{"id":43924,"date":"2016-06-21T16:06:00","date_gmt":"2016-06-21T09:06:00","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=43924"},"modified":"2025-06-21T16:27:39","modified_gmt":"2025-06-21T09:27:39","slug":"thong-tu-78-2014-tt-btc-huong-dan-thi-hanh-nghi-dinh-so-218-2013-nd-cp-luat-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-78-2014-tt-btc-huong-dan-thi-hanh-nghi-dinh-so-218-2013-nd-cp-luat-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"Th\u00f4ng t\u01b0 78\/2014\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"\n

Th\u00f4ng t\u01b0 78\/2014\/TT-BTC H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n\n
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B\u1ed8 T\u00c0I CH\u00cdN<\/span>H
<\/b><\/p>\n<\/td>\n

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C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fa<\/span>c
<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 78\/2014\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 18 th\u00e1ng 06 n\u0103m 2014<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/b><\/p>\n

H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH NGH\u1eca \u0110\u1ecaNH S\u1ed0\u00a0218\/2013\/N\u0110-CP\u00a0NG\u00c0Y 26\/12\/2013 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u00c0 H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12\u00a0ng\u00e0y 3\/6\/2008;\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 32\/2013\/QH13\u00a0ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0v\u00e0\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/i><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0118\/2008\/N\u0110-CP\u00a0ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/i><\/p>\n

X\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf, B\u1ed9 tr\u01b0\u1edfng B\u1ed9\u00a0T\u00e0i ch\u00ednh\u00a0h\u01b0\u1edbng d\u1eabn thi h\u00e0nh\u00a0v\u1ec1\u00a0thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/i><\/p>\n

Ch\u01b0\u01a1ng I<\/b><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/b><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0v\u00e0\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

<\/a>\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/p>\n

1.\u00a0<\/b>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p), bao g\u1ed3m:<\/p>\n

a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Doanh nghi\u1ec7p,\u00a0Lu\u1eadt \u0110\u1ea7u t\u01b0,\u00a0Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng,\u00a0Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m,\u00a0Lu\u1eadt Ch\u1ee9ng kho\u00e1n,\u00a0Lu\u1eadt D\u1ea7u kh\u00ed,\u00a0Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i\u00a0v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c: C\u00f4ng ty c\u1ed5 ph\u1ea7n; C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n; C\u00f4ng ty h\u1ee3p danh; Doanh nghi\u1ec7p t\u01b0 nh\u00e2n; V\u0103n ph\u00f2ng Lu\u1eadt s\u01b0, V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng t\u01b0; C\u00e1c b\u00ean trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh; C\u00e1c b\u00ean trong h\u1ee3p \u0111\u1ed3ng ph\u00e2n chia s\u1ea3n ph\u1ea9m d\u1ea7u kh\u00ed, X\u00ed nghi\u1ec7p li\u00ean doanh d\u1ea7u kh\u00ed, C\u00f4ng ty \u0111i\u1ec1u h\u00e0nh chung.<\/p>\n

b) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, ngo\u00e0i c\u00f4ng l\u1eadp c\u00f3 s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong t\u1ea5t c\u1ea3 c\u00e1c l\u0129nh v\u1ef1c.<\/p>\n

c) T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo\u00a0Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/p>\n

<\/a>d) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i) c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 th\u00f4ng qua c\u01a1 s\u1edf n\u00e0y, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m:<\/p>\n

\u2013 Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh, nh\u00e0 m\u00e1y, c\u00f4ng x\u01b0\u1edfng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h\u1ea7m m\u1ecf, m\u1ecf d\u1ea7u, kh\u00ed ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean kh\u00e1c t\u1ea1i Vi\u1ec7t Nam;<\/p>\n

\u2013 \u0110\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, l\u1eafp r\u00e1p;<\/p>\n

\u2013 C\u01a1 s\u1edf cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u00f4ng qua ng\u01b0\u1eddi l\u00e0m c\u00f4ng ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c;<\/p>\n

\u2013 \u0110\u1ea1i l\u00fd cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i;<\/p>\n

\u2013 \u0110\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p l\u00e0 \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0\u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n vi\u1ec7c giao h\u00e0ng\u00a0h\u00f3a\u00a0ho\u1eb7c cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam k\u00fd k\u1ebft c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh \u0111\u00f3.<\/p>\n

e) T\u1ed5 ch\u1ee9c kh\u00e1c ngo\u00e0i c\u00e1c t\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c v\u00e0 d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng\u00a0h\u00f3a\u00a0ho\u1eb7c d\u1ecbch v\u1ee5, c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

<\/a>2.\u00a0<\/b>T\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng theo\u00a0Lu\u1eadt \u0110\u1ea7u t\u01b0,\u00a0Lu\u1eadt Doanh nghi\u1ec7p\u00a0<\/a>ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u00e1c t\u1ed5 ch\u1ee9c n\u00e0y n\u1ebfu c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 14 Ch\u01b0\u01a1ng IV Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

Ch\u01b0\u01a1ng II<\/b><\/p>\n

PH\u01af\u01a0NG PH\u00c1P V\u00c0 C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe<\/b><\/p>\n

\u0110i\u1ec1u 3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/b><\/p>\n

1.\u00a0<\/b>S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t.<\/p>\n

Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n
\n

Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

(Thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<\/td>\n

\n

\u2013<\/p>\n<\/td>\n

\n

Ph\u1ea7n tr\u00edch l\u1eadp qu\u1ef9 KH&CN (n\u1ebfu c\u00f3))<\/p>\n<\/td>\n

\n

x<\/p>\n<\/td>\n

\n

Thu\u1ebf su\u1ea5t thu\u1ebf TNDN<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c lo\u1ea1i thu\u1ebf t\u01b0\u01a1ng t\u1ef1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf ngo\u00e0i Vi\u1ec7t Nam th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

<\/a>2.<\/b>\u00a0<\/b><\/a>K\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec k\u1ef3 t\u00ednh thu\u1ebf x\u00e1c \u0111\u1ecbnh theo n\u0103m t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng. K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf cu\u1ed1i c\u00f9ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 k\u1ebf to\u00e1n theo\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.<\/p>\n

3.\u00a0<\/b>Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 t\u00ednh thu\u1ebf n\u0103m \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 k\u1ef3 t\u00ednh thu\u1ebf n\u0103m cu\u1ed1i c\u00f9ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n c\u00f3 th\u1eddi gian ng\u1eafn h\u01a1n 03 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c c\u1ed9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m ti\u1ebfp theo (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp) ho\u1eb7c k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc \u0111\u00f3 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n) \u0111\u1ec3 h\u00ecnh th\u00e0nh m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m \u0111\u1ea7u ti\u00ean ho\u1eb7c k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m cu\u1ed1i c\u00f9ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15 th\u00e1ng.<\/p>\n

<\/a>4.<\/b>\u00a0<\/b><\/a>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) th\u00ec k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 12 th\u00e1ng. Doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 c\u00f3 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn: \u01afu \u0111\u00e3i trong n\u0103m chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf ho\u1eb7c n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u1ee7a n\u0103m chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf sang n\u0103m ti\u1ebfp theo.<\/p>\n

V\u00ed d\u1ee5 1: Doanh nghi\u1ec7p A (DN A) k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2013 \u00e1p d\u1ee5ng theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, \u0111\u1ea7u n\u0103m 2014 l\u1ef1a ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i sang n\u0103m t\u00e0i ch\u00ednh t\u1eeb ng\u00e0y 01\/4 n\u0103m n\u00e0y sang ng\u00e0y 31\/03 n\u0103m sau, th\u00ec k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m chuy\u1ec3n \u0111\u1ed5i (n\u0103m chuy\u1ec3n \u0111\u1ed5i 2014) \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01\/01\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/03\/2014 (3 th\u00e1ng), k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m ti\u1ebfp theo (n\u0103m t\u00e0i ch\u00ednh 2014) \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 01\/04\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/03\/2015.<\/p>\n

V\u00ed d\u1ee5 2: C\u0169ng tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean nh\u01b0ng DN A \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (mi\u1ec5n thu\u1ebf 2 n\u0103m, gi\u1ea3m 50% thu\u1ebf TNDN trong 4 n\u0103m ti\u1ebfp theo), n\u0103m 2012 b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf th\u00ec DN A s\u1ebd h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf nh\u01b0 sau (mi\u1ec5n thu\u1ebf c\u00e1c n\u0103m 2012, 2013; gi\u1ea3m 50% thu\u1ebf c\u00e1c n\u0103m 2014, 2015, 2016, 2017).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn gi\u1ea3m 50% thu\u1ebf theo k\u1ef3 t\u00ednh thu\u1ebf n\u0103m chuy\u1ec3n \u0111\u1ed5i 2014 th\u00ec doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n gi\u1ea3m 50% thu\u1ebf TNDN 3 n\u0103m t\u00ednh thu\u1ebf ti\u1ebfp theo t\u00ednh t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2014 (n\u0103m t\u00e0i ch\u00ednh 2014 t\u1eeb 1\/4\/2014 \u0111\u1ebfn 31\/3\/2015) \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh 2016.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn kh\u00f4ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m 50% thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf TNDN n\u0103m chuy\u1ec3n \u0111\u1ed5i 2014 (k\u1ef3 t\u00ednh thu\u1ebf n\u0103m chuy\u1ec3n \u0111\u1ed5i 2014 k\u00ea khai n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i) th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m 50% thu\u1ebf TNDN t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2014 (t\u1eeb 1\/4\/2014 \u0111\u1ebfn 31\/3\/2015) \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh 2017.<\/p>\n

<\/a>5.\u00a0<\/b>\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\u00a0h\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\u00a0h\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\u00a0h\u00f3a: 1%.<\/p>\n

+ \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c: 2%.<\/p>\n

V\u00ed d\u1ee5 3: \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p A c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0, doanh thu cho thu\u00ea nh\u00e0 m\u1ed9t (01) n\u0103m l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng, \u0111\u01a1n v\u1ecb kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0 n\u00eau tr\u00ean do v\u1eady \u0111\u01a1n v\u1ecb l\u1ef1a ch\u1ecdn k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/p>\n

S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p = 100.000.000 \u0111\u1ed3ng x 5% = 5.000.000 \u0111\u1ed3ng.<\/p>\n

<\/a>6.<\/b>\u00a0<\/b><\/a>Doanh nghi\u1ec7p c\u00f3 doanh thu, chi ph\u00ed v\u00e0 thu nh\u1eadp kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu, chi ph\u00ed, thu nh\u1eadp kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c. \u0110\u1ed1i v\u1edbi lo\u1ea1i ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i th\u00f4ng qua m\u1ed9t lo\u1ea1i ngo\u1ea1i t\u1ec7 c\u00f3 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam.<\/p>\n

<\/a>\u0110i\u1ec1u 4. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><\/p>\n

1.\u00a0<\/b>Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n
\n

Thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/p>\n<\/td>\n

\n

\u2013<\/p>\n<\/td>\n

\n

Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/p>\n<\/td>\n

\n

+<\/p>\n<\/td>\n

\n

C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2.<\/b>\u00a0<\/b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/p>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 thu nh\u1eadp kh\u00e1c.<\/p>\n

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

Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Doanh thu<\/p>\n<\/td>\n

\n

\u2013<\/p>\n<\/td>\n

\n

Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/p>\n<\/td>\n

\n

+<\/p>\n<\/td>\n

\n

C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n\u00a0xu\u1ea5t\u00a0kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1eb1ng doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1eeb chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u00e1p d\u1ee5ng nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh ri\u00eang thu nh\u1eadp c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \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% (t\u1eeb ng\u00e0y 01\/01\/2016 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 20%), 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% theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y).<\/p>\n

Doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \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\u00a0<\/a>\u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y).<\/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\u00a0trong\u00a0th\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 (l\u00e3i) t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (n\u1ebfu c\u00f3) \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

\u0110i\u1ec1u 5. Doanh thu<\/b><\/p>\n

1.<\/b>\u00a0Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng\u00a0h\u00f3a, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung c\u1ea5p d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 kho\u1ea3n tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n

a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 doanh thu ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

V\u00ed d\u1ee5 4: Doanh nghi\u1ec7p A l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf.\u00a0H\u00f3a\u00a0\u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng g\u1ed3m c\u00e1c ch\u1ec9 ti\u00eau nh\u01b0 sau:<\/p>\n

Gi\u00e1 b\u00e1n: 100.000 \u0111\u1ed3ng.<\/p>\n

Thu\u1ebf GTGT (10%): 10.000 \u0111\u1ed3ng.<\/p>\n

Gi\u00e1 thanh to\u00e1n: 110.000 \u0111\u1ed3ng.<\/p>\n

Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 100.000 \u0111\u1ed3ng.<\/p>\n

b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

V\u00ed d\u1ee5 5: Doanh nghi\u1ec7p B l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng.\u00a0H\u00f3a\u00a0\u0111\u01a1n b\u00e1n h\u00e0ng ch\u1ec9 ghi gi\u00e1 b\u00e1n l\u00e0 110.000 \u0111\u1ed3ng (gi\u00e1 \u0111\u00e3 c\u00f3 thu\u1ebf GTGT).<\/p>\n

Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 110.000 \u0111\u1ed3ng.<\/p>\n

<\/a>c) 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

<\/a>2.<\/b>\u00a0<\/b><\/a>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

<\/a>a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng\u00a0h\u00f3a\u00a0l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng\u00a0h\u00f3a\u00a0cho ng\u01b0\u1eddi mua.<\/p>\n

<\/a>b) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp\u00a0h\u00f3a\u00a0\u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p\u00a0th\u1eddi \u0111i\u1ec3m\u00a0l\u1eadp\u00a0h\u00f3a\u00a0\u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5 x\u1ea3y ra tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo th\u1eddi \u0111i\u1ec3m l\u1eadp\u00a0h\u00f3a\u00a0\u0111\u01a1n cung \u1ee9ng d\u1ecbch v\u1ee5.<\/p>\n

c) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng l\u00e0\u00a0th\u1eddi \u0111i\u1ec3m\u00a0ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n cho ng\u01b0\u1eddi mua.<\/p>\n

<\/a>d) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

<\/a>3.\u00a0<\/b>Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

a) \u0110\u1ed1i v\u1edbi h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm l\u00e0 ti\u1ec1n b\u00e1n h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n, kh\u00f4ng bao g\u1ed3m ti\u1ec1n l\u00e3i tr\u1ea3 g\u00f3p, ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm.<\/p>\n

<\/a>b) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i; ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (kh\u00f4ng bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i; ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9.<\/p>\n

c) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng h\u00e0ng\u00a0h\u00f3a\u00a0l\u00e0 ti\u1ec1n thu v\u1ec1 ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng, chi ph\u00ed v\u1ec1 nhi\u00ean li\u1ec7u, \u0111\u1ed9ng l\u1ef1c, v\u1eadt li\u1ec7u ph\u1ee5 v\u00e0 chi ph\u00ed kh\u00e1c ph\u1ee5c v\u1ee5 cho vi\u1ec7c gia c\u00f4ng h\u00e0ng\u00a0h\u00f3a.<\/p>\n

d) \u0110\u1ed1i v\u1edbi h\u00e0ng\u00a0h\u00f3a\u00a0c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb giao \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi v\u00e0 nh\u1eadn \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

\u2013 Doanh nghi\u1ec7p giao h\u00e0ng\u00a0h\u00f3a\u00a0cho c\u00e1c \u0111\u1ea1i l\u00fd (k\u1ec3 c\u1ea3 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p), k\u00fd g\u1eedi l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng\u00a0h\u00f3a.<\/p>\n

\u2013 Doanh nghi\u1ec7p nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi b\u00e1n h\u00e0ng \u0111\u00fang gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p giao \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi l\u00e0 ti\u1ec1n hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi h\u00e0ng\u00a0h\u00f3a.<\/p>\n

<\/a>e) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.<\/p>\n

Doanh nghi\u1ec7p c\u0103n c\u1ee9 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n,\u00a0h\u00f3a\u00a0\u0111\u01a1n ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf v\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed, c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/p>\n

\u2013 L\u00e0 s\u1ed1 ti\u1ec1n cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a t\u1eebng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) s\u1ed1 ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc chia (:) s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/p>\n

\u2013 L\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p\u00a0doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u00ea b\u00ean thu\u00ea tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eebng \u01b0u \u0111\u00e3i thu\u1ebf c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc chia (:) s\u1ed1 n\u0103m b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/p>\n

g) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u00e2n g\u00f4n l\u00e0 ti\u1ec1n b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, b\u00e1n v\u00e9 ch\u01a1i g\u00f4n v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c\u00a0trong\u00a0k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n v\u00e9, b\u00e1n th\u1ebb ch\u01a1i g\u00f4n theo ng\u00e0y, doanh thu kinh doanh s\u00e2n g\u00f4n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n v\u00e9, b\u00e1n th\u1ebb v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh\u00a0trong\u00a0k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n v\u00e9, b\u00e1n th\u1ebb h\u1ed9i vi\u00ean lo\u1ea1i th\u1ebb tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m, doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a t\u1eebng n\u0103m l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n th\u1ebb v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c th\u1ef1c thu \u0111\u01b0\u1ee3c chia cho s\u1ed1 n\u0103m s\u1eed d\u1ee5ng th\u1ebb ho\u1eb7c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n.<\/p>\n

h) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i l\u00e0 thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, thu t\u1eeb l\u00e3i ti\u1ec1n cho vay, doanh thu v\u1ec1 cho thu\u00ea t\u00e0i ch\u00ednh ph\u1ea3i thu ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

i) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i l\u00e0 to\u00e0n b\u1ed9 doanh thu v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u00e0ng\u00a0h\u00f3a, h\u00e0nh l\u00fd ph\u00e1t sinh\u00a0trong\u00a0k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n

k) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc s\u1ea1ch l\u00e0 s\u1ed1 ti\u1ec1n cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc s\u1ea1ch ghi tr\u00ean\u00a0h\u00f3a\u00a0\u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ch\u1ec9 s\u1ed1 c\u00f4ng t\u01a1 \u0111i\u1ec7n v\u00e0 \u0111\u01b0\u1ee3c ghi tr\u00ean\u00a0h\u00f3a\u00a0\u0111\u01a1n t\u00ednh ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc s\u1ea1ch.<\/p>\n

V\u00ed d\u1ee5 6: H\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n ghi ch\u1ec9 s\u1ed1 c\u00f4ng t\u01a1 t\u1eeb ng\u00e0y 5\/12 \u0111\u1ebfn ng\u00e0y 5\/1. Doanh thu c\u1ee7a\u00a0h\u00f3a\u00a0\u0111\u01a1n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u00e1ng 1.<\/p>\n

l) \u0110\u1ed1i v\u1edbi l\u0129nh v\u1ef1c kinh doanh b\u1ea3o hi\u1ec3m, doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c do cung \u1ee9ng d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m v\u00e0 h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c, k\u1ec3 c\u1ea3 ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam m\u00e0 doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, bao g\u1ed3m:<\/p>\n

\u2013 Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m:<\/p>\n

\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m v\u00e0 t\u00e1i b\u1ea3o hi\u1ec3m l\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i thu v\u1ec1 thu ph\u00ed b\u1ea3o hi\u1ec3m g\u1ed1c; thu ph\u00ed nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m; thu hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m; thu ph\u00ed qu\u1ea3n l\u00fd \u0111\u01a1n b\u1ea3o hi\u1ec3m; thu ph\u00ed v\u1ec1 d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd bao g\u1ed3m gi\u00e1m \u0111\u1ecbnh t\u1ed5n th\u1ea5t, x\u00e9t gi\u1ea3i quy\u1ebft b\u1ed3i th\u01b0\u1eddng, y\u00eau c\u1ea7u ng\u01b0\u1eddi th\u1ee9 ba b\u1ed3i ho\u00e0n, x\u1eed l\u00fd h\u00e0ng b\u1ed3i th\u01b0\u1eddng 100% (kh\u00f4ng k\u1ec3 gi\u00e1m \u0111\u1ecbnh h\u1ed9 gi\u1eefa c\u00e1c doanh nghi\u1ec7p th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9 trong c\u00f9ng m\u1ed9t doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp) sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n ph\u1ea3i chi \u0111\u1ec3 gi\u1ea3m thu nh\u01b0: ho\u00e0n ph\u00ed b\u1ea3o hi\u1ec3m; gi\u1ea3m ph\u00ed b\u1ea3o hi\u1ec3m; ho\u00e0n ph\u00ed nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m; gi\u1ea3m ph\u00ed nh\u1eadn t\u00e1i b\u1ea3o hi\u1ec3m; ho\u00e0n hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m; gi\u1ea3m hoa h\u1ed3ng nh\u01b0\u1ee3ng t\u00e1i b\u1ea3o hi\u1ec3m.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m tham gia \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a t\u1eebng b\u00ean l\u00e0 ti\u1ec1n thu ph\u00ed b\u1ea3o hi\u1ec3m g\u1ed1c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 \u0111\u1ed3ng b\u1ea3o hi\u1ec3m cho m\u1ed7i b\u00ean ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

\u0110\u1ed1i\u00a0v\u1edbi\u00a0h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m\u00a0th\u1ecfa thu\u1eadn\u00a0tr\u1ea3 ti\u1ec1n theo t\u1eebng k\u1ef3 th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i thu ph\u00e1t sinh trong t\u1eebng k\u1ef3.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 thu h\u1ed9 gi\u1eefa c\u00e1c doanh nghi\u1ec7p tr\u1ef1c thu\u1ed9c ho\u1eb7c gi\u1eefa doanh nghi\u1ec7p h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng bao g\u1ed3m ph\u1ea7n doanh thu thu h\u1ed9.<\/p>\n

\u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m: C\u00e1c kho\u1ea3n thu hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m sau khi tr\u1eeb c\u00e1c kho\u1ea3n hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m, gi\u1ea3m v\u00e0 ho\u00e0n hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ea3o hi\u1ec3m.<\/p>\n

<\/a>m) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, gi\u00e1 tr\u1ecb h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t nghi\u1ec7m thu.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/p>\n

<\/a>n) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0h\u1ee3p t\u00e1c\u00a0kinh doanh:<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng\u00a0h\u1ee3p t\u00e1c\u00a0kinh doanh ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng doanh thu b\u00e1n h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu c\u1ee7a t\u1eebng b\u00ean \u0111\u01b0\u1ee3c chia theo h\u1ee3p \u0111\u1ed3ng.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng s\u1ea3n ph\u1ea9m th\u00ec doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia cho t\u1eebng b\u00ean theo h\u1ee3p \u0111\u1ed3ng.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng. C\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u1ea3i c\u1eed ra m\u1ed9t b\u00ean l\u00e0m \u0111\u1ea1i di\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t\u00a0h\u00f3a\u00a0\u0111\u01a1n, ghi nh\u1eadn doanh thu, chi ph\u00ed, x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p chia cho t\u1eebng b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh. M\u1ed7i b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh t\u1ef1 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a m\u00ecnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng. C\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh ph\u1ea3i c\u1eed ra m\u1ed9t b\u00ean l\u00e0m \u0111\u1ea1i di\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t\u00a0h\u00f3a\u00a0\u0111\u01a1n, ghi nh\u1eadn doanh thu, chi ph\u00ed v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thay cho c\u00e1c b\u00ean c\u00f2n l\u1ea1i tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh.<\/p>\n

<\/a>o) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng (casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh c\u00f3 \u0111\u1eb7t c\u01b0\u1ee3c) l\u00e0 s\u1ed1 ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y bao g\u1ed3m c\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t tr\u1eeb s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch.<\/p>\n

p) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n\u00a0l\u00e0 c\u00e1c kho\u1ea3n thu t\u1eeb d\u1ecbch v\u1ee5 m\u00f4i gi\u1edbi, t\u1ef1 doanh ch\u1ee9ng kho\u00e1n, b\u1ea3o l\u00e3nh ph\u00e1t h\u00e0nh ch\u1ee9ng kho\u00e1n, qu\u1ea3n l\u00fd danh m\u1ee5c \u0111\u1ea7u t\u01b0, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh v\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0, ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 qu\u1ef9, d\u1ecbch v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ecb tr\u01b0\u1eddng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 ch\u1ee9ng kho\u00e1n\u00a0kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

q) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh l\u00e0 s\u1ed1 ti\u1ec1n thu t\u1eeb vi\u1ec7c cung \u1ee9ng c\u00e1c d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh th\u1ef1c hi\u1ec7n trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n

<\/a>\u0110i\u1ec1u 6. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/p>\n

<\/a>1.<\/b>\u00a0<\/b><\/a>Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

<\/a>c) Kho\u1ea3n chi n\u1ebfu c\u00f3\u00a0h\u00f3a\u00a0\u0111\u01a1n mua h\u00e0ng\u00a0h\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.<\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

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\u00a0v\u1edbi\u00a0ph\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 (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed n\u00e0y).<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m n\u00e0y.<\/p>\n

V\u00ed d\u1ee5 7: Th\u00e1ng 8 n\u0103m 2014 doanh nghi\u1ec7p A c\u00f3 mua h\u00e0ng h\u00f3a \u0111\u00e3 c\u00f3 h\u00f3a \u0111\u01a1n v\u00e0 gi\u00e1 tr\u1ecb ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 30 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng ch\u01b0a thanh to\u00e1n. Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014, doanh nghi\u1ec7p A \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb mua h\u00e0ng h\u00f3a n\u00e0y. Sang n\u0103m 2015, doanh nghi\u1ec7p A c\u00f3 th\u1ef1c hi\u1ec7n thanh to\u00e1n gi\u00e1 tr\u1ecb mua h\u00e0ng h\u00f3a n\u00e0y b\u1eb1ng ti\u1ec1n m\u1eb7t do v\u1eady doanh nghi\u1ec7p A 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 v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015).<\/p>\n

