{"id":3244,"date":"2015-07-23T09:31:02","date_gmt":"2015-07-23T09:31:02","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3244"},"modified":"2015-08-13T03:38:37","modified_gmt":"2015-08-13T03:38:37","slug":"nghi-dinh-so-1002008nd-cp-quy-dinh-chi-tiet-luat-thue-tncn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3244","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2008\/N\u0110-CP – quy \u0111\u1ecbnh chi ti\u1ebft lu\u1eadt thu\u1ebf TNCN"},"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 xin gi\u1edbi thi\u1ec7u Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2008\/N\u0110-CP ban h\u00e0nh ng\u00e0y 08 th\u00e1ng 9 n\u0103m 2008 – quy \u0111\u1ecbnh chi ti\u1ebft lu\u1eadt thu\u1ebf TNCN\u00a0<\/span><\/p>\n\n\n\n
CH\u00cdNH PH\u1ee6<\/strong><\/span>______<\/sup><\/span>S\u1ed1: 100<\/strong>\/2008\/N\u0110-CP<\/span><\/span><\/td>\n\u00a0<\/span><\/td>\nC\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/span>\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/strong><\/span>______________________________________<\/sup><\/strong><\/span><\/span>H\u00e0 N\u1ed9i, ng\u00e0y 08\u00a0 th\u00e1ng 9\u00a0 n\u0103m 2008<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

NGH\u1eca \u0110\u1ecaNH<\/span><\/strong><\/span>
\n Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/strong><\/span>
\n __________<\/span><\/strong><\/span><\/p>\n

CH\u00cdNH PH\u1ee6<\/span><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 30 th\u00e1ng 9 n\u0103m 1992;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ng\u00e0y 21 th\u00e1ng 11 n\u0103m 2007;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006;<\/span>
\n X\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh,<\/span><\/p>\n

NGH\u1eca \u0110\u1ecaNH :<\/span><\/strong><\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/span><\/strong><\/span>
\n NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/strong><\/span>
\n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd, khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n \u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf<\/strong> <\/span>
\n 1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n bao g\u1ed3m c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Ph\u1ea1m vi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/span>
\n a) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 thu nh\u1eadp ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i chi tr\u1ea3 thu nh\u1eadp;<\/span>
\n b) \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i chi tr\u1ea3 thu nh\u1eadp.<\/span>
\n 2. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n a) C\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean t\u00ednh trong m\u1ed9t n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c trong 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam; <\/span>
\n C\u00e1 nh\u00e2n c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 s\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a c\u00e1 nh\u00e2n \u0111\u00f3 tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span>
\n b) C\u00f3 n\u01a1i \u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam theo m\u1ed9t trong hai tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n – C\u00f3 n\u01a1i \u1edf \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u01b0 tr\u00fa;<\/span>
\n – C\u00f3 nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf, v\u1edbi th\u1eddi h\u1ea1n c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u1eeb 90 ng\u00e0y tr\u1edf l\u00ean trong n\u0103m t\u00ednh thu\u1ebf.<\/span>
\n 3. C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n \u0110i\u1ec1u 3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong> <\/span>
\n Thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n g\u1ed3m c\u00e1c lo\u1ea1i thu nh\u1eadp sau \u0111\u00e2y:<\/span>
\n 1. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, bao g\u1ed3m:<\/span>
\n a) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ri\u00eang \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; <\/span>
\n b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, bao g\u1ed3m: <\/span>
\n a) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n;<\/span>
\n b) C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng, ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh, ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh, ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c \u1edf n\u01a1i l\u00e0m vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m, ph\u1ee5 c\u1ea5p thu h\u00fat, ph\u1ee5 c\u1ea5p khu v\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, ti\u1ec1n tu\u1ea5t h\u00e0ng th\u00e1ng, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng, c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c do B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3, tr\u1ee3 c\u1ea5p gi\u1ea3i quy\u1ebft t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i; <\/span>
\n C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh. <\/span>
\n c) Ti\u1ec1n th\u00f9 lao nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0: ti\u1ec1n hoa h\u1ed3ng m\u00f4i gi\u1edbi, tham gia \u0111\u1ec1 t\u00e0i, d\u1ef1 \u00e1n, ti\u1ec1n nhu\u1eadn b\u00fat v\u00e0 c\u00e1c kho\u1ea3n th\u00f9 lao kh\u00e1c;<\/span>
\n d) Ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb tham gia hi\u1ec7p h\u1ed9i kinh doanh, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, ban ki\u1ec3m so\u00e1t, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n l\u00fd, c\u00e1c hi\u1ec7p h\u1ed9i, h\u1ed9i ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c;<\/span>
\n \u0111) C\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 ho\u1eb7c tr\u1ea3 h\u1ed9 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c:<\/span>
\n – Ti\u1ec1n nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo (n\u1ebfu c\u00f3);<\/span>
\n – Ti\u1ec1n mua b\u1ea3o hi\u1ec3m m\u00e0 ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i mua cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span>
