{"id":232328,"date":"2021-04-08T11:36:28","date_gmt":"2021-04-08T04:36:28","guid":{"rendered":"https:\/\/gtax.vn\/?p=232328"},"modified":"2023-08-23T13:43:51","modified_gmt":"2023-08-23T06:43:51","slug":"cac-khoan-thu-nhap-mien-thue-tndn","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/","title":{"rendered":"C\u00e1c kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf TNDN"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">K\u1ebf to\u00e1n Gtax chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc\u00a012 kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN (thu nh\u1eadp doanh nghi\u1ec7p), chi ti\u1ebft nh\u01b0 sau:<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/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:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Nhung_khoan_thu_nhap_mien_thue_TNDN\" >Nh\u1eefng kho\u1ea3n thu nh\u1eadp mi\u1ec5n 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:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Doi_voi_linh_vuc_nong_lam_ngu_nghiep\" >\u0110\u1ed1i v\u1edbi l\u0129nh v\u1ef1c n\u00f4ng l\u00e2m ng\u01b0 nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Doi_voi_cac_dich_vu_ky_thuat_truc_tiep_phuc_vu_nong_nghiep\" >\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Doi_voi_thuc_hien_hop_dong_nghien_cuu_khoa_hoc\" >\u0110\u1ed1i v\u1edbi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Doi_voi_DN_co_tu_30_tro_len_lao_dong_la_nguoi_khuyet_tat_nhiem_HIV\" >\u0110\u1ed1i v\u1edbi DN c\u00f3 t\u1eeb 30% tr\u1edf l\u00ean lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, nhi\u1ec5m HIV<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Doi_voi_day_nghe_cho_nguoi_khuyet_tat_nguoi_cai_nghien\" >\u0110\u1ed1i v\u1edbi d\u1ea1y ngh\u1ec1 cho ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi cai nghi\u1ec7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Doi_voi_khoan_tai_tro_cho_giao_duc_van_hoa%E2%80%A6\" >\u0110\u1ed1i v\u1edbi kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, v\u0103n ho\u00e1&#8230;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Doi_voi_thu_nhap_tu_hoat_dong_gop_von_mua_co_phan\" >\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Doi_voi_khoan_thu_nhap_tu_thuc_hien_nhiem_vu_Nha_nuoc_giao\" >\u0110\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Doi_voi_phan_thu_nhap_khong_chia\" >\u0110\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Doi_voi_thu_nhap_tu_chuyen_nhuong_chung_chi_giam_phat_thai\" >\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Doi_voi_thu_nhap_tu_chuyen_giao_cong_nghe\" >\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Doi_voi_thu_nhap_cua_van_phong_thua_phat_lai\" >\u0110\u1edbi v\u1edbi thu nh\u1eadp c\u1ee7a v\u0103n ph\u00f2ng th\u1eeba ph\u00e1t l\u1ea1i<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Thue_suat_thue_thu_nhap_doanh_nghiep_hien_nay\" >Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n nay<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Muc_thue_suat_20\" >M\u1ee9c thu\u1ebf su\u1ea5t 20%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/cac-khoan-thu-nhap-mien-thue-tndn\/#Muc_thue_suat_tu_32_den_50\" >M\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 32% \u0111\u1ebfn 50%<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_khoan_thu_nhap_mien_thue_TNDN\"><\/span>Nh\u1eefng kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf TNDN<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>bao g\u1ed3m:<\/em><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_linh_vuc_nong_lam_ngu_nghiep\"><\/span>\u0110\u1ed1i v\u1edbi l\u0129nh v\u1ef1c n\u00f4ng l\u00e2m ng\u01b0 nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n, s\u1ea3n xu\u1ea5t mu\u1ed1i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3; Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p th\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, 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 \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n.<\/span><\/em><\/p>\n<figure id=\"attachment_232330\" aria-describedby=\"caption-attachment-232330\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232330\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/tndn-mien-thue-trong-trot.jpg\" alt=\"mi\u1ec5n thu\u1ebf TNDN trong tr\u1ed3ng tr\u1ecdt ch\u0103n nu\u00f4i n\u00f4ng nghi\u1ec7p\" width=\"680\" height=\"325\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/tndn-mien-thue-trong-trot.jpg 860w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/tndn-mien-thue-trong-trot-300x143.