<\/a>2.\u00a0<\/b>C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/p>\n

<\/a>2.1.<\/b>\u00a0<\/b><\/a>Kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh r\u00f5 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t tr\u1eeb ph\u1ea7n gi\u00e1 tr\u1ecb doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ph\u1ea3i b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

a) H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/p>\n

\u2013 V\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00e0i s\u1ea3n, h\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n.<\/p>\n

\u2013 Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb t\u1ed5n th\u1ea5t do doanh nghi\u1ec7p l\u1eadp.<\/p>\n

Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng\u00a0h\u00f3a\u00a0t\u1ed5n th\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb t\u1ed5n th\u1ea5t, nguy\u00ean nh\u00e2n t\u1ed5n th\u1ea5t, tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u1ec1 nh\u1eefng t\u1ed5n th\u1ea5t; ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng\u00a0h\u00f3a\u00a0c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3); b\u1ea3ng k\u00ea xu\u1ea5t nh\u1eadp t\u1ed3n h\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb t\u1ed5n th\u1ea5t c\u00f3 x\u00e1c nh\u1eadn do \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/p>\n

\u2013 V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n, Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p, Khu ch\u1ebf xu\u1ea5t, Khu kinh t\u1ebf n\u01a1i x\u1ea3y ra s\u1ef1 vi\u1ec7c thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n l\u00e0 trong th\u1eddi gian \u0111\u00f3 c\u00f3 x\u1ea3y ra thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n.<\/p>\n

\u2013 H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/p>\n

\u2013 H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/p>\n

<\/a>b) H\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh\u00a0h\u00f3a\u00a0t\u1ef1 nhi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

H\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi h\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh\u00a0h\u00f3a\u00a0t\u1ef1 nhi\u00ean \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/p>\n

\u2013 V\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd gi\u1ea3i tr\u00ecnh v\u1ec1 h\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb b\u1ecb h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh\u00a0h\u00f3a\u00a0t\u1ef1 nhi\u00ean.<\/p>\n

\u2013 Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb h\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb h\u01b0 h\u1ecfng do doanh nghi\u1ec7p l\u1eadp.<\/p>\n

Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb h\u00e0ng\u00a0h\u00f3a\u00a0h\u01b0 h\u1ecfng ph\u1ea3i x\u00e1c \u0111\u1ecbnh r\u00f5 gi\u00e1 tr\u1ecb h\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb h\u01b0 h\u1ecfng, nguy\u00ean nh\u00e2n h\u01b0 h\u1ecfng; ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng\u00a0h\u00f3a\u00a0c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c (n\u1ebfu c\u00f3) k\u00e8m theo b\u1ea3ng k\u00ea xu\u1ea5t nh\u1eadp t\u1ed3n h\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb h\u01b0 h\u1ecfng c\u00f3 x\u00e1c nh\u1eadn do \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/p>\n

\u2013 H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/p>\n

\u2013 H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/p>\n

c) Doanh nghi\u1ec7p g\u1eedi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh v\u1ec1 t\u00e0i s\u1ea3n, h\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh, h\u1ecfa ho\u1ea1n; h\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb h\u01b0 h\u1ecfng do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, b\u1ecb h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh\u00a0h\u00f3a\u00a0t\u1ef1 nhi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng ch\u1eadm nh\u1ea5t khi n\u1ed9p h\u1ed3 s\u01a1 k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a n\u0103m x\u1ea3y ra t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a b\u1ecb t\u1ed5n th\u1ea5t, b\u1ecb h\u01b0 h\u1ecfng. C\u00e1c h\u1ed3 s\u01a1 kh\u00e1c (bao g\u1ed3m Bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, h\u00e0ng\u00a0h\u00f3a\u00a0b\u1ecb t\u1ed5n th\u1ea5t, b\u1ecb h\u01b0 h\u1ecfng; V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, ph\u01b0\u1eddng, Ban qu\u1ea3n l\u00fd Khu c\u00f4ng nghi\u1ec7p, Khu ch\u1ebf xu\u1ea5t, Khu kinh t\u1ebf; H\u1ed3 s\u01a1 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m ch\u1ea5p nh\u1eadn b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3); H\u1ed3 s\u01a1 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c) \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/p>\n

<\/a>2.2.\u00a0<\/b>Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

a) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n

Ri\u00eang t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p nh\u01b0: nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1 v\u00e0 c\u00e1c thi\u1ebft b\u1ecb, n\u1ed9i th\u1ea5t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1eafp \u0111\u1eb7t trong nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1; b\u1ec3 ch\u1ee9a n\u01b0\u1edbc s\u1ea1ch, nh\u00e0 \u0111\u1ec3 xe, xe \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u00e0 \u1edf tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

<\/a>b) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u01b0\u1ee3c thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea mua t\u00e0i ch\u00ednh).<\/p>\n

c) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/p>\n

<\/a>d) Ph\u1ea7n tr\u00edch kh\u1ea5u hao v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n

Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u01b0\u01a1ng ph\u00e1p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao (v\u00ed d\u1ee5: th\u00f4ng b\u00e1o l\u1ef1a ch\u1ecdn th\u1ef1c hi\u1ec7n ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1eddng th\u1eb3ng\u2026). H\u00e0ng n\u0103m doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u hao nhanh (n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n).<\/p>\n

Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng c\u00f3 hi\u1ec7u qu\u1ea3 kinh t\u1ebf cao \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao nhanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 2 l\u1ea7n m\u1ee9c kh\u1ea5u hao x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng \u0111\u1ec3 nhanh ch\u00f3ng \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. Khi th\u1ef1c hi\u1ec7n tr\u00edch kh\u1ea5u hao nhanh, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o kinh doanh c\u00f3 l\u00e3i.<\/p>\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh g\u00f3p v\u1ed1n, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh c\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo nguy\u00ean gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i. \u0110\u1ed1i v\u1edbi lo\u1ea1i t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 g\u00f3p v\u1ed1n, \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh v\u00e0 t\u00e0i s\u1ea3n n\u00e0y c\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/p>\n

\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ef1 l\u00e0m nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 t\u1ed5ng c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean t\u00e0i s\u1ea3n \u0111\u00f3.<\/p>\n

\u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u2026 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh th\u00ec chi ph\u00ed mua t\u00e0i s\u1ea3n n\u00eau tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m.<\/p>\n

<\/a>e) Ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng\/xe \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb \u00f4 t\u00f4 chuy\u00ean kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch v\u00e0 kh\u00e1ch s\u1ea1n); ph\u1ea7n tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 t\u00e0u bay d\u00e2n d\u1ee5ng v\u00e0 du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kh\u00e1ch du l\u1ecbch.<\/p>\n

\u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng chuy\u00ean kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch v\u00e0 kh\u00e1ch s\u1ea1n l\u00e0 c\u00e1c \u00f4 t\u00f4 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u00ean doanh nghi\u1ec7p m\u00e0 doanh nghi\u1ec7p n\u00e0y trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 \u0111\u0103ng k\u00fd m\u1ed9t trong c\u00e1c ng\u00e0nh ngh\u1ec1: v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch, kinh doanh kh\u00e1ch s\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p kinh doanh quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh v\u1eadn t\u1ea3i, h\u00e0nh kh\u00e1ch, du l\u1ecbch, kh\u00e1ch s\u1ea1n.<\/p>\n

T\u00e0u bay d\u00e2n d\u1ee5ng v\u00e0 du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng\u00a0h\u00f3a, h\u00e0nh kh\u00e1ch, kh\u00e1ch du l\u1ecbch l\u00e0 t\u00e0u bay d\u00e2n d\u1ee5ng, du thuy\u1ec1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u00e0 h\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng\u00a0\u0111\u0103ng k\u00fd\u00a0ng\u00e0nh ngh\u1ec1 v\u1eadn t\u1ea3i h\u00e0ng\u00a0h\u00f3a, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch.<\/p>\n

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

V\u00ed d\u1ee5 8: Doanh nghi\u1ec7p A c\u00f3 mua xe \u00f4 t\u00f4 d\u01b0\u1edbi 9 ch\u1ed7 ng\u1ed3i c\u00f3 nguy\u00ean gi\u00e1 l\u00e0 6 t\u1ef7 \u0111\u1ed3ng, c\u00f4ng ty tr\u00edch kh\u1ea5u hao 1 n\u0103m sau \u0111\u00f3 \u0111em thanh l\u00fd. S\u1ed1 tr\u00edch kh\u1ea5u hao theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n l\u00e0 1 t\u1ef7 \u0111\u1ed3ng (th\u1eddi gian tr\u00edch kh\u1ea5u hao l\u00e0 6 n\u0103m theo\u00a0v\u0103n\u00a0b\u1ea3n v\u1ec1 kh\u1ea5u hao TSC\u0110). S\u1ed1 tr\u00edch kh\u1ea5u hao theo ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 1,6 t\u1ef7 \u0111\u1ed3ng\/6 n\u0103m = 267 tri\u1ec7u \u0111\u1ed3ng. Doanh nghi\u1ec7p A thanh l\u00fd b\u00e1n xe l\u00e0 5 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

Thu nh\u1eadp t\u1eeb thanh l\u00fd xe = 5 t\u1ef7 \u2013 (6 t\u1ef7 \u2013 1 t\u1ef7) = 0<\/p>\n

g) Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb.<\/p>\n

<\/a>h) Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t v\u1eeba s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh v\u1eeba s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n di\u1ec7n t\u00edch kh\u00f4ng s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t nh\u01b0 tr\u1ee5 s\u1edf v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng, c\u1eeda h\u00e0ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf theo \u0111\u00fang m\u1ee9c tr\u00edch kh\u1ea5u hao v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh n\u00e0y n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau:<\/p>\n

\u2013 C\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t mang t\u00ean doanh nghi\u1ec7p (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p) ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t, m\u01b0\u1ee3n \u0111\u1ea5t gi\u1eefa doanh nghi\u1ec7p v\u1edbi \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ea5t v\u00e0 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0(trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u0111i thu\u00ea ho\u1eb7c \u0111i m\u01b0\u1ee3n).<\/p>\n

\u2013 H\u00f3a \u0111\u01a1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng b\u00e0n giao k\u00e8m theo\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, thanh l\u00fd\u00a0h\u1ee3p \u0111\u1ed3ng, quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng mang t\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

\u2013 C\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n

i) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111ang d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng ph\u1ea3i t\u1ea1m th\u1eddi d\u1eebng do s\u1ea3n xu\u1ea5t theo m\u00f9a v\u1ee5 v\u1edbi th\u1eddi gian d\u01b0\u1edbi 09 th\u00e1ng; t\u1ea1m th\u1eddi d\u1eebng \u0111\u1ec3 s\u1eeda ch\u1eefa, \u0111\u1ec3 di d\u1eddi di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m, \u0111\u1ec3 b\u1ea3o tr\u00ec, b\u1ea3o d\u01b0\u1ee1ng theo \u0111\u1ecbnh k\u1ef3, v\u1edbi th\u1eddi gian d\u01b0\u1edbi 12 th\u00e1ng, sau \u0111\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ti\u1ebfp t\u1ee5c \u0111\u01b0a v\u00e0o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec trong kho\u1ea3ng th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u00f3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 kho\u1ea3n chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, l\u00fd do c\u1ee7a vi\u1ec7c t\u1ea1m d\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u.<\/p>\n

<\/a>k) Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf; quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7\u00a0h\u00f3a\u00a0\u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00f3 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng \u0111\u1ea5t ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 s\u1eeda ch\u1eefa, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edbi).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang v\u00e0 ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh; T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac th\u00ec nguy\u00ean gi\u00e1 l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng (+) c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0o s\u1eed d\u1ee5ng. Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n (t\u00e0i s\u1ea3n) ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t\u00e0i s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t\u00e0i s\u1ea3n.<\/p>\n

2.3.\u00a0<\/b>Chi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng\u00a0h\u00f3a\u00a0ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c ti\u00eau hao h\u1ee3p l\u00fd.<\/p>\n

Doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, n\u0103ng l\u01b0\u1ee3ng, h\u00e0ng\u00a0h\u00f3a\u00a0s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh. \u0110\u1ecbnh m\u1ee9c n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb \u0111\u1ea7u n\u0103m ho\u1eb7c \u0111\u1ea7u k\u1ef3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 l\u01b0u t\u1ea1i doanh nghi\u1ec7p.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u, h\u00e0ng\u00a0h\u00f3a\u00a0Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c ti\u00eau hao th\u00ec th\u1ef1c hi\u1ec7n theo \u0111\u1ecbnh m\u1ee9c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 ban h\u00e0nh.<\/p>\n

<\/a>2.4.\u00a0<\/b>Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 (kh\u00f4ng c\u00f3\u00a0h\u00f3a\u00a0\u0111\u01a1n, \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea thu mua h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo\u00a0<\/a>m\u1eabu s\u1ed1 01\/TNDN\u00a0<\/a>k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) nh\u01b0ng kh\u00f4ng l\u1eadp B\u1ea3ng k\u00ea k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/p>\n

\u2013 Mua h\u00e0ng\u00a0h\u00f3a\u00a0l\u00e0 n\u00f4ng s\u1ea3n, h\u1ea3i s\u1ea3n, th\u1ee7y s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/p>\n

\u2013 Mua s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng l\u00e0m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, song, m\u00e2y, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba ho\u1eb7c nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t th\u1ee7 c\u00f4ng kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/p>\n

\u2013 Mua \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n t\u1ef1 khai th\u00e1c tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/p>\n

\u2013 Mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t;<\/p>\n

\u2013 Mua \u0111\u1ed3 d\u00f9ng, t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh tr\u1ef1c ti\u1ebfp b\u00e1n ra;<\/p>\n

\u2013 Mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n kinh doanh (kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean) c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/p>\n

B\u1ea3ng k\u00ea thu mua h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c\u00a0\u1ee7y\u00a0quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c. Doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ph\u00e9p l\u1eadp B\u1ea3ng k\u00ea t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau tr\u00ean kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 mua h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean b\u1ea3ng k\u00ea cao h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng th\u00ec c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u1ee9c gi\u00e1 \u0111\u1ec3 t\u00ednh l\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

<\/a>2.5.\u00a0<\/b>Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

a) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

<\/a>b) C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; 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.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u1edbi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n h\u1ecdc cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam theo b\u1eadc h\u1ecdc t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p tr\u1ea3 c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, kho\u1ea3n chi n\u00e0y kh\u00f4ng tr\u00e1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, kho\u1ea3n chi tr\u1ea3 n\u00e0y c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, kh\u00f4ng tr\u00e1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

<\/a>c) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u1ef1c t\u1ebf ch\u01b0a chi tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng \u0111\u1ec3 b\u1ed5 sung v\u00e0o qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m sau li\u1ec1n k\u1ec1. M\u1ee9c d\u1ef1 ph\u00f2ng h\u00e0ng n\u0103m do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n.<\/p>\n

Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh (kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m tr\u01b0\u1edbc chi trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf).<\/p>\n

Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o sau khi tr\u00edch l\u1eadp, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb l\u1ed7, n\u1ebfu doanh nghi\u1ec7p b\u1ecb l\u1ed7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ee7 17%.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng m\u00e0 sau 6 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh gi\u1ea3m chi ph\u00ed c\u1ee7a n\u0103m sau.<\/p>\n

V\u00ed d\u1ee5 9: 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 (10 t\u1ef7 \u2013 7 t\u1ef7). 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

<\/a>d) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n

<\/a>2.6.<\/b>\u00a0<\/b><\/a>Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb; ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

2.7.\u00a0<\/b>Chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn m\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quy ch\u1ebf quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn, kh\u00f4ng c\u00f3 h\u1ed9i \u0111\u1ed3ng nghi\u1ec7m thu s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn.<\/p>\n

<\/a>2.8.<\/b>\u00a0<\/b><\/a>Chi ph\u1ee5 c\u1ea5p t\u00e0u xe \u0111i ngh\u1ec9 ph\u00e9p kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a\u00a0B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng<\/a>;\u00a0<\/a>Ph\u1ea7n chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c trong n\u01b0\u1edbc v\u00e0 n\u01b0\u1edbc ngo\u00e0i v\u01b0\u1ee3t qu\u00e1 02 l\u1ea7n m\u1ee9c quy \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ch\u1ed7 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u00e1n\u00a0ti\u1ec1n \u0111i l\u1ea1i v\u00e0 ti\u1ec1n \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi kho\u00e1n\u00a0ti\u1ec1n \u0111i l\u1ea1i v\u00e0 ti\u1ec1n \u1edf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 mua v\u00e9 m\u00e1y bay qua website th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, th\u1ebb l\u00ean m\u00e1y bay (boarding pass) v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c th\u1ebb l\u00ean m\u00e1y bay c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec ch\u1ee9ng t\u1eeb l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 v\u00e9 m\u00e1y bay \u0111i\u1ec7n t\u1eed, gi\u1ea5y \u0111i\u1ec1u \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p c\u00f3 c\u00e1 nh\u00e2n tham gia h\u00e0nh tr\u00ecnh v\u1eadn chuy\u1ec3n.<\/p>\n

<\/a>2.9.\u00a0<\/b>C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb sau \u0111\u00e2y nh\u01b0ng n\u1ebfu chi kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch ho\u1eb7c m\u1ee9c chi v\u01b0\u1ee3t qu\u00e1 quy \u0111\u1ecbnh.<\/p>\n

a) C\u00e1c kho\u1ea3n chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/p>\n

\u2013 Chi cho c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o l\u1ea1i ngh\u1ec1 cho lao \u0111\u1ed9ng n\u1eef trong tr\u01b0\u1eddng h\u1ee3p ngh\u1ec1 c\u0169 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang ngh\u1ec1 kh\u00e1c theo quy ho\u1ea1ch ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Kho\u1ea3n chi n\u00e0y bao g\u1ed3m: h\u1ecdc ph\u00ed (n\u1ebfu c\u00f3) + ch\u00eanh l\u1ec7ch ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch b\u1eadc (\u0111\u1ea3m b\u1ea3o 100% l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111i h\u1ecdc).<\/p>\n

\u2013 Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p (n\u1ebfu c\u00f3) cho gi\u00e1o vi\u00ean d\u1ea1y \u1edf nh\u00e0 tr\u1ebb, m\u1eabu gi\u00e1o do doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd.<\/p>\n

\u2013 Chi ph\u00ed t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c\u00a0kh\u1ecfe\u00a0th\u00eam trong n\u0103m nh\u01b0 kh\u00e1m b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, m\u00e3n t\u00ednh ho\u1eb7c ph\u1ee5 khoa cho n\u1eef c\u00f4ng nh\u00e2n vi\u00ean.<\/p>\n

\u2013 Chi b\u1ed3i d\u01b0\u1ee1ng cho lao \u0111\u1ed9ng n\u1eef sau khi sinh con l\u1ea7n th\u1ee9 nh\u1ea5t ho\u1eb7c l\u1ea7n th\u1ee9 hai.<\/p>\n

\u2013 Ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam gi\u1edd cho lao \u0111\u1ed9ng n\u1eef trong tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do kh\u00e1ch quan ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1eef kh\u00f4ng ngh\u1ec9 sau khi sinh con, ngh\u1ec9 cho con b\u00fa m\u00e0 \u1edf l\u1ea1i l\u00e0m vi\u1ec7c cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1ea3 theo ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh; k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n\u00a0ph\u1ea9m\u00a0m\u00e0 lao \u0111\u1ed9ng n\u1eef v\u1eabn l\u00e0m vi\u1ec7c trong th\u1eddi gian kh\u00f4ng ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9.<\/p>\n

b) C\u00e1c kho\u1ea3n chi th\u00eam cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m: h\u1ecdc ph\u00ed \u0111i h\u1ecdc (n\u1ebfu c\u00f3) c\u1ed9ng ch\u00eanh l\u1ec7ch ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch b\u1eadc (\u0111\u1ea3m b\u1ea3o 100% l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111i h\u1ecdc); ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1ec1 nh\u00e0 \u1edf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 trong\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0ch\u01b0a \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/p>\n

2.10.\u00a0<\/b>Ph\u1ea7n tr\u00edch n\u1ed9p c\u00e1c qu\u1ef9 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh; ph\u1ea7n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh.<\/p>\n

<\/a>2.11.<\/b>\u00a0<\/b><\/a>Ph\u1ea7n 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.<\/p>\n

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.<\/p>\n

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. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi cho ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 nguy\u1ec7n n\u00eau tr\u00ean n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p n\u1ee3 ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c).<\/p>\n

2.12.\u00a0<\/b>Kho\u1ea3n chi tr\u1ea3 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

2.13.\u00a0<\/b>Chi \u0111\u00f3ng g\u00f3p h\u00ecnh th\u00e0nh ngu\u1ed3n chi ph\u00ed qu\u1ea3n l\u00fd cho c\u1ea5p tr\u00ean.<\/p>\n

2.14.\u00a0<\/b>Ph\u1ea7n chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c qu\u1ef9 c\u1ee7a Hi\u1ec7p h\u1ed9i (c\u00e1c Hi\u1ec7p h\u1ed9i n\u00e0y \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p h\u1ed9i.<\/p>\n

2.15.\u00a0<\/b>Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nh\u1eefng\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0\u0111i\u1ec7n n\u01b0\u1edbc do ch\u1ee7 s\u1edf h\u1eefu l\u00e0 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb thu\u1ed9c m\u1ed9t trong c\u00e1c\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0sau:<\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p\u00a0doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh tr\u1ef1c ti\u1ebfp thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 b\u1ea3ng k\u00ea (theo\u00a0<\/a>m\u1eabu s\u1ed1 02\/TNDN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) k\u00e8m theo c\u00e1c\u00a0h\u00f3a\u00a0\u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m kinh doanh kh\u00f4ng c\u00f3 b\u1ea3ng k\u00ea (theo\u00a0<\/a>m\u1eabu s\u1ed1 02\/TNDN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u01b0\u1edbc th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

<\/a>2.16.<\/b>\u00a0<\/b><\/a>Ph\u1ea7n chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ph\u00e2n b\u1ed5 theo s\u1ed1 n\u0103m m\u00e0 b\u00ean \u0111i thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/p>\n

V\u00ed d\u1ee5 10: Doanh nghi\u1ec7p A thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong 4 n\u0103m v\u1edbi s\u1ed1 ti\u1ec1n thu\u00ea l\u00e0: 400 tri\u1ec7u \u0111\u1ed3ng v\u00e0 thanh to\u00e1n m\u1ed9t l\u1ea7n. Chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed h\u00e0ng n\u0103m l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng. Chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00e0ng n\u0103m v\u01b0\u1ee3t tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng th\u00ec ph\u1ea7n v\u01b0\u1ee3t tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

\u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n quy \u0111\u1ecbnh b\u00ean \u0111i thu\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n trong th\u1eddi gian thu\u00ea th\u00ec chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea \u0111\u01b0\u1ee3c ph\u00e9p h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed nh\u01b0ng th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 c\u00f3 c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: chi v\u1ec1 mua v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf, gi\u1ea5y ph\u00e9p chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i, l\u1ee3i th\u1ebf kinh doanh, quy\u1ec1n s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u\u2026 th\u00ec c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 g\u00f3p v\u1ed1n b\u1eb1ng gi\u00e1 tr\u1ecb l\u1ee3i th\u1ebf kinh doanh, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u th\u00ec gi\u00e1 tr\u1ecb l\u1ee3i th\u1ebf kinh doanh, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u g\u00f3p v\u1ed1n kh\u00f4ng ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

<\/a>2.17.<\/b>\u00a0<\/b><\/a>Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay.<\/p>\n

<\/a>2.18.<\/b>\u00a0<\/b><\/a>Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh. Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0.<\/p>\n

<\/a>2.19.<\/b>\u00a0<\/b><\/a>Tr\u00edch, l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng kh\u00f4ng theo \u0111\u00fang h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng: d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n\u00a0ph\u1ea9m, h\u00e0ng\u00a0h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp v\u00e0 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/p>\n

<\/a>2.20.<\/b>\u00a0<\/b><\/a>C\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n, theo chu k\u1ef3 m\u00e0 \u0111\u1ebfn h\u1ebft k\u1ef3 h\u1ea1n, h\u1ebft chu k\u1ef3 ch\u01b0a chi ho\u1eb7c chi kh\u00f4ng h\u1ebft.<\/p>\n

C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc bao g\u1ed3m: tr\u00edch tr\u01b0\u1edbc v\u1ec1 s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo chu k\u1ef3, c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 t\u00ednh doanh thu nh\u01b0ng c\u00f2n ti\u1ebfp t\u1ee5c ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 trong nhi\u1ec1u n\u0103m nh\u01b0ng c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u00e3 t\u00ednh to\u00e0n b\u1ed9 v\u00e0o doanh thu c\u1ee7a n\u0103m thu ti\u1ec1n) v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc kh\u00e1c.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u00e3 ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a ph\u00e1t sinh \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed th\u00ec \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc c\u00e1c kho\u1ea3n chi ph\u00ed theo quy \u0111\u1ecbnh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i t\u00ednh to\u00e1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf c\u0103n c\u1ee9 c\u00e1c\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng chi ph\u00ed (tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc) ho\u1eb7c gi\u1ea3m chi ph\u00ed (tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc) v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh vi\u1ec7c s\u1eeda ch\u1eefa c\u00f3 t\u00ednh chu k\u1ef3 th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa theo d\u1ef1 to\u00e1n v\u00e0o chi ph\u00ed h\u00e0ng n\u0103m. N\u1ebfu s\u1ed1 th\u1ef1c chi s\u1eeda ch\u1eefa l\u1edbn h\u01a1n s\u1ed1 t\u00edch theo d\u1ef1 to\u00e1n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh th\u00eam v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 ch\u00eanh l\u1ec7ch n\u00e0y.<\/p>\n

<\/a>2.21.<\/b>\u00a0<\/b><\/a>Ph\u1ea7n 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

