{"id":17651,"date":"2024-06-20T09:18:05","date_gmt":"2024-06-20T02:18:05","guid":{"rendered":"https:\/\/sapp.edu.vn\/uu-dai-thue-thu-nhap-doanh-nghiep\/"},"modified":"2024-08-15T16:52:43","modified_gmt":"2024-08-15T09:52:43","slug":"uu-dai-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/sapp.edu.vn\/bai-viet-acca\/uu-dai-thue-thu-nhap-doanh-nghiep\/","title":{"rendered":"#Nh\u1eefng \u0110i\u1ec1u Ki\u1ec7n \u00c1p D\u1ee5ng \u01afu \u0110\u00e3i Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p"},"content":{"rendered":"<div class=\"data_contents\">\n<p style=\"text-align: justify;\">Hi\u1ec7n nay, khi doanh nghi\u1ec7p th\u00e0nh l\u1eadp th\u01b0\u1eddng quan t\u00e2m \u0111\u1ebfn c\u00e1c <strong><a href=\"https:\/\/sapp.edu.vn\/blog\/uu-dai-thue-thu-nhap-doanh-nghiep\/\">\u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/strong>, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb n\u01b0\u1edbc ngo\u00e0i khi tri\u1ec3n khai d\u1ef1 \u00e1n t\u1ea1i Vi\u1ec7t Nam. <a href=\"https:\/\/sapp.edu.vn\/\">SAPP Academy<\/a> mu\u1ed1n t\u1ed5ng h\u1ee3p l\u1ea1i c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam. M\u1eddi qu\u00fd kh\u00e1ch tham kh\u1ea3o th\u00f4ng tin chi ti\u1ebft v\u1ec1 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong b\u00e0i vi\u1ebft sau \u0111\u00e2y.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_71 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed8I DUNG B\u00c0I VI\u1ebeT<\/div>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/sapp.edu.vn\/bai-viet-acca\/uu-dai-thue-thu-nhap-doanh-nghiep\/#1_The_nao_la_uu_dai_thue_TNDN\" title=\"1. Th\u1ebf n\u00e0o l\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf TNDN?\">1. Th\u1ebf n\u00e0o l\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf TNDN?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/sapp.edu.vn\/bai-viet-acca\/uu-dai-thue-thu-nhap-doanh-nghiep\/#11_Dieu_kien_cua_du_an_dau_tu_moi_huong_uu_dai_thue\" title=\"1.1. \u0110i\u1ec1u ki\u1ec7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf\">1.1. \u0110i\u1ec1u ki\u1ec7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/sapp.edu.vn\/bai-viet-acca\/uu-dai-thue-thu-nhap-doanh-nghiep\/#12_Dieu_kien_cua_du_an_dau_tu_mo_rong_huong_uu_dai_thue\" title=\"1.2. \u0110i\u1ec1u ki\u1ec7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf\">1.2. \u0110i\u1ec1u ki\u1ec7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/sapp.edu.vn\/bai-viet-acca\/uu-dai-thue-thu-nhap-doanh-nghiep\/#2_Dieu_kien_huong_chinh_sach_uu_dai_thue_TNDN\" title=\"2. \u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN\">2. \u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/sapp.edu.vn\/bai-viet-acca\/uu-dai-thue-thu-nhap-doanh-nghiep\/#3_Cac_loai_uu_dai_thue_TNDN\" title=\"3. C\u00e1c lo\u1ea1i \u01b0u \u0111\u00e3i thu\u1ebf TNDN\">3. C\u00e1c lo\u1ea1i \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/sapp.edu.vn\/bai-viet-acca\/uu-dai-thue-thu-nhap-doanh-nghiep\/#4_Thoi_gian_ap_dung_uu_dai_thue_TNDN\" title=\"4. Th\u1eddi gian \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN\">4. Th\u1eddi gian \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/a><\/li><\/ul><\/nav><\/div>\n\n<h2 id=\"1-the-nao-la-uu-dai-thue-tndn\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"1_The_nao_la_uu_dai_thue_TNDN\"><\/span><strong>1. Th\u1ebf n\u00e0o l\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf TNDN?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" style=\"height: 838px; width: 1600px;\" title=\"ff6e2918m48e6u5anwu5j109id2j_uu-dai-thue-thu-nhap-doanh-nghiep-1\" src=\"https:\/\/sapp.edu.vn\/wp-content\/uploads\/2024\/06\/ff6e2918m48e6u5anwu5j109id2j_uu-dai-thue-thu-nhap-doanh-nghiep-1.webp\" alt=\"\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" \/><\/p>\n<p style=\"text-align: justify;\">Ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t trong nh\u1eefng c\u00f4ng c\u1ee5 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111i\u1ec1u ti\u1ebft n\u1ec1n kinh t\u1ebf hi\u1ec7n nay. Theo \u0111\u00f3, ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 c\u00e1c quy \u0111\u1ecbnh do Nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh v\u1ec1 c\u00e1c bi\u1ec7n ph\u00e1p, nh\u1eefng l\u1ee3i \u00edch nh\u1eb1m gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng v\u1ec1 thu\u1ebf thu nh\u1eadp cho nh\u1eefng doanh nghi\u1ec7p nh\u1ea5t \u0111\u1ecbnh d\u01b0\u1edbi h\u00ecnh th\u1ee9c c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t, th\u1eddi gian mi\u1ec5n gi\u1ea3m thu\u1ebf v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c qua \u0111\u00f3 nh\u1eb1m khuy\u1ebfn kh\u00edch, gi\u00fap \u0111\u1ee1 c\u00e1c doanh nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n ph\u00e1t tri\u1ec3n n\u1ec1n kinh t\u1ebf n\u01b0\u1edbc nh\u00e0.<\/p>\n<h3 id=\"1-1-dieu-kien-cua-du-an-dau-tu-moi-huong-uu-dai-thue\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"11_Dieu_kien_cua_du_an_dau_tu_moi_huong_uu_dai_thue\"><\/span><strong>1.1. \u0110i\u1ec1u ki\u1ec7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">&#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.<\/p>\n<p style=\"text-align: justify;\">&#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.