <\/em>3<\/em> t\u1ec9 v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/em><\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [B12] – T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/strong> <\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c trong k\u1ef3 t\u00ednh thu\u1ebf ch\u01b0a tr\u1eeb s\u1ed1 l\u1ed7 ph\u00e1t sinh trong c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u01a1 s\u1edf kinh doanh trong n\u0103m t\u00e0i ch\u00ednh.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c: [B12] = [A1]+[B1]-[B8]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [B13] \u2013 Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n) v\u00e0 ch\u01b0a tr\u1eeb chuy\u1ec3n l\u1ed7 c\u1ee7a c\u01a1 s\u1edf kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c: [B13] = [B12]-[B14]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [B14] \u2013 Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (ch\u01b0a tr\u1eeb chuy\u1ec3n l\u1ed7 n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang) c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau [09] c\u1ee7a Ph\u1ee5 l\u1ee5c 03-5\/TNDN.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C1] \u2013 Thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 thu nh\u1eadp kh\u00e1c v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 li\u1ec7u tr\u00ean ch\u1ec9 ti\u00eau [B13].<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C2] \u2013 Thu nh\u1eadp mi\u1ec5n thu\u1ebf:<\/strong><\/span> l\u00e0 kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf trong n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN. C\u1ee5 th\u1ec3:<\/span><\/p>\n

1. Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, s\u1ea3n xu\u1ea5t mu\u1ed1i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3; Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – 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; Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n 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.<\/span><\/p>\n

a) Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt (bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m r\u1eebng tr\u1ed3ng), ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng thu\u1ef7 h\u1ea3i s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 t\u1ef1 tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft, ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p h\u1ee3p t\u00e1c x\u00e3, doanh nghi\u1ec7p c\u00f3 mua l\u1ea1i s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y h\u1ea3i s\u1ea3n). S\u1ea3n ph\u1ea9m s\u01a1 ch\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp mi\u1ec5n thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y h\u1ea3i s\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a kh\u00e2u tr\u1ed3ng tr\u1ecdt, khai th\u00e1c, s\u01a1 ch\u1ebf s\u1ea3n ph\u1ea9m th\u00f4ng th\u01b0\u1eddng trong t\u1ed5ng chi ph\u00ed c\u1ee7a to\u00e0n h\u1ee3p t\u00e1c x\u00e3, doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed b\u00e1n h\u00e0ng) trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 tr\u1ed3ng cao su \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u1ed3ng tr\u1ecdt, khai th\u00e1c m\u1ee7 t\u01b0\u01a1i. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u1ed3ng tr\u1ecdt, khai th\u00e1c m\u1ee7 t\u01b0\u01a1i th\u00ec thu nh\u1eadp mi\u1ec5n thu\u1ebf\u00a0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 chi ph\u00ed tr\u1ed3ng tr\u1ecdt, khai th\u00e1c m\u1ee7 t\u01b0\u01a1i trong t\u1ed5ng chi ph\u00ed c\u1ee7a to\u00e0n doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3.\u00a0<\/span><\/p>\n

Thu nh\u1eadp mi\u1ec5n thu\u1ebf t\u1ea1i Kho\u1ea3n n\u00e0y bao g\u1ed3m c\u1ea3 thu nh\u1eadp t\u1eeb thanh l\u00fd c\u00e1c s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n (tr\u1eeb thanh l\u00fd v\u01b0\u1eddn c\u00e2y cao su), thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n ph\u1ebf li\u1ec7u ph\u1ebf ph\u1ea9m li\u00ean quan \u0111\u1ebfn c\u00e1c s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n.<\/span><\/p>\n

S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo m\u00e3 ng\u00e0nh kinh t\u1ebf c\u1ea5p 1 c\u1ee7a ng\u00e0nh n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam.<\/span><\/p>\n

b) Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – 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 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00eau t\u1ea1i \u0111i\u1ec3m a, b, c Kho\u1ea3n 3 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 178\/2014\/TT-BTC.<\/span><\/p>\n

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 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y v\u00e0 t\u1ea1i \u0111i\u1ec3m f Kho\u1ea3n 3 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 178\/2014\/TT-BTC l\u00e0 h\u1ee3p t\u00e1c x\u00e3 \u0111\u00e1p \u1ee9ng t\u1ef7 l\u1ec7 v\u1ec1 cung \u1ee9ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 cho c\u00e1c th\u00e0nh vi\u00ean l\u00e0 nh\u1eefng c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, ph\u00e1p nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 193\/2013\/N\u0110-CP ng\u00e0y 21\/11\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/span><\/p>\n