T\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi kh\u1ed1ng ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y; \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m gi\u00e1 mua c\u1ee7a h\u00e0ng\u00a0h\u00f3a\u00a0b\u00e1n ra. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u th\u00ec gi\u00e1 mua c\u1ee7a h\u00e0ng\u00a0h\u00f3a\u00a0b\u00e1n ra bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3). \u0110\u1ed1i\u00a0v\u1edbi\u00a0ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c th\u00f9 nh\u01b0 x\u1ed5 s\u1ed1, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, \u0111\u1eb7t c\u01b0\u1ee3c, casino th\u00ec t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m chi ph\u00ed tr\u1ea3 th\u01b0\u1edfng.<\/p>\n

C\u00e1c kho\u1ea3n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi b\u1ecb kh\u1ed1ng ch\u1ebf n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m:<\/p>\n

\u2013 Kho\u1ea3n hoa h\u1ed3ng b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m; hoa h\u1ed3ng tr\u1ea3 cho c\u00e1c \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00fang gi\u00e1.<\/p>\n

\u2013 Kho\u1ea3n hoa h\u1ed3ng tr\u1ea3 cho nh\u00e0 ph\u00e2n ph\u1ed1i c\u1ee7a c\u00e1c doanh nghi\u1ec7p b\u00e1n h\u00e0ng \u0111a c\u1ea5p. \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n hoa h\u1ed3ng th\u00ec ph\u1ea3i k\u00ea khai t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n nh\u1eadn \u0111\u01b0\u1ee3c hoa h\u1ed3ng th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi chi tr\u1ea3 thu nh\u1eadp.<\/p>\n

\u2013 C\u00e1c kho\u1ea3n chi ph\u00e1t sinh trong n\u01b0\u1edbc ho\u1eb7c ngo\u00e0i n\u01b0\u1edbc (n\u1ebfu c\u00f3) nh\u01b0: Chi ph\u00ed nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng: th\u0103m d\u00f2, kh\u1ea3o s\u00e1t, ph\u1ecfng v\u1ea5n, thu th\u1eadp, ph\u00e2n t\u00edch v\u00e0 \u0111\u00e1nh gi\u00e1 th\u00f4ng tin; chi ph\u00ed ph\u00e1t tri\u1ec3n v\u00e0 h\u1ed7 tr\u1ee3 nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng; chi ph\u00ed thu\u00ea t\u01b0 v\u1ea5n th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c nghi\u00ean c\u1ee9u, ph\u00e1t tri\u1ec3n v\u00e0 h\u1ed7 tr\u1ee3 nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng; Chi ph\u00ed tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m v\u00e0 t\u1ed5 ch\u1ee9c h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m th\u01b0\u01a1ng m\u1ea1i: chi ph\u00ed m\u1edf ph\u00f2ng ho\u1eb7c gian h\u00e0ng tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; chi ph\u00ed thu\u00ea kh\u00f4ng gian \u0111\u1ec3 tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; chi ph\u00ed v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; chi ph\u00ed v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m tr\u01b0ng b\u00e0y, gi\u1edbi thi\u1ec7u.<\/p>\n

<\/a>2.22.<\/b>\u00a0<\/b><\/a>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 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 (tr\u1eeb l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf).<\/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 m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c 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 l\u0169y k\u1ebf, ri\u00eang bi\u1ec7t 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 \u0111ang ho\u1ea1t \u0111\u1ed9ng, 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 c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 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

<\/a>2.23.\u00a0<\/b>Chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

a) T\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c g\u1ed3m: t\u00e0i tr\u1ee3 cho c\u00e1c tr\u01b0\u1eddng h\u1ecdc c\u00f4ng l\u1eadp, d\u00e2n l\u1eadp v\u00e0 t\u01b0 th\u1ee5c thu\u1ed9c h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c m\u00e0 kho\u1ea3n t\u00e0i tr\u1ee3 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n trong c\u00e1c tr\u01b0\u1eddng h\u1ecdc; T\u00e0i tr\u1ee3 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ph\u1ee5c v\u1ee5 gi\u1ea3ng d\u1ea1y, h\u1ecdc t\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a tr\u01b0\u1eddng h\u1ecdc; T\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a tr\u01b0\u1eddng; T\u00e0i tr\u1ee3 h\u1ecdc b\u1ed5ng cho h\u1ecdc sinh, sinh vi\u00ean thu\u1ed9c c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt Gi\u00e1o d\u1ee5c<\/a>\u00a0(t\u00e0i tr\u1ee3 tr\u1ef1c ti\u1ebfp cho h\u1ecdc sinh, sinh vi\u00ean ho\u1eb7c th\u00f4ng qua c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, th\u00f4ng qua c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt); T\u00e0i tr\u1ee3 cho c\u00e1c cu\u1ed9c thi v\u1ec1 c\u00e1c m\u00f4n h\u1ecdc \u0111\u01b0\u1ee3c gi\u1ea3ng d\u1ea1y trong tr\u01b0\u1eddng h\u1ecdc m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia d\u1ef1 thi l\u00e0 ng\u01b0\u1eddi h\u1ecdc; t\u00e0i tr\u1ee3 \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00e1c Qu\u1ef9 khuy\u1ebfn h\u1ecdc gi\u00e1o d\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o.<\/p>\n

b) H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c g\u1ed3m: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u01a1 s\u1edf kinh doanh l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a c\u01a1 s\u1edf gi\u00e1o d\u1ee5c h\u1ee3p ph\u00e1p l\u00e0\u00a0\u0111\u01a1n v\u1ecb\u00a0nh\u1eadn t\u00e0i tr\u1ee3, h\u1ecdc sinh, sinh vi\u00ean (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) nh\u1eadn t\u00e0i tr\u1ee3 (theo\u00a0<\/a>m\u1eabu s\u1ed1 03\/TNDN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y); k\u00e8m theo\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng\u00a0h\u00f3a\u00a0(n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/p>\n

<\/a>2.24.\u00a0<\/b>Chi t\u00e0i tr\u1ee3 cho y t\u1ebf kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

a) T\u00e0i tr\u1ee3 cho y t\u1ebf g\u1ed3m: t\u00e0i tr\u1ee3 cho c\u00e1c c\u01a1 s\u1edf y t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 y t\u1ebf m\u00e0 kho\u1ea3n t\u00e0i tr\u1ee3 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n trong c\u00e1c b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf \u0111\u00f3; t\u00e0i tr\u1ee3 thi\u1ebft b\u1ecb y t\u1ebf, d\u1ee5ng c\u1ee5 y t\u1ebf, thu\u1ed1c ch\u1eefa b\u1ec7nh; t\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a b\u1ec7nh vi\u1ec7n, trung t\u00e2m y t\u1ebf; chi t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi b\u1ecb b\u1ec7nh th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

b) H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho y t\u1ebf g\u1ed3m: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3 (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) theo\u00a0<\/a>m\u1eabu s\u1ed1 04\/TNDN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y k\u00e8m theo\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng\u00a0h\u00f3a\u00a0(n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/p>\n

2.25.\u00a0<\/b>Chi t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y ho\u1eb7c kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

a) T\u00e0i tr\u1ee3 cho kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai g\u1ed3m: t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt \u0111\u1ec3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; c\u00e1 nh\u00e2n b\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

b) H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 cho vi\u1ec7c kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai g\u1ed3m: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) l\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3 (theo\u00a0<\/a>m\u1eabu s\u1ed1 05\/TNDN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) k\u00e8m theo\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng\u00a0h\u00f3a\u00a0(n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/p>\n

<\/a>2.26.<\/b>\u00a0<\/b><\/a>Chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft a \u0111i\u1ec3m n\u00e0y; chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o, chi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 n\u00eau t\u1ea1i ti\u1ebft b d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n

a) \u0110\u1ed1i t\u01b0\u1ee3ng nh\u1eadn t\u00e0i tr\u1ee3 l\u00e0 h\u1ed9 ngh\u00e8o theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. H\u00ecnh th\u1ee9c t\u00e0i tr\u1ee3: t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt \u0111\u1ec3 x\u00e2y nh\u00e0 t\u00ecnh ngh\u0129a cho h\u1ed9 ngh\u00e8o b\u1eb1ng c\u00e1ch tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

b) H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft g\u1ed3m: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u00e0i tr\u1ee3 (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) l\u00e0 b\u00ean nh\u1eadn t\u00e0i tr\u1ee3 (theo\u00a0<\/a>m\u1eabu s\u1ed1 06\/TNDN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y); v\u0103n b\u1ea3n x\u00e1c nh\u1eadn h\u1ed9 ngh\u00e8o c\u1ee7a ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng (\u0111\u1ed1i v\u1edbi t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o);\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng\u00a0h\u00f3a\u00a0(n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/p>\n

2.27.\u00a0<\/b>Chi t\u00e0i tr\u1ee3 nghi\u00ean c\u1ee9u khoa h\u1ecdc kh\u00f4ng \u0111\u00fang\u00a0quy \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

Chi t\u00e0i tr\u1ee3 theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc l\u00e0 ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh th\u1ef1c hi\u1ec7n \u1edf 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

H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh kho\u1ea3n t\u00e0i tr\u1ee3 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 g\u1ed3m: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn kho\u1ea3n t\u00e0i tr\u1ee3 c\u00f3 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p l\u00e0 nh\u00e0 t\u00e0i tr\u1ee3, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u00e0i tr\u1ee3 (ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3) l\u00e0 b\u00ean nh\u1eadn t\u00e0i tr\u1ee3 (theo\u00a0<\/a>m\u1eabu s\u1ed1 07\/TNDN\u00a0ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y);\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng\u00a0h\u00f3a\u00a0(n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng hi\u1ec7n v\u1eadt) ho\u1eb7c ch\u1ee9ng t\u1eeb chi ti\u1ec1n (n\u1ebfu t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n).<\/p>\n

C\u00e1c quy \u0111\u1ecbnh v\u1ec1 nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 t\u00e0i tr\u1ee3 cho nghi\u00ean c\u1ee9u khoa h\u1ecdc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7\u00a0v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan.<\/p>\n

2.28.\u00a0<\/b>Ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam v\u01b0\u1ee3t m\u1ee9c chi ph\u00ed t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n\n
\n

Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam trong k\u1ef3 t\u00ednh thu\u1ebf<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Doanh thu t\u00ednh thu\u1ebf c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam trong k\u1ef3 t\u00ednh thu\u1ebf<\/p>\n<\/td>\n

\n

x<\/p>\n<\/td>\n

\n

T\u1ed5ng s\u1ed1 chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng doanh thu c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i, bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a c\u00e1c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u1edf c\u00e1c n\u01b0\u1edbc kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh c\u1ee7a c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb khi c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp.<\/p>\n

C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh chi ph\u00ed v\u00e0 doanh thu c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi m\u1ed9t c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp trong \u0111\u00f3 th\u1ec3 hi\u1ec7n r\u00f5 doanh thu c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i, chi ph\u00ed qu\u1ea3n l\u00fd c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i, ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ch\u01b0a th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n,\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb; ch\u01b0a th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed\u00a0h\u1ee3p l\u00fd\u00a0kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5.<\/p>\n

<\/a>2.29<\/b>.\u00a0<\/b><\/a>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

<\/a>2.30.<\/b>\u00a0<\/b><\/a>Ph\u1ea7n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino v\u01b0\u1ee3t qu\u00e1 4% doanh thu ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino.<\/p>\n

<\/a>2.31. C\u00e1c kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb c\u00e1c kho\u1ea3n chi sau:<\/b><\/p>\n

\u2013 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, bao g\u1ed3m: Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00e1n b\u1ed9 ph\u00f2ng, ch\u1ed1ng HIV\/AIDS c\u1ee7a doanh nghi\u1ec7p, chi ph\u00ed t\u1ed5 ch\u1ee9c truy\u1ec1n th\u00f4ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, ph\u00ed th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n, kh\u00e1m v\u00e0 x\u00e9t nghi\u1ec7m HIV, chi ph\u00ed h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi nhi\u1ec5m HIV l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

\u2013 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.<\/p>\n

\u2013 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.<\/p>\n

\u2013 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.<\/p>\n

<\/a>2.32.<\/b>\u00a0<\/b><\/a>Chi v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n

Khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, doanh nghi\u1ec7p ch\u01b0a ph\u00e1t sinh doanh thu nh\u01b0ng c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p (kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) m\u00e0 c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p\u00a0trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh kho\u1ea3n chi tr\u1ea3 ti\u1ec1n vay th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p ph\u00e1t sinh c\u1ea3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u00e0 thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb gi\u1eefa kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u00e0 thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, sau khi b\u00f9 tr\u1eeb ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i ghi gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0.<\/p>\n

2.33.\u00a0<\/b>Chi \u1ee7ng h\u1ed9 \u0111\u1ecba ph\u01b0\u01a1ng; chi \u1ee7ng h\u1ed9 c\u00e1c \u0111o\u00e0n th\u1ec3, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i; chi t\u1eeb thi\u1ec7n (tr\u1eeb kho\u1ea3n chi t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, l\u00e0m nh\u00e0 t\u00ecnh ngh\u0129a cho ng\u01b0\u1eddi ngh\u00e8o, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft; t\u00e0i tr\u1ee3 cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, t\u00e0i tr\u1ee3 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 n\u00eau t\u1ea1i \u0111i\u1ec3m 2.23, 2.24, 2.25, 2.26, 2.27 Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y).<\/p>\n

<\/a>2.34.\u00a0<\/b>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

<\/a>2.35.<\/b>\u00a0<\/b><\/a>C\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea3o hi\u1ec3m, kinh doanh x\u1ed5 s\u1ed1, kinh doanh ch\u1ee9ng kho\u00e1n\u00a0v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c th\u00f9 kh\u00e1c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

<\/a>2.36.<\/b>\u00a0<\/b><\/a>C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

<\/a>2.37.\u00a0<\/b>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo\u00a0th\u1ecfa thu\u1eadn\u00a0t\u1ea1i h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i, doanh thu nh\u00e0 th\u1ea7u, nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

<\/a>\u0110i\u1ec1u 7. Thu nh\u1eadp kh\u00e1c<\/b><\/p>\n

<\/a>Thu nh\u1eadp kh\u00e1c l\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng thu\u1ed9c c\u00e1c ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c kinh doanh ghi trong \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p. Thu nh\u1eadp kh\u00e1c bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp sau:<\/p>\n

1.\u00a0<\/b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n\u00a0theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng IV Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

<\/a>2.\u00a0<\/b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng V Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

3.\u00a0<\/b>Thu nh\u1eadp t\u1eeb 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.<\/p>\n

4.\u00a0<\/b>Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n bao g\u1ed3m c\u1ea3 ti\u1ec1n thu v\u1ec1 b\u1ea3n quy\u1ec1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c tr\u1ea3 cho quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n; thu nh\u1eadp v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7; thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c tr\u1eeb (-) gi\u00e1 v\u1ed1n ho\u1eb7c chi ph\u00ed t\u1ea1o ra quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c chuy\u1ec3n giao, tr\u1eeb (-) chi ph\u00ed duy tr\u00ec, n\u00e2ng c\u1ea5p, ph\u00e1t tri\u1ec3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c chuy\u1ec3n giao v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c.<\/p>\n

<\/a>5.\u00a0<\/b>Thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/p>\n

Thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n tr\u1eeb (-) c\u00e1c kho\u1ea3n chi: chi ph\u00ed kh\u1ea5u hao, duy tu, s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng t\u00e0i s\u1ea3n, chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ec3 cho thu\u00ea l\u1ea1i (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n.<\/p>\n

<\/a>6.\u00a0<\/b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, thanh l\u00fd t\u00e0i s\u1ea3n (tr\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n), c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c.<\/p>\n

Kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n, thanh l\u00fd t\u00e0i s\u1ea3n tr\u1eeb (-) gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n.<\/p>\n

<\/a>7.\u00a0<\/b>Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n bao g\u1ed3m c\u1ea3 ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm, l\u00e3i tr\u1ea3 g\u00f3p, ph\u00ed b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c trong\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0cho vay v\u1ed1n.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n ph\u00e1t sinh cao h\u01a1n c\u00e1c kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay theo quy \u0111\u1ecbnh, sau khi b\u00f9 tr\u1eeb, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n ph\u00e1t sinh th\u1ea5p h\u01a1n c\u00e1c kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay theo quy \u0111\u1ecbnh, sau khi b\u00f9 tr\u1eeb, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

8.\u00a0<\/b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n ngo\u1ea1i t\u1ec7: b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n ngo\u1ea1i t\u1ec7 tr\u1eeb (-) t\u1ed5ng gi\u00e1 mua c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 b\u00e1n ra.<\/p>\n

<\/a>9.<\/b>\u00a0<\/b><\/a>Thu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

Trong n\u0103m t\u00ednh thu\u1ebf doanh nghi\u1ec7p c\u00f3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, th\u00ec:<\/p>\n

\u2013 Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1eb7c thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, n\u1ebfu ph\u00e1t sinh l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh, n\u1ebfu ph\u00e1t sinh l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c.<\/p>\n

\u2013 L\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh. Sau khi b\u00f9 tr\u1eeb l\u00e3i ho\u1eb7c l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ho\u1eb7c chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. L\u00e3i ho\u1eb7c l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ch\u00ednh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/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 ho\u1eb7c thu nh\u1eadp 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

C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/p>\n

10.\u00a0<\/b>Kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a nay \u0111\u00f2i \u0111\u01b0\u1ee3c.<\/p>\n

11.\u00a0<\/b>Kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3.<\/p>\n

12.\u00a0<\/b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t ph\u00e1t hi\u1ec7n ra.<\/p>\n

<\/a>13.<\/b>\u00a0<\/b><\/a>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u1ea3n thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do b\u00ean \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c kho\u1ea3n th\u01b0\u1edfng do th\u1ef1c hi\u1ec7n t\u1ed1t cam k\u1ebft theo h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh cao h\u01a1n kho\u1ea3n chi ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng (c\u00e1c kho\u1ea3n ph\u1ea1t n\u00e0y kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh), sau khi b\u00f9 tr\u1eeb, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u1ea3n thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do b\u00ean \u0111\u1ed1i t\u00e1c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng ho\u1eb7c c\u00e1c kho\u1ea3n th\u01b0\u1edfng do th\u1ef1c hi\u1ec7n t\u1ed1t cam k\u1ebft theo h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh th\u1ea5p h\u01a1n kho\u1ea3n chi ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng (c\u00e1c kho\u1ea3n ph\u1ea1t n\u00e0y kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh), sau khi b\u00f9 tr\u1eeb, ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i t\u00ednh gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb trong n\u0103m kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp kh\u00e1c th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n

C\u00e1c kho\u1ea3n thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng n\u00eau tr\u00ean kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0.<\/p>\n

<\/a>14.<\/b>\u00a0<\/b><\/a>Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 g\u00f3p v\u1ed1n, \u0111\u1ec3 \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

a) Ch\u00eanh l\u1ec7ch t\u0103ng ho\u1eb7c gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u00ednh m\u1ed9t l\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch t\u0103ng) ho\u1eb7c gi\u1ea3m tr\u1eeb thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch gi\u1ea3m) trong k\u1ef3 t\u00ednh thu\u1ebf khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/p>\n

b) Ch\u00eanh l\u1ec7ch t\u0103ng ho\u1eb7c gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3: g\u00f3p, v\u1ed1n (m\u00e0 doanh nghi\u1ec7p nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n gi\u00e1 tr\u1ecb \u0111\u1ea5t v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb), \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, g\u00f3p v\u1ed1n v\u00e0o c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0, h\u1ea1 t\u1ea7ng \u0111\u1ec3 b\u00e1n t\u00ednh m\u1ed9t l\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch t\u0103ng) ho\u1eb7c gi\u1ea3m tr\u1eeb thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch gi\u1ea3m) trong k\u1ef3 t\u00ednh thu\u1ebf khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i doanh nghi\u1ec7p c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/p>\n

Ri\u00eang ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 doanh nghi\u1ec7p nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n gi\u00e1 tr\u1ecb \u0111\u1ea5t v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh d\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a doanh nghi\u1ec7p c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e1nh gi\u00e1 l\u1ea1i trong th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 10 n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c \u0111em g\u00f3p v\u1ed1n. Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o s\u1ed1 n\u0103m doanh nghi\u1ec7p ph\u00e2n b\u1ed5 v\u00e0o thu nh\u1eadp kh\u00e1c khi n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u k\u00ea khai kho\u1ea3n thu nh\u1eadp n\u00e0y (n\u0103m c\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111em g\u00f3p v\u1ed1n).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau khi g\u00f3p v\u1ed1n, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p tr\u01b0\u1edbc th\u1eddi h\u1ea1n 10 n\u0103m) th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i t\u00ednh v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf theo thu nh\u1eadp chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t bao g\u1ed3m: \u0110\u1ed1i v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n; \u0110\u1ed1i v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 c\u1ee7a quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/p>\n

c) Doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, nh\u1eadn t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh).<\/p>\n

<\/a>15.\u00a0<\/b>Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt t\u1eeb c\u00e1c ngu\u1ed3n t\u00e0i tr\u1ee3; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, h\u1ed7 tr\u1ee3 chi ph\u00ed, chi\u1ebft kh\u1ea5u thanh to\u00e1n, th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c. C\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng hi\u1ec7n v\u1eadt th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a hi\u1ec7n v\u1eadt \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn.<\/p>\n

<\/a>16.\u00a0<\/b>C\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo th\u1ecfa thu\u1eadn, h\u1ee3p \u0111\u1ed3ng ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1 do doanh nghi\u1ec7p b\u00e0n giao l\u1ea1i v\u1ecb tr\u00ed \u0111\u1ea5t c\u0169 \u0111\u1ec3 di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t kinh doanh sau khi tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan nh\u01b0 chi ph\u00ed di d\u1eddi (chi ph\u00ed v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t), gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3).<\/p>\n

Ri\u00eang c\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c theo ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t \u0111\u1ec3 di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n

<\/a>17.\u00a0<\/b>C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft theo k\u1ef3 h\u1ea1n tr\u00edch l\u1eadp m\u00e0 doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed; kho\u1ea3n ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng.<\/p>\n

18.\u00a0<\/b>C\u00e1c kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 h\u00e0ng\u00a0h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng t\u00ednh trong doanh thu nh\u01b0: th\u01b0\u1edfng gi\u1ea3i ph\u00f3ng t\u00e0u nhanh, ti\u1ec1n th\u01b0\u1edfng ph\u1ee5c v\u1ee5 trong ng\u00e0nh \u0103n u\u1ed1ng, kh\u00e1ch s\u1ea1n sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 t\u1ea1o ra kho\u1ea3n thu nh\u1eadp \u0111\u00f3.<\/p>\n

<\/a>19.\u00a0<\/b>Thu nh\u1eadp v\u1ec1 ti\u00eau th\u1ee5 ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m sau khi \u0111\u00e3 tr\u1eeb chi ph\u00ed thu h\u1ed3i v\u00e0 chi ph\u00ed ti\u00eau th\u1ee5, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1eeb b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1eeb b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c.<\/p>\n

<\/a>20.\u00a0<\/b>Kho\u1ea3n ti\u1ec1n ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ng\u00a0h\u00f3a\u00a0\u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u, th\u1ef1c nh\u1eadp kh\u1ea9u ph\u00e1t sinh ngay trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb chi ph\u00ed trong n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ti\u1ec1n ho\u00e0n thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ng\u00a0h\u00f3a\u00a0\u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u, th\u1ef1c nh\u1eadp kh\u1ea9u ph\u00e1t sinh c\u1ee7a c\u00e1c n\u0103m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u00ec t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a n\u0103m quy\u1ebft to\u00e1n ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp. Kho\u1ea3n thu nh\u1eadp n\u00e0y li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c.<\/p>\n

21.\u00a0<\/b>C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c chia t\u1eeb thu nh\u1eadp tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

<\/a>22.<\/b>\u00a0<\/b><\/a>Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

\u2013 Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0hi\u1ec7n h\u00e0nh c\u1ee7a Vi\u1ec7t nam, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m thu\u1ebf thu nh\u1eadp theo\u00a0quy \u0111\u1ecbnh\u00a0c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0. M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 t\u00ednh v\u00e0 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i l\u00e0 22% (t\u1eeb ng\u00e0y 01\/01\/2016 l\u00e0 20%), kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (n\u1ebfu c\u00f3) m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a>\u00a0hi\u1ec7n h\u00e0nh.<\/p>\n

C\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi c\u00e1c\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0vi ph\u1ea1m\u00a0quy \u0111\u1ecbnh\u00a0v\u1ec1 k\u00ea khai, n\u1ed9p thu\u1ebf.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c m\u1ed9t lo\u1ea1i thu\u1ebf c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) \u1edf n\u01b0\u1edbc ngo\u00e0i, khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ti\u1ebfp nh\u1eadn \u0111\u1ea7u t\u01b0 tr\u1ea3 thay (k\u1ec3 c\u1ea3 thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e3i c\u1ed5 ph\u1ea7n), nh\u01b0ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\u00a0c\u1ee7a Vi\u1ec7t Nam. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i theo lu\u1eadt ph\u00e1p c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 c\u0169ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

H\u1ed3 s\u01a1 \u0111\u00ednh k\u00e8m khi k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i bao g\u1ed3m:<\/p>\n

+ V\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

+ B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp x\u00e1c nh\u1eadn.<\/p>\n

+ T\u1edd khai thu\u1ebf thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p thu\u1ed9c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i (b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i);<\/p>\n

+ Bi\u00ean b\u1ea3n quy\u1ebft to\u00e1n thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p (n\u1ebfu c\u00f3);<\/p>\n