<\/p>\n<p style=\"text-align: justify;\">&#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.<\/p>\n<p style=\"text-align: justify;\">&#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.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<h3 id=\"1-2-dieu-kien-cua-du-an-dau-tu-mo-rong-huong-uu-dai-thue\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"12_Dieu_kien_cua_du_an_dau_tu_mo_rong_huong_uu_dai_thue\"><\/span><strong>1.2. \u0110i\u1ec1u ki\u1ec7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">&#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 <a href=\"https:\/\/luatminhkhue.vn\/nghi-dinh-218-2013-nd-cp-quy-dinh-chi-tiet-va-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP<\/a> 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.<\/p>\n<p style=\"text-align: justify;\">&#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.<\/p>\n<p style=\"text-align: justify;\">&#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.<\/p>\n<p style=\"text-align: justify;\">*\u00a0 Kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 kh\u00f4ng \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 Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp sau:<\/p>\n<p style=\"text-align: justify;\">&#8211; 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 t\u1ea1i \u0111i\u1ec3m d Kho\u1ea3n 3 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1 78\/2014\/TT-BTC); 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<p style=\"text-align: justify;\">&#8211; 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<p style=\"text-align: justify;\">&#8211; 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 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n<p style=\"text-align: justify;\">Ngu\u1ed3n tham kh\u1ea3o: <a href=\"https:\/\/luatminhkhue.vn\/cac-loai-uu-dai-thue-thu-nhap-doanh-nghiep.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Minh Khu\u00ea<\/a><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><strong>Xem th\u00eam:\u00a0#Nh\u1eefng Quy \u0110\u1ecbnh V\u1ec1 <a href=\"https:\/\/sapp.edu.vn\/blog\/quyet-toan-thue-thu-nhap-doanh-nghiep\/\">Quy\u1ebft To\u00e1n Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p<\/a><\/strong><\/p>\n<\/blockquote>\n<h2 id=\"2-dieu-kien-huong-chinh-sach-uu-dai-thue-tndn\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"2_Dieu_kien_huong_chinh_sach_uu_dai_thue_TNDN\"><\/span><strong>2. \u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" style=\"height: 838px; width: 1600px;\" title=\"eketoovmekthme51knevu099fqu4_uu-dai-thue-thu-nhap-doanh-nghiep-2\" src=\"https:\/\/sapp.edu.vn\/wp-content\/uploads\/2024\/06\/eketoovmekthme51knevu099fqu4_uu-dai-thue-thu-nhap-doanh-nghiep-2.webp\" alt=\"\u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" \/><\/p>\n<p style=\"text-align: justify;\">T\u1ea1i \u0110i\u1ec1u 18 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/thong-tu-78-2014-tt-btc-huong-dan-218-2013-nd-cp-thi-hanh-luat-thue-thu-nhap-doanh-nghiep-236976.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">(1) 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.<\/p>\n<p style=\"text-align: justify;\">(2) 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<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p trong 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:<\/p>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\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<p style=\"text-align: justify;\">(3) Kh\u00f4ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 kh\u00f4ng \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 Kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC) \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp sau:<\/p>\n<p style=\"text-align: justify;\">&#8211; Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n;<\/p>\n<p style=\"text-align: justify;\">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 t\u1ea1i \u0111i\u1ec3m d Kho\u1ea3n 3 \u0110i\u1ec1u 19 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/thong-tu-78-2014-tt-btc-huong-dan-218-2013-nd-cp-thi-hanh-luat-thue-thu-nhap-doanh-nghiep-236976.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>);<\/p>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">&#8211; 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<p style=\"text-align: justify;\">&#8211; 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 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n<p style=\"text-align: justify;\">(4) 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:<\/p>\n<p style=\"text-align: justify;\">&#8211; 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:<\/p>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">&#8211; 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:<\/p>\n<p style=\"text-align: justify;\">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 1 \u0110i\u1ec1u 18 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/thong-tu-78-2014-tt-btc-huong-dan-218-2013-nd-cp-thi-hanh-luat-thue-thu-nhap-doanh-nghiep-236976.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a>.