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/tndn-mien-thue-trong-trot-768x367.jpg 768w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232330\" class=\"wp-caption-text\"><em>Mi\u1ec5n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i&#8230;<\/em><\/figcaption><\/figure>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em><strong>Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt (bao g\u1ed3m c\u1ea3<span style=\"font-size:0px; color:#ff0000;\">\ufeff<a href=\"https:\/\/www.cialisweb.tw\/\" rel=\"nofollow noopener\" target=\"_blank\">\u7280\u5229\u58eb<\/a><br \/>\n<\/span> s\u1ea3n ph\u1ea9m r\u1eebng tr\u1ed3ng), ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf (bao g\u1ed3m \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t, mi\u1ec5n gi\u1ea3m thu\u1ebf)<\/strong><\/em>\u00a0l\u00e0 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 t\u1ef1 tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng v\u00e0 thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u1ee3p t\u00e1c x\u00e3, doanh nghi\u1ec7p mua s\u1ea3n ph\u1ea9m n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u1ec1 ch\u1ebf bi\u1ebfn).<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>Thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau<\/em>:<\/span><\/p>\n<ul style=\"list-style-type: square;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">T\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n tr\u00ean chi ph\u00ed s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m t\u1eeb 30% tr\u1edf l\u00ean.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">S\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><em>Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang thu nh\u1eadp s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ch\u1ebf bi\u1ebfn t\u1eeb n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n<\/em>\u00a0\u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu nh\u1eadp mi\u1ec5n thu\u1ebf tr\u00ean\u00a0bao g\u1ed3m c\u1ea3 thu nh\u1eadp t\u1eeb thanh l\u00fd c\u00e1c s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng (tr\u1eeb thanh l\u00fd v\u01b0\u1eddn c\u00e2y cao su), thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n ph\u1ebf li\u1ec7u ph\u1ebf ph\u1ea9m li\u00ean quan \u0111\u1ebfn c\u00e1c s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i,\u00a0nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo m\u00e3 ng\u00e0nh kinh t\u1ebf c\u1ea5p 1 c\u1ee7a ng\u00e0nh n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong><em>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 t<\/em><\/strong><em>h\u1ef1c hi\u1ec7n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/em>\u00a0l\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 Kho\u1ea3n 1 \u0110i\u1ec1u 10\u00a0Th\u00f4ng t\u01b0 96\/2015\/TT-BTC.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_cac_dich_vu_ky_thuat_truc_tiep_phuc_vu_nong_nghiep\"><\/span>\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><b>Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p g\u1ed3m:<\/b>\u00a0thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 t\u01b0\u1edbi, ti\u00eau n\u01b0\u1edbc; c\u00e0y, b\u1eeba \u0111\u1ea5t; n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng; d\u1ecbch v\u1ee5 ph\u00f2ng tr\u1eeb s\u00e2u, b\u1ec7nh cho c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; d\u1ecbch v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_thuc_hien_hop_dong_nghien_cuu_khoa_hoc\"><\/span>\u0110\u1ed1i v\u1edbi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><b>Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7\u00a0<\/b>theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong th\u1eddi gian th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 doanh thu t\u1eeb th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng \u1edf Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 doanh thu t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m trong th\u1eddi gian s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<figure id=\"attachment_232331\" aria-describedby=\"caption-attachment-232331\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232331 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/tndn-mien-thue-nghien-cuu-khoa-hoc.jpg\" alt=\"\u0110\u1ed1i v\u1edbi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc\" width=\"680\" height=\"346\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/tndn-mien-thue-nghien-cuu-khoa-hoc.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/tndn-mien-thue-nghien-cuu-khoa-hoc-300x153.