{"id":4531,"date":"2025-10-13T16:10:24","date_gmt":"2025-10-13T09:10:24","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/luat-thue-thu-nhap-doanh-nghiep-2025-so-67-2025-qh15-580594\/"},"modified":"2025-10-13T16:11:26","modified_gmt":"2025-10-13T09:11:26","slug":"luat-thue-thu-nhap-doanh-nghiep-2025-so-67-2025-qh15-580594","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/luat-thue-thu-nhap-doanh-nghiep-2025-so-67-2025-qh15-580594\/","title":{"rendered":"Lu\u1eadt 67\/2025\/QH15 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 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025 s\u1ed1 67\/2025\/QH15<\/span><\/h1>\n
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S\u1ed1 hi\u1ec7u:<\/b> <\/td>\n 67\/2025\/QH15 <\/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 Tr\u1ea7n Thanh M\u1eabn <\/td>\n<\/tr>\n
Ng\u00e0y ban h\u00e0nh:<\/b> <\/td>\n 14\/06\/2025 <\/td>\n <\/td>\n Ng\u00e0y hi\u1ec7u l\u1ef1c:<\/b> <\/td>\n 01\/10\/2025 <\/td>\n<\/tr>\n
Ng\u00e0y c\u00f4ng b\u00e1o:<\/b> <\/td>\n 24\/07\/2025 <\/td>\n <\/td>\n S\u1ed1 c\u00f4ng b\u00e1o:<\/b> <\/td>\n T\u1eeb s\u1ed1 965 \u0111\u1ebfn s\u1ed1 966 <\/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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Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025<\/h2>\n
Ng\u00e0y 14\/6\/2025, Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/a> (Lu\u1eadt s\u1ed1 67\/2025\/QH15), c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025.<\/b><\/p>\n
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Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/10\/2025 \u00a0<\/strong><\/span><\/h2>\nTheo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/a> quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau: \u00a0<\/p>\n
(1) S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n (2). \u00a0<\/p>\n
(2) Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y: \u00a0<\/p>\n
– Doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/a>; \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf, th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam; \u00a0<\/p>\n
– Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/a> trong tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; \u00a0<\/p>\n
– H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/a> c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/a>) m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. \u00a0<\/p>\n
Quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/strong> \u00a0<\/h2>\n
Theo \u0111\u00f3, k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh do doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i b\u00ean d\u01b0\u1edbi. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n. \u00a0<\/p>\n
K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/a> th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. \u00a0<\/p>\n
Xem chi ti\u1ebft t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025<\/a>, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/10\/2025.<\/p>\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: 67\/2025\/QH15<\/div>\n<\/td>\n
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H\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2025<\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
\u00a0<\/p>\n
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LU\u1eacT<\/span><\/b><\/a><\/div>\nTHU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/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 Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/i><\/p>\n
Ch\u01b0\u01a1ng I<\/b><\/a><\/p>\n
NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/a><\/div>\n\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/a><\/p>\n
Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n
\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/a><\/p>\n
1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p), bao g\u1ed3m:<\/p>\n
a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n
b) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i) c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam;<\/p>\n
c) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3<\/a>;<\/p>\n
d) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n
\u0111) T\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp.<\/p>\n
2. Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n
a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam;<\/p>\n
b) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u0111\u00f3;<\/p>\n
c) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam m\u00e0 kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa;<\/p>\n
d) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u1ea3 c\u00e1c doanh nghi\u1ec7p kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n
3. C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 th\u00f4ng qua c\u01a1 s\u1edf n\u00e0y, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m:<\/p>\n
a) Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh, nh\u00e0 m\u00e1y, c\u00f4ng x\u01b0\u1edfng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u1ecf d\u1ea7u, m\u1ecf kh\u00ed, m\u1ecf ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean kh\u00e1c t\u1ea1i Vi\u1ec7t Nam;<\/p>\n
b) \u0110\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, l\u1eafp r\u00e1p;<\/p>\n
c) C\u01a1 s\u1edf cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u00f4ng qua ng\u01b0\u1eddi l\u00e0m c\u00f4ng ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c;<\/p>\n
d) \u0110\u1ea1i l\u00fd cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i;<\/p>\n
\u0111) \u0110\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p l\u00e0 \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n vi\u1ec7c giao h\u00e0ng h\u00f3a ho\u1eb7c cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam;<\/p>\n
e) N\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 m\u00e0 th\u00f4ng qua \u0111\u00f3 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ti\u1ebfn h\u00e0nh cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/p>\n
4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>\n
\u0110i\u1ec1u 3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/a><\/p>\n
1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n
2. Thu nh\u1eadp kh\u00e1c bao g\u1ed3m:<\/p>\n
a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n;<\/p>\n
b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u1eeb thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/p>\n
c) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n;<\/p>\n
d) 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, tr\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/p>\n
\u0111) Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, bao g\u1ed3m c\u1ea3 thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7;<\/p>\n
e) Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7, tr\u1eeb thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/p>\n
g) Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft m\u00e0 doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb; kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a nay \u0111\u00f2i \u0111\u01b0\u1ee3c; kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3; kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t nay ph\u00e1t hi\u1ec7n ra;<\/p>\n
h) Ch\u00eanh l\u1ec7ch gi\u1eefa thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c th\u01b0\u1edfng do th\u1ef1c hi\u1ec7n t\u1ed1t cam k\u1ebft theo h\u1ee3p \u0111\u1ed3ng;<\/p>\n
i) C\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3, t\u1eb7ng cho b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt nh\u1eadn \u0111\u01b0\u1ee3c;<\/p>\n
k) Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 g\u00f3p v\u1ed1n, \u0111i\u1ec1u chuy\u1ec3n khi s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p;<\/p>\n
l) Thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh;<\/p>\n
m) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/p>\n
n) Thu nh\u1eadp c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n c\u00f4ng;<\/p>\n
o) C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> l\u00e0 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb Vi\u1ec7t Nam, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh kinh doanh.<\/p>\n
4. Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc ti\u1ebfp nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u1edf Vi\u1ec7t Nam, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam.<\/p>\n
5. Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung v\u1ec1 t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i thi\u1ec3u (IIR) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/p>\n
6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>\n
\u0110i\u1ec1u 4. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/b><\/a><\/p>\n
1. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n; thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua s\u1ea3n ph\u1ea9m n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u1ec1 ch\u1ebf bi\u1ebfn) \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; thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 t\u1eeb s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua s\u1ea3n ph\u1ea9m n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u1ec1 ch\u1ebf bi\u1ebfn), s\u1ea3n xu\u1ea5t mu\u1ed1i.<\/p>\n
2. Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p 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 \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \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.<\/p>\n
3. 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.<\/p>\n
4. Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1; 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; 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 bao g\u1ed3m c\u1ea3 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m c\u00f3 ki\u1ec3m so\u00e1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Thu nh\u1eadp t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m.<\/p>\n
5. 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 t\u1eeb 30% s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m tr\u1edf l\u00ean l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n ma t\u00fay, ng\u01b0\u1eddi nhi\u1ec5m vi r\u00fat g\u00e2y ra h\u1ed9i ch\u1ee9ng suy gi\u1ea3m mi\u1ec5n d\u1ecbch m\u1eafc ph\u1ea3i \u1edf ng\u01b0\u1eddi (HIV\/AIDS) v\u00e0 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.<\/p>\n
6. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p 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, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i.<\/p>\n
7. 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 v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc, sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y, 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.<\/p>\n
8. 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, 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; kho\u1ea3n t\u00e0i tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1; kho\u1ea3n h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1eeb Qu\u1ef9 h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 do Ch\u00ednh ph\u1ee7 th\u00e0nh l\u1eadp; kho\u1ea3n b\u1ed3i th\u01b0\u1eddng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n t\u00e0i tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1ea1i kho\u1ea3n n\u00e0y m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch th\u00ec b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
9. Kho\u1ea3n ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 c\u1ed5 ph\u1ea7n h\u00f3a, s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/p>\n
10. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00edn ch\u1ec9 c\u00e1c-bon l\u1ea7n \u0111\u1ea7u sau khi ph\u00e1t h\u00e0nh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i, t\u00edn ch\u1ec9 c\u00e1c-bon; thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu xanh; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00e1i phi\u1ebfu xanh l\u1ea7n \u0111\u1ea7u sau khi ph\u00e1t h\u00e0nh.<\/p>\n
11. Thu nh\u1eadp (bao g\u1ed3m c\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, l\u00e3i t\u00edn phi\u1ebfu kho b\u1ea1c) t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n
a) Thu nh\u1eadp c\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;<\/p>\n
b) Thu nh\u1eadp c\u1ee7a Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i 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;<\/p>\n
c) 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;<\/p>\n
d) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu c\u1ee7a c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 qu\u1ef9, t\u1ed5 ch\u1ee9c 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.<\/p>\n
12. Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf \u0111\u00f3 \u0111\u00e1p \u1ee9ng t\u1ef7 l\u1ec7 t\u1ed1i thi\u1ec3u do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh; ph\u1ea7n thu nh\u1eadp h\u00ecnh th\u00e0nh qu\u1ef9 chung kh\u00f4ng chia, t\u00e0i s\u1ea3n chung kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ee3p t\u00e1c x\u00e3.<\/p>\n
13. Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \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.<\/p>\n
14. Thu nh\u1eadp c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1eeb cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng, bao g\u1ed3m:<\/p>\n
a) D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng c\u01a1 b\u1ea3n, thi\u1ebft y\u1ebfu thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh;<\/p>\n