<\/p>\n<p style=\"text-align: justify;\">&#8211; Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c kinh doanh v\u1eadn t\u1ea3i \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 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i c\u0103n c\u1ee9 theo \u0111\u1ecba b\u00e0n th\u00e0nh l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 c\u00f3 \u0111i\u1ec3m \u0111i ho\u1eb7c \u0111i\u1ec3m \u0111\u1ebfn thu\u1ed9c \u0111\u1ecba b\u00e0n th\u00e0nh l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n<p style=\"text-align: justify;\">&#8211; 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 \u0111\u1ecba b\u00e0n c\u00f3 ph\u00e1t sinh thu nh\u1eadp ngo\u00e0i \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec:<\/p>\n<p style=\"text-align: justify;\">+ N\u1ebfu kho\u1ea3n thu nh\u1eadp n\u00e0y ph\u00e1t sinh t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecba b\u00e0n.<\/p>\n<p style=\"text-align: justify;\">+ N\u1ebfu kho\u1ea3n thu nh\u1eadp n\u00e0y ph\u00e1t sinh t\u1ea1i \u0111\u1ecba b\u00e0n thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecba b\u00e0n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng \u0111\u1ecba b\u00e0n c\u0103n c\u1ee9 theo th\u1eddi gian v\u00e0 m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p t\u1ea1i \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n<p style=\"text-align: justify;\">&#8211; 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 1 \u0110i\u1ec1u 18 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/thong-tu-78-2014-tt-btc-huong-dan-218-2013-nd-cp-thi-hanh-luat-thue-thu-nhap-doanh-nghiep-236976.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/p>\n<p style=\"text-align: justify;\">(5) V\u1ec1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi<\/p>\n<p style=\"text-align: justify;\">&#8211; 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 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-218-2013-ND-CP-huong-dan-thi-hanh-Luat-thue-thu-nhap-doanh-nghiep-217811.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP<\/a> l\u00e0:<\/p>\n<p style=\"text-align: justify;\">&#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.<\/p>\n<p style=\"text-align: justify;\">&#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.<\/p>\n<p style=\"text-align: justify;\">&#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.<\/p>\n<p style=\"text-align: justify;\">&#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.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">&#8211; 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<p style=\"text-align: justify;\">+ 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<p style=\"text-align: justify;\">+ 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).<\/p>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">&#8211; \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 trong 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 l\u1ea7n \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">\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 doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 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 c\u1ee7a d\u1ef1 \u00e1n \u0111\u00f3 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 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<p style=\"text-align: justify;\">&#8211; \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 m\u00e0 trong H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u g\u1eedi c\u01a1 quan c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0, ph\u00e2n k\u1ef3 \u0111\u1ea7u t\u01b0 k\u00e8m ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p c\u00e1c giai \u0111o\u1ea1n ti\u1ebfp theo th\u1ef1c t\u1ebf c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c coi l\u00e0 d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p l\u1ea7n \u0111\u1ea7u n\u1ebfu th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng, kh\u00f3 kh\u0103n 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, do thi\u00ean tai, h\u1ecfa ho\u1ea1n ho\u1eb7c kh\u00f3 kh\u0103n, b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c) th\u00ec:<\/p>\n<p style=\"text-align: justify;\">C\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 m\u00e0 c\u00f3 th\u1ef1c hi\u1ec7n ph\u00e2n k\u1ef3 \u0111\u1ea7u t\u01b0 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean th\u00ec d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo m\u1ee9c \u01b0u \u0111\u00e3i \u0111ang \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i t\u00ednh t\u1eeb ng\u00e0y 01\/01\/2014.<\/p>\n<p style=\"text-align: justify;\">Thu nh\u1eadp c\u1ee7a c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014 th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u01b0\u1edbc ng\u00e0y 01\/01\/2014.<\/p>\n<p style=\"text-align: justify;\">Trong th\u1eddi gian tri\u1ec3n khai c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n theo t\u1eebng giai \u0111o\u1ea1n n\u00eau tr\u00ean n\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u1ea7u t\u01b0 cho ph\u00e9p gia h\u1ea1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n v\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh n\u00eau tr\u00ean.<\/p>\n<p style=\"text-align: justify;\">&#8211; Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp do chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 m\u00e0 doanh nghi\u1ec7p tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf nh\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi k\u1ec3 t\u1eeb khi chuy\u1ec3n \u0111\u1ed5i.