{"id":3219,"date":"2015-07-23T08:39:09","date_gmt":"2015-07-23T08:39:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3219"},"modified":"2015-08-13T03:39:00","modified_gmt":"2015-08-13T03:39:00","slug":"thong-tu-so-1232012tt-btc-huong-dan-thi-hanh-luat-thue-tndn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3219","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 123\/2012\/TT-BTC – H\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf TNDN"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u Th\u00f4ng t\u01b0 s\u1ed1 123\/2012\/TT-BTC – H\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf TNDN ban h\u00e0nh ng\u00e0y 27 th\u00e1ng \u00a007 n\u0103m 2012 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u1ec1 lu\u1eadt thu\u1ebf TNDN.<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

TH\u00d4NG T\u01af<\/span><\/strong><\/span>
\n H\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p <\/span><\/strong><\/span>
\n s\u1ed1 14\/2008\/QH12 v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP <\/span><\/strong><\/span>
\n ng\u00e0y 11\/12\/2008, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 122\/2011\/N\u0110-CP ng\u00e0y 27\/12\/2011 <\/span><\/strong><\/span>
\n c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u <\/span><\/strong><\/span>
\n c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/strong><\/span>
\n ___________________<\/span><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 ng\u00e0y 3\/6\/2008;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29\/11\/2006;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; <\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 122\/2011\/N\u0110-CP ng\u00e0y 27\/12\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span>
\n C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n X\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/span><\/strong><\/span>
\n QUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/strong><\/span>
\n Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 ng\u00e0y 3\/6\/2008, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 122\/2011\/N\u0110-CP ng\u00e0y 27\/12\/2011 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/strong><\/span>
\n 1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p), bao g\u1ed3m: <\/span>
\n a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m, Lu\u1eadt Ch\u1ee9ng kho\u00e1n, Lu\u1eadt D\u1ea7u kh\u00ed, Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c: C\u00f4ng ty c\u1ed5 ph\u1ea7n; C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n; C\u00f4ng ty h\u1ee3p danh; Doanh nghi\u1ec7p t\u01b0 nh\u00e2n; Doanh nghi\u00ea\u0323p Nha\u0300 n\u01b0\u01a1\u0301c; V\u0103n ph\u00f2ng Lu\u1eadt s\u01b0, V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng t\u01b0; C\u00e1c b\u00ean trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh; C\u00e1c b\u00ean trong h\u1ee3p \u0111\u1ed3ng ph\u00e2n chia s\u1ea3n ph\u1ea9m d\u1ea7u kh\u00ed, X\u00ed nghi\u1ec7p li\u00ean doanh d\u1ea7u kh\u00ed, C\u00f4ng ty \u0111i\u1ec1u h\u00e0nh chung.<\/span>
\n b) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, ngo\u00e0i c\u00f4ng l\u1eadp c\u00f3 s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp trong t\u00e2\u0301t ca\u0309 c\u00e1c l\u0129nh v\u1ef1c.<\/span>
\n c) T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/span>
\n d) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i) c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 th\u00f4ng qua c\u01a1 s\u1edf n\u00e0y, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam mang l\u1ea1i thu nh\u1eadp, ch\u1ee7 y\u1ebfu bao g\u1ed3m:<\/span>
\n – Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh, nh\u00e0 m\u00e1y, c\u00f4ng x\u01b0\u1edfng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h\u1ea7m m\u1ecf, m\u1ecf d\u1ea7u, kh\u00ed ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean kh\u00e1c t\u1ea1i Vi\u1ec7t Nam;<\/span>
\n – \u0110\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, l\u1eafp r\u00e1p;<\/span>
\n – C\u01a1 s\u1edf cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u00f4ng qua ng\u01b0\u1eddi l\u00e0m c\u00f4ng hay m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c;<\/span>
\n – \u0110\u1ea1i l\u00fd cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n – \u0110\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p l\u00e0 \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n vi\u1ec7c giao h\u00e0ng ho\u00e1 ho\u1eb7c cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam k\u00fd k\u1ebft c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh \u0111\u00f3.<\/span>
\n e) T\u1ed5 ch\u1ee9c kh\u00e1c ngo\u00e0i c\u00e1c t\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c v\u00e0 d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ho\u00e1 ho\u1eb7c d\u1ecbch v\u1ee5 v\u00e0 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span>
\n 2. T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Doanh nghi\u1ec7p ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y n\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 14 Ch\u01b0\u01a1ng IV Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/strong><\/span>
\n PH\u01af\u01a0NG PH\u00c1P V\u00c0 C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe<\/strong> <\/span><\/p>\n

\u0110i\u1ec1u 3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/span><\/strong><\/span>
\n 1. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t.<\/span>
\n Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span>
\n \"Th\u00f4ng<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c lo\u1ea1i thu\u1ebf t\u01b0\u01a1ng t\u1ef1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf ngo\u00e0i Vi\u1ec7t Nam th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/span>
\n 2. K\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec k\u1ef3 t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh theo n\u0103m t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng. K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, s\u00e1p nh\u1eadp, chia t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 t\u00ednh thu\u1ebf n\u0103m \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf n\u0103m cu\u1ed1i c\u00f9ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n c\u00f3 th\u1eddi gian ng\u1eafn h\u01a1n 03 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c c\u1ed9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m ti\u1ebfp theo (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp) ho\u1eb7c k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc \u0111\u00f3 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n) \u0111\u1ec3 h\u00ecnh th\u00e0nh m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m cu\u1ed1i c\u00f9ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15 th\u00e1ng. <\/span>
\n 4. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) th\u00ec k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 12 th\u00e1ng. Doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 c\u00f3 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn: \u01afu \u0111\u00e3i trong n\u0103m chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf ho\u1eb7c n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng c\u1ee7a n\u0103m chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf sang n\u0103m ti\u1ebfp theo.<\/span>
\n V\u00ed d\u1ee5 1: Doanh nghi\u1ec7p A (DN A) k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2011 \u00e1p d\u1ee5ng theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, \u0111\u1ea7u n\u0103m 2012 l\u1ef1a ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i sang n\u0103m t\u00e0i ch\u00ednh t\u1eeb ng\u00e0y 01\/4 n\u0103m n\u00e0y sang ng\u00e0y 31\/03 n\u0103m sau, th\u00ec k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m chuy\u1ec3n \u0111\u1ed5i (n\u0103m chuy\u1ec3n \u0111\u1ed5i 2012) \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01\/01\/2012 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/03\/2012 (3 th\u00e1ng), k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m ti\u1ebfp theo \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01\/04\/2012 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/03\/2013. <\/span>
\n V\u00ed d\u1ee5 2: C\u0169ng tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean nh\u01b0ng DN A \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (mi\u1ec5n thu\u1ebf 2 n\u0103m, gi\u1ea3m 50% thu\u1ebf TNDN trong 3 n\u0103m ti\u1ebfp theo), n\u0103m 2009 b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf th\u00ec DN A s\u1ebd h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf nh\u01b0 sau (mi\u1ec5n thu\u1ebf n\u0103m 2009, 2010; gi\u1ea3m 50% thu\u1ebf n\u0103m 2011, 2012, 2013).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn gi\u1ea3m 50% thu\u1ebf theo k\u1ef3 t\u00ednh thu\u1ebf n\u0103m chuy\u1ec3n \u0111\u1ed5i 2012 th\u00ec doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n gi\u1ea3m 50% thu\u1ebf TNDN n\u0103m chuy\u1ec3n \u0111\u1ed5i v\u00e0 n\u0103m t\u00ednh thu\u1ebf ti\u1ebfp theo (n\u0103m t\u00e0i ch\u00ednh 2012 t\u1eeb 1\/4\/2012 \u0111\u1ebfn 31\/3\/2013). <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn kh\u00f4ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m 50% thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m chuy\u1ec3n \u0111\u1ed5i 2012 (k\u1ef3 t\u00ednh thu\u1ebf n\u0103m chuy\u1ec3n \u0111\u1ed5i 2012 k\u00ea khai n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng) th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m 50% thu\u1ebf TNDN n\u0103m t\u00e0i ch\u00ednh 2012 (t\u1eeb 1\/4\/2012 \u0111\u1ebfn 31\/3\/2013) v\u00e0 n\u0103m t\u00e0i ch\u00ednh 2013 (t\u1eeb 1\/4\/2013 \u0111\u1ebfn 31\/3\/2014).<\/span>
\n 5. \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n + \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5: 5%;<\/span>
\n + \u0110\u1ed1i v\u1edbi kinh doanh h\u00e0ng ho\u00e1: 1%;<\/span>
\n + \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c (bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, y t\u1ebf, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt): 2%. <\/span>
\n V\u00ed d\u1ee5 3: \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p A c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0, doanh thu cho thu\u00ea nh\u00e0 m\u1ed9t (01) n\u0103m l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng, \u0111\u01a1n v\u1ecb kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 n\u00eau tr\u00ean do v\u1eady \u0111\u01a1n v\u1ecb l\u1ef1a ch\u1ecdn k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span>
\n S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = 100.000.000 \u0111\u1ed3ng x 5% = 5.000.000 \u0111\u1ed3ng.<\/span>
\n 6. Doanh nghi\u1ec7p c\u00f3 doanh thu, chi ph\u00ed, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu, chi ph\u00ed, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c. \u0110\u1ed1i v\u1edbi lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i th\u00f4ng qua m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span>
\n \u0110i\u1ec1u 4. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \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>
\n Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