\n – Ph\u00ed h\u1ed9i vi\u00ean v\u00e0 c\u00e1c kho\u1ea3n chi d\u1ecbch v\u1ee5 kh\u00e1c ph\u1ee5c v\u1ee5 cho c\u00e1 nh\u00e2n theo y\u00eau c\u1ea7u, nh\u01b0: ch\u0103m s\u00f3c s\u1ee9c kho\u1ebb, vui ch\u01a1i, th\u1ec3 thao, gi\u1ea3i tr\u00ed, th\u1ea9m m\u1ef9;<\/span>
\n – C\u00e1c kho\u1ea3n l\u1ee3i \u00edch kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n e) C\u00e1c kho\u1ea3n th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c, k\u1ec3 c\u1ea3 th\u01b0\u1edfng b\u1eb1ng ch\u1ee9ng kho\u00e1n, tr\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng sau \u0111\u00e2y: <\/span>
\n – Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc phong t\u1eb7ng, bao g\u1ed3m c\u1ea3 ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo c\u00e1c danh hi\u1ec7u thi \u0111ua, c\u00e1c h\u00ecnh th\u1ee9c khen th\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thi \u0111ua khen th\u01b0\u1edfng;<\/span>
\n – Ti\u1ec1n th\u01b0\u1edfng k\u00e8m theo gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c gia, gi\u1ea3i th\u01b0\u1edfng qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam th\u1eeba nh\u1eadn; <\/span>
\n – Ti\u1ec1n th\u01b0\u1edfng v\u1ec1 c\u1ea3i ti\u1ebfn k\u1ef9 thu\u1eadt, s\u00e1ng ch\u1ebf, ph\u00e1t minh \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng nh\u1eadn; <\/span>
\n – Ti\u1ec1n th\u01b0\u1edfng v\u1ec1 vi\u1ec7c ph\u00e1t hi\u1ec7n, khai b\u00e1o h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span>
\n 3. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m:<\/span>
\n a) Ti\u1ec1n l\u00e3i cho vay; <\/span>
\n b) L\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n; <\/span>
\n c) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1eb1ng hi\u1ec7n v\u1eadt, danh ti\u1ebfng, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u00e1t minh, s\u00e1ng ch\u1ebf; tr\u1eeb thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/span>
\n 4. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, bao g\u1ed3m:<\/span>
\n a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf;<\/span>
\n b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n;<\/span>
\n c) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/span>
\n 5. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, bao g\u1ed3m:<\/span>
\n a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t;<\/span>
\n b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng nh\u00e0 \u1edf;<\/span>
\n c) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc;<\/span>
\n d) C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span>
\n 6. Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt, bao g\u1ed3m:<\/span>
\n a) Tr\u00fang th\u01b0\u1edfng x\u1ed5 s\u1ed1;<\/span>
\n b) Tr\u00fang th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c;<\/span>
\n c) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c, casino;<\/span>
\n d) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c tr\u00f2 ch\u01a1i, cu\u1ed9c thi c\u00f3 th\u01b0\u1edfng v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c tr\u00fang th\u01b0\u1edfng kh\u00e1c.<\/span>
\n 7. Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, bao g\u1ed3m:<\/span>
\n a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7: quy\u1ec1n t\u00e1c gi\u1ea3 v\u00e0 quy\u1ec1n li\u00ean quan \u0111\u1ebfn quy\u1ec1n t\u00e1c gi\u1ea3; quy\u1ec1n s\u1edf h\u1eefu c\u00f4ng nghi\u1ec7p; quy\u1ec1n \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng;<\/span>
\n b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7: b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt, ki\u1ebfn th\u1ee9c k\u1ef9 thu\u1eadt, c\u00e1c gi\u1ea3i ph\u00e1p h\u1ee3p l\u00fd h\u00f3a s\u1ea3n xu\u1ea5t, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7.<\/span>
\n 8. Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i.<\/span>
\n 9. Thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.<\/span>
\n 10. Thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.<\/span>
\n \u0110i\u1ec1u 4. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong> <\/span>
\n 1. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb em ru\u1ed9t v\u1edbi nhau.<\/span>
\n 2. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 c\u00f3 duy nh\u1ea5t m\u1ed9t nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf t\u1ea1i Vi\u1ec7t Nam. <\/span>
\n 3. Thu nh\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n 4. Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb em ru\u1ed9t v\u1edbi nhau. <\/span>
\n 5. Thu nh\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. <\/span>
\n H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n: <\/span>
\n a) C\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, s\u1eed d\u1ee5ng m\u1eb7t n\u01b0\u1edbc h\u1ee3p ph\u00e1p \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 tr\u1ef1c ti\u1ebfp tham gia lao \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng thu\u1ef7 s\u1ea3n. \u0110\u1ed1i v\u1edbi \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n th\u00ec ph\u1ea3i c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u, thuy\u1ec1n, ph\u01b0\u01a1ng ti\u1ec7n \u0111\u00e1nh b\u1eaft v\u00e0 tr\u1ef1c ti\u1ebfp tham gia \u0111\u00e1nh b\u1eaft thu\u1ef7 s\u1ea3n;<\/span>
\n b) Th\u1ef1c t\u1ebf c\u01b0 tr\u00fa t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i di\u1ec5n ra ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, l\u00e0m mu\u1ed1i, nu\u00f4i tr\u1ed3ng thu\u1ef7 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u01b0 tr\u00fa.<\/span>
\n 6. Thu nh\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t. <\/span>
\n 7. Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, thu nh\u1eadp t\u1eeb l\u00e3i h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd. <\/span>
\n 8. Thu nh\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i.<\/span>
\n 9. Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 10. Ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. C\u00e1 nh\u00e2n sinh s\u1ed1ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng h\u01b0u do n\u01b0\u1edbc ngo\u00e0i tr\u1ea3. <\/span>