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khi chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 10% \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb x\u00e3 h\u1ed9i h\u00f3a th\u00ec ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i n\u00e0y<\/p>\n<p style=\"text-align: justify;\">(6) V\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng<\/p>\n<p style=\"text-align: justify;\">&#8211; 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 (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 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-218-2013-ND-CP-huong-dan-thi-hanh-Luat-thue-thu-nhap-doanh-nghiep-217811.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP<\/a> (bao g\u1ed3m 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 a kho\u1ea3n 6 \u0110i\u1ec1u 18 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/thong-tu-78-2014-tt-btc-huong-dan-218-2013-nd-cp-thi-hanh-luat-thue-thu-nhap-doanh-nghiep-236976.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> th\u00ec:<\/p>\n<p style=\"text-align: justify;\">\u0110\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.<\/p>\n<p style=\"text-align: justify;\">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:<\/p>\n<p style=\"text-align: justify;\">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 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-218-2013-ND-CP-huong-dan-thi-hanh-Luat-thue-thu-nhap-doanh-nghiep-217811.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP<\/a> \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.<\/p>\n<p style=\"text-align: justify;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 18 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/thong-tu-78-2014-tt-btc-huong-dan-218-2013-nd-cp-thi-hanh-luat-thue-thu-nhap-doanh-nghiep-236976.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> ph\u1ea3i \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/p>\n<p style=\"text-align: justify;\">&#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 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-218-2013-ND-CP-huong-dan-thi-hanh-Luat-thue-thu-nhap-doanh-nghiep-217811.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP<\/a> 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 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-218-2013-ND-CP-huong-dan-thi-hanh-Luat-thue-thu-nhap-doanh-nghiep-217811.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP<\/a>.<\/p>\n<p style=\"text-align: justify;\">&#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.<\/p>\n<p style=\"text-align: justify;\">&#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\u0129 thu\u1eadt tr\u01b0\u1edbc khi \u0111\u1ea7u t\u01b0 ban \u0111\u1ea7u.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">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;<\/p>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">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 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-218-2013-ND-CP-huong-dan-thi-hanh-Luat-thue-thu-nhap-doanh-nghiep-217811.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP<\/a> 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).<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf m\u00e0 giai \u0111o\u1ea1n n\u0103m 2009 &#8211; n\u0103m 2013 c\u00f3 \u0111\u1ea7u t\u01b0 b\u1ed5 sung m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u01b0\u1eddng xuy\u00ean trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng thu\u1ed9c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng n\u00eau tr\u00ean th\u00ec ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do vi\u1ec7c \u0111\u1ea7u t\u01b0 b\u1ed5 sung m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb th\u01b0\u1eddng xuy\u00ean n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo m\u1ee9c m\u00e0 d\u1ef1 \u00e1n \u0111ang \u00e1p d\u1ee5ng cho th\u1eddi gian c\u00f2n l\u1ea1i t\u00ednh t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2014.<\/p>\n<p style=\"text-align: justify;\">\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 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<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">+ \u0110\u1ed1i v\u1edbi giai \u0111o\u1ea1n t\u1eeb n\u0103m 2009 \u0111\u1ebfn n\u0103m 2013, doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 kh\u1ea5u hao c\u01a1 b\u1ea3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n<p style=\"text-align: justify;\">S\u1eed d\u1ee5ng l\u1ee3i nhu\u1eadn sau thu\u1ebf t\u00e1i \u0111\u1ea7u t\u01b0; s\u1eed d\u1ee5ng v\u1ed1n trong ph\u1ea1m vi v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 b\u1ed5 sung m\u00e1y m\u00f3c thi\u1ebft b\u1ecb th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng t\u0103ng c\u00f4ng su\u1ea5t s\u1ea3n xu\u1ea5t kinh doanh theo \u0111\u1ec1 \u00e1n kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng\u201d<\/p>\n<p style=\"text-align: justify;\">+ 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 (\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 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/nghi-dinh-218-2013-nd-cp-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep-217811.