\"Th\u00f4ng<\/span>
\n 2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span>
\n Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf 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.<\/span>
\n Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1eeb chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u00e1p d\u1ee5ng nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh ri\u00eang thu nh\u1eadp c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng. <\/span>
\n Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n (kh\u00f4ng g\u1eafn li\u1ec1n v\u1edbi chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n quy\u1ec1n thu\u00ea \u0111\u1ea5t); chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 25%, kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp ho\u1eb7c l\u1ed7 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n (kh\u00f4ng g\u1eafn li\u1ec1n v\u1edbi chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n quy\u1ec1n thu\u00ea \u0111\u1ea5t); chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u00e3i, l\u1ed7 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y v\u1edbi nhau \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/span>
\n \u0110i\u1ec1u 5. Doanh thu<\/strong> <\/span>
\n 1. Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng ho\u00e1, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 kho\u1ea3n tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. <\/span>
\n a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span>
\n V\u00ed d\u1ee5 4: Doanh nghi\u1ec7p A l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf. Ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng g\u1ed3m c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/span>
\n Gi\u00e1 b\u00e1n: 100.000 \u0111\u1ed3ng.<\/span>
\n Thu\u1ebf GTGT (10%): 10.000 \u0111\u1ed3ng.<\/span>
\n Gi\u00e1 thanh to\u00e1n : 110.000 \u0111\u1ed3ng.<\/span>
\n Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 100.000 \u0111\u1ed3ng.<\/span>
\n b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span>
\n V\u00ed d\u1ee5 5: Doanh nghi\u1ec7p B l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng. Ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ch\u1ec9 ghi gi\u00e1 b\u00e1n l\u00e0 110.000 \u0111\u1ed3ng (gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT). <\/span>
\n Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 110.000 \u0111\u1ed3ng.<\/span>
\n 2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng ho\u00e1 l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 cho ng\u01b0\u1eddi mua. <\/span>
\n b) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5 x\u1ea3y ra tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 3. Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n a) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm l\u00e0 ti\u1ec1n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n, kh\u00f4ng bao g\u1ed3m ti\u1ec1n l\u00e3i tr\u1ea3 g\u00f3p, ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm. <\/span>
\n b) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i; bi\u1ebfu, t\u1eb7ng, cho; ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (kh\u00f4ng bao g\u1ed3m h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i; bi\u1ebfu, t\u1eb7ng, cho; ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/span>
\n c) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng h\u00e0ng ho\u00e1 l\u00e0 ti\u1ec1n thu v\u1ec1 ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng, chi ph\u00ed v\u1ec1 nhi\u00ean li\u1ec7u, \u0111\u1ed9ng l\u1ef1c, v\u1eadt li\u1ec7u ph\u1ee5 v\u00e0 chi ph\u00ed kh\u00e1c ph\u1ee5c v\u1ee5 cho vi\u1ec7c gia c\u00f4ng h\u00e0ng ho\u00e1. <\/span>
\n d) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb giao \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi v\u00e0 nh\u1eadn \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n – Doanh nghi\u1ec7p giao h\u00e0ng ho\u00e1 cho c\u00e1c \u0111\u1ea1i l\u00fd (k\u1ec3 c\u1ea3 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p), k\u00fd g\u1eedi l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng ho\u00e1.<\/span>
\n – Doanh nghi\u1ec7p nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi b\u00e1n h\u00e0ng \u0111\u00fang gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p giao \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi l\u00e0 ti\u1ec1n hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi h\u00e0ng ho\u00e1.<\/span>
\n e) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.<\/span>
\n Doanh nghi\u1ec7p c\u0103n c\u1ee9 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf v\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed, c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span>
\n – L\u00e0 s\u1ed1 ti\u1ec1n cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a t\u1eebng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) s\u1ed1 ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc chia (:) s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc. <\/span>
\n – L\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u00ea b\u00ean thu\u00ea tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eebng n\u0103m mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc chia (:) s\u1ed1 n\u0103m b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/span>
\n g) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng, ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i ch\u00ednh l\u00e0 ti\u1ec1n l\u00e3i cho vay, doanh thu v\u1ec1 cho thu\u00ea t\u00e0i ch\u00ednh ph\u1ea3i thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span>
\n h) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i l\u00e0 to\u00e0n b\u1ed9 doanh thu v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u00e0ng ho\u00e1, h\u00e0nh l\u00fd ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span>
\n i) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc s\u1ea1ch l\u00e0 s\u1ed1 ti\u1ec1n cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc s\u1ea1ch ghi tr\u00ean ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ch\u1ec9 s\u1ed1 c\u00f4ng t\u01a1 \u0111i\u1ec7n v\u00e0 \u0111\u01b0\u1ee3c ghi tr\u00ean ho\u00e1 \u0111\u01a1n t\u00ednh ti\u1ec1n \u0111i\u1ec7n, ti\u00ea\u0300n n\u01b0\u01a1\u0301c sa\u0323ch. <\/span>
\n V\u00ed d\u1ee5 6: Ho\u00e1 \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n ghi ch\u1ec9 s\u1ed1 c\u00f4ng t\u01a1 t\u1eeb ng\u00e0y 5\/12 \u0111\u1ebfn ng\u00e0y 5\/1. Doanh thu c\u1ee7a ho\u00e1 \u0111\u01a1n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u00e1ng 1.<\/span>
\n k) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u00e2n g\u00f4n l\u00e0 ti\u1ec1n b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, b\u00e1n v\u00e9 ch\u01a1i g\u00f4n v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n – \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n v\u00e9, b\u00e1n th\u1ebb ch\u01a1i g\u00f4n theo ng\u00e0y, doanh thu kinh doanh s\u00e2n g\u00f4n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n v\u00e9, b\u00e1n th\u1ebb ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span>
\n – \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n v\u00e9, b\u00e1n th\u1ebb h\u1ed9i vi\u00ean lo\u1ea1i th\u1ebb tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m, doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a t\u1eebng n\u0103m l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n th\u1ebb th\u1ef1c thu \u0111\u01b0\u1ee3c chia cho s\u1ed1 n\u0103m s\u1eed d\u1ee5ng th\u1ebb.<\/span>
\n l) \u0110\u1ed1i v\u1edbi l\u0129nh v\u1ef1c kinh doanh b\u1ea3o hi\u1ec3m, doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c do cung \u1ee9ng d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m v\u00e0 h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00e1c, k\u1ec3 c\u1ea3 ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, bao g\u1ed3m:<\/span>
\n – Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m: <\/span>
\n \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m v\u00e0 t\u00e1i b\u1ea3o hi\u1ec3m l\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i thu v\u1ec1 thu ph\u00ed b\u1ea3o hi\u1ec3m g\u1ed1c; thu ph\u00ed nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m; thu hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m; thu ph\u00ed qu\u1ea3n l\u00fd \u0111\u01a1n b\u1ea3o hi\u1ec3m; thu ph\u00ed v\u1ec1 d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd bao g\u1ed3m gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t, x\u00e9t gi\u1ea3i quy\u1ebft b\u1ed3i th\u01b0\u1eddng, y\u00eau c\u1ea7u ng\u01b0\u1eddi th\u1ee9 ba b\u1ed3i ho\u00e0n, x\u1eed l\u00fd h\u00e0ng b\u1ed3i th\u01b0\u1eddng 100% (kh\u00f4ng k\u1ec3 gi\u00e1m \u0111\u1ecbnh h\u1ed9 gi\u1eefa c\u00e1c doanh nghi\u1ec7p th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9 trong c\u00f9ng m\u1ed9t doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp) sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n ph\u1ea3i chi \u0111\u1ec3 gi\u1ea3m thu nh\u01b0: ho\u00e0n ph\u00ed b\u1ea3o hi\u1ec3m; gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m; ho\u00e0n ph\u00ed nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m; gi\u1ea3m ph\u00ed nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m; ho\u00e0n hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m; gi\u1ea3m hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m tham gia \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a t\u1eebng b\u00ean l\u00e0 ti\u1ec1n thu ph\u00ed b\u1ea3o hi\u1ec3m g\u1ed1c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 \u0111\u1ed3ng b\u1ea3o hi\u1ec3m cho m\u1ed7i b\u00ean ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. <\/span>
\n \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m tho\u1ea3 thu\u1eadn tr\u1ea3 ti\u1ec1n theo t\u1eebng k\u1ef3 th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i thu ph\u00e1t sinh trong t\u1eebng k\u1ef3. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 thu h\u1ed9 gi\u1eefa c\u00e1c doanh nghi\u1ec7p tr\u1ef1c thu\u1ed9c ho\u1eb7c gi\u1eefa doanh nghi\u1ec7p h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng bao g\u1ed3m ph\u1ea7n doanh thu thu h\u1ed9. <\/span>
\n – Doanh thu ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m: C\u00e1c kho\u1ea3n thu hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m sau khi tr\u1eeb c\u00e1c kho\u1ea3n hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, gi\u1ea3m v\u00e0 ho\u00e0n hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/span>
\n m) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, gi\u00e1 tr\u1ecb h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t nghi\u1ec7m thu. <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb. <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb. <\/span>
\n n) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh:<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 th\u00ec doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu c\u1ee7a t\u1eebng b\u00ean \u0111\u01b0\u1ee3c chia theo h\u1ee3p \u0111\u1ed3ng.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng s\u1ea3n ph\u1ea9m th\u00ec doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia cho t\u1eebng b\u00ean theo h\u1ee3p \u0111\u1ed3ng. <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng. C\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u1ea3i c\u1eed ra m\u1ed9t b\u00ean l\u00e0m \u0111\u1ea1i di\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t ho\u00e1 \u0111\u01a1n, ghi nh\u1eadn doanh thu, chi ph\u00ed, x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p chia cho t\u1eebng b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh. M\u1ed7i b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh t\u1ef1 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a m\u00ecnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng. C\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u1ea3i c\u1eed ra m\u1ed9t b\u00ean l\u00e0m \u0111\u1ea1i di\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t ho\u00e1 \u0111\u01a1n, ghi nh\u1eadn doanh thu, chi ph\u00ed v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thay cho c\u00e1c b\u00ean c\u00f2n l\u1ea1i tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh.<\/span>
\n o) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng (casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh gi\u1ea3i tr\u00ed c\u00f3 \u0111\u1eb7t c\u01b0\u1ee3c) l\u00e0 s\u1ed1 ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y bao g\u1ed3m c\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch.<\/span>
\n p) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n l\u00e0 c\u00e1c kho\u1ea3n thu t\u1eeb d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi, t\u1ef1 doanh ch\u1ee9ng kho\u00e1n, b\u1ea3o l\u00e3nh ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 qu\u1ef9, d\u1ecbch v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n q) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh l\u00e0 s\u1ed1 ti\u1ec1n thu t\u1eeb vi\u1ec7c cung \u1ee9ng c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh th\u1ef1c hi\u1ec7n trong k\u1ef3 t\u00ednh thu\u1ebf.<\/span>
\n \u0110i\u1ec1u 6. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong> <\/span>
\n 1. Tr\u01b0\u0300 ca\u0301c khoa\u0309n chi n\u00eau ta\u0323i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u00ea\u0323p \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 mo\u0323i khoa\u0309n chi n\u00ea\u0301u \u0111a\u0301p \u01b0\u0301ng \u0111u\u0309 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau:<\/span>
\n a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/span>
\n b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span>
\n 2.1. Kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, ho\u1ea3 ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh r\u00f5 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, ho\u1ea3 ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n Ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, ho\u1ea3 ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t tr\u1eeb ph\u1ea7n b\u1ed3i th\u01b0\u1eddng do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n a) H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, ho\u1ea3 ho\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span>
\n – V\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, ho\u1ea3 ho\u1ea1n.<\/span>
\n – Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 b\u1ecb t\u1ed5n th\u1ea5t do doanh nghi\u1ec7p l\u1eadp. <\/span>
\n Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 t\u1ed5n th\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 b\u1ecb t\u1ed5n th\u1ea5t, nguy\u00ean nh\u00e2n t\u1ed5n th\u1ea5t, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1ec1 nh\u1eefng t\u1ed5n th\u1ea5t; ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3); b\u1ea3ng k\u00ea xu\u1ea5t nh\u1eadp t\u1ed3n h\u00e0ng ho\u00e1 b\u1ecb t\u1ed5n th\u1ea5t c\u00f3 x\u00e1c nh\u1eadn do \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/span>
\n – V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, ph\u01b0\u1eddng, Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p, Khu ch\u1ebf xu\u1ea5t, Khu kinh t\u1ebf n\u01a1i x\u1ea3y ra s\u1ef1 vi\u1ec7c thi\u00ean tai, d\u1ecbch b\u1ec7nh, ho\u1ea3 ho\u1ea1n l\u00e0 trong th\u1eddi gian \u0111\u00f3 c\u00f3 x\u1ea3y ra thi\u00ean tai, d\u1ecbch b\u1ec7nh, ho\u1ea3 ho\u1ea1n.<\/span>
\n – H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span>
\n – H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span>
\n b) H\u00e0ng ho\u00e1 b\u1ecb h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh ho\u00e1 t\u1ef1 nhi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. <\/span>
\n H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 b\u1ecb h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh ho\u00e1 t\u1ef1 nhi\u00ean \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span>
\n – V\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd gi\u1ea3i tr\u00ecnh v\u1ec1 h\u00e0ng ho\u00e1 b\u1ecb b\u1ecb h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh ho\u00e1 t\u1ef1 nhi\u00ean. <\/span>
\n – Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 b\u1ecb h\u01b0 h\u1ecfng do doanh nghi\u1ec7p l\u1eadp. <\/span>
\n Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 h\u01b0 h\u1ecfng ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 b\u1ecb h\u01b0 h\u1ecfng, nguy\u00ean nh\u00e2n h\u01b0 h\u1ecfng; ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3) k\u00e8m theo b\u1ea3ng k\u00ea xu\u1ea5t nh\u1eadp t\u1ed3n h\u00e0ng ho\u00e1 b\u1ecb h\u01b0 h\u1ecfng c\u00f3 x\u00e1c nh\u1eadn do \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt. <\/span>
\n – H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span>
\n – H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span>
\n c) Doanh nghi\u1ec7p g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, ho\u1ea3 ho\u1ea1n; h\u00e0ng ho\u00e1 b\u1ecb h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh ho\u00e1 t\u1ef1 nhi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng ch\u1eadm nh\u1ea5t khi n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a n\u0103m x\u1ea3y ra t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t, b\u1ecb h\u01b0 h\u1ecfng. C\u00e1c h\u1ed3 s\u01a1 kh\u00e1c (bao g\u1ed3m Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 b\u1ecb t\u1ed5n th\u1ea5t, b\u1ecb h\u01b0 h\u1ecfng; V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, ph\u01b0\u1eddng, Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p, Khu ch\u1ebf xu\u1ea5t, Khu kinh t\u1ebf; H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3); H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c) \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/span>
\n 2.2. Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/span>
\n Ri\u00eang t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p nh\u01b0: nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1 v\u00e0 c\u00e1c thi\u1ebft b\u1ecb, n\u1ed9i th\u1ea5t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1eafp \u0111\u1eb7t trong nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1; b\u1ec3 ch\u1ee9a n\u01b0\u1edbc s\u1ea1ch, nh\u00e0 \u0111\u1ec3 xe, xe \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u00e0 \u1edf tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng do doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span>
\n b) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u01b0\u1ee3c thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea mua t\u00e0i ch\u00ednh). <\/span>
\n c) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/span>
\n d) Ph\u1ea7n tr\u00edch kh\u1ea5u hao v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 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. <\/span>
\n Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao (v\u00ed d\u1ee5: th\u00f4ng b\u00e1o l\u1ef1a ch\u1ecdn th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng…). H\u00e0ng n\u0103m doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh m\u1ee9c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 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 k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u hao nhanh (n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n).<\/span>
\n Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u qu\u1ea3 kinh t\u1ebf cao \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao nhanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 l\u1ea7n m\u1ee9c kh\u1ea5u hao x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng \u0111\u1ec3 nhanh ch\u00f3ng \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7. Khi th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao nhanh, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o kinh doanh c\u00f3 l\u00e3i.<\/span>
\n T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh g\u00f3p v\u1ed1n, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh c\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo nguy\u00ean gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i. \u0110\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 g\u00f3p v\u1ed1n, \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n n\u00e0y c\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i. <\/span>
\n \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 t\u1ed5ng c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n \u0111\u00f3.<\/span>
\n \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u2026 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh th\u00ec chi ph\u00ed mua t\u00e0i s\u1ea3n n\u00eau tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 n\u0103m. <\/span>
\n e) Ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng\/xe \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng m\u1edbi \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u00e0 h\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1eeb ng\u00e0y 01\/01\/2009 tr\u1edf \u0111i (tr\u1eeb \u00f4 t\u00f4 chuy\u00ean kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch v\u00e0 kh\u00e1ch s\u1ea1n); ph\u1ea7n tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 t\u00e0u bay d\u00e2n d\u1ee5ng v\u00e0 du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kh\u00e1ch du l\u1ecbch.<\/span>
\n \u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng chuy\u00ean kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch v\u00e0 kh\u00e1ch s\u1ea1n l\u00e0 c\u00e1c \u00f4 t\u00f4 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u00ean doanh nghi\u1ec7p m\u00e0 doanh nghi\u1ec7p n\u00e0y trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 \u0111\u0103ng k\u00fd m\u1ed9t trong c\u00e1c ng\u00e0nh ngh\u1ec1: v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch, kinh doanh kh\u00e1ch s\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p kinh doanh quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh v\u1eadn t\u1ea3i, h\u00e0nh kh\u00e1ch, du l\u1ecbch, kh\u00e1ch s\u1ea1n.<\/span>
\n T\u00e0u bay d\u00e2n d\u1ee5ng v\u00e0 du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kh\u00e1ch du l\u1ecbch l\u00e0 t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u00e0 h\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 v\u1eadn t\u1ea3i h\u00e0ng ho\u00e1, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch. <\/span>
\n g) Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb.<\/span>
\n h) Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t v\u1eeba s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh v\u1eeba s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n di\u1ec7n t\u00edch kh\u00f4ng s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t nh\u01b0 tr\u1ee5 s\u1edf v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng, c\u1eeda h\u00e0ng kinh doanh ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t thu\u00ea, \u0111\u1ea5t m\u01b0\u1ee3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh (kh\u00f4ng tr\u1ef1c ti\u1ebfp thu\u00ea \u0111\u1ea5t c\u1ee7a nh\u00e0 n\u01b0\u1edbc ho\u1eb7c thu\u00ea \u0111\u1ea5t trong khu c\u00f4ng nghi\u1ec7p) doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo \u0111\u00fang m\u1ee9c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh n\u00e0y n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n – C\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t, m\u01b0\u1ee3n \u0111\u1ea5t gi\u1eefa doanh nghi\u1ec7p v\u1edbi \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u1ea5t v\u00e0 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng. <\/span>
\n – H\u00f3a \u0111\u01a1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng b\u00e0n giao k\u00e8m theo h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng mang t\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p .<\/span>
\n – C\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. <\/span>
\n i) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111ang d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ph\u1ea3i t\u1ea1m th\u1eddi d\u1eebng do s\u1ea3n xu\u1ea5t theo m\u00f9a v\u1ee5 v\u1edbi th\u1eddi gian d\u01b0\u1edbi 09 th\u00e1ng; t\u1ea1m th\u1eddi d\u1eebng \u0111\u1ec3 s\u1eeda ch\u1eefa, \u0111\u1ec3 di d\u1eddi di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m, \u0111\u1ec3 b\u1ea3o tr\u00ec, b\u1ea3o d\u01b0\u1ee1ng theo \u0111\u1ecbnh k\u1ef3, v\u1edbi th\u1eddi gian d\u01b0\u1edbi 12 th\u00e1ng, sau \u0111\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ti\u1ebfp t\u1ee5c \u0111\u01b0a v\u00e0o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec trong kho\u1ea3ng th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 kho\u1ea3n chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span>
\n Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, l\u00fd do c\u1ee7a vi\u1ec7c t\u1ea1m d\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. <\/span>
\n k) Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf; quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00f3 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng \u0111\u1ea5t ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang v\u00e0 ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh; T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac th\u00ec nguy\u00ean gi\u00e1 l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng (+) c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0o s\u1eed d\u1ee5ng. Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n (t\u00e0i s\u1ea3n) ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t\u00e0i s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t\u00e0i s\u1ea3n. <\/span>
\n 2.3. Chi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng ho\u00e1 ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c ti\u00eau hao h\u1ee3p l\u00fd.<\/span>
\n Doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng ho\u00e1 s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh. \u0110\u1ecbnh m\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb \u0111\u1ea7u n\u0103m ho\u1eb7c \u0111\u1ea7u k\u1ef3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 l\u01b0u t\u1ea1i doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi xu\u1ea5t tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 v\u1edbi c\u01a1 quan thu\u1ebf khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u. <\/span>
\n Ri\u00eang \u0111\u1ecbnh m\u1ee9c ch\u00ednh c\u1ee7a nh\u1eefng s\u1ea3n ph\u1ea9m ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp trong th\u1eddi h\u1ea1n 03 th\u00e1ng \u0111\u1ea7u n\u0103m ho\u1eb7c 03 th\u00e1ng k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u \u0111i v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 b\u1ed5 sung s\u1ea3n xu\u1ea5t nh\u1eefng s\u1ea3n ph\u1ea9m m\u1edbi m\u00e0 s\u1ea3n ph\u1ea9m n\u00e0y thu\u1ed9c di\u1ec7n ph\u1ea3i th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o). Danh m\u1ee5c \u0111\u1ecbnh m\u1ee9c ch\u00ednh c\u1ee7a nh\u1eefng s\u1ea3n ph\u1ea9m ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p trong th\u1eddi gian s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o l\u1ea1i cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp bi\u1ebft. Th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng c\u1ee7a vi\u1ec7c th\u00f4ng b\u00e1o cho c\u01a1 quan thu\u1ebf vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung \u0111\u1ecbnh m\u1ee9c ti\u00eau hao l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a n\u0103m quy\u1ebft to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, h\u00e0ng ho\u00e1 Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c ti\u00eau hao th\u00ec th\u1ef1c hi\u1ec7n theo \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c cho c\u01a1 quan thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh th\u00ec c\u01a1 quan thu\u1ebf khi thanh tra, ki\u1ec3m tra c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, h\u00e0ng ho\u00e1. Vi\u1ec7c \u1ea5n \u0111\u1ecbnh chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n 2.4. Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n, \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 mua v\u00e0o (theo m\u1eabu s\u1ed1 01\/TNDN k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) nh\u01b0ng kh\u00f4ng l\u1eadp B\u1ea3ng k\u00ea k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: mua h\u00e0ng ho\u00e1 l\u00e0 n\u00f4ng s\u1ea3n, l\u00e2m s\u1ea3n, th\u1ee7y s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp b\u00e1n ra; mua s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng l\u00e0m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, song, m\u00e2y, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba ho\u1eb7c nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t th\u1ee7 c\u00f4ng kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra; mua \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi c\u1ee7a ng\u01b0\u1eddi d\u00e2n t\u1ef1 khai th\u00e1c tr\u1ef1c ti\u1ebfp b\u00e1n ra; mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t; mua \u0111\u1ed3 d\u00f9ng, t\u00e0i s\u1ea3n c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u00e3 qua s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp b\u00e1n ra v\u00e0 m\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 mua c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh. <\/span>
\n B\u1ea3ng k\u00ea thu mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 tr\u00ean b\u1ea3ng k\u00ea cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ee9c gi\u00e1 \u0111\u1ec3 t\u00ednh l\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. <\/span>
\n 2.5. Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n b) C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u1edbi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n h\u1ecdc cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam theo b\u1eadc h\u1ecdc ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p tr\u1ea3 c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, kho\u1ea3n chi n\u00e0y kh\u00f4ng tr\u00e1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, kho\u1ea3n chi tr\u1ea3 n\u00e0y c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, kh\u00f4ng tr\u00e1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n c) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u1ef1c t\u1ebf ch\u01b0a chi tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m sau li\u1ec1n k\u1ec1 nh\u1eb1m b\u1ea3o \u0111\u1ea3m vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c. M\u1ee9c d\u1ef1 ph\u00f2ng h\u00e0ng n\u0103m do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n. <\/span>
\n Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh (kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m tr\u01b0\u1edbc chi trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf).<\/span>
\n Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o sau khi tr\u00edch l\u1eadp, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb l\u1ed7, n\u1ebfu doanh nghi\u1ec7p b\u1ecb l\u1ed7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ee7 17%.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng nh\u01b0ng \u0111\u1ebfn ng\u00e0y 31\/12 c\u1ee7a n\u0103m sau doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i ghi gi\u1ea3m chi ph\u00ed c\u1ee7a n\u0103m sau.<\/span>
\n V\u00ed d\u1ee5 7: Khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2011 DN A c\u00f3 tr\u00edch qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng l\u00e0 10 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ebfn ng\u00e0y 31\/12\/2012, DN A m\u1edbi chi s\u1ed1 ti\u1ec1n t\u1eeb qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng n\u0103m 2011 l\u00e0 7 t\u1ef7 \u0111\u1ed3ng th\u00ec DN A ph\u1ea3i ghi gi\u1ea3m chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng n\u0103m sau (n\u0103m 2012) l\u00e0 3 t\u1ef7 \u0111\u1ed3ng (10 t\u1ef7 \u2013 7 t\u1ef7). Khi l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m 2012 n\u1ebfu DN A c\u00f3 nhu c\u1ea7u tr\u00edch l\u1eadp th\u00ec ti\u1ebfp t\u1ee5c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh.<\/span>
\n d) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, chu\u0309 c\u00f4ng ty tra\u0301ch nhi\u00ea\u0323m h\u01b0\u0303u ha\u0323n m\u1ed9t tha\u0300nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.<\/span>
\n 2.6. Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb; ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/span>
\n \u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 2.7. Chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn m\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quy ch\u1ebf quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn, kh\u00f4ng c\u00f3 h\u1ed9i \u0111\u1ed3ng nghi\u1ec7m thu s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn.<\/span>
\n 2.8. Chi ph\u1ee5 c\u1ea5p t\u00e0u xe \u0111i ngh\u1ec9 ph\u00e9p kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng; Ph\u1ea7n chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i v\u01b0\u1ee3t qu\u00e1 02 l\u1ea7n m\u1ee9c quy \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc.<\/span>
\n Chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ch\u1ed7 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i v\u00e0 ti\u1ec1n \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i v\u00e0 ti\u1ec1n \u1edf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 mua v\u00e9 m\u00e1y bay qua website th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c \u0111\u1ec3 ph\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, th\u1ebb l\u00ean m\u00e1y bay (boarding pass) v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n.<\/span>
\n 2.9. C\u00e1c kho\u1ea3n chi sau kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch ho\u0103\u0323c m\u1ee9c chi v\u01b0\u1ee3t qu\u00e1 quy \u0111\u1ecbnh.<\/span>
\n a) C\u00e1c kho\u1ea3n chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/span>
\n – Chi cho c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o l\u1ea1i ngh\u1ec1 cho lao \u0111\u1ed9ng n\u1eef trong tr\u01b0\u1eddng h\u1ee3p ngh\u1ec1 c\u0169 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang ngh\u1ec1 kh\u00e1c theo quy ho\u1ea1ch ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n Kho\u1ea3n chi n\u00e0y bao g\u1ed3m: h\u1ecdc ph\u00ed (n\u1ebfu c\u00f3) + ch\u00eanh l\u1ec7ch ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch b\u1eadc (\u0111\u1ea3m b\u1ea3o 100% l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111i h\u1ecdc).<\/span>
\n – Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p (n\u1ebfu c\u00f3) cho gi\u00e1o vi\u00ean d\u1ea1y \u1edf nh\u00e0 tr\u1ebb, m\u1eabu gi\u00e1o do doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd. <\/span>
\n – Chi ph\u00ed t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kho\u1ebb th\u00eam trong n\u0103m nh\u01b0 kh\u00e1m b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, m\u00e3n t\u00ednh ho\u1eb7c ph\u1ee5 khoa cho n\u1eef c\u00f4ng nh\u00e2n vi\u00ean.<\/span>
\n – Chi b\u1ed3i d\u01b0\u1ee1ng cho lao \u0111\u1ed9ng n\u1eef sau khi sinh con l\u1ea7n th\u1ee9 nh\u1ea5t ho\u1eb7c l\u1ea7n th\u1ee9 hai.<\/span>
\n – Ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam gi\u1edd cho lao \u0111\u1ed9ng n\u1eef trong tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do kh\u00e1ch quan ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1eef kh\u00f4ng ngh\u1ec9 sau khi sinh con, ngh\u1ec9 cho con b\u00fa m\u00e0 \u1edf l\u1ea1i l\u00e0m vi\u1ec7c cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1ea3 theo ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh; k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m m\u00e0 lao \u0111\u1ed9ng n\u1eef v\u1eabn l\u00e0m vi\u1ec7c trong th\u1eddi gian kh\u00f4ng ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9.<\/span>
\n b) C\u00e1c kho\u1ea3n chi th\u00eam cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m: h\u1ecdc ph\u00ed \u0111i h\u1ecdc (n\u1ebfu c\u00f3) c\u1ed9ng ch\u00eanh l\u1ec7ch ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch b\u1eadc (\u0111\u1ea3m b\u1ea3o 100% l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111i h\u1ecdc); ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1ec1 nh\u00e0 \u1edf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/span>
