{"id":31849,"date":"2021-06-16T00:38:14","date_gmt":"2021-06-15T17:38:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31849"},"modified":"2021-06-16T10:21:45","modified_gmt":"2021-06-16T03:21:45","slug":"10-khoan-thu-nhap-chiu-thue-tncn-moi-nhat-2020","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31849","title":{"rendered":"10 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN m\u1edbi nh\u1ea5t 2020"},"content":{"rendered":"

1. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (SXKD)<\/h3>\n

Bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP<\/a>; Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Thu nh\u1eadp t\u1eeb SXKD kh\u00f4ng bao g\u1ed3m thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng.<\/p>\n

2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, bao g\u1ed3m:<\/h3>\n

a) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n.<\/h4>\n

b) C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p sau:<\/h4>\n
    \n
  • Tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p \u01b0u \u0111\u00e3i h\u00e0ng th\u00e1ng v\u00e0 tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng.<\/li>\n
  • Tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia kh\u00e1ng chi\u1ebfn, b\u1ea3o v\u1ec7 t\u1ed5 qu\u1ed1c, l\u00e0m nhi\u1ec7m v\u1ee5 qu\u1ed1c t\u1ebf, thanh ni\u00ean xung phong \u0111\u00e3 ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5.<\/li>\n
  • Ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh; c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang.<\/li>\n
  • Ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh, ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c \u1edf n\u01a1i l\u00e0m vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m.<\/li>\n
  • Ph\u1ee5 c\u1ea5p thu h\u00fat, ph\u1ee5 c\u1ea5p khu v\u1ef1c.<\/li>\n
  • Tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, m\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n, m\u1ee9c h\u01b0\u1edfng d\u01b0\u1ee1ng s\u1ee9c, ph\u1ee5c h\u1ed3i s\u1ee9c kho\u1ebb sau thai s\u1ea3n, tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m, tr\u1ee3 c\u1ea5p th\u1ea5t nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/li>\n
  • Tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n
  • Ph\u1ee5 c\u1ea5p ph\u1ee5c v\u1ee5 \u0111\u1ed1i v\u1edbi l\u00e3nh \u0111\u1ea1o c\u1ea5p cao.<\/li>\n
  • Tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n khi chuy\u1ec3n c\u00f4ng t\u00e1c \u0111\u1ebfn v\u00f9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, h\u1ed7 tr\u1ee3 m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c l\u00e0m c\u00f4ng t\u00e1c v\u1ec1 ch\u1ee7 quy\u1ec1n bi\u1ec3n \u0111\u1ea3o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u1ee3 c\u1ea5p chuy\u1ec3n v\u00f9ng m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam c\u01b0 tr\u00fa d\u00e0i h\u1ea1n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam l\u00e0m vi\u1ec7c.<\/li>\n
  • Ph\u1ee5 c\u1ea5p \u0111\u1ed1i v\u1edbi nh\u00e2n vi\u00ean y t\u1ebf th\u00f4n, b\u1ea3n.<\/li>\n
  • Ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9 ng\u00e0nh ngh\u1ec1.<\/li>\n<\/ul>\n

    C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p v\u00e0 m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 2, \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi khu v\u1ef1c Nh\u00e0 n\u01b0\u1edbc th\u00ec c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf kh\u00e1c, c\u00e1c c\u01a1 s\u1edf kinh doanh kh\u00e1c \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o danh m\u1ee5c v\u00e0 m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi khu v\u1ef1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 t\u00ednh tr\u1eeb.<\/p>\n

    Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c cao h\u01a1n m\u1ee9c ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean th\u00ec ph\u1ea7n v\u01b0\u1ee3t ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

