\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2015<\/p>\n
B\u1ed9 t\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, SBLAW t\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd \u0111\u1ec3 doanh nghi\u1ec7p tham kh\u1ea3o:<\/p>\n
1. V\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC so v\u1edbi th\u00f4ng t\u01b0 123\/2012\/TT-BTC ch\u1ec9 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p: \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u00ec k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n
\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i ti\u1ec1n cho vay): 5%.<\/p>\n
Ri\u00eang ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, y t\u1ebf, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt: 2%.<\/p>\n
\u0110\u1ed1i v\u1edbi kinh doanh h\u00e0ng h\u00f3a: 1%.<\/p>\n
\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c: 2%.<\/p>\n
Qua \u0111\u00f3, quy \u0111\u1ecbnh th\u00eam c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p ( VD: H\u1ee3p t\u00e1c x\u00e3,\u2026) s\u1ebd ph\u1ea3i n\u1ed9p thu\u1ebf khi c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN.<\/p>\n
2. Gi\u1ea3m thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 22% (tr\u01b0\u1edbc kia l\u00e0 25%) (t\u1eeb ng\u00e0y 01\/01\/2016 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 20%) nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (tr\u1eeb ph\u1ea7n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u1ec3 b\u00e1n, cho thu\u00ea, cho thu\u00ea mua \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 10%.<\/p>\n
Trong k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 DN c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng B\u0110S, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n) n\u1ebfu b\u1ecb l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC).<\/p>\n
\u0110\u1ed1i v\u1edbi s\u1ed1 l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n) c\u1ee7a c\u00e1c n\u0103m 2013 tr\u1edf v\u1ec1 tr\u01b0\u1edbc c\u00f2n trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, n\u1ebfu chuy\u1ec3n kh\u00f4ng h\u1ebft th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 thu nh\u1eadp kh\u00e1c) t\u1eeb n\u0103m 2014 tr\u1edf \u0111i.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p, sau khi c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i th\u1ec3 n\u1ebfu c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p th\u00ec thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (bao g\u1ed3m c\u1ea3 s\u1ed1 l\u1ed7 c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc \u0111\u01b0\u1ee3c chuy\u1ec3n sang theo quy \u0111\u1ecbnh) v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n
3. B\u1ed5 sung th\u00eam quy \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 m\u00e0 kh\u00e1ch h\u00e0ng tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a s\u1ed1 n\u0103m thu ti\u1ec1n tr\u01b0\u1edbc chia cho s\u1ed1 n\u0103m thu ti\u1ec1n tr\u01b0\u1edbc.<\/p>\n
4. Quy \u0111\u1ecbnh b\u1ed5 sung th\u00eam c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. C\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ghi tr\u00ean h\u00f3a \u0111\u01a1n m\u00e0 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed, doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n v\u00e0 ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n
5. Ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u2026 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh th\u00ec chi ph\u00ed mua t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m (quy \u0111\u1ecbnh c\u0169 l\u00e0 2 n\u0103m).<\/p>\n
6. Th\u1eddi h\u1ea1n chi qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng l\u00e0 06 th\u00e1ng\u00a0k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh. \u0110\u1ed1i v\u1edbi\u00a0doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh gi\u1ea3m chi ph\u00ed c\u1ee7a n\u0103m sau.<\/p>\n
V\u00ed d\u1ee5: Khi n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2014, DN A c\u00f3 tr\u00edch qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng l\u00e0 10 t\u1ef7 \u0111\u1ed3ng, \u0111\u1ebfn ng\u00e0y 30\/06\/2015 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch), DN A m\u1edbi chi s\u1ed1 ti\u1ec1n t\u1eeb qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng n\u0103m 2014 l\u00e0 7 t\u1ef7 \u0111\u1ed3ng th\u00ec DN A ph\u1ea3i t\u00ednh gi\u1ea3m chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng n\u0103m sau (n\u0103m 2015) l\u00e0 3 t\u1ef7 \u0111\u1ed3ng. Khi l\u1eadp h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n n\u0103m 2015 n\u1ebfu DN A c\u00f3 nhu c\u1ea7u tr\u00edch l\u1eadp th\u00ec ti\u1ebfp t\u1ee5c tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh.<\/p>\n
7. \u0110i\u1ec1u ch\u1ec9nh chi kh\u1ea5u hao TSC\u0110 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng\/xe \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb \u00f4 t\u00f4 chuy\u00ean kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch v\u00e0 kh\u00e1ch s\u1ea1n). Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng th\u00ec gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a xe \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng nguy\u00ean gi\u00e1 th\u1ef1c mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u1eeb s\u1ed1 kh\u1ea5u hao l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd xe.<\/p>\n
8. \u0110\u1ed1i v\u1edbi kho\u1ea3n chi v\u01b0\u1ee3t m\u1ee9c 01 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi \u0111\u1ec3: Tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.Kho\u1ea3n chi tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ngo\u00e0i vi\u1ec7c kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y c\u00f2n ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau:\u00a0H\u1ee3p \u0111\u1ed3ng\u00a0lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc sau \u0111\u00f3 m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/p>\n
9. Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n chi v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb, bao g\u1ed3m: chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi; chi ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb; chi h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, chi h\u1ed7 tr\u1ee3 chi ph\u00ed; chi cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng.<\/p>\n
10. L\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/p>\n
Trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh khi thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n ngo\u1ea1i t\u1ec7 \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh khi \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n. Khi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ho\u00e0n th\u00e0nh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng th\u00ec ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng (sau khi b\u00f9 tr\u1eeb s\u1ed1 ch\u00eanh l\u1ec7ch t\u0103ng v\u00e0 ch\u00eanh l\u1ec7ch gi\u1ea3m) \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh, th\u1eddi gian ph\u00e2n b\u1ed5 kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb khi c\u00f4ng tr\u00ecnh \u0111\u01b0a v\u00e0o ho\u1ea1t \u0111\u1ed9ng.<\/p>\n
Trong giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ec3 c\u1ea3 vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec1u s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh trong n\u0103m t\u00e0i ch\u00ednh.<\/p>\n
\u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 kho\u1ea3n cho vay c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu h\u1ed3i n\u1ee3 ho\u1eb7c thu h\u1ed3i kho\u1ea3n cho vay v\u1edbi t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn kho\u1ea3n n\u1ee3 ph\u1ea3i thu ho\u1eb7c kho\u1ea3n cho vay ban \u0111\u1ea7u.<\/p>\n
12.\u00a0B\u1ed5 sung c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/strong><\/p>\n Chi t\u00e0i tr\u1ee3 nghi\u00ean c\u1ee9u khoa h\u1ecdc kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh; chi t\u00e0i tr\u1ee3 kh\u00f4ng theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c; C\u00e1c kho\u1ea3n chi \u0111\u00e3 \u0111\u01b0\u1ee3c chi t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p; Chi ph\u00ed mua th\u1ebb h\u1ed9i vi\u00ean s\u00e2n g\u00f4n, chi ph\u00ed ch\u01a1i g\u00f4n.<\/p>\n Kho\u1ea3n chi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu (tr\u1eeb c\u1ed5 phi\u1ebfu thu\u1ed9c lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3) v\u00e0 c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu (tr\u1eeb c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu thu\u1ed9c lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3), mua b\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u0103ng, gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p.<\/p>\n 13.B\u1ed5 sung c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf:<\/strong><\/p>\n C\u00e1c kho\u1ea3n th\u1ef1c chi cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p<\/b><\/p>\n Kho\u1ea3n th\u1ef1c chi \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng v\u00e0 an ninh, hu\u1ea5n luy\u1ec7n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n t\u1ef1 v\u1ec7 v\u00e0 ph\u1ee5c v\u1ee5 c\u00e1c nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/b><\/p>\n Kho\u1ea3n th\u1ef1c chi \u0111\u1ec3 h\u1ed7 tr\u1ee3 cho t\u1ed5 ch\u1ee9c \u0110\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p.<\/b><\/p>\n C\u00e1c kho\u1ea3n chi kh\u00e1c mang t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9, ph\u00f9 h\u1ee3p theo t\u1eebng ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/b><\/p>\n 14. V\u1ec1 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, <\/i>ch\u00ednh s\u00e1ch thu\u1ebf TNDN l\u1ea7n n\u00e0y h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u01a1n \u0111\u1ed1i v\u1edbi:<\/b><\/p>\n Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, s\u1ea3n xu\u1ea5t mu\u1ed1i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3; Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n (Kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p h\u1ee3p t\u00e1c x\u00e3, doanh nghi\u1ec7p c\u00f3 mua l\u1ea1i s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y h\u1ea3i s\u1ea3n).<\/b><\/p>\n Thu nh\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u; Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng cho ng\u01b0\u1eddi ngh\u00e8o v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00e1c c\u1ee7a Ng\u00e2n h\u00e0ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i; Thu nh\u1eadp c\u1ee7a C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam; Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu do th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc: Qu\u1ef9 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c B\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi, Qu\u1ef9 B\u1ea3o hi\u1ec3m Y t\u1ebf, Qu\u1ef9 h\u1ed7 tr\u1ee3 h\u1ecdc ngh\u1ec1, Qu\u1ef9 h\u1ed7 tr\u1ee3 vi\u1ec7c l\u00e0m ngo\u00e0i n\u01b0\u1edbc thu\u1ed9c B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i, Qu\u1ef9 tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd Vi\u1ec7t Nam, Qu\u1ef9 vi\u1ec5n th\u00f4ng c\u00f4ng \u00edch, Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u1ecba ph\u01b0\u01a1ng, Qu\u1ef9 B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng Vi\u1ec7t Nam, Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n H\u1ee3p t\u00e1c x\u00e3, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u1ee5 