\n 2.10. Ph\u1ea7n tr\u00edch n\u1ed9p c\u00e1c qu\u1ef9 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh; ph\u1ea7n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh. <\/span>
\n 2.11. Kho\u1ea3n tr\u00edch l\u1eadp Qu\u1ef9 d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m); kho\u1ea3n chi tr\u1ea3 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh.<\/span>
\n 2.12. Chi \u0111\u00f3ng g\u00f3p h\u00ecnh th\u00e0nh ngu\u1ed3n chi ph\u00ed qu\u1ea3n l\u00fd cho c\u1ea5p tr\u00ean. <\/span>
\n Ph\u1ea7n chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c qu\u1ef9 c\u1ee7a Hi\u1ec7p h\u1ed9i (c\u00e1c Hi\u1ec7p h\u1ed9i n\u00e0y \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i. <\/span>
\n 2.13. Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n n\u01b0\u1edbc do ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh tr\u1ef1c ti\u1ebfp thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 b\u1ea3ng k\u00ea (theo m\u1eabu s\u1ed1 02\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) k\u00e8m theo c\u00e1c ho\u00e1 \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00f4ng c\u00f3 b\u1ea3ng k\u00ea (theo m\u1eabu s\u1ed1 02\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u01b0\u1edbc th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/span>
\n 2.14. Ph\u1ea7n chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ph\u00e2n b\u1ed5 theo s\u1ed1 n\u0103m m\u00e0 b\u00ean \u0111i thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc. <\/span>
\n V\u00ed d\u1ee5 8: Doanh nghi\u1ec7p A thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong 4 n\u0103m v\u1edbi s\u1ed1 ti\u1ec1n thu\u00ea l\u00e0: 400 tri\u1ec7u \u0111\u1ed3ng v\u00e0 thanh to\u00e1n m\u1ed9t l\u1ea7n. Chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed h\u00e0ng n\u0103m l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. Chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00e0ng n\u0103m v\u01b0\u1ee3t tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng th\u00ec ph\u1ea7n v\u01b0\u1ee3t tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span>
\n \u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n quy \u0111\u1ecbnh b\u00ean \u0111i thu\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n trong th\u1eddi gian thu\u00ea th\u00ec chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea \u0111\u01b0\u1ee3c ph\u00e9p h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed nh\u01b0ng th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 c\u00f3 c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: chi v\u1ec1 mua v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf, gi\u1ea5y ph\u00e9p chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i, l\u1ee3i th\u1ebf kinh doanh… th\u00ec c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m.<\/span>
\n 2.15. Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.<\/span>
\n 2.16. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh.<\/span>
\n 2.17. Tr\u00edch, l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp kh\u00f4ng theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/span>
\n 2.18. C\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n, theo chu k\u1ef3 m\u00e0 \u0111\u1ebfn h\u1ebft k\u1ef3 h\u1ea1n, h\u1ebft chu k\u1ef3 ch\u01b0a chi ho\u1eb7c chi kh\u00f4ng h\u1ebft.<\/span>
\n C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc bao g\u1ed3m: tr\u00edch tr\u01b0\u1edbc v\u1ec1 s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo chu k\u1ef3, c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 h\u1ea1ch to\u00e1n doanh thu nh\u01b0ng c\u00f2n ti\u1ebfp t\u1ee5c ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n trong nhi\u1ec1u n\u0103m nh\u01b0ng c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 v\u00e0o doanh thu c\u1ee7a n\u0103m thu ti\u1ec1n) v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc kh\u00e1c.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u00e3 ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a ph\u00e1t sinh \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed th\u00ec \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc c\u00e1c kho\u1ea3n chi ph\u00ed theo quy \u0111\u1ecbnh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i t\u00ednh to\u00e1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf c\u0103n c\u1ee9 c\u00e1c ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng chi ph\u00ed (tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc) ho\u1eb7c gi\u1ea3m chi ph\u00ed (tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc) v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/span>
\n \u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh vi\u1ec7c s\u1eeda ch\u1eefa c\u00f3 t\u00ednh chu k\u1ef3 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa theo d\u1ef1 to\u00e1n v\u00e0o chi ph\u00ed h\u00e0ng n\u0103m. N\u1ebfu s\u1ed1 th\u1ef1c chi s\u1eeda ch\u1eefa l\u1edbn h\u01a1n s\u1ed1 tr\u00edch theo d\u1ef1 to\u00e1n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh th\u00eam v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y.<\/span>
\n 2.19. Ph\u1ea7n chi v\u01b0\u1ee3t qu\u00e1 10% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb, bao g\u1ed3m: chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi; chi ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb; chi h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, chi h\u1ed7 tr\u1ee3 chi ph\u00ed, chi\u1ebft kh\u1ea5u thanh to\u00e1n; chi b\u00e1o bi\u1ebfu, b\u00e1o t\u1eb7ng c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi l\u00e0 ph\u1ea7n chi v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp. T\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi kh\u1ed1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y; \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m gi\u00e1 mua c\u1ee7a h\u00e0ng ho\u00e1 b\u00e1n ra;<\/span>
\n C\u00e1c kho\u1ea3n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ecb kh\u1ed1ng ch\u1ebf n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m: <\/span>
\n – Kho\u1ea3n hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m; hoa h\u1ed3ng tra\u0309 cho ca\u0301c \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00fang gi\u00e1. <\/span>
\n – Kho\u1ea3n hoa h\u1ed3ng tr\u1ea3 cho nh\u00e0 ph\u00e2n ph\u1ed1i c\u1ee7a c\u00e1c c\u00f4ng ty b\u00e1n h\u00e0ng \u0111a c\u1ea5p. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n hoa h\u1ed3ng th\u00ec ph\u1ea3i k\u00ea khai t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c hoa h\u1ed3ng th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi chi tr\u1ea3 thu nh\u1eadp.<\/span>
\n – C\u00e1c kho\u1ea3n chi ph\u00e1t sinh trong n\u01b0\u1edbc ho\u1eb7c ngo\u00e0i n\u01b0\u1edbc (n\u1ebfu c\u00f3) nh\u01b0: Chi ph\u00ed nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng: th\u0103m d\u00f2, kh\u1ea3o s\u00e1t, ph\u1ecfng v\u1ea5n, thu th\u1eadp, ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 th\u00f4ng tin; chi ph\u00ed ph\u00e1t tri\u1ec3n v\u00e0 h\u1ed7 tr\u1ee3 nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng; chi ph\u00ed thu\u00ea t\u01b0 v\u1ea5n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n v\u00e0 h\u1ed7 tr\u1ee3 nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng; Chi ph\u00ed tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m v\u00e0 t\u1ed5 ch\u1ee9c h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m th\u01b0\u01a1ng m\u1ea1i: chi ph\u00ed m\u1edf ph\u00f2ng ho\u1eb7c gian h\u00e0ng tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; chi ph\u00ed thu\u00ea kh\u00f4ng gian \u0111\u1ec3 tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; chi ph\u00ed v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; chi ph\u00ed v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u.<\/span>
\n – Chi b\u00e1o bi\u1ebfu, b\u00e1o t\u1eb7ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 ng\u01b0\u1eddi c\u00f3 c\u00f4ng v\u1edbi c\u00e1ch m\u1ea1ng, th\u01b0\u01a1ng binh, b\u1ec7nh binh; c\u00e1n b\u1ed9, chi\u1ebfn s\u0129 \u1edf h\u1ea3i \u0111\u1ea3o, v\u00f9ng s\u00e2u, v\u00f9ng xa, v\u00f9ng \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/span>
\n M\u1ee9c gi\u1edbi h\u1ea1n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% trong 3 n\u0103m \u0111\u1ea7u kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp m\u1edbi do h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu.<\/span>
\n 2.20. L\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf (tr\u1eeb l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf).<\/span>
\n Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh v\u1ec1 x\u1eed l\u00fd c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 trong doanh nghi\u1ec7p.<\/span>
\n 2.21. Chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y: <\/span>
\n a) T\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c g\u1ed3m: t\u00e0i tr\u1ee3 cho c\u00e1c tr\u01b0\u1eddng h\u1ecdc c\u00f4ng l\u1eadp, d\u00e2n l\u1eadp v\u00e0 t\u01b0 th\u1ee5c thu\u1ed9c h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c m\u00e0 kho\u1ea3n t\u00e0i tr\u1ee3 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n trong c\u00e1c tr\u01b0\u1eddng h\u1ecdc; T\u00e0i tr\u1ee3 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ph\u1ee5c v\u1ee5 gi\u1ea3ng d\u1ea1y, h\u1ecdc t\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a tr\u01b0\u1eddng h\u1ecdc; T\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a tr\u01b0\u1eddng; T\u00e0i tr\u1ee3 h\u1ecdc b\u1ed5ng cho h\u1ecdc sinh, sinh vi\u00ean thu\u1ed9c c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u01a1 s\u1edf s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Gi\u00e1o d\u1ee5c tr\u1ef1c ti\u1ebfp cho h\u1ecdc sinh, sinh vi\u00ean ho\u1eb7c th\u00f4ng qua c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; T\u00e0i tr\u1ee3 cho c\u00e1c cu\u1ed9c thi v\u1ec1 c\u00e1c m\u00f4n h\u1ecdc \u0111\u01b0\u1ee3c gi\u1ea3ng d\u1ea1y trong tr\u01b0\u1eddng h\u1ecdc m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia d\u1ef1 thi l\u00e0 ng\u01b0\u1eddi h\u1ecdc; t\u00e0i tr\u1ee3 \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00e1c Qu\u1ef9 khuy\u1ebfn h\u1ecdc gi\u00e1o d\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o.<\/span>
\n b) H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c g\u1ed3m: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u01a1 s\u1edf kinh doanh l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c h\u1ee3p ph\u00e1p l\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3, h\u1ecdc sinh, sinh vi\u00ean (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) nh\u1eadn t\u00e0i tr\u1ee3 (theo m\u1eabu s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y); k\u00e8m theo ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng ho\u00e1 (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/span>
\n 2.22. Chi t\u00e0i tr\u1ee3 cho y t\u1ebf kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y: <\/span>
\n a) T\u00e0i tr\u1ee3 cho y t\u1ebf g\u1ed3m: t\u00e0i tr\u1ee3 cho c\u00e1c c\u01a1 s\u1edf y t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 y t\u1ebf m\u00e0 kho\u1ea3n t\u00e0i tr\u1ee3 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n trong c\u00e1c b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf \u0111\u00f3; t\u00e0i tr\u1ee3 thi\u1ebft b\u1ecb y t\u1ebf, d\u1ee5ng c\u1ee5 y t\u1ebf, thu\u1ed1c ch\u1eefa b\u1ec7nh; t\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf; chi t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi b\u1ecb b\u1ec7nh th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n b) H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho y t\u1ebf g\u1ed3m: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3 (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) theo m\u1eabu s\u1ed1 04\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y k\u00e8m theo ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng ho\u00e1 (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/span>
\n 2.23. Chi t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y: <\/span>
\n a) T\u00e0i tr\u1ee3 cho kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai g\u1ed3m: t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt \u0111\u1ec3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; c\u00e1 nh\u00e2n b\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n b) H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai g\u1ed3m: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) l\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3 (theo m\u1eabu s\u1ed1 05\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) k\u00e8m theo ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng ho\u00e1 (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/span>
\n 2.24. Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y: <\/span>
\n a) \u0110\u1ed1i t\u01b0\u1ee3ng nh\u1eadn t\u00e0i tr\u1ee3 l\u00e0 h\u1ed9 ngh\u00e8o theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. H\u00ecnh th\u1ee9c t\u00e0i tr\u1ee3: t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt \u0111\u1ec3 x\u00e2y nh\u00e0 t\u00ecnh ngh\u0129a cho h\u1ed9 ngh\u00e8o b\u1eb1ng c\u00e1ch tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n b) H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o g\u1ed3m: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u00e0i tr\u1ee3 (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) l\u00e0 b\u00ean nh\u1eadn t\u00e0i tr\u1ee3 (theo m\u1eabu s\u1ed1 06\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y); v\u0103n b\u1ea3n x\u00e1c nh\u1eadn h\u1ed9 ngh\u00e8o c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng; k\u00e8m theo ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng ho\u00e1 (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/span>
\n 2.25. Ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam v\u01b0\u1ee3t m\u1ee9c chi ph\u00ed t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh c\u1ee7a c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb khi c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp.<\/span>
\n C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed v\u00e0 doanh thu c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp trong \u0111\u00f3 th\u1ec3 hi\u1ec7n r\u00f5 doanh thu c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i, chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i, ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ch\u01b0a th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb; ch\u01b0a th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5.<\/span>
\n 2.26. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c; C\u00e1c kho\u1ea3n chi \u0111\u00e3 \u0111\u01b0\u1ee3c chi t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n 2.27. C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u00e1c kho\u1ea3n th\u1ef1c chi cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS n\u01a1i l\u00e0m vi\u1ec7c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Y t\u1ebf bao g\u1ed3m: Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00e1n b\u1ed9 ph\u00f2ng, ch\u1ed1ng HIV\/AIDS c\u1ee7a doanh nghi\u1ec7p, chi ph\u00ed t\u1ed5 ch\u1ee9c truy\u1ec1n th\u00f4ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, ph\u00ed th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n, kh\u00e1m v\u00e0 x\u00e9t nghi\u1ec7m HIV, chi ph\u00ed h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi nhi\u1ec5m HIV l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u00e2p ch\u1ecbu thu\u1ebf.<\/span>
\n 2.28. C\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh x\u1ed5 s\u1ed1, kinh doanh ch\u1ee9ng kho\u00e1n v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c th\u00f9 kh\u00e1c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 2.29. C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kha\u0301c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n 2.30. Chi v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n trong giai \u0111oa\u0323n \u0111\u00e2\u0300u t\u01b0 \u0111\u00ea\u0309 hi\u0300nh tha\u0300nh ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh; chi \u1ee7ng h\u1ed9 \u0111\u1ecba ph\u01b0\u01a1ng; chi \u1ee7ng h\u1ed9 c\u00e1c \u0111o\u00e0n th\u1ec3, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i; chi t\u1eeb thi\u1ec7n tr\u1eeb kho\u1ea3n chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai v\u00e0 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o n\u00eau t\u1ea1i \u0111i\u1ec3m 2.21, 2.22, 2.23, 2.24 Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y; chi ph\u00ed mua th\u1ebb h\u1ed9i vi\u00ean s\u00e2n g\u00f4n, chi ph\u00ed ch\u01a1i g\u00f4n.<\/span>
\n Khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p ch\u01b0a ph\u00e1t sinh doanh thu nh\u01b0ng c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p (kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) m\u00e0 c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span>
\n 2.31. Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span>
\n – Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf do doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb tr\u00ean thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n doanh nghi\u1ec7p n\u1ed9p thay l\u00e0 kho\u1ea3n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span>
\n – Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ed9p thay nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i (thu\u1ebf nh\u00e0 th\u1ea7u) \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p tho\u1ea3 thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, doanh thu nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf nh\u00e0 th\u1ea7u).<\/span>
\n \u0110i\u1ec1u 7. Thu nh\u1eadp kh\u00e1c<\/span><\/strong><\/span>
\n Thu nh\u1eadp kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng thu\u1ed9c c\u00e1c ng\u00e0nh, ngh\u1ec1 l\u0129nh v\u1ef1c kinh doanh ghi trong \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p. Thu nh\u1eadp kh\u00e1c bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp sau:<\/span>
\n 1. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng IV Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 2. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng V Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n 3. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n (kh\u00f4ng g\u1eafn li\u1ec1n v\u1edbi chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n quy\u1ec1n thu\u00ea \u0111\u1ea5t); thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 4. Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n bao g\u1ed3m c\u1ea3 ti\u1ec1n thu v\u1ec1 b\u1ea3n quy\u1ec1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c tr\u1ea3 cho quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n; thu v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7; thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Cho thu\u00ea t\u00e0i s\u1ea3n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c. <\/span>
\n Thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c tr\u1eeb (-) gi\u00e1 v\u1ed1n ho\u1eb7c chi ph\u00ed t\u1ea1o ra quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c chuy\u1ec3n giao, tr\u1eeb (-) chi ph\u00ed duy tr\u00ec, n\u00e2ng c\u1ea5p, ph\u00e1t tri\u1ec3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c chuy\u1ec3n giao v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c. <\/span>
\n Thu nh\u1eadp v\u1ec1 cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea tr\u1eeb (-) c\u00e1c kho\u1ea3n chi: chi ph\u00ed kh\u1ea5u hao, duy tu, s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng t\u00e0i s\u1ea3n, chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ec3 cho thu\u00ea l\u1ea1i (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n. <\/span>
\n 5. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, thanh l\u00fd t\u00e0i s\u1ea3n (tr\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n), c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c. Kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) doanh thu thu \u0111\u01b0\u1ee3c do chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, thanh l\u00fd t\u00e0i s\u1ea3n tr\u1eeb (-) gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n.<\/span>
\n 6. Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n, ph\u00ed b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng cho vay v\u1ed1n.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n ph\u00e1t sinh cao h\u01a1n c\u00e1c kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay theo quy \u0111\u1ecbnh, sau khi b\u00f9 tr\u1eeb ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n ph\u00e1t sinh th\u1ea5p h\u01a1n c\u00e1c kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay theo quy \u0111\u1ecbnh, sau khi b\u00f9 tr\u1eeb ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span>
\n 7. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n ngo\u1ea1i t\u1ec7: b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n ngo\u1ea1i t\u1ec7 tr\u1eeb (-) t\u1ed5ng gi\u00e1 mua c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 b\u00e1n ra.<\/span>
\n 8. Thu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n Trong n\u0103m t\u00ednh thu\u1ebf doanh nghi\u1ec7p c\u00f3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, th\u00ec: <\/span>
\n – Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1eb7c thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, n\u1ebfu ph\u00e1t sinh l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh, n\u1ebfu ph\u00e1t sinh l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c.<\/span>
\n – L\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. Sau khi b\u00f9 tr\u1eeb n\u1ebfu c\u00f2n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 th\u00ec t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c, n\u1ebfu l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 th\u00ec t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span>
\n C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7. <\/span>
\n 9. Ho\u00e0n nh\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng (tr\u1eeb ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, d\u1ef1 ph\u00f2ng n\u1ee3 kh\u00f3 \u0111\u00f2i; Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u00e3 tr\u00edch nh\u01b0ng h\u1ebft th\u1eddi gian tr\u00edch l\u1eadp kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft; Ho\u00e0n nh\u1eadp tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng). <\/span>
\n 10. Kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 xo\u00e1 nay \u0111\u00f2i \u0111\u01b0\u1ee3c.<\/span>
\n 11. Kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3.<\/span>
\n 12. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t ph\u00e1t hi\u1ec7n ra.<\/span>
\n 13. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u1ea3n thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do b\u00ean \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh cao h\u01a1n kho\u1ea3n chi ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng (c\u00e1c kho\u1ea3n ph\u1ea1t n\u00e0y kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh), sau khi b\u00f9 tr\u1eeb ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u1ea3n thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do b\u00ean \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh th\u1ea5p h\u01a1n kho\u1ea3n chi ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng (c\u00e1c kho\u1ea3n ph\u1ea1t n\u00e0y kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh), sau khi b\u00f9 tr\u1eeb ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i t\u00ednh gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb trong n\u0103m kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp kh\u00e1c th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. <\/span>
\n 14. Ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 g\u00f3p v\u1ed1n, \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau: <\/span>
\n Ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n (kh\u00f4ng bao g\u1ed3m quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u00ednh m\u1ed9t l\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i. <\/span>
\n Ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p; \u0111\u1ec3 g\u00f3p v\u1ed1n v\u00e0o c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0, h\u1ea1 t\u1ea7ng \u0111\u1ec3 b\u00e1n t\u00ednh m\u1ed9t l\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i doanh nghi\u1ec7p c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e1nh gi\u00e1 l\u1ea1i. <\/span>
\n Ri\u00eang ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111\u1ec3 th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c t\u00ednh d\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a doanh nghi\u1ec7p c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e1nh gi\u00e1 l\u1ea1i trong th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 10 n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c \u0111em g\u00f3p v\u1ed1n. Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o s\u1ed1 n\u0103m doanh nghi\u1ec7p ph\u00e2n b\u1ed5 v\u00e0o thu nh\u1eadp kh\u00e1c khi n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u k\u00ea khai kho\u1ea3n thu nh\u1eadp n\u00e0y (n\u0103m c\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111em g\u00f3p v\u1ed1n). Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu b\u00ean g\u00f3p v\u1ed1n th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p tr\u01b0\u1edbc th\u1eddi h\u1ea1n 10 n\u0103m th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong k\u1ef3. <\/span>
\n Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t bao g\u1ed3m: \u0110\u1ed1i v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n; \u0110\u1ed1i v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 c\u1ee7a quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t. <\/span>
\n Doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, nh\u1eadn t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh).<\/span>
\n 15. Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt t\u1eeb kho\u1ea3n h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, h\u1ed7 tr\u1ee3 chi ph\u00ed, chi\u1ebft kh\u1ea5u thanh to\u00e1n, th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c.<\/span>
\n 16. Ti\u1ec1n \u0111\u1ec1n b\u00f9 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean \u0111\u1ea5t v\u00e0 ti\u1ec1n h\u1ed7 tr\u1ee3 di d\u1eddi sau khi tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan nh\u01b0 chi ph\u00ed di d\u1eddi (chi ph\u00ed v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t), gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3). Ri\u00eang ti\u1ec1n \u0111\u1ec1n b\u00f9 v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean \u0111\u1ea5t v\u00e0 ti\u1ec1n h\u1ed7 tr\u1ee3 di d\u1eddi c\u1ee7a c\u00e1c doanh nghi\u1ec7p di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m theo quy ho\u1ea1ch c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n m\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, \u0111\u1ec1n b\u00f9 sau khi tr\u1eeb c\u00e1c chi ph\u00ed li\u00ean quan (n\u1ebfu c\u00f3) th\u00ec ph\u1ea7n c\u00f2n l\u1ea1i doanh nghi\u1ec7p s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span>
\n 17. C\u00e1c kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng t\u00ednh trong doanh thu nh\u01b0: th\u01b0\u1edfng gi\u1ea3i ph\u00f3ng t\u00e0u nhanh, ti\u1ec1n th\u01b0\u1edfng ph\u1ee5c v\u1ee5 trong ng\u00e0nh \u0103n u\u1ed1ng, kh\u00e1ch s\u1ea1n sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 t\u1ea1o ra kho\u1ea3n thu nh\u1eadp \u0111\u00f3.<\/span>
\n 18. Thu nh\u1eadp v\u1ec1 ti\u00eau th\u1ee5 ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m sau khi \u0111\u00e3 tr\u1eeb chi ph\u00ed thu h\u1ed3i v\u00e0 chi ph\u00ed ti\u00eau th\u1ee5, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1eeb b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1eeb b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c, kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n 19. Kho\u1ea3n ti\u1ec1n ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ng ho\u00e1 \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u, th\u1ef1c nh\u1eadp kh\u1ea9u ph\u00e1t sinh trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb chi ph\u00ed trong n\u0103m quy\u1ebft to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ti\u1ec1n ho\u00e0n thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ng ho\u00e1 \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u, th\u1ef1c nh\u1eadp kh\u1ea9u ph\u00e1t sinh c\u1ee7a c\u00e1c n\u0103m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u00ec t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a n\u0103m quy\u1ebft to\u00e1n. Kho\u1ea3n thu nh\u1eadp n\u00e0y li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c, kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n 20. C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c chia t\u1eeb thu nh\u1eadp tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n 21. Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u1edf n\u01b0\u1edbc ngo\u00e0i. <\/span>
\n – Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh c\u1ee7a Vi\u1ec7t nam, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp theo qui \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0. M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 t\u00ednh v\u00e0 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i l\u00e0 25%, kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (n\u1ebfu c\u00f3) m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/span>
\n C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m qui \u0111\u1ecbnh v\u1ec1 k\u00ea khai, n\u1ed9p thu\u1ebf.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c m\u1ed9t lo\u1ea1i thu\u1ebf c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) \u1edf n\u01b0\u1edbc ngo\u00e0i, khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ti\u1ebfp nh\u1eadn \u0111\u1ea7u t\u01b0 tr\u1ea3 thay (k\u1ec3 c\u1ea3 thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e3i c\u1ed5 ph\u1ea7n), nh\u01b0ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp t\u00ednh theo qui \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p Vi\u1ec7t nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i theo lu\u1eadt ph\u00e1p c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 c\u0169ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t nam.<\/span>
\n H\u1ed3 s\u01a1 \u0111\u00ednh k\u00e8m khi k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m: <\/span>
\n + V\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n + B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp x\u00e1c nh\u1eadn. <\/span>
\n + T\u1edd khai thu\u1ebf thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p thu\u1ed9c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i (b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i);<\/span>
\n + Bi\u00ean b\u1ea3n quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p (n\u1ebfu c\u00f3); <\/span>
\n + X\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ch\u01b0a ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf (ho\u1eb7c \u0111ang ph\u00e1t sinh l\u1ed7), khi k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng n\u0103m, doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0 T\u1edd khai thu\u1ebf thu nh\u1eadp c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i (n\u1ed9p 1 b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00f3 \u0111\u00f3ng d\u1ea5u c\u1ee7a doanh nghi\u1ec7p). S\u1ed1 l\u1ed7 ph\u00e1t sinh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu nh\u1eadp ph\u00e1t sinh c\u1ee7a doanh nghi\u1ec7p trong n\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/span>
\n – Kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m ti\u1ebfp sau n\u0103m t\u00e0i ch\u00ednh ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c k\u00ea khai v\u00e0o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u00f9ng v\u1edbi n\u0103m ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1ea1i n\u01b0\u1edbc ngo\u00e0i n\u1ebfu doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf v\u00e0 ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i. <\/span>
\n \u0110\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u1edbi Vi\u1ec7t Nam, doanh nghi\u1ec7p Vi\u1ec7t nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo qui \u0111\u1ecbnh t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh.<\/span>
\n 22. Ca\u0301c khoa\u0309n thu nh\u00e2\u0323p nh\u00e2\u0323n \u0111\u01b0\u01a1\u0323c b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt t\u01b0\u0300 ca\u0301c ngu\u00f4\u0300n ta\u0300i tr\u01a1\u0323 tr\u1eeb kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 8.<\/span>
\n 23. C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n \u0110i\u1ec1u 8. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/span>
\n 2. 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>
\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; Thu nh\u00e2\u0323p t\u01b0\u0300 doanh thu b\u00e1n sa\u0309n ph\u00e2\u0309m trong th\u1eddi k\u1ef3 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m v\u00e0 thu nh\u1eadp t\u1eeb doanh thu b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u00ea\u0323 m\u01a1\u0301i l\u00e2\u0300n \u0111\u00e2\u0300u ti\u00ean a\u0301p du\u0323ng ta\u0323i Vi\u00ea\u0323t Nam, k\u1ec3 c\u1ea3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs). Th\u1eddi gian mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 m\u1ed9t (01) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u 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; ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m s\u1ea3n ph\u1ea9m; ng\u00e0y b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m; ng\u00e0y b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs).<\/span>
\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>
\n – C\u00f3 ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc;<\/span>
\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;<\/span>
\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.<\/span>
\n c) 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 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>
\n 4. 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>
\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 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\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>
\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>
\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>
\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>
\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>
\n 5. 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>
\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>
\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>
\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>
\n 6. 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 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf.<\/span>
\n V\u00ed d\u1ee5 9: 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>
\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 75 tri\u1ec7u \u0111\u1ed3ng [(100 tri\u1ec7u \u2013 (100 tri\u1ec7u x 25%)], doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi 75 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/span>
\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 87,5 tri\u1ec7u \u0111\u1ed3ng [100 tri\u1ec7u \u2013 (100 tri\u1ec7u x 25% x 50%)], doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi 87,5 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/span>
\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>
\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>
\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 theo m\u1ee9c thu\u1ebf su\u1ea5t 25% tr\u00ean s\u1ed1 ti\u1ec1n nh\u1eadn t\u00e0i tr\u1ee3 s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch.<\/span>
\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