\n 11. Thu nh\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng, bao g\u1ed3m:<\/span>
\n a) H\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span>
\n b) H\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc theo ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 khuy\u1ebfn h\u1ecdc c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/span>
\n 12. Thu nh\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng, c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 13. Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch thu l\u1ee3i nhu\u1eadn. <\/span>
\n 14. Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o d\u01b0\u1edbi h\u00ecnh th\u1ee9c Ch\u00ednh ph\u1ee7 v\u00e0 phi Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/span>
\n B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span>
\n \u0110i\u1ec1u 5. Gi\u1ea3m thu\u1ebf<\/span><\/strong><\/span>
\n 1. \u0110\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n 2. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 v\u00e0 vi\u1ec7c x\u00e9t gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/strong><\/span>
\n C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe \u0110\u1ed0I V\u1edaI<\/span><\/strong><\/span>
\n M\u1ed8T S\u1ed0 LO\u1ea0I THU NH\u1eacP C\u1ee6A C\u00c1 NH\u00c2N C\u01af TR\u00da<\/span><\/strong><\/span><\/p>\n

M\u1ee5c 1<\/span><\/strong><\/span>
\n THU NH\u1eacP T\u1eea KINH DOANH<\/span><\/strong><\/span>
\n V\u00c0 THU NH\u1eacP T\u1eea TI\u1ec0N L\u01af\u01a0NG, TI\u1ec0N C\u00d4NG<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 6. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 v\u00e0 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y tr\u1eeb (-) c\u00e1c kho\u1ea3n d\u01b0\u1edbi \u0111\u00e2y:<\/span>
\n a) C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, g\u1ed3m: b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c; <\/span>
\n b) C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; <\/span>
\n c) C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 2. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u1eeba c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh, v\u1eeba c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh c\u1ed9ng (+) thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1eeb (-) c\u00e1c kho\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n \u0110i\u1ec1u 7. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh<\/span><\/strong><\/span>
\n Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y tr\u1eeb (-) c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n \u0110i\u1ec1u 8. Doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh<\/span><\/strong><\/span>
\n 1. Doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf. <\/span>
\n Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a, ho\u00e0n th\u00e0nh cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 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 2. Doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n a) Doanh thu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n kh\u00f4ng bao g\u1ed3m ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm;<\/span>
\n b) Doanh thu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i, bi\u1ebfu t\u1eb7ng;<\/span>
\n c) Doanh thu \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng h\u00e0ng h\u00f3a l\u00e0 ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng, 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 h\u00f3a;<\/span>
\n d) Doanh thu \u0111\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 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 x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n;<\/span>
\n \u0111) Doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/span>
\n \u0110i\u1ec1u 9. Chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh<\/span><\/strong><\/span>
\n 1. Chi ph\u00ed h\u1ee3p l\u00fd quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y ph\u1ea3i l\u00e0 c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 2. C\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb, bao g\u1ed3m:<\/span>
\n a) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p, c\u00e1c kho\u1ea3n th\u00f9 lao v\u00e0 chi ph\u00ed kh\u00e1c tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; <\/span>
\n Kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 h\u1ed9 kinh doanh.<\/span>
\n b) Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu, thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c ti\u00eau hao h\u1ee3p l\u00fd, gi\u00e1 th\u1ef1c t\u1ebf xu\u1ea5t kho do h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt;<\/span>
\n c) Chi ph\u00ed kh\u1ea5u hao, duy tu, b\u1ea3o d\u01b0\u1ee1ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. M\u1ee9c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 th\u1eddi gian tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; <\/span>
\n d) Chi ph\u00ed tr\u1ea3 l\u00e3i c\u00e1c kho\u1ea3n ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/span>
\n \u0111) Chi ph\u00ed qu\u1ea3n l\u00fd;<\/span>
\n e) C\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n g) C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp.<\/span>
\n B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd kh\u00e1c \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/span>
\n \u0110i\u1ec1u 10. Thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n kinh doanh ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u00fang ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/span><\/strong><\/span>
\n 1. C\u00e1 nh\u00e2n kinh doanh ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu, chi ph\u00ed v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec c\u01a1 quan Thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu, t\u1ef7 l\u1ec7 thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng ng\u00e0nh, ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh.<\/span>
