{"id":31856,"date":"2021-06-20T00:38:25","date_gmt":"2021-06-19T17:38:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31856"},"modified":"2021-06-22T08:31:22","modified_gmt":"2021-06-22T01:31:22","slug":"so-sanh-nghi-dinh-20-2017-nd-cp-va-nghi-dinh-132-2020-nd-cp-ve-giao-dich-lien-ket","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31856","title":{"rendered":"So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 Giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p><a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-132-2020-nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-dn-co-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a>\u00a0Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/chuyen-gia-giao-dich-lien-ket\/\">giao d\u1ecbch li\u00ean k\u1ebft<\/a>\u00a0sau khi \u0111\u01b0\u1ee3c k\u00fd v\u00e0 ban h\u00e0nh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20 th\u00e1ng 12 n\u0103m 2020 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh 2020 \u0111\u1ec3 thay th\u1ebf <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-202017nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/a>. V\u1eady <strong>so s\u00e1nh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 20v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 132\u00a0<\/strong>c\u00f3 g\u00ec kh\u00e1c nhau? Centax\u00a0\u0111\u00e3 t\u1ed5ng h\u1ee3p l\u1ea1i v\u00e0 qua n\u1ed9i dung b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc c\u00f9ng theo d\u00f5i nh\u00e9.<\/p>\n<h2 id=\"mcetoc_1els3nh9c0\">#1. So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/h2>\n<p><a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-132-2020-nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-dn-co-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a> v\u00e0 <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-202017nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/a> Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 nhi\u1ec1u \u0111i\u1ec3m kh\u00e1c bi\u1ec7t. Tuy nhi\u00ean \u1edf b\u00e0i vi\u1ebft n\u00e0y\u00a0Centax\u00a0ch\u1ec9 ra c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u01a1 b\u1ea3n nh\u01b0 sau:<\/p>\n<h3 id=\"mcetoc_1emnueohr0\">#1.1 Quy \u0111\u1ecbnh r\u00f5 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a c\u00e1c b\u00ean li\u00ean k\u1ebft<\/h3>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132:\u00a0<\/em>C\u00e1c\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/chuyen-gia-giao-dich-lien-ket\/\">giao d\u1ecbch li\u00ean k\u1ebft<\/a>\u00a0thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh l\u00e0 c\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5; vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c; mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh, t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh v\u00e0 th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft;<\/p>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20:\u00a0<\/em>C\u00e1c\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/chuyen-gia-giao-dich-lien-ket\/\">giao d\u1ecbch li\u00ean k\u1ebft<\/a>\u00a0thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh;<\/p>\n<h3 id=\"mcetoc_1emnuhfui1\">#1.2 Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng<\/h3>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132:\u00a0<\/em>C\u00f2n 02 nguy\u00ean t\u1eafc. B\u1ecf nguy\u00ean t\u1eafc: Nguy\u00ean t\u1eafc giao d\u1ecbch \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo nguy\u00ean t\u1eafc giao d\u1ecbch gi\u1eefa c\u00e1c b\u00ean \u0111\u1ed9c l\u1eadp, kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft t\u1ea1i c\u00e1c Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1ea1i Vi\u1ec7t Nam c\u1ee7a <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-202017nd-cp-quy-dinh-ve-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket\/\">Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/a>;<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh 20: 03 nguy\u00ean t\u1eafc;<\/p>\n<h3 id=\"mcetoc_1emnuhfui1\">#1.3 Thu\u1eadt ng\u1eef \u00e1p