+ X\u00e1c nh\u1eadn s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ch\u01b0a ph\u00e1t sinh thu nh\u1eadp ch\u1ecbu thu\u1ebf (ho\u1eb7c \u0111ang ph\u00e1t sinh l\u1ed7), khi k\u00ea khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p h\u00e0ng n\u0103m, doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 ph\u1ea3i n\u1ed9p B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 v\u00e0 T\u1edd khai thu\u1ebf thu nh\u1eadp c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i (n\u1ed9p 1 b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00f3 \u0111\u00f3ng d\u1ea5u c\u1ee7a doanh nghi\u1ec7p). S\u1ed1 l\u1ed7 ph\u00e1t sinh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu nh\u1eadp ph\u00e1t sinh c\u1ee7a doanh nghi\u1ec7p trong n\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

\u2013 Kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m ti\u1ebfp sau n\u0103m t\u00e0i ch\u00ednh ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c k\u00ea khai v\u00e0o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh c\u00f9ng v\u1edbi n\u0103m ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1ea1i n\u01b0\u1edbc ngo\u00e0i n\u1ebfu doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf v\u00e0 ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu nh\u1eadp v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

\u0110\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u1edbi Vi\u1ec7t Nam, doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo\u00a0quy \u0111\u1ecbnh\u00a0t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh.<\/p>\n

<\/a>23.<\/b>\u00a0<\/b><\/a>C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

<\/a>\u0110i\u1ec1u 8. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/b><\/p>\n

<\/a>1.<\/b>\u00a0<\/b><\/a>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.<\/p>\n

<\/a>a) Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt (bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m r\u1eebng tr\u1ed3ng), ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y h\u1ea3i s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 t\u1ef1 tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft, ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf (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). S\u1ea3n ph\u1ea9m s\u01a1 ch\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

Doanh nghi\u1ec7p,\u00a0h\u1ee3p t\u00e1c\u00a0x\u00e3 ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp mi\u1ec5n thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y h\u1ea3i s\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a kh\u00e2u tr\u1ed3ng tr\u1ecdt, khai th\u00e1c, s\u01a1 ch\u1ebf s\u1ea3n ph\u1ea9m th\u00f4ng th\u01b0\u1eddng trong t\u1ed5ng chi ph\u00ed c\u1ee7a to\u00e0n\u00a0h\u1ee3p t\u00e1c\u00a0x\u00e3, doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 chi ph\u00ed qu\u1ea3n l\u00fd, chi ph\u00ed b\u00e1n h\u00e0ng) trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 tr\u1ed3ng cao su \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u1ed3ng tr\u1ecdt, khai th\u00e1c m\u1ee7 t\u01b0\u01a1i. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng tr\u1ed3ng tr\u1ecdt, khai th\u00e1c m\u1ee7 t\u01b0\u01a1i th\u00ec thu nh\u1eadp mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 chi ph\u00ed tr\u1ed3ng tr\u1ecdt, khai th\u00e1c m\u1ee7 t\u01b0\u01a1i trong t\u1ed5ng chi ph\u00ed c\u1ee7a to\u00e0n doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3.<\/p>\n

Thu nh\u1eadp mi\u1ec5n thu\u1ebf t\u1ea1i Kho\u1ea3n n\u00e0y bao g\u1ed3m c\u1ea3 thu nh\u1eadp t\u1eeb thanh l\u00fd c\u00e1c s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n (tr\u1eeb thanh l\u00fd v\u01b0\u1eddn c\u00e2y cao su), thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n ph\u1ebf li\u1ec7u ph\u1ebf ph\u1ea9m li\u00ean quan \u0111\u1ebfn c\u00e1c s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n.<\/p>\n

S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo m\u00e3 ng\u00e0nh kinh t\u1ebf c\u1ea5p 1 c\u1ee7a ng\u00e0nh n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam.<\/p>\n

b) 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 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00eau t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a, b, c Kho\u1ea3n 3 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

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 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y v\u00e0 t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m f Kho\u1ea3n 3 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y\u00a0l\u00e0 h\u1ee3p t\u00e1c x\u00e3 \u0111\u00e1p \u1ee9ng t\u1ef7 l\u1ec7 v\u1ec1 cung \u1ee9ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 cho c\u00e1c th\u00e0nh vi\u00ean l\u00e0 nh\u1eefng c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh, ph\u00e1p nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3\u00a0v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0193\/2013\/N\u0110-CP\u00a0ng\u00e0y 21\/11\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/p>\n

2.\u00a0<\/b>Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p g\u1ed3m: thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 t\u01b0\u1edbi, ti\u00eau n\u01b0\u1edbc; c\u00e0y, b\u1eeba \u0111\u1ea5t; n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng; d\u1ecbch v\u1ee5 ph\u00f2ng tr\u1eeb s\u00e2u, b\u1ec7nh cho c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; d\u1ecbch v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p.<\/p>\n

<\/a>3.<\/b>\u00a0<\/b><\/a>Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; Thu nh\u1eadp t\u1eeb doanh thu b\u00e1n s\u1ea3n ph\u1ea9m trong th\u1eddi k\u1ef3 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m v\u00e0 thu nh\u1eadp t\u1eeb doanh thu b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam. Th\u1eddi gian mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 m\u1ed9t (01) n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 doanh thu b\u00e1n s\u1ea3n ph\u1ea9m theo h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7, s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m ho\u1eb7c s\u1ea3n xu\u1ea5t theo c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

a) Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

\u2013 C\u00f3 ch\u1ee9ng nh\u1eadn\u00a0\u0111\u0103ng k\u00fd\u00a0ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc;<\/p>\n

\u2013 \u0110\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u1ec1 khoa h\u1ecdc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn l\u00e0 h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7.<\/p>\n

b) Thu nh\u1eadp t\u1eeb doanh thu b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u1ec1 khoa h\u1ecdc c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn.<\/p>\n

<\/a>4.<\/b>\u00a0<\/b><\/a>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p c\u00f3 s\u1ed1 lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n ma t\u00fay, ng\u01b0\u1eddi nhi\u1ec5m HIV b\u00ecnh qu\u00e2n trong n\u0103m chi\u1ebfm t\u1eeb 30% tr\u1edf l\u00ean trong t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n\u00a0trong\u00a0n\u0103m c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y l\u00e0 doanh nghi\u1ec7p c\u00f3 s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m \u00edt nh\u1ea5t t\u1eeb 20 ng\u01b0\u1eddi tr\u1edf l\u00ean v\u00e0 kh\u00f4ng bao g\u1ed3m c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt (bao g\u1ed3m c\u1ea3 th\u01b0\u01a1ng binh, b\u1ec7nh binh) ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan y t\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/p>\n

b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi sau cai nghi\u1ec7n ma t\u00fay ph\u1ea3i c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u00e0n th\u00e0nh cai nghi\u1ec7n c\u1ee7a c\u00e1c c\u01a1 s\u1edf cai nghi\u1ec7n ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3\u00a0th\u1ea9m quy\u1ec1n\u00a0li\u00ean quan.<\/p>\n

c) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi nhi\u1ec5m HIV ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan y t\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi nhi\u1ec5m HIV.<\/p>\n

5.\u00a0<\/b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i, ng\u01b0\u1eddi \u0111ang cai nghi\u1ec7n, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf d\u1ea1y ngh\u1ec1 c\u00f3 c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c th\u00ec ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 h\u1ecdc vi\u00ean l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i, ng\u01b0\u1eddi \u0111ang cai nghi\u1ec7n, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS\u00a0trong\u00a0t\u1ed5ng s\u1ed1 h\u1ecdc vi\u00ean.<\/p>\n

Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ea1i Kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n

\u2013 C\u01a1 s\u1edf d\u1ea1y ngh\u1ec1 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c\u00a0v\u0103n\u00a0b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 d\u1ea1y ngh\u1ec1.<\/p>\n

\u2013 C\u00f3 danh s\u00e1ch c\u00e1c h\u1ecdc vi\u00ean l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i, ng\u01b0\u1eddi \u0111ang cai nghi\u1ec7n, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS.<\/p>\n

<\/a>6.\u00a0<\/b>Thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc, sau khi b\u00ean nh\u1eadn g\u00f3p v\u1ed1n, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, li\u00ean doanh, li\u00ean k\u1ebft \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p,\u00a0<\/a>k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn g\u00f3p v\u1ed1n, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, b\u00ean li\u00ean doanh, li\u00ean\u00a0k\u1ebft\u00a0\u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

V\u00ed d\u1ee5 11: Doanh nghi\u1ec7p B nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p A. Thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p A trong doanh nghi\u1ec7p B l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p 1: Doanh nghi\u1ec7p B kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p B \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 kho\u1ea3n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n l\u00e0 78 tri\u1ec7u \u0111\u1ed3ng [(100 tri\u1ec7u \u2013 (100 tri\u1ec7u x 22%)], doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi 78 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p 2: Doanh nghi\u1ec7p B \u0111\u01b0\u1ee3c gi\u1ea3m 50% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p v\u00e0 doanh nghi\u1ec7p B \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 kho\u1ea3n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c theo s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n l\u00e0 89 tri\u1ec7u \u0111\u1ed3ng [100 tri\u1ec7u \u2013 (100 tri\u1ec7u x 22% x 50%)], doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi 89 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p\u00a03: Doanh nghi\u1ec7p B \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/p>\n

<\/a>7.<\/b>\u00a0Kho\u1ea3n t\u00e0i tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, nghi\u00ean c\u1ee9u khoa h\u1ecdc, v\u0103n\u00a0h\u00f3a, ngh\u1ec7 thu\u1eadt, t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p\u00a0t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e0i tr\u1ee3 s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 tr\u00ean th\u00ec t\u1ed5 ch\u1ee9c nh\u1eadn t\u00e0i tr\u1ee3 ph\u1ea3i t\u00ednh n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean ph\u1ea7n s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch trong k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch.<\/p>\n

T\u1ed5 ch\u1ee9c nh\u1eadn t\u00e0i tr\u1ee3 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea.<\/p>\n

<\/a>8.<\/b>\u00a0<\/b><\/a>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) l\u1ea7n \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i; c\u00e1c l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp theo n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/p>\n

Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o khi b\u00e1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 m\u00f4i tr\u01b0\u1eddng x\u00e1c nh\u1eadn theo quy \u0111\u1ecbnh.<\/p>\n

<\/a>9.<\/b>\u00a0<\/b><\/a>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;\u00a0<\/a>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,\u00a0<\/a>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

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb ph\u00e1t sinh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n 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 ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

<\/a>10.<\/b>\u00a0<\/b><\/a>Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia:<\/p>\n

<\/a>a) Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u00e1c c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c (bao g\u1ed3m c\u1ea3 V\u0103n ph\u00f2ng gi\u00e1m \u0111\u1ecbnh t\u01b0 ph\u00e1p) \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c. Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u1ee7a c\u00e1c c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng c\u00e1c ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c kh\u00f4ng thu\u1ed9c l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c.<\/p>\n

C\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a l\u00e0:<\/p>\n

\u2013 C\u00e1c c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong c\u00e1c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a.<\/p>\n

\u2013 C\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a v\u00e0 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

\u2013 C\u00e1c c\u01a1 s\u1edf s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u1ef1c hi\u1ec7n g\u00f3p v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n, li\u00ean doanh, li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00e0nh l\u1eadp c\u00e1c c\u01a1 s\u1edf h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

C\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a ph\u1ea3i \u0111\u00e1p \u1ee9ng danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n theo danh m\u1ee5c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/p>\n

b) Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia \u0111\u1ec3 l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chia ho\u1eb7c chi sai m\u1ee5c \u0111\u00edch s\u1ebd b\u1ecb truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1ee9c thu\u1ebf su\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m chia ho\u1eb7c chi sai m\u1ee5c \u0111\u00edch v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

11.\u00a0<\/b>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.<\/p>\n

Th\u1ee7 t\u1ee5c chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0133\/2008\/N\u0110-CP\u00a0ng\u00e0y 31\/12\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt chuy\u1ec3n giao c\u00f4ng ngh\u1ec7\u00a0v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u00e1p lu\u1eadt h\u01b0\u1edbng d\u1eabn thi h\u00e0nh\u00a0Lu\u1eadt chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.<\/p>\n

L\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 l\u00e0 c\u00e1c l\u0129nh v\u1ef1c thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 khuy\u1ebfn kh\u00edch chuy\u1ec3n giao (ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0133\/2008\/N\u0110-CP<\/a>) v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh n\u00e0y\u00a0<\/a>(n\u1ebfu c\u00f3).B\u1ed5\u00a0sung<\/p>\n

<\/a>\u0110i\u1ec1u 9. X\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7<\/b><\/p>\n

1.\u00a0<\/b>L\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch \u00e2m v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang.<\/p>\n

<\/a>2.\u00a0<\/b>Doanh nghi\u1ec7p sau khi quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 b\u1ecb l\u1ed7 th\u00ec chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp (thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u00e3 tr\u1eeb thu nh\u1eadp mi\u1ec5n thu\u1ebf) c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo. Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/p>\n

Doanh nghi\u1ec7p t\u1ea1m th\u1eddi chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c qu\u00fd c\u1ee7a n\u0103m sau khi l\u1eadp t\u1edd khai t\u1ea1m n\u1ed9p qu\u00fd v\u00e0 chuy\u1ec3n ch\u00ednh th\u1ee9c v\u00e0o n\u0103m sau khi l\u1eadp t\u1edd khai\u00a0quy\u1ebft\u00a0to\u00e1n thu\u1ebf n\u0103m.<\/p>\n

V\u00ed d\u1ee5 12: N\u0103m 2013 DN A c\u00f3 ph\u00e1t sinh l\u1ed7 l\u00e0 10 t\u1ef7 \u0111\u1ed3ng, n\u0103m 2014 DN A c\u00f3 ph\u00e1t sinh thu nh\u1eadp l\u00e0 12 t\u1ef7 \u0111\u1ed3ng th\u00ec to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 ph\u00e1t sinh n\u0103m 2013 l\u00e0 10 t\u1ef7 \u0111\u1ed3ng, DN A ph\u1ea3i chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0o thu nh\u1eadp n\u0103m 2014.<\/p>\n

V\u00ed d\u1ee5 13: N\u0103m 2013 DN B c\u00f3 ph\u00e1t sinh l\u1ed7 l\u00e0 20 t\u1ef7 \u0111\u1ed3ng, n\u0103m 2014 DN B c\u00f3 ph\u00e1t sinh thu nh\u1eadp l\u00e0 15 t\u1ef7 \u0111\u1ed3ng th\u00ec:<\/p>\n

+ DN B ph\u1ea3i chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 15 t\u1ef7 \u0111\u1ed3ng v\u00e0o thu nh\u1eadp n\u0103m 2014;<\/p>\n

+ S\u1ed1 l\u1ed7 c\u00f2n l\u1ea1i 5 t\u1ef7 \u0111\u1ed3ng, DN B ph\u1ea3i theo d\u00f5i v\u00e0 chuy\u1ec3n to\u00e0n b\u1ed9 li\u00ean t\u1ee5c theo nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7 c\u1ee7a n\u0103m 2013 n\u00eau tr\u00ean v\u00e0o c\u00e1c n\u0103m ti\u1ebfp theo, nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/p>\n

\u2013 Doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ed7 gi\u1eefa c\u00e1c qu\u00fd trong c\u00f9ng m\u1ed9t n\u0103m t\u00e0i ch\u00ednh th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 c\u1ee7a qu\u00fd tr\u01b0\u1edbc v\u00e0o c\u00e1c qu\u00fd ti\u1ebfp theo c\u1ee7a n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3. Khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 c\u1ee7a c\u1ea3 n\u0103m v\u00e0 chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7 theo quy \u0111\u1ecbnh n\u00eau tr\u00ean.<\/p>\n

\u2013 Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian chuy\u1ec3n l\u1ed7 c\u00f3 ph\u00e1t sinh ti\u1ebfp s\u1ed1 l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 ph\u00e1t sinh n\u00e0y (kh\u00f4ng bao g\u1ed3m s\u1ed1 l\u1ed7 c\u1ee7a k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n kh\u00e1c v\u1edbi s\u1ed1 l\u1ed7 do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u00ec s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n x\u00e1c \u0111\u1ecbnh theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan ki\u1ec3m tra, thanh tra nh\u01b0ng \u0111\u1ea3m b\u1ea3o chuy\u1ec3n l\u1ed7 to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7 theo quy \u0111\u1ecbnh.<\/p>\n

Qu\u00e1 th\u1eddi h\u1ea1n 5 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7, n\u1ebfu s\u1ed1 l\u1ed7 ph\u00e1t sinh ch\u01b0a chuy\u1ec3n h\u1ebft th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp sau.<\/p>\n

<\/a>3.<\/b>\u00a0<\/b><\/a>Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, s\u1ed1 l\u1ed7 c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo n\u0103m ph\u00e1t sinh v\u00e0 b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp c\u00f9ng n\u0103m c\u1ee7a doanh nghi\u1ec7p sau khi chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ho\u1eb7c \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp theo c\u1ee7a doanh nghi\u1ec7p sau khi chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 5 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp sau n\u0103m ph\u00e1t sinh l\u1ed7.<\/p>\n

<\/a>\u0110i\u1ec1u 10. Tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p<\/b><\/p>\n

1.\u00a0<\/b>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c tr\u00edch t\u1ed1i \u0111a 10% thu nh\u1eadp t\u00ednh thu\u1ebf h\u00e0ng n\u0103m tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh m\u1ee9c tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. H\u00e0ng n\u0103m n\u1ebfu doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i l\u1eadp B\u00e1o c\u00e1o tr\u00edch, s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 v\u00e0 k\u00ea khai m\u1ee9c tr\u00edch l\u1eadp, s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp v\u00e0o t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. B\u00e1o c\u00e1o vi\u1ec7c s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n \u0111i\u1ec1u l\u1ec7 ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n tr\u00edch qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u1ef7 l\u1ec7 tr\u00edch qu\u1ef9 t\u1ed1i thi\u1ec3u quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7.<\/p>\n

<\/a>2.\u00a0<\/b>Trong th\u1eddi h\u1ea1n 5 n\u0103m, k\u1ec3 t\u1eeb khi tr\u00edch l\u1eadp, n\u1ebfu Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft 70% ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean kho\u1ea3n thu nh\u1eadp \u0111\u00e3 tr\u00edch l\u1eadp qu\u1ef9 m\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea7n l\u00e3i ph\u00e1t sinh t\u1eeb s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00f3.<\/p>\n

S\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/p>\n

\u2013 Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf thu h\u1ed3i l\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p trong th\u1eddi gian tr\u00edch l\u1eadp qu\u1ef9.<\/p>\n

\u2013 L\u00e3i su\u1ea5t t\u00ednh l\u00e3i \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu h\u1ed3i t\u00ednh tr\u00ean ph\u1ea7n qu\u1ef9 kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft l\u00e0 l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu kho b\u1ea1c lo\u1ea1i k\u1ef3 h\u1ea1n m\u1ed9t n\u0103m (ho\u1eb7c l\u00e3i su\u1ea5t t\u00edn phi\u1ebfu kho b\u1ea1c lo\u1ea1i k\u1ef3 h\u1ea1n m\u1ed9t n\u0103m) \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m thu h\u1ed3i v\u00e0 th\u1eddi gian t\u00ednh l\u00e3i l\u00e0 hai n\u0103m.<\/p>\n

3.\u00a0<\/b>Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam. C\u00e1c kho\u1ea3n chi t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

4.\u00a0<\/b>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh c\u00e1c kho\u1ea3n \u0111\u00e3 chi t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi \u0111\u1ea7u t\u01b0 nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7 m\u00e0 kh\u00f4ng \u0111\u1ee7 th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i gi\u1eefa s\u1ed1 th\u1ef1c chi v\u00e0 s\u1ed1 \u0111\u00e3 tr\u00edch qu\u1ef9 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

5.\u00a0<\/b>Doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp th\u00ec doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb vi\u1ec7c thay \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp.<\/p>\n

Doanh nghi\u1ec7p n\u1ebfu c\u00f3 Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft khi chia, t\u00e1ch th\u00ec doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb vi\u1ec7c chia, t\u00e1ch \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi chia, t\u00e1ch. Vi\u1ec7c ph\u00e2n chia Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh v\u00e0 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

6.\u00a0<\/b>Tr\u01b0\u1eddng h\u1ee3p\u00a0Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f3 c\u00e1c n\u1ed9i dung v\u1ec1 tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh kh\u00e1c th\u00ec B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 B\u1ed9 Khoa h\u1ecdc C\u00f4ng ngh\u1ec7 s\u1ebd ban h\u00e0nh Th\u00f4ng t\u01b0 Li\u00ean b\u1ed9 h\u01b0\u1edbng d\u1eabn b\u1ed5 sung n\u1ed9i dung n\u00e0y \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ed1i\u00a0v\u1edbi\u00a0ho\u1ea1t \u0111\u1ed9ng khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/p>\n

<\/a>\u0110i\u1ec1u 11. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/p>\n

1.\u00a0<\/b>K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2014, thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 22%, tr\u1eeb\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 c\u00e1c\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i.<\/p>\n

V\u00ed d\u1ee5: Doanh nghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh t\u1eeb ng\u00e0y 01\/04\/2013 \u0111\u1ebfn ng\u00e0y 31\/03\/2014.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng, kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i th\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, doanh nghi\u1ec7p t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/p>\n\n\n\n\n
\n

S\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf<\/p>\n<\/td>\n

\n

x 9 th\u00e1ng x 25% +<\/p>\n<\/td>\n

\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf<\/p>\n<\/td>\n

\n

x 3 th\u00e1ng x 22%<\/p>\n<\/td>\n<\/tr>\n

\n

12 th\u00e1ng<\/p>\n<\/td>\n

\n

12 th\u00e1ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

K\u1ec3 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

<\/a>2.\u00a0<\/b>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (k\u1ec3 c\u1ea3\u00a0h\u1ee3p t\u00e1c\u00a0x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p) ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%.<\/p>\n

T\u1ed5ng doanh thu n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [01] v\u00e0 ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [08] tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo\u00a0<\/a>M\u1eabu s\u1ed1 03-1A\/TNDN\u00a0k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC\u00a0ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

V\u00ed d\u1ee5 14: C\u00f4ng ty A \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m t\u00e0i ch\u00ednh t\u1eeb ng\u00e0y 01 th\u00e1ng 4 n\u0103m n\u00e0y \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 3 n\u0103m sau, c\u00f3 doanh thu b\u00e1n h\u00e0ng h\u00f3a cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e3 [01] v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u00e3 [08] tr\u00ean Ph\u1ee5 l\u1ee5c 03-1A\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN n\u0103m t\u00e0i ch\u00ednh 2013 (t\u1eeb ng\u00e0y 01\/04\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/3\/2014) kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng th\u00ec t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2014 (t\u1eeb ng\u00e0y 01\/04\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/3\/2015) C\u00f4ng ty A \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN n\u0103m t\u00e0i ch\u00ednh 2014 l\u00e0 20%, n\u1ebfu t\u1ed5ng doanh thu n\u0103m t\u00e0i ch\u00ednh 2014 x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean m\u00e0 tr\u00ean 20 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m t\u00e0i ch\u00ednh 2015 (t\u1eeb ng\u00e0y 01\/04\/2015 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/3\/2016) C\u00f4ng ty A \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 22%.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng, t\u1ed5ng doanh thu n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [01] v\u00e0 ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [08] tr\u00ean Ph\u1ee5 l\u1ee5c\u00a0k\u1ebft\u00a0qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo\u00a0<\/a>M\u1eabu s\u1ed1 03-1A\/TNDN\u00a0k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN chia cho s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m, 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 n\u0103m sau doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%.<\/p>\n

V\u00ed d\u1ee5 15: C\u00f4ng ty A \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, n\u0103m d\u01b0\u01a1ng l\u1ecbch 2014 xin t\u1ea1m ngh\u1ec9 kinh doanh 3 th\u00e1ng, b\u1eaft \u0111\u1ea7u kinh doanh t\u1eeb ng\u00e0y 01\/4\/2014 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2014, c\u00f3 doanh thu b\u00e1n h\u00e0ng h\u00f3a cung c\u1ea5p d\u1ecbch v\u1ee5 m\u00e3 s\u1ed1 [01] v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u00e3 [08] tr\u00ean ph\u1ee5 l\u1ee5c 03-1A\/TNDN k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN n\u0103m 2014 l\u00e0 18 t\u1ef7 \u0111\u1ed3ng, doanh thu b\u00ecnh qu\u00e2n th\u00e1ng n\u0103m 2014 l\u00e0 18 t\u1ef7 \u0111\u1ed3ng chia (:) 9 th\u00e1ng b\u1eb1ng (=) 2 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m 2015 C\u00f4ng ty A kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%, ph\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 22%, n\u1ebfu doanh thu b\u00ecnh qu\u00e2n th\u00e1ng n\u0103m 2014 kh\u00f4ng qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m 2015 C\u00f4ng ty A \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 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 th\u00ec trong 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 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Kho\u1ea3n 3 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y). Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau t\u1ed5ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [01] v\u00e0 ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [08] tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh theo\u00a0<\/a>M\u1eabu s\u1ed1 03-1A\/TNDN\u00a0k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0156\/2013\/TT-BTC\u00a0ng\u00e0y 6\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Doanh thu b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c th\u00e1ng trong n\u0103m \u0111\u1ea7u ti\u00ean kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec n\u0103m ti\u1ebfp theo doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20%.<\/p>\n

3.\u00a0<\/b>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed t\u1ea1i Vi\u1ec7t Nam t\u1eeb 32% \u0111\u1ebfn 50%. C\u0103n c\u1ee9 v\u00e0o v\u1ecb tr\u00ed khai th\u00e1c, \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c v\u00e0 tr\u1eef l\u01b0\u1ee3ng m\u1ecf doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed g\u1eedi h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 cho t\u1eebng d\u1ef1 \u00e1n, t\u1eebng c\u01a1 s\u1edf kinh doanh.<\/p>\n

Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm (bao g\u1ed3m: b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, wonfram, antimoan, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm tr\u1eeb d\u1ea7u kh\u00ed) \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 50%; Tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao tr\u1edf l\u00ean \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n thu\u1ed9c danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 40%.<\/p>\n

<\/a>Ch\u01b0\u01a1ng III<\/b><\/p>\n

<\/a>N\u01a0I N\u1ed8P THU\u1ebe<\/b><\/p>\n

<\/a>\u0110i\u1ec1u 12. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh<\/b><\/p>\n

Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng, l\u1eafp r\u00e1p) h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba b\u00e0n n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p \u1edf n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 \u1edf n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/p>\n

Vi\u1ec7c ph\u00e2n b\u1ed5 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh hay c\u01a1 s\u1edf x\u00e2y d\u1ef1ng h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c.<\/p>\n

<\/a>\u0110i\u1ec1u 13. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/b><\/p>\n

S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh n\u1ed9p \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 nh\u00e2n (x) t\u1ef7 l\u1ec7 chi ph\u00ed c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi t\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

T\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ef7 l\u1ec7 chi ph\u00ed gi\u1eefa t\u1ed5ng chi ph\u00ed c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1edbi t\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p. T\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n\n
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T\u1ef7 l\u1ec7 chi ph\u00ed c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/p>\n<\/td>\n

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=<\/p>\n<\/td>\n

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T\u1ed5ng chi ph\u00ed c\u1ee7a c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 n\u0103m t\u00ednh thu\u1ebf do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho c\u00e1c n\u0103m sau.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng, s\u1ed1 li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 chi ph\u00ed c\u1ee7a tr\u1ee5 s\u1edf ch\u00ednh v\u00e0 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2008 v\u00e0 t\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1ed5n \u0111\u1ecbnh t\u1eeb n\u0103m 2009 tr\u1edf \u0111i.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 th\u00e0nh l\u1eadp th\u00eam ho\u1eb7c thu h\u1eb9p c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u1edf c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh t\u1ef7 l\u1ec7 chi ph\u00ed cho k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u1ed1i v\u1edbi c\u00e1c\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0c\u00f3 s\u1ef1 thay \u0111\u1ed5i n\u00e0y. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo t\u1ef7 l\u1ec7 chi ph\u00ed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1ed5n \u0111\u1ecbnh theo nguy\u00ean t\u1eafc n\u00eau tr\u00ean.<\/p>\n

\u0110\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00e1c doanh nghi\u1ec7p h\u1ea1ch to\u00e1n to\u00e0n ng\u00e0nh c\u00f3 thu nh\u1eadp ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh th\u00ec n\u1ed9p thu\u1ebf t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u00f3.<\/p>\n

<\/a>Ch\u01b0\u01a1ng IV<\/b><\/p>\n

<\/a>THU NH\u1eacP T\u1eea CHUY\u1ec2N NH\u01af\u1ee2NG V\u1ed0N, CHUY\u1ec2N NH\u01af\u1ee2NG CH\u1ee8NG KHO\u00c1N<\/b><\/p>\n

<\/a>\u0110i\u1ec1u 14. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/b><\/p>\n

1.<\/b>\u00a0Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/p>\n

Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 v\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea7u t\u01b0 cho m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00e1n doanh nghi\u1ec7p). Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0\u00a0th\u1eddi \u0111i\u1ec3m\u00a0chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n to\u00e0n b\u1ed9 C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do t\u1ed5 ch\u1ee9c l\u00e0m ch\u1ee7 s\u1edf h\u1eefu d\u01b0\u1edbi h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 k\u00ea khai theo t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (<\/a>m\u1eabu s\u1ed1 08) ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00f4ng nh\u1eadn b\u1eb1ng ti\u1ec1n m\u00e0 nh\u1eadn b\u1eb1ng t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c (c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9\u2026) c\u00f3 ph\u00e1t sinh thu nh\u1eadp th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9\u2026\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn t\u00e0i s\u1ea3n.<\/p>\n

<\/a>2.\u00a0<\/b>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf:<\/p>\n

<\/a>a) Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/p>\n\n\n\n
\n

Thu nh\u1eadp t\u00ednh thu\u1ebf<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng<\/p>\n<\/td>\n

\n

\u2013<\/p>\n<\/td>\n

\n

Gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng<\/p>\n<\/td>\n

\n

\u2013<\/p>\n<\/td>\n

\n

Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Trong \u0111\u00f3:<\/p>\n

\u2013 Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf m\u00e0 b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng thu \u0111\u01b0\u1ee3c theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n quy \u0111\u1ecbnh vi\u1ec7c thanh to\u00e1n theo h\u00ecnh th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm th\u00ec doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng bao g\u1ed3m l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p\u00a0h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng quy \u0111\u1ecbnh gi\u00e1 thanh to\u00e1n ho\u1eb7c c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 thanh to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n ki\u1ec3m tra v\u00e0 \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p trong doanh nghi\u1ec7p m\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p n\u00e0y kh\u00f4ng ph\u00f9 h\u1ee3p theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00ec c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh l\u1ea1i to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n v\u1ed1n g\u00f3p chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

C\u0103n c\u1ee9 \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1a v\u00e0o t\u00e0i li\u1ec7u \u0111i\u1ec1u tra c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u0103n c\u1ee9 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1c\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0kh\u00e1c \u1edf c\u00f9ng\u00a0th\u1eddi gian, c\u00f9ng t\u1ed5 ch\u1ee9c kinh t\u1ebf ho\u1eb7c c\u00e1c h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u01b0\u01a1ng t\u1ef1 t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u00f9 h\u1ee3p th\u00ec \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo gi\u00e1 th\u1ea9m \u0111\u1ecbnh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1ecbnh gi\u00e1 chuy\u00ean nghi\u1ec7p c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

<\/a>\u2013 Gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n

+ N\u1ebfu l\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p th\u00e0nh l\u1eadp doanh nghi\u1ec7p l\u00e0 gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p tr\u00ean c\u01a1 s\u1edf s\u1ed5 s\u00e1ch, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean tham gia \u0111\u1ea7u t\u01b0 v\u1ed1n ho\u1eb7c tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh x\u00e1c nh\u1eadn, ho\u1eb7c k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

+ N\u1ebfu l\u00e0 ph\u1ea7n v\u1ed1n do mua l\u1ea1i th\u00ec gi\u00e1 mua l\u00e0 gi\u00e1 tr\u1ecb v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m mua. Gi\u00e1 mua \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p, ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n v\u1ed1n doanh nghi\u1ec7p g\u00f3p ho\u1eb7c mua l\u1ea1i c\u00f3 ngu\u1ed3n g\u1ed1c m\u1ed9t ph\u1ea7n do vay v\u1ed1n th\u00ec gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 (\u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ch\u1ea5p thu\u1eadn) c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

\u2013 Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 ch\u1ee9ng t\u1eeb,\u00a0h\u00f3a\u00a0\u0111\u01a1n h\u1ee3p ph\u00e1p.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng ph\u00e1t sinh \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c m\u1ed9t c\u01a1 quan c\u00f4ng ch\u1ee9ng ho\u1eb7c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u1ee7a n\u01b0\u1edbc c\u00f3 chi ph\u00ed ph\u00e1t sinh x\u00e1c nh\u1eadn v\u00e0 ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ecbch ra ti\u1ebfng Vi\u1ec7t (c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n).<\/p>\n

Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng bao g\u1ed3m: chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng; c\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng; c\u00e1c chi ph\u00ed giao d\u1ecbch, \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/p>\n

V\u00ed d\u1ee5 16: Doanh nghi\u1ec7p A g\u00f3p 400 t\u1ef7 \u0111\u1ed3ng g\u1ed3m 320 t\u1ef7 \u0111\u1ed3ng l\u00e0 gi\u00e1 tr\u1ecb nh\u00e0 x\u01b0\u1edfng v\u00e0 80 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 th\u00e0nh l\u1eadp doanh nghi\u1ec7p li\u00ean doanh s\u1ea3n xu\u1ea5t gi\u1ea5y v\u1ec7 sinh sau \u0111\u00f3 doanh nghi\u1ec7p A chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p n\u00eau tr\u00ean cho doanh nghi\u1ec7p B v\u1edbi gi\u00e1 l\u00e0 550 t\u1ef7 \u0111\u1ed3ng, v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p A t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n l\u00e0 400 t\u1ef7 \u0111\u1ed3ng, chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 70 t\u1ef7 \u0111\u1ed3ng. Thu nh\u1eadp \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 80 t\u1ef7 \u0111\u1ed3ng (550 \u2013 400 \u2013 70).<\/p>\n

b) Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 k\u00ea khai v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

<\/a>c) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kinh doanh t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c c\u00f3 thu nh\u1eadp t\u1ea1i Vi\u1ec7t Nam m\u00e0 t\u1ed5 ch\u1ee9c n\u00e0y kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo\u00a0Lu\u1eadt \u0110\u1ea7u t\u01b0,\u00a0Lu\u1eadt Doanh nghi\u1ec7p\u00a0<\/a>(g\u1ecdi chung l\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i) c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf nh\u01b0 sau:<\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh, k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 n\u1ed9p thay t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u0169ng l\u00e0 t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng theo\u00a0Lu\u1eadt \u0110\u1ea7u t\u01b0,\u00a0Lu\u1eadt Doanh nghi\u1ec7p\u00a0th\u00ec doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam n\u01a1i c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u1ed1n c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai v\u00e0 n\u1ed9p thay s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.<\/p>\n

Vi\u1ec7c k\u00ea khai thu\u1ebf, n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

<\/a>\u0110i\u1ec1u 15. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/b><\/p>\n

1.\u00a0<\/b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/p>\n

Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n\u00a0c\u1ee7a doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n\u00a0kh\u00e1c theo quy \u0111\u1ecbnh.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u00e0 m\u1ec7nh gi\u00e1 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp m\u00e0 th\u1ef1c hi\u1ec7n\u00a0ho\u00e1n\u00a0\u0111\u1ed5i c\u1ed5 phi\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp n\u1ebfu ph\u00e1t sinh thu nh\u1eadp th\u00ec ph\u1ea7n thu nh\u1eadp n\u00e0y ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n\u00a0kh\u00f4ng nh\u1eadn b\u1eb1ng ti\u1ec1n m\u00e0 nh\u1eadn b\u1eb1ng t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c (c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9\u2026) c\u00f3 ph\u00e1t sinh thu nh\u1eadp th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9\u2026\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn t\u00e0i s\u1ea3n.<\/p>\n

<\/a>2.\u00a0<\/b>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf:<\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n\u00a0trong k\u1ef3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n\u00a0tr\u1eeb (-) gi\u00e1 mua c\u1ee7a ch\u1ee9ng kho\u00e1n\u00a0chuy\u1ec3n nh\u01b0\u1ee3ng, tr\u1eeb (-) c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

\u2013 Gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

+ \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n\u00a0ni\u00eam y\u1ebft v\u00e0 ch\u1ee9ng kho\u00e1n\u00a0c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft nh\u01b0ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch t\u1ea1i trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n\u00a0th\u00ec gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n\u00a0l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf b\u00e1n ch\u1ee9ng kho\u00e1n\u00a0(l\u00e0 gi\u00e1 kh\u1edbp l\u1ec7nh ho\u1eb7c gi\u00e1\u00a0th\u1ecfa thu\u1eadn) theo th\u00f4ng b\u00e1o c\u1ee7a S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n, trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/p>\n

+ \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n\u00a0c\u1ee7a c\u00e1c c\u00f4ng ty kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean th\u00ec gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n\u00a0l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ghi tr\u00ean\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

\u2013 Gi\u00e1 mua c\u1ee7a ch\u1ee9ng kho\u00e1n\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

+ \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n\u00a0ni\u00eam y\u1ebft v\u00e0 ch\u1ee9ng kho\u00e1n\u00a0c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft nh\u01b0ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch t\u1ea1i trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n\u00a0th\u00ec gi\u00e1 mua ch\u1ee9ng kho\u00e1n\u00a0l\u00e0 gi\u00e1 th\u1ef1c mua ch\u1ee9ng kho\u00e1n\u00a0(l\u00e0 gi\u00e1 kh\u1edbp l\u1ec7nh ho\u1eb7c gi\u00e1\u00a0th\u1ecfa thu\u1eadn) theo th\u00f4ng b\u00e1o c\u1ee7a S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n, trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/p>\n

+ \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n\u00a0mua th\u00f4ng qua \u0111\u1ea5u gi\u00e1 th\u00ec gi\u00e1 mua ch\u1ee9ng kho\u00e1n\u00a0l\u00e0 m\u1ee9c gi\u00e1 ghi tr\u00ean th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 tr\u00fang \u0111\u1ea5u gi\u00e1 c\u1ed5 ph\u1ea7n c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u1ea5u gi\u00e1 c\u1ed5 ph\u1ea7n v\u00e0 gi\u1ea5y n\u1ed9p ti\u1ec1n.<\/p>\n

+ \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n\u00a0kh\u00f4ng thu\u1ed9c c\u00e1c\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0n\u00eau tr\u00ean: gi\u00e1 mua ch\u1ee9ng kho\u00e1n\u00a0l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

\u2013 Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 ch\u1ee9ng t\u1eeb,\u00a0h\u00f3a\u00a0\u0111\u01a1n h\u1ee3p ph\u00e1p.<\/p>\n

Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng bao g\u1ed3m: chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng; C\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng; Ph\u00ed l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n\u00a0theo quy \u0111\u1ecbnh c\u1ee7a\u00a0\u1ee6y ban\u00a0ch\u1ee9ng kho\u00e1n\u00a0Nh\u00e0 n\u01b0\u1edbc v\u00e0 ch\u1ee9ng t\u1eeb thu c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n; Ph\u00ed \u1ee7y th\u00e1c ch\u1ee9ng kho\u00e1n\u00a0c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb thu c\u1ee7a\u00a0\u0111\u01a1n v\u1ecb\u00a0nh\u1eadn \u1ee7y th\u00e1c; C\u00e1c chi ph\u00ed giao d\u1ecbch, \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/p>\n

Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n\u00a0th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 k\u00ea khai v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

<\/a>Ch\u01b0\u01a1ng V<\/b><\/p>\n

<\/a>THU NH\u1eacP T\u1eea CHUY\u1ec2N NH\u01af\u1ee2NG B\u1ea4T \u0110\u1ed8NG S\u1ea2N<\/b><\/p>\n

<\/a>\u0110i\u1ec1u 16. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/b><\/p>\n

1.\u00a0<\/b>Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m: Doanh nghi\u1ec7p thu\u1ed9c m\u1ecdi th\u00e0nh ph\u1ea7n kinh t\u1ebf, m\u1ecdi ng\u00e0nh ngh\u1ec1 c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n; Doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i \u0111\u1ea5t.<\/p>\n

<\/a>2.\u00a0<\/b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t (g\u1ed3m c\u1ea3 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n g\u1eafn v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt); Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea l\u1ea1i \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 hay kh\u00f4ng c\u00f3 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, k\u1ec3 c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u00f3 n\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n khi chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 hay kh\u00f4ng c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u00e1c t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng nh\u00e0 \u1edf.<\/p>\n

Thu nh\u1eadp t\u1eeb cho thu\u00ea l\u1ea1i \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ec9 cho thu\u00ea nh\u00e0, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac tr\u00ean \u0111\u1ea5t.<\/p>\n

<\/a>\u0110i\u1ec1u 17. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/b><\/p>\n

C\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf b\u1eb1ng (=) thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb (-) c\u00e1c kho\u1ea3n l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/p>\n

<\/a>1.<\/b>\u00a0<\/b><\/a>Thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n

Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u1eeb gi\u00e1 v\u1ed1n c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

a) Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

a.1) Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam n\u1ebfu c\u00f3).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec t\u00ednh theo gi\u00e1 \u0111\u1ea5t do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

\u2013 Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean b\u00e1n b\u00e0n giao b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho b\u00ean mua, kh\u00f4ng ph\u1ee5 thu\u1ed9c vi\u1ec7c b\u00ean mua \u0111\u00e3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, x\u00e1c l\u1eadp quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea, c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng, c\u1ee5 th\u1ec3:<\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng m\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn (bao g\u1ed3m c\u1ea3 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc\u00a0c\u1ee7a\u00a0ph\u1ea7n d\u1ef1 to\u00e1n h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ch\u01b0a ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn) th\u00ec doanh nghi\u1ec7p k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo doanh thu tr\u1eeb chi ph\u00ed.<\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng m\u00e0 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu th\u00ec doanh nghi\u1ec7p k\u00ea khai t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu thu \u0111\u01b0\u1ee3c ti\u1ec1n v\u00e0 doanh thu n\u00e0y ch\u01b0a ph\u1ea3i t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m.<\/p>\n

Khi b\u00e0n giao b\u1ea5t \u0111\u1ed9ng s\u1ea3n doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 quy\u1ebft to\u00e1n l\u1ea1i s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 v\u00e0 k\u00ea khai t\u1ea1m n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu thu \u0111\u01b0\u1ee3c ti\u1ec1n, doanh thu n\u00e0y ch\u01b0a ph\u1ea3i t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m \u0111\u1ed3ng th\u1eddi c\u00f3 ph\u00e1t sinh chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi khi b\u1eaft \u0111\u1ea7u ch\u00e0o b\u00e1n v\u00e0o n\u0103m ph\u00e1t sinh doanh thu thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u00ec ch\u01b0a t\u00ednh c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u00e0o n\u0103m ph\u00e1t sinh chi ph\u00ed. C\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo m\u1ee9c kh\u1ed1ng ch\u1ebf theo quy \u0111\u1ecbnh v\u00e0o n\u0103m \u0111\u1ea7u ti\u00ean b\u00e0n giao b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ph\u00e1t sinh doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

a.2) Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n. Vi\u1ec7c ch\u1ecdn h\u00ecnh th\u1ee9c doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea3m b\u1ea3o ho\u00e0n th\u00e0nh c\u00e1c tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o c\u00e1c ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean thu\u00ea l\u1ea1i \u0111\u1ea5t cho h\u1ebft th\u1eddi h\u1ea1n cho thu\u00ea l\u1ea1i \u0111\u1ea5t.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u00ea b\u00ean thu\u00ea tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eebng n\u0103m mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc chia (:) s\u1ed1 n\u0103m b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay \u0111\u1ec3 thay th\u1ebf cho vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m n\u1ebfu c\u00f3 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do c\u00e1c b\u00ean\u00a0th\u1ecfa thu\u1eadn.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n k\u00ea bi\u00ean b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1\u00a0th\u1ecfa thu\u1eadn\u00a0ho\u1eb7c gi\u00e1 do H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh.<\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i ti\u1ebft a2 ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc n\u00eau t\u1ea1i ti\u1ebft a1 \u0111i\u1ec3m n\u00e0y.<\/p>\n

b) Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/p>\n

<\/a>b.1) Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh chi ph\u00ed:<\/p>\n

\u2013 C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong k\u1ef3 t\u00ednh thu\u1ebf ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ea7n theo ti\u1ebfn \u0111\u1ed9 ho\u00e0n th\u00e0nh th\u00ec c\u00e1c kho\u1ea3n chi ph\u00ed chung s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n, chi ph\u00ed tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng cho ph\u1ea7n d\u1ef1 \u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo m2<\/sup>\u00a0\u0111\u1ea5t chuy\u1ec3n quy\u1ec1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a di\u1ec7n t\u00edch \u0111\u1ea5t chuy\u1ec3n quy\u1ec1n; bao g\u1ed3m: Chi ph\u00ed \u0111\u01b0\u1eddng giao th\u00f4ng n\u1ed9i b\u1ed9; khu\u00f4n vi\u00ean c\u00e2y xanh; chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng c\u1ea5p,\u00a0tho\u00e1t\u00a0n\u01b0\u1edbc; tr\u1ea1m bi\u1ebfn th\u1ebf \u0111i\u1ec7n; chi ph\u00ed b\u1ed3i th\u01b0\u1eddng v\u1ec1 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t; Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 kinh ph\u00ed t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t c\u00f2n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n thu\u00ea \u0111\u1ea5t, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, c\u00e1c chi ph\u00ed kh\u00e1c \u0111\u1ea7u t\u01b0 tr\u00ean \u0111\u1ea5t li\u00ean quan \u0111\u1ebfn chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n quy\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n

Vi\u1ec7c ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed tr\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n\n
\n

Chi ph\u00ed ph\u00e2n b\u1ed5 cho di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 chuy\u1ec3n nh\u01b0\u1ee3ng<\/p>\n<\/td>\n

\n

=<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

T\u1ed5ng chi ph\u00ed \u0111\u1ea7u t\u01b0 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng<\/p>\n<\/td>\n

\n

x<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n<\/td>\n

\n

Di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 chuy\u1ec3n nh\u01b0\u1ee3ng<\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c giao l\u00e0m d\u1ef1 \u00e1n (tr\u1eeb di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t ph\u1ea7n di\u1ec7n t\u00edch c\u1ee7a d\u1ef1 \u00e1n kh\u00f4ng chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c th\u00ec c\u00e1c kho\u1ea3n chi ph\u00ed chung n\u00eau tr\u00ean c\u0169ng ph\u00e2n b\u1ed5 cho c\u1ea3 ph\u1ea7n di\u1ec7n t\u00edch n\u00e0y \u0111\u1ec3 theo d\u00f5i, h\u1ea1ch to\u00e1n, k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng k\u00e9o d\u00e0i trong nhi\u1ec1u n\u0103m v\u00e0 ch\u1ec9 quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khi to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c ho\u00e0n t\u1ea5t th\u00ec khi t\u1ed5ng h\u1ee3p chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 chuy\u1ec3n quy\u1ec1n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ea1m ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u1ea7u t\u01b0 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh theo t\u1ef7 l\u1ec7 di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 chuy\u1ec3n quy\u1ec1n theo c\u00f4ng th\u1ee9c n\u00eau tr\u00ean v\u00e0 tr\u00edch tr\u01b0\u1edbc c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Sau khi ho\u00e0n t\u1ea5t qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, doanh nghi\u1ec7p t\u00ednh to\u00e1n, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ph\u1ea7n chi ph\u00ed \u0111\u1ea7u t\u01b0 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u00e3 t\u1ea1m ph\u00e2n b\u1ed5 v\u00e0 tr\u00edch tr\u01b0\u1edbc cho ph\u1ea7n di\u1ec7n t\u00edch \u0111\u00e3 chuy\u1ec3n quy\u1ec1n cho ph\u00f9 h\u1ee3p v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng. Tr\u01b0\u1eddng h\u1ee3p khi \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh; n\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p ch\u01b0a \u0111\u1ee7 th\u00ec doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu theo quy \u0111\u1ecbnh.<\/p>\n

<\/a>b.2) Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/p>\n

\u2013 Gi\u00e1 v\u1ed1n c\u1ee7a \u0111\u1ea5t chuy\u1ec3n quy\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n g\u1ed1c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

+ \u0110\u1ed1i v\u1edbi \u0111\u1ea5t Nh\u00e0 n\u01b0\u1edbc giao c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n cho thu\u00ea \u0111\u1ea5t th\u00ec gi\u00e1 v\u1ed1n l\u00e0 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, s\u1ed1 ti\u1ec1n cho thu\u00ea \u0111\u1ea5t th\u1ef1c n\u1ed9p Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc;<\/p>\n

+ \u0110\u1ed1i v\u1edbi \u0111\u1ea5t nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec c\u0103n c\u1ee9 v\u00e0o\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0v\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n h\u1ee3p ph\u00e1p khi nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea\u00a0\u0111\u1ea5t; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n h\u1ee3p ph\u00e1p th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n t\u1ec9nh,\u00a0th\u00e0nh ph\u1ed1\u00a0tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

+ \u0110\u1ed1i v\u1edbi \u0111\u1ea5t c\u00f3 ngu\u1ed3n g\u1ed1c do g\u00f3p v\u1ed1n th\u00ec gi\u00e1 v\u1ed1n l\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t theo bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n khi g\u00f3p v\u1ed1n;<\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u1ed5i c\u00f4ng tr\u00ecnh l\u1ea5y \u0111\u1ea5t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u00e3 \u0111\u1ed5i, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

+ Gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t;<\/p>\n

+ \u0110\u1ed1i v\u1edbi \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p c\u00f3 ngu\u1ed3n g\u1ed1c do th\u1eeba k\u1ebf theo ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1; do \u0111\u01b0\u1ee3c cho, bi\u1ebfu, t\u1eb7ng m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n th\u00ec x\u00e1c \u0111\u1ecbnh theo gi\u00e1 c\u00e1c lo\u1ea1i \u0111\u1ea5t do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng khung gi\u00e1 c\u00e1c lo\u1ea1i \u0111\u1ea5t do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1eeba k\u1ebf, cho, bi\u1ebfu, t\u1eb7ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf, cho, bi\u1ebfu, t\u1eb7ng tr\u01b0\u1edbc n\u0103m 1994 th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 c\u00e1c lo\u1ea1i \u0111\u1ea5t do\u00a0\u1ee6y ban\u00a0nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh n\u0103m 1994 c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng khung gi\u00e1 c\u00e1c lo\u1ea1i \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/CP\u00a0ng\u00e0y 17 th\u00e1ng 8 n\u0103m 1994 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

+ \u0110\u1ed1i v\u1edbi \u0111\u1ea5t th\u1ebf ch\u1ea5p b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay, \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n th\u00ec gi\u00e1 v\u1ed1n \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c \u0111i\u1ec3m n\u00eau tr\u00ean.<\/p>\n

\u2013 Chi ph\u00ed \u0111\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i v\u1ec1 \u0111\u1ea5t.<\/p>\n