\n 2. C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan Thu\u1ebf x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf kho\u00e1n theo nguy\u00ean t\u1eafc, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 38 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n \u0110i\u1ec1u 11. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/span>
\n \u0110i\u1ec1u 12. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/strong><\/span>
\n C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, thu nh\u1eadp t\u1eeb kinh doanh \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf nh\u01b0 sau:<\/span>
\n 1. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh:<\/span>
\n a) M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 48 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m;<\/span>
\n b) M\u1ee9c gi\u1ea3m tr\u1eeb cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng l\u00e0 1,6 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng. <\/span>
\n 2. M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf trong n\u0103m t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf c\u00f3 chung ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ph\u1ea3i nu\u00f4i d\u01b0\u1ee1ng th\u00ec ph\u1ea3i t\u1ef1 tho\u1ea3 thu\u1eadn \u0111\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0o m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.<\/span>
\n 3. \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u01b0 sau:<\/span>
\n a) Con d\u01b0\u1edbi 18 tu\u1ed5i;<\/span>
\n b) Con tr\u00ean 18 tu\u1ed5i b\u1ecb t\u00e0n t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; <\/span>
\n c) Con \u0111ang theo h\u1ecdc t\u1ea1i c\u00e1c tr\u01b0\u1eddng: \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p, d\u1ea1y ngh\u1ec1, kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y;<\/span>
\n d) Ng\u01b0\u1eddi ngo\u00e0i \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng ho\u1eb7c ng\u01b0\u1eddi trong \u0111\u1ed9 tu\u1ed5i lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt nh\u01b0ng b\u1ecb t\u00e0n t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, kh\u00f4ng c\u00f3 thu nh\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, bao g\u1ed3m:<\/span>
\n – V\u1ee3 ho\u1eb7c ch\u1ed3ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\n – Cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb, cha v\u1ee3, m\u1eb9 v\u1ee3 (ho\u1eb7c cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng) c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\n – C\u00e1 nh\u00e2n kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng.<\/span>
\n 4. M\u1ee9c thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m tr\u1eeb l\u00e0 m\u1ee9c thu nh\u1eadp b\u00ecnh qu\u00e2n th\u00e1ng trong n\u0103m t\u1eeb t\u1ea5t c\u1ea3 c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 500.000 \u0111\u1ed3ng.<\/span>
\n 5. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 k\u00ea khai s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u00e8m theo gi\u1ea5y t\u1edd h\u1ee3p ph\u00e1p v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a vi\u1ec7c k\u00ea khai.<\/span>
\n 6. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span>
\n \u0110i\u1ec1u 13. Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o<\/span><\/strong><\/span>
\n 1. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, bao g\u1ed3m:<\/span>
\n a) Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, ng\u01b0\u1eddi t\u00e0n t\u1eadt, ng\u01b0\u1eddi gi\u00e0 kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a;<\/span>
\n b) Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc.<\/span>
\n 2. T\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf v\u00e0 c\u00e1c qu\u1ef9 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch kinh doanh.<\/span>
\n 3. Kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o ph\u00e1t sinh v\u00e0o n\u0103m n\u00e0o th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m \u0111\u00f3, kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m t\u00ednh thu\u1ebf ti\u1ebfp theo. <\/span>
\n \u0110i\u1ec1u 14. Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n<\/span><\/strong><\/span>
\n 1. Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb kinh doanh, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span>
\n 2. Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

B\u1eadc thu\u1ebf Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m<\/span>
\n (tri\u1ec7u \u0111\u1ed3ng) Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng (tri\u1ec7u \u0111\u1ed3ng) Thu\u1ebf su\u1ea5t (%)<\/span>
\n 1 \u0110\u1ebfn 60 \u0110\u1ebfn 5 5<\/span>
\n 2 Tr\u00ean 60 \u0111\u1ebfn 120 Tr\u00ean 5 \u0111\u1ebfn 10 10<\/span>
\n 3 Tr\u00ean 120 \u0111\u1ebfn 216 Tr\u00ean 10 \u0111\u1ebfn 18 15<\/span>
\n 4 Tr\u00ean 216 \u0111\u1ebfn 384 Tr\u00ean 18 \u0111\u1ebfn 32 20<\/span>
\n 5 Tr\u00ean 384 \u0111\u1ebfn 624 Tr\u00ean 32 \u0111\u1ebfn 52 25<\/span>
\n 6 Tr\u00ean 624 \u0111\u1ebfn 960 Tr\u00ean 52 \u0111\u1ebfn 80 30<\/span>
\n 7 Tr\u00ean 960 Tr\u00ean 80 35<\/span><\/p>\n

M\u1ee5c 2<\/span><\/strong><\/span>
\n THU NH\u1eacP T\u1eea CHUY\u1ec2N NH\u01af\u1ee2NG V\u1ed0N<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 15. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1eeb (-) gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span>
\n 2. Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. <\/span>
\n 3. Gi\u00e1 mua ph\u1ea7n v\u1ed1n g\u00f3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ecb gi\u00e1 ph\u1ea7n v\u1ed1n t\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u00f3p v\u1ed1n ho\u1eb7c l\u00e0 gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m mua.<\/span>
\n 4. Chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh c\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, bao g\u1ed3m:<\/span>
\n a) Chi ph\u00ed l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng;<\/span>
\n b) C\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ng\u01b0\u1eddi chuy\u1ec3n nh\u01b0\u1ee3ng n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n c) C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c.<\/span>
