{"id":4498,"date":"2025-10-12T22:32:53","date_gmt":"2025-10-12T15:32:53","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/luat-71-2014-qh13-quoc-hoi\/"},"modified":"2025-10-12T22:33:03","modified_gmt":"2025-10-12T15:33:03","slug":"luat-71-2014-qh13-quoc-hoi","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/luat-71-2014-qh13-quoc-hoi\/","title":{"rendered":"Lu\u1eadt 71\/2014\/QH13 Qu\u1ed1c h\u1ed9i"},"content":{"rendered":"\n\t\t

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V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/h4>\n\t\t\t
T\u00f3m t\u1eaft n\u1ed9i dung<\/span><\/a><\/li>\n
N\u1ed9i dung<\/span><\/a><\/li>\n
Ti\u1ebfng Anh (English)<\/span><\/a><\/li>\n
V\u0103n b\u1ea3n g\u1ed1c\/PDF<\/span><\/a><\/li>\n
L\u01b0\u1ee3c \u0111\u1ed3<\/span><\/a><\/li>\n
Li\u00ean quan hi\u1ec7u l\u1ef1c<\/span><\/a><\/li>\n
Li\u00ean quan n\u1ed9i dung<\/span><\/a><\/li>\n
T\u1ea3i v\u1ec1<\/span><\/a><\/li><\/ul>
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Lu\u1eadt s\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf 2014 s\u1ed1 71\/2014\/QH13 \u00e1p d\u1ee5ng 2024<\/span><\/h1>\n
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S\u1ed1 hi\u1ec7u:<\/b> <\/td>\n 71\/2014\/QH13 <\/td>\n <\/td>\n Lo\u1ea1i v\u0103n b\u1ea3n:<\/b> <\/td>\n Lu\u1eadt <\/td>\n<\/tr>\n
N\u01a1i ban h\u00e0nh:<\/b> <\/td>\n Qu\u1ed1c h\u1ed9i <\/td>\n <\/td>\n Ng\u01b0\u1eddi k\u00fd:<\/b> <\/td>\n Nguy\u1ec5n Sinh H\u00f9ng <\/td>\n<\/tr>\n
Ng\u00e0y ban h\u00e0nh:<\/b> <\/td>\n 26\/11\/2014 <\/td>\n <\/td>\n Ng\u00e0y hi\u1ec7u l\u1ef1c:<\/b> <\/td>\n 01\/01\/2015 <\/td>\n<\/tr>\n
Ng\u00e0y c\u00f4ng b\u00e1o:<\/b> <\/td>\n 30\/12\/2014 <\/td>\n <\/td>\n S\u1ed1 c\u00f4ng b\u00e1o:<\/b> <\/td>\n T\u1eeb s\u1ed1 1173 \u0111\u1ebfn s\u1ed1 1174 <\/td>\n<\/tr>\n
<\/td>\n T\u00ecnh tr\u1ea1ng:<\/b> <\/td>\n C\u00f2n hi\u1ec7u l\u1ef1c <\/td>\n<\/tr>\n<\/table>\n
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\u0110\u00e3 c\u1eadp nh\u1eadt Lu\u1eadt v\u1ec1 thu\u1ebf s\u1eeda \u0111\u1ed5i 2014<\/h2>\n
Th\u01b0 Vi\u1ec7n Ph\u00e1p Lu\u1eadt \u0111\u00e3 c\u1eadp nh\u1eadt Lu\u1eadt v\u1ec1 thu\u1ebf s\u1eeda \u0111\u1ed5i 2014<\/a>, theo \u0111\u00f3 c\u00f3 nh\u1eefng \u0111i\u1ec3m m\u1edbi n\u1ed5i b\u1eadt sau:<\/b><\/p>\n
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Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/strong> D\u1ee1 b\u1ecf tr\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi, ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb, h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, h\u1ed7 tr\u1ee3 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh 15% cho doanh nghi\u1ec7p.<\/p>\n
Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: <\/strong>Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng kh\u00f4ng thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n
Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/strong> Chuy\u1ec3n m\u1eb7t h\u00e0ng ph\u00e2n b\u00f3n; th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p t\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf su\u1ea5t 5% sang \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf. <\/p>\n
Qu\u1ea3n l\u00fd thu\u1ebf:<\/strong> B\u1ecf quy \u0111\u1ecbnh ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf 0.07%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p v\u01b0\u1ee3t qu\u00e1 90 ng\u00e0y v\u00e0 gi\u1eef nguy\u00ean m\u1ee9c ph\u1ea1t ch\u1eadm n\u1ed9p 0.05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/p>\n
Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2015. <\/p><\/div>\n
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QU\u1ed0C H\u1ed8I
——–<\/b><\/div>\n<\/td>\n
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C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
—————<\/b><\/div>\n<\/td>\n<\/tr>\n
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Lu\u1eadt s\u1ed1: 71\/2014\/QH13<\/div>\n<\/td>\n
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H\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014<\/span><\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
\u00a0<\/b><\/p>\n
LU\u1eacT<\/span><\/b><\/a><\/div>\nS\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A C\u00c1C LU\u1eacT V\u1ec0 THU\u1ebe<\/a><\/div>\n
C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam<\/a>;<\/i><\/p>\n
Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12<\/a> \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 32\/2013\/QH13<\/a>, Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u00f4\u0301 04\/2007\/QH12<\/a> \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13<\/a>, Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u00f4\u0301 13\/2008\/QH12<\/a> \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13<\/a>, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12<\/a>, Lu\u1eadt thu\u1ebf t\u00e0i nguy\u00ean s\u1ed1 45\/2009\/QH12<\/a>, Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u00f4\u0301 78\/2006\/QH11<\/a> \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13<\/a>, Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 45\/2005\/QH11<\/a>, Lu\u1eadt h\u1ea3i quan s\u1ed1 54\/2013\/QH13<\/a>.<\/i><\/p>\n
\u0110i\u1ec1u 1<\/b><\/a><\/p>\n
S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 32\/2013\/QH13.<\/a><\/p>\n
1. S\u1eeda \u0111\u1ed5i <\/a>\u00a0 kho\u1ea3n 2 \u0110i\u1ec1u 3<\/a> nh\u01b0 sau:<\/a><\/p>\n
\u201c2. Thu nh\u1eadp kh\u00e1c bao g\u1ed3m: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng <\/i>quy\u1ec1n g\u00f3p v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, k\u1ec3 c\u1ea3 thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea, thanh l\u00fd t\u00e0i s\u1ea3n, trong \u0111\u00f3 c\u00f3 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1; thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7; kho\u1ea3n thu t\u1eeb n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 xo\u00e1 nay \u0111\u00f2i \u0111\u01b0\u1ee3c; kho\u1ea3n thu t\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7; kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/p>\n
Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n ph\u1ea7n thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p v\u1ec1 Vi\u1ec7t Nam th\u00ec \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc ma\u0300 Vi\u00ea\u0323t Nam \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh; \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc ma\u0300 Vi\u00ea\u0323t Nam ch\u01b0a k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec tr\u01b0\u1eddng h\u1ee3p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf c\u00e1c n\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p chuy\u1ec3n v\u1ec1 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ea5p h\u01a1n th\u00ec thu ph\u1ea7n ch\u00eanh l\u1ec7ch so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a> c\u1ee7a Vi\u1ec7t Nam.\u201d.<\/p>\n
2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/a>\u00a0 kho\u1ea3n 1 \u0110i\u1ec1u 4<\/a> nh\u01b0 sau:<\/a><\/p>\n
\u201c1<\/span>. <\/span>T<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1eadp <\/span>t<\/span>\u1eeb <\/span>t<\/span>r\u1ed3n<\/span>g <\/span>t<\/span>r<\/span>\u1ecdt<\/span>, <\/span>c<\/span>h<\/span>\u0103<\/span>n <\/span>n<\/span>u\u00f4<\/span>i<\/span>, <\/span>n<\/span>u<\/span>\u00f4<\/span>i <\/span>t<\/span>r<\/span>\u1ed3<\/span>n<\/span>g, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, <\/span>t<\/span>h\u1ee7<\/span>y <\/span>s<\/span>\u1ea3n<\/span>, <\/span>s<\/span>\u1ea3n <\/span>x<\/span>u<\/span>\u1ea5t <\/span>m<\/span>u\u1ed1<\/span>i c\u1ee7<\/span>a <\/span>h<\/span>\u1ee3p <\/span>t<\/span>\u00e1<\/span>c <\/span>x<\/span>\u00e3<\/span>; <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>c<\/span>\u1ee7<\/span>a <\/span>h<\/span>\u1ee3p <\/span>t<\/span>\u00e1<\/span>c <\/span>x<\/span>\u00e3 <\/span>h<\/span>o<\/span>\u1ea1t <\/span>\u0111<\/span>\u1ed9n<\/span>g <\/span>t<\/span>ron<\/span>g <\/span>l<\/span>\u0129n<\/span>h <\/span>v\u1ef1<\/span>c <\/span>n<\/span>\u00f4<\/span>n<\/span>g <\/span>ng<\/span>hi<\/span>\u1ec7<\/span>p<\/span>, l<\/span>\u00e2m nghi<\/span>\u1ec7<\/span>p<\/span>, <\/span>n<\/span>g<\/span>\u01b0 <\/span>n<\/span>g<\/span>hi<\/span>\u1ec7p<\/span>, <\/span>d<\/span>i<\/span>\u00eam ngh<\/span>i<\/span>\u1ec7p <\/span>\u1edf <\/span>\u0111<\/span>\u1ecb<\/span>a <\/span>b<\/span>\u00e0n <\/span>c<\/span>\u00f3 <\/span>\u0111i\u1ec1u<\/span> <\/span>k<\/span>i<\/span>\u1ec7n <\/span>k<\/span>in<\/span>h <\/span>t<\/span>\u1ebf <\/span>– <\/span>x<\/span>\u00e3 <\/span>h<\/span>\u1ed9<\/span>i <\/span>k<\/span>h<\/span>\u00f3 <\/span>k<\/span>h<\/span>\u0103n <\/span>h<\/span>o<\/span>\u1eb7c <\/span>\u1edf <\/span>\u0111<\/span>\u1ecb<\/span>a <\/span>b<\/span>\u00e0<\/span>n <\/span>c\u00f3 <\/span>\u0111i\u1ec1u<\/span> <\/span>k<\/span>i<\/span>\u1ec7<\/span>n <\/span>k<\/span>i<\/span>n<\/span>h <\/span>t<\/span>\u1ebf <\/span>– <\/span>x<\/span>\u00e3 <\/span>h\u1ed9<\/span>i <\/span>\u0111<\/span>\u1eb7c <\/span>b<\/span>i<\/span>\u1ec7<\/span>t <\/span>k<\/span>h<\/span>\u00f3 <\/span>k<\/span>h<\/span>\u0103<\/span>n<\/span>; <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p c\u1ee7<\/span>a <\/span>d<\/span>o<\/span>an<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p <\/span>t<\/span>\u1eeb <\/span>t<\/span>r\u1ed3n<\/span>g <\/span>t<\/span>r\u1ecd<\/span>t<\/span>, <\/span>c<\/span>h<\/span>\u0103<\/span>n <\/span>nu<\/span>\u00f4i<\/span>, <\/span>n<\/span>u\u00f4<\/span>i <\/span>t<\/span>r\u1ed3n<\/span>g, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, <\/span>th<\/span>\u1ee7<\/span>y <\/span>s<\/span>\u1ea3n <\/span>\u1edf <\/span>\u0111<\/span>\u1ecb<\/span>a <\/span>b<\/span>\u00e0<\/span>n <\/span>c<\/span>\u00f3 <\/span>\u0111i\u1ec1u<\/span> ki<\/span>\u1ec7<\/span>n <\/span>k<\/span>in<\/span>h <\/span>t\u1ebf <\/span>– <\/span>x<\/span>\u00e3 h<\/span>\u1ed9<\/span>i <\/span>\u0111\u1eb7c <\/span>bi<\/span>\u1ec7<\/span>t <\/span>k<\/span>h<\/span>\u00f3 <\/span>k<\/span>h<\/span>\u0103<\/span>n<\/span>; <\/span>t<\/span>h<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>t\u1eeb h<\/span>o<\/span>\u1ea1<\/span>t <\/span>\u0111<\/span>\u1ed9<\/span>n<\/span>g <\/span>\u0111<\/span>\u00e1n<\/span>h <\/span>b\u1eaf<\/span>t <\/span>h<\/span>\u1ea3i <\/span>s<\/span>\u1ea3n.\u201d.<\/span><\/p>\n
3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/a>\u00a0 \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 9<\/a> nh\u01b0 sau:<\/a><\/p>\n
\u201ca) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p; kho\u1ea3n chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;\u201d.<\/p>\n
4. B\u00e3i b\u1ecf<\/a> \u0111i\u1ec3m m kho\u1ea3n 2 \u0110i\u1ec1u 9<\/a>.<\/p>\n
5. B\u1ed5 sung \u0111i\u1ec3m \u0111 v\u00e0 \u0111i\u1ec3m e v\u00e0o <\/a>\u00a0 kho\u1ea3n 1 \u0110i\u1ec1u 13<\/a> nh\u01b0 sau:<\/a><\/p>\n
\u201c\u0111) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi <\/span>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
– S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao<\/a>;<\/p>\n
– 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 – may; da – gi\u1ea7y; \u0111i\u1ec7n t\u1eed – 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 th\u00e1ng 01 n\u0103m 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
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
e) 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 <\/span>ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t <\/span>v\u00e0 d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n,<\/span> c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u <\/span>m\u01b0\u1eddi hai <\/span>ngh\u00ecn t\u1ef7 \u0111\u1ed3ng<\/span>, s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt <\/a><\/span>c\u00f4ng ngh\u1ec7 cao, Lu\u1eadt khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/a>, <\/b><\/i><\/span>th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n <\/span>t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd kh\u00f4ng qu\u00e1 <\/span>5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 <\/span>theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span>\u201d.<\/p>\n
6. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/a>\u00a0 \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 13<\/a> nh\u01b0 sau:<\/a><\/p>\n