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232331\" class=\"wp-caption-text\"><em>Mi\u1ec5n thu\u1ebf TNDN t\u1eeb thu nh\u1eadp khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7<\/em><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_DN_co_tu_30_tro_len_lao_dong_la_nguoi_khuyet_tat_nhiem_HIV\"><\/span>\u0110\u1ed1i v\u1edbi DN c\u00f3 t\u1eeb 30% tr\u1edf l\u00ean lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, nhi\u1ec5m HIV<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p c\u00f3 s\u1ed1 lao \u0111\u1ed9ng<\/b>\u00a0<b>l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n ma t\u00fay, ng\u01b0\u1eddi nhi\u1ec5m HIV b\u00ecnh qu\u00e2n trong n\u0103m chi\u1ebfm t\u1eeb 30% tr\u1edf l\u00ean trong t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m c\u1ee7a doanh nghi\u1ec7p.<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n\u00a0\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u00a0l\u00e0 doanh nghi\u1ec7p c\u00f3 s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m t\u1eeb 20 ng\u01b0\u1eddi tr\u1edf l\u00ean, kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf tr\u00ean\u00a0ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt (bao g\u1ed3m c\u1ea3 th\u01b0\u01a1ng binh, b\u1ec7nh binh) ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan y t\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi sau cai nghi\u1ec7n ma t\u00fay ph\u1ea3i c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u00e0n th\u00e0nh cai nghi\u1ec7n c\u1ee7a c\u00e1c c\u01a1 s\u1edf cai nghi\u1ec7n ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3th\u1ea9m quy\u1ec1n\u00a0li\u00ean quan.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u2013 \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi nhi\u1ec5m HIV ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan y t\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi nhi\u1ec5m HIV.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_day_nghe_cho_nguoi_khuyet_tat_nguoi_cai_nghien\"><\/span>\u0110\u1ed1i v\u1edbi d\u1ea1y ngh\u1ec1 cho ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi cai nghi\u1ec7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><b>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i, ng\u01b0\u1eddi \u0111ang cai nghi\u1ec7n, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS.<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf d\u1ea1y ngh\u1ec1 c\u00f3 c\u1ea3 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c th\u00ec ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 h\u1ecdc vi\u00ean l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i, ng\u01b0\u1eddi \u0111ang cai nghi\u1ec7n, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS trong t\u1ed5ng s\u1ed1 h\u1ecdc vi\u00ean.<\/span><\/p>\n<figure id=\"attachment_232332\" aria-describedby=\"caption-attachment-232332\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232332 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/tndn-mien-thue-dan-toc-thieu-so.jpg\" alt=\"Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt\" width=\"680\" height=\"430\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/tndn-mien-thue-dan-toc-thieu-so.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/tndn-mien-thue-dan-toc-thieu-so-300x190.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232332\" class=\"wp-caption-text\"><em>Mi\u1ec5n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt<\/em><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_khoan_tai_tro_cho_giao_duc_van_hoa%E2%80%A6\"><\/span>\u0110\u1ed1i v\u1edbi kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, v\u0103n ho\u00e1&#8230;<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><b>Kho\u1ea3n t\u00e0i tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, nghi\u00ean c\u1ee9u khoa h\u1ecdc, v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/b><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p\u00a0doanh nghi\u1ec7p\u00a0nh\u1eadn t\u00e0i tr\u1ee3 s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 tr\u00ean th\u00ec doanh nghi\u1ec7p\u00a0nh\u1eadn t\u00e0i tr\u1ee3 ph\u1ea3i t\u00ednh n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean ph\u1ea7n s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch trong k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p\u00a0nh\u1eadn t\u00e0i tr\u1ee3\u00a0ph\u1ea3i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n th\u1ed1ng k\u00ea.