\n \u0110i\u1ec1u 16. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, bao g\u1ed3m c\u1ea3 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n mua c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n tr\u1eeb (-) gi\u00e1 mua, c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng. <\/span>
\n 2. Gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n a) Gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c t\u1ebf t\u1ea1i S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n, Trung t\u00e2m Giao d\u1ecbch ch\u1ee9ng kho\u00e1n;<\/span>
\n b) Gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft, \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch t\u1ea1i Trung t\u00e2m Giao d\u1ecbch ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ef1c t\u1ebf t\u1ea1i Trung t\u00e2m Giao d\u1ecbch ch\u1ee9ng kho\u00e1n;<\/span>
\n c) Gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a v\u00e0 b kho\u1ea3n n\u00e0y l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n.<\/span>
\n 3. Gi\u00e1 mua \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n a) Gi\u00e1 mua c\u1ee7a ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft l\u00e0 gi\u00e1 th\u1ef1c mua t\u1ea1i S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n, Trung t\u00e2m Giao d\u1ecbch ch\u1ee9ng kho\u00e1n; <\/span>
\n b) Gi\u00e1 mua ch\u1ee9ng kho\u00e1n c\u1ee7a C\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft, \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch t\u1ea1i Trung t\u00e2m Giao d\u1ecbch ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf mua t\u1ea1i Trung t\u00e2m Giao d\u1ecbch ch\u1ee9ng kho\u00e1n;<\/span>
\n c) Gi\u00e1 mua ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a v\u00e0 b kho\u1ea3n n\u00e0y l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c gi\u00e1 theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f3 ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua.<\/span>
\n 4. Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh c\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, bao g\u1ed3m: <\/span>
\n a) Ph\u00ed nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n;<\/span>
\n b) Ph\u00ed l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n;<\/span>
\n c) Chi ph\u00ed u\u1ef7 th\u00e1c ch\u1ee9ng kho\u00e1n;<\/span>
\n d) C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c.<\/span>
\n \u0110i\u1ec1u 17. Thu\u1ebf su\u1ea5t<\/span><\/strong><\/span>
\n 1. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p l\u00e0 20% tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a m\u1ed7i l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n 2. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n l\u00e0 20% tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ea3 n\u0103m ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 \u0111\u0103ng k\u00fd th\u1ef1c hi\u1ec7n \u1ed5n \u0111\u1ecbnh v\u1edbi c\u01a1 quan Thu\u1ebf t\u1eeb th\u00e1ng 12 c\u1ee7a n\u0103m tr\u01b0\u1edbc.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c ngo\u00e0i tr\u01b0\u1eddng h\u1ee3p tr\u00ean, \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0,1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n.<\/span><\/p>\n

M\u1ee5c 3<\/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 18. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/strong> <\/span>
\n 1. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u1eeb (-) gi\u00e1 v\u1ed1n v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan.<\/span>
\n 2. Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n a) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng; <\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 th\u1ef1c t\u1ebf ho\u1eb7c gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo B\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh. <\/span>
\n 3. Gi\u00e1 v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n a) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t c\u00f3 ngu\u1ed3n g\u1ed1c 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 c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n cho thu\u00ea \u0111\u1ea5t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n b) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p tr\u1ea3 ti\u1ec1n khi nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t (khi mua);<\/span>
\n c) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1.<\/span>
\n 4. Chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, bao g\u1ed3m:<\/span>
\n a) 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 b) Chi ph\u00ed c\u1ea3i t\u1ea1o \u0111\u1ea5t, san l\u1ea5p m\u1eb7t b\u1eb1ng (n\u1ebfu c\u00f3);<\/span>
\n c) C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/span>
\n \u0110i\u1ec1u 19. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u1eafn v\u1edbi c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1eeb (-) gi\u00e1 v\u1ed1n v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan.<\/span>
\n 2. Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n a) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng; <\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 th\u1ef1c t\u1ebf th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n – Ph\u1ea7n gi\u00e1 tr\u1ecb \u0111\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo B\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng; <\/span>
\n – Ph\u1ea7n gi\u00e1 tr\u1ecb nh\u00e0, k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng v\u00e0 c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng v\u1ec1 ph\u00e2n lo\u1ea1i nh\u00e0; ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n; gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t.<\/span>
\n 3. Gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua.<\/span>
\n 4. Chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, bao g\u1ed3m:<\/span>
\n a) 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 b) Chi ph\u00ed c\u1ea3i t\u1ea1o \u0111\u1ea5t, san l\u1ea5p m\u1eb7t b\u1eb1ng;<\/span>