    Ri\u00eang tr\u1ee3 c\u1ea5p chuy\u1ec3n v\u00f9ng m\u1ed9t l\u1ea7n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111i l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb theo m\u1ee9c ghi t\u1ea1i H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3.<\/p>\n

    c) Ti\u1ec1n th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0:<\/h4>\n
      \n
    • Ti\u1ec1n hoa h\u1ed3ng \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, ti\u1ec1n hoa h\u1ed3ng m\u00f4i gi\u1edbi;<\/li>\n
    • Ti\u1ec1n tham gia c\u00e1c \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u khoa h\u1ecdc, k\u1ef9 thu\u1eadt;<\/li>\n
    • Ti\u1ec1n tham gia c\u00e1c d\u1ef1 \u00e1n, \u0111\u1ec1 \u00e1n;<\/li>\n
    • Ti\u1ec1n nhu\u1eadn b\u00fat theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 nhu\u1eadn b\u00fat;<\/li>\n
    • Ti\u1ec1n tham gia c\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u1ea3ng d\u1ea1y;<\/li>\n
    • Ti\u1ec1n tham gia bi\u1ec3u di\u1ec5n v\u0103n ho\u00e1, ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c, th\u1ec3 thao;<\/li>\n
    • Ti\u1ec1n d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o;<\/li>\n
    • Ti\u1ec1n d\u1ecbch v\u1ee5 kh\u00e1c, th\u00f9 lao kh\u00e1c.<\/li>\n<\/ul>\n

      d) Ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb tham gia hi\u1ec7p h\u1ed9i kinh doanh, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, ban ki\u1ec3m so\u00e1t doanh nghi\u1ec7p, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd, c\u00e1c hi\u1ec7p h\u1ed9i, h\u1ed9i ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c.<\/h4>\n

      \u0111) C\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c:<\/h4>\n

      \u0111.1) Ti\u1ec1n nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3), kh\u00f4ng bao g\u1ed3m:<\/h5>\n
        \n
      • Kho\u1ea3n l\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng \u0111\u1ec3 cung c\u1ea5p mi\u1ec5n ph\u00ed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i khu c\u00f4ng nghi\u1ec7p;<\/li>\n
      • Nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng t\u1ea1i khu kinh t\u1ebf, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \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 cung c\u1ea5p mi\u1ec5n ph\u00ed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n

        Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u1edf t\u1ea1i tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n thu\u00ea nh\u00e0 ho\u1eb7c chi ph\u00ed kh\u1ea5u hao, ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c t\u00ednh theo t\u1ef7 l\u1ec7 gi\u1eefa di\u1ec7n t\u00edch c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng v\u1edbi di\u1ec7n t\u00edch tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c.<\/p>\n

        Kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf do \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 h\u1ed9 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1 % t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp.<\/p>\n

        \u0111.2) Kho\u1ea3n ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m; mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n ho\u1eb7c \u0111\u00f3ng g\u00f3p Qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/h5>\n

        Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c v\u00e0 kh\u00f4ng c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua b\u1ea3o hi\u1ec3m c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m kh\u00f4ng th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n b\u1ea3o hi\u1ec3m t\u1ea1i Vi\u1ec7t Nam) th\u00ec kho\u1ea3n ti\u1ec1n ph\u00ed mua s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m n\u00e0y kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u1ea3o hi\u1ec3m kh\u00f4ng b\u1eaft bu\u1ed9c v\u00e0 kh\u00f4ng c\u00f3 t\u00edch l\u0169y v\u1ec1 ph\u00ed b\u1ea3o hi\u1ec3m g\u1ed3m c\u00e1c s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m nh\u01b0: b\u1ea3o hi\u1ec3m s\u1ee9c kho\u1ebb, b\u1ea3o hi\u1ec3m t\u1eed k\u1ef3 (kh\u00f4ng bao g\u1ed3m s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m t\u1eed k\u1ef3 c\u00f3 ho\u00e0n ph\u00ed),\u2026 m\u00e0 ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ph\u00ed t\u00edch l\u0169y t\u1eeb vi\u1ec7c tham gia b\u1ea3o hi\u1ec3m, ngo\u00e0i kho\u1ea3n ti\u1ec1n b\u1ea3o hi\u1ec3m ho\u1eb7c b\u1ed3i th\u01b0\u1eddng theo tho\u1ea3 thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m tr\u1ea3.<\/p>\n