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP<\/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<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p trong 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<p style=\"text-align: justify;\">C\u00e1ch 1:<\/p>\n<div>\n<table cellspacing=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\">\n<p style=\"text-align: justify;\">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<td rowspan=\"2\">\n<p style=\"text-align: justify;\">=<\/p>\n<\/td>\n<td rowspan=\"2\">\n<p style=\"text-align: justify;\">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<td rowspan=\"2\">\n<p style=\"text-align: justify;\">x<\/p>\n<\/td>\n<td>\n<p style=\"text-align: justify;\">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<tr>\n<td>\n<p style=\"text-align: justify;\">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<\/div>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">C\u00e1ch 2:<\/p>\n<div>\n<table cellspacing=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\">\n<p style=\"text-align: justify;\">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<td rowspan=\"2\">\n<p style=\"text-align: justify;\">=<\/p>\n<\/td>\n<td rowspan=\"2\">\n<p style=\"text-align: justify;\">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<td rowspan=\"2\">\n<p style=\"text-align: justify;\">x<\/p>\n<\/td>\n<td>\n<p style=\"text-align: justify;\">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<tr>\n<td>\n<p style=\"text-align: justify;\">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<\/div>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">(7) 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<p style=\"text-align: justify;\">(8) 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 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,i \u0110i\u1ec1u 19 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/nghi-dinh-218-2013-nd-cp-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep-217811.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 218\/2013\/N\u0110-CP<\/a> th\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 \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">(9) 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;<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">(10) 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<p style=\"text-align: justify;\">&#8211; 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:<\/p>\n<p style=\"text-align: justify;\">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<p style=\"text-align: justify;\">&#8211; 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<p style=\"text-align: justify;\">&#8211; T\u00f9y theo 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<p style=\"text-align: justify;\">Ngu\u1ed3n tham kh\u1ea3o: <a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/thoi-su-phap-luat\/tu-van-phap-luat\/45423\/dieu-kien-ap-dung-uu-dai-thue-thu-nhap-doanh-nghiep\" rel=\"nofollow noopener\" target=\"_blank\">Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt<\/a><\/p>\n<h2 id=\"3-cac-loai-uu-dai-thue-tndn\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_Cac_loai_uu_dai_thue_TNDN\"><\/span><strong>3. C\u00e1c lo\u1ea1i \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" style=\"height: 838px; width: 1600px;\" title=\"7kvt8debfsj4p7o5bjz9bu8oe30q_uu-dai-thue-thu-nhap-doanh-nghiep-3\" src=\"https:\/\/sapp.edu.vn\/wp-content\/uploads\/2024\/06\/7kvt8debfsj4p7o5bjz9bu8oe30q_uu-dai-thue-thu-nhap-doanh-nghiep-3.webp\" alt=\"C\u00e1c lo\u1ea1i \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" \/><\/p>\n<p style=\"text-align: justify;\">Theo \u0110i\u1ec1u 13 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-thue-thu-nhap-doanh-nghiep-2008-66935.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008<\/a> (<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-thue-thu-nhap-doanh-nghiep-sua-doi-2013-197250.aspx\" target=\"_blank\" rel=\"noopener\">s\u1eeda \u0111\u1ed5i 2013<\/a>), c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">* Thu\u1ebf su\u1ea5t 10% trong th\u1eddi gian m\u01b0\u1eddi l\u0103m n\u0103m<\/p>\n<p style=\"text-align: justify;\">Theo \u0111\u00f3, \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% trong th\u1eddi gian m\u01b0\u1eddi l\u0103m n\u0103m \u0111\u1ed1i v\u1edbi:<\/p>\n<p style=\"text-align: justify;\">&#8211; 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 &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao;<\/p>\n<p style=\"text-align: justify;\">&#8211; Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, bao g\u1ed3m:<\/p>\n<p style=\"text-align: justify;\">+ Nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7;<\/p>\n<p style=\"text-align: justify;\">+ \u1ee8ng 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 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Linh-vuc-khac\/Luat-cong-nghe-cao-2008-21-2008-QH12-82201.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt C\u00f4ng ngh\u1ec7 cao 2008<\/a>;<\/p>\n<p style=\"text-align: justify;\">+ \u01af\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao;<\/p>\n<p style=\"text-align: justify;\">+ \u0110\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 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Linh-vuc-khac\/Luat-cong-nghe-cao-2008-21-2008-QH12-82201.