\u201cd) Th<\/span>u n<\/span>h<\/span>\u1ead<\/span>p c\u1ee7<\/span>a do<\/span>an<\/span>h n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p t<\/span>\u1eeb<\/span>: t<\/span>r<\/span>\u1ed3<\/span>ng<\/span>, ch<\/span>\u0103m s\u00f3<\/span>c<\/span>, b<\/span>\u1ea3o v<\/span>\u1ec7 r\u1eeb<\/span>n<\/span>g<\/span>; nu<\/span>\u00f4<\/span>i t<\/span>r\u1ed3n<\/span>g, ch\u1ebf bi\u1ebfn <\/span>n<\/span>\u00f4n<\/span>g<\/span>, <\/span>th<\/span>\u1ee7<\/span>y <\/span>s<\/span>\u1ea3n <\/span>\u1edf <\/span>\u0111<\/span>\u1ecb<\/span>a <\/span>b<\/span>\u00e0<\/span>n <\/span>c\u00f3 <\/span>\u0111i\u1ec1u<\/span> <\/span>k<\/span>i<\/span>\u1ec7n <\/span>ki<\/span>n<\/span>h <\/span>t<\/span>\u1ebf <\/span>– <\/span>x<\/span>\u00e3 <\/span>h<\/span>\u1ed9<\/span>i <\/span>k<\/span>h<\/span>\u00f3 <\/span>k<\/span>h<\/span>\u0103<\/span>n<\/span>; 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 – xa\u0303 h\u00f4\u0323i kho\u0301 kh\u0103n; <\/span>s<\/span>\u1ea3n x<\/span>u<\/span>\u1ea5t<\/span>, <\/span>n<\/span>h<\/span>\u00e2n <\/span>v<\/span>\u00e0 <\/span>l<\/span>ai <\/span>t<\/span>\u1ea1<\/span>o <\/span>g<\/span>i<\/span>\u1ed1n<\/span>g <\/span>c\u00e2y <\/span>t<\/span>r<\/span>\u1ed3<\/span>n<\/span>g<\/span>, <\/span>v<\/span>\u1ead<\/span>t <\/span>n<\/span>u<\/span>\u00f4<\/span>i<\/span>; <\/span>s<\/span>\u1ea3n <\/span>x<\/span>u<\/span>\u1ea5<\/span>t<\/span>, <\/span>k<\/span>h<\/span>a<\/span>i <\/span>t<\/span>h<\/span>\u00e1c <\/span>v<\/span>\u00e0 <\/span>t<\/span>i<\/span>n<\/span>h <\/span>c<\/span>h<\/span>\u1ebf m<\/span>u\u1ed1<\/span>i<\/span>, <\/span>t<\/span>r\u1eeb <\/span>s<\/span>\u1ea3<\/span>n <\/span>x<\/span>u<\/span>\u1ea5t <\/span>m<\/span>u<\/span>\u1ed1<\/span>i <\/span>qu<\/span>y <\/span>\u0111<\/span>\u1ecbn<\/span>h <\/span>t<\/span>\u1ea1i <\/span>kho\u1ea3n<\/span> <\/span>1 <\/span>\u0110i\u1ec1u<\/span> <\/span>4 <\/span>c<\/span>\u1ee7<\/span>a <\/span>Lu\u1eadt<\/span> <\/span>n<\/span>\u00e0y<\/span>; <\/span>\u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>b<\/span>\u1ea3<\/span>o q<\/span>u<\/span>\u1ea3n <\/span>n<\/span>\u00f4n<\/span>g <\/span>s\u1ea3<\/span>n <\/span>s<\/span>au <\/span>t<\/span>h<\/span>u <\/span>h<\/span>o<\/span>\u1ea1c<\/span>h<\/span>, <\/span>b<\/span>\u1ea3<\/span>o <\/span>qu<\/span>\u1ea3<\/span>n <\/span>n<\/span>\u00f4<\/span>n<\/span>g <\/span>s<\/span>\u1ea3<\/span>n<\/span>, t<\/span>h\u1ee7<\/span>y <\/span>s\u1ea3n <\/span>v<\/span>\u00e0 t<\/span>h\u1ef1<\/span>c ph<\/span>\u1ea9m<\/span>;\u201d.<\/p>\n
7. B\u1ed5 sung kho\u1ea3n 3a v\u00e0o sau <\/a>\u00a0 kho\u1ea3n 3 \u0110i\u1ec1u 13<\/a> nh\u01b0 sau:<\/a><\/p>\n
\u201c3a. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% \u0111\u1ed1i v\u1edbi: thu nh\u1eadp c\u1ee7a <\/span>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 – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \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.\u201d.<\/p>\n
8. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/span><\/a>\u00a0<\/span>kho\u1ea3n 5 \u0110i\u1ec1u 13<\/a> nh\u01b0 sau:<\/a><\/span><\/p>\n
\u201c5. Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n
a) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t thu h\u00fat \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 c\u00f4ng ngh\u1ec7 cao thi\u0300 th\u01a1\u0300i gian a\u0301p du\u0323ng thu\u00ea\u0301 su\u00e2\u0301t \u01b0u \u0111a\u0303i co\u0301 th\u00ea\u0309 ke\u0301o da\u0300i th\u00eam nh\u01b0ng th\u01a1\u0300i gian ke\u0301o da\u0300i th\u00eam kh\u00f4ng qua\u0301 m\u01b0\u01a1\u0300i l\u0103m n\u0103m;<\/span><\/p>\n
b) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n <\/i><\/span>quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n
– S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a c\u00f3 kh\u1ea3 n\u0103ng c\u1ea1nh tranh to\u00e0n c\u1ea7u, doanh thu \u0111\u1ea1t tr\u00ean 20.000 t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau n\u0103m n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n
– S\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean 6.000 lao \u0111\u1ed9ng;<\/span><\/p>\n
– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c h\u1ea1 t\u1ea7ng kinh t\u1ebf k\u1ef9 thu\u1eadt, bao g\u1ed3m: <\/span>\u0111<\/span>\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng c\u1ea5p tho\u00e1t n\u01b0\u1edbc, c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng, s\u00e2n bay, nh\u00e0 ga, n\u0103ng l\u01b0\u1ee3ng m\u1edbi, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch, c\u00f4ng nghi\u1ec7p ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng, d\u1ef1 \u00e1n l\u1ecdc h\u00f3a d\u1ea7u.<\/span><\/p>\n
Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh k\u00e9o d\u00e0i th\u00eam <\/span>th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i <\/span>quy \u0111\u1ecbnh t\u1ea1i \u0111i\u00ea\u0309m n\u00e0y <\/span>nh\u01b0ng th\u1eddi gian k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 m\u01b0\u1eddi l\u0103m n\u0103m.\u201d.<\/span><\/p>\n
9. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/span><\/a>\u00a0<\/span>kho\u1ea3n 3 \u0110i\u1ec1u 2 Lu\u1eadt s\u1ed1 32\/2013\/QH13<\/a> nh\u01b0 sau:<\/a><\/span><\/p>\n
\u201c3. 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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p ho\u1eb7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i m\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span><\/p>\n
T<\/span>\u00ed<\/span>n<\/span>h <\/span>\u0111<\/span>\u1ebf<\/span>n <\/span>h<\/span>\u1ebf<\/span>t <\/span>k<\/span>\u1ef3 <\/span>t\u00ed<\/span>n<\/span>h <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>n<\/span>\u0103m <\/span>20<\/span>1<\/span>5<\/span>, <\/span>t<\/span>r\u01b0<\/span>\u1edd<\/span>n<\/span>g <\/span>h<\/span>\u1ee3<\/span>p <\/span>d<\/span>o<\/span>an<\/span>h <\/span>ng<\/span>hi<\/span>\u1ec7<\/span>p <\/span>c\u00f3 <\/span>d<\/span>\u1ef1 <\/span>\u00e1n \u0111<\/span>\u1ea7<\/span>u <\/span>t<\/span>\u01b0 <\/span>\u0111<\/span>a<\/span>n<\/span>g <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>\u00e1<\/span>p <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>t<\/span>h<\/span>u<\/span>\u1ebf <\/span>s<\/span>u<\/span>\u1ea5<\/span>t <\/span>\u01b0<\/span>u <\/span>\u0111<\/span>\u00e3i <\/span>20<\/span>% <\/span>q<\/span>u<\/span>y <\/span>\u0111<\/span>\u1ecb<\/span>n<\/span>h <\/span>t<\/span>\u1ea1<\/span>i <\/span>kho\u1ea3n<\/span> <\/span>3 <\/span>\u0110i\u1ec1u<\/span> <\/span>1<\/span>3 Lu\u1eadt<\/span> <\/span>t<\/span>hu<\/span>\u1ebf <\/span>th<\/span>u <\/span>n<\/span>h<\/span>\u1ead<\/span>p <\/span>d<\/span>o<\/span>a<\/span>n<\/span>h <\/span>n<\/span>g<\/span>h<\/span>i<\/span>\u1ec7<\/span>p s<\/span>\u1ed1 <\/span>1<\/span>4<\/span>\/2<\/span>0<\/span>08<\/span>\/<\/span>QH<\/span>1<\/span>2 <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>s<\/span>\u1eed<\/span>a <\/span>\u0111<\/span>\u1ed5<\/span>i<\/span>, <\/span>b<\/span>\u1ed5 <\/span>s<\/span>u<\/span>n<\/span>g <\/span>theo<\/span> <\/span>Lu\u1eadt<\/span> <\/span>s\u1ed1 32\/2013\/QH13<\/a> <\/span>t<\/span>h<\/span>\u00ec <\/span>k<\/span>\u1ec3 <\/span>t<\/span>\u1eeb <\/span>n<\/span>g<\/span>\u00e0y <\/span>0<\/span>1 <\/span>t<\/span>h<\/span>\u00e1n<\/span>g <\/span>0<\/span>1 <\/span>n<\/span>\u0103m <\/span>2<\/span>01<\/span>6 <\/span>\u0111<\/span>\u01b0<\/span>\u1ee3c <\/span>ch<\/span>u<\/span>y<\/span>\u1ec3n s<\/span>an<\/span>g <\/span>\u00e1<\/span>p <\/span>d<\/span>\u1ee5<\/span>n<\/span>g <\/span>m<\/span>\u1ee9<\/span>c th<\/span>u<\/span>\u1ebf s<\/span>u<\/span>\u1ea5<\/span>t <\/span>1<\/span>7<\/span>% <\/span>ch<\/span>o <\/span>th<\/span>\u1edd<\/span>i <\/span>gi<\/span>a<\/span>n <\/span>c<\/span>\u00f2<\/span>n <\/span>l<\/span>\u1ea1<\/span>i.