        \u0111.3) Ph\u00ed h\u1ed9i vi\u00ean v\u00e0 c\u00e1c kho\u1ea3n chi d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ee5c v\u1ee5 cho c\u00e1 nh\u00e2n theo y\u00eau c\u1ea7u nh\u01b0: ch\u0103m s\u00f3c s\u1ee9c kho\u1ebb, vui ch\u01a1i, th\u1ec3 thao, gi\u1ea3i tr\u00ed, th\u1ea9m m\u1ef9, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/h5>\n
          \n
        • Kho\u1ea3n ph\u00ed h\u1ed9i vi\u00ean (nh\u01b0 th\u1ebb h\u1ed9i vi\u00ean s\u00e2n g\u00f4n, s\u00e2n qu\u1ea7n v\u1ee3t, th\u1ebb sinh ho\u1ea1t c\u00e2u l\u1ea1c b\u1ed9 v\u0103n ho\u00e1 ngh\u1ec7 thu\u1eadt, th\u1ec3 d\u1ee5c th\u1ec3 thao\u2026) n\u1ebfu th\u1ebb c\u00f3 ghi \u0111\u00edch danh c\u00e1 nh\u00e2n ho\u1eb7c nh\u00f3m c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng. Tr\u01b0\u1eddng h\u1ee3p th\u1ebb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung,\u00a0 kh\u00f4ng ghi t\u00ean c\u00e1 nh\u00e2n ho\u1eb7c nh\u00f3m c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n
        • Kho\u1ea3n chi d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ee5c v\u1ee5 cho c\u00e1 nh\u00e2n trong ho\u1ea1t \u0111\u1ed9ng ch\u0103m s\u00f3c s\u1ee9c kho\u1ebb, vui ch\u01a1i, gi\u1ea3i tr\u00ed th\u1ea9m m\u1ef9\u2026 n\u1ebfu n\u1ed9i dung chi tr\u1ea3 ghi r\u00f5 t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung chi tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 kh\u00f4ng ghi t\u00ean c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u00e0 chi chung cho t\u1eadp th\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<\/ul>\n
          \u0111.4) Ph\u1ea7n kho\u00e1n chi v\u0103n ph\u00f2ng ph\u1ea9m, c\u00f4ng t\u00e1c ph\u00ed, \u0111i\u1ec7n tho\u1ea1i, trang ph\u1ee5c,\u2026 cao h\u01a1n m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc. M\u1ee9c kho\u00e1n chi kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/h5>\n
            \n
          • \u0110\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c v\u00e0 ng\u01b0\u1eddi l\u00e0m vi\u1ec7c trong c\u00e1c c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, \u0110\u1ea3ng, \u0111o\u00e0n th\u1ec3, H\u1ed9i, Hi\u1ec7p h\u1ed9i: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n
          • \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n: m\u1ee9c kho\u00e1n chi \u00e1p d\u1ee5ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n
          • \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, c\u00e1c v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i: m\u1ee9c kho\u00e1n chi th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<\/ul>\n
            \u0111.5) \u0110\u1ed1i v\u1edbi kho\u1ea3n chi v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n ph\u1ee5c v\u1ee5 \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb n\u01a1i \u1edf \u0111\u1ebfn n\u01a1i l\u00e0m vi\u1ec7c v\u00e0 ng\u01b0\u1ee3c l\u1ea1i th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy ch\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb.<\/h5>\n
            \u0111.6) \u0110\u1ed1i v\u1edbi kho\u1ea3n chi tr\u1ea3 h\u1ed9 ti\u1ec1n \u0111\u00e0o t\u1ea1o n\u00e2ng cao tr\u00ecnh \u0111\u1ed9, tay ngh\u1ec1 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u00f9 h\u1ee3p v\u1edbi c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c theo k\u1ebf ho\u1ea1ch c\u1ee7a \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/h5>\n
            \u0111.7) C\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c.<\/h5>\n