n\u1eef ngh\u00e8o, Qu\u1ef9 b\u1ea3o h\u1ed9 c\u00f4ng d\u00e2n v\u00e0 ph\u00e1p nh\u00e2n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, Qu\u1ef9 ph\u00e1t tri\u1ec3n nh\u00e0, Qu\u1ef9 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t, Qu\u1ef9 h\u1ed7 tr\u1ee3 n\u00f4ng d\u00e2n, Qu\u1ef9 h\u1ed7 tr\u1ee3 v\u1ed1n cho c\u00f4ng nh\u00e2n, lao \u0111\u1ed9ng ngh\u00e8o t\u1ef1 t\u1ea1o vi\u1ec7c l\u00e0m v\u00e0 Qu\u1ef9 kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00e1c qu\u1ef9 n\u00e0y \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 c\u00f3 c\u01a1 ch\u1ebf ch\u00ednh s\u00e1ch ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/p>\n Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n. Danh m\u1ee5c c\u00e1c l\u0129nh v\u1ef1c khuy\u1ebfn kh\u00edch chuy\u1ec3n giao \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 133\/2008\/N\u0110-CP<\/p>\n 15. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m theo l\u1ed9 tr\u00ecnh. C\u1ee5 th\u1ec3 k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2014, thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 22%. T\u1eeb ng\u00e0y 01\/01\/2016, tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 22% chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%.<\/p>\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong n\u0103m kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng\u00a0 th\u00ec\u00a0trong n\u0103m \u0111\u00f3 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ea1m t\u00ednh qu\u00fd theo thu\u1ebf su\u1ea5t 22% (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf). K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh n\u1ebfu doanh thu b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c th\u00e1ng trong n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh theo thu\u1ebf su\u1ea5t 20% (tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0; chuy\u1ec3nnh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng SXKD \u1edf ngo\u00e0i Vi\u1ec7t Nam; thu nh\u1eadp t\u1eeb t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n; thu nh\u1eadp t\u1eeb kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf TT\u0110B)<\/p>\n \u00c1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u \u0111\u00e3i thu\u1ebf TNDN cho c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh quy t\u1ea1i \u0110i\u1ec1u 15, \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP. Qua \u0111\u00f3 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i bao g\u1ed3m:<\/p>\n D\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u v\u00e0 ph\u00e1t sinh doanh thu c\u1ee7a d\u1ef1 \u00e1n v\u00e0o ng\u00e0y 01\/01\/2014.<\/p>\n D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc g\u1eafn v\u1edbi vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 kh\u00f4ng thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p t\u1eeb ng\u00e0y 01\/01\/2014.<\/p>\n D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 nh\u01b0ng \u0111ang trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a ph\u00e1t sinh doanh thu v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 \u0111i\u1ec1u ch\u1ec9nh t\u1eeb ng\u00e0y 01\/01\/2014 c\u1ee7a d\u1ef1 \u00e1n \u0111\u00f3.<\/p>\n D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed9c l\u1eadp v\u1edbi d\u1ef1 \u00e1n doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 kh\u00f4ng thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n) c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 t\u1eeb ng\u00e0y 01\/01\/2014 \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed9c l\u1eadp n\u00e0y.<\/p>\n 16. Th\u00f4ng t\u01b0 c\u0169ng l\u00e0m r\u00f5 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng thu\u1ed9c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i TNDN theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN v\u00e0 c\u00e1c ti\u00eau ch\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh \u01b0u \u0111\u00e3i thu\u1ebf.<\/p>\n C\u00e1c ti\u00eau ch\u00ed d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng ph\u1ea3i \u0111\u00e1p \u1ee9ng:<\/p>\n Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u0103ng th\u00eam sau khi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh v\u00e0 \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1t t\u1ed1i thi\u1ec3u t\u1eeb 20 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng thu\u1ed9c l\u0129nh v\u1ef1c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ho\u1eb7c t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u1ef1c hi\u1ec7n t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP.<\/p>\n T\u1ef7 tr\u1ecdng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u0103ng th\u00eam \u0111\u1ea1t t\u1ed1i thi\u1ec3u t\u1eeb 20% so v\u1edbi t\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u01b0\u1edbc khi \u0111\u1ea7u t\u01b0.<\/p>\n C\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf khi \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng t\u0103ng th\u00eam t\u1ed1i thi\u1ec3u t\u1eeb 20% so v\u1edbi c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf k\u0129 thu\u1eadt ban \u0111\u1ea7u<\/p>\n","protected":false},"excerpt":{"rendered":" \u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2015 B\u1ed9 t\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, SBLAW t\u1ed5ng h\u1ee3p m\u1ed9t s\u1ed1 \u0111i\u1ec3m \u0111\u00e1ng l\u01b0u \u00fd \u0111\u1ec3 doanh nghi\u1ec7p tham kh\u1ea3o: 1. V\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC so […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/321"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=321"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/321\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}