\u201d<\/span>.<\/span><\/p>\n
\u0110i\u1ec1u 2<\/span><\/b><\/a><\/p>\n
S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13.<\/span><\/a><\/p>\n
1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/span><\/a>\u00a0<\/span>kho\u1ea3n 1 \u0110i\u1ec1u 3<\/a> nh\u01b0 sau:<\/a><\/span><\/p>\n
\u201c1. Thu nh\u1eadp t\u1eeb kinh doanh, bao g\u1ed3m:<\/span><\/p>\n
a) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;<\/span><\/p>\n
b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n
Thu nh\u1eadp t\u1eeb kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng.\u201d.<\/span><\/p>\n
2. S\u1eeda \u0111\u1ed5i<\/span><\/a> \u0111i\u1ec3m c kho\u1ea3n 6 \u0110i\u1ec1u 3<\/a> nh\u01b0 sau:<\/a><\/span><\/p>\n
\u201cc) Tr\u00fang th\u01b0\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c c\u00e1 c\u01b0\u1ee3c;\u201d.<\/span><\/p>\n
3. B\u1ed5 sung kho\u1ea3n 15 v\u00e0 kho\u1ea3n 16 v\u00e0o <\/span><\/a>\u00a0 \u0110i\u1ec1u 4<\/a> nh\u01b0 sau:<\/a><\/span><\/p>\n
\u201c15. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/span><\/p>\n
16. Thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u va\u0300 ca\u0301 nh\u00e2n la\u0300m vi\u00ea\u0323c tr\u00ean ta\u0300u t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n xa b\u1edd.\u201d.<\/span><\/p>\n
4. S\u1eeda \u0111\u1ed5i <\/span><\/a>\u00a0<\/span>\u0110i\u1ec1u 10<\/a> nh\u01b0 sau:<\/a><\/span><\/p>\n
\u201c\u0110i\u1ec1u 10. Thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh<\/b><\/span><\/a><\/p>\n
1. C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi t\u1eebng l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/a><\/p>\n
2. Doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n hoa h\u1ed3ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/span><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh doanh thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n
3. Thu\u1ebf su\u1ea5t:<\/span><\/a><\/p>\n <\/p>\n\n\n\n\n\n
<\/p>\n
a) <\/b>Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1: 0,5%;<\/span><\/p>\n<\/td>\n<\/tr>\n
<\/p>\n
b) D\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 2% .<\/span><\/p>\n<\/td>\n<\/tr>\n
<\/p>\n
Ri\u00eang ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p: 5%;<\/span><\/a><\/p>\n<\/td>\n<\/tr>\n
<\/p>\n
c) S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 1,5%;<\/span><\/p>\n<\/td>\n<\/tr>\n
<\/p>\n
d) Ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 1%.\u201d<\/span><\/p>\n<\/td>\n<\/tr>\n<\/table>\n
5. S\u1eeda \u0111\u1ed5i <\/span><\/a>\u00a0<\/span>\u0110i\u1ec1u 13<\/a> nh\u01b0 sau:<\/span><\/a><\/p>\n
\u201c\u0110i\u1ec1u 13. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/b><\/span><\/p>\n
1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/span><\/p>\n
\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n.<\/span><\/p>\n
2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n ho\u00e0n th\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n
Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.\u201d.<\/span><\/p>\n
6. S\u1eeda \u0111\u1ed5i <\/span><\/a>\u00a0<\/span>\u0110i\u1ec1u 14<\/a> nh\u01b0 sau<\/a>:<\/span><\/p>\n
\u201c\u0110i\u1ec1u 14. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><\/span><\/p>\n
1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n.<\/span><\/a><\/p>\n
2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/p>\n
3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.\u201d.<\/span><\/p>\n
7. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/span><\/a>\u00a0<\/span>kho\u1ea3n 2 \u0110i\u1ec1u 23<\/a> nh\u01b0 sau:<\/a><\/span><\/p>\n
\u201c2. Bi\u1ec3u thu\u1ebf to\u00e0n ph\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n <\/p>\n\n\n\n\n\n\n\n
<\/p>\n
Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/div>\n<\/td>\n
<\/p>\n
Thu\u1ebf su\u1ea5t (%)<\/span><\/div>\n<\/td>\n<\/tr>\n
<\/p>\n
a) Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/span><\/p>\n<\/td>\n
<\/p>\n
5<\/span><\/div>\n<\/td>\n<\/tr>\n
<\/p>\n
b) Thu nh\u1eadp t\u1eeb b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/span><\/p>\n<\/td>\n
<\/p>\n
5<\/span><\/div>\n<\/td>\n<\/tr>\n
<\/p>\n
c) Thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/span><\/p>\n<\/td>\n
<\/p>\n
10<\/span><\/div>\n<\/td>\n<\/tr>\n
<\/p>\n
d) Thu nh\u1eadp t\u1eeb th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/span><\/p>\n<\/td>\n
<\/p>\n
10<\/span><\/div>\n<\/td>\n<\/tr>\n
<\/p>\n
\u0111) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y<\/span><\/p>\n
Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y<\/span><\/a><\/p>\n<\/td>\n
<\/p>\n
20<\/span><\/div>\n

0,1<\/span><\/div>\n<\/td>\n<\/tr>\n
<\/p>\n
e) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/a><\/p>\n<\/td>\n
<\/p>\n
2<\/span><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
\u0110i\u1ec1u 3<\/span><\/b><\/a><\/p>\n
S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13.<\/span><\/a><\/p>\n
1. B\u1ed5 sung kho\u1ea3n 3a v\u00e0o sau <\/span><\/a>\u00a0<\/span>kho\u1ea3n 3 \u0110i\u1ec1u 5<\/a> nh\u01b0 sau<\/span><\/a>:<\/span><\/p>\n
\u201c3a. Ph\u00e2n b\u00f3n; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p; <\/b>t\u00e0u <\/b>\u0111\u00e1nh <\/b>b\u1eaft xa b\u1edd; th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m v\u00e0 th\u1ee9c \u0103n cho v\u1eadt nu\u00f4i kh\u00e1c;\u201d.<\/span><\/p>\n
2. S\u1eeda \u0111\u1ed5i <\/span><\/a>\u00a0<\/span>\u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 8<\/a> nh\u01b0 sau:<\/a><\/span><\/p>\n