\n c) Chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng tr\u00ean \u0111\u1ea5t;<\/span>
\n d) C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\n \u0110i\u1ec1u 20. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu, s\u1eed d\u1ee5ng nh\u00e0 \u1edf<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n tr\u1eeb (-) gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan.<\/span>
\n 2. Gi\u00e1 b\u00e1n l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng v\u00e0 \u0111\u01b0\u1ee3c ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng. <\/span>
\n 3. Gi\u00e1 mua \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng mua. <\/span>
\n 4. Chi ph\u00ed li\u00ean quan l\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, bao g\u1ed3m:<\/span>
\n a) 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\u1edf h\u1eefu nh\u00e0;<\/span>
\n b) Chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p nh\u00e0;<\/span>
\n c) C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf.<\/span>
\n \u0110i\u1ec1u 21. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 cho thu\u00ea l\u1ea1i tr\u1eeb (-) gi\u00e1 thu\u00ea v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan.<\/span>
\n 2. Gi\u00e1 cho thu\u00ea l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u1ef1c t\u1ebf ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n gi\u00e1 cho thu\u00ea l\u1ea1i tr\u00ean h\u1ee3p \u0111\u1ed3ng th\u1ea5p h\u01a1n gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m cho thu\u00ea l\u1ea1i th\u00ec gi\u00e1 cho thu\u00ea l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo b\u1ea3ng gi\u00e1 do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh. <\/span>
\n 3. Gi\u00e1 thu\u00ea \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/span>
\n 4. Chi ph\u00ed li\u00ean quan l\u00e0 c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, bao g\u1ed3m:<\/span>
\n a) C\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn quy\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u00ea m\u1eb7t n\u01b0\u1edbc;<\/span>
\n b) C\u00e1c chi ph\u00ed c\u1ea3i t\u1ea1o \u0111\u1ea5t, m\u1eb7t n\u01b0\u1edbc;<\/span>
\n c) C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn cho thu\u00ea l\u1ea1i.<\/span>
\n \u0110i\u1ec1u 22. Thu\u1ebf su\u1ea5t<\/strong> <\/span>
\n 1. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 25% tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf.<\/span>
\n 2. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 2% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n

M\u1ee5c 4<\/span><\/strong><\/span>
\n THU NH\u1eacP T\u1eea NH\u1eacN TH\u1eeaA K\u1ebe, QU\u00c0 T\u1eb6NG<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 23. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/span><\/strong><\/span>
\n 1. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng, bao g\u1ed3m: b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng, k\u1ec3 c\u1ea3 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh v\u01b0\u1ee3t tr\u00ean 10 tri\u1ec7u \u0111\u1ed3ng m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/span>
\n 2. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n a) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n:<\/span>
\n – \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n \u0111\u00e3 ni\u00eam y\u1ebft: c\u0103n c\u1ee9 theo gi\u00e1 tham chi\u1ebfu tr\u00ean S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n, Trung t\u00e2m Giao d\u1ecbch ch\u1ee9ng kho\u00e1n t\u1ea1i ng\u00e0y nh\u1eadn th\u1eeba k\u1ebf, nh\u1eadn qu\u00e0 t\u1eb7ng ho\u1eb7c ng\u00e0y g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc \u0111\u00f3;<\/span>
\n – \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft, \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch t\u1ea1i Trung t\u00e2m Giao d\u1ecbch ch\u1ee9ng kho\u00e1n: c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tham chi\u1ebfu t\u1ea1i Trung t\u00e2m Giao d\u1ecbch ch\u1ee9ng kho\u00e1n \u1edf th\u1eddi \u0111i\u1ec3m nh\u1eadn th\u1eeba k\u1ebf, nh\u1eadn qu\u00e0 t\u1eb7ng ho\u1eb7c ng\u00e0y g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc \u0111\u00f3;<\/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 tr\u00ean: c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u00f3 t\u1ea1i ng\u00e0y nh\u1eadn th\u1eeba k\u1ebf, nh\u1eadn qu\u00e0 t\u1eb7ng ho\u1eb7c ng\u00e0y g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc \u0111\u00f3. <\/span>
\n b) \u0110\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh: c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn th\u1eeba k\u1ebf, nh\u1eadn qu\u00e0 t\u1eb7ng ho\u1eb7c ng\u00e0y g\u1ea7n nh\u1ea5t tr\u01b0\u1edbc \u0111\u00f3.<\/span>
\n c) \u0110\u1ed1i v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/span>
\n – Ph\u1ea7n gi\u00e1 tr\u1ecb \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo B\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn th\u1eeba k\u1ebf, nh\u1eadn qu\u00e0 t\u1eb7ng; <\/span>
\n – Ph\u1ea7n gi\u00e1 tr\u1ecb nh\u00e0, k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng v\u00e0 c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 X\u00e2y d\u1ef1ng v\u1ec1 ph\u00e2n lo\u1ea1i nh\u00e0, ti\u00eau chu\u1ea9n, \u0111\u1ecbnh m\u1ee9c x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n; gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t.<\/span>
\n d) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n kh\u00e1c: c\u0103n c\u1ee9 v\u00e0o gi\u00e1 t\u00ednh l\u1ec7 ph\u00ed tr\u01b0\u1edbc b\u1ea1 c\u1ee7a t\u00e0i s\u1ea3n \u0111\u00f3 ho\u1eb7c t\u00e0i s\u1ea3n c\u00f9ng lo\u1ea1i (n\u1ebfu c\u00f3).<\/span>
\n \u0110i\u1ec1u 24. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/strong><\/span>
\n 1. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb th\u1eeba k\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n 2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb qu\u00e0 t\u1eb7ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1eb7ng cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c qu\u00e0 t\u1eb7ng.<\/span>