2<\/strong>. Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p g\u1ed3m: thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 t\u01b0\u1edbi, ti\u00eau n\u01b0\u1edbc; c\u00e0y, b\u1eeba \u0111\u1ea5t; n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng; d\u1ecbch v\u1ee5 ph\u00f2ng tr\u1eeb s\u00e2u, b\u1ec7nh cho c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; d\u1ecbch v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p.<\/span><\/p>\n

3. Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong th\u1eddi gian th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 doanh thu t\u1eeb th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7;<\/span><\/p>\n

Thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng \u1edf Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 doanh thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m;<\/span><\/p>\n

Thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m trong th\u1eddi gian s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

a) Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

– C\u00f3 ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc;<\/span><\/p>\n

– \u0110\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u1ec1 khoa h\u1ecdc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn l\u00e0 h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7.<\/span><\/p>\n

b) Thu nh\u1eadp t\u1eeb doanh thu b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u01a1 quan qua\u0309n ly\u0301 Nha\u0300 n\u01b0\u01a1\u0301c v\u00ea\u0300 khoa ho\u0323c co\u0301 th\u00e2\u0309m quy\u00ea\u0300n xa\u0301c nh\u00e2\u0323n\u201d.<\/span><\/p>\n

Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p c\u00f3 s\u1ed1 lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n ma tu\u00fd, ng\u01b0\u1eddi nhi\u1ec5m HIV b\u00ecnh qu\u00e2n trong n\u0103m chi\u1ebfm t\u1eeb 30% tr\u1edf l\u00ean trong t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 <\/strong>Th\u00f4ng t\u01b0 178\/2014\/TT-BTC.<\/span><\/p>\n

Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y l\u00e0 doanh nghi\u1ec7p c\u00f3 s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m \u00edt nh\u1ea5t t\u1eeb 20 ng\u01b0\u1eddi tr\u1edf l\u00ean v\u00e0 kh\u00f4ng bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n

Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt (bao g\u1ed3m c\u1ea3 th\u01b0\u01a1ng binh, b\u1ec7nh binh) ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan y t\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi sau cai nghi\u1ec7n ma t\u00fay ph\u1ea3i c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u00e0n th\u00e0nh cai nghi\u1ec7n c\u1ee7a c\u00e1c c\u01a1 s\u1edf cai nghi\u1ec7n ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n li\u00ean quan.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi nhi\u1ec5m HIV ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan y t\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi nhi\u1ec5m HIV.<\/span><\/p>\n

5<\/strong>. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i, ng\u01b0\u1eddi \u0111ang cai nghi\u1ec7n, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf d\u1ea1y ngh\u1ec1 c\u00f3 c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c th\u00ec ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 h\u1ecdc vi\u00ean l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i, ng\u01b0\u1eddi \u0111ang cai nghi\u1ec7n, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS trong t\u1ed5ng s\u1ed1 h\u1ecdc vi\u00ean.<\/span><\/p>\n

Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ea1i Kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

– C\u01a1 s\u1edf d\u1ea1y ngh\u1ec1 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 d\u1ea1y ngh\u1ec1.<\/span><\/p>\n

– C\u00f3 danh s\u00e1ch c\u00e1c h\u1ecdc vi\u00ean l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i, ng\u01b0\u1eddi \u0111ang cai nghi\u1ec7n, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS.<\/span><\/p>\n

6<\/strong>. Thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc, sau khi b\u00ean nh\u1eadn g\u00f3p v\u1ed1n, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, li\u00ean doanh, li\u00ean k\u1ebft \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn g\u00f3p v\u1ed1n, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, b\u00ean li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

V\u00ed d\u1ee5 <\/u>11<\/u>:<\/u> Doanh nghi\u1ec7p B nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p A. Thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p A trong doanh nghi\u1ec7p B l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p B kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p B \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 kho\u1ea3n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n l\u00e0 78 tri\u1ec7u \u0111\u1ed3ng [(100 tri\u1ec7u \u2013 (100 tri\u1ec7u x 22%)], doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi 78 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p 2: Doanh nghi\u1ec7p B \u0111\u01b0\u1ee3c gi\u1ea3m 50% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p v\u00e0 doanh nghi\u1ec7p B \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 kho\u1ea3n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c theo s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n l\u00e0 89 tri\u1ec7u \u0111\u1ed3ng [100 tri\u1ec7u \u2013 (100 tri\u1ec7u x 22% x 50%)], doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0 \u0111\u1ed1i v\u1edbi 89 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p 3: Doanh nghi\u1ec7p B \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/span><\/p>\n

7. Kho\u1ea3n t\u00e0i tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, nghi\u00ean c\u1ee9u khoa h\u1ecdc, v\u0103n ho\u00e1, ngh\u1ec7 thu\u1eadt, t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e0i tr\u1ee3 s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 tr\u00ean th\u00ec t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e0i tr\u1ee3 ph\u1ea3i t\u00ednh n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean ph\u1ea7n s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch trong k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch.<\/span><\/p>\n

