{"id":9586,"date":"2015-08-18T07:57:19","date_gmt":"2015-08-18T07:57:19","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9586"},"modified":"2016-11-14T02:44:17","modified_gmt":"2016-11-14T02:44:17","slug":"thong-tu-1282014tt-btc-huong-dan-ve-viec-giam-thue-tncn-doi-voi-ca-nhan-lam-viec-tai-khu-kinh-te","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9586","title":{"rendered":"Th\u00f4ng t\u01b0 128\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c gi\u1ea3m thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i khu kinh t\u1ebf"},"content":{"rendered":"

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

B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/strong><\/span>
\n S\u1ed1: 128\/2014\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 5 th\u00e1ng 9 n\u0103m 2014<\/span><\/p>\n

TH\u00d4NG T\u01af<\/span><\/strong><\/span>
\nH\u01af\u1edaNG D\u1eaaN V\u1ec0 VI\u1ec6C GI\u1ea2M THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N \u0110\u1ed0I V\u1edaI C\u00c1 NH\u00c2N L\u00c0M VI\u1ec6C T\u1ea0I KHU KINH T\u1ebe<\/span><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2007 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2012;<\/em><\/span>
\nC\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2006 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf n\u0103m 2012;<\/span><\/em>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 6 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 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 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n;<\/span><\/em>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 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 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/em>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 29\/2008\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 3 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t, khu kinh t\u1ebf;<\/span><\/em>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 164\/2013\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 11 n\u0103m 2013 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 29\/2008\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 3 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t v\u00e0 khu kinh t\u1ebf;<\/span><\/em>
\nC\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 72\/2013\/Q\u0110-TTg ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c ban h\u00e0nh c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Khu kinh t\u1ebf c\u1eeda kh\u1ea9u;<\/span><\/em>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 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><\/em>
\nTheo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span><\/em>
\nB\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i Khu kinh t\u1ebf v\u00e0 Khu kinh t\u1ebf c\u1eeda kh\u1ea9u (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 Khu kinh t\u1ebf) nh\u01b0 sau:<\/span><\/em><\/p>\n

\u0110i\u1ec1u 1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng<\/span><\/strong><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, l\u00e0m vi\u1ec7c t\u1ea1i Khu kinh t\u1ebf, c\u1ee5 th\u1ec3 g\u1ed3m:<\/span>
\n1. C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi Ban qu\u1ea3n l\u00fd Khu kinh t\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Khu kinh t\u1ebf v\u00e0 th\u1ef1c t\u1ebf l\u00e0m vi\u1ec7c t\u1ea1i Khu kinh t\u1ebf.<\/span>
\n2. C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 c\u01a1 s\u1edf kinh doanh t\u1ea1i Khu kinh t\u1ebf v\u00e0 th\u1ef1c t\u1ebf l\u00e0m vi\u1ec7c t\u1ea1i Khu kinh t\u1ebf.<\/span>
\n3. C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ngo\u00e0i Khu kinh t\u1ebf, nh\u01b0ng \u0111\u01b0\u1ee3c c\u1eed \u0111\u1ebfn l\u00e0m vi\u1ec7c t\u1ea1i Khu kinh t\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ngo\u00e0i Khu kinh t\u1ebf k\u00fd k\u1ebft v\u1edbi Ban qu\u1ea3n l\u00fd khu kinh t\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Khu kinh t\u1ebf ho\u1eb7c v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Khu kinh t\u1ebf.<\/span>
\n4. C\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ed1 \u0111\u1ecbnh t\u1ea1i Khu kinh t\u1ebf, th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh t\u1ea1i Khu kinh t\u1ebf.<\/span>
\n5. C\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi t\u1ed5 ch\u1ee9c t\u1ea1i Khu kinh t\u1ebf v\u00e0 th\u1ef1c t\u1ebf l\u00e0m vi\u1ec7c t\u1ea1i Khu x\u1eed l\u00fd ch\u1ea5t th\u1ea3i \u0111\u1ed9c h\u1ea1i c\u1ee7a Khu kinh t\u1ebf m\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 m\u00f4i tr\u01b0\u1eddng v\u00e0 quy ho\u1ea1ch Khu kinh t\u1ebf \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t th\u00ec Khu x\u1eed l\u00fd ch\u1ea5t th\u1ea3i \u0111\u1ed9c h\u1ea1i n\u00e0y ph\u1ea3i \u0111\u1eb7t ngo\u00e0i Khu kinh t\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0m c\u0103n c\u1ee9 gi\u1ea3m thu\u1ebf<\/span><\/strong><\/span><\/p>\n

Thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u00ednh s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c gi\u1ea3m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y g\u1ed3m:<\/span>
\n1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0m vi\u1ec7c t\u1ea1i Khu kinh t\u1ebf \u0111\u01b0\u1ee3c Ban qu\u1ea3n l\u00fd Khu kinh t\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Khu kinh t\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 c\u01a1 s\u1edf kinh doanh t\u1ea1i Khu kinh t\u1ebf tr\u1ea3.<\/span>
\n2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1eed \u0111\u1ebfn l\u00e0m vi\u1ec7c t\u1ea1i Khu kinh t\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ngo\u00e0i Khu kinh t\u1ebf tr\u1ea3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf k\u00fd k\u1ebft v\u1edbi Ban qu\u1ea3n l\u00fd Khu kinh t\u1ebf, c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc t\u1ea1i Khu kinh t\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Khu kinh t\u1ebf.<\/span>
\n3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Khu kinh t\u1ebf c\u1ee7a c\u00e1 nh\u00e2n, nh\u00f3m c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh t\u1ea1i Khu kinh t\u1ebf.<\/span>
\n4. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c do l\u00e0m vi\u1ec7c t\u1ea1i khu x\u1eed l\u00fd ch\u1ea5t th\u1ea3i \u0111\u1ed9c h\u1ea1i c\u1ee7a Khu kinh t\u1ebf \u0111\u1eb7t ngo\u00e0i Khu kinh t\u1ebf.<\/span>
\nVi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 thu nh\u1eadp t\u1eeb kinh doanh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

\u0110i\u1ec1u 3. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m<\/span><\/strong><\/p>\n

1. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa:<\/span>
\na. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa ch\u1ec9 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Khu kinh t\u1ebf):<\/span>
\na.1. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m:<\/span>
\nThu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1m n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m = Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i kh\u1ea5u tr\u1eeb ho\u1eb7c t\u1ea1m n\u1ed9p (h\u00e0ng th\u00e1ng, qu\u00fd ho\u1eb7c t\u1eebng l\u1ea7n ph\u00e1t sinh) x 50%<\/span>
\na.2. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m:<\/span>
\nThu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c gi\u1ea3m = T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p trong n\u0103m t\u00ednh thu\u1ebf x 50%<\/span>
\nTrong \u0111\u00f3: T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p (n\u00eau tr\u00ean) l\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span>
\nb. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u1eeba c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Khu kinh t\u1ebf v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, thu nh\u1eadp t\u1eeb kinh doanh \u1edf ngo\u00e0i Khu kinh t\u1ebf:<\/span>
\nb.1. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m:<\/span>
\nThu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n t\u1ea1m n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m = Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i kh\u1ea5u tr\u1eeb ho\u1eb7c t\u1ea1m n\u1ed9p (h\u00e0ng th\u00e1ng, qu\u00fd ho\u1eb7c t\u1eebng l\u1ea7n ph\u00e1t sinh) t\u01b0\u01a1ng \u1ee9ng v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Khu kinh t\u1ebf x 50%<\/span>
\nb.2. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c gi\u1ea3m:<\/span>
\nThu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c gi\u1ea3m trong n\u0103m = T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p trong n\u0103m x Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Khu kinh t\u1ebf x 50%<\/span>
\n T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf trong n\u0103m t\u00ednh thu\u1ebf <\/span>
\nTrong \u0111\u00f3: T\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p trong n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng, t\u1eeb kinh doanh ph\u00e1t sinh trong n\u0103m t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span>
\n2. \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa:<\/span>
\nThu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c gi\u1ea3m = T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ea1i Khu kinh t\u1ebf x Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa x 50%<\/span><\/p>\n

\u0110i\u1ec1u 4. Khai thu\u1ebf, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/strong><\/span><\/p>\n

C\u00e1 nh\u00e2n n\u00eau t\u1ea1i \u0110i\u1ec1u 1 c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n khai thu\u1ebf, n\u1ed9p thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

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

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 20 th\u00e1ng 10 n\u0103m 2014 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 176\/2009\/TT-BTC ng\u00e0y 09 th\u00e1ng 9 n\u0103m 2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n2. C\u00e1 nh\u00e2n kinh doanh t\u1ea1i Khu kinh t\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/01\/2009 c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb kinh doanh \u0111ang th\u1ef1c hi\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2008 m\u00e0 v\u1eabn \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec chuy\u1ec3n sang \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho h\u1ebft th\u1eddi gian mi\u1ec5n thu\u1ebf c\u00f2n l\u1ea1i, sau \u0111\u00f3 s\u1ebd h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m 50% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n3. 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 \u1ea3nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c Thu\u1ebf) \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/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 \u00a0 \u00a0KT. B\u1ed8 TR\u01af\u1edeNG<\/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 \u00a0 \u00a0 \u00a0 \u00a0 TH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

N\u01a1i nh\u1eadn:<\/span><\/strong><\/span><\/em>
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc; \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\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/strong><\/span><\/span>
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– V\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng trung \u01b0\u01a1ng;<\/span>
\n– To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\n– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n– H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, U\u1ef7 ban nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
\n– C\u00f4ng b\u00e1o;<\/span>
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/span>
\n– Website Ch\u00ednh ph\u1ee7;<\/span>
\n– Website B\u1ed9 T\u00e0i ch\u00ednh; Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/span>
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n– L\u01b0u: VT, TCT(VT, TNCN 2b).Thang<\/span><\/p>\n

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

Th\u00f4ng t\u01b0 128\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c gi\u1ea3m thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i khu kinh t\u1ebf. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00e1c quy \u0111\u1ecbnh n\u00e0y t\u1edbi b\u1ea1n \u0111\u1ecdc<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1143],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9586"}],"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=9586"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9586\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9586"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}