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_thu_nhap_tu_hoat_dong_gop_von_mua_co_phan\"><\/span>\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><b>Thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc<\/b>, sau khi b\u00ean nh\u1eadn g\u00f3p v\u1ed1n, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, li\u00ean doanh, li\u00ean k\u1ebft \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn g\u00f3p v\u1ed1n, ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, b\u00ean li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n<blockquote><p><span style=\"text-decoration: underline; font-size: 85%;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5:\u00a0<\/span><\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\">Doanh nghi\u1ec7p B nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p A. Thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a doanh nghi\u1ec7p A trong doanh nghi\u1ec7p B l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 85%;\"><em>Tr\u01b0\u1eddng h\u1ee3p 1:<\/em>\u00a0Doanh nghi\u1ec7p B kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 doanh nghi\u1ec7p B \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 kho\u1ea3n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n l\u00e0 78 tri\u1ec7u \u0111\u1ed3ng [(100 tri\u1ec7u \u2013 (100 tri\u1ec7u x 22%)], doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi 78 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/span><\/li>\n<li><span style=\"font-size: 85%;\"><em style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p 2:<\/em><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">\u00a0Doanh nghi\u1ec7p B \u0111\u01b0\u1ee3c gi\u1ea3m 50% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p v\u00e0 doanh nghi\u1ec7p B \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 kho\u1ea3n thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c theo s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n l\u00e0 89 tri\u1ec7u \u0111\u1ed3ng [100 tri\u1ec7u \u2013 (100 tri\u1ec7u x 22% x 50%)], doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi 89 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/span><\/span><\/li>\n<li><span style=\"font-size: 85%;\"><em style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p<\/em><em style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">\u00a03:<\/em><span style=\"font-family: arial, helvetica, sans-serif; color: #555555;\">\u00a0Doanh nghi\u1ec7p B \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec thu nh\u1eadp m\u00e0 doanh nghi\u1ec7p A nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng, doanh nghi\u1ec7p A \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng n\u00e0y.<\/span><\/span><\/li>\n<\/ul>\n<\/blockquote>\n<figure id=\"attachment_232333\" aria-describedby=\"caption-attachment-232333\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-232333\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/TNDN-MIEN-THUE-HOP-TAC-KINH-DOANH.jpg\" alt=\"Thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc\" width=\"680\" height=\"295\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/TNDN-MIEN-THUE-HOP-TAC-KINH-DOANH.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/TNDN-MIEN-THUE-HOP-TAC-KINH-DOANH-300x130.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232333\" class=\"wp-caption-text\">Thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_khoan_thu_nhap_tu_thuc_hien_nhiem_vu_Nha_nuoc_giao\"><\/span>\u0110\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><b>Thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao<\/b>\u00a0c\u1ee7a Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng cho ng\u01b0\u1eddi ngh\u00e8o v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00e1c c\u1ee7a Ng\u00e2n h\u00e0ng ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i; thu nh\u1eadp c\u1ee7a C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu do th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh Nh\u00e0 n\u01b0\u1edbc: Qu\u1ef9 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c B\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi, Qu\u1ef9 B\u1ea3o hi\u1ec3m Y t\u1ebf, Qu\u1ef9 h\u1ed7 tr\u1ee3 h\u1ecdc ngh\u1ec1, Qu\u1ef9 h\u1ed7 tr\u1ee3 vi\u1ec7c l\u00e0m ngo\u00e0i n\u01b0\u1edbc thu\u1ed9c B\u1ed9 Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i, Qu\u1ef9 h\u1ed7 tr\u1ee3 n\u00f4ng d\u00e2n, Qu\u1ef9 tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd Vi\u1ec7t Nam, Qu\u1ef9 vi\u1ec5n th\u00f4ng c\u00f4ng \u00edch, Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u1ecba ph\u01b0\u01a1ng, Qu\u1ef9 B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng Vi\u1ec7t Nam, Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n H\u1ee3p t\u00e1c x\u00e3, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u1ee5 n\u1eef ngh\u00e8o, Qu\u1ef9 b\u1ea3o h\u1ed9 c\u00f4ng d\u00e2n v\u00e0 ph\u00e1p nh\u00e2n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, Qu\u1ef9 ph\u00e1t tri\u1ec3n nh\u00e0, Qu\u1ef9 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 qu\u1ed1c gia, Qu\u1ef9 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 qu\u1ed1c gia, Qu\u1ef9 h\u1ed7 tr\u1ee3 v\u1ed1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u00e8o t\u1ef1 t\u1ea1o vi\u1ec7c l\u00e0m, thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t v\u00e0 qu\u1ef9 kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn do Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ho\u1eb7c quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb ph\u00e1t sinh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu do th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_phan_thu_nhap_khong_chia\"><\/span>\u0110\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u00e1c c\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c (bao g\u1ed3m c\u1ea3 V\u0103n ph\u00f2ng gi\u00e1m \u0111\u1ecbnh t\u01b0 ph\u00e1p) \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c. Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng c\u00e1c ng\u00e0nh ngh\u1ec1, ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c kh\u00f4ng thu\u1ed9c l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c \u2013 \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ee7a h\u1ee3p t\u00e1c x\u00e3.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%; color: #555555;\">Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia \u0111\u1ec3 l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chia ho\u1eb7c chi sai m\u1ee5c \u0111\u00edch s\u1ebd b\u1ecb truy thu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1ee9c thu\u1ebf su\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m chia ho\u1eb7c chi sai m\u1ee5c \u0111\u00edch v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_thu_nhap_tu_chuyen_nhuong_chung_chi_giam_phat_thai\"><\/span>\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><b>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs)\u00a0<\/b>l\u1ea7n \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i; c\u00e1c l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng ti\u1ebfp theo n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu nh\u1eadp\u00a0n\u00e0y\u00a0\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o khi b\u00e1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 m\u00f4i tr\u01b0\u1eddng x\u00e1c nh\u1eadn theo quy \u0111\u1ecbnh.<\/span><\/p>\n<figure id=\"attachment_232334\" aria-describedby=\"caption-attachment-232334\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-232334 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/mien-thue-tndn-giam-khi-thai.jpg\" alt=\"\u0110\u1ed1i v\u1edbi Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i\" width=\"680\" height=\"298\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/mien-thue-tndn-giam-khi-thai.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/mien-thue-tndn-giam-khi-thai-300x131.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232334\" class=\"wp-caption-text\"><em>Mi\u1ec5n thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i<\/em><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_thu_nhap_tu_chuyen_giao_cong_nghe\"><\/span>\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7\u00a0thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doi_voi_thu_nhap_cua_van_phong_thua_phat_lai\"><\/span>\u0110\u1edbi v\u1edbi thu nh\u1eadp c\u1ee7a v\u0103n ph\u00f2ng th\u1eeba ph\u00e1t l\u1ea1i<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu nh\u1eadp c\u1ee7a v\u0103n ph\u00f2ng th\u1eeba ph\u00e1t l\u1ea1i (tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng th\u1eeba ph\u00e1t l\u1ea1i)trong th\u1eddi gian th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thi h\u00e0nh \u00e1n d\u00e2n s\u1ef1.