\u201cb) Qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n; thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh v\u00e0 ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng;\u201d.<\/span><\/p>\n
3. B\u00e3i b\u1ecf<\/a> \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m k kho\u1ea3n 2 \u0110i\u1ec1u 8<\/span><\/a>.<\/span><\/p>\n
\u0110i\u1ec1u 4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf t\u00e0i nguy\u00ean s\u1ed1 45\/2009\/QH12<\/span><\/b><\/a><\/p>\n
1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/span><\/a>\u00a0<\/span>kho\u1ea3n 7 \u0110i\u1ec1u 2<\/a> nh\u01b0 sau:<\/a><\/span><\/p>\n
\u201c7. N\u01b0\u1edbc thi\u00ean nhi\u00ean, bao g\u1ed3m n\u01b0\u1edbc m\u1eb7t v\u00e0 n\u01b0\u1edbc d\u01b0\u1edbi \u0111\u1ea5t, tr\u1eeb n\u01b0\u1edbc thi\u00ean nhi\u00ean d\u00f9ng cho n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p.\u201d.<\/span><\/p>\n
2. S\u1eeda \u0111\u1ed5i<\/span><\/a> kho\u1ea3n 5 \u0110i\u1ec1u 9<\/a> nh\u01b0 sau:<\/a><\/span><\/p>\n
\u201c5. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi n\u01b0\u1edbc thi\u00ean nhi\u00ean do h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n khai th\u00e1c ph\u1ee5c v\u1ee5 sinh ho\u1ea1t.\u201d.<\/span><\/p>\n
\u0110i\u1ec1u 5<\/span><\/b><\/a><\/p>\n
S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13.<\/span><\/a><\/p>\n
1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c <\/span><\/a>\u00a0<\/span>kho\u1ea3n 1, khoa\u0309n 1a v\u00e0 khoa\u0309n 6 \u0110i\u1ec1u 31<\/a> nh\u01b0 sau<\/a>:<\/p>\n
\u201c1. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i thu\u1ebf khai v\u00e0 n\u1ed9p theo th\u00e1ng l\u00e0 T\u1edd khai thu\u1ebf th\u00e1ng;<\/p>\n
1a. H\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf khai v\u00e0 n\u1ed9p theo qu\u00fd l\u00e0 T\u1edd khai thu\u1ebf qu\u00fd;\u201d.<\/p>\n
\u201c6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh lo\u1ea1i thu\u1ebf khai theo th\u00e1ng, khai theo qu\u00fd, khai theo n\u0103m, khai t\u1ea1m t\u00ednh theo qu\u00fd, khai theo t\u1eebng l\u1ea7n ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf, khai quy\u1ebft to\u00e1n thu\u1ebf; ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 khai thu\u1ebf theo qu\u00fd v\u00e0 h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.\u201d.<\/a><\/p>\n
2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/a>\u00a0 \u0110i\u1ec1u 43<\/a> nh\u01b0 sau:<\/a><\/p>\n
\u201c\u0110i\u1ec1u 43. \u0110\u1ed3ng ti\u1ec1n x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/b><\/p>\n
Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/p>\n
Chi\u0301nh phu\u0309 quy \u0111i\u0323nh chi ti\u00ea\u0301t va\u0300 h\u01b0\u01a1\u0301ng d\u00e2\u0303n thi ha\u0300nh \u0110i\u00ea\u0300u na\u0300y.\u201d.<\/p>\n
3. B\u1ed5 sung kho\u1ea3n 11 v\u00e0o <\/a>\u00a0 \u0110i\u1ec1u 7<\/a> nh\u01b0 sau:<\/a><\/p>\n
\u201c11. C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf v\u00e0 \u0111i\u1ec1u ki\u1ec7n trang b\u1ecb c\u00f4ng ngh\u1ec7 th\u00f4ng tin, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb trong h\u1ed3 s\u01a1 khai, n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf kh\u00e1c m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u00e3 c\u00f3.\u201d.<\/p>\n
4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung <\/a>\u00a0 kho\u1ea3n 1 \u0110i\u1ec1u 106<\/a> nh\u01b0 sau<\/span><\/a>:<\/span><\/p>\n
\u201c1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/i><\/span><\/p>\n
Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf cung \u1ee9ng h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ngu\u00f4\u0300n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n n\u00ean kh\u00f4ng n\u1ed9p k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n thu\u1ebf d\u1eabn \u0111\u1ebfn n\u1ee3 thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n ph\u00e1t sinh trong th\u1eddi gian ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n.\u201d.<\/span><\/p>\n
\u0110i\u1ec1u 6. \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/span><\/b><\/a><\/p>\n
1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/a><\/p>\n
2. B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 khi x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf, thu nh\u1eadp t\u00ednh thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i:<\/span><\/a><\/p>\n
a) \u0110i\u1ec1u 8 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 9 cu\u0309a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 32\/2013\/QH13<\/a>;<\/span><\/p>\n
b) <\/span>Kho\u1ea3n 1 \u0110i\u1ec1u 6 cu\u0309a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13<\/a>;<\/span><\/p>\n
c) <\/span>Kho\u1ea3n 3 \u0110i\u1ec1u 7 cu\u0309a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13<\/a>;<\/span><\/p>\n
d) \u0110i\u00ea\u0300u 6 cu\u0309a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12<\/a>;<\/span><\/p>\n
\u0111) Kho\u1ea3n 3 \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 14 cu\u0309a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 45\/2005\/QH11<\/a>;<\/span><\/p>\n
e) Kho\u1ea3n 4 \u0110i\u1ec1u 86 cu\u0309a Lu\u1eadt h\u1ea3i quan s\u1ed1 54\/2013\/QH13<\/a>.<\/span><\/p>\n
3. B\u00e3i b\u1ecf<\/a> \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 49 cu\u0309a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13<\/a>.<\/span><\/p>\n
4. B\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh t\u1ea1i<\/a> kho\u1ea3n 1 \u0110i\u1ec1u 19, kho\u1ea3n 1 \u0110i\u1ec1u 20 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 21cu\u0309a Lu\u1eadt thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13<\/a>.<\/span><\/p>\n
5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt.<\/span><\/p>\n
Lu\u1eadt n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kho\u00e1 XIII, k\u1ef3 h\u1ecdp th\u1ee9 8 th\u00f4ng qua ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014.<\/span><\/i><\/p>\n
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CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I

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Nguy\u1ec5n Sinh H\u00f9ng<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
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M\u1ee4C L\u1ee4C V\u0102N B\u1ea2N <\/a> <\/p>\n
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In m\u1ee5c l\u1ee5c<\/a><\/div>\n<\/p><\/div>\n<\/p><\/div>\n