            C\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: chi trong c\u00e1c ng\u00e0y ngh\u1ec9, l\u1ec5; thu\u00ea c\u00e1c d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n, thu\u00ea khai thu\u1ebf cho \u0111\u00edch danh m\u1ed9t ho\u1eb7c m\u1ed9t nh\u00f3m c\u00e1 nh\u00e2n; chi cho ng\u01b0\u1eddi gi\u00fap vi\u1ec7c gia \u0111\u00ecnh nh\u01b0 l\u00e1i xe, ng\u01b0\u1eddi n\u1ea5u \u0103n, ng\u01b0\u1eddi l\u00e0m c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c trong gia \u0111\u00ecnh theo h\u1ee3p \u0111\u1ed3ng\u2026<\/p>\n

            e) C\u00e1c kho\u1ea3n th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c, k\u1ec3 c\u1ea3 th\u01b0\u1edfng b\u1eb1ng ch\u1ee9ng kho\u00e1n, tr\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng sau \u0111\u00e2y:<\/h4>\n

            e.1) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc phong t\u1eb7ng, bao g\u1ed3m c\u1ea3 ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u thi \u0111ua, c\u00e1c h\u00ecnh th\u1ee9c khen th\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thi \u0111ua, khen th\u01b0\u1edfng, c\u1ee5 th\u1ec3:<\/h5>\n
              \n
            • Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u thi \u0111ua nh\u01b0 Chi\u1ebfn s\u0129 thi \u0111ua to\u00e0n qu\u1ed1c; Chi\u1ebfn s\u0129 thi \u0111ua c\u1ea5p B\u1ed9, ng\u00e0nh, \u0111o\u00e0n th\u1ec3 Trung \u01b0\u01a1ng, t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng; Chi\u1ebfn s\u0129 thi \u0111ua c\u01a1 s\u1edf, Lao \u0111\u1ed9ng ti\u00ean ti\u1ebfn, Chi\u1ebfn s\u1ef9 ti\u00ean ti\u1ebfn.<\/li>\n
            • Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c h\u00ecnh th\u1ee9c khen th\u01b0\u1edfng.<\/li>\n
            • Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u do Nh\u00e0 n\u01b0\u1edbc phong t\u1eb7ng.<\/li>\n
            • Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c gi\u1ea3i th\u01b0\u1edfng do c\u00e1c H\u1ed9i, t\u1ed5 ch\u1ee9c thu\u1ed9c c\u00e1c T\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, T\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i, T\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, T\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p c\u1ee7a Trung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng trao t\u1eb7ng ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u l\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thi \u0111ua, Khen th\u01b0\u1edfng.<\/li>\n
            • Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo gi\u1ea3i th\u01b0\u1edfng H\u1ed3 Ch\u00ed Minh, gi\u1ea3i th\u01b0\u1edfng Nh\u00e0
              \nn\u01b0\u1edbc.<\/li>\n
            • Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo K\u1ef7 ni\u1ec7m ch\u01b0\u01a1ng, Huy hi\u1ec7u.<\/li>\n
            • Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo \u1eb1ng khen, Gi\u1ea5y khen.<\/li>\n<\/ul>\n

              Th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh khen th\u01b0\u1edfng, m\u1ee9c ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u thi \u0111ua, h\u00ecnh th\u1ee9c khen th\u01b0\u1edfng n\u00eau tr\u00ean ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thi \u0111ua khen th\u01b0\u1edfng.<\/p>\n

              e.2) Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c gia, gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam th\u1eeba nh\u1eadn.<\/h5>\n
              e.3) Ti\u1ec1n th\u01b0\u1edfng v\u1ec1 c\u1ea3i ti\u1ebfn k\u1ef9 thu\u1eadt, s\u00e1ng ch\u1ebf, ph\u00e1t minh \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn.<\/h5>\n
              e.4) Ti\u1ec1n th\u01b0\u1edfng v\u1ec1 vi\u1ec7c ph\u00e1t hi\u1ec7n, khai b\u00e1o h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1edbi c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/h5>\n