b) D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng m\u00e0 Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i h\u1ed7 tr\u1ee3, \u0111\u1ea3m b\u1ea3o kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng do ch\u01b0a t\u00ednh \u0111\u1ee7 chi ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 trong gi\u00e1 d\u1ecbch v\u1ee5;<\/p>\n
c) D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ea1i \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.<\/p>\n
15. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>\n
\u0110i\u1ec1u 5. K\u1ef3 t\u00ednh thu\u1ebf<\/b><\/a><\/p>\n
1. K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh do doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/p>\n
2. K\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n
Ch\u01b0\u01a1ng II<\/b><\/a><\/p>\n
C\u0102N C\u1ee8 V\u00c0 PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe<\/span><\/b><\/a><\/div>\n\u0110i\u1ec1u 6. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/b><\/a><\/p>\n
C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/p>\n
\u0110i\u1ec1u 7. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><\/a><\/p>\n
1. Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n <\/p>\n\n
\n
Thu nh\u1eadp t\u00ednh thu\u1ebf<\/div>\n<\/td>\n
\n
=<\/div>\n<\/td>\n
\n
Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/div>\n<\/td>\n
<\/p>\n
–<\/div>\n<\/td>\n
\n
Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/div>\n<\/td>\n
\n
+<\/div>\n<\/td>\n
<\/p>\n
C\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n theo quy \u0111\u1ecbnh<\/div>\n<\/td>\n<\/tr>\n<\/table>\n
2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n <\/p>\n\n
\n
Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/div>\n<\/td>\n
\n
=<\/div>\n<\/td>\n
\n
Doanh thu<\/div>\n<\/td>\n
\n
–<\/div>\n<\/td>\n
\n
C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb<\/div>\n<\/td>\n
\n
+<\/div>\n<\/td>\n
\n
C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c (k\u1ec3 c\u1ea3 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf ngo\u00e0i Vi\u1ec7t Nam)<\/div>\n<\/td>\n<\/tr>\n<\/table>\n
3. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh l\u00e0 t\u1ed5ng thu nh\u1eadp c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u1ecb l\u1ed7 th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn (tr\u1eeb thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf). Ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i sau khi b\u00f9 tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n thu nh\u1eadp.<\/p>\n
4. Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7, l\u00e3i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n
\u0110i\u1ec1u 8. Doanh thu<\/b><\/a><\/p>\n
1. Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 k\u1ec3 c\u1ea3 tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n
2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>\n
\u0110i\u1ec1u 9. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/a><\/p>\n
1. Tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n
a) 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, bao g\u1ed3m c\u1ea3 kho\u1ea3n chi ph\u00ed b\u1ed5 sung \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh tr\u00ean chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p;<\/p>\n
b) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh kh\u00e1c, bao g\u1ed3m:<\/p>\n
b1) Kho\u1ea3n chi cho th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng v\u00e0 an ninh, hu\u1ea5n luy\u1ec7n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n t\u1ef1 v\u1ec7 v\u00e0 ph\u1ee5c v\u1ee5 c\u00e1c nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n
b2) Kho\u1ea3n chi h\u1ed7 tr\u1ee3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p;<\/p>\n
b3) Kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n
b4) Kho\u1ea3n chi th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p;<\/p>\n
b5) Kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, v\u0103n h\u00f3a; kho\u1ea3n t\u00e0i tr\u1ee3 cho ph\u00f2ng, ch\u1ed1ng, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, d\u1ecbch b\u1ec7nh, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kho\u1ea3n t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \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; kho\u1ea3n t\u00e0i tr\u1ee3 cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1;<\/p>\n
b6) Kho\u1ea3n chi cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1;<\/p>\n
b7) Ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng;<\/p>\n
b8) Kho\u1ea3n chi th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c bi\u1ec7t ph\u00e1i tham gia qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n giao b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/a>;<\/p>\n
b9) M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ph\u00e1t sinh trong k\u1ef3 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/p>\n
b10) M\u1ed9t s\u1ed1 kho\u1ea3n chi h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng, \u0111\u1ed3ng th\u1eddi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n
b11) Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh nh\u1eb1m trung h\u00f2a c\u00e1c-bon v\u00e0 net zero, gi\u1ea3m \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng, \u0111\u1ed3ng th\u1eddi li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n
b12) M\u1ed9t s\u1ed1 kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c qu\u1ef9 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/p>\n
c) C\u00e1c kho\u1ea3n chi c\u00f3 \u0111\u1ee7 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n
2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/p>\n
a) Kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/p>\n
b) Kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/p>\n
c) Kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c;<\/p>\n
d) Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi: chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam; chi ph\u00ed thu\u00ea qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino; chi tr\u1ea3 l\u00e3i ti\u1ec1n vay c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft; chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; kho\u1ea3n \u0111\u00f3ng g\u00f3p tham gia b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/a> ho\u1eb7c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/p>\n
\u0111) Ph\u1ea7n tr\u00edch l\u1eadp kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng;<\/p>\n
e) Kho\u1ea3n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n
g) Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n
h) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7; th\u00f9 lao tr\u1ea3 cho s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh; ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n h\u1ea1ch to\u00e1n chi kh\u00e1c \u0111\u1ec3 chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n