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt C\u00f4ng ngh\u1ec7 cao 2008<\/a>;<\/p>\n<p style=\"text-align: justify;\">+ \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng &#8211; 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;<\/p>\n<p style=\"text-align: justify;\">+ \u0110\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m;<\/p>\n<p style=\"text-align: justify;\">+ 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;<\/p>\n<p style=\"text-align: justify;\">+ 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;<\/p>\n<p style=\"text-align: justify;\">+ Ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 sinh h\u1ecdc; b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/p>\n<p style=\"text-align: justify;\">&#8211; Thu nh\u1eadp c\u1ee7a 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 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Linh-vuc-khac\/Luat-cong-nghe-cao-2008-21-2008-QH12-82201.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt C\u00f4ng ngh\u1ec7 cao 2008<\/a>;<\/p>\n<p style=\"text-align: justify;\">&#8211; 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 thu\u1ed9c di\u1ec7n 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<p style=\"text-align: justify;\">+ D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u s\u00e1u ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 ba n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \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 m\u01b0\u1eddi ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m, ch\u1eadm nh\u1ea5t sau ba n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu;<\/p>\n<p style=\"text-align: justify;\">+ D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u s\u00e1u ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 ba n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng tr\u00ean ba ngh\u00ecn lao \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">&#8211; 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 s\u1ea3n ph\u1ea9m thu\u1ed9c Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/p>\n<p style=\"text-align: justify;\">+ S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Linh-vuc-khac\/Luat-cong-nghe-cao-2008-21-2008-QH12-82201.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt C\u00f4ng ngh\u1ec7 cao 2008<\/a>;<\/p>\n<p style=\"text-align: justify;\">+ S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e1c ng\u00e0nh: d\u1ec7t &#8211; may; da &#8211; gi\u1ea7y; \u0111i\u1ec7n t\u1eed &#8211; tin h\u1ecdc; s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4 t\u00f4; c\u01a1 kh\u00ed ch\u1ebf t\u1ea1o m\u00e0 ca\u0301c sa\u0309n ph\u00e2\u0309m na\u0300y t\u00ednh \u0111\u1ebfn ng\u00e0y 01\/01\/2015 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u01b0ng pha\u0309i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt c\u1ee7a Li\u00ean minh Ch\u00e2u \u00c2u (EU) ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n<p style=\"text-align: justify;\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y;<\/p>\n<p style=\"text-align: justify;\">&#8211; Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 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 v\u00e0 d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n, c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u m\u01b0\u1eddi hai ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Linh-vuc-khac\/Luat-cong-nghe-cao-2008-21-2008-QH12-82201.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt C\u00f4ng ngh\u1ec7 cao 2008<\/a>, <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Cong-nghe-thong-tin\/Luat-khoa-hoc-va-cong-nghe-nam-2013-197387.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 2013<\/a>, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd kh\u00f4ng qu\u00e1 n\u0103m n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \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.<\/p>\n<p style=\"text-align: justify;\">* \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%<\/p>\n<p style=\"text-align: justify;\">&#8211; Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c &#8211; \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;<\/p>\n<p style=\"text-align: justify;\">&#8211; Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 &#8211; 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 \u0110i\u1ec1u 53 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bat-dong-san\/Luat-Nha-o-2014-259721.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Nh\u00e0 \u1edf 2014<\/a>;<\/p>\n<p style=\"text-align: justify;\">&#8211; Thu nh\u1eadp c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1o in, k\u1ec3 c\u1ea3 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o in theo quy \u0111\u1ecbnh <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Van-hoa-Xa-hoi\/Luat-Bao-chi-2016-280645.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt B\u00e1o ch\u00ed 2016<\/a>; thu nh\u1eadp c\u1ee7a c\u01a1 quan xu\u1ea5t b\u1ea3n t\u1eeb ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n theo quy \u0111\u1ecbnh <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Van-hoa-Xa-hoi\/Luat-xuat-ban-2012-19-2012-QH13-152712.