{"id":4791,"date":"2016-06-11T16:07:54","date_gmt":"2016-06-11T23:07:54","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=4791"},"modified":"2018-10-09T21:54:54","modified_gmt":"2018-10-09T14:54:54","slug":"chinh-sach-thue-nha-thau-chuyen-quyen-su-dung-nhan-hieu","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/chinh-sach-thue-nha-thau-chuyen-quyen-su-dung-nhan-hieu\/","title":{"rendered":"Ch\u00ednh s\u00e1ch thu\u1ebf nh\u00e0 th\u1ea7u chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u"},"content":{"rendered":"\n<p>Ch\u00ednh s\u00e1ch thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u (li-x\u0103ng)<\/p>\n<p>V\u1eeba qua, B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh C\u00f4ng v\u0103n 10453\/BTC-CST ng\u00e0y 27\/07\/2016 v\u00e0 C\u00f4ng v\u0103n 15888\/BTC-CST ng\u00e0y 07\/11\/2016, theo \u0111\u00f3 h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n quy\u00ean s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u (li-x\u0103ng) c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i v\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam ph\u1ea3i tr\u1ea3 ti\u1ec1n cho vi\u1ec7c s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u. L\u00fd do B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh c\u00e1c c\u00f4ng v\u0103n n\u00e0y l\u00e0 v\u00ec tr\u01b0\u1edbc \u0111\u00e2y vi\u1ec7c chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u n\u00eau tr\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf VAT.<\/p>\n<p><strong>C\u1ee5 th\u1ec3 m\u1ee9c thu\u1ebf \u00e1p d\u1ee5ng nh\u01b0 sau:<\/strong><\/p>\n<p>\u2013 Thu\u1ebf TNDN : 10%;<\/p>\n<p>\u2013 Thu\u1ebf VAT: 10% n\u1ebfu \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ho\u1eb7c 5% n\u1ebfu \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp;<\/p>\n<p>\u2013 Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng: \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m 07\/11\/2016 (th\u1eddi \u0111i\u1ec3m ban h\u00e0nh c\u00f4ng v\u0103n 15888\/BTC-CST) m\u00e0 \u0111\u00e3 k\u00ea khai n\u1ed9p thu\u1ebf VAT, thu\u00ea TNDN kh\u00e1c v\u1edbi n\u1ed9i dung h\u01b0\u1edbng d\u1eabn n\u00e0y th\u00ec kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a k\u00ea khai ho\u1eb7c \u0111\u00e3 k\u00ea khai nh\u01b0ng ch\u01b0a n\u1ed9p thu\u1ebf VAT, thu\u1ebf TNDN th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn n\u00e0y.<\/p>\n<p>Th\u00f4ng tin chi ti\u1ebft v\u1ec1 quy \u0111\u1ecbnh n\u00e0y, qu\u00fd kh\u00e1ch li\u00ean h\u1ec7 v\u1edbi V\u0103n ph\u00f2ng qua email<\/p>\n<p>Ch\u00fang t\u00f4i cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7 bao g\u1ed3m: t\u01b0 v\u1ea5n, \u0111\u0103ng k\u00fd s\u00e1ng ch\u1ebf, b\u1ea3n quy\u1ec1n t\u00e1c gi\u1ea3 &amp; quy\u1ec1n li\u00ean quan, nh\u00e3n hi\u1ec7u, t\u00ean th\u01b0\u01a1ng m\u1ea1i &amp; ch\u1ec9 d\u1eabn \u0111\u1ecba l\u00fd, li-x\u0103ng, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i &amp; chuy\u1ec3n giao c\u00f4ng ngh\u1ec7\u2026 c\u0169ng nh\u01b0 \u0111\u1ea1i di\u1ec7n cho kh\u00e1ch h\u00e0ng trong vi\u1ec7c x\u1eed l\u00fd c\u00e1c h\u00e0nh vi x\u00e2m ph\u1ea1m quy\u1ec1n s\u1edf h\u1eefu<\/p>\n<p>\u00bb\u00a0<a title=\"\u0110\u0103ng k\u00fd nh\u00e3n hi\u1ec7u t\u1ea1i Vi\u1ec7t Nam\" href=\"https:\/\/luatsubaoho.com\/phapluat\/dang-ky-nhan-hieu-tai-viet-nam\/\" rel=\"bookmark\">\u0110\u0103ng k\u00fd nh\u00e3n hi\u1ec7u t\u1ea1i Vi\u1ec7t Nam<\/a><\/p>\n<p>\u00bb <a title=\"T\u01b0 v\u1ea5n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e3n hi\u1ec7u\" href=\"https:\/\/baohodoanhnghiep.com\/tuvan\/van-chuyen-nhuong-nhan-hieu\/\" rel=\"bookmark\">T\u01b0 v\u1ea5n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e3n hi\u1ec7u<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ch\u00ednh s\u00e1ch thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u (li-x\u0103ng) V\u1eeba qua, B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh C\u00f4ng v\u0103n 10453\/BTC-CST ng\u00e0y 27\/07\/2016 v\u00e0 C\u00f4ng v\u0103n 15888\/BTC-CST ng\u00e0y 07\/11\/2016, theo \u0111\u00f3 h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n quy\u00ean s\u1eed d\u1ee5ng nh\u00e3n hi\u1ec7u (li-x\u0103ng) c\u1ee7a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[133],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/4791"}],"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=4791"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/4791\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=4791"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=4791"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=4791"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}