i) Ph\u1ea7n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu; l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0; l\u00e3i vay \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed; ph\u1ea7n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u01b0\u1ee3t m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1<\/a>;<\/p>\n
k) Ph\u1ea7n chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e9p thu h\u1ed3i v\u01b0\u1ee3t qu\u00e1 t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c duy\u1ec7t; tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed kh\u00f4ng quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 thu h\u1ed3i chi ph\u00ed th\u00ec ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t tr\u00ean m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb;<\/p>\n
l) Ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a ph\u1ea7n gi\u00e1 tr\u1ecb xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed, thu kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n
Ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng bao g\u1ed3m ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf.<\/p>\n
S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra;<\/p>\n
m) Kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chi, n\u1ed9i dung chi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh;<\/p>\n
n) Kho\u1ea3n t\u00e0i tr\u1ee3, tr\u1eeb kho\u1ea3n t\u00e0i tr\u1ee3 quy \u0111\u1ecbnh t\u1ea1i ti\u1ec3u \u0111i\u1ec3m b5 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/p>\n
o) Chi v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; chi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u0103ng, gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p;<\/p>\n
p) C\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh: ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n, h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n
q) C\u00e1c kho\u1ea3n chi kh\u00e1c.<\/p>\n
3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y, bao g\u1ed3m c\u1ea3 m\u1ee9c chi b\u1ed5 sung, \u0111i\u1ec1u ki\u1ec7n, th\u1eddi gian v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n
B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh h\u1ed3 s\u01a1 c\u1ee7a kho\u1ea3n chi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n
\u0110i\u1ec1u 10. Thu\u1ebf su\u1ea5t<\/b><\/a><\/p>\n
1. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 20%, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 2, 3 v\u00e0 4 \u0110i\u1ec1u n\u00e0y v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
2. Thu\u1ebf su\u1ea5t 15% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng.<\/p>\n
3. Thu\u1ebf su\u1ea5t 17% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng.<\/p>\n
Doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% v\u00e0 17% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 t\u1ed5ng doanh thu c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu l\u00e0m c\u0103n c\u1ee9 \u00e1p d\u1ee5ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n
4. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed t\u1eeb 25% \u0111\u1ebfn 50%. C\u0103n c\u1ee9 v\u00e0o v\u1ecb tr\u00ed, \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 quy\u1ebft \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed;<\/p>\n
b) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm (bao g\u1ed3m: b\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, wonfram, antimoan, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) l\u00e0 50%. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1ecf 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, thu\u1ebf su\u1ea5t l\u00e0 40%.<\/p>\n
\u0110i\u1ec1u 11. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/b><\/a><\/p>\n
1. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n
2. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n
a) Doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>; \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai, n\u1ed9p thu\u1ebf, th\u1eddi \u0111i\u1ec3m v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam;<\/p>\n
b) Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> trong tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh;<\/p>\n
c) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>) m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n
Ch\u01b0\u01a1ng III<\/b><\/a><\/p>\n
\u01afU \u0110\u00c3I THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/span><\/b><\/a><\/div>\n\u0110i\u1ec1u 12. Nguy\u00ean t\u1eafc, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/b><\/a><\/p>\n
1. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y. M\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p lu\u1eadt kh\u00e1c c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y, tr\u1eeb Lu\u1eadt Th\u1ee7 \u0111\u00f4<\/a> v\u00e0 c\u00e1c ngh\u1ecb quy\u1ebft quy \u0111\u1ecbnh c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t, \u0111\u1eb7c th\u00f9 c\u1ee7a Qu\u1ed1c h\u1ed9i.<\/p>\n
Trong c\u00f9ng m\u1ed9t th\u1eddi gian, n\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf kh\u00e1c nhau theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 l\u1ee3i nh\u1ea5t.<\/p>\n
2. Ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:<\/p>\n
a) \u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m cho ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ngh\u1ec7 cao<\/a>; \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng – kinh doanh c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao;<\/p>\n
b) S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m an to\u00e0n th\u00f4ng tin m\u1ea1ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 an to\u00e0n th\u00f4ng tin m\u1ea1ng \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 an to\u00e0n th\u00f4ng tin m\u1ea1ng; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 s\u1ed1 tr\u1ecdng \u0111i\u1ec3m, s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1; nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, thi\u1ebft k\u1ebf, s\u1ea3n xu\u1ea5t, \u0111\u00f3ng g\u00f3i, ki\u1ec3m th\u1eed s\u1ea3n ph\u1ea9m chip b\u00e1n d\u1eabn; x\u00e2y d\u1ef1ng trung t\u00e2m d\u1eef li\u1ec7u tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o;<\/p>\n
c) S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 thu\u1ed9c Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau \u0111\u00e2y:<\/p>\n
c1) 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