\u2013 Chi ph\u00ed \u0111\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i v\u1ec1 hoa m\u00e0u.<\/p>\n

\u2013 Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 chi ph\u00ed t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, \u0111\u1ec1n b\u00f9, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 chi ph\u00ed t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 n\u00eau tr\u00ean n\u1ebfu kh\u00f4ng c\u00f3\u00a0h\u00f3a\u00a0\u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c l\u1eadp B\u1ea3ng k\u00ea ghi r\u00f5: t\u00ean; \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi nh\u1eadn; s\u1ed1 ti\u1ec1n \u0111\u1ec1n b\u00f9, h\u1ed7 tr\u1ee3; ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n v\u00e0 \u0111\u01b0\u1ee3c ch\u00ednh quy\u1ec1n ph\u01b0\u1eddng, x\u00e3 n\u01a1i c\u00f3 \u0111\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec1n b\u00f9, h\u1ed7 tr\u1ee3 x\u00e1c nh\u1eadn theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0 khi Nh\u00e0 n\u01b0\u1edbc thu h\u1ed3i \u0111\u1ea5t.<\/p>\n

\u2013 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.<\/p>\n

\u2013 Chi ph\u00ed c\u1ea3i t\u1ea1o \u0111\u1ea5t, san l\u1ea5p m\u1eb7t b\u1eb1ng.<\/p>\n

\u2013 Chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng nh\u01b0 \u0111\u01b0\u1eddng giao th\u00f4ng, \u0111i\u1ec7n, c\u1ea5p n\u01b0\u1edbc,\u00a0tho\u00e1t\u00a0n\u01b0\u1edbc, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng\u2026<\/p>\n

\u2013 Gi\u00e1 tr\u1ecb k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac c\u00f3 tr\u00ean \u0111\u1ea5t.<\/p>\n

\u2013 C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 kh\u00e1c nhau th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang c\u00e1c kho\u1ea3n chi ph\u00ed. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c chi ph\u00ed c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u00ec chi ph\u00ed chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh\u00a0v\u00e0o chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n ho\u1eb7c thanh to\u00e1n b\u1eb1ng ngu\u1ed3n v\u1ed1n kh\u00e1c.<\/p>\n

2.<\/b>\u00a0<\/b>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 22% (t\u1eeb ng\u00e0y 01\/01\/2016 l\u00e0 20%).<\/p>\n

3.<\/b>\u00a0<\/b>X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p:<\/p>\n

S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 22%.<\/p>\n

Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf. Kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i; th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u01b0\u01a1ng VI Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u1ecb l\u1ed7 th\u00ec kho\u1ea3n l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>Kho\u1ea3n 3 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

H\u1ed3 s\u01a1 khai thu\u1ebf, n\u1ed9p thu\u1ebf, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00e1t sinh t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u0103n c\u1ee9 l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n thu\u1ebf n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh.<\/p>\n

<\/a>4.<\/b>\u00a0<\/b><\/a>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay \u0111\u1ec3 thay th\u1ebf cho vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng khi \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n \u0111\u1ea5u gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay th\u00ec s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. Sau khi thanh to\u00e1n c\u00e1c kho\u1ea3n tr\u00ean, s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c tr\u1ea3 cho c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh \u0111\u00e3 th\u1ebf ch\u1ea5p b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ebf ch\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 thu h\u1ed3i v\u1ed1n n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) v\u1ed1n vay ph\u1ea3i tr\u1ea3 theo h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ed9ng (+) chi ph\u00ed l\u00e3i vay ch\u01b0a tr\u1ea3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ph\u00e1t m\u00e3i b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ebf ch\u1ea5p theo h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng c\u1ed9ng (+) c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/p>\n

5.\u00a0<\/b>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thi h\u00e0nh \u00e1n b\u00e1n \u0111\u1ea5u gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n th\u00ec s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 k\u00ea bi\u00ean, \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n. T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c\u00a0\u1ee7y\u00a0quy\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n k\u00ea khai, kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb ghi r\u00f5 k\u00ea khai, n\u1ed9p thu\u1ebf thay v\u1ec1 b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o thi h\u00e0nh \u00e1n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thi h\u00e0nh \u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o thi h\u00e0nh \u00e1n n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) s\u1ed1 ti\u1ec1n n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ee3 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n \u0111\u1ec3 thi h\u00e0nh \u00e1n c\u1ed9ng (+) c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/p>\n

<\/a>Ch\u01b0\u01a1ng VI<\/b><\/p>\n

<\/a>\u01afU \u0110\u00c3I THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/b><\/p>\n

<\/a>\u0110i\u1ec1u 18. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/p>\n

<\/a>1.<\/b>\u00a0<\/b><\/a>C\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n,\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo k\u00ea khai.<\/p>\n

<\/a>2.<\/b>\u00a0<\/b><\/a>Trong th\u1eddi gian \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (bao g\u1ed3m m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, m\u1ee9c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf ri\u00eang.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p\u00a0trong k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p kh\u00f4ng t\u00ednh ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec ph\u1ea7n thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u01b0u \u0111\u00e3i thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u1eb1ng (=) t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u01b0u \u0111\u00e3i thu\u1ebf so v\u1edbi t\u1ed5ng doanh thu ho\u1eb7c t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u00f3 kho\u1ea3n doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec kho\u1ea3n doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf tr\u00ean t\u1ed5ng doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

<\/a>3.<\/b>\u00a0<\/b><\/a>Kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% (bao g\u1ed3m c\u1ea3 doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp sau:<\/p>\n

a) 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 (tr\u1eeb thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh\u00a0<\/a>\u0111i\u1ec3m d Kho\u1ea3n 3 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y); thu nh\u1eadp t\u1eeb 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 kho\u00e1ng s\u1ea3n; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/p>\n

b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u, kh\u00ed, 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.<\/p>\n

c) Thu nh\u1eadp t\u1eeb kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n

<\/a>4.<\/b>\u00a0<\/b><\/a>Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 th\u00ec c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u01b0 thanh l\u00fd ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m c\u1ee7a s\u1ea3n ph\u1ea9m thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i, l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n, c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i v\u1ec1 \u0111\u1ecba b\u00e0n (bao g\u1ed3m c\u1ea3 khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao) th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 to\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00eau t\u1ea1i \u0111i\u1ec3m a, b, c Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/p>\n

Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00eau t\u1ea1i \u0111i\u1ec3m a, b, c Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/p>\n

<\/a>5.<\/b>\u00a0<\/b><\/a>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi:<\/p>\n

<\/a>a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 15, \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP\u00a0<\/a>l\u00e0:<\/p>\n

\u2013 D\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 l\u1ea7n th\u1ee9 nh\u1ea5t t\u1eeb ng\u00e0y 01\/01\/2014 v\u00e0 ph\u00e1t sinh doanh thu c\u1ee7a d\u1ef1 \u00e1n \u0111\u00f3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0.<\/p>\n

\u2013 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

\u2013 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

\u2013 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

b) Tr\u01b0\u1eddng h\u1ee3p\u00a0doanh nghi\u1ec7p c\u00f3 \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 c\u1ee7a d\u1ef1 \u00e1n \u0111\u00e3 \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng thay \u0111\u1ed5i \u0111i\u1ec1u ki\u1ec7n \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i th\u00ec thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u1ee7a d\u1ef1 \u00e1n tr\u01b0\u1edbc khi \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung trong th\u1eddi gian c\u00f2n l\u1ea1i ho\u1eb7c \u01b0u \u0111\u00e3i theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh.<\/p>\n

<\/a>c) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edbi kh\u00f4ng bao g\u1ed3m c\u00e1c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

\u2013 D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c: chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n

\u2013 D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu (bao g\u1ed3m c\u1ea3\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi nh\u01b0ng v\u1eabn k\u1ebf th\u1eeba t\u00e0i s\u1ea3n, \u0111\u1ecba\u00a0\u0111i\u1ec3m\u00a0kinh doanh, ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u0169 \u0111\u1ec3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, mua l\u1ea1i d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng).<\/p>\n

Doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t trong th\u1eddi gian c\u00f2n l\u1ea1i n\u1ebfu ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

d) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ghi\u00a0trong\u00a0gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh nh\u01b0ng s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/p>\n

<\/a>6. V\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng<\/b><\/p>\n

<\/a>a) Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng nh\u01b0 m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t, n\u00e2ng cao c\u00f4ng su\u1ea5t, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t (g\u1ecdi chung l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) thu\u1ed9c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0<\/a>(bao g\u1ed3m c\u1ea3 khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao, khu c\u00f4ng nghi\u1ec7p tr\u1eeb khu c\u00f4ng nghi\u1ec7p n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c qu\u1eadn n\u1ed9i th\u00e0nh c\u1ee7a \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 Khu c\u00f4ng nghi\u1ec7p n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c t\u1ec9nh) n\u1ebfu \u0111\u00e1p \u1ee9ng m\u1ed9t trong ba ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng cho\u00a0th\u1eddi gian\u00a0c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) ho\u1eb7c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng\u00a0th\u1eddi gian\u00a0mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng mang l\u1ea1i (kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i) b\u1eb1ng v\u1edbi th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi tr\u00ean c\u00f9ng \u0111\u1ecba b\u00e0n, l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i th\u00ec d\u1ef1 \u00e1n\u00a0\u0111\u1ea7u t\u01b0\u00a0m\u1edf r\u1ed9ng \u0111\u00f3 ph\u1ea3i thu\u1ed9c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0<\/a>\u0111\u1ed3ng th\u1eddi c\u0169ng thu\u1ed9c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n v\u1edbi d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/p>\n

\u2013 Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u0103ng th\u00eam khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh \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\u00a0218\/2013\/N\u0110-CP\u00a0ho\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\u00a0218\/2013\/N\u0110-CP.<\/p>\n

\u2013 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

\u2013 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 theo lu\u1eadn ch\u1ee9ng kinh t\u1ebf k\u0129 thu\u1eadt tr\u01b0\u1edbc khi \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u00ec ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng mang l\u1ea1i th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh tr\u00ean t\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e1t sinh doanh thu.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u0111\u1ea7u t\u01b0 n\u00e2ng c\u1ea5p, thay th\u1ebf, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 c\u1ee7a d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0m\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng m\u1ed9t trong ba ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u00ec \u01b0u \u0111\u00e3i thu\u1ebf th\u1ef1c hi\u1ec7n theo d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3).<\/p>\n

\u01afu \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng do chia, t\u00e1ch, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi nh\u01b0ng v\u1eabn k\u1ebf th\u1eeba t\u00e0i s\u1ea3n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u0169 \u0111\u1ec3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh), mua l\u1ea1i doanh nghi\u1ec7p ho\u1eb7c mua l\u1ea1i d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t trong th\u1eddi gian c\u00f2n l\u1ea1i n\u1ebfu ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

<\/a>b) Doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t m\u1edbi, m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t, b\u1ed5 sung ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t kinh doanh, n\u00e2ng cao c\u00f4ng su\u1ea5t (g\u1ecdi chung l\u00e0 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) kh\u00f4ng thu\u1ed9c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0<\/a>v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng mang l\u1ea1i.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p\u00a0trong k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p kh\u00f4ng t\u00ednh ri\u00eang \u0111\u01b0\u1ee3c thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u00ec thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn x\u00e1c \u0111\u1ecbnh theo 1 trong 2 c\u00e1ch sau:<\/p>\n

C\u00e1ch 1:<\/p>\n\n\n\n\n
\n

Ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf trong n\u0103m (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i)<\/p>\n<\/td>\n

\n

x<\/p>\n<\/td>\n

\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c t\u1ebf d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c t\u1ebf d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh g\u1ed3m: gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng v\u00e0 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n c\u00f3 \u0111ang d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh theo s\u1ed1 li\u1ec7u cu\u1ed1i k\u1ef3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m.<\/p>\n

C\u00e1ch 2:<\/p>\n\n\n\n\n
\n

Ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf trong n\u0103m (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i)<\/p>\n<\/td>\n

\n

x<\/p>\n<\/td>\n

\n

Gi\u00e1 tr\u1ecb v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh<\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 th\u1ef1c t\u1ebf d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 th\u1ef1c t\u1ebf d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh l\u00e0 t\u1ed5ng ngu\u1ed3n v\u1ed1n t\u1ef1 c\u00f3, v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh theo s\u1ed1 li\u1ec7u cu\u1ed1i k\u1ef3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n n\u0103m.<\/p>\n

Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed9t c\u00e1ch ph\u00e2n b\u1ed5 \u0111\u1ed1i v\u1edbi thu nh\u1eadp ph\u00e1t sinh c\u1ee7a m\u1ed9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng.<\/p>\n

V\u00ed d\u1ee5 16: C\u00f4ng ty A l\u00e0 m\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t nh\u1ef1a trong khu c\u00f4ng nghi\u1ec7p t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh (Khu c\u00f4ng nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n h\u01b0\u1edfng \u01b0u \u0111\u00e3i) v\u00e0 \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN: \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% trong 12 n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 doanh thu, mi\u1ec5n thu\u1ebf TNDN 3 n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, gi\u1ea3m 50% thu\u1ebf TNDN trong 7 n\u0103m ti\u1ebfp theo, n\u0103m 2014 C\u00f4ng ty A c\u00f3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng, t\u1ed5ng gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u1ea7u t\u01b0 m\u1edbi trong n\u0103m l\u00e0 5 t\u1ef7 \u0111\u1ed3ng. Bi\u1ebft r\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb TSC\u0110 cu\u1ed1i n\u0103m 2014 l\u00e0 20 t\u1ef7 \u0111\u1ed3ng, t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf ph\u00e1t sinh c\u1ee7a n\u0103m 2014 l\u00e0 1,2 t\u1ef7 \u0111\u1ed3ng, trong \u0111\u00f3 thu nh\u1eadp kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i l\u00e0 200 tri\u1ec7u \u0111\u1ed3ng, th\u00ec:<\/p>\n

Thu nh\u1eadp do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i l\u00e0:<\/p>\n\n\n\n\n\n
\n

Ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

(1,2 t\u1ef7 \u0111\u1ed3ng \u2013 200 tri\u1ec7u \u0111\u1ed3ng)<\/p>\n<\/td>\n

\n

x<\/p>\n<\/td>\n

\n

5 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

20 t\u1ef7 \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

=<\/p>\n<\/td>\n

\n

250 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN n\u0103m 2014 l\u00e0: 200 tri\u1ec7u \u0111\u1ed3ng + 250 tri\u1ec7u \u0111\u1ed3ng = 450 tri\u1ec7u \u0111\u1ed3ng<\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN n\u0103m 2014 l\u00e0:<\/p>\n

1,2 t\u1ef7 \u0111\u1ed3ng \u2013 450 tri\u1ec7u \u0111\u1ed3ng = 750 tri\u1ec7u \u0111\u1ed3ng<\/p>\n

7.\u00a0<\/b>Trong c\u00f9ng m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf n\u1ebfu c\u00f3 m\u1ed9t kho\u1ea3n thu nh\u1eadp thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn m\u1ed9t trong nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 l\u1ee3i nh\u1ea5t.<\/p>\n

8.\u00a0<\/b>Trong th\u1eddi gian \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, n\u1ebfu trong n\u0103m t\u00ednh thu\u1ebf m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c\u00a0<\/a>Kho\u1ea3n 7, 8 v\u00e0 Kho\u1ea3n 12 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp nghi\u1ec7p doanh nghi\u1ec7p\u00a0<\/a>v\u00e0 quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i trong n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3 m\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng v\u00e0 n\u0103m \u0111\u00f3 s\u1ebd t\u00ednh tr\u1eeb v\u00e0o th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng\u00a0<\/a>\u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.B\u1ed5\u00a0sung<\/p>\n

<\/a>9.\u00a0<\/b>Tr\u01b0\u1eddng h\u1ee3p trong c\u00f9ng k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf b\u1ecb l\u1ed7, ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf, thu nh\u1eadp kh\u00e1c c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0; thu nh\u1eadp t\u1eeb 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) c\u00f3 thu nh\u1eadp (ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) th\u00ec doanh nghi\u1ec7p b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu nh\u1eadp do doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn. Ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i sau khi b\u00f9 tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng c\u00f2n thu nh\u1eadp.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p trong c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc, doanh nghi\u1ec7p \u0111ang b\u1ecb l\u1ed7 (n\u1ebfu c\u00f2n trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7) th\u00ec doanh nghi\u1ec7p ph\u1ea3i chuy\u1ec3n l\u1ed7 t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu nh\u1eadp. N\u1ebfu doanh nghi\u1ec7p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c l\u1ed7 c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u00ec doanh nghi\u1ec7p chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc sau \u0111\u00f3 v\u1eabn c\u00f2n l\u1ed7 th\u00ec chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0; thu nh\u1eadp t\u1eeb 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 kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).<\/p>\n

V\u00ed d\u1ee5 17: Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014, DN A c\u00f3 ph\u00e1t sinh:<\/p>\n

\u2013 L\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 1 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\u2013 L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 1 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\u2013 L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n\u00a0(thu nh\u1eadp kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh) l\u00e0 2 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u00e0y DN A \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn b\u00f9 tr\u1eeb gi\u1eefa l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m v\u00e0 l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh ho\u1eb7c l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n; ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i s\u1ebd n\u1ed9p thu\u1ebf TNDN theo thu\u1ebf su\u1ea5t c\u1ee7a ph\u1ea7n c\u00f3 thu nh\u1eadp.<\/p>\n

C\u1ee5 th\u1ec3: B\u00f9 tr\u1eeb l\u1ed7 1 t\u1ef7 \u0111\u1ed3ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m v\u1edbi l\u00e3i 1 t\u1ef7 \u0111\u1ed3ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n.<\/p>\n

=> DN c\u00f2n thu nh\u1eadp l\u00e0 2 t\u1ef7 \u0111\u1ed3ng v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf TNDN v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 22% (2 t\u1ef7 \u0111\u1ed3ng x 22%).<\/p>\n

V\u00ed d\u1ee5 18: Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014, DN B c\u00f3 ph\u00e1t sinh:<\/p>\n

\u2013 L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 2 t\u1ef7 \u0111\u1ed3ng (ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111ang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 10%).<\/p>\n

\u2013 L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 2 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\u2013 L\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n\u00a0(thu nh\u1eadp kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh) l\u00e0 1 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

K\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013, DN B c\u00f3 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh l\u00e0 1 t\u1ef7 \u0111\u1ed3ng th\u00ec khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a n\u0103m 2014, DN B ph\u1ea3i th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ed7 nh\u01b0 sau:<\/p>\n

C\u1ee5 th\u1ec3:<\/p>\n

\u2013 B\u00f9 tr\u1eeb gi\u1eefa l\u00e3i v\u00e0 l\u1ed7 ph\u00e1t sinh trong n\u0103m 2014: doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn b\u00f9 tr\u1eeb l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n\u00a0v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh c\u00f2n l\u00e3i l\u00e0 (2 t\u1ef7 \u2013 1 t\u1ef7) = 1 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\u2013 Chuy\u1ec3n l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh n\u0103m 2013 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh n\u0103m 2014: (1 t\u1ef7 \u2013 1 t\u1ef7 = 0 t\u1ef7)<\/p>\n

K\u00ea khai, t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf TNDN c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf:<\/p>\n

2 t\u1ef7 \u0111\u1ed3ng x 10% = 200 tri\u1ec7u \u0111\u1ed3ng<\/p>\n

=> Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p l\u00e0: 200 tri\u1ec7u \u0111\u1ed3ng<\/p>\n

V\u00ed d\u1ee5 19: Trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014, DN C c\u00f3 ph\u00e1t sinh:<\/p>\n

\u2013 L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 2 t\u1ef7 \u0111\u1ed3ng (ho\u1ea1t \u0111\u1ed9ng n\u00e0y \u0111ang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 10% ).<\/p>\n

\u2013 L\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh kh\u00f4ng thu\u1ed9c di\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf l\u00e0 2 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

\u2013 L\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n\u00a0(thu nh\u1eadp kh\u00e1c c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh) l\u00e0 1 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

K\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013, DN C c\u00f3 l\u1ed7 l\u00e0 2 t\u1ef7 \u0111\u1ed3ng tuy nhi\u00ean doanh nghi\u1ec7p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c kho\u1ea3n l\u1ed7 n\u00e0y l\u00e0 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0o do v\u1eady DN C ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111ang \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i tr\u01b0\u1edbc (ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m).<\/p>\n

C\u1ee5 th\u1ec3: \u2013 B\u00f9 tr\u1eeb gi\u1eefa l\u00e3i v\u00e0 l\u1ed7 ph\u00e1t sinh n\u0103m 2014: doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn b\u00f9 tr\u1eeb l\u1ed7 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n\u00a0v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh, ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u00e1y t\u00ednh c\u00f2n l\u00e3i l\u00e0 (2 t\u1ef7 \u2013 1 t\u1ef7) = 1 t\u1ef7 \u0111\u1ed3ng<\/p>\n

\u2013 Chuy\u1ec3n l\u1ed7 c\u1ee7a n\u0103m 2013 \u0111\u1ec3 b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m n\u0103m 2014: 2 t\u1ef7 \u2013 2 t\u1ef7 = 0 t\u1ef7<\/p>\n

K\u00ea khai n\u1ed9p thu\u1ebf TNDN v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 22% c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf, c\u1ee5 th\u1ec3: 1 t\u1ef7 x 22% = 220 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

<\/a>10.<\/b>\u00a0<\/b><\/a>Doanh nghi\u1ec7p trong th\u1eddi gian \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra ki\u1ec3m tra ph\u00e1t hi\u1ec7n:<\/p>\n

\u2013 T\u0103ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf so v\u1edbi \u0111\u01a1n v\u1ecb t\u1ef1 k\u00ea khai (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a k\u00ea khai \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf) th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n (bao g\u1ed3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u0103ng th\u00eam v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u00e3 k\u00ea khai nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i).<\/p>\n

\u2013 Gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf so v\u1edbi \u0111\u01a1n v\u1ecb t\u1ef1 k\u00ea khai th\u00ec doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do ki\u1ec3m tra, thanh tra ph\u00e1t hi\u1ec7n.<\/p>\n

\u2013 T\u00f9y\u00a0theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m c\u1ee7a doanh nghi\u1ec7p, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

<\/a>\u0110i\u1ec1u 19. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/b><\/p>\n

<\/a>1.<\/b>\u00a0<\/b><\/a>Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong th\u1eddi h\u1ea1n m\u01b0\u1eddi l\u0103m n\u0103m (15 n\u0103m) \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n

a) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i: \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 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP, Khu kinh t\u1ebf, Khu c\u00f4ng ngh\u1ec7 cao k\u1ec3 c\u1ea3 khu c\u00f4ng ngh\u1ec7 th\u00f4ng tin\u00a0t\u1eadp trung \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/p>\n

b) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi thu\u1ed9c c\u00e1c l\u0129nh v\u1ef1c: nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt C\u00f4ng ngh\u1ec7 cao; \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m cho ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u2013 kinh doanh c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng c\u1ea5p\u00a0tho\u00e1t\u00a0n\u01b0\u1edbc; c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft; c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng; s\u00e2n bay, nh\u00e0 ga v\u00e0 c\u00f4ng tr\u00ecnh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng kh\u00e1c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m; s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u composit, c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng nh\u1eb9, v\u1eadt li\u1ec7u qu\u00fd hi\u1ebfm; s\u1ea3n xu\u1ea5t n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch, n\u0103ng l\u01b0\u1ee3ng t\u1eeb vi\u1ec7c ti\u00eau h\u1ee7y ch\u1ea5t th\u1ea3i; ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 sinh h\u1ecdc.<\/p>\n

c) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi thu\u1ed9c l\u0129nh v\u1ef1c b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, bao g\u1ed3m: s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb x\u1eed l\u00fd \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng, thi\u1ebft b\u1ecb quan tr\u1eafc v\u00e0 ph\u00e2n t\u00edch m\u00f4i tr\u01b0\u1eddng; x\u1eed l\u00fd \u00f4 nhi\u1ec5m v\u00e0 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng; thu gom, x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i, kh\u00ed th\u1ea3i, ch\u1ea5t th\u1ea3i r\u1eafn; t\u00e1i ch\u1ebf, t\u00e1i s\u1eed d\u1ee5ng ch\u1ea5t th\u1ea3i.<\/p>\n

<\/a>d) Doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt c\u00f4ng ngh\u1ec7 cao.<\/p>\n

Doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt c\u00f4ng ngh\u1ec7 cao\u00a0\u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t k\u1ec3 t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao.<\/p>\n

Doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean to\u00e0n b\u1ed9 thu ph\u1eadp c\u1ee7a doanh nghi\u1ec7p tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp n\u00eau t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m a, b, c Kho\u1ea3n 3 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c \u0111\u00e3 h\u01b0\u1edfng h\u1ebft \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao th\u00ec m\u1ee9c \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng m\u1ee9c \u01b0u \u0111\u00e3i \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 15 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP\u00a0tr\u1eeb \u0111i th\u1eddi gian \u01b0u \u0111\u00e3i \u0111\u00e3 h\u01b0\u1edfng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi th\u00e0nh l\u1eadp (c\u1ea3 v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 th\u1eddi gian mi\u1ec5n, gi\u1ea3m n\u1ebfu c\u00f3).<\/p>\n

<\/a>\u0111) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t (tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n) \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed sau:<\/p>\n

\u2013 D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u t\u1ed1i thi\u1ec3u 6 (s\u00e1u) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t 10 (m\u01b0\u1eddi) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu (ch\u1eadm nh\u1ea5t n\u0103m th\u1ee9 4 k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea1t t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t 10 (m\u01b0\u1eddi) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m).<\/p>\n