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THE NATIONAL ASSEMBLY
——–<\/span><\/b><\/div>\n<\/td>\n
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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Law No. 71\/2014\/QH13<\/span><\/div>\n<\/td>\n
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Hanoi, November 26, 2014<\/span><\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
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LAW<\/span><\/b><\/a><\/div>\nAMENDMENTS TO TAX LAWS<\/span><\/a><\/div>\n
Pursuant to Constitution of Socialist Republic of Vietnam;<\/span><\/i><\/p>\n
The National Assembly promulgates the Law on amendments to The Law on Corporate income tax No. 14\/2008\/QH12, some Articles of which are amended in Law No. 32\/2013\/QH13; the Law on Personal income tax No. 04\/2007\/QH12, some Articles of which are emended in Law No. 26\/2012\/QH13; the Law on value-added tax No. 13\/2008\/QH12, some Articles of which are amended in Law No. 31\/2013\/QH13; the Law on special excise duty No. 27\/2008\/QH12; the Law on Severance tax No. 45\/2009\/QH12; the Law on Tax administration No. 78\/2006\/QH11, some Articles of which are amended in Law No. 21\/2012\/QH13; the Law on Export and import tax No. 45\/2005\/QH11; and the Law on Customs No. 54\/2013\/QH13. <\/span><\/i><\/p>\n
Article 1.<\/span><\/b><\/a><\/p>\n
Amendments on some Articles of the Law on Corporate income tax No. 14\/2008\/QH12, some Articles of which are amended in Law No. 32\/2013\/QH13.<\/span><\/a> <\/span><\/p>\n
1. Clause 2 Article 3 is amended as follows:<\/span><\/p>\n
\u201c2. Other incomes include: income from transfer of capital, transfer of the right to capital contribution; income from real estate transfer, transfer of construction projects, transfer of the right to participate in construction projects, transfer of the right to mineral exploration, mineral extraction, and mineral processing; income from the right to enjoyment of property, right to ownership of property, including income from intellectual property rights defined by law; income from transfer, lease, liquidation of assets, including valuable papers; income from deposit interest, loan interest, sale of foreign exchange; collection of debts that were cancelled; receipts from debts without creditors; incomes from business operation in previous years that were committed, and other incomes.<\/span><\/p>\n
With regard to Vietnamese companies making investments in the countries with which Vietnam have Double Taxation Agreement and transfer incomes exclusive of corporate income tax paid overseas to Vietnam, regulations of such Double Taxation Agreements shall apply. If investments are made in countries with which Vietnam has not had Double Taxation Agreements, and if corporate income tax incurred in such countries is lower than that imposed by the Law on Corporate income tax of Vietnam, the tax difference shall be paid.<\/span><\/p>\n
2. Clause 1 Article 4 is amended as follows:<\/span><\/p>\n
\u201c1<\/span>. Income from farming, breeding, cultivation and processing of agriculture and aquaculture products, salt production of cooperatives; income of cooperatives engaged in agriculture, forestry, aquaculture, or salt production in disadvantaged areas or extremely disadvantaged areas; income of companies from farming, breeding, cultivation and processing of agriculture and aquaculture products in disadvantaged areas; income from marine fisheries.\u201d<\/span><\/p>\n
3. Point a Clause 1 Article 9 is amended as follows:<\/span><\/p>\n
\u201ca) Actual expenditures on business operation of the company; expenditures on vocational education; expenditures on the company\u2019s national defense and security duties as prescribed by law;\u201d.<\/span><\/p>\n
4. Point m Clause 2 Article 9 is annulled.<\/span><\/p>\n
5. Point dd and Point e are added to Clause 1 Article 13 as follows:<\/span><\/p>\n
\u201cdd) Income of enterprises from execution of new investment projects in manufacturing of products on the List of ancillary products given priority and satisfying one of the following conditions:<\/span><\/p>\n
– Ancillary products supporting high-technology defined in the Law on High-technology;<\/span><\/p>\n
– Ancillary products serving the manufacturing of the following industries: textile \u2013 garment; leather – footwear; electronic – IT; automobile manufacturing & assembling; mechanical engineering, provided they cannot be manufactured in Vietnam up to January 01, 2015, or can be manufactured in Vietnam and satisfy technical standards established by EU or the equivalent. <\/span><\/p>\n
The government shall compile the List of ancillary products given priority mentioned in this Point.<\/span><\/p>\n
e) Income of enterprises from execution of manufacturing projects, except for manufacturing of products subject to excise tax and mineral extraction, the capital investment in which is at least 12 thousand billion VND, the technologies applied are appraised in accordance with the Law on High-technology, the Law on Science and Technology, and the registered capital is disbursed within 05 years from the day on which the investment is permitted as prescribed by investment laws.”<\/span><\/p>\n
6. Point d Clause 2 Article 13 is amended as follows:<\/span><\/p>\n
\u201cd) Income from a company from: planting, cultivating, protecting forests; cultivating, processing agriculture and aquaculture products in a disadvantaged area; producing forestry products in a disadvantaged area; producing, propagating, cross-breeding plants and animals; producing and refining salt, except for the types of salt defined in Clause 1 Article 4 of this Law; investment in preservation of harvested farm produce, preservation of agriculture products, aquaculture products, and foods;\u201d<\/span><\/p>\n
7. Clause 3a is added to Clause 1 Article 13 as follows:<\/span><\/p>\n
\u201c3a. 15% tax is applied to: income of the company from farming, breeding, processing of agriculture and aquaculture products in an area other than disadvantaged areas or extremely disadvantaged areas.\u201d<\/span><\/p>\n
8. Clause 5 Article 13 is amended as follows:<\/span><\/p>\n
\u201c5. Extension of preferential tax period:<\/span><\/p>\n
a) With regard to any special project that needs to attract substantial investment and requires high technologies, the preferential tax period may be extended for up to 15 years.<\/span><\/p>\n