              g) Kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n sau:<\/h4>\n

              g.1) Kho\u1ea3n h\u1ed7 tr\u1ee3 c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cho vi\u1ec7c kh\u00e1m ch\u1eefa b\u1ec7nh hi\u1ec3m ngh\u00e8o cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/h5>\n

              g.1.1) Th\u00e2n nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y bao g\u1ed3m: con \u0111\u1ebb, con nu\u00f4i h\u1ee3p ph\u00e1p, con ngo\u00e0i gi\u00e1 th\u00fa, con ri\u00eang c\u1ee7a v\u1ee3 ho\u1eb7c ch\u1ed3ng; v\u1ee3 ho\u1eb7c ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb; cha v\u1ee3, m\u1eb9 v\u1ee3 (ho\u1eb7c cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng); cha d\u01b0\u1ee3ng, m\u1eb9 k\u1ebf; cha nu\u00f4i, m\u1eb9 nu\u00f4i h\u1ee3p ph\u00e1p.<\/p>\n

              g.1.2) M\u1ee9c h\u1ed7 tr\u1ee3 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf chi tr\u1ea3 theo ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n vi\u1ec7n ph\u00ed nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 s\u1ed1 ti\u1ec1n tr\u1ea3 vi\u1ec7n ph\u00ed c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi \u0111\u00e3 tr\u1eeb s\u1ed1 ti\u1ec1n chi tr\u1ea3 c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m.<\/p>\n

              g.1.3) Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng chi ti\u1ec1n h\u1ed7 tr\u1ee3 c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>\n

                \n
              • L\u01b0u gi\u1eef b\u1ea3n sao ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n vi\u1ec7n ph\u00ed c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng (trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ea3 ph\u1ea7n c\u00f2n l\u1ea1i sau khi t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m tr\u1ea3 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh) ho\u1eb7c b\u1ea3n sao ch\u1ee9ng t\u1eeb tr\u1ea3 vi\u1ec7n ph\u00ed;<\/li>\n
              • B\u1ea3n sao ch\u1ee9ng t\u1eeb chi b\u1ea3o hi\u1ec3m y t\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng (trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ea3 to\u00e0n b\u1ed9 vi\u1ec7n ph\u00ed, t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m tr\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng) c\u00f9ng v\u1edbi ch\u1ee9ng t\u1eeb chi ti\u1ec1n h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 th\u00e2n nh\u00e2n ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o.<\/li>\n<\/ul>\n
                g.2) Kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i trong c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, t\u1ed5 ch\u1ee9c \u0110\u1ea3ng, \u0111o\u00e0n th\u1ec3.<\/h5>\n
                g.3) Kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c theo ch\u1ebf \u0111\u1ed9 nh\u00e0 \u1edf c\u00f4ng v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/h5>\n
                g.4) C\u00e1c kho\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do:<\/h5>\n
                  \n
                • Tham gia \u00fd ki\u1ebfn, th\u1ea9m \u0111\u1ecbnh, th\u1ea9m tra c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, Ngh\u1ecb quy\u1ebft, c\u00e1c b\u00e1o c\u00e1o ch\u00ednh tr\u1ecb;<\/li>\n
                • Tham gia c\u00e1c \u0111o\u00e0n ki\u1ec3m tra gi\u00e1m s\u00e1t;<\/li>\n
                • Ti\u1ebfp c\u1eed tri, ti\u1ebfp c\u00f4ng d\u00e2n;<\/li>\n
                • Trang ph\u1ee5c v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng c\u1ee7a V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i, H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i, c\u00e1c \u0110o\u00e0n \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i; V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c an c\u1ee7a \u0110\u1ea3ng;<\/li>\n
                • V\u0103n ph\u00f2ng Th\u00e0nh \u1ee7y, T\u1ec9nh \u1ee7y v\u00e0 c\u00e1c an c\u1ee7a Th\u00e0nh u\u1ef7, T\u1ec9nh \u1ee7y.<\/li>\n<\/ul>\n
                  g.5) Kho\u1ea3n ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa, \u0103n tr\u01b0a ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0 tr\u1ef1c ti\u1ebfp n\u1ea5u \u0103n, mua su\u1ea5t \u0103n, c\u1ea5p phi\u1ebfu \u0103n.<\/h5>\n