\n \u0110i\u1ec1u 25. Thu\u1ebf su\u1ea5t<\/span><\/strong><\/span>
\n Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 10% tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/span><\/strong><\/span>
\n QUY \u0110\u1ecaNH V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 26. \u0110\u0103ng k\u00fd thu\u1ebf, c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf<\/span><\/strong><\/span>
\n 1. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan Thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf.<\/span>
\n 2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u01a1 quan Thu\u1ebf c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng m\u00e3 s\u1ed1 \u0111\u00f3.<\/span>
\n \u0110i\u1ec1u 27. Kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/strong><\/span>
\n 1. Kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n t\u00ednh tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o thu nh\u1eadp c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi chi tr\u1ea3 thu nh\u1eadp.<\/span>
\n 2. C\u00e1c lo\u1ea1i thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf:<\/span>
\n a) Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam;<\/span>
\n b) Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng;<\/span>
\n c) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n;<\/span>
\n d) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n;<\/span>
\n \u0111) Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng;<\/span>
\n e) Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n;<\/span>
\n g) Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/span>
\n 3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 c\u00e1ch th\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span>
\n \u0110i\u1ec1u 28. C\u00e1c tr\u01b0\u1eddng kh\u00f4ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/strong><\/span>
\n 1. Kh\u00f4ng th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi:<\/span>
\n a) Thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa;<\/span>
\n b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span>
\n c) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p c\u1ee7a c\u00e1 nh\u00e2n;<\/span>
\n d) Thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1 nh\u00e2n. <\/span>
\n 2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf tr\u1ef1c ti\u1ebfp khai thu\u1ebf, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan Thu\u1ebf.<\/span>
\n \u0110i\u1ec1u 29. Khai thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/span><\/strong><\/span>
\n 1. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u01b0 sau:<\/span>
\n a) Khai thu\u1ebf theo th\u00e1ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp kh\u1ea5u tr\u1eeb thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 thu\u1ebf kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n khai t\u1ea1m n\u1ed9p thu\u1ebf theo qu\u00fd;<\/span>
\n b) Khai thu\u1ebf n\u0103m: <\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c (n\u1ebfu c\u00f3).<\/span>
\n 2. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span>
\n a) C\u00e1 nh\u00e2n kinh doanh, c\u00e1 nh\u00e2n h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp khai thu\u1ebf theo qu\u00fd; <\/span>
\n b) C\u00e1 nh\u00e2n khai thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (tr\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n); thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf; thu nh\u1eadp t\u1eeb qu\u00e0 t\u1eb7ng; <\/span>
\n c) C\u00e1 nh\u00e2n khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, thu nh\u1eadp t\u1eeb kinh doanh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, n\u1ed9p thu\u1ebf theo k\u00ea khai v\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t 20%.<\/span>
\n 3. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span>
\n \u0110i\u1ec1u 30. Tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, khai thu\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng khi tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho c\u00e1 nh\u00e2n <\/span><\/strong><\/span>
\n Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, th\u1ef1c hi\u1ec7n vi\u1ec7c khai thu\u1ebf v\u00e0 n\u1ed9p s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n 1. \u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, h\u00e0ng th\u00e1ng ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ee7a t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0103n c\u1ee9 v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf th\u00e1ng, m\u1ee9c t\u1ea1m t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u00e0 bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i khai thu\u1ebf theo th\u00e1ng.<\/span>
\n H\u00e0ng th\u00e1ng, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ea1m t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo b\u1ea3n khai \u0111\u1ea7u n\u0103m c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong th\u00e1ng, th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 kh\u00f4ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c khai t\u1ea1m t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u00e0y.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n c\u00f4ng, ti\u1ec1n chi kh\u00e1c cho c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp t\u1ea1m kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 10% s\u1ed1 thu nh\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf th\u00ec kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 20%. C\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c t\u1ea1m kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3i khai thu\u1ebf theo th\u00e1ng.<\/span>
\n B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 m\u1ee9c thu nh\u1eadp l\u00e0m c\u01a1 s\u1edf t\u1ea1m kh\u1ea5u tr\u1eeb theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/span>
\n \u0110i\u1ec1u 31. Khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh<\/span><\/strong><\/span>
\n 1. C\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb: <\/span>