b) If a project mentioned in Point e Clause 1 of this Article satisfy one of the following conditions:<\/span><\/p>\n
– The products are able to go into global competition and generate a revenue of more than VND 20,000 billion per year after not more than five years from the first year in which revenue is earned from the project;<\/span><\/p>\n
– More than 6,000 employees are hired;<\/span><\/p>\n
– The project of investment involves economic \u2013 technical infrastructure, including: investment in water plants, power plants, water supply and drainage systems, bridges, roads, railroad, airports, seaports, river ports, train stations, new energies, clean energies, energy-saving industry, oil refinery.<\/span><\/p>\n
The Prime Minister shall decide the extension of preferential tax period mentioned in this Point, provided the extension is not longer than 15 years.”.<\/span><\/p>\n
9. Clause 3 Article 2 of the Law No. 32\/2013\/QH13 is amended as follows:<\/span><\/p>\n
\u201c3. Any company having a project of investment eligible for enterprise income tax incentives according to regulations of law on corporate income tax at the time when the license for investment or certificate of investment is granted. If regulations of law on corporate income tax are changed and the company still satisfies the conditions for concessional tax according to new regulations, it may choose between preferential tax rates and duration of tax exemption\/reduction prescribed by the old or new regulations for the remaining period.<\/span><\/p>\n
At the end of the tax year 2015, if the project of the company is applying the preferential tax rate of 20% prescribed in Clause 3 Article 13 of the Law on Corporate income tax No. 1<\/span>4<\/span>\/2<\/span>0<\/span>08<\/span>\/<\/span>QH<\/span>1<\/span>2, which is amended in Law No. 32\/2013\/QH13, the company may apply 17% tax for the remaining period from January 01, 2016.\u201d.<\/span><\/p>\n
Article 2<\/span><\/b><\/a><\/p>\n
Amendments to some Articles of the Law on Corporate income tax, some Articles of which are amended in Law No. 26\/2012\/QH13.<\/span><\/a> <\/span><\/p>\n
1. Clause 1 Article 3 is amended as follows:<\/span><\/p>\n
\u201c1. Incomes from business include:<\/span><\/p>\n
a) Incomes from manufacturing, sale of goods or services;<\/span><\/p>\n
b) Income from freelance works of individuals having licenses or practicing certificates as prescribed by law.<\/span><\/p>\n
A sole trader\u2019s income of VND 100 million per year or less is not considered income from business prescribed in this Clause.\u201d. <\/span><\/p>\n
2. Point c Clause 6 Article 3 is amended as follows:<\/span><\/p>\n
\u201cc) Prizes won from betting;\u201d<\/span><\/p>\n
3. Clause 15 and Clause 16 are added to Article 4 as follows:<\/span><\/p>\n
\u201c15. Income from salaries, remunerations of Vietnamese crewmembers working for foreign shipping companies or Vietnamese shipping companies that provide international transport services.<\/span><\/p>\n
16. <\/span>Incomes from provision of goods\/services directly serving offshore fishing earned by individuals being ship owners, individuals having the right to use ships, and incomes of crewmembers on ships.\u201d. <\/span><\/p>\n
4. Article 10 is amended as follows:<\/span><\/p>\n
\u201cArticle 10. Tax incurred by sole traders<\/span><\/b><\/p>\n
1. Sole traders shall pay personal income tax directly on their incomes; tax rates vary depending on the fields, works of the individuals.<\/span><\/p>\n
2. Revenue means the amounts earned from goods sale, goods processing, commission, payments for service provision during the tax period from manufacturing, sale of goods\/services.<\/span><\/p>\n
If a sole trader fails to determine his\/her income, the competent tax authority shall calculate the income in accordance with regulations of law on tax administration.<\/span><\/p>\n
3. Tax rates:<\/span><\/p>\n <\/p>\n\n\n\n\n\n
<\/p>\n
a) Distribution, supply of goods: 0.5%;<\/span><\/p>\n<\/td>\n<\/tr>\n
<\/p>\n
b) Service provision, construction exclusive of building materials: 2%.<\/span><\/p>\n<\/td>\n<\/tr>\n
<\/p>\n
Asset lease, insurance brokerage, lottery brokerage, multi-level marketing brokerage: 5%;<\/span><\/p>\n<\/td>\n<\/tr>\n
<\/p>\n
c) Manufacturing, transport, services associated with goods, construction inclusive of building materials: 1.5%.<\/span><\/p>\n<\/td>\n<\/tr>\n
<\/p>\n
d) Other business activities: 1%.\u201d<\/span><\/p>\n<\/td>\n<\/tr>\n<\/table>\n
5. Article 13 is amended as follows:<\/span><\/p>\n
\u201cArticle 13. Taxable income from capital transfer<\/span><\/b><\/p>\n
1. Taxable income from capital transfer equals (=) selling price minus (-) buying price and other reasonable costs related to the generation of income from capital transfer.<\/span><\/p>\n
Taxable income from securities transfer is the price of each transfer.<\/span><\/p>\n
2. Taxable income from capital transfer shall be determined when the transfer is completed as prescribed by law.<\/span><\/p>\n
The government shall elaborate this Article.\u201d.<\/span><\/p>\n
6. Article 14 is amended as follows:<\/span><\/p>\n
\u201cArticle 14. Taxable income from real estate transfer<\/span><\/b><\/p>\n
1. Taxable income from real estate transfer is the price of each transfer.<\/span><\/p>\n
2. The government shall decide the principles and methods for determination of real estate transfer prices.<\/span><\/p>\n
3. Taxable income from real estate transfer shall be determined when the transfer contract takes effect as prescribed by law.<\/span><\/p>\n
7. Clause 2 Article 23 is amended as follows:<\/span><\/p>\n
\u201c2. Tax schedule:<\/span><\/p>\n <\/p>\n\n\n\n\n\n\n\n
<\/p>\n
Assessable income<\/span><\/div>\n<\/td>\n
<\/p>\n
Tax rate (%)<\/span><\/div>\n<\/td>\n<\/tr>\n
<\/p>\n
a) Income from capital investment<\/span><\/p>\n<\/td>\n
<\/p>\n
5<\/span><\/div>\n<\/td>\n<\/tr>\n
<\/p>\n
b) Income from royalties, franchise<\/span><\/p>\n<\/td>\n
<\/p>\n
5<\/span><\/div>\n<\/td>\n<\/tr>\n
<\/p>\n
c) Income from prize winning<\/span><\/p>\n<\/td>\n
<\/p>\n
10<\/span><\/div>\n<\/td>\n<\/tr>\n
<\/p>\n
d) Income from inheritance, gifts<\/span><\/p>\n<\/td>\n
<\/p>\n
10<\/span><\/div>\n<\/td>\n<\/tr>\n
<\/p>\n
dd) Income from capital transfer prescribed in Clause 1 of this Law<\/span><\/p>\n
Income from securities transfer prescribed in Clause 1 Article 13 of this Law<\/span><\/p>\n<\/td>\n
<\/p>\n