\u2013 D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd l\u1ea7n \u0111\u1ea7u t\u1ed1i thi\u1ec3u 6 (s\u00e1u) ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 3 n\u0103m k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng tr\u00ean 3.000 lao \u0111\u1ed9ng ch\u1eadm nh\u1ea5t sau 3 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu (ch\u1eadm nh\u1ea5t n\u0103m th\u1ee9 4 k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea1t \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng s\u1ed1 lao \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n n\u0103m\u00a0tr\u00ean\u00a03.000 lao \u0111\u1ed9ng).<\/p>\n

S\u1ed1 lao \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 s\u1ed1 lao \u0111\u1ed9ng c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c to\u00e0n b\u1ed9 th\u1eddi gian, kh\u00f4ng t\u00ednh s\u1ed1 lao \u0111\u1ed9ng b\u00e1n th\u1eddi gian v\u00e0 lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n d\u01b0\u1edbi 1 n\u0103m.<\/p>\n

S\u1ed1 lao \u0111\u1ed9ng s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a040\/2009\/TT-BL\u0110TBXH\u00a0ng\u00e0y 03 th\u00e1ng 12 n\u0103m 2009 c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y (kh\u00f4ng k\u1ec3 b\u1ecb ch\u1eadm ti\u1ebfn \u0111\u1ed9 do nguy\u00ean nh\u00e2n kh\u00e1ch quan trong kh\u00e2u gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ho\u1eb7c do thi\u00ean tai, \u0111\u1ecbch h\u1ecda, h\u1ecfa ho\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan\u00a0c\u1ea5p\u00a0Gi\u1ea5y ch\u1ee9ng nh\u1eadn\u00a0\u0111\u1ea7u t\u01b0\u00a0ch\u1ea5p thu\u1eadn, b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t) th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc (n\u1ebfu c\u00f3) v\u00e0 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf theo quy \u0111\u1ecbnh, nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t\u00a0v\u1ec1\u00a0h\u00e0nh vi khai sai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u00a0v\u1ec1\u00a0qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n

<\/a>2.<\/b>\u00a0<\/b><\/a>\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f3 quy m\u00f4 l\u1edbn, c\u00f4ng ngh\u1ec7 cao ho\u1eb7c m\u1edbi c\u1ea7n \u0111\u1eb7c bi\u1ec7t thu h\u00fat \u0111\u1ea7u t\u01b0 th\u00ec th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u00eam nh\u01b0ng t\u1ed5ng th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% kh\u00f4ng qu\u00e1 30 n\u0103m theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u0103n c\u1ee9 theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

<\/a>3.<\/b>\u00a0<\/b><\/a>Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n

<\/a>a) Ph\u1ea7n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao v\u00e0 m\u00f4i tr\u01b0\u1eddng (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a).<\/p>\n

Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n c\u1ee7a c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i\u00a0h\u00f3a\u00a0\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo danh m\u1ee5c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/p>\n

b) Ph\u1ea7n thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n c\u1ee7a Nh\u00e0 xu\u1ea5t b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Xu\u1ea5t b\u1ea3n.<\/p>\n

Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n bao g\u1ed3m c\u00e1c l\u0129nh v\u1ef1c xu\u1ea5t b\u1ea3n, in v\u00e0 ph\u00e1t h\u00e0nh xu\u1ea5t b\u1ea3n ph\u1ea9m theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Lu\u1eadt Xu\u1ea5t b\u1ea3n.<\/p>\n

Xu\u1ea5t b\u1ea3n ph\u1ea9m th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt Xu\u1ea5t b\u1ea3n\u00a0v\u00e0\u00a0<\/a>\u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 111\/2005\/N\u0110-CP\u00a0ng\u00e0y 26\/8\/2005 c\u1ee7a Ch\u00ednh ph\u1ee7. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Xu\u1ea5t b\u1ea3n, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0111\/2005\/N\u0110-CP\u00a0v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c xu\u1ea5t b\u1ea3n c\u00f3 s\u1ef1 thay \u0111\u1ed5i th\u00ec \u00e1p d\u1ee5ng theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u01b0\u01a1ng \u1ee9ng, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c v\u0103n b\u1ea3n n\u00e0y.<\/p>\n

c) Ph\u1ea7n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1o in (k\u1ec3 c\u1ea3 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o in) c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt B\u00e1o ch\u00ed.<\/p>\n

<\/a>d) Ph\u1ea7n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u2013 kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u1ec3 b\u00e1n, cho thu\u00ea, cho thu\u00ea mua \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 53 Lu\u1eadt nh\u00e0 \u1edf.<\/p>\n

Nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 nh\u00e0 \u1edf do Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed v\u1ec1 nh\u00e0 \u1edf, v\u1ec1 gi\u00e1 b\u00e1n nh\u00e0, v\u1ec1 gi\u00e1 cho thu\u00ea, v\u1ec1 gi\u00e1 cho thu\u00ea mua, v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng,\u00a0\u0111i\u1ec1u ki\u1ec7n\u00a0\u0111\u01b0\u1ee3c mua, \u0111\u01b0\u1ee3c thu\u00ea, \u0111\u01b0\u1ee3c thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf v\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e1n, cho thu\u00ea ho\u1eb7c cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 \u2013 kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 v\u00e0 c\u00f2n ti\u1ebfp t\u1ee5c thu ti\u1ec1n k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2014 (doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u00ean thu nh\u1eadp ho\u1eb7c theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu thu \u0111\u01b0\u1ee3c ti\u1ec1n) v\u00e0 c\u00f3 th\u1eddi \u0111i\u1ec3m b\u00e0n giao nh\u00e0 k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2014 th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%.<\/p>\n

Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 \u2013 kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n, cho thu\u00ea, cho thu\u00ea mua ph\u00e1t sinh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n thu nh\u1eadp t\u1eeb b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i ph\u00e1t sinh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014 th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu ho\u1ea1t \u0111\u1ed9ng b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i tr\u00ean t\u1ed5ng doanh thu trong th\u1eddi gian t\u01b0\u01a1ng \u1ee9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

<\/a>e) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb: tr\u1ed3ng, ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 r\u1eebng; nu\u00f4i tr\u1ed3ng n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; s\u1ea3n xu\u1ea5t, nh\u00e2n v\u00e0 lai t\u1ea1o gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; s\u1ea3n xu\u1ea5t, khai th\u00e1c v\u00e0 tinh ch\u1ebf mu\u1ed1i tr\u1eeb s\u1ea3n xu\u1ea5t mu\u1ed1i quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 1 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP, \u0111\u1ea7u t\u01b0 b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n sau thu ho\u1ea1ch, b\u1ea3o qu\u1ea3n n\u00f4ng, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m.<\/p>\n

f) Ph\u1ea7n 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 kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n v\u00e0 \u0111\u1ecba b\u00e0n kinh t\u1ebf \u2013\u00a0<\/a>x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.B\u1ed5\u00a0sung<\/p>\n

<\/a>4.\u00a0<\/b>Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% trong th\u1eddi gian m\u01b0\u1eddi n\u0103m (10 n\u0103m) \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n

a) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

b) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi: s\u1ea3n xu\u1ea5t th\u00e9p cao c\u1ea5p; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng; s\u1ea3n xu\u1ea5t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng, l\u00e2m, ng\u01b0, di\u00eam nghi\u1ec7p; s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb t\u01b0\u1edbi ti\u00eau; s\u1ea3n xu\u1ea5t, tinh ch\u1ebf th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, th\u1ee7y\u00a0s\u1ea3n; ph\u00e1t tri\u1ec3n ng\u00e0nh ngh\u1ec1 truy\u1ec1n th\u1ed1ng (bao g\u1ed3m x\u00e2y d\u1ef1ng v\u00e0 ph\u00e1t tri\u1ec3n c\u00e1c ng\u00e0nh ngh\u1ec1 truy\u1ec1n th\u1ed1ng v\u1ec1 s\u1ea3n xu\u1ea5t h\u00e0ng th\u1ee7 c\u00f4ng m\u1ef9 ngh\u1ec7, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n th\u1ef1c\u00a0ph\u1ea9m, c\u00e1c s\u1ea3n\u00a0ph\u1ea9m\u00a0v\u0103n h\u00f3a).<\/p>\n

Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi v\u00e0o c\u00e1c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%.<\/p>\n

<\/a>5.\u00a0<\/b>Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng (t\u1eeb ng\u00e0y 1\/1\/2016 chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i\u00a0v\u1edbi\u00a0Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, Ng\u00e2n h\u00e0ng h\u1ee3p t\u00e1c x\u00e3 v\u00e0 T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4.<\/p>\n

\u0110\u1ed1i v\u1edbi Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, Ng\u00e2n h\u00e0ng h\u1ee3p t\u00e1c x\u00e3 v\u00e0 T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 th\u00e0nh l\u1eadp m\u1edbi t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 sau khi h\u1ebft th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 20%; t\u1eeb ng\u00e0y 1\/1\/2016 chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%.<\/p>\n

T\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n

6.\u00a0<\/b>Th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao; \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao.<\/p>\n

\u0110i\u1ec1u 20. \u01afu \u0111\u00e3i v\u1ec1\u00a0th\u1eddi gian\u00a0mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/b><\/p>\n

1.\u00a0<\/b>Mi\u1ec5n thu\u1ebf b\u1ed1n n\u0103m, gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p\u00a0trong\u00a0ch\u00edn n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi:<\/p>\n

a) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

b) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i\u00a0h\u00f3a\u00a0th\u1ef1c hi\u1ec7n t\u1ea1i \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 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP.<\/p>\n

2.\u00a0<\/b>Mi\u1ec5n thu\u1ebf b\u1ed1n n\u0103m, gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i\u00a0h\u00f3a\u00a0th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1ed9c danh m\u1ee5c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0<\/a>c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

3.<\/b>\u00a0<\/b>Mi\u1ec5n thu\u1ebf hai n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong b\u1ed1n n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>Kho\u1ea3n 4 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y\u00a0<\/a>v\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i Khu c\u00f4ng nghi\u1ec7p (tr\u1eeb Khu c\u00f4ng nghi\u1ec7p n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c qu\u1eadn n\u1ed9i th\u00e0nh c\u1ee7a \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 khu c\u00f4ng nghi\u1ec7p n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c t\u1ec9nh). Tr\u01b0\u1eddng h\u1ee3p Khu c\u00f4ng nghi\u1ec7p n\u1eb1m tr\u00ean c\u1ea3 \u0111\u1ecba b\u00e0n thu\u1eadn l\u1ee3i v\u00e0 \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1eadn l\u1ee3i th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi Khu c\u00f4ng nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o \u0111\u1ecba b\u00e0n c\u00f3 ph\u1ea7n di\u1ec7n t\u00edch Khu c\u00f4ng nghi\u1ec7p l\u1edbn h\u01a1n.<\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, lo\u1ea1i I quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh\u00a042\/2009\/N\u0110-CP\u00a0ng\u00e0y 07\/5\/2009 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n lo\u1ea1i \u0111\u00f4 th\u1ecb v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (n\u1ebfu c\u00f3).<\/p>\n

<\/a>4.<\/b>\u00a0<\/b><\/a>Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ph\u00e1t sinh doanh thu.<\/p>\n

V\u00ed d\u1ee5 20: N\u0103m 2014, doanh nghi\u1ec7p A c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m, n\u1ebfu n\u0103m 2014 doanh nghi\u1ec7p A \u0111\u00e3 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m th\u00ec th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m 2014. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m c\u1ee7a doanh nghi\u1ec7p A ph\u00e1t sinh doanh thu t\u1eeb n\u0103m 2014, \u0111\u1ebfn n\u0103m 2016 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a doanh nghi\u1ec7p A v\u1eabn ch\u01b0a c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb n\u0103m 2017.<\/p>\n

<\/a>5.<\/b>\u00a0<\/b><\/a>N\u0103m mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf. Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a tr\u1eeb s\u1ed1 l\u1ed7 c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc chuy\u1ec3n sang).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p, trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf m\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a doanh nghi\u1ec7p c\u00f3\u00a0th\u1eddi gian\u00a0ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf d\u01b0\u1edbi 12 (m\u01b0\u1eddi hai) th\u00e1ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ngay k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u00f3 ho\u1eb7c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf th\u1eddi gian b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0doanh nghi\u1ec7p \u0111\u0103ng k\u00fd th\u1eddi gian \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u1ec3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/p>\n

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

1.\u00a0<\/b>Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i s\u1eed d\u1ee5ng t\u1eeb 10 \u0111\u1ebfn 100 lao \u0111\u1ed9ng n\u1eef, trong \u0111\u00f3 s\u1ed1 lao \u0111\u1ed9ng n\u1eef chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng c\u00f3 m\u1eb7t th\u01b0\u1eddng xuy\u00ean ho\u1eb7c s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean 100 lao \u0111\u1ed9ng n\u1eef m\u00e0 s\u1ed1 lao \u0111\u1ed9ng n\u1eef chi\u1ebfm tr\u00ean 30% t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng c\u00f3 m\u1eb7t th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n th\u1ef1c chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>ti\u1ebft a \u0111i\u1ec3m 2.9 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y\u00a0n\u1ebfu h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.<\/p>\n

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

2.\u00a0<\/b>Doanh nghi\u1ec7p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n th\u1ef1c chi th\u00eam cho lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>ti\u1ebft b \u0111i\u1ec3m 2.9 Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y\u00a0n\u1ebfu h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c.<\/p>\n

3.\u00a0<\/b>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c gi\u1ea3m 50% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u00ednh tr\u00ean ph\u1ea7n thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.<\/p>\n

<\/a>\u0110i\u1ec1u 22. Th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/p>\n

Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf, m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ec3 t\u1ef1 k\u00ea khai v\u00e0 t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n

C\u01a1 quan thu\u1ebf khi ki\u1ec3m tra, thanh tra \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ph\u1ea3i ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf, s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf m\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c.\u00a0Tr\u01b0\u1eddng h\u1ee3p\u00a0doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u00ec c\u01a1 quan thu\u1ebf x\u1eed l\u00fd truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

<\/a>Ch\u01b0\u01a1ng VII<\/b><\/p>\n

<\/a>T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/b><\/p>\n

<\/a>\u0110i\u1ec1u 23. Hi\u1ec7u I\u1ef1c thi h\u00e0nh<\/b><\/p>\n

1.\u00a0<\/b>Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 02 th\u00e1ng 08 n\u0103m 2014 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2014 tr\u1edf \u0111i.<\/p>\n

<\/a>2.\u00a0<\/b>Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 t\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013 c\u00f2n \u0111ang trong th\u1eddi gian thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0\u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i) theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n \u0111\u00f3;\u00a0tr\u01b0\u1eddng h\u1ee3p\u00a0\u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0<\/a>v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u01b0u \u0111\u00e3i thu\u1ed9c di\u1ec7n \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng ho\u1eb7c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0<\/a>v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n\u00a0\u0111\u1ea7u t\u01b0\u00a0m\u1edbi (bao g\u1ed3m m\u1ee9c thu\u1ebf su\u1ea5t, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) cho\u00a0th\u1eddi gian\u00a0c\u00f2n l\u1ea1i n\u1ebfu \u0111ang thu\u1ed9c di\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c theo di\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i n\u1ebfu \u0111ang thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng tri\u1ec3n khai t\u1eeb ng\u00e0y 31\/12\/2008 tr\u1edf v\u1ec1 tr\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ef1 \u00e1n n\u00e0y \u0111\u01b0a v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1eeb n\u0103m 2009 tr\u1edf v\u1ec1 tr\u01b0\u1edbc.<\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian c\u00f2n l\u1ea1i \u0111\u1ec3 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb khi th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam, v\u1ec1 khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc v\u00e0 v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n

Kho\u1ea3ng th\u1eddi gian c\u00f2n l\u1ea1i b\u1eb1ng s\u1ed1 n\u0103m doanh nghi\u1ec7p c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 tr\u1eeb \u0111i s\u1ed1 n\u0103m doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i (thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y\u00a0v\u1ec1\u00a0thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3ng th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i n\u00eau tr\u00ean ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc:<\/p>\n

\u2013 \u0110\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013, doanh nghi\u1ec7p \u0111\u00e3 h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf (thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) cho th\u1eddi gian c\u00f2n l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

\u2013 \u0110\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013, doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec ti\u1ebfp t\u1ee5c h\u01b0\u1edfng s\u1ed1 n\u0103m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

\u2013 \u0110\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013, doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, nh\u01b0ng v\u1eeba h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kh\u00f4ng h\u01b0\u1edfng th\u1eddi gian mi\u1ec5n thu\u1ebf m\u00e0 ch\u1ec9 h\u01b0\u1edfng to\u00e0n b\u1ed9 s\u1ed1 n\u0103m gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, ti\u1ebfp t\u1ee5c h\u01b0\u1edfng s\u1ed1 n\u0103m \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

\u2013 \u0110\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013, doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, \u0111ang trong th\u1eddi gian gi\u1ea3m thu\u1ebf theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec s\u1ed1 n\u0103m gi\u1ea3m thu\u1ebf c\u00f2n l\u1ea1i b\u1eb1ng s\u1ed1 n\u0103m gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y tr\u1eeb (-) s\u1ed1 n\u0103m doanh nghi\u1ec7p \u0111\u00e3 gi\u1ea3m thu\u1ebf \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013, ti\u1ebfp t\u1ee5c h\u01b0\u1edfng s\u1ed1 n\u0103m \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

\u2013 \u0110\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013, doanh nghi\u1ec7p \u0111\u00e3 h\u1ebft th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kh\u00f4ng thu\u1ed9c di\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i\u00a0<\/a>Th\u00f4ng t\u01b0 n\u00e0y.B\u1ed5\u00a0sung<\/p>\n

<\/a>3.<\/b>\u00a0<\/b><\/a>Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ng\u00e0y 01\/01\/2014 v\u00e0 \u0111\u01b0a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ph\u00e1t sinh doanh thu k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2014 n\u1ebfu d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng n\u00e0y thu\u1ed9c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0218\/2013\/N\u0110-CP\u00a0<\/a>(bao g\u1ed3m c\u1ea3 khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao, khu c\u00f4ng nghi\u1ec7p tr\u1eeb khu c\u00f4ng nghi\u1ec7p n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c qu\u1eadn n\u1ed9i th\u00e0nh c\u1ee7a \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 Khu c\u00f4ng nghi\u1ec7p n\u0103m tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c t\u1ec9nh) th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng mang l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

4.\u00a0<\/b>Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1\u00a0123\/2012\/TT-BTC\u00a0ng\u00e0y 27\/7\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

5.\u00a0<\/b>B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c ng\u00e0nh ban h\u00e0nh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

6.\u00a0<\/b>Vi\u1ec7c gi\u1ea3i quy\u1ebft nh\u1eefng t\u1ed3n t\u1ea1i v\u1ec1 thu\u1ebf, quy\u1ebft to\u00e1n thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014 th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ban h\u00e0nh tr\u01b0\u1edbc k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014.<\/p>\n

7.\u00a0<\/b>Tr\u01b0\u1eddng h\u1ee3p n\u01b0\u1edbc C\u1ed9ng h\u00f2a X\u00e3 h\u1ed9i Ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam c\u00f3 tham gia k\u00fd k\u1ebft m\u1ed9t Hi\u1ec7p \u0111\u1ecbnh ho\u1eb7c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Hi\u1ec7p \u0111\u1ecbnh ho\u1eb7c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00e1c v\u1edbi n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0<\/a>\u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf \u0111\u00f3.B\u1ed5\u00a0sung<\/p>\n

<\/a>\u0110i\u1ec1u 24. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/b><\/p>\n

1.\u00a0<\/b>C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn c\u00e1c doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo n\u1ed9i dung Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

2.\u00a0<\/b>Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo c\u00e1c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.<\/p>\n\n\n\n
\n

N\u01a1i nh\u1eadn:
<\/i><\/b>\u2013 V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\u2013 V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 V\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng trung \u01b0\u01a1ng;
\u2013 T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\u2013 Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7,
\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\u2013 H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n,\u00a0\u1ee6y ban\u00a0nh\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;
\u2013 C\u00f4ng b\u00e1o;
\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\u2013 Website Ch\u00ednh ph\u1ee7;
\u2013 Website B\u1ed9 T\u00e0i ch\u00ednh; Website T\u1ed5ng c\u1ee5c Thu\u1ebf;
\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\u2013 L\u01b0u: VT, TCT (VT, CS).<\/p>\n<\/td>\n

\n

KT. B\u1ed8 TR\u01af\u1edeNG
TH\u1ee8 TR\u01af\u1edeNG


\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>B\u1ea2NG K\u00ca DANH M\u1ee4C M\u1eaaU BI\u1ec2U BAN H\u00c0NH
<\/b><\/a>K\u00c8M THEO TH\u00d4NG T\u01af THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/b><\/p>\n

1. B\u1ea3ng k\u00ea thu mua h\u00e0ng\u00a0h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3\u00a0h\u00f3a\u00a0\u0111\u01a1n (M\u1eabu s\u1ed1 01).<\/p>\n

2. B\u1ea3ng k\u00ea thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc (M\u1eabu s\u1ed1 02).<\/p>\n

3. Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c (M\u1eabu s\u1ed1 03).<\/p>\n

4. Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn t\u00e0i tr\u1ee3 cho y t\u1ebf (M\u1eabu s\u1ed1 04).<\/p>\n

5. Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn t\u00e0i tr\u1ee3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai (M\u1eabu s\u1ed1 05).<\/p>\n

6. Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn t\u00e0i tr\u1ee3 x\u00e2y nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft (M\u1eabu s\u1ed1 06).<\/p>\n

7. Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn t\u00e0i tr\u1ee3 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 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n (M\u1eabu s\u1ed1 07).<\/p>\n

8. T\u1edd khai thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi vi\u1ec7c b\u00e1n to\u00e0n b\u1ed9 C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do t\u1ed5 ch\u1ee9c l\u00e0m ch\u1ee7 s\u1edf h\u1eefu (M\u1eabu s\u1ed1 08)<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

<\/a>M\u1eabu s\u1ed1:\u00a001\/TNDN<\/b>
<\/b>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>B\u1ea2NG K\u00ca THU MUA H\u00c0NG H\u00d3A, D\u1ecaCH V\u1ee4
<\/b><\/a>MUA V\u00c0O KH\u00d4NG C\u00d3 H\u00d3A \u0110\u01a0N<\/b><\/p>\n

(Ng\u00e0y \u2026\u2026. th\u00e1ng \u2026\u2026 n\u0103m \u2026\u2026\u2026\u2026\u2026)<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

\u2013 T\u00ean doanh nghi\u1ec7p: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

M\u00e3 s\u1ed1 thu\u1ebf:<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u2013 \u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 \u0110\u1ecba ch\u1ec9 n\u01a1i t\u1ed5 ch\u1ee9c thu mua:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u2013 Ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch thu mua: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\n\n\n\n\n\n\n\n
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Ng\u00e0y th\u00e1ng n\u0103m mua h\u00e0ng<\/b><\/p>\n<\/td>\n

\n

Ng\u01b0\u1eddi b\u00e1n<\/b><\/p>\n<\/td>\n

\n

H\u00e0ng\u00a0h\u00f3a\u00a0mua v\u00e0o<\/b><\/p>\n<\/td>\n

\n

Ghi ch\u00fa<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

T\u00ean ng\u01b0\u1eddi b\u00e1n<\/p>\n<\/td>\n

\n

\u0110\u1ecba ch\u1ec9<\/p>\n<\/td>\n

\n

S\u1ed1 CMT nh\u00e2n d\u00e2n<\/p>\n<\/td>\n

\n

T\u00ean m\u1eb7t h\u00e0ng<\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/p>\n<\/td>\n

\n

\u0110\u01a1n gi\u00e1<\/p>\n<\/td>\n

\n

T\u1ed5ng gi\u00e1 thanh to\u00e1n<\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

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2<\/p>\n<\/td>\n

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3<\/p>\n<\/td>\n

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4<\/p>\n<\/td>\n

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5<\/p>\n<\/td>\n

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6<\/p>\n<\/td>\n

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7<\/p>\n<\/td>\n

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8<\/p>\n<\/td>\n

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9<\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u2013 T\u1ed5ng gi\u00e1 tr\u1ecb h\u00e0ng\u00a0h\u00f3a\u00a0mua v\u00e0o: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

Ng\u01b0\u1eddi l\u1eadp b\u1ea3ng k\u00ea
<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)<\/p>\n<\/td>\n

\n

Ng\u00e0y \u2026. th\u00e1ng \u2026. n\u0103m 201..
<\/i>Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p
<\/b>(K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ghi ch\u00fa:<\/b><\/p>\n

\u2013 C\u0103n c\u1ee9 v\u00e0o s\u1ed1 th\u1ef1c t\u1ebf c\u00e1c m\u1eb7t h\u00e0ng tr\u00ean m\u00e0 \u0111\u01a1n v\u1ecb mua c\u1ee7a ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u00f3\u00a0h\u00f3a\u00a0\u0111\u01a1n, l\u1eadp b\u1ea3ng k\u00ea khai theo th\u1ee9 t\u1ef1 th\u1eddi gian mua h\u00e0ng, doanh nghi\u1ec7p ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean b\u1ea3ng k\u00ea, t\u1ed5ng h\u1ee3p b\u1ea3ng k\u00ea h\u00e0ng th\u00e1ng. H\u00e0ng\u00a0h\u00f3a\u00a0mua v\u00e0o l\u1eadp theo b\u1ea3ng k\u00ea n\u00e0y \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb mua b\u00e1n gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp trong \u0111\u00f3 ghi r\u00f5 s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb c\u00e1c m\u1eb7t h\u00e0ng mua, ng\u00e0y, th\u00e1ng mua, \u0111\u1ecba ch\u1ec9, s\u1ed1 CMTND c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 k\u00fd nh\u1eadn c\u1ee7a b\u00ean b\u00e1n v\u00e0 b\u00ean mua.<\/p>\n