\u0110i\u1ec1u 9. X\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7<\/span><\/strong><\/span>
\n 1. L\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch \u00e2m v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span>
\n 2. Doanh nghi\u1ec7p sau khi quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 b\u1ecb l\u1ed7 th\u00ec ph\u1ea3i chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo. Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7. <\/span>
\n Doanh nghi\u1ec7p t\u1ea1m th\u1eddi chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c qu\u00fd c\u1ee7a n\u0103m sau khi l\u1eadp t\u1edd khai t\u1ea1m n\u1ed9p qu\u00fd v\u00e0 chuy\u1ec3n ch\u00ednh th\u1ee9c v\u00e0o n\u0103m sau khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. <\/span>
\n V\u00ed d\u1ee5 10: N\u0103m 2011 DN A c\u00f3 ph\u00e1t sinh l\u1ed7 l\u00e0 10 t\u1ef7 \u0111\u1ed3ng, n\u0103m 2012 DN A c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 12 t\u1ef7 \u0111\u1ed3ng th\u00ec to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 ph\u00e1t sinh n\u0103m 2011 l\u00e0 10 t\u1ef7 \u0111\u1ed3ng, DN A ph\u1ea3i chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m 2012.<\/span>
\n V\u00ed d\u1ee5 11: N\u0103m 2011 DN B c\u00f3 ph\u00e1t sinh l\u1ed7 l\u00e0 20 t\u1ef7 \u0111\u1ed3ng, n\u0103m 2012 DN B c\u00f3 ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 15 t\u1ef7 \u0111\u1ed3ng th\u00ec:<\/span>
\n + DN B ph\u1ea3i chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 15 t\u1ef7 \u0111\u1ed3ng v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u0103m 2012;<\/span>
\n + S\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i 5 t\u1ef7 \u0111\u1ed3ng, DN B ph\u1ea3i theo d\u00f5i v\u00e0 chuy\u1ec3n to\u00e0n b\u1ed9 li\u00ean t\u1ee5c theo nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7 c\u1ee7a n\u0103m 2011 n\u00eau tr\u00ean v\u00e0o c\u00e1c n\u0103m ti\u1ebfp theo, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/span>
\n – Doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ed7 gi\u1eefa c\u00e1c qu\u00fd trong c\u00f9ng m\u1ed9t n\u0103m t\u00e0i ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 c\u1ee7a qu\u00fd tr\u01b0\u1edbc v\u00e0o c\u00e1c qu\u00fd ti\u1ebfp theo c\u1ee7a n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3. Khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 c\u1ee7a c\u1ea3 n\u0103m v\u00e0 chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7 theo quy \u0111\u1ecbnh n\u00eau tr\u00ean. <\/span>
\n – Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp chi\u0323u thu\u1ebf theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian chuy\u1ec3n l\u1ed7 c\u00f3 ph\u00e1t sinh ti\u1ebfp s\u1ed1 l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 ph\u00e1t sinh n\u00e0y (kh\u00f4ng bao g\u1ed3m s\u1ed1 l\u1ed7 c\u1ee7a k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n kh\u00e1c v\u1edbi s\u1ed1 l\u1ed7 do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u00ec s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n x\u00e1c \u0111\u1ecbnh theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan ki\u1ec3m tra, thanh tra nh\u01b0ng \u0111\u1ea3m b\u1ea3o chuy\u1ec3n l\u1ed7 to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7 theo quy \u0111\u1ecbnh.<\/span>
\n Qu\u00e1 th\u1eddi h\u1ea1n 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7, n\u1ebfu s\u1ed1 l\u1ed7 ph\u00e1t sinh ch\u01b0a chuy\u1ec3n h\u1ebft th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp sau.<\/span>
\n 3. Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu (k\u1ec3 c\u1ea3 giao, b\u00e1n doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc), s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. S\u1ed1 l\u1ed7 c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo n\u0103m ph\u00e1t sinh v\u00e0 b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00f9ng n\u0103m c\u1ee7a doanh nghi\u1ec7p sau khi chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ho\u1eb7c \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c chuy\u1ec3n v\u00e0o thu nh\u1eadp chi\u0323u thu\u1ebf c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp theo c\u1ee7a doanh nghi\u1ec7p sau khi chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/span>
\n \u0110i\u1ec1u 10. Tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p<\/span><\/strong><\/span>
\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>
\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>
\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>
\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>
\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 \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>
\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>
\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>
\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>
\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>
\n \u0110i\u1ec1u 11. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/strong><\/span>
\n 1. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 25%, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i.<\/span>
\n 2. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed t\u1ea1i Vi\u1ec7t Nam t\u1eeb 32% \u0111\u1ebfn 50%. C\u0103n c\u1ee9 v\u00e0o v\u1ecb tr\u00ed khai th\u00e1c, \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c v\u00e0 tr\u1eef l\u01b0\u1ee3ng m\u1ecf doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed g\u1eedi h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 cho t\u1eebng d\u1ef1 \u00e1n, t\u1eebng c\u01a1 s\u1edf kinh doanh. <\/span>
\n Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm (tr\u1eeb d\u1ea7u kh\u00ed) \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 50%; Tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao tr\u1edf l\u00ean \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 thu\u1ed9c danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 40%. <\/span>
\n T\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm t\u1ea1i kho\u1ea3n n\u00e0y bao g\u1ed3m: b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, wonfram, antimoan, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm.<\/span><\/p>\n