                  Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa ca, \u0103n tr\u01b0a m\u00e0 chi ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n n\u1ebfu m\u1ee9c chi ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i. Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c chi cao h\u01a1n m\u1ee9c h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i th\u00ec ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n.<\/p>\n

                  M\u1ee9c chi c\u1ee5 th\u1ec3 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb thu\u1ed9c c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p, \u0110\u1ea3ng, \u0110o\u00e0n th\u1ec3, c\u00e1c H\u1ed9i kh\u00f4ng qu\u00e1 m\u1ee9c h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ngo\u00e0i Nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c, m\u1ee9c chi do th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb th\u1ed1ng nh\u1ea5t v\u1edbi ch\u1ee7 t\u1ecbch c\u00f4ng \u0111o\u00e0n quy\u1ebft \u0111\u1ecbnh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

                  g.6) Kho\u1ea3n ti\u1ec1n mua v\u00e9 m\u00e1y bay kh\u1ee9 h\u1ed3i do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9 (ho\u1eb7c thanh to\u00e1n) cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 ph\u00e9p m\u1ed7i n\u0103m m\u1ed9t l\u1ea7n.<\/h5>\n

                  C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n mua v\u00e9 m\u00e1y bay l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 kho\u1ea3n ti\u1ec1n thanh to\u00e1n v\u00e9 m\u00e1y bay t\u1eeb Vi\u1ec7t Nam \u0111\u1ebfn qu\u1ed1c gia ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i mang qu\u1ed1c t\u1ecbch ho\u1eb7c qu\u1ed1c gia n\u01a1i gia \u0111\u00ecnh ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i sinh s\u1ed1ng v\u00e0 ng\u01b0\u1ee3c l\u1ea1i; kho\u1ea3n ti\u1ec1n thanh to\u00e1n v\u00e9 m\u00e1y bay t\u1eeb qu\u1ed1c gia n\u01a1i ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111ang l\u00e0m vi\u1ec7c v\u1ec1 Vi\u1ec7t Nam v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n

                  g.7) Kho\u1ea3n ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam h\u1ecdc t\u1ea1i Vi\u1ec7t Nam, con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam \u0111ang l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i n\u01b0\u1edbc ngo\u00e0i theo b\u1eadc h\u1ecdc t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9.<\/h5>\n
                  g.8) C\u00e1c kho\u1ea3n thu nh\u1eadp c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb:<\/h5>\n
                    \n
                  • C\u00e1c H\u1ed9i, t\u1ed5 ch\u1ee9c t\u00e0i tr\u1ee3 kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ebfu c\u00e1 nh\u00e2n nh\u1eadn t\u00e0i tr\u1ee3 l\u00e0 th\u00e0nh vi\u00ean c\u1ee7a H\u1ed9i, c\u1ee7a t\u1ed5 ch\u1ee9c;<\/li>\n
                  • Kinh ph\u00ed t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1eeb ngu\u1ed3n kinh ph\u00ed Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc;<\/li>\n
                  • Vi\u1ec7c s\u00e1ng t\u00e1c c\u00e1c t\u00e1c ph\u1ea9m v\u0103n h\u1ecdc ngh\u1ec7 thu\u1eadt, c\u00f4ng tr\u00ecnh nghi\u00ean c\u1ee9u khoa h\u1ecdc\u2026 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb c\u1ee7a Nh\u00e0 n\u01b0\u1edbc hay theo ch\u01b0\u01a1ng tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng ph\u00f9 h\u1ee3p v\u1edbi \u0110i\u1ec1u l\u1ec7 c\u1ee7a H\u1ed9i, t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/li>\n<\/ul>\n
                    g.9) C\u00e1c kho\u1ea3n thanh to\u00e1n m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111i\u1ec1u \u0111\u1ed9ng, lu\u00e2n chuy\u1ec3n ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, tu\u00e2n th\u1ee7 l\u1ecbch lao \u0111\u1ed9ng chu\u1ea9n theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf c\u1ee7a m\u1ed9t s\u1ed1 ng\u00e0nh nh\u01b0 d\u1ea7u kh\u00ed, khai kho\u00e1ng. C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 kho\u1ea3n ti\u1ec1n thanh to\u00e1n v\u00e9 m\u00e1y bay t\u1eeb Vi\u1ec7t Nam \u0111\u1ebfn qu\u1ed1c gia n\u01a1i ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u01b0 tr\u00fa v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/h5>\n
                    g.10) Kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp chi \u0111\u00e1m hi\u1ebfu, h\u1ec9 cho b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh chung c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/h5>\n