T\u1ed5 ch\u1ee9c nh\u1eadn t\u00e0i tr\u1ee3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea.<\/span><\/p>\n

8. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) l\u1ea7n \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i; c\u00e1c l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp theo n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u00a0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o khi b\u00e1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 m\u00f4i tr\u01b0\u1eddng x\u00e1c nh\u1eadn theo quy \u0111\u1ecbnh.<\/span><\/p>\n

9. Thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng cho ng\u01b0\u1eddi ngh\u00e8o v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00e1c c\u1ee7a Ng\u00e2n h\u00e0ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i; thu nh\u1eadp c\u1ee7a C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu do th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc: Qu\u1ef9 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c B\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi, Qu\u1ef9 B\u1ea3o hi\u1ec3m Y t\u1ebf, Qu\u1ef9 h\u1ed7 tr\u1ee3 h\u1ecdc ngh\u1ec1, Qu\u1ef9 h\u1ed7 tr\u1ee3 vi\u1ec7c l\u00e0m ngo\u00e0i n\u01b0\u1edbc thu\u1ed9c B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i, Qu\u1ef9 h\u1ed7 tr\u1ee3 n\u00f4ng d\u00e2n, Qu\u1ef9 tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd Vi\u1ec7t Nam, Qu\u1ef9 vi\u1ec5n th\u00f4ng c\u00f4ng \u00edch, Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u1ecba ph\u01b0\u01a1ng, Qu\u1ef9 B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng Vi\u1ec7t Nam, Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n H\u1ee3p t\u00e1c x\u00e3, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u1ee5 n\u1eef ngh\u00e8o, Qu\u1ef9 b\u1ea3o h\u1ed9 c\u00f4ng d\u00e2n v\u00e0 ph\u00e1p nh\u00e2n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, Qu\u1ef9 ph\u00e1t tri\u1ec3n nh\u00e0, Qu\u1ef9 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 qu\u1ed1c gia, Qu\u1ef9 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 qu\u1ed1c gia, thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t v\u00e0 qu\u1ef9 kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn do Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb ph\u00e1t sinh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu do th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh\u201d.<\/span><\/p>\n

10. Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia:<\/span><\/p>\n

a) Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u00e1c c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c (bao g\u1ed3m c\u1ea3 V\u0103n ph\u00f2ng gi\u00e1m \u0111\u1ecbnh t\u01b0 ph\u00e1p) \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c. Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u1ee7a c\u00e1c c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng c\u00e1c ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c kh\u00f4ng thu\u1ed9c l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c.<\/span><\/p>\n

C\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a l\u00e0:<\/span><\/p>\n

– C\u00e1c c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong c\u00e1c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a.<\/span><\/p>\n

– C\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a v\u00e0 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

– C\u00e1c c\u01a1 s\u1edf s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u1ef1c hi\u1ec7n g\u00f3p v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n, li\u00ean doanh, li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00e0nh l\u1eadp c\u00e1c c\u01a1 s\u1edf h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

C\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a ph\u1ea3i \u0111\u00e1p \u1ee9ng danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n theo danh m\u1ee5c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n

b) Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia \u0111\u1ec3 l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chia ho\u1eb7c chi sai m\u1ee5c \u0111\u00edch s\u1ebd b\u1ecb truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1ee9c thu\u1ebf su\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m chia ho\u1eb7c chi sai m\u1ee5c \u0111\u00edch v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 133\/2008\/N\u0110-CP ng\u00e0y 31\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u00e1p lu\u1eadt h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.<\/span><\/p>\n

L\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 l\u00e0 c\u00e1c l\u0129nh v\u1ef1c thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 khuy\u1ebfn kh\u00edch chuy\u1ec3n giao (ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 133\/2008\/N\u0110-CP) v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C3] – Chuy\u1ec3n l\u1ed7 v\u00e0 b\u00f9 tr\u1eeb l\u00e3i, l\u1ed7<\/strong>:<\/span> Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang v\u00e0 s\u1ed1 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m t\u00ednh thu\u1ebf.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C3a] – L\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD \u0111\u01b0\u1ee3c chuy\u1ec3n trong k\u1ef3: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang \u0111\u1ec3 gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m t\u00ednh thu\u1ebf. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb d\u00f2ng \u201cT\u1ed5ng c\u1ed9ng\u201d c\u1ee7a c\u1ed9t (5) tr\u00ean Ph\u1ee5 l\u1ee5c 03-2\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C3b] – L\u1ed7 t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng SXKD: <\/strong><\/span>Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n sau khi b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, n\u1ebfu b\u00f9 tr\u1eeb kh\u00f4ng h\u1ebft th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb ch\u1ec9 ti\u00eau [11a] tr\u00ean Ph\u1ee5 l\u1ee5c 03-5\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C4] \u2013 Thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong><\/span> Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc theo quy \u0111\u1ecbnh<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: [C4] = [C1]-[C2]-[C3a]-[C3b]<\/span><\/p>\n