Ch\u01b0\u01a1ng III <\/span><\/strong><\/span>
\n N\u01a0I N\u1ed8P THU\u1ebe<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 12. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh<\/span><\/strong><\/span>
\n Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba b\u00e0n n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p \u1edf n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 \u1edf n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/span>
\n Vi\u1ec7c ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay c\u01a1 s\u1edf x\u00e2y d\u1ef1ng x\u00e2y d\u1ef1ng h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/span>
\n \u0110i\u1ec1u 13. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/strong><\/span>
\n S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh n\u1ed9p \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 nh\u00e2n (x) t\u1ef7 l\u1ec7 chi ph\u00ed c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi t\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p. <\/span>
\n T\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ef7 l\u1ec7 chi ph\u00ed gi\u1eefa t\u1ed5ng chi ph\u00ed c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi t\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p. T\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\"Th\u00f4ng<\/span>
\n S\u1ed1 li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m t\u00ednh thu\u1ebf do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho c\u00e1c n\u0103m sau. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng, s\u1ed1 li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 chi ph\u00ed c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2008 v\u00e0 t\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1ed5n \u0111\u1ecbnh t\u1eeb n\u0103m 2009 tr\u1edf \u0111i. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u00e0nh l\u1eadp th\u00eam ho\u1eb7c thu h\u1eb9p c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 chi ph\u00ed cho k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo t\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean. <\/span>
\n \u0110\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00e1c doanh nghi\u1ec7p h\u1ea1ch to\u00e1n to\u00e0n ng\u00e0nh c\u00f3 thu nh\u1eadp ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh th\u00ec n\u1ed9p thu\u1ebf t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u00f3.<\/span><\/p>\n

