{"id":31373,"date":"2017-11-25T00:45:13","date_gmt":"2017-11-25T00:45:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31373"},"modified":"2017-11-20T07:34:53","modified_gmt":"2017-11-20T07:34:53","slug":"nghi-dinh-92-2013-nd-cp-huong-dan-luat-sua-doi-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31373","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 92\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt s\u1eeda \u0111\u1ed5i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"\n\n\n\n
\n

CH\u00cdNH PH\u1ee6<\/b>
\n——-<\/span><\/b><\/span><\/p>\n<\/td>\n

\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—————<\/span><\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1:\u00a0<\/span>92\/2013\/N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y\u00a0<\/span>13<\/i>\u00a0th\u00e1ng\u00a0<\/span>08<\/i>\u00a0n\u0103m\u00a0<\/span>2013<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

NGH\u1eca \u0110\u1ecaNH<\/span><\/b><\/span><\/p>\n

QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u00d3 HI\u1ec6U L\u1ef0C T\u1eea NG\u00c0Y 01 TH\u00c1NG 7 N\u0102M 2013 C\u1ee6A LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P V\u00c0 LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt t<\/span>\u1ed5\u00a0<\/i>ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng\u00a0<\/span>1<\/i>2 n\u0103m 200<\/span>1<\/i>;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n\u00a0<\/span>l\u00fd\u00a0<\/i>thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 v\u00e0 Lu\u1eadt s\u1eeda \u0111<\/span>\u1ed5<\/i>i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u1ee7a Lu\u1eadt qu\u1ea3n\u00a0<\/span>l\u00fd\u00a0<\/i>thu\u1ebf ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span><\/i><\/span><\/p>\n

Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03 th<\/span>\u00e1<\/i>ng 6 n\u0103m 2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b<\/span>\u1ed5\u00a0<\/i>sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 19 th<\/span>\u00e1<\/i>ng 6 n\u0103m 20<\/span>1<\/i>3;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111<\/span>\u1ed5<\/i>i, b<\/span>\u1ed5\u00a0<\/i>sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ng\u00e0y 19 th\u00e1ng 6 n\u0103m 20<\/span>1<\/i>3;<\/span><\/i><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch<\/span>\u00ed<\/i>nh,<\/span><\/i><\/span><\/p>\n

Ch<\/span>\u00ed<\/i>nh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft th<\/span>i\u00a0<\/i>h\u00e0nh m\u1ed9t s<\/span>\u1ed1\u00a0<\/i>\u0111i\u1ec1u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 20<\/span>1<\/i>3 c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i,\u00a0<\/span>b\u1ed5\u00a0<\/i>sung m\u1ed9t s<\/span>\u1ed1\u00a0<\/i>\u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Lu\u1eadt s\u1eeda \u0111<\/span>\u1ed5<\/i>i, b\u1ed5 sung m\u1ed9t s<\/span>\u1ed1\u00a0<\/i>\u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/i><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/b><\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 1, Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u 2 Lu\u1eadt 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\u00a0ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013 v\u00e0\u00a0<\/span>\u0110i\u1ec3m 2 Kho\u1ea3n 6, \u0110i\u1ec3m 2b Kho\u1ea3n 7 \u0110i\u1ec1u 1 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\u1ec7png\u00e0y 19 th\u00e1ng 6 n\u0103m 2013.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 2. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 20% \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng\u00a0<\/span><\/b>theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>\u0110i\u1ec3m 2 Kho\u1ea3n 6 \u0110i\u1ec1u 1 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<\/b><\/span><\/p>\n

1. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, k\u1ec3 c\u1ea3 h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 thu c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span><\/p>\n

T\u1ed5ng doanh thu n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu<\/span>\u1ebf\u00a0su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c<\/span>\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 t\u1ed5ng th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u1ec3 t\u1eeb khi th\u00e0nh l\u1eadp \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2012 kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng ho\u1eb7c k\u1ef3 t\u00ednh thu\u1ebf nhi\u1ec1u h\u01a1n 12 th\u00e1ng theo quy \u0111\u1ecbnh ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2013 th\u00ec doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 doanh thu b\u00ecnh qu\u00e2n th\u00e1ng c\u1ee7a n\u0103m 2012 ho\u1eb7c b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c th\u00e1ng trong n\u0103m 2013 t\u00ednh \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2013 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n

2. Thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp sau:<\/span><\/p>\n

a)\u00a0Thu 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 (tr\u1eeb thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 – k<\/span>inh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y), thu nh\u1eadp t\u1eeb chuy<\/span>\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 kho\u00e1ng s\u1ea3n; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam;<\/span><\/span><\/p>\n

b)\u00a0Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u, kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n;<\/span><\/span><\/p>\n

c)\u00a0Thu nh\u1eadp t\u1eeb kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 3. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 10% \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 – kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i\u00a0<\/span><\/b>theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/span>\u0110i\u1ec3m 2b Kho\u1ea3n 7 \u0110i\u1ec1u 1 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<\/b><\/span><\/p>\n

1. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 – kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i ph\u00e1t sinh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e1n, cho thu\u00ea ho\u1eb7c cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i.<\/span><\/p>\n

Nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 nh\u00e0 \u1edf do Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t<\/span>\u1ed5\u00a0ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed v\u1ec1 nh\u00e0 \u1edf, v\u1ec1 gi\u00e1 b\u00e1n nh\u00e0, v\u1ec1 gi\u00e1 cho thu\u00ea, v\u1ec1 gi\u00e1 cho thu\u00ea mua, v<\/span>\u1ec1\u00a0\u0111<\/span>\u1ed1i t\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mua, \u0111\u01b0\u1ee3c thu\u00ea, \u0111\u01b0\u1ee3c thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf.<\/span><\/span><\/p>\n

Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 – kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n, cho thu\u00ea, cho thu\u00ea mua ph\u00e1t sinh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013; tr\u01b0\u1eddng h<\/span>\u1ee3p doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n thu nh\u1eadp t\u1eeb b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i ph\u00e1t sinh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu ho\u1ea1t \u0111\u1ed9ng b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0\u00a0<\/span>\u1edf\u00a0x\u00e3 h\u1ed9i tr\u00ean t\u1ed5ng doanh thu trong th\u1eddi gian t\u01b0\u01a1ng \u1ee9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/span><\/p>\n

2. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 n\u1ed9p thu\u1ebf theo k\u00ea khai.<\/span><\/p>\n

\u0110i\u1ec1u 4. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% \u0111\u1ed1i v\u1edbi b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 1 v\u00e0 gi\u1ea3m 50% m<\/span>\u1ee9<\/b>c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 3 \u0110i\u1ec1u 2 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0nh\u01b0 sau:<\/span><\/b><\/span><\/p>\n

1. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 \u0111\u1ed1i v\u1edbi b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i.<\/span><\/p>\n

Nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 nh\u00e0 \u1edf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

Tr\u01b0\u1eddng h<\/span>\u1ee3p b\u00e1n, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i, thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng theo h\u1ee3p \u0111\u1ed3ng b\u00e1n, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c k\u00fd t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 v\u00e0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thanh to\u00e1n t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a h\u1ee3p \u0111\u1ed3ng k\u00fd tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h<\/span>\u1ee3p cho thu\u00ea nh\u00e0 \u1edf x\u00e3 h\u1ed9i, thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i<\/span>\u1ec3m thu ti\u1ec1n theo h\u1ee3p \u0111\u1ed3ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3) k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013. Tr\u01b0\u1eddng h<\/span>\u1ee3p doanh nghi\u1ec7p ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thu\u00ea nh\u00e0 k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 th\u00ec \u00e1p d\u1ee5ng theo th\u1eddi \u0111i\u1ec3m xu\u1ea5t ho\u00e1 \u0111\u01a1n.<\/span><\/span><\/p>\n

2. Gi\u1ea3m 50% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2014 \u0111\u1ed1i v\u1edbi b\u00e1n, cho thu\u00ea ho\u1eb7c cho thu\u00ea mua nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u0103n h\u1ed9 ho\u00e0n thi\u1ec7n c\u00f3 di\u1ec7n t\u00edch s\u00e0n d\u01b0\u1edbi 70 m2 v\u00e0 c\u00f3 gi\u00e1 b\u00e1n d\u01b0\u1edbi 15 tri\u1ec7u \u0111\u1ed3ng\/m2.<\/span><\/p>\n

Nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u0103n h\u1ed9 ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y\u00a0<\/span>l\u00e0 c\u0103n h\u1ed9 \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh, nghi\u1ec7m thu theo thi\u1ebft k\u1ebf c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u1edf \u0111\u01b0\u1ee3c ngay sau khi nh\u1eadn b\u00e0n giao; \u0111\u1ed1i v\u1edbi c\u0103n h\u1ed9 cho thu\u00ea ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u00f3 di\u1ec7n t\u00edch d\u01b0\u1edbi 70 m2<\/sup>\u00a0v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u0103n h\u1ed9 c\u00f9ng lo\u1ea1i c\u00f3 gi\u00e1 b\u00e1n d\u01b0<\/span>\u1edbi 15 tri\u1ec7u \u0111\u1ed3ng\/m2<\/sup>.<\/span><\/span><\/p>\n