\u2013 \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5 ch\u1ee9c c\u00e1c tr\u1ea1m n\u01a1i thu mua \u1edf nhi\u1ec1u n\u01a1i th\u00ec t\u1eebng tr\u1ea1m thu mua ph\u1ea3i l\u1eadp t\u1eebng b\u1ea3ng k\u00ea ri\u00eang. Doanh nghi\u1ec7p l\u1eadp b\u1ea3ng k\u00ea t\u1ed5ng h\u1ee3p chung c\u1ee7a c\u00e1c tr\u1ea1m.<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

<\/a>M\u1eabu s\u1ed1:\u00a002\/TNDN<\/b>
<\/b>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

<\/a>B\u1ea2NG K\u00ca THANH TO\u00c1N TI\u1ec0N \u0110I\u1ec6N, N\u01af\u1edaC<\/b><\/p>\n

(Ng\u00e0y \u2026\u2026. th\u00e1ng \u2026\u2026 n\u0103m \u2026\u2026\u2026\u2026\u2026)<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

\u2013 T\u00ean doanh nghi\u1ec7p: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n<\/td>\n

\n

M\u00e3 s\u1ed1 thu\u1ebf:<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u2013 \u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 T\u00ean ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u2013 \u0110\u1ecba ch\u1ec9 thu\u00ea:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\n\n\n\n\n\n
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H\u00f3a \u0111\u01a1n GTGT thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/p>\n<\/td>\n

\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc th\u1ef1c t\u1ebf Doanh nghi\u1ec7p s\u1eed d\u1ee5ng<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1 h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n

\n

Ng\u00e0y Th\u00e1ng n\u0103m<\/p>\n<\/td>\n

\n

\u0110\u01a1n v\u1ecb cung c\u1ea5p<\/p>\n<\/td>\n

\n

S\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u01b0\u1edbc ti\u00eau th\u1ee5<\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/p>\n<\/td>\n

\n

S\u1ed1 ch\u1ee9ng t\u1eeb<\/p>\n<\/td>\n

\n

Ng\u00e0y th\u00e1ng n\u0103m<\/p>\n<\/td>\n

\n

S\u1ea3n l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u01b0\u1edbc ti\u00eau th\u1ee5<\/p>\n<\/td>\n

\n

Th\u00e0nh ti\u1ec1n<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u2013 T\u1ed5ng gi\u00e1 thanh to\u00e1n (bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT): \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

Ng\u01b0\u1eddi l\u1eadp b\u1ea3ng k\u00ea
<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)<\/p>\n<\/td>\n

\n

Ng\u00e0y \u2026. th\u00e1ng \u2026. n\u0103m 201..
<\/i>Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p
<\/b>(K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n\n\n\n
\n

<\/a>M\u1eabu s\u1ed1:\u00a003\/TNDN
<\/b>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\u2014\u2014\u2014\u2014\u2014-<\/b><\/p>\n

<\/a>BI\u00caN B\u1ea2N X\u00c1C NH\u1eacN T\u00c0I TR\u1ee2 CHO GI\u00c1O D\u1ee4C<\/b><\/p>\n

Ch\u00fang t\u00f4i g\u1ed3m c\u00f3:<\/b><\/p>\n

T\u00ean doanh nghi\u1ec7p [\u0111\u01a1n v\u1ecb t\u00e0i tr\u1ee3]:<\/p>\n

\u0110\u1ecba ch\u1ec9: S\u1ed1 \u0111i\u1ec7n tho\u1ea1i:<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:<\/p>\n

T\u00ean c\u01a1 s\u1edf gi\u00e1o d\u1ee5c\/H\u1ecdc sinh, sinh vi\u00ean\/C\u01a1 quan, t\u1ed5 ch\u1ee9c (\u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3):<\/p>\n

\u0110\u1ecba ch\u1ec9: S\u1ed1 \u0111i\u1ec7n tho\u1ea1i:<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3):<\/p>\n

C\u00f9ng x\u00e1c nh\u1eadn [t\u00ean doanh nghi\u1ec7p] \u0111\u00e3 t\u00e0i tr\u1ee3 cho [c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, h\u1ecdc sinh, sinh vi\u00ean] nh\u1eb1m m\u1ee5c \u0111\u00edch:<\/p>\n

\u2013 T\u00e0i tr\u1ee3 cho tr\u01b0\u1eddng h\u1ecdc \u25a1<\/p>\n

\u2013 T\u00e0i tr\u1ee3 thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 vi\u1ec7c gi\u1ea3ng d\u1ea1y, h\u1ecdc t\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a tr\u01b0\u1eddng h\u1ecdc \u25a1<\/p>\n

\u2013 T\u00e0i tr\u1ee3 h\u1ecdc b\u1ed5ng \u25a1<\/p>\n

\u2013 T\u1ed5 ch\u1ee9c cu\u1ed9c thi\u2026.. \u25a1<\/p>\n

V\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3 l\u00e0 \u2026\u2026\u2026..<\/p>\n

B\u1eb1ng ti\u1ec1n: \u2026\u2026\u2026\u2026\u2026..<\/p>\n

Hi\u1ec7n v\u1eadt: \u2026\u2026\u2026\u2026\u2026 quy ra tr\u1ecb gi\u00e1 VND: \u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 quy ra tr\u1ecb gi\u00e1 VND \u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

(k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3 ).<\/p>\n

[T\u00ean c\u01a1 s\u1edf gi\u00e1o d\u1ee5c; t\u00ean h\u1ecdc sinh, sinh vi\u00ean; c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3] cam k\u1ebft s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, ng\u01b0\u1eddi nh\u1eadn t\u00e0i tr\u1ee3 k\u00fd t\u00ean d\u01b0\u1edbi \u0111\u00e2y xin ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/p>\n

Bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o h\u1ed3i\u2026 t\u1ea1i \u2026\u2026\u2026\u2026.. ng\u00e0y \u2026 th\u00e1ng\u2026 n\u0103m \u2026. v\u00e0 \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh \u2026\u2026. b\u1ea3n nh\u01b0 nhau, m\u1ed7i b\u00ean gi\u1eef 01 b\u1ea3n.<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

B\u00ean nh\u1eadn t\u00e0i tr\u1ee3
<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean)<\/p>\n<\/td>\n

\n

Gi\u00e1m \u0111\u1ed1c c\u01a1 s\u1edf
<\/b>(K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n\n\n\n
\n

<\/a>M\u1eabu s\u1ed1:\u00a004\/TNDN
<\/b>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\u2014\u2014\u2014\u2014\u2014-<\/b><\/p>\n

<\/a>BI\u00caN B\u1ea2N X\u00c1C NH\u1eacN T\u00c0I TR\u1ee2 CHO Y T\u1ebe<\/b><\/p>\n

Ch\u00fang t\u00f4i g\u1ed3m c\u00f3:<\/p>\n

Doanh nghi\u1ec7p (\u0111\u01a1n v\u1ecb t\u00e0i tr\u1ee3):<\/p>\n

\u0110\u1ecba ch\u1ec9: S\u1ed1 \u0111i\u1ec7n tho\u1ea1i:<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:<\/p>\n

T\u00ean c\u01a1 s\u1edf y t\u1ebf \/\u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3:<\/p>\n

\u0110\u1ecba ch\u1ec9: S\u1ed1 \u0111i\u1ec7n tho\u1ea1i:<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3):<\/p>\n

C\u00f9ng x\u00e1c nh\u1eadn [t\u00ean doanh nghi\u1ec7p] \u0111\u00e3 t\u00e0i tr\u1ee3 cho [c\u01a1 s\u1edf y t\u1ebf\/ \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3]:<\/p>\n

\u2013 T\u00e0i tr\u1ee3 cho c\u01a1 s\u1edf y t\u1ebf \u25a1<\/p>\n

\u2013 T\u00e0i tr\u1ee3 thi\u1ebft b\u1ecb y t\u1ebf, d\u1ee5ng c\u1ee5 y t\u1ebf, thu\u1ed1c \u25a1<\/p>\n

\u2013 T\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n \u25a1<\/p>\n

V\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3 l\u00e0 \u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

B\u1eb1ng ti\u1ec1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n

Hi\u1ec7n v\u1eadt: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 quy ra tr\u1ecb gi\u00e1 VND: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u2026\u2026\u2026\u2026.. quy ra tr\u1ecb gi\u00e1 VND \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

(k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3).<\/p>\n

[T\u00ean c\u01a1 s\u1edf y t\u1ebf\/\u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3] cam k\u1ebft s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, ng\u01b0\u1eddi nh\u1eadn t\u00e0i tr\u1ee3 k\u00fd t\u00ean d\u01b0\u1edbi \u0111\u00e2y xin ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/p>\n

Bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o h\u1ed3i \u2026 t\u1ea1i \u2026.. ng\u00e0y \u2026 th\u00e1ng\u2026 n\u0103m \u2026. v\u00e0 \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh \u2026.. b\u1ea3n nh\u01b0 nhau, m\u1ed7i b\u00ean gi\u1eef 01 b\u1ea3n.<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

B\u00ean nh\u1eadn t\u00e0i tr\u1ee3<\/b><\/p>\n<\/td>\n

\n

Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n\n\n\n
\n

<\/a>M\u1eabu s\u1ed1:\u00a005\/TNDN
<\/b>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\u2014\u2014\u2014\u2014\u2014-<\/b><\/p>\n

<\/a>BI\u00caN B\u1ea2N X\u00c1C NH\u1eacN T\u00c0I TR\u1ee2 KH\u1eaeC PH\u1ee4C H\u1eacU QU\u1ea2 THI\u00caN TAI<\/b><\/p>\n

Ch\u00fang t\u00f4i g\u1ed3m c\u00f3:<\/p>\n

Doanh nghi\u1ec7p (\u0111\u01a1n v\u1ecb t\u00e0i tr\u1ee3):<\/p>\n

\u0110\u1ecba ch\u1ec9: S\u1ed1 \u0111i\u1ec7n tho\u1ea1i:<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:<\/p>\n

B\u00ean nh\u1eadn t\u00e0i tr\u1ee3 [T\u00ean \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3 ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3]:<\/p>\n

\u0110\u1ecba ch\u1ec9: S\u1ed1 \u0111i\u1ec7n tho\u1ea1i:<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3):<\/p>\n

C\u00f9ng x\u00e1c nh\u1eadn [t\u00ean doanh nghi\u1ec7p] \u0111\u00e3 t\u00e0i tr\u1ee3 cho [\u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3] \u0111\u1ec3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai: \u2026\u2026\u2026\u2026\u2026.<\/p>\n

V\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3 l\u00e0 \u2026\u2026\u2026\u2026\u2026.<\/p>\n

B\u1eb1ng ti\u1ec1n: \u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

Hi\u1ec7n v\u1eadt: \u2026\u2026\u2026\u2026\u2026\u2026 quy ra tr\u1ecb gi\u00e1 VND: \u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 quy ra tr\u1ecb gi\u00e1 VND \u2026\u2026\u2026..<\/p>\n

(k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3).<\/p>\n

[T\u00ean \u0111\u01a1n v\u1ecb nh\u1eadn t\u00e0i tr\u1ee3] cam k\u1ebft s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, ng\u01b0\u1eddi nh\u1eadn t\u00e0i tr\u1ee3 k\u00fd t\u00ean d\u01b0\u1edbi \u0111\u00e2y xin ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/p>\n

Bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o h\u1ed3i\u2026 t\u1ea1i \u2026\u2026\u2026 ng\u00e0y \u2026 th\u00e1ng\u2026 n\u0103m \u2026. v\u00e0 \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh \u2026.. b\u1ea3n nh\u01b0 nhau, m\u1ed7i b\u00ean gi\u1eef 01 b\u1ea3n.<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

B\u00ean nh\u1eadn t\u00e0i tr\u1ee3
<\/b>(K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/p>\n<\/td>\n

\n

Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p
<\/b>(K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n\n\n\n
\n

<\/a>M\u1eabu s\u1ed1:\u00a006\/TNDN
<\/b>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\u2014\u2014\u2014\u2014\u2014-<\/b><\/p>\n

<\/a>BI\u00caN B\u1ea2N X\u00c1C NH\u1eacN T\u00c0I TR\u1ee2 X\u00c2Y NH\u00c0 T\u00ccNH NGH\u0128A, NH\u00c0 \u0110\u1ea0I \u0110O\u00c0N K\u1ebeT<\/b><\/p>\n

Ch\u00fang t\u00f4i g\u1ed3m c\u00f3:<\/p>\n

Doanh nghi\u1ec7p (\u0111\u01a1n v\u1ecb t\u00e0i tr\u1ee3):<\/p>\n

\u0110\u1ecba ch\u1ec9: S\u1ed1 \u0111i\u1ec7n tho\u1ea1i:<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:<\/p>\n

B\u00ean nh\u1eadn t\u00e0i tr\u1ee3: [T\u00ean c\u00e1 nh\u00e2n ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3]<\/p>\n

\u0110\u1ecba ch\u1ec9: S\u1ed1 \u0111i\u1ec7n tho\u1ea1i:<\/p>\n

C\u00f9ng x\u00e1c nh\u1eadn [t\u00ean doanh nghi\u1ec7p] \u0111\u00e3 t\u00e0i tr\u1ee3 cho [c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c] \u0111\u1ec3 x\u00e2y nh\u00e0 t\u00ecnh ngh\u0129a\/ x\u00e2y nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft.<\/p>\n

V\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3 l\u00e0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

B\u1eb1ng ti\u1ec1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

Hi\u1ec7n v\u1eadt: \u2026\u2026\u2026\u2026\u2026.. quy ra tr\u1ecb gi\u00e1 VND: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u2026\u2026\u2026\u2026.. quy ra tr\u1ecb gi\u00e1 VND \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

(k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3 ).<\/p>\n

[T\u00ean c\u00e1 nh\u00e2n h\u01b0\u1edfng t\u00e0i tr\u1ee3 ho\u1eb7c t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3] cam k\u1ebft s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, ng\u01b0\u1eddi nh\u1eadn t\u00e0i tr\u1ee3 k\u00fd t\u00ean d\u01b0\u1edbi \u0111\u00e2y xin ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/p>\n

Bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o h\u1ed3i \u2026 t\u1ea1i \u2026\u2026\u2026\u2026\u2026\u2026. ng\u00e0y \u2026 th\u00e1ng\u2026 n\u0103m \u2026. v\u00e0 \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh \u2026\u2026. b\u1ea3n nh\u01b0 nhau, m\u1ed7i b\u00ean gi\u1eef 01 b\u1ea3n.<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

B\u00ean nh\u1eadn t\u00e0i tr\u1ee3
<\/b>(K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/p>\n<\/td>\n

\n

Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p
<\/b>(K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n\n\n\n
\n

<\/a>M\u1eabu s\u1ed1:\u00a007\/TNDN
<\/b>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\u2014\u2014\u2014\u2014\u2014-<\/b><\/p>\n

<\/a>BI\u00caN B\u1ea2N X\u00c1C NH\u1eacN T\u00c0I TR\u1ee2 THEO CH\u01af\u01a0NG TR\u00ccNH NH\u00c0 N\u01af\u1edaC D\u00c0NH CHO C\u00c1C \u0110\u1ecaA PH\u01af\u01a0NG THU\u1ed8C \u0110\u1ecaA B\u00c0N C\u00d3 \u0110I\u1ec0U KI\u1ec6N KINH T\u1ebe X\u00c3 H\u1ed8I \u0110\u1eb6C BI\u1ec6T KH\u00d3 KH\u0102N.<\/b><\/p>\n

Ch\u00fang t\u00f4i g\u1ed3m c\u00f3:<\/p>\n

Doanh nghi\u1ec7p (\u0111\u01a1n v\u1ecb t\u00e0i tr\u1ee3):<\/p>\n

\u0110\u1ecba ch\u1ec9: S\u1ed1 \u0111i\u1ec7n tho\u1ea1i:<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:<\/p>\n

B\u00ean nh\u1eadn t\u00e0i tr\u1ee3: [T\u00ean c\u00e1 nh\u00e2n ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3]<\/p>\n

\u0110\u1ecba ch\u1ec9: S\u1ed1 \u0111i\u1ec7n tho\u1ea1i:<\/p>\n

C\u00f9ng x\u00e1c nh\u1eadn [t\u00ean doanh nghi\u1ec7p] \u0111\u00e3 t\u00e0i tr\u1ee3 cho [c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c] theo ch\u01b0\u01a1ng tr\u00ecnh 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 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n

V\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3 l\u00e0 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

B\u1eb1ng ti\u1ec1n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

Hi\u1ec7n v\u1eadt: \u2026\u2026\u2026.. quy ra tr\u1ecb gi\u00e1 VND: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

Gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 \u2026\u2026\u2026\u2026\u2026\u2026.. quy ra tr\u1ecb gi\u00e1 VND \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

(k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan kh\u00e1c c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3 ).<\/p>\n

[T\u00ean c\u00e1 nh\u00e2n h\u01b0\u1edfng t\u00e0i tr\u1ee3 ho\u1eb7c t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3] cam k\u1ebft s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch c\u1ee7a kho\u1ea3n t\u00e0i tr\u1ee3. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch, ng\u01b0\u1eddi nh\u1eadn t\u00e0i tr\u1ee3 k\u00fd t\u00ean d\u01b0\u1edbi \u0111\u00e2y xin ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/p>\n

Bi\u00ean b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o h\u1ed3i\u2026 t\u1ea1i ng\u00e0y \u2026\u2026\u2026\u2026\u2026\u2026.. th\u00e1ng\u2026 n\u0103m \u2026. v\u00e0 \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh \u2026\u2026\u2026 b\u1ea3n nh\u01b0 nhau, m\u1ed7i b\u00ean gi\u1eef 01 b\u1ea3n.<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

B\u00ean nh\u1eadn t\u00e0i tr\u1ee3
<\/b>(K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/p>\n<\/td>\n

\n

Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p
<\/b>(K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n\n\n\n
\n

<\/a>M\u1eabu s\u1ed1:\u00a008\/TNDN
<\/b>(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\u2014\u2014\u2014\u2014\u2014-<\/b><\/p>\n

<\/a>T\u1edc KHAI THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/b><\/p>\n

(D\u00f9ng cho doanh nghi\u1ec7p k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n to\u00e0n b\u1ed9 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean do t\u1ed5 ch\u1ee9c l\u00e0m ch\u1ee7 s\u1edf h\u1eefu d\u01b0\u1edbi h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n)<\/i><\/p>\n

[01] K\u1ef3 t\u00ednh thu\u1ebf: \u25a1 T\u1eebng l\u1ea7n ph\u00e1t sinh: Ng\u00e0y \u2026\u2026\u2026\u2026 th\u00e1ng \u2026\u2026\u2026 n\u0103m \u2026\u2026\u2026<\/p>\n

[02] L\u1ea7n \u0111\u1ea7u \u25a1 [03] B\u1ed5 sung l\u1ea7n th\u1ee9: \u25a1<\/p>\n

1. B\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng:<\/b><\/p>\n

[04] T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n
\n

[05] M\u00e3 s\u1ed1 thu\u1ebf:<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[06] \u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

[07] Qu\u1eadn\/huy\u1ec7n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 [08] t\u1ec9nh\/th\u00e0nh ph\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

[09] \u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 [10] Fax: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 [11] Email: \u2026..<\/p>\n

2. B\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng:<\/b><\/p>\n

[12] T\u00ean t\u1ed5 ch\u1ee9c\/c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

[13] M\u00e3 s\u1ed1 thu\u1ebf (\u0111\u1ed1i\u00a0v\u1edbi\u00a0doanh nghi\u1ec7p) ho\u1eb7c s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n):<\/p>\n\n\n\n
\n

\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[14] \u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

[15] H\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng: S\u1ed1: \u2026. ng\u00e0y \u2026. th\u00e1ng \u2026. n\u0103m c\u00f3 c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c t\u1ea1i UBND ph\u01b0\u1eddng (x\u00e3) x\u00e1c nh\u1eadn ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m\u2026. (n\u1ebfu c\u00f3).<\/p>\n

[16] T\u00ean \u0110\u1ea1i l\u00fd thu\u1ebf (n\u1ebfu c\u00f3):\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/b><\/p>\n\n\n\n
\n

[17] M\u00e3 s\u1ed1 thu\u1ebf:<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[18] \u0110\u1ecba ch\u1ec9: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

[19] Qu\u1eadn\/huy\u1ec7n: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 [20] t\u1ec9nh\/th\u00e0nh ph\u1ed1: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

[21] \u0110i\u1ec7n tho\u1ea1i: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 [22] Fax: \u2026\u2026\u2026\u2026\u2026 [23] Email: \u2026\u2026\u2026\u2026.<\/p>\n

[24] H\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd: s\u1ed1 \u2026\u2026\u2026\u2026\u2026\u2026..\u2026.. ng\u00e0y \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u01a1n v\u1ecb ti\u1ec1n: \u0111\u1ed3ng Vi\u1ec7t Nam<\/i><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

STT<\/b><\/p>\n<\/td>\n

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Ch\u1ec9 ti\u00eau<\/b><\/p>\n<\/td>\n

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M\u00e3 ch\u1ec9 ti\u00eau<\/b><\/p>\n<\/td>\n

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S\u1ed1 ti\u1ec1n<\/b><\/p>\n<\/td>\n<\/tr>\n

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(1)<\/p>\n<\/td>\n

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(2)<\/p>\n<\/td>\n

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(3)<\/p>\n<\/td>\n

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(4)<\/p>\n<\/td>\n<\/tr>\n

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1<\/p>\n<\/td>\n

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Doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u00e1n to\u00e0n b\u1ed9 C\u00f4ng ty c\u00f3 g\u1eafn v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/p>\n<\/td>\n

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[25]<\/p>\n<\/td>\n

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\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

2<\/p>\n<\/td>\n

\n

Chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u00e1n to\u00e0n b\u1ed9 C\u00f4ng ty c\u00f3 g\u1eafn v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/p>\n<\/td>\n

\n

[26]<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

Trong \u0111\u00f3:<\/i><\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

2.1<\/p>\n<\/td>\n

\n

\u2013 Gi\u00e1 v\u1ed1n c\u1ee7a \u0111\u1ea5t chuy\u1ec3n nh\u01b0\u1ee3ng<\/p>\n<\/td>\n

\n

[27]<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

2.2<\/p>\n<\/td>\n

\n

\u2013 Chi ph\u00ed \u0111\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i v\u1ec1 \u0111\u1ea5t<\/p>\n<\/td>\n

\n

[28]<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

2.3<\/p>\n<\/td>\n

\n

\u2013 Chi ph\u00ed \u0111\u1ec1n b\u00f9 thi\u1ec7t h\u1ea1i v\u1ec1 hoa m\u00e0u<\/p>\n<\/td>\n

\n

[29]<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

2.4<\/p>\n<\/td>\n

\n

\u2013 Chi ph\u00ed c\u1ea3i t\u1ea1o san l\u1ea5p m\u1eb7t b\u1eb1ng<\/p>\n<\/td>\n

\n

[30]<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

2.5<\/p>\n<\/td>\n

\n

\u2013 Chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng<\/p>\n<\/td>\n

\n

[31]<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

2.6<\/p>\n<\/td>\n

\n

\u2013 Chi ph\u00ed kh\u00e1c (bao g\u1ed3m c\u1ea3 gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng)<\/p>\n<\/td>\n

\n

[32]<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

3<\/p>\n<\/td>\n

\n

Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n to\u00e0n b\u1ed9 C\u00f4ng ty c\u00f3 g\u1eafn v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ([33]=[25]-[26])<\/p>\n<\/td>\n

\n

[33]<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

4<\/p>\n<\/td>\n

\n

S\u1ed1 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n k\u1ef3 n\u00e0y<\/p>\n<\/td>\n

\n

[34]<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

5<\/p>\n<\/td>\n

\n

Thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n to\u00e0n b\u1ed9 C\u00f4ng ty c\u00f3 g\u1eafn\u00a0v\u1edbi\u00a0chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ([35]=[33]-[34])<\/p>\n<\/td>\n

\n

[35]<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

6<\/p>\n<\/td>\n

\n

Thu\u1ebf su\u1ea5t thu\u1ebf TNDN (22%)<\/p>\n<\/td>\n

\n

[36]<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

7<\/p>\n<\/td>\n

\n

Thu\u1ebf TNDN ph\u1ea3i n\u1ed9p ([37]=[35] x [36])<\/p>\n<\/td>\n

\n

[37]<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u00f4i cam \u0111oan s\u1ed1 li\u1ec7u k\u00ea khai tr\u00ean l\u00e0 \u0111\u00fang v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 s\u1ed1 li\u1ec7u \u0111\u00e3 k\u00ea khai.\/.<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

NH\u00c2N VI\u00caN \u0110\u1ea0I L\u00dd THU\u1ebe
<\/b>H\u1ecd v\u00e0 t\u00ean: \u2026\u2026\u2026\u2026.
Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 s\u1ed1 \u2026\u2026\u2026\u2026\u2026..<\/p>\n<\/td>\n

\n

\u2026., ng\u00e0y \u2026. th\u00e1ng \u2026. n\u0103m \u2026.
<\/i>NG\u01af\u1edcI N\u1ed8P THU\u1ebe ho\u1eb7c
\u0110\u1ea0I DI\u1ec6N H\u1ee2P PH\u00c1P C\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe
<\/b>(K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean; ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3))<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00bb Th\u00f4ng t\u01b0 78\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 78\/2014\/TT-BTC H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. B\u1ed8 T\u00c0I CH\u00cdNH C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac S\u1ed1: 78\/2014\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 18 th\u00e1ng 06 […]<\/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\/43924"}],"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=43924"}],"version-history":[{"count":7,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/43924\/revisions"}],"predecessor-version":[{"id":43934,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/43924\/revisions\/43934"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=43924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=43924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=43924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}