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Xu\u1ea5t b\u1ea3n 2012<\/a>;<\/p>\n<p style=\"text-align: justify;\">&#8211; 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, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; nu\u00f4i tr\u00f4\u0300ng l\u00e2m sa\u0309n \u01a1\u0309 \u0111i\u0323a ba\u0300n co\u0301 \u0111i\u00ea\u0300u ki\u00ea\u0323n kinh t\u00ea\u0301 &#8211; xa\u0303 h\u00f4\u0323i kho\u0301 kh\u0103n;&#8230;<\/p>\n<p style=\"text-align: justify;\">&#8211; 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 c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, tr\u1eeb thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-thue-thu-nhap-doanh-nghiep-2008-66935.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008<\/a> (<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-thue-thu-nhap-doanh-nghiep-sua-doi-2013-197250.aspx\" rel=\"nofollow noopener\" target=\"_blank\">s\u1eeda \u0111\u1ed5i 2013<\/a>).<\/p>\n<p style=\"text-align: justify;\">* \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% trong th\u1eddi gian m\u01b0\u1eddi n\u0103m<\/p>\n<p style=\"text-align: justify;\">&#8211; 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 &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n;<\/p>\n<p style=\"text-align: justify;\">&#8211; Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, bao g\u1ed3m:<\/p>\n<p style=\"text-align: justify;\">+ 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;<\/p>\n<p style=\"text-align: justify;\">+ S\u1ea3n xu\u1ea5t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p;<\/p>\n<p style=\"text-align: justify;\">+ S\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb t\u01b0\u1edbi ti\u00eau;<\/p>\n<p style=\"text-align: justify;\">+ S\u1ea3n xu\u1ea5t, tinh ch\u1ebf th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n; ph\u00e1t tri\u1ec3n ng\u00e0nh ngh\u1ec1 truy\u1ec1n th\u1ed1ng.<\/p>\n<div>\n<table cellspacing=\"0\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: justify;\">T\u1eeb ng\u00e0y 01\/01\/2016, thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"text-align: justify;\">* \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, ch\u1ebf bi\u1ebfn trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n kh\u00f4ng thu\u1ed9c \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\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n<p style=\"text-align: justify;\">* \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4.<\/p>\n<div>\n<table cellspacing=\"0\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: justify;\">T\u1eeb ng\u00e0y 01\/01\/2016, thu nh\u1eadp c\u1ee7a Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"text-align: justify;\">Ngu\u1ed3n tham kh\u1ea3o: <a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/thoi-su-phap-luat\/tu-van-phap-luat\/43208\/cac-uu-dai-thue-thu-nhap-doanh-nghiep-theo-phap-luat-viet-nam\" rel=\"nofollow noopener\" target=\"_blank\">Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt<\/a><\/p>\n<h2 id=\"4-thoi-gian-ap-dung-uu-dai-thue-tndn\" style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"4_Thoi_gian_ap_dung_uu_dai_thue_TNDN\"><\/span><strong>4. Th\u1eddi gian \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" style=\"height: 838px; width: 1600px;\" title=\"lx5ginu3v8oz7wuswpyutpe4ptic_uu-dai-thue-thu-nhap-doanh-nghiep-4\" src=\"https:\/\/sapp.edu.vn\/wp-content\/uploads\/2024\/06\/lx5ginu3v8oz7wuswpyutpe4ptic_uu-dai-thue-thu-nhap-doanh-nghiep-4.webp\" alt=\"th\u1eddi gian \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" \/><\/p>\n<p style=\"text-align: justify;\">\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0110\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 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 13 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-thue-thu-nhap-doanh-nghiep-2008-66935.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008<\/a> (<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-thue-thu-nhap-doanh-nghiep-sua-doi-2013-197250.aspx\" rel=\"nofollow noopener\" target=\"_blank\">s\u1eeda \u0111\u1ed5i 2013<\/a>) v\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\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 b\u1ed1n n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 ch\u00edn n\u0103m ti\u1ebfp theo.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 20 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Dau-tu-so-61-2020-QH14-321051.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt \u0110\u1ea7u t\u01b0 2020<\/a>, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 06 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 13 n\u0103m ti\u1ebfp theo.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0110\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 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 13 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-thue-thu-nhap-doanh-nghiep-2008-66935.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008<\/a> (<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-thue-thu-nhap-doanh-nghiep-sua-doi-2013-197250.aspx\" rel=\"nofollow noopener\" target=\"_blank\">s\u1eeda \u0111\u1ed5i 2013<\/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 thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i thu\u1eadn l\u1ee3i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 hai n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 b\u1ed1n n\u0103m ti\u1ebfp theo.