Ch\u01b0\u01a1ng IV<\/span><\/strong><\/span>
\n THU NH\u1eacP T\u1eea CHUY\u1ec2N NH\u01af\u1ee2NG V\u1ed0N, <\/span><\/strong><\/span>
\n CHUY\u1ec2N NH\u01af\u1ee2NG CH\u1ee8NG KHO\u00c1N<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 14. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/span><\/strong><\/span>
\n 1. Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/span>
\n Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 v\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea7u t\u01b0 cho m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00e1n to\u00e0n b\u1ed9 doanh nghi\u1ec7p). Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00f4ng nh\u1eadn b\u1eb1ng ti\u1ec1n m\u00e0 nh\u1eadn b\u1eb1ng t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c (c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9…) c\u00f3 ph\u00e1t sinh thu nh\u1eadp th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9\u2026\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn t\u00e0i s\u1ea3n.<\/span>
\n 2. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf:<\/span>
\n a) Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/span><\/p>\n

\"Th\u00f4ng<\/span>
\n Trong \u0111\u00f3:<\/span>
\n – Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf m\u00e0 b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng thu \u0111\u01b0\u1ee3c theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n quy \u0111\u1ecbnh vi\u1ec7c thanh to\u00e1n theo h\u00ecnh th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm th\u00ec doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng bao g\u1ed3m l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng quy \u0111\u1ecbnh gi\u00e1 thanh to\u00e1n ho\u1eb7c c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 thanh to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n ki\u1ec3m tra v\u00e0 \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p trong doanh nghi\u1ec7p m\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p n\u00e0y kh\u00f4ng ph\u00f9 h\u1ee3p theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00ec c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh l\u1ea1i to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n v\u1ed1n g\u00f3p chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n C\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1a v\u00e0o t\u00e0i li\u1ec7u \u0111i\u1ec1u tra c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u0103n c\u1ee9 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u1edf c\u00f9ng th\u1eddi gian, c\u00f9ng t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1eb7c c\u00e1c h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u01b0\u01a1ng t\u1ef1 t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u00f9 h\u1ee3p th\u00ec \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo gi\u00e1 th\u1ea9m \u0111\u1ecbnh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span>
\n – Gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span>
\n + N\u1ebfu l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p th\u00e0nh l\u1eadp doanh nghi\u1ec7p l\u00e0 gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p tr\u00ean c\u01a1 s\u1edf s\u1ed5 s\u00e1ch, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean tham gia \u0111\u1ea7u t\u01b0 v\u1ed1n ho\u1eb7c tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh x\u00e1c nh\u1eadn, ho\u1eb7c k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i. <\/span>
\n + N\u1ebfu l\u00e0 ph\u1ea7n v\u1ed1n do mua l\u1ea1i th\u00ec gi\u00e1 mua l\u00e0 gi\u00e1 tr\u1ecb v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m mua, Gi\u00e1 mua \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p, ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 (\u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn) c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n – Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 ch\u1ee9ng t\u1eeb, ho\u00e1 \u0111\u01a1n h\u1ee3p ph\u00e1p. Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng ph\u00e1t sinh \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c m\u1ed9t c\u01a1 quan c\u00f4ng ch\u1ee9ng ho\u1eb7c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u1ee7a n\u01b0\u1edbc c\u00f3 chi ph\u00ed ph\u00e1t sinh x\u00e1c nh\u1eadn v\u00e0 ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ecbch ra ti\u1ebfng Vi\u1ec7t (c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n).<\/span>
\n Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng bao g\u1ed3m: chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng; c\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng; c\u00e1c chi ph\u00ed giao d\u1ecbch, \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/span>
\n V\u00ed d\u1ee5 12: Doanh nghi\u1ec7p A g\u00f3p 400 t\u1ef7 \u0111\u1ed3ng g\u1ed3m 320 t\u1ef7 \u0111\u1ed3ng l\u00e0 gi\u00e1 tr\u1ecb nh\u00e0 x\u01b0\u1edfng v\u00e0 80 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p li\u00ean doanh s\u1ea3n xu\u1ea5t gi\u1ea5y v\u1ec7 sinh sau \u0111\u00f3 doanh nghi\u1ec7p A chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p n\u00eau tr\u00ean cho doanh nghi\u1ec7p B v\u1edbi gi\u00e1 l\u00e0 550 t\u1ef7 \u0111\u1ed3ng. V\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p A t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 400 t\u1ef7 \u0111\u1ed3ng, chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 70 t\u1ef7 \u0111\u1ed3ng. Thu nh\u1eadp \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 80 t\u1ef7 \u0111\u1ed3ng (550 – 400 – 70).<\/span>
\n b) Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 k\u00ea khai v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/span>
\n c) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam m\u00e0 t\u1ed5 ch\u1ee9c n\u00e0y kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Doanh nghi\u1ec7p (g\u1ecdi chung l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i) c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh, k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u0169ng l\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam n\u01a1i c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u1ed1n c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n Vi\u1ec7c k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf . <\/span>
\n \u0110i\u1ec1u 15. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/span><\/strong><\/span>
\n 1. Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/span>
\n Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u1ed5 ph\u1ea7n th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u00e0 m\u1ec7nh gi\u00e1 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty c\u1ed5 ph\u1ea7n ti\u1ebfn h\u00e0nh chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp m\u00e0 th\u1ef1c hi\u1ec7n ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp n\u1ebfu ph\u00e1t sinh thu nh\u1eadp th\u00ec ph\u1ea7n thu nh\u1eadp n\u00e0y ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kh\u00f4ng nh\u1eadn b\u1eb1ng ti\u1ec1n m\u00e0 nh\u1eadn b\u1eb1ng t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c (c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9…) c\u00f3 ph\u00e1t sinh thu nh\u1eadp th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9\u2026\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn t\u00e0i s\u1ea3n.<\/span>
\n 2. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf:<\/span>
\n Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n trong k\u1ef3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n tr\u1eeb (-) gi\u00e1 mua c\u1ee7a ch\u1ee9ng kho\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng, tr\u1eeb (-) c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n – Gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n + \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft v\u00e0 ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft nh\u01b0ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch t\u1ea1i trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n th\u00ec gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf b\u00e1n ch\u1ee9ng kho\u00e1n (l\u00e0 gi\u00e1 kh\u1edbp l\u1ec7nh ho\u1eb7c gi\u00e1 tho\u1ea3 thu\u1eadn) theo th\u00f4ng b\u00e1o c\u1ee7a S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n, trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/span>
\n + \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00e1c c\u00f4ng ty kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean th\u00ec gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n – Gi\u00e1 mua c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n + \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft v\u00e0 ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft nh\u01b0ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch t\u1ea1i trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n th\u00ec gi\u00e1 mua ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 th\u1ef1c mua ch\u1ee9ng kho\u00e1n (l\u00e0 gi\u00e1 kh\u1edbp l\u1ec7nh ho\u1eb7c gi\u00e1 tho\u1ea3 thu\u1eadn) theo th\u00f4ng b\u00e1o c\u1ee7a S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n, trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/span>
\n + \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n mua th\u00f4ng qua \u0111\u1ea5u gi\u00e1 th\u00ec gi\u00e1 mua ch\u1ee9ng kho\u00e1n l\u00e0 m\u1ee9c gi\u00e1 ghi tr\u00ean th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 tr\u00fang \u0111\u1ea5u gi\u00e1 c\u1ed5 ph\u1ea7n c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u1ea5u gi\u00e1 c\u1ed5 ph\u1ea7n v\u00e0 gi\u1ea5y n\u1ed9p ti\u1ec1n.<\/span>
\n + \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean: gi\u00e1 mua ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n – Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 ch\u1ee9ng t\u1eeb, ho\u00e1 \u0111\u01a1n h\u1ee3p ph\u00e1p. <\/span>
\n Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng bao g\u1ed3m: chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng; C\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng; Ph\u00ed l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a U\u1ef7 ban ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u00e0 ch\u1ee9ng t\u1eeb thu c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n; Ph\u00ed \u1ee7y th\u00e1c ch\u1ee9ng kho\u00e1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb thu c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c; C\u00e1c chi ph\u00ed giao d\u1ecbch, \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/span>
\n Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 k\u00ea khai v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/span><\/p>\n

Ch\u01b0\u01a1ng V<\/span><\/strong><\/span>
\n THU NH\u1eacP T\u1eea CHUY\u1ec2N NH\u01af\u1ee2NG B\u1ea4T \u0110\u1ed8NG S\u1ea2N<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 16. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/span><\/strong><\/span>
\n 1. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m: Doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf, m\u1ecdi ng\u00e0nh ngh\u1ec1 c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; Doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i \u0111\u1ea5t.<\/span>
\n 2. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t (g\u1ed3m c\u1ea3 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n g\u1eafn v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt); Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 hay kh\u00f4ng c\u00f3 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, k\u1ec3 c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u00f3 n\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n khi chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 hay kh\u00f4ng c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u00e1c t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng nh\u00e0 \u1edf.<\/span>
\n Thu nh\u1eadp t\u1eeb cho thu\u00ea l\u1ea1i \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ec9 cho thu\u00ea nh\u00e0, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac tr\u00ean \u0111\u1ea5t.<\/span>
\n \u0110i\u1ec1u 17. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/strong> <\/span>
\n C\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/span>
\n Thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng (=) thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb (-) c\u00e1c kho\u1ea3n l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/span>
\n 1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span>
\n Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u1eeb gi\u00e1 v\u1ed1n c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span>
\n a) Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span>
\n a.1) Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam n\u1ebfu c\u00f3). <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec t\u00ednh theo gi\u00e1 \u0111\u1ea5t do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span>
\n – Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean b\u00e1n b\u00e0n giao b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho b\u00ean mua, kh\u00f4ng ph\u1ee5 thu\u1ed9c vi\u1ec7c b\u00ean mua \u0111\u00e3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, x\u00e1c l\u1eadp quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t, cho thu\u00ea \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea, c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng, c\u1ee5 th\u1ec3:<\/span>
\n + Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng m\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn (bao g\u1ed3m c\u1ea3 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc c\u1ee7a ph\u1ea7n d\u1ef1 to\u00e1n h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ch\u01b0a ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn) th\u00ec doanh nghi\u1ec7p k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p theo doanh thu tr\u1eeb chi ph\u00ed.<\/span>
\n + Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng m\u00e0 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu th\u00ec doanh nghi\u1ec7p k\u00ea khai t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu thu \u0111\u01b0\u1ee3c ti\u1ec1n v\u00e0 doanh thu n\u00e0y ch\u01b0a ph\u1ea3i t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m.<\/span>
\n + Khi b\u00e0n giao b\u1ea5t \u0111\u1ed9ng s\u1ea3n, doanh nghi\u1ec7p quy\u1ebft to\u00e1n l\u1ea1i s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba. <\/span>
\n a.2) Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n. Vi\u1ec7c ch\u1ecdn h\u00ecnh th\u1ee9c doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea3m b\u1ea3o ho\u00e0n th\u00e0nh c\u00e1c tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o c\u00e1c ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean thu\u00ea l\u1ea1i \u0111\u1ea5t cho h\u1ebft th\u1eddi h\u1ea1n cho thu\u00ea l\u1ea1i \u0111\u1ea5t. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u00ea b\u00ean thu\u00ea tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eebng n\u0103m mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc chia (:) s\u1ed1 n\u0103m b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc n\u0103m 2012 doanh nghi\u1ec7p c\u00f3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t thu ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m v\u00e0 \u0111\u00e3 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf theo h\u00ecnh th\u1ee9c ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc, n\u1ebfu \u0111\u1ebfn n\u0103m 2012 doanh nghi\u1ec7p v\u1eabn c\u00f2n trong th\u1eddi h\u1ea1n cho thu\u00ea l\u1ea1i \u0111\u1ea5t th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf ph\u00e2n b\u1ed5 h\u00e0ng n\u0103m ho\u1eb7c theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n cho s\u1ed1 n\u0103m c\u00f2n l\u1ea1i c\u1ee7a th\u1eddi h\u1ea1n cho thu\u00ea l\u1ea1i \u0111\u1ea5t. <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay \u0111\u1ec3 thay th\u1ebf cho vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m n\u1ebfu c\u00f3 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do c\u00e1c b\u00ean tho\u1ea3 thu\u1eadn. <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n k\u00ea bi\u00ean b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 tho\u1ea3 thu\u1eadn ho\u1eb7c gi\u00e1 do H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh.<\/span>
\n Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i ti\u1ebft a2 ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc n\u00eau t\u1ea1i ti\u1ebft a1 \u0111i\u1ec3m n\u00e0y.<\/span>
\n b) Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n: <\/span>
\n b.1) Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh chi ph\u00ed:<\/span>
\n – C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong k\u1ef3 t\u00ednh thu\u1ebf ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf. <\/span>
\n – Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ea7n theo ti\u1ebfn \u0111\u1ed9 ho\u00e0n th\u00e0nh th\u00ec c\u00e1c kho\u1ea3n chi ph\u00ed chung s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n, chi ph\u00ed tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng cho ph\u1ea7n d\u1ef1 \u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo m2 \u0111\u1ea5t chuy\u1ec3n quy\u1ec1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a di\u1ec7n t\u00edch \u0111\u1ea5t chuy\u1ec3n quy\u1ec1n; bao g\u1ed3m: Chi ph\u00ed \u0111\u01b0\u1eddng giao th\u00f4ng n\u1ed9i b\u1ed9; khu\u00f4n vi\u00ean c\u00e2y xanh; chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng c\u1ea5p, tho\u00e1t n\u01b0\u1edbc; tr\u1ea1m bi\u1ebfn th\u1ebf \u0111i\u1ec7n; chi ph\u00ed b\u1ed3i th\u01b0\u1eddng v\u1ec1 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t; Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 kinh ph\u00ed t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t c\u00f2n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, c\u00e1c chi ph\u00ed kh\u00e1c \u0111\u1ea7u t\u01b0 tr\u00ean \u0111\u1ea5t li\u00ean quan \u0111\u1ebfn chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n quy\u1ec1n thu\u00ea \u0111\u1ea5t.<\/span>
\n Vi\u1ec7c ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed tr\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

\"Th\u00f4ng<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t ph\u1ea7n di\u1ec7n t\u00edch c\u1ee7a d\u1ef1 \u00e1n kh\u00f4ng chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c th\u00ec c\u00e1c kho\u1ea3n chi ph\u00ed chung n\u00eau tr\u00ean c\u0169ng ph\u00e2n b\u1ed5 cho c\u1ea3 ph\u1ea7n di\u1ec7n t\u00edch n\u00e0y \u0111\u1ec3 theo d\u00f5i, h\u1ea1ch to\u00e1n, k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng k\u00e9o d\u00e0i trong nhi\u1ec1u n\u0103m v\u00e0 ch\u1ec9 quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khi to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c ho\u00e0n t\u1ea5t th\u00ec khi t\u1ed5ng h\u1ee3p chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 chuy\u1ec3n quy\u1ec1n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ea1m ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u1ea7u t\u01b0 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh theo t\u1ef7 l\u1ec7 di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 chuy\u1ec3n quy\u1ec1n theo c\u00f4ng th\u1ee9c n\u00eau tr\u00ean v\u00e0 tr\u00edch tr\u01b0\u1edbc c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Sau khi ho\u00e0n t\u1ea5t qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, doanh nghi\u1ec7p t\u00ednh to\u00e1n, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ph\u1ea7n chi ph\u00ed \u0111\u1ea7u t\u01b0 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u00e3 t\u1ea1m ph\u00e2n b\u1ed5 v\u00e0 tr\u00edch tr\u01b0\u1edbc cho ph\u1ea7n di\u1ec7n t\u00edch \u0111\u00e3 chuy\u1ec3n quy\u1ec1n cho ph\u00f9 h\u1ee3p v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng. Tr\u01b0\u1eddng h\u1ee3p khi \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh; n\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p ch\u01b0a \u0111\u1ee7 th\u00ec doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu theo quy \u0111\u1ecbnh.<\/span>
\n b.2) Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/span>
\n – Gi\u00e1 v\u1ed1n c\u1ee7a \u0111\u1ea5t chuy\u1ec3n quy\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n g\u1ed1c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u1ee5 th\u1ec3 nh\u01b0 sau: <\/span>
\n + \u0110\u1ed1i v\u1edbi \u0111\u1ea5t Nh\u00e0 n\u01b0\u1edbc giao c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n cho thu\u00ea \u0111\u1ea5t th\u00ec gi\u00e1 v\u1ed1n l\u00e0 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, s\u1ed1 ti\u1ec1n cho thu\u00ea \u0111\u1ea5t th\u1ef1c n\u1ed9p Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; <\/span>
\n + \u0110\u1ed1i v\u1edbi \u0111\u1ea5t nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n h\u1ee3p ph\u00e1p khi nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n h\u1ee3p ph\u00e1p th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 do U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span>
\n + \u0110\u1ed1i v\u1edbi \u0111\u1ea5t c\u00f3 ngu\u1ed3n g\u1ed1c do g\u00f3p v\u1ed1n th\u00ec gi\u00e1 v\u1ed1n l\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t theo bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n khi g\u00f3p v\u1ed1n;<\/span>
\n + Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u1ed5i c\u00f4ng tr\u00ecnh l\u1ea5y \u0111\u1ea5t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u00e3 \u0111\u1ed5i, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span>
\n + Gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t;<\/span>
\n + \u0110\u1ed1i v\u1edbi \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p c\u00f3 ngu\u1ed3n g\u1ed1c do th\u1eeba k\u1ebf theo ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1; do \u0111\u01b0\u1ee3c cho, bi\u1ebfu, t\u1eb7ng m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n th\u00ec x\u00e1c \u0111\u1ecbnh theo gi\u00e1 c\u00e1c lo\u1ea1i \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng khung gi\u00e1 c\u00e1c lo\u1ea1i \u0111\u1ea5t do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1eeba k\u1ebf, cho, bi\u1ebfu, t\u1eb7ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf, cho, bi\u1ebfu, t\u1eb7ng tr\u01b0\u1edbc n\u0103m 1994 th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 c\u00e1c lo\u1ea1i \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh n\u0103m 1994 c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng khung gi\u00e1 c\u00e1c lo\u1ea1i \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/CP ng\u00e0y 17 th\u00e1ng 8 n\u0103m 1994 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n + \u0110\u1ed1i v\u1edbi \u0111\u1ea5t th\u1ebf ch\u1ea5p b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay, \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n th\u00ec gi\u00e1 v\u1ed1n \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c \u0111i\u1ec3m n\u00eau tr\u00ean.<\/span>
\n – Chi ph\u00ed \u0111\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i v\u1ec1 \u0111\u1ea5t. <\/span>
\n – Chi ph\u00ed \u0111\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i v\u1ec1 hoa m\u00e0u.<\/span>
\n – \u00acChi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 chi ph\u00ed t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n C\u00e1c kho\u1ea3n chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, \u0111\u1ec1n b\u00f9, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 chi ph\u00ed t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 n\u00eau tr\u00ean n\u1ebfu kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp B\u1ea3ng k\u00ea ghi r\u00f5: t\u00ean; \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi nh\u1eadn; s\u1ed1 ti\u1ec1n \u0111\u1ec1n b\u00f9, h\u1ed7 tr\u1ee3; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c Ch\u00ednh quy\u1ec1n ph\u01b0\u1eddng, x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec1n b\u00f9, h\u1ed7 tr\u1ee3 x\u00e1c nh\u1eadn theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t.<\/span>
\n – C\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn c\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span>
\n – Chi ph\u00ed c\u1ea3i t\u1ea1o \u0111\u1ea5t, san l\u1ea5p m\u1eb7t b\u1eb1ng.<\/span>
\n – Chi ph\u00ed \u0111\u1ea7u t\u00ac\u01b0 x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng nh\u01b0 \u0111\u01b0\u1eddng giao th\u00f4ng, \u0111i\u1ec7n, c\u1ea5p n\u01b0\u1edbc, tho\u00e1t n\u01b0\u1edbc, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng\u2026<\/span>
\n – Gi\u00e1 tr\u1ecb k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac c\u00f3 tr\u00ean \u0111\u1ea5t.<\/span>
\n – C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang c\u00e1c kho\u1ea3n chi ph\u00ed. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c chi ph\u00ed c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u00ec chi ph\u00ed chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n ho\u1eb7c thanh to\u00e1n b\u1eb1ng ngu\u1ed3n v\u1ed1n kh\u00e1c.<\/span>
\n 2. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 25%.<\/span>
\n 3. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p:<\/span>
\n S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 25%.<\/span>
\n Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf. Kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i; th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng VI Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u1ecb l\u1ed7 th\u00ec kho\u1ea3n l\u1ed7 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 thu nh\u1eadp kh\u00e1c m\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1c n\u0103m sau (n\u1ebfu c\u00f3). Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 5 n\u0103m li\u00ean t\u1ee5c, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/span>
\n H\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00e1t sinh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u0103n c\u1ee9 l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/span>
\n 4. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay \u0111\u1ec3 thay th\u1ebf cho vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng khi \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n \u0111\u1ea5u gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay th\u00ec s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. Sau khi thanh to\u00e1n c\u00e1c kho\u1ea3n tr\u00ean, s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c tr\u1ea3 cho c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh \u0111\u00e3 th\u1ebf ch\u1ea5p b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ebf ch\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 thu h\u1ed3i v\u1ed1n n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) v\u1ed1n vay ph\u1ea3i tr\u1ea3 theo h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ed9ng (+) chi ph\u00ed l\u00e3i vay ch\u01b0a tr\u1ea3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ph\u00e1t m\u00e3i b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ebf ch\u1ea5p theo h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng c\u1ed9ng (+) c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/span>
\n 5. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thi h\u00e0nh \u00e1n b\u00e1n \u0111\u1ea5u gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n th\u00ec s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 k\u00ea bi\u00ean, \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n. T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n k\u00ea khai, kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb ghi r\u00f5 k\u00ea khai, n\u1ed9p thu\u1ebf thay v\u1ec1 b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o thi h\u00e0nh \u00e1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thi h\u00e0nh \u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o thi h\u00e0nh \u00e1n n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) s\u1ed1 ti\u1ec1n n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ee3 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a To\u00e0 \u00e1n \u0111\u1ec3 thi h\u00e0nh \u00e1n c\u1ed9ng (+) c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/span><\/p>\n