– Ch\u1ec9 ti\u00eau [C5] \u2013 Tr\u00edch l\u1eadp qu\u1ef9 khoa h\u1ecdc c\u00f4ng ngh\u1ec7 (n\u1ebfu c\u00f3)<\/span>:<\/strong> l\u00e0 m\u1ee9c tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c tr\u00edch t\u1ed1i \u0111a 10% thu nh\u1eadp t\u00ednh thu\u1ebf h\u00e0ng n\u0103m tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Ha\u0300ng n\u0103m n\u00ea\u0301u doanh nghi\u00ea\u0323p co\u0301 tri\u0301ch l\u00e2\u0323p quy\u0303 pha\u0301t tri\u00ea\u0309n khoa ho\u0323c c\u00f4ng ngh\u00ea\u0323 thi\u0300 doanh nghi\u00ea\u0323p pha\u0309i l\u1eadp B\u00e1o c\u00e1o tr\u00edch, s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 v\u00e0 k\u00ea khai m\u1ee9c tr\u00edch l\u1eadp, s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp va\u0300o t\u01a1\u0300 khai quy\u00ea\u0301t toa\u0301n thu\u00ea\u0301 thu nh\u1eadp doanh nghi\u1ec7p. B\u00e1o c\u00e1o vi\u1ec7c s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n tr\u00edch qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u1ef7 l\u1ec7 tr\u00edch qu\u1ef9 t\u1ed1i thi\u1ec3u quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7.<\/span><\/p>\n

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

S\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/span><\/p>\n

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

– L\u00e3i su\u1ea5t t\u00ednh l\u00e3i \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu h\u1ed3i t\u00ednh tr\u00ean ph\u1ea7n qu\u1ef9 kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft l\u00e0 l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu kho b\u1ea1c lo\u1ea1i k\u1ef3 h\u1ea1n m\u1ed9t n\u0103m\u00a0 (ho\u1eb7c l\u00e3i su\u1ea5t t\u00edn phi\u1ebfu kho b\u1ea1c lo\u1ea1i k\u1ef3 h\u1ea1n m\u1ed9t n\u0103m) \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m thu h\u1ed3i v\u00e0 th\u1eddi gian t\u00ednh l\u00e3i l\u00e0 hai n\u0103m.<\/span><\/p>\n

3. Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. C\u00e1c kho\u1ea3n chi t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

4. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh c\u00e1c kho\u1ea3n \u0111\u00e3 chi t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi \u0111\u1ea7u t\u01b0 nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 m\u00e0 kh\u00f4ng \u0111\u1ee7 th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i gi\u1eefa s\u1ed1 th\u1ef1c chi v\u00e0 s\u1ed1 \u0111\u00e3 tr\u00edch qu\u1ef9 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span><\/p>\n

5. Doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp th\u00ec doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb vi\u1ec7c thay \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp.<\/span><\/p>\n

Doanh nghi\u1ec7p n\u1ebfu c\u00f3 Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft khi chia, t\u00e1ch th\u00ec doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb vi\u1ec7c chia, t\u00e1ch \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi chia, t\u00e1ch. Vi\u1ec7c ph\u00e2n chia Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh v\u00e0 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

6. Tr\u01b0\u1eddng h\u1ee3p Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f3 c\u00e1c n\u1ed9i dung v\u1ec1 tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh kh\u00e1c th\u00ec B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 B\u1ed9 Khoa h\u1ecdc C\u00f4ng ngh\u1ec7 s\u1ebd ban h\u00e0nh Th\u00f4ng t\u01b0 Li\u00ean b\u1ed9 h\u01b0\u1edbng d\u1eabn b\u1ed5 sung n\u1ed9i dung n\u00e0y \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh <\/span>v\u1ec1\u00a0<\/span>\u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1eabu 03\/TNDN (Ph\u1ea7n 1)<\/a><\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u1eabu 03\/TNDN (Ph\u1ea7n 3)<\/span><\/a><\/p>\n

\u00a0<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

L\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf th\u1ef1c t\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 v\u1ea5n \u0111\u1ec1 qu\u00e1 kh\u00f3 \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n. Tuy nhi\u00ean c\u00f3 nhi\u1ec1u k\u1ebf to\u00e1n ch\u01b0a n\u1eafm \u0111\u01b0\u1ee3c v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c ch\u1ec9 ti\u00eau khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p. Hi\u1ec3u r\u00f5 nh\u1eefng..<\/p>\n","protected":false},"author":7,"featured_media":30238,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3766,4229,4230],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30237"}],"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=30237"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30237\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/30238"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30237"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}