<\/p>\n<p style=\"text-align: justify;\">&#8211; \u0110\u1ed1i v\u1edbi 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 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 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-thue-thu-nhap-doanh-nghiep-2008-66935.aspx\" rel=\"nofollow noopener\" target=\"_blank\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008<\/a> (<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-thue-thu-nhap-doanh-nghiep-sua-doi-2013-197250.aspx\" target=\"_blank\" rel=\"noopener\">s\u1eeda \u0111\u1ed5i 2013<\/a>) 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 (\u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) n\u1ebfu \u0111\u00e1p \u1ee9ng m\u1ed9t trong ba ti\u00eau ch\u00ed theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) ho\u1eb7c \u0111\u01b0\u1ee3c 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.<\/p>\n<p style=\"text-align: justify;\">Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng 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.<\/p>\n<p style=\"text-align: justify;\">Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n<p style=\"text-align: justify;\">Tuy nhi\u00ean, \u01b0u \u0111\u00e3i thu\u1ebf 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 s\u00e1p nh\u1eadp, mua l\u1ea1i doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">Ngu\u1ed3n tham kh\u1ea3o:\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/thoi-su-phap-luat\/tu-van-phap-luat\/43208\/cac-uu-dai-thue-thu-nhap-doanh-nghiep-theo-phap-luat-viet-nam\" rel=\"nofollow noopener\" target=\"_blank\">\u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2008 (s\u1eeda \u0111\u1ed5i 2013)<\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/sapp.edu.vn\/khoa-hoc-acca\/\">Kh\u00f3a h\u1ecdc ACCA<\/a> cung c\u1ea5p r\u1ea5t nhi\u1ec1u nh\u1eefng th\u00f4ng tin quan tr\u1ecdng v\u1ec1 thu\u1ebf TNDN m\u00e0 \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n kh\u00f4ng n\u00ean b\u1ecf qua. Kh\u00f3a h\u1ecdc kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ecdc vi\u00ean hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1c quy \u0111\u1ecbnh v\u00e0 th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf TNDN m\u00e0 c\u00f2n m\u1edf r\u1ed9ng ki\u1ebfn th\u1ee9c v\u1ec1 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, chi\u1ebfn l\u01b0\u1ee3c doanh nghi\u1ec7p v\u00e0 c\u00e1c k\u1ef9 n\u0103ng qu\u1ea3n l\u00fd c\u1ea7n thi\u1ebft. Qua \u0111\u00f3, kho\u00e1 h\u1ecdc n\u00e0y c\u00f3 th\u1ec3 n\u1eafm b\u1eaft s\u00e2u h\u01a1n v\u1ec1 c\u00e1ch th\u1ee9c \u00e1p d\u1ee5ng ki\u1ebfn th\u1ee9c thu\u1ebf v\u00e0o th\u1ef1c ti\u1ec5n k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\"><strong>K\u1ebft lu\u1eadn<\/strong><\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" style=\"height: 838px; width: 1600px;\" title=\"x429gjwwjlhz52vddwjzptgywhkx_uu-dai-thue-thu-nhap-doanh-nghiep-5\" src=\"https:\/\/sapp.edu.vn\/wp-content\/uploads\/2024\/06\/x429gjwwjlhz52vddwjzptgywhkx_uu-dai-thue-thu-nhap-doanh-nghiep-5.webp\" alt=\"\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p\" \/><\/p>\n<p style=\"text-align: justify;\">C\u00e1c <strong>\u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong> l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n kinh doanh v\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam. Nh\u1eefng ch\u00ednh s\u00e1ch n\u00e0y kh\u00f4ng ch\u1ec9 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c doanh nghi\u1ec7p m\u00e0 c\u00f2n th\u00fac \u0111\u1ea9y s\u1ef1 \u0111\u1ed5i m\u1edbi, khuy\u1ebfn kh\u00edch c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ec1n v\u1eefng v\u00e0 h\u1ed7 tr\u1ee3 m\u00f4i tr\u01b0\u1eddng kinh doanh ph\u00e1t tri\u1ec3n. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1t nh\u1eefng \u01b0u \u0111\u00e3i n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m chi ph\u00ed m\u00e0 c\u00f2n n\u00e2ng cao t\u00ednh c\u1ea1nh tranh v\u00e0 hi\u1ec7u qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p class=\"descriptionBlog\">C\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? \u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng l\u00e0 g\u00ec? C\u00f9ng theo d\u00f5i b\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p c\u1ee7a SAPP Academy \u0111\u1ec3 gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc.<\/p>\n","protected":false},"author":1,"featured_media":17652,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-17651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet-acca"],"acf":[],"_links":{"self":[{"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/posts\/17651","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/comments?post=17651"}],"version-history":[{"count":0,"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/posts\/17651\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/media\/17652"}],"wp:attachment":[{"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/media?parent=17651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/categories?post=17651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sapp.edu.vn\/wp-json\/wp\/v2\/tags?post=17651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}