20<\/span><\/div>\n
0.1<\/span><\/div>\n<\/td>\n<\/tr>\n
<\/p>\n
e) Income from real estate transfer <\/span><\/p>\n<\/td>\n
<\/p>\n
2<\/span><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
Article 3<\/span><\/b><\/a><\/p>\n
Amendments to some Articles of the Law on Value-added tax No. 13\/2008\/QH12, some Articles of which are amended in Law No. 31\/2013\/QH13.<\/span><\/a> <\/span><\/p>\n
1. Clause 3a is added to Clause 3 Article 5 as follows:<\/span><\/p>\n
\u201c3a. Fertilizers, specialized machinery and equipment serving agricultural production; offshore fishing vessels; feed for cattle, poultry, and other animals;\u201d. <\/span><\/p>\n
2. Point b Clause 2 Article 8 is amended as follows:<\/span><\/p>\n
\u201cb) Ores for production of fertilizers; pesticides, and growth stimulants for animals, plants;”.<\/span><\/p>\n
3. Point c and Point k Clause 2 Article 8 is annulled.<\/span><\/p>\n
Article 4. Amendments to the Law on Severance tax No. 45\/2009\/QH12<\/span><\/b><\/a> <\/span><\/b><\/p>\n
1. Clause 7 Article 2 is amended as follows:<\/span><\/p>\n
\u201c7. Natural water, including surface water and underground water, except for natural water used for agriculture, forestry, aquaculture, and salt production.”.<\/span><\/p>\n
2. Clause 5 Article 9 is amended as follows:<\/span><\/p>\n
\u201c5. Tax on natural water used by households and individuals for their everyday life is exempt.\u201d.<\/span><\/p>\n
Article 5<\/span><\/b><\/a><\/p>\n
Amendments to some Articles of the Law on Tax administration No. 78\/2006\/QH11, some Articles of which are amended in Law No. 21\/2012\/QH13.<\/span><\/a> <\/span><\/p>\n
1. Clause 1, Clause 1a, and Clause 6 Article 31 is amended as follows:<\/span><\/p>\n
\u201c1. Taxes that must be declared and paid monthly shall be declared using monthly tax declarations;<\/span><\/p>\n
1a. Taxes that must be declared and paid quarterly shall be declared using quarterly tax declarations;<\/span><\/p>\n
\u201c6. The Government shall specify taxes that must be declared monthly, quarterly, annually, and whenever tax is incurred; criteria for determination of taxpayers eligible to declare tax monthly, and tax declarations in each case.\u201d. <\/span><\/p>\n
2. Article 43 is amended as follows:<\/span><\/p>\n
\u201cArticle 43. Currencies of revenues, expenditures, taxable prices, and taxes<\/b><\/span><\/p>\n
Taxpayers shall determine their revenues, expenditure, taxable prices, and taxes in Vietnam dong, except for the cases in which such amounts may be paid in foreign currencies as prescribed by the Government. If there are revenues, expenditure, taxable prices in foreign currencies, or amounts payable by the taxpayer in foreign currencies, but a competent authority permits payment in VND, foreign currencies shall be exchanged into VND according to the exchange rate at that time.<\/span><\/p>\n
The Government shall elaborate this Article .\u201d.<\/span><\/p>\n
3. Clause 11 is added to Article 7 as follows:<\/span><\/p>\n
\u201c11. Depending on the actual conditions and availability of IT equipment, the Government shall decide whether or not taxpayers have to submit documents attached to the tax declaration, tax payment documents, application for tax refund, and other tax documents that regulatory already have.\u201d. <\/span><\/p>\n
4. Clause 1 Article 106 is amended as follows:<\/span><\/p>\n
\u201c1. If a taxpayer pays tax after the deadline, extended deadline, or the deadline written in the notification or tax decision issued by a tax authority, such taxpayer shall pay tax in full and a late payment interest at 0.05% per day on the tax paid behind schedule.<\/span><\/p>\n
With regard to any taxpayer that provides products or services and gets paid by government budget, if such taxpayer fails to pay tax on schedule because no payments are made by government budget, the taxpayer shall not pay late payment interest on the outstanding tax, which is incurred before payments are made by government budget, provided such outstanding tax does not exceed the amount that is yet to be paid by government budget.\u201d. <\/span><\/p>\n
Article 6. Implementation<\/span><\/b><\/a> <\/span><\/b><\/p>\n
1. This Law takes effect on January 01, 2015.<\/span><\/p>\n
2. Regulations on exchange rates when determining revenues, expenditure, taxable prices, and taxes in the documents below are annulled:<\/span><\/p>\n
a) Article 8 and Clause 3 Article 9 of the Law on Corporate income tax No. 14\/2008\/QH12, some Article of which are amended in Law No. 32\/2013\/QH13;<\/span><\/p>\n
b) Clause 1 Article 6 of the Law on Personal income tax No. 04\/2007\/QH11, some Articles of which are amended in Law No. 26\/2012\/QH13;<\/span><\/p>\n
c) Clause 3 Article 7 of the Law on Value-added tax No. 13\/2008\/QH12, some Articles of which are amended in Law No. 31\/2013\/QH13;<\/span><\/p>\n
d) Article 6 of the Law on special excise duty No. 27\/2008\/QH12;<\/span><\/p>\n
dd) Clause 3 Article 9 and Article 14 of the Law on Export and import tax No. 45\/2005\/QH11;<\/span><\/p>\n
e) Clause 4 Article 86 of the Law on Customs No. 54\/2013\/QH13. <\/span><\/p>\n
3. Point c Clause 1 Article 49 of the Law on Tax administration No. 78\/2006\/QH11, some Articles of which are amended in Law No. 21\/2012\/QH13 is annulled.<\/span><\/p>\n
4. Regulations on determination of tax incurred by sole traders in Clause 1 Article 19, Clause 1 Article 20, and Clause 1 Article 21 of the Law on Personal income tax No. 04\/2007\/QH12, some Article of which are amended in Law No. 26\/2012\/QH13, are annulled.<\/span><\/p>\n
5. The Government shall elaborate Clauses and Articles mentioned above.<\/span><\/p>\n
This Law is passed by the 13^{th<\/sup> National Assembly of Socialist Republic of Vietnam on November 26, 2014 during the 8^{th<\/sup> session.<\/span><\/i><\/p>\n}}
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PRESIDENT OF THE NATIONAL ASSEMBLY <\/p>\n
Nguyen Sinh Hung<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
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<\/font>This translation is made by TH\u01af VI\u1ec6N PH\u00c1P LU\u1eacT<\/font><\/b>, Ho Chi Minh City, Vietnam and for reference purposes only. Its copyright is owned by TH\u01af VI\u1ec6N PH\u00c1P LU\u1eacT<\/font><\/b> and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed<\/i><\/p>\n<\/div><\/div>\n<\/p><\/div>\n
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