c2) 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 (bao g\u1ed3m c\u1ea3 thi\u1ebft k\u1ebf, s\u1ea3n xu\u1ea5t b\u00e1n d\u1eabn), s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p \u00f4 t\u00f4, c\u01a1 kh\u00ed ch\u1ebf t\u1ea1o \u0111\u1ebfn ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh m\u00e0 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ho\u1eb7c \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt c\u1ee7a Li\u00ean minh Ch\u00e2u \u00c2u ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng;<\/p>\n
d) S\u1ea3n xu\u1ea5t n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch, n\u0103ng l\u01b0\u1ee3ng t\u1eeb vi\u1ec7c ti\u00eau h\u1ee7y ch\u1ea5t th\u1ea3i; b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng; s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u composit, c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng nh\u1eb9, v\u1eadt li\u1ec7u qu\u00fd hi\u1ebfm; s\u1ea3n xu\u1ea5t qu\u1ed1c ph\u00f2ng, an ninh v\u00e0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u1ed9ng vi\u00ean c\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng nghi\u1ec7p qu\u1ed1c ph\u00f2ng, an ninh v\u00e0 \u0111\u1ed9ng vi\u00ean c\u00f4ng nghi\u1ec7p; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u00f3a ch\u1ea5t tr\u1ecdng \u0111i\u1ec3m v\u00e0 s\u1ea3n ph\u1ea9m c\u01a1 kh\u00ed tr\u1ecdng \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n
\u0111) \u0110\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 v\u00e0 c\u00f4ng tr\u00ecnh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng kh\u00e1c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh;<\/p>\n
e) Doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ngh\u1ec7 cao<\/a>; doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o<\/a>;<\/p>\n
g) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n
g1) C\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 12.000 t\u1ef7 \u0111\u1ed3ng v\u00e0 th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0;<\/p>\n
g2) S\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7;<\/p>\n
h) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u \u0111\u00e3i v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 20 c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0<\/a>. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 th\u1eddi gian th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd c\u1ee7a c\u00e1c d\u1ef1 \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y;<\/p>\n
i) Tr\u1ed3ng, ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 r\u1eebng; s\u1ea3n xu\u1ea5t, nh\u00e2n v\u00e0 lai t\u1ea1o gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; \u0111\u1ea7u t\u01b0 b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n sau thu ho\u1ea1ch, b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m; s\u1ea3n xu\u1ea5t, khai th\u00e1c v\u00e0 tinh ch\u1ebf mu\u1ed1i, tr\u1eeb s\u1ea3n xu\u1ea5t mu\u1ed1i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
k) Nu\u00f4i tr\u1ed3ng l\u00e2m s\u1ea3n;<\/p>\n
l) S\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n.<\/p>\n
Thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
m) S\u1ea3n xu\u1ea5t th\u00e9p cao c\u1ea5p; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng; s\u1ea3n xu\u1ea5t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p; s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb t\u01b0\u1edbi ti\u00eau; s\u1ea3n xu\u1ea5t th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n;<\/p>\n
n) S\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p \u00f4 t\u00f4; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 s\u1ed1 kh\u00e1c;<\/p>\n
o) \u0110\u1ea7u t\u01b0 kinh doanh c\u01a1 s\u1edf k\u1ef9 thu\u1eadt h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba; \u0111\u1ea7u t\u01b0 kinh doanh khu l\u00e0m vi\u1ec7c chung h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/a>;<\/p>\n
p) Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4, ng\u00e2n h\u00e0ng h\u1ee3p t\u00e1c x\u00e3;<\/p>\n
q) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p 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;<\/p>\n
r) X\u00e3 h\u1ed9i h\u00f3a trong c\u00e1c l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao, m\u00f4i tr\u01b0\u1eddng theo Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh; gi\u00e1m \u0111\u1ecbnh t\u01b0 ph\u00e1p;<\/p>\n
s) \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u1ec3 b\u00e1n, cho thu\u00ea, cho thu\u00ea mua \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 v\u1ec1 nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf<\/a>;<\/p>\n
t) Xu\u1ea5t b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Xu\u1ea5t b\u1ea3n<\/a>;<\/p>\n
u) B\u00e1o ch\u00ed (bao g\u1ed3m c\u1ea3 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o) theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u00e1o ch\u00ed<\/a>.<\/p>\n
3. \u0110\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh, bao g\u1ed3m:<\/p>\n
a) \u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n;<\/p>\n
b) \u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n;<\/p>\n
c) Khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao, khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung.<\/p>\n
4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/p>\n
a) Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf theo ti\u00eau ch\u00ed \u0111\u1ecba b\u00e0n;<\/p>\n
b) Tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i thu\u1ebf trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p;<\/p>\n
c) Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu ho\u1eb7c trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng, doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7) c\u00f3 th\u1eddi gian ph\u00e1t sinh doanh thu, thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf d\u01b0\u1edbi 12 th\u00e1ng.<\/p>\n
5. Doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1eeb vi\u1ec7c s\u00e1p nh\u1eadp, h\u1ecdp nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 ti\u1ec1n ph\u1ea1t n\u1ebfu c\u00f3), \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n l\u1ed7 ch\u01b0a \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n) c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc khi s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i n\u1ebfu ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
\u0110i\u1ec1u 13. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/b><\/a><\/p>\n
1. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% trong 15 n\u0103m \u0111\u1ed1i v\u1edbi:<\/p>\n
a) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>; thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
b) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g, \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
c) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi thu\u1ed9c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
d) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu c\u00f4ng ngh\u1ec7 cao, khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung; d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>. Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i khu kinh t\u1ebf m\u00e0 v\u1ecb tr\u00ed th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n n\u1eb1m tr\u00ean c\u1ea3 \u0111\u1ecba b\u00e0n thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 \u0111\u1ecba b\u00e0n kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a d\u1ef1 \u00e1n do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/p>\n
2. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% \u0111\u1ed1i v\u1edbi:<\/p>\n
a) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m k, \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
b) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m i, r v\u00e0 s kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
c) Thu nh\u1eadp c\u1ee7a nh\u00e0 xu\u1ea5t b\u1ea3n t\u1eeb ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m t kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
d) Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m q kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
\u0111) Thu nh\u1eadp c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed thu\u1ed9c ng\u00e0nh, ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m u kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
3. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
4. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% trong th\u1eddi gian 10 n\u0103m \u0111\u1ed1i v\u1edbi:<\/p>\n
a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi thu\u1ed9c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m m, n v\u00e0 o kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
c) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf kh\u00f4ng n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
5. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1ea1i \u0111i\u1ec3m p kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
6. Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
a) Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c k\u00e9o d\u00e0i th\u00eam th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 15 n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n sau \u0111\u00e2y:<\/p>\n
a1) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, d v\u00e0 \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>, c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6.000 t\u1ef7 \u0111\u1ed3ng, c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn v\u1ec1 kinh t\u1ebf – x\u00e3 h\u1ed9i c\u1ea7n \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch;<\/p>\n
a2) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau \u0111\u00e2y:<\/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 05 n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/p>\n
– S\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean 6.000 lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng;<\/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: \u0110\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;<\/p>\n
b) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t gi\u1ea3m kh\u00f4ng qu\u00e1 50% m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i kh\u00f4ng qu\u00e1 1,5 l\u1ea7n so v\u1edbi th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 15 n\u0103m nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n
7. Th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y (bao g\u1ed3m c\u1ea3 d\u1ef1 \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>) \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a doanh nghi\u1ec7p c\u00f3 doanh thu.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, Gi\u1ea5y ch\u1ee9ng nh\u1eadn d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 sau th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu th\u00ec th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i.<\/p>\n
\u0110i\u1ec1u 14. Mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/b><\/a><\/p>\n
1. Mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 04 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 09 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi:<\/p>\n
a) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>;<\/p>\n
b) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m r kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> thu\u1ed9c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 04 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m ti\u1ebfp theo.<\/p>\n
2. Mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 02 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 04 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
3. \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh k\u00e9o d\u00e0i th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1,5 l\u1ea7n th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n
4. Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong 03 n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 04.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 sau th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i n\u0103m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i m\u00e0 ch\u01b0a c\u00f3 thu nh\u1eadp th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp, n\u1ebfu trong 03 n\u0103m \u0111\u1ea7u k\u1ec3 t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i m\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf t\u00ednh t\u1eeb n\u0103m th\u1ee9 04 k\u1ec3 t\u1eeb n\u0103m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i.<\/p>\n
5. \u01afu \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng:<\/p>\n
a) Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng m\u1edf r\u1ed9ng quy m\u00f4, n\u00e2ng cao c\u00f4ng su\u1ea5t, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7, gi\u1ea3m \u00f4 nhi\u1ec5m ho\u1eb7c c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng thu\u1ed9c ng\u00e0nh, ngh\u1ec1, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) th\u00ec ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i v\u00e0 kh\u00f4ng ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang kho\u1ea3n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng v\u1edbi thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng;<\/p>\n
b) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 h\u1ebft th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec kho\u1ea3n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t. Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng b\u1eb1ng v\u1edbi th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u00f9ng ng\u00e0nh, ngh\u1ec1, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/p>\n
Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang kho\u1ea3n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u1ec3 \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh tr\u00ean t\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n
c) \u01afu \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng do s\u00e1p nh\u1eadp, mua l\u1ea1i doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/p>\n
6. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau \u0111\u00e2y:<\/p>\n
a) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u0103ng th\u00eam khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh vi\u1ec7c gi\u1ea3i ng\u00e2n s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1ea1t m\u1ee9c t\u1ed1i thi\u1ec3u do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n
b) T\u1ef7 tr\u1ecdng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh vi\u1ec7c gi\u1ea3i ng\u00e2n s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e3 \u0111\u0103ng k\u00fd t\u0103ng th\u00eam \u0111\u1ea1t t\u1ed1i thi\u1ec3u t\u1eeb 20% so v\u1edbi t\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng;<\/p>\n
c) C\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf t\u0103ng th\u00eam khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh vi\u1ec7c gi\u1ea3i ng\u00e2n s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ed1i thi\u1ec3u t\u1eeb 20% so v\u1edbi c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng.<\/p>\n
\u0110i\u1ec1u 15. C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf kh\u00e1c<\/b><\/a><\/p>\n
1. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng n\u1eef \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1eb1ng s\u1ed1 chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef.<\/p>\n
2. Doanh nghi\u1ec7p s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1eb1ng s\u1ed1 chi th\u00eam cho lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1.<\/p>\n
3. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 thu\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 – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c gi\u1ea3m 50% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean ph\u1ea7n thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, thu nh\u1eadp t\u1eeb cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/p>\n
4. Doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> th\u00e0nh l\u1eadp m\u1edbi t\u1eeb h\u1ed9 kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong 02 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb khi c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n
5. T\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f4ng l\u1eadp, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc c\u00f4ng l\u1eadp ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n
6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>\n
\u0110i\u1ec1u 16. Chuy\u1ec3n l\u1ed7<\/b><\/a><\/p>\n
1. Doanh nghi\u1ec7p c\u00f3 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang n\u0103m sau; s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Th\u1eddi gian \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7.<\/p>\n
2. Doanh nghi\u1ec7p c\u00f3 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang n\u0103m sau v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3. Th\u1eddi gian chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n
3. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>\n
\u0110i\u1ec1u 17. Tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<\/b><\/a><\/p>\n
1. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c tr\u00edch t\u1ed1i \u0111a 20% thu nh\u1eadp t\u00ednh thu\u1ebf h\u00e0ng n\u0103m \u0111\u1ec3 l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/p>\n
2. Trong th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb khi tr\u00edch l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, n\u1ebfu Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft 70% ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean kho\u1ea3n thu nh\u1eadp \u0111\u00e3 tr\u00edch l\u1eadp qu\u1ef9 m\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea7n l\u00e3i ph\u00e1t sinh t\u1eeb s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00f3.<\/p>\n
Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf thu h\u1ed3i l\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p trong th\u1eddi gian tr\u00edch l\u1eadp qu\u1ef9.<\/p>\n
L\u00e3i su\u1ea5t t\u00ednh l\u00e3i \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu h\u1ed3i t\u00ednh tr\u00ean ph\u1ea7n qu\u1ef9 kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft l\u00e0 l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu kho b\u1ea1c lo\u1ea1i k\u1ef3 h\u1ea1n 05 n\u0103m ho\u1eb7c k\u1ef3 h\u1ea1n 10 n\u0103m (trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 lo\u1ea1i k\u1ef3 h\u1ea1n 05 n\u0103m) ph\u00e1t h\u00e0nh g\u1ea7n th\u1eddi \u0111i\u1ec3m thu h\u1ed3i nh\u1ea5t v\u00e0 th\u1eddi gian t\u00ednh l\u00e3i l\u00e0 02 n\u0103m.<\/p>\n
L\u00e3i su\u1ea5t t\u00ednh l\u00e3i \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu h\u1ed3i t\u00ednh tr\u00ean ph\u1ea7n qu\u1ef9 s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch l\u00e0 m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a> v\u00e0 th\u1eddi gian t\u00ednh l\u00e3i l\u00e0 kho\u1ea3ng th\u1eddi gian k\u1ec3 t\u1eeb khi tr\u00edch l\u1eadp qu\u1ef9 \u0111\u1ebfn khi thu h\u1ed3i.<\/p>\n
3. Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf.<\/p>\n
4. Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/p>\n
5. Doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng m\u00e0 c\u00f3 thay \u0111\u1ed5i do s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p nh\u1eadn s\u00e1p nh\u1eadp t\u1eeb vi\u1ec7c s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u1edbc khi s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i.<\/p>\n
\u0110i\u1ec1u 18. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf<\/b><\/a><\/p>\n
1. \u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 13, 14 v\u00e0 15 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai.<\/p>\n
\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi (bao g\u1ed3m c\u1ea3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>) quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13, \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/p>\n
2. Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 4, 13<\/a>, 14 v\u00e0 15 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu ho\u1eb7c chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf tr\u00ean t\u1ed5ng doanh thu ho\u1eb7c t\u1ed5ng chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/p>\n
3. Thu\u1ebf su\u1ea5t 15% v\u00e0 17% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> v\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf t\u1ea1i c\u00e1c \u0111i\u1ec1u 4, 13<\/a>, 14 v\u00e0 15 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/p>\n