Gi\u00e1 b\u00e1n, gi\u00e1 cho thu\u00ea mua, gi\u00e1 cho thu\u00ea nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ghi r\u00f5 trong h<\/span>\u1ee3p \u0111\u1ed3ng; \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n ho\u1eb7c cho thu\u00ea mua l\u00e0 gi\u00e1 b\u00e1n, gi\u00e1 cho thu\u00ea mua \u0111\u00e3 bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% v\u00e0 \u0111\u00e3 bao g\u1ed3m ph\u00ed b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm th\u00ec gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 m\u1ed9t l\u1ea7n \u0111\u00e3 bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% v\u00e0 kho\u1ea3n ph\u00ed b\u1ea3o\u00a0<\/span>tr\u00ec c\u00f4ng\u00a0<\/span>tr\u00ecnh theo quy \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm v\u00e0 c\u00e1c kho\u1ea3n l\u00e3i kh\u00e1c.<\/span><\/span><\/p>\n

Vi\u1ec7c gi\u1ea3m 50% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u00e1n, cho thu\u00ea mua nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i k\u00fd tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 v\u00e0 h\u1ee3p \u0111\u1ed3ng k\u00fd trong th\u1eddi gian t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2014 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thanh to\u00e1n trong giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2014.<\/span><\/p>\n

Vi\u1ec7c gi\u1ea3m 50% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n cho thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2014 (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea cho nhi\u1ec1u n<\/span>\u0103m). Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p cho thu\u00ea nh\u00e0 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2014 m\u00e0 ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n cho thu\u00ea th<\/span>\u00ec\u00a0gi\u1ea3m 50% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1\u00a0<\/span>tr\u1ecb gia t\u0103ng t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n cho thu\u00ea t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2014.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 5. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd.<\/span><\/p>\n

\u0110i\u1ec1u 6. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span><\/b><\/span><\/p>\n

1.\u00a0B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

2.\u00a0C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch\u00a0<\/span>\u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/<\/span><\/span><\/p>\n

 <\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>–\u00a0Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;
\n<\/span>–\u00a0Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;
\n<\/span>–\u00a0C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;
\n<\/span>–\u00a0H\u0110ND,\u00a0<\/span>UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
\n<\/span>–\u00a0V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n<\/span>–\u00a0V<\/span>\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\n<\/span>–\u00a0V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n<\/span>–\u00a0H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c\u00a0<\/span>UB c\u1ee7a Qu\u1ed1c h\u1ed9i;
\n<\/span>–\u00a0V<\/span>\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n<\/span>–\u00a0T\u00f2a \u00e1n nh\u00e2n\u00a0<\/span>d\u00e2n t\u1ed1i cao;
\n<\/span>–\u00a0Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n<\/span>–\u00a0UB Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh QG;
\n<\/span>–\u00a0Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
\n<\/span>–\u00a0Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;
\n<\/span>–\u00a0Ng\u00e2n h\u00e0ng Ph\u00e1t\u00a0<\/span>tri\u1ec3n Vi\u1ec7t Nam;
\n<\/span>– \u1ee6y ban TW M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span><\/span>
\n–\u00a0C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n<\/span>–\u00a0VPCP: BTCN<\/span>,\u00a0c\u00e1c PCN, Tr\u1ee3 l\u00fd TTCP,\u00a0<\/span>C\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;
\n<\/span>–\u00a0L\u01b0u: V<\/span>\u0103n th\u01b0, KTTH (3b).<\/span><\/span><\/td>\n		\n

TM. CH\u00cdNH PH\u1ee6<\/span>
\nTH\u1ee6 T\u01af\u1edaNG<\/p>\n

Nguy\u1ec5n T\u1ea5n D\u0169ng<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

CH\u00cdNH PH\u1ee6 ——- 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:\u00a092\/2013\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y\u00a013\u00a0th\u00e1ng\u00a008\u00a0n\u0103m\u00a02013   NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u00d3 HI\u1ec6U L\u1ef0C T\u1eea NG\u00c0Y 01 TH\u00c1NG 7 N\u0102M 2013 C\u1ee6A LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U..<\/p>\n","protected":false},"author":7,"featured_media":18784,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4561,4562,4563,4564],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31373"}],"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=31373"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31373\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18784"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31373"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}