<\/span><\/p>\n<div class=\"blog-share text-center\">\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Thue_suat_thue_thu_nhap_doanh_nghiep_hien_nay\"><\/span>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n nay<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Hi\u1ec7n t\u1ea1i, thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u00e0y\u00a0bao g\u1ed3m 02 m\u1ee9c, \u0111\u00f3 l\u00e0:<\/span><\/p>\n<h3 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Muc_thue_suat_20\"><\/span>M\u1ee9c thu\u1ebf su\u1ea5t 20%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c doanh nghi\u1ec7p (k\u1ebf t\u1eeb ng\u00e0y 01\/01\/2016), tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng\u00a0thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i\u00a0v\u00e0 c\u00e1c quy \u0111\u1ecbnh\u00a0ph\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 32% \u0111\u1ebfn 50% sau \u0111\u00e2y.<\/span><\/p>\n<h3 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"Muc_thue_suat_tu_32_den_50\"><\/span>M\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 32% \u0111\u1ebfn 50%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed\u00a0ph\u1ea3i g\u1eedi h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ebfn B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. C\u0103n c\u1ee9 v\u00e0o v\u1ecb tr\u00ed khai th\u00e1c, \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c v\u00e0 tr\u1eef l\u01b0\u1ee3ng m\u1ecf, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 s\u1ebd quy\u1ebft \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 cho t\u1eebng d\u1ef1 \u00e1n, t\u1eebng c\u01a1 s\u1edf kinh doanh.<\/span><\/p>\n<ul style=\"text-align: left;\">\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>Thu\u1ebf su\u1ea5t 40%:\u00a0<\/strong>\u00a0\u00c1p d\u1ee5ng v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao tr\u1edf l\u00ean \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n\u00a0thu\u1ed9c Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ban h\u00e0nh k\u00e8m theo\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\"><strong>Thu\u1ebf su\u1ea5t 50%:<\/strong>\u00a0\u00c1p d\u1ee5ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c c\u00e1c m\u1ecf t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm nh\u01b0 b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, wonfram, antimoan, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm tr\u1eeb d\u1ea7u kh\u00ed.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: left;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 105%;\">Tr\u00ean \u0111\u00e2y k\u1ebf to\u00e1n Gtax \u0111\u00e3 gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n b\u00e0i vi\u1ebft v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf TNDN<strong>,\u00a0<\/strong>\u0111\u1ec3 tr\u00e1nh sai s\u00f3t khi th\u1ef1c hi\u1ec7n thu\u1ebf TNDN ch\u00fang t\u00f4i khuy\u00ean B\u1ea1n n\u00ean s\u1eed d\u1ee5ng\u00a0<a href=\"https:\/\/gtax.vn\/ke-toan-tron-goi\/\" target=\"_blank\" rel=\"noopener\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a>\u00a0&amp; quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i. M\u1ecdi chi ti\u1ebft xin vui l\u00f2ng li\u00ean h\u1ec7:<\/span><\/p>\n<p style=\"text-align: left;\">C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/p>\n<ul>\n<li style=\"text-align: left;\">Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li style=\"text-align: left;\">CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li style=\"text-align: left;\">CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li style=\"text-align: left;\">TEL: (028) 2221 6789<\/li>\n<li style=\"text-align: left;\">WEB:\u00a0<a href=\"https:\/\/gtax.vn\/\">https:\/\/gtax.vn<\/a><\/li>\n<li style=\"text-align: left;\">Fanpage:\u00a0<a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Gtax chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc\u00a012 kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN (thu nh\u1eadp doanh nghi\u1ec7p), chi ti\u1ebft nh\u01b0 sau: Nh\u1eefng kho\u1ea3n thu nh\u1eadp mi\u1ec5n thu\u1ebf TNDN bao g\u1ed3m: \u0110\u1ed1i v\u1edbi l\u0129nh v\u1ef1c n\u00f4ng l\u00e2m ng\u01b0 nghi\u1ec7p Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n, s\u1ea3n xu\u1ea5t [&#8230;]\n","protected":false},"author":1,"featured_media":232331,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[497],"tags":[840,837],"class_list":["post-232328","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-khai-bao-thue-tndn","tag-mien-thue-tndn","tag-thue-tndn"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232328"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=232328"}],"version-history":[{"count":7,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232328\/revisions"}],"predecessor-version":[{"id":232888,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232328\/revisions\/232888"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232331"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}