\n a) H\u00e0ng qu\u00fd th\u1ef1c hi\u1ec7n khai thu\u1ebf, t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo k\u1ebft qu\u1ea3 kinh doanh t\u1ea1m t\u00ednh c\u1ee7a qu\u00fd. S\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 nh\u1eefng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng v\u00e0 Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n; <\/span>
\n b) Th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh trung th\u1ef1c, ch\u00ednh x\u00e1c c\u1ee7a s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai.<\/span>
\n 2. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 c\u00e1 nh\u00e2n kinh doanh trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p ch\u1ec9 c\u00f3 m\u1ed9t ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean trong \u0111\u0103ng k\u00fd kinh doanh th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean trong \u0111\u0103ng k\u00fd kinh doanh;<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p nhi\u1ec1u ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean trong \u0111\u0103ng k\u00fd kinh doanh v\u00e0 c\u00f9ng tham gia kinh doanh th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1eebng th\u00e0nh vi\u00ean c\u00f9ng \u0111\u1ee9ng t\u00ean trong \u0111\u0103ng k\u00fd kinh doanh;<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p trong m\u1ed9t h\u1ed9 gia \u0111\u00ecnh c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng tham gia kinh doanh th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u01b0\u1eddi \u0111\u1ee9ng t\u00ean trong \u0111\u0103ng k\u00fd kinh doanh. C\u00e1c th\u00e0nh vi\u00ean kh\u00e1c trong gia \u0111\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u01b0\u1eddi l\u00e0m c\u00f4ng n\u1ebfu \u0111\u1ee7 15 tu\u1ed5i tr\u1edf l\u00ean ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu d\u01b0\u1edbi 15 tu\u1ed5i. <\/span>
\n 3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c khai thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span>
\n \u0110i\u1ec1u 32. Ho\u00e0n thu\u1ebf<\/span><\/strong><\/span>
\n 1. C\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p;<\/span>
\n b) S\u1ed1 ti\u1ec1n gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u1ef1c t\u1ebf l\u1edbn h\u01a1n s\u1ed1 t\u1ea1m t\u00ednh gi\u1ea3m tr\u1eeb;<\/span>
\n c) C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u01b0a gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf. <\/span>
\n 2. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

Ch\u01b0\u01a1ng IV<\/span><\/strong><\/span>
\n \u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 33. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong><\/span>
\n 1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009.<\/span>
\n 2. C\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1i Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf thu nh\u1eadp \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp cao t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25 th\u00e1ng 5 n\u0103m 2007 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 Qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n \u0110i\u1ec1u 34. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/strong><\/span>
\n 1. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 2. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0TM. CH\u00cdNH PH\u1ee6 <\/span><\/strong><\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0TH\u1ee6 T\u01af\u1edaNG <\/span><\/strong><\/span><\/p>\n

N\u01a1i nh\u1eadn:<\/strong> <\/span>
\n – Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span>
\n – Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7; <\/span>
\n – C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;<\/span>
\n – V\u0103n ph\u00f2ng BC\u0110TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng; \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u0110\u00e3 k\u00fd<\/span>
\n – H\u0110ND, UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
\n – V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n – V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n – H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i; <\/span>
\n – V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n – To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao; \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Nguy\u1ec5n T\u1ea5n D\u0169ng<\/strong><\/span>
\n – Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n – Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n – UB Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh QG;<\/span>
\n – BQL KKTCKQT B\u1edd Y;<\/span>
\n – Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch X\u00e3 h\u1ed9i;<\/span>
\n – Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;<\/span>
\n – UBTW M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
\n – C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3; <\/span>
\n – VPCP: BTCN, c\u00e1c PCN, <\/span>
\n c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<\/span>
\n – L\u01b0u: V\u0103n th\u01b0, KTTH (5b). A.<\/span><\/p>\n

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

Ng\u00e0y 08 th\u00e1ng 09 n\u0103m 2008 Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2008\/N\u0110-CP – quy \u0111\u1ecbnh chi ti\u1ebft lu\u1eadt thu\u1ebf TNCN v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd, khai thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf TNCN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf. K\u1ebf to\u00e1n Centax m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o b\u00e0i vi\u1ebft<\/p>\n","protected":false},"author":7,"featured_media":3727,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[351],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3244"}],"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=3244"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3244\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/3727"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3244"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}