d\u1ee5ng<\/h3>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132:\u00a0<\/em>B\u1ed5 sung th\u00eam 03 thu\u1eadt ng\u1eef m\u1edbi bao g\u1ed3m:<\/p>\n<ul>\n<li>Tho\u1ea3 thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n;<\/li>\n<li>Th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf, \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf;<\/li>\n<li>T\u1ed5 ch\u1ee9c thay m\u1eb7t n\u1ed9p b\u00e1o c\u00e1o;<\/li>\n<\/ul>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20<\/em>: Kh\u00f4ng \u0111\u1ec1 c\u1eadp t\u1edbi 03 thu\u1eadt ng\u1eef n\u00f3i tr\u00ean;<\/p>\n<h3 id=\"mcetoc_1emnunk7m2\">#1.4 C\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft<\/h3>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132<\/em>: C\u00f3 11 tr\u01b0\u1eddng h\u1ee3p. S\u1eeda \u0111\u1ed5i \u0111i\u1ec3m i t\u1eeb &#8220;<em>M\u1ed9t ho\u1eb7c nhi\u1ec1u doanh nghi\u1ec7p ch\u1ecbu s\u1ef1&#8230;<\/em>&#8221; sang th\u00e0nh &#8220;<em>C\u00e1c doanh nghi\u1ec7p ch\u1ecbu s\u1ef1&#8230;<\/em>&#8221; v\u00e0 b\u1ed5 sung th\u00eam 01 tr\u01b0\u1eddng h\u1ee3p so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 20 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng: Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh c\u00e1c giao d\u1ecbch nh\u01b0\u1ee3ng, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p \u00edt nh\u1ea5t 25% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf; vay, cho vay \u00edt nh\u1ea5t 10% v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch trong k\u1ef3 t\u00ednh thu\u1ebf v\u1edbi c\u00e1 nh\u00e2n \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t doanh nghi\u1ec7p ho\u1eb7c v\u1edbi c\u00e1 nh\u00e2n thu\u1ed9c trong m\u1ed9t c\u00e1c m\u1ed1i quan h\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0111i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh;<\/p>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20:\u00a0<\/em>10 tr\u01b0\u1eddng h\u1ee3p<em>;<\/em><\/p>\n<h3 id=\"mcetoc_1emnunk7m2\">#1.5 Ph\u01b0\u01a1ng ph\u00e1p so s\u00e1nh x\u00e1c \u0111\u1ecbnh gi\u00e1 c\u1ee7a giao d\u1ecbch LK<\/h3>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132<\/em>: Quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh;<\/p>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20:\u00a0<\/em>\u0110\u01b0a ra tuy nhi\u00ean ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3. H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 trong \u0111i\u1ec1u 3 th\u00f4ng t\u01b0 41\/2017\/TT-BTC;<\/p>\n<h3 id=\"mcetoc_1emnuq3hk3\">#1.6\u00a0<strong>N\u00e2ng cao v\u00e0 \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf l\u00e3i vay<\/strong><\/h3>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132<\/em>: T\u1ed5ng\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132-ve-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i vay<\/a>\u00a0sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132-ve-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i vay<\/a>\u00a0sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20:\u00a0<\/em>T\u1ed5ng\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132-ve-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i vay<\/a>\u00a0ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed9ng v\u1edbi\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132-ve-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i vay<\/a>, chi ph\u00ed kh\u1ea5u hao trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n<h3 id=\"mcetoc_1emnuq3hk3\">#1.7\u00a0<strong>Chi ph\u00ed l\u00e3i vay v\u01b0\u1ee3t m\u1ee9c kh\u1ed1ng ch\u1ebf<\/strong><\/h3>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132<\/em>: Chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi x\u00e1c \u0111\u1ecbnh t\u1ed5ng\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132-ve-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i vay<\/a>\u00a0\u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132-ve-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i vay<\/a>\u00a0ph\u00e1t sinh \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y. Th\u1eddi gian