                    3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m:<\/h3>\n

                    a) Ti\u1ec1n l\u00e3i cho vay;<\/p>\n

                    b) L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n;<\/p>\n

                    c) L\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, c\u00f4ng ty h\u1ee3p danh, h\u1ee3p t\u00e1c x\u00e3, li\u00ean doanh, h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kinh doanh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3; l\u1ee3i t\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c do tham gia g\u00f3p v\u1ed1n th\u00e0nh l\u1eadp t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng; g\u00f3p v\u1ed1n v\u00e0o Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n v\u00e0 qu\u1ef9 \u0111\u1ea7u t\u01b0 kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

                    Kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n \u0111\u1ed1i v\u1edbi l\u1ee3i t\u1ee9c c\u1ee7a doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7.<\/p>\n

                    4. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/h3>\n

                    Bao g\u1ed3m TN t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf; chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n; chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/p>\n

                    Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, bao g\u1ed3m:<\/h4>\n

                    Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, quy\u1ec1n mua c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt ch\u1ee9ng kho\u00e1n. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n trong c\u00f4ng ty c\u1ed5 ph\u1ea7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt ch\u1ee9ng kho\u00e1n v\u00e0 \u0110i\u1ec1u 120 c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p.<\/p>\n

                    5. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/h3>\n

                    Chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng nh\u00e0 \u1edf; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc.<\/p>\n

                    6. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt, bao g\u1ed3m<\/h3>\n

                    Tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1; Tr\u00fang th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c; Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c; Tr\u00fang th\u01b0\u1edfng trong c\u00e1c tr\u00f2 ch\u01a1i, cu\u1ed9c thi c\u00f3 th\u01b0\u1edfng v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c tr\u00fang th\u01b0\u1edfng kh\u00e1c.<\/p>\n

                    7. Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, bao g\u1ed3m:<\/h3>\n
                      \n
                    • Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7: quy\u1ec1n t\u00e1c gi\u1ea3 v\u00e0 quy\u1ec1n li\u00ean quan \u0111\u1ebfn quy\u1ec1n t\u00e1c gi\u1ea3; quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p; quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng;<\/li>\n
                    • Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7: b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt, ki\u1ebfn th\u1ee9c k\u1ef9 thu\u1eadt, c\u00e1c gi\u1ea3i ph\u00e1p h\u1ee3p l\u00fd ho\u00e1 s\u1ea3n xu\u1ea5t, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7.<\/li>\n<\/ul>\n

                      8. Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i.<\/h3>\n

                      9. Thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf<\/h3>\n

                      L\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.<\/p>\n

                      10. Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng<\/h3>\n

                      L\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.<\/p>\n

                      Tr\u00ean \u0111\u00e2y Centax\u00a0\u0111\u00e3 tr\u00ecnh b\u00e0y 10 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n m\u1edbi nh\u1ea5t. Ngo\u00e0i nh\u1eefng kho\u1ea3n ch\u1ecbu thu\u1ebf TNCN th\u00ec lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi t\u00ednh thu\u1ebf TNCN<\/p>\n","protected":false},"excerpt":{"rendered":"

                      1. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (SXKD) Bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n ch\u1ec9 \u00e1p d\u1ee5ng..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2670],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31849"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31849"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31849\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31849"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}