a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u1eeb thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m s kho\u1ea3n 2 \u0110i\u1ec1u 12 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n), 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 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam;<\/p>\n
b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n;<\/p>\n
c) Thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t, kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed tr\u00ean m\u1ea1ng; thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a>, tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p \u00f4 t\u00f4, m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, du thuy\u1ec1n, l\u1ecdc h\u00f3a d\u1ea7u;<\/p>\n
d) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n
4. Thu\u1ebf su\u1ea5t 15% v\u00e0 17% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p trong quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
5. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n
6. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec1u 4, 13<\/a>, 14 v\u00e0 15 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\n
Ch\u01b0\u01a1ng IV<\/b><\/a><\/p>\n
\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/b><\/a><\/div>\n\u0110i\u1ec1u 19. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/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 10 n\u0103m 2025 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025.<\/p>\n
2. 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 s\u1ed1 71\/2014\/QH13<\/a>, Lu\u1eadt s\u1ed1 61\/2020\/QH14<\/a>, Lu\u1eadt s\u1ed1 12\/2022\/QH15<\/a> v\u00e0 Lu\u1eadt s\u1ed1 15\/2023\/QH15<\/a> h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n
3. Tr\u01b0\u1eddng h\u1ee3p T\u1ed5 ch\u1ee9c h\u1ee3p t\u00e1c ph\u00e1t tri\u1ec3n kinh t\u1ebf, Li\u00ean h\u1ee3p qu\u1ed1c c\u00f3 quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn thu\u1eadn l\u1ee3i h\u01a1n v\u1ec1 quy\u1ec1n \u0111\u00e1nh thu\u1ebf cho c\u00e1c n\u01b0\u1edbc ngu\u1ed3n thu nh\u1eadp, trong \u0111\u00f3 c\u00f3 Vi\u1ec7t Nam, giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n.<\/p>\n
\u0110i\u1ec1u 20. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/b><\/a><\/p>\n
1. 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 v\u1ec1 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 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung 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, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 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.<\/p>\n
2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh nh\u01b0ng thu\u1ed9c di\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025.<\/p>\n
Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kh\u00f3a XV, K\u1ef3 h\u1ecdp th\u1ee9 9 th\u00f4ng qua ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2025.<\/i><\/p>\n
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CH\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I<\/b><\/p>\n
Tr\u1ea7n Thanh M\u1eabn<\/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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NATIONAL ASSEMBLY OF VIETNAM
——–<\/b><\/div>\n<\/td>\n
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom \u2013 Happiness
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Law No. 67\/2025\/QH15<\/div>\n<\/td>\n
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Hanoi, June 14, 2025<\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
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LAW<\/span><\/b><\/a><\/div>\nCORPORATE INCOME TAX<\/a><\/div>\n
Pursuant to Constitution of the Socialist Republic of Vietnam;<\/i><\/p>\n
The National Assembly hereby promulgates the Law on Corporate Income Tax.<\/i><\/p>\n
Chapter I<\/b><\/a><\/p>\n
GENERAL PROVISIONS<\/span><\/b><\/a><\/div>\nArticle 1. Governing scope<\/b><\/a><\/p>\n
This Law provides for taxpayers, taxable income, exempt income, tax bases, tax calculation methods and tax incentives.<\/p>\n
Article 2. Taxpayers<\/b><\/a><\/p>\n
1. Taxpayers are organizations earning taxable income from production of goods, sale of goods and services as prescribed by this Law (hereinafter referred to as “enterprises”), including:<\/p>\n
a) Enterprises established under Vietnamese law;<\/p>\n
b) Enterprises established under foreign laws (hereinafter referred to as “foreign enterprises”) with or without Vietnam-based permanent establishments;<\/p>\n
c) Cooperatives, cooperative unions established in compliance with provisions of the Law on Cooperatives;<\/p>\n
d) Public service providers established under Vietnamese law;<\/p>\n
dd) Other organizations earning income from production and business operations (hereinafter referred to as \u201cbusiness operations\u201d).<\/p>\n
2. Enterprises having taxable incomes under Article 3 of this Law shall pay corporate income tax as follows:<\/p>\n
a) Enterprises established under Vietnamese laws shall pay tax on taxable incomes generated in and outside Vietnam;<\/p>\n
b) Foreign enterprises with Vietnam-based permanent establishments shall pay tax on taxable incomes generated in Vietnam and taxable incomes generated outside Vietnam which are related to the operation of such establishments;<\/p>\n
c) Foreign enterprises with Vietnam-based permanent establishments shall pay tax on taxable incomes generated in Vietnam which are not related to the operation of such permanent establishments;<\/p>\n
d) Foreign enterprises without Vietnam-based permanent establishments, including those engaged in e-commerce and digital platform-based businesses, shall pay tax on taxable incomes generated in Vietnam.<\/p>\n
3. The permanent establishments of a foreign enterprise are production and business facilities through which the foreign enterprise carries out part or the whole business operations in Vietnam, including:<\/p>\n
a) Branches, executive offices, factories, workshops, means of transport, oil fields, gas files, miles or other natural resource extraction sites in Vietnam;<\/p>\n
b) Construction sites;<\/p>\n
c) Service providing centers, including counseling services via employees or other organizations or individuals;<\/p>\n
d) Agents of foreign enterprises;<\/p>\n
dd) Vietnam-based representatives, in case of representatives that are competent to conclude contracts in the name of foreign enterprises or representatives that are incompetent to conclude contracts in the name of foreign enterprises but regularly deliver goods or provide services in Vietnam;<\/p>\n
e) E-commerce platforms and digital platforms through which foreign enterprises provide goods and services in Vietnam.<