Ch\u01b0\u01a1ng VI<\/span><\/strong><\/span>
\n \u01afU \u0110\u00c3I THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 18. \u0110i\u1ec1u ki\u1ec7n, nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/strong><\/span>
\n 1. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p: C\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh v\u00e0 \u0111\u0103ng k\u00fd, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo k\u00ea khai. <\/span>
\n 2. Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span>
\n a) Trong th\u1eddi gian \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (bao g\u1ed3m m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, m\u1ee9c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf ri\u00eang.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec ph\u1ea7n thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u01b0u \u0111\u00e3i thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp kh\u00e1c) nh\u00e2n (x) v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u01b0u \u0111\u00e3i thu\u1ebf so v\u1edbi t\u1ed5ng doanh thu ho\u1eb7c t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf. <\/span>
\n b) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd kinh doanh doanh l\u1ea7n \u0111\u1ea7u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: <\/span>
\n b.1) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n b.2) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp do chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi nh\u01b0ng t\u00e0i s\u1ea3n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ng\u00e0nh ngh\u1ec1 kinh doanh … v\u1eabn k\u1ebf th\u1eeba c\u1ee7a doanh nghi\u1ec7p c\u0169 \u0111\u1ec3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh). <\/span>
\n b.3) Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1edbi th\u00e0nh l\u1eadp m\u00e0 ch\u1ee7 doanh nghi\u1ec7p l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh c\u00e1 th\u1ec3 v\u00e0 kh\u00f4ng c\u00f3 thay \u0111\u1ed5i v\u1ec1 ng\u00e0nh ngh\u1ec1 kinh doanh tr\u01b0\u1edbc \u0111\u00e2y.<\/span>
\n b.4) Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, C\u00f4ng ty h\u1ee3p danh, C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, C\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c H\u1ee3p t\u00e1c x\u00e3 m\u1edbi th\u00e0nh l\u1eadp m\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt l\u00e0 ng\u01b0\u1eddi c\u00f3 s\u1ed1 v\u1ed1n g\u00f3p cao nh\u1ea5t \u0111\u00e3 tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi vai tr\u00f2 l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, th\u00e0nh vi\u00ean h\u1ee3p danh ho\u1eb7c ng\u01b0\u1eddi c\u00f3 s\u1ed1 v\u1ed1n g\u00f3p cao nh\u1ea5t trong c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c \u0111\u00e3 gi\u1ea3i th\u1ec3 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c 12 th\u00e1ng t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p c\u0169 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi.<\/span>
\n c) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 t\u1eadp h\u1ee3p c\u00e1c \u0111\u1ec1 xu\u1ea5t b\u1ecf v\u1ed1n trung v\u00e0 d\u00e0i h\u1ea1n \u0111\u1ec3 ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi m\u01b0\u1eddi l\u0103m (15) t\u1ef7 \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 kh\u00f4ng thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n th\u00ec h\u1ed3 s\u01a1 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb m\u01b0\u1eddi l\u0103m (15) t\u1ef7 \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u1ebfn d\u01b0\u1edbi ba tr\u0103m (300) t\u1ef7 \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 kh\u00f4ng thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n th\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0 l\u00e0m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 theo m\u1eabu t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 c\u1ea5p t\u1ec9nh.<\/span>
\n 3. Vi\u1ec7c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh nh\u01b0ng s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i. Doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u1ef1c hi\u1ec7n b\u1ed5 sung ng\u00e0nh ngh\u1ec1 kinh doanh, b\u1ed5 sung quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng kinh doanh (\u0111\u1ea7u t\u01b0 l\u1eafp \u0111\u1eb7t d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t m\u1edbi, m\u1edf r\u1ed9ng quy m\u00f4…) th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a ng\u00e0nh ngh\u1ec1 b\u1ed5 sung, quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng b\u1ed5 sung kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n 4. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 n\u1ebfu c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 ngo\u00e0i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/span>
\n 5. Trong c\u00f9ng m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf n\u1ebfu c\u00f3 m\u1ed9t kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn m\u1ed9t trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 l\u1ee3i nh\u1ea5t.<\/span>
\n 6. Trong th\u1eddi gian \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, n\u1ebfu trong n\u0103m t\u00ednh thu\u1ebf m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i trong n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3 m\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1ee9c thu\u1ebf su\u1ea5t 25%.<\/span>
\n 7. Tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf b\u1ecb l\u1ed7, ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf, thu nh\u1eadp kh\u00e1c c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh (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, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n (kh\u00f4ng g\u1eafn li\u1ec1n v\u1edbi chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n quy\u1ec1n thu\u00ea \u0111\u1ea5t); thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) c\u00f3 thu nh\u1eadp (ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) th\u00ec doanh nghi\u1ec7p b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu nh\u1eadp do doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc, doanh nghi\u1ec7p \u0111ang b\u1ecb l\u1ed7 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7) th\u00ec doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n l\u1ed7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu nh\u1eadp. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c l\u1ed7 c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u00ec doanh nghi\u1ec7p chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc sau \u0111\u00f3 v\u1eabn c\u00f2n l\u1ed7 th\u00ec chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (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, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n (kh\u00f4ng g\u1eafn li\u1ec1n v\u1edbi chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n quy\u1ec1n thu\u00ea \u0111\u1ea5t); thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt). Sau khi chuy\u1ec3n l\u1ed7 theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean n\u1ebfu doanh nghi\u1ec7p c\u00f2n ph\u00e1t sinh l\u1ed7 v\u00e0 l\u00e3i c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c nhau (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, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n (kh\u00f4ng g\u1eafn li\u1ec1n v\u1edbi chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n quy\u1ec1n thu\u00ea \u0111\u1ea5t); thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu nh\u1eadp. Ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i sau khi b\u00f9 tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng c\u00f2n thu nh\u1eadp.<\/span>
\n V\u00ed d\u1ee5 13: Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2012, DN A c\u00f3 ph\u00e1t sinh:<\/span>
\n – L\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 1 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n – L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 1 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n – L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n (thu nh\u1eadp kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh) l\u00e0 2 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p n\u00e0y DN A \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn b\u00f9 tr\u1eeb gi\u1eefa l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m v\u00e0 l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh ho\u1eb7c l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n; ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i s\u1ebd n\u1ed9p thu\u1ebf TNDN theo thu\u1ebf su\u1ea5t c\u1ee7a ph\u1ea7n c\u00f3 thu nh\u1eadp.<\/span>
\n C\u1ee5 th\u1ec3: B\u00f9 tr\u1eeb l\u1ed7 1 t\u1ef7 \u0111\u1ed3ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m v\u1edbi l\u00e3i 1 t\u1ef7 \u0111\u1ed3ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/span>
\n => DN c\u00f2n thu nh\u1eadp l\u00e0 2 t\u1ef7 \u0111\u1ed3ng v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 25% (2 t\u1ef7 \u0111\u1ed3ng x 25%).<\/span>
\n V\u00ed d\u1ee5 14: Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2012, DN B c\u00f3 ph\u00e1t sinh:<\/span>
\n – L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 2 t\u1ef7 \u0111\u1ed3ng (ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111ang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 10%).<\/span>
\n – L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 2 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n – L\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n (thu nh\u1eadp kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh) l\u00e0 1 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n K\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2011, DN B c\u00f3 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh l\u00e0 1 t\u1ef7 \u0111\u1ed3ng th\u00ec khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m 2012, DN B ph\u1ea3i th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 nh\u01b0 sau: <\/span>
\n C\u1ee5 th\u1ec3: <\/span>
\n – B\u00f9 tr\u1eeb gi\u1eefa l\u00e3i v\u00e0 l\u1ed7 ph\u00e1t sinh trong n\u0103m 2012: doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn b\u00f9 tr\u1eeb l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh c\u00f2n l\u00e3i l\u00e0 (2 t\u1ef7 – 1 t\u1ef7) = 1 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n – Chuy\u1ec3n l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh n\u0103m 2011 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh n\u0103m 2012: (1 t\u1ef7 – 1 t\u1ef7 = 0 t\u1ef7)<\/span>
\n – K\u00ea khai, t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf: <\/span>
\n 2 t\u1ef7 \u0111\u1ed3ng x 10% = 200 tri\u1ec7u \u0111\u1ed3ng <\/span>
\n => Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p l\u00e0: 200 tri\u1ec7u \u0111\u1ed3ng<\/span>
\n V\u00ed d\u1ee5 15: Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2012, DN C c\u00f3 ph\u00e1t sinh:<\/span>
\n – L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 2 t\u1ef7 \u0111\u1ed3ng (ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111ang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 10% ).<\/span>
\n – L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 2 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n – L\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n (thu nh\u1eadp kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh) l\u00e0 1 t\u1ef7 \u0111\u1ed3ng.<\/span>
\n K\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2011, DN C c\u00f3 l\u1ed7 l\u00e0 2 t\u1ef7 \u0111\u1ed3ng tuy nhi\u00ean doanh nghi\u1ec7p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c kho\u1ea3n l\u1ed7 n\u00e0y l\u00e0 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0o do v\u1eady DN C ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111ang \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i tr\u01b0\u1edbc (ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m).<\/span>
\n C\u1ee5 th\u1ec3: – B\u00f9 tr\u1eeb gi\u1eefa l\u00e3i v\u00e0 l\u1ed7 ph\u00e1t sinh n\u0103m 2012: doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn b\u00f9 tr\u1eeb l\u1ed7 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh c\u00f2n l\u00e3i l\u00e0 (2 t\u1ef7 – 1 t\u1ef7) = 1 t\u1ef7 \u0111\u1ed3ng<\/span>
\n – Chuy\u1ec3n l\u1ed7 c\u1ee7a n\u0103m 2011 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m n\u0103m 2012: 2 t\u1ef7 – 2 t\u1ef7 = 0 t\u1ef7<\/span>
\n K\u00ea khai n\u1ed9p thu\u1ebf TNDN v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 25% c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf, c\u1ee5 th\u1ec3: 1 t\u1ef7 x 25% = 250 tri\u1ec7u \u0111\u1ed3ng. <\/span>
\n 8. Vi\u1ec7c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi: <\/span>
\n a) C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed v\u00e0 t\u00e0i nguy\u00ean qu\u00ed hi\u1ebfm kh\u00e1c.<\/span>
\n c) Thu nh\u1eadp t\u1eeb kinh doanh tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng, c\u00e1 c\u01b0\u1ee3c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n d) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n.<\/span>
\n e) Thu nh\u1eadp t\u1eeb kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng 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>
\n 9. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p b\u1ecb chuy\u1ec3n \u0111\u1ed5i, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho th\u1eddi gian c\u00f2n l\u1ea1i n\u1ebfu ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n 10. Doanh nghi\u1ec7p trong th\u1eddi gian \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra ki\u1ec3m tra ph\u00e1t hi\u1ec7n:<\/span>
\n – T\u0103ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf so v\u1edbi \u0111\u01a1n v\u1ecb t\u1ef1 k\u00ea khai (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a k\u00ea khai \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf) th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n (bao g\u1ed3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u0103ng th\u00eam v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u00e3 k\u00ea khai nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i). <\/span>
\n – Gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf so v\u1edbi \u0111\u01a1n v\u1ecb t\u1ef1 k\u00ea khai th\u00ec doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n. <\/span>
\n – Tu\u1ef3 theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m c\u1ee7a doanh nghi\u1ec7p, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n \u0110i\u1ec1u 19. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/span><\/strong><\/span>
\n 1. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong th\u1eddi h\u1ea1n m\u01b0\u1eddi l\u0103m n\u0103m (15 n\u0103m) \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span>
\n a) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \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 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7. <\/span>
\n b) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7; <\/span>
\n c) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c:<\/span>
\n – C\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7;<\/span>
\n – \u0110\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng c\u1ea5p tho\u00e1t n\u01b0\u1edbc; c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft; c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng; s\u00e2n bay, nh\u00e0 ga v\u00e0 c\u00f4ng tr\u00ecnh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng kh\u00e1c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh;<\/span>
\n – S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m.<\/span>
\n 2. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y thu\u1ed9c lo\u1ea1i d\u1ef1 \u00e1n c\u00f3 quy m\u00f4 l\u1edbn, c\u00f4ng ngh\u1ec7 cao ho\u1eb7c m\u1edbi c\u1ea7n \u0111\u1eb7c bi\u1ec7t thu h\u00fat \u0111\u1ea7u t\u01b0 th\u00ec th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u00eam nh\u01b0ng t\u1ed5ng th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% kh\u00f4ng qu\u00e1 30 n\u0103m theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u0103n c\u1ee9 theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 3. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span>
\n a) Ph\u1ea7n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n ho\u00e1, th\u1ec3 thao v\u00e0 m\u00f4i tr\u01b0\u1eddng (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1). <\/span>
\n Danh m\u1ee5c chi ti\u1ebft c\u00e1c ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo danh m\u1ee5c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span>
\n b) Ph\u1ea7n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Xu\u1ea5t b\u1ea3n. <\/span>
\n Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n bao g\u1ed3m c\u00e1c l\u0129nh v\u1ef1c xu\u1ea5t b\u1ea3n, in v\u00e0 ph\u00e1t h\u00e0nh xu\u1ea5t b\u1ea3n ph\u1ea9m theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Xu\u1ea5t b\u1ea3n.<\/span>
\n Xu\u1ea5t b\u1ea3n ph\u1ea9m th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt Xu\u1ea5t b\u1ea3n v\u00e0 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 111\/2005\/N\u0110-CP ng\u00e0y 26\/8\/2005 c\u1ee7a Ch\u00ednh ph\u1ee7. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Xu\u1ea5t b\u1ea3n, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 111\/2005\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c xu\u1ea5t b\u1ea3n c\u00f3 s\u1ef1 thay \u0111\u1ed5i th\u00ec \u00e1p d\u1ee5ng theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u01b0\u01a1ng \u1ee9ng, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c v\u0103n b\u1ea3n n\u00e0y.<\/span>
\n 4. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% trong th\u1eddi gian m\u01b0\u1eddi n\u0103m (10 n\u0103m) \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7. <\/span>
\n 5. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi H\u1ee3p t\u00e1c x\u00e3 d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p, Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n v\u00e0 T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4.<\/span>
\n \u0110\u1ed1i v\u1edbi H\u1ee3p t\u00e1c x\u00e3 d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p, qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 th\u00e0nh l\u1eadp m\u1edbi t\u1ea1i \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 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 sau khi h\u1ebft th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 20%. <\/span>
\n T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/span>
\n 6. Th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.<\/span>
\n 7. H\u1ebft th\u1eddi gian \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2, Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 25%.<\/span>
\n \u0110i\u1ec1u 20. \u01afu \u0111\u00e3i v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span><\/strong><\/span>
\n 1. Mi\u1ec5n thu\u1ebf 4 n\u0103m, gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 9 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi: <\/span>
\n a) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \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 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7. <\/span>
\n b) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7; <\/span>
\n c) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c:<\/span>
\n – C\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7;<\/span>
\n – \u0110\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng c\u1ea5p tho\u00e1t n\u01b0\u1edbc; c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft; c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng; s\u00e2n bay, nh\u00e0 ga v\u00e0 c\u00f4ng tr\u00ecnh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng kh\u00e1c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh;<\/span>
\n \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c ng\u00e0nh ngh\u1ec1 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng c\u1ea5p tho\u00e1t n\u01b0\u1edbc; c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft; c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng; s\u00e2n bay, nh\u00e0 ga v\u00e0 c\u00f4ng tr\u00ecnh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng kh\u00e1c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p ph\u1ea3i ph\u00e1t sinh doanh thu, thu nh\u1eadp t\u1eeb qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thi c\u00f4ng, x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh n\u00e0y th\u00ec ph\u1ea7n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng thi c\u00f4ng, x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span>
\n – S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m.<\/span>
\n d) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi trong l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1 th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7. <\/span>
\n 2. Mi\u1ec5n thu\u1ebf 4 n\u0103m, gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 5 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi trong l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1 th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1ed9c danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7. <\/span>
\n 3. Mi\u1ec5n thu\u1ebf 2 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 4 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 124\/2008\/N\u0110-CP ng\u00e0y 11\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7. <\/span>
\n 4. Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0. <\/span>
\n V\u00ed d\u1ee5 16: N\u0103m 2009, doanh nghi\u1ec7p A th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m, n\u1ebfu n\u0103m 2009 doanh nghi\u1ec7p A \u0111\u00e3 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7m m\u1ec1m th\u00ec th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m 2009. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7m m\u1ec1m c\u1ee7a doanh nghi\u1ec7p A ph\u00e1t sinh doanh thu t\u1eeb n\u0103m 2009, \u0111\u1ebfn n\u0103m 2012 doanh nghi\u1ec7p A v\u1eabn ch\u01b0a c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m 2012. <\/span>
\n 5. N\u0103m mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf. Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a tr\u1eeb s\u1ed1 l\u1ed7 c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc chuy\u1ec3n sang). Tr\u01b0\u1eddng h\u1ee3p, k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, nh\u01b0ng th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 d\u01b0\u1edbi 12 th\u00e1ng th\u00ec doanh nghi\u1ec7p c\u00f3 quy\u1ec1n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf ngay k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u00f3 ho\u1eb7c t\u00ednh t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u1ec3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh. K\u1ef3 t\u00ednh thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 3 kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 21. C\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m thu\u1ebf kh\u00e1c<\/span><\/strong><\/span><\/p>\n

1. Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n th\u1ef1c chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft a \u0111i\u1ec3m 2.9 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.<\/span><\/p>\n

C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, c\u01a1 quan v\u0103n ph\u00f2ng thu\u1ed9c c\u00e1c T\u1ed5ng c\u00f4ng ty kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t kinh doanh th\u00ec kh\u00f4ng gi\u1ea3m thu\u1ebf theo \u0111i\u1ec3m n\u00e0y.<\/span><\/p>\n

2. Doanh nghi\u1ec7p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n th\u1ef1c chi th\u00eam cho lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft b \u0111i\u1ec3m 2.9 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.
\n<\/span>\u0110i\u1ec1u 22. Th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/strong><\/span>
\n Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf, m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ec3 t\u1ef1 k\u00ea khai v\u00e0 t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/span>
\n C\u01a1 quan thu\u1ebf khi ki\u1ec3m tra, thanh tra \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf, s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf x\u1eed l\u00fd truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Ch\u01b0\u01a1ng VII<\/span><\/strong><\/span>
\n T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 23. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong><\/span>
\n 1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 10 th\u00e1ng 9 n\u0103m 2012 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2012 tr\u1edf \u0111i. <\/span>
\n 2. Doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (bao g\u1ed3m m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c m\u1ee9c \u01b0u \u0111\u00e3i n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u1ea5p h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i t\u00ednh t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2009. <\/span>
\n Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian c\u00f2n l\u1ea1i \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb khi th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p.<\/span>
\n Kho\u1ea3ng th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i b\u1eb1ng s\u1ed1 n\u0103m doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y tr\u1eeb (-) \u0111i s\u1ed1 n\u0103m doanh nghi\u1ec7p \u0111\u00e3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p \u0111\u1ebfn h\u1ebft n\u0103m 2008. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3ng th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i n\u00eau tr\u00ean ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc:<\/span>
\n – \u0110\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2008, doanh nghi\u1ec7p \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf (thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) cho th\u1eddi gian c\u00f2n l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – \u0110\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2008, doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p th\u00ec ti\u1ebfp t\u1ee5c h\u01b0\u1edfng s\u1ed1 n\u0103m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – \u0110\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2008, doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, nh\u01b0ng v\u1eeba h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p th\u00ec kh\u00f4ng h\u01b0\u1edfng th\u1eddi gian mi\u1ec5n thu\u1ebf m\u00e0 ch\u1ec9 h\u01b0\u1edfng to\u00e0n b\u1ed9 s\u1ed1 n\u0103m gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, ti\u1ebfp t\u1ee5c h\u01b0\u1edfng s\u1ed1 n\u0103m \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n – \u0110\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2008, doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, \u0111ang trong th\u1eddi gian gi\u1ea3m thu\u1ebf theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p th\u00ec s\u1ed1 n\u0103m gi\u1ea3m thu\u1ebf c\u00f2n l\u1ea1i b\u1eb1ng s\u1ed1 n\u0103m gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y tr\u1eeb (-) s\u1ed1 n\u0103m doanh nghi\u1ec7p \u0111\u00e3 gi\u1ea3m thu\u1ebf \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2008, ti\u1ebfp t\u1ee5c h\u01b0\u1edfng s\u1ed1 n\u0103m \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n – \u0110\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2008, doanh nghi\u1ec7p \u0111\u00e3 h\u1ebft th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p th\u00ec kh\u00f4ng thu\u1ed9c di\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 3. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n h\u01b0\u1edfng th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p m\u00e0 \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2008 n\u1ebfu: <\/span>
\n a) Ch\u01b0a c\u00f3 doanh thu th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong 3 n\u0103m \u0111\u1ea7u k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0.<\/span>
\n b) \u0110\u00e3 c\u00f3 doanh thu nh\u01b0ng ch\u01b0a \u0111\u1ee7 3 n\u0103m, k\u1ec3 t\u1eeb khi c\u00f3 doanh thu th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong 3 n\u0103m \u0111\u1ea7u k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n Doanh nghi\u1ec7p c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean t\u1eeb n\u0103m 2007 tr\u1edf \u0111i v\u00e0 \u0111\u00e3 c\u00f3 doanh thu th\u00ec th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn h\u1ebft n\u0103m 2009 m\u00e0 ch\u01b0a c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m 2010.<\/span>
\n c) \u0110\u00e3 c\u00f3 doanh thu t\u1eeb 3 n\u0103m tr\u1edf l\u00ean th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m t\u00ednh thu\u1ebf 2009, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n Doanh nghi\u1ec7p c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean tr\u01b0\u1edbc n\u0103m 2007 \u0111\u00e3 c\u00f3 doanh thu nh\u01b0ng ch\u01b0a c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ch\u01b0a t\u00ednh th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf th\u00ec th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2009.<\/span>
\n 4. Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c nh\u01b0ng c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n ho\u00e1, th\u1ec3 thao v\u00e0 m\u00f4i tr\u01b0\u1eddng (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1) n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n v\u1ec1 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1 do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 10% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n ho\u00e1, th\u1ec3 thao v\u00e0 m\u00f4i tr\u01b0\u1eddng k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2009.<\/span>
\n Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i ho\u00e1 tr\u01b0\u1edbc ng\u00e0y 01\/01\/2009 v\u00e0 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n v\u1ec1 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh m\u00e0 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t cao h\u01a1n m\u1ee9c 10% \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i ho\u00e1 th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10% \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i ho\u00e1 k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2009.<\/span>
\n 5. Doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng t\u1eeb n\u0103m 2009 c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t m\u1edbi, m\u1edf r\u1ed9ng quy m\u00f4, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7, c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng sinh th\u00e1i, n\u00e2ng cao n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t th\u00ec ph\u1ea7n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. C\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc n\u0103m 2009 \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (theo di\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i v\u00e0 ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111ang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 28% \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 25% .<\/span>
\n Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2008 \u0111ang \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang v\u00e0 trong n\u0103m 2009 ho\u00e0n th\u00e0nh \u0111i v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng mang l\u1ea1i theo Th\u00f4ng t\u01b0 s\u1ed1 134\/2007\/TT-BTC ng\u00e0y 23\/11\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; Ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam c\u1ee7a d\u1ef1 \u00e1n n\u00e0y \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 25% v\u00e0 th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam t\u00ednh t\u1eeb n\u0103m 2009 d\u1ef1 \u00e1n \u0111i v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh. Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t \u0111ang \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang khi n\u1ed9p t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2008.<\/span>
\n Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng s\u1ea3n xu\u1ea5t \u0111\u1ebfn ng\u00e0y 31\/12\/2008 \u0111ang \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang, trong n\u0103m 2009 d\u1ef1 \u00e1n v\u1eabn ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang v\u00e0 t\u1eeb n\u0103m 2010 tr\u1edf \u0111i m\u1edbi ho\u00e0n th\u00e0nh \u0111i v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng mang l\u1ea1i.<\/span>
\n 6. T\u1eeb ng\u00e0y 01\/01\/2009, h\u1ee3p t\u00e1c x\u00e3 d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p v\u00e0 qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u1ee3p t\u00e1c x\u00e3 d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p v\u00e0 qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/01\/2009 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c \u0111\u00e3 h\u1ebft th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p h\u1ee3p t\u00e1c x\u00e3 d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p v\u00e0 qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%). <\/span>
\n 7. Kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 c\u1ea5p gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n t\u1eeb ng\u00e0y 01\/01\/2009. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai th\u00e1c kho\u00e1ng s\u1ea3n ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc ng\u00e0y 01\/01\/2009 \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c m\u1ee9c \u01b0u \u0111\u00e3i n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span>
\n 8. Doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Xu\u1ea5t b\u1ea3n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 10% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2012. Doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t cao h\u01a1n m\u1ee9c thu\u1ebf su\u1ea5t 10% \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Xu\u1ea5t b\u1ea3n th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10% \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2012.<\/span>
\n 9. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 130\/2008\/TT-BTC ng\u00e0y 26\/12\/2008, Th\u00f4ng t\u01b0 s\u1ed1 177\/2009\/TT-BTC ng\u00e0y 10\/9\/2009, Th\u00f4ng t\u01b0 s\u1ed1 40\/2010\/TT-BTC ng\u00e0y 23\/3\/2010, Th\u00f4ng t\u01b0 s\u1ed1 18\/2011\/TT-BTC ng\u00e0y 10\/2\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 10. B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c ng\u00e0nh ban h\u00e0nh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 11. Vi\u1ec7c gi\u1ea3i quy\u1ebft nh\u1eefng t\u1ed3n t\u1ea1i v\u1ec1 thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2012 th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ban h\u00e0nh tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2012.<\/span>
\n 12. Tr\u01b0\u1eddng h\u1ee3p n\u01b0\u1edbc C\u1ed9ng ho\u00e0 X\u00e3 h\u1ed9i Ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam c\u00f3 tham gia k\u00fd k\u1ebft m\u1ed9t Hi\u1ec7p \u0111\u1ecbnh ho\u1eb7c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Hi\u1ec7p \u0111\u1ecbnh ho\u1eb7c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00e1c v\u1edbi n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3.<\/span>
\n \u0110i\u1ec1u 24. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span>
\n 1. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo n\u1ed9i dung Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 2. Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n

\"Th\u00f4ng<\/span><\/p>\n

 <\/p>\n

Chi ti\u1ebft m\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc dowload t\u1ea1i \u0111\u00e2y.<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u Th\u00f4ng t\u01b0 s\u1ed1 123\/2012\/TT-BTC – H\u01b0\u1edbng d\u1eabn thi h\u00e0nh lu\u1eadt thu\u1ebf TNDN ban h\u00e0nh ng\u00e0y 27 th\u00e1ng 07 n\u0103m 2012 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u1ec1 lu\u1eadt thu\u1ebf TNDN. <\/p>\n","protected":false},"author":7,"featured_media":3738,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[348],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3219"}],"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=3219"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3219\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/3738"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3219"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}