chuy\u1ec3n\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132-ve-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i va<\/a>y\u00a0t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132-ve-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i vay<\/a>\u00a0kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb;<\/p>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20:\u00a0<\/em>Ph\u1ea7n\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-chi-phi-lai-vay-theo-nghi-dinh-132-ve-giao-dich-lien-ket\/\">chi ph\u00ed l\u00e3i vay<\/a>\u00a0v\u01b0\u1ee3t kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c n\u0103m sau;<\/p>\n<h3 id=\"mcetoc_1emnv1asi4\">#1.8\u00a0<strong>B\u1ed5 sung th\u00eam\u00a0<\/strong><strong>\u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u00e1p d\u1ee5ng ng\u01b0\u1ee1ng kh\u1ed1ng ch\u1ebf chi ph\u00ed l\u00e3i vay<\/strong><\/h3>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132<\/em>: B\u1ed5 sung th\u00eam: C\u00e1c kho\u1ea3n vay v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA), vay \u01b0u \u0111\u00e3i c\u1ee7a Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c Ch\u00ednh ph\u1ee7 \u0111i vay n\u01b0\u1edbc ngo\u00e0i cho c\u00e1c doanh nghi\u1ec7p vay l\u1ea1i; c\u00e1c kho\u1ea3n vay th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh m\u1ee5c ti\u00eau qu\u1ed1c gia (ch\u01b0\u01a1ng tr\u00ecnh n\u00f4ng th\u00f4n m\u1edbi v\u00e0 gi\u1ea3m ngh\u00e8o b\u1ec1n v\u1eefng); c\u00e1c kho\u1ea3n vay \u0111\u1ea7u t\u01b0 ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i x\u00e3 h\u1ed9i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (nh\u00e0 \u1edf t\u00e1i \u0111\u1ecbnh c\u01b0, nh\u00e0 \u1edf c\u00f4ng nh\u00e2n, sinh vi\u00ean, nh\u00e0 \u1edf x\u00e3 h\u1ed9i v\u00e0 d\u1ef1 \u00e1n ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng kh\u00e1c);<\/p>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20:\u00a0<\/em>Kh\u00f4ng quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u00f3i tr\u00ean;<\/p>\n<h3 id=\"mcetoc_1emnv4g6p5\">#1.9\u00a0<strong>Thay \u0111\u1ed5i kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n<\/strong><\/h3>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132<\/em>: Kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n l\u00e0 kho\u1ea3ng gi\u00e1 tr\u1ecb t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 35 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75;<\/p>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20:\u00a0<\/em>Kho\u1ea3ng gi\u00e1 tr\u1ecb giao d\u1ecbch \u0111\u1ed9c l\u1eadp chu\u1ea9n l\u00e0 kho\u1ea3ng gi\u00e1 tr\u1ecb t\u1eeb b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 25 \u0111\u1ebfn b\u00e1ch ph\u00e2n v\u1ecb th\u1ee9 75;<\/p>\n<h3 id=\"mcetoc_1emnv670f6\">#1.10\u00a0<strong>R\u00f5 r\u00e0ng v\u00e0 m\u1edf r\u1ed9ng<\/strong>\u00a0<strong>c<\/strong><strong>\u01a1\u00a0<\/strong><strong>s\u1edf d\u1eef li\u1ec7u s\u1eed d\u1ee5ng trong k\u00ea khai, x\u00e1c \u0111\u1ecbnh gi\u00e1 giao d\u1ecbch li\u00ean k\u1ebft<\/strong><\/h3>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132<\/em>: C\u01a1 s\u1edf d\u1eef li\u1ec7u th\u01b0\u01a1ng m\u1ea1i l\u00e0 th\u00f4ng tin, s\u1ed1 li\u1ec7u t\u00e0i ch\u00ednh, kinh t\u1ebf \u0111\u01b0\u1ee3c c\u00e1c to ch\u1ee9c kinh doanh d\u1eef li\u1ec7u thu th\u1eadp, t\u1eadp h\u1ee3p, chu\u1ea9n ho\u00e1, l\u01b0u tr\u1eef, c\u1eadp nh\u1eadt, cung c\u1ea5p b\u1eb1ng c\u00e1c ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 truy c\u1eadp, qu\u1ea3n l\u00fd v\u1edbi c\u00e1c c\u00f4ng c\u1ee5, \u1ee9ng d\u1ee5ng \u0111\u01b0\u1ee3c l\u1eadp tr\u00ecnh s\u1eb5n, h\u1ed7 tr\u1ee3 ti\u1ec7n \u00edch cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm, truy c\u1eadp v\u00e0 s\u1eed d\u1ee5ng d\u1eef li\u1ec7u t\u00e0i ch\u00ednh, kinh t\u1ebf c\u1ee7a c\u00e1c doanh nghi\u1ec7p trong v\u00e0 ngo\u00e0i Vi\u1ec7t Nam theo ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh, theo khu v\u1ef1c \u0111\u1ecba l\u00fd ho\u1eb7c c\u00e1c ti\u00eau ch\u00ed t\u00ecm ki\u1ebfm theo y\u00eau c\u1ea7u kh\u00e1c ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch so s\u00e1nh, x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng \u0111\u1ed3ng trong k\u00ea khai v\u00e0 qu\u1ea3n l\u00fd gi\u00e1\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/chuyen-gia-giao-dich-lien-ket\/\">giao d\u1ecbch li\u00ean k\u1ebft<\/a>;<\/p>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20:\u00a0<\/em>C\u01a1 s\u1edf d\u1eef li\u1ec7u do c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh th\u00f4ng tin cung c\u1ea5p, bao g\u1ed3m th\u00f4ng tin t\u00e0i ch\u00ednh v\u00e0 d\u1eef li\u1ec7u c\u1ee7a doanh nghi\u1ec7p do c\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y thu th\u1eadp t\u1eeb c\u00e1c ngu\u1ed3n th\u00f4ng tin c\u00f4ng khai v\u00e0 l\u01b0u gi\u1eef, c\u1eadp nh\u1eadt, qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng;<\/p>\n<h3 id=\"mcetoc_1emnv670f6\">#1.11\u00a0<strong>B\u1ed5 sung th\u00eam tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u01a1 quan thu\u1ebf<\/strong><\/h3>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132<\/em>: B\u1ed5 sung th\u00eam: T\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ee9ng minh, gi\u1ea3i tr\u00ecnh v\u1ec1 s\u1ed1 li\u1ec7u, d\u1eef li\u1ec7u c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp s\u1eed d\u1ee5ng trong H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/chuyen-gia-giao-dich-lien-ket\/\">giao d\u1ecbch li\u00ean k\u1ebft<\/a>;<\/p>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20:\u00a0<\/em>Kh\u00f4ng \u0111\u1ec1 c\u1eadp t\u1edbi n\u1ed9i dung tr\u00ean;<\/p>\n<h3 id=\"mcetoc_1emnvacao7\">#1.12\u00a0<strong>B\u1ed5 sung th\u00eam tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 GDLK<\/strong><\/h3>\n<table style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 9.44738%;\"><\/td>\n<td style=\"width: 42.2459%;\"><\/td>\n<td style=\"width: 48.3066%;\"><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 9.44738%;\"><\/td>\n<td style=\"width: 42.2459%;\"><\/td>\n<td style=\"width: 48.3066%;\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132<\/em>: B\u1ed5 sung th\u00eam mi\u1ec5n l\u1eadp h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh gi\u00e1 trong\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/chuyen-gia-giao-dich-lien-ket\/\">giao d\u1ecbch li\u00ean k\u1ebft<\/a>\u00a0khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 03 \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ul>\n<li>Ch\u1ec9 ph\u00e1t sinh giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean k\u1ebft l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam; v\u00e0<\/li>\n<li>\u00c1p d\u1ee5ng c\u00f9ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; v\u00e0<\/li>\n<li>Kh\u00f4ng b\u00ean n\u00e0o \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20:\u00a0<\/em>Kh\u00f4ng \u0111\u1ec1 c\u1eadp t\u1edbi tr\u01b0\u1eddng h\u1ee3p tr\u00ean;<\/p>\n<h3 id=\"mcetoc_1emnvt79b9\">#1.13\u00a0<strong>N\u1ed9p B\u00e1o\u00a0<\/strong><strong>c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c\u00a0<\/strong><strong>gia khi c\u00f4ng ty m\u1eb9 \u1edf Vi\u1ec7t Nam<\/strong><\/h3>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132<\/em>: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb m\u01b0\u1eddi t\u00e1m ngh\u00ecn t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia v\u00e0 n\u1ed9p B\u00e1o c\u00e1o cho C\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 12 th\u00e1ng sau ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty m\u1eb9 t\u1ed1i cao;<\/p>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20:\u00a0<\/em>C\u00f4ng ty m\u1eb9 t\u1ed1i cao t\u1ea1i Vi\u1ec7t Nam c\u00f3 doanh thu h\u1ee3p nh\u1ea5t to\u00e0n c\u1ea7u trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb m\u01b0\u1eddi t\u00e1m ngh\u00ecn t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia nh\u01b0ng kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh ph\u1ea3i n\u1ed9p;<\/p>\n<h3 id=\"mcetoc_1emnvt79b9\">#1.14\u00a0<strong>N\u1ed9p B\u00e1o\u00a0<\/strong><strong>c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c\u00a0<\/strong><strong>gia khi c\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i<\/strong><\/h3>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 132<\/em>:<\/p>\n<p><strong>TH1: Kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia th\u00f4ng qua c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng (\u201cAEOI\u201d).