{"id":3698,"date":"2022-09-07T10:29:20","date_gmt":"2022-09-07T03:29:20","guid":{"rendered":"http:\/\/saac.com.vn\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai\/"},"modified":"2022-09-07T10:29:20","modified_gmt":"2022-09-07T03:29:20","slug":"thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai","status":"publish","type":"post","link":"https:\/\/saac.com.vn\/zh-hans\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai\/","title":{"rendered":"THU NH\u1eacP \u0110\u01af\u1ee2C \u01afU \u0110\u00c3I THU\u1ebe KHI \u0110\u1ea6U T\u01af TRONG L\u0128NH V\u1ef0C \u01afU \u0110\u00c3I"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">C\u00f4ng v\u0103n s\u1ed1 37868\/CTHN-TTHT ng\u00e0y 3\/8\/2022 c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i h\u01b0\u1edbng d\u1eabn v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf TNDN do thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i bao g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">(i) thu nh\u1eadp t\u1eeb l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">(ii) thu nh\u1eadp t\u1eeb thanh l\u00fd ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m c\u1ee7a s\u1ea3n ph\u1ea9m thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">(iii) 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 \u01b0u \u0111\u00e3i;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">(iv) l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">(v) c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c.<\/span><\/p>\n<div id=\"attachment_2843\" style=\"width: 910px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2843\" class=\"wp-image-2843 size-full\" src=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-1.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf TNDN do thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i\" width=\"900\" height=\"600\" srcset=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-1.jpg 900w, https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-1-300x200.jpg 300w, https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-1-768x512.jpg 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><p id=\"caption-attachment-2843\" class=\"wp-caption-text\"><em>Quy \u0111\u1ecbnh v\u1ec1 d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf TNDN do thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i<\/em><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p 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 di\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf TNDN, n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng theo kho\u1ea3n 4 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC\u00a0 th\u00ec m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c 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).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">V\u1ec1 m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m, th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 26388\/CTHN-TTHT ng\u00e0y 8\/6\/2022.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC ng\u00e0y 18\/6\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 12 n\u0103m 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:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">T\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 18 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">\u201c1.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, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo k\u00ea khai.\u201d<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">T\u1ea1i \u0110i\u1ec1u 22 quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">\u201cDoanh 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&#8230;\u201d<\/span><\/p>\n<div id=\"attachment_2841\" style=\"width: 670px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2841\" class=\"wp-image-2841 size-full\" src=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-2.jpg\" alt=\"\u0110i\u1ec1u 22 quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" width=\"660\" height=\"360\" srcset=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-2.jpg 660w, https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-2-300x164.jpg 300w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/><p id=\"caption-attachment-2841\" class=\"wp-caption-text\"><em>\u0110i\u1ec1u 22 quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/em><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">T\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 10 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 4 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">\u201c4. 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, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i nh\u01b0 sau:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-size: 14px;\">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&#8230;\u201d<\/span><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">T\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 10 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Kho\u1ea3n 5 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC) nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">\u201c5. V\u1ec1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-size: 14px;\">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 \u0110i\u1ec1u 15, \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP l\u00e0:<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">&#8211; D\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/01\/2014 v\u00e0 ph\u00e1t sinh doanh thu c\u1ee7a d\u1ef1 \u00e1n \u0111\u00f3 sau khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">&#8211; 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">&#8211; 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">&#8211; V\u0103n ph\u00f2ng c\u00f4ng ch\u1ee9ng th\u00e0nh l\u1eadp t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/span><\/p>\n<div id=\"attachment_2839\" style=\"width: 709px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2839\" class=\"wp-image-2839 size-full\" src=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-3.jpg\" alt=\"Quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi\" width=\"699\" height=\"408\" srcset=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-3.jpg 699w, https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-3-300x175.jpg 300w\" sizes=\"(max-width: 699px) 100vw, 699px\" \/><p id=\"caption-attachment-2839\" class=\"wp-caption-text\"><em>Quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi<\/em><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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 quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-size: 14px;\">b) 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:<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">&#8211; 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;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">&#8211; 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 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 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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&#8230;\u201d<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-size: 14px;\">T\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 10 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec3m a Kho\u1ea3n 6 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 s\u1ed1 151\/2014\/TT-BTC) nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">\u201c6. V\u1ec1 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-size: 14px;\">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 ho\u1eb7c \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 218\/2013\/N\u0110-CP (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 th\u1eddi gian c\u00f2n l\u1ea1i (bao g\u1ed3m m\u1ee9c thu\u1ebf su\u1ea5t, th\u1eddi gian mi\u1ec5n gi\u1ea3m n\u1ebfu c\u00f3) ho\u1eb7c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi gian mi\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 ho\u1eb7c l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n<\/ol>\n<div id=\"attachment_2837\" style=\"width: 850px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2837\" class=\"wp-image-2837 size-full\" src=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-4.jpg\" alt=\"Quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf khi \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng\" width=\"840\" height=\"472\" srcset=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-4.jpg 840w, https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-4-300x169.jpg 300w, https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-4-768x432.jpg 768w\" sizes=\"(max-width: 840px) 100vw, 840px\" \/><p id=\"caption-attachment-2837\" class=\"wp-caption-text\"><em>Quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf khi \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng<\/em><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00f3 ph\u1ea3i thu\u1ed9c l\u0129nh v\u1ef1c ho\u1eb7c \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 218\/2013\/N\u0110-CP \u0111\u1ed3ng th\u1eddi c\u0169ng thu\u1ed9c l\u0129nh v\u1ef1c ho\u1eb7c \u0111\u1ecba b\u00e0n v\u1edbi d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">&#8211; 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 218\/2013\/N\u0110-CP ho\u1eb7c t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u1ef1c hi\u1ec7n t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">&#8211; 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.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">&#8211; 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\u1ef9 thu\u1eadt tr\u01b0\u1edbc khi \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">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 ho\u1eb7c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP m\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).\u201d<\/span><\/p>\n<div id=\"attachment_2835\" style=\"width: 560px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-2835\" class=\"wp-image-2835 size-full\" src=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-5.jpg\" alt=\"Quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf khi 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\" width=\"550\" height=\"328\" srcset=\"https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-5.jpg 550w, https:\/\/saac.com.vn\/wp-content\/uploads\/2022\/09\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai-5-300x179.jpg 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><p id=\"caption-attachment-2835\" class=\"wp-caption-text\"><em>Quy \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf khi 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<\/em><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi 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 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p 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 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng m\u1ed9t trong ba ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC 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).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh C\u00f4ng ty c\u00f3 d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 96\/2015\/TT-BTC th\u00ec d\u1ef1 \u00e1n c\u1ee7a chi nh\u00e1nh C\u00f4ng ty thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf \u0111\u00e1p \u1ee9ng. V\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi thu\u1ed9c l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 26388\/CTHN-TTHT ng\u00e0y 08\/6\/2022. \u0110\u1ec1 ngh\u1ecb C\u00f4ng ty nghi\u00ean c\u1ee9u v\u00e0 c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14px;\">C\u00f4ng ty 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. \u0110\u1ec1 ngh\u1ecb C\u00f4ng ty c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00eau tr\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Theo C\u00f4ng v\u0103n s\u1ed1 37868\/CTHN-TTHT ng\u00e0y 3\/8\/2022 c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i h\u01b0\u1edbng d\u1eabn v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m cho DN<\/p>\n","protected":false},"author":2,"featured_media":3700,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>THU NH\u1eacP \u0110\u01af\u1ee2C \u01afU \u0110\u00c3I THU\u1ebe KHI \u0110\u1ea6U T\u01af TRONG L\u0128NH V\u1ef0C \u01afU \u0110\u00c3I - SAAC<\/title>\n<meta name=\"description\" content=\"Theo C\u00f4ng v\u0103n s\u1ed1 37868\/CTHN-TTHT ng\u00e0y 3\/8\/2022 c\u1ee7a C\u1ee5c Thu\u1ebf TP. H\u00e0 N\u1ed9i h\u01b0\u1edbng d\u1eabn v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m cho DN\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/saac.com.vn\/zh-hans\/thu-nhap-duoc-uu-dai-thue-khi-dau-tu-trong-linh-vuc-uu-dai\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"THU NH\u1eacP \u0110\u01af\u1ee2C \u01afU \u0110\u00c3I THU\u1ebe KHI \u0110\u1ea6U T\u01af TRONG L\u0128NH V\u1ef0C \u01afU \u0110\u00c3I - SAAC\" \/>\n<meta property=\"og:description\" content=\"Theo C\u00f4ng v\u0103n s\u1ed1 37868\/CTHN-TTHT ng\u00e0y 3\/8\/2022 c\u1ee7a C\u1ee5c Thu\u1ebf TP. 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