<\/strong><\/p>\n<p><strong>TH2: Ph\u1ea3i n\u1ed9p n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/strong><\/p>\n<ul>\n<li><em>Qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 n\u01a1i C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 Th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 thu\u1ebf v\u1edbi Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng c\u00f3 Th\u1ecfa thu\u1eadn c\u1ee7a Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ebfn h\u1ea1n n\u1ed9p B\u00e1o\u00a0<\/em><em>c\u00e1o<\/em><em>;<\/em><\/li>\n<li><em>Qu\u1ed1c\u00a0<\/em><em>gia, v\u00f9ng l\u00e3nh th\u1ed5\u00a0<\/em><em>n\u01a1i\u00a0<\/em><em>C\u00f4ng ty m\u1eb9 t\u1ed1i cao l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u00f3 Tho\u1ea3 thu\u1eadn gi\u1eefa Nh\u00e0 ch\u1ee9c tr\u00e1ch c\u00f3 th\u1ea9m quy\u1ec1n v\u1edbi Vi\u1ec7t Nam nh\u01b0ng \u0111\u00e3 \u0111\u00ecnh ch\u1ec9 c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin t\u1ef1 \u0111\u1ed9ng ho\u1eb7c kh\u00f4ng t\u1ef1 \u0111\u1ed9ng cung c\u1ea5p \u0111\u01b0\u1ee3c cho Vi\u1ec7t\u00a0<\/em><em>Nam<\/em><em>;<\/em><\/li>\n<li><em>Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t t\u1eadp \u0111o\u00e0n n\u01b0\u1edbc ngo\u00e0i c\u00f3 nhi\u1ec1u h\u01a1n\u00a0<\/em><em>01<\/em>\u00a0<em>c\u00f4ng ty con t\u1ea1i\u00a0<\/em><em>VN<\/em><em>,\u00a0<\/em><em>C\u00f4ng ty m\u1eb9 t\u1ed1i cao ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho c\u01a1 quan thu\u1ebf Vi\u1ec7t Nam v\u1ec1 c\u00f4ng ty con \u0111\u01b0\u1ee3c C\u00f4ng ty m\u1eb9 t\u1ed1i cao ch\u1ec9 \u0111\u1ecbnh thay m\u1eb7t C\u00f4ng ty m\u1eb9 t\u1ed1i cao n\u1ed9p B\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia cho c\u01a1 quan thu\u1ebf\u00a0<\/em><em>V<\/em><em>N.<\/em><\/li>\n<\/ul>\n<p><em>Ngh\u1ecb \u0111\u1ecbnh 20:\u00a0<\/em>Kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o l\u1ee3i nhu\u1eadn li\u00ean qu\u1ed1c gia n\u1ebfu C\u00f4ng ty m\u1eb9 \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/p>\n<p>&nbsp;<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 chia s\u1ebb c\u1ee7a\u00a0Centax\u00a0khi\u00a0so s\u00e1nh <strong>Ngh\u1ecb \u0111inh 20<\/strong> v\u00e0 <strong>Ngh\u1ecb \u0111\u1ecbnh 132<\/strong>\u00a0v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3\u00a0giao d\u1ecbch li\u00ean k\u1ebft. N\u1ebfu c\u00f3 v\u1ea5n \u0111\u1ec1 n\u00e0o ch\u01b0a r\u00f5 ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3, b\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 \u0111\u1ec3 l\u1ea1i b\u00ecnh lu\u1eadn b\u00ean d\u01b0\u1edbi ho\u1eb7c \u0111\u1eb7t c\u00e2u h\u1ecfi theo \u0111\u01b0\u1eddng d\u1eabn d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 trong th\u1eddi gian s\u1edbm nh\u1ea5t:\u00a0<a title=\"https:\/\/es-glocal.com\/hoi-dap\/\" href=\"https:\/\/es-glocal.com\/hoi-dap\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/es-glocal.com\/hoi-dap\/<\/a>. C\u00e1m \u01a1n b\u1ea1n \u0111\u00e3 theo d\u00f5i.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP\u00a0Quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3\u00a0giao d\u1ecbch li\u00ean k\u1ebft\u00a0sau khi \u0111\u01b0\u1ee3c k\u00fd v\u00e0 ban h\u00e0nh c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20 th\u00e1ng 12 n\u0103m 2020 v\u00e0 \u00e1p d\u1ee5ng cho n\u0103m t\u00e0i ch\u00ednh 2020 \u0111\u1ec3 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP. V\u1eady so s\u00e1nh gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 20v\u00e0 Ngh\u1ecb..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3132,4585,4587,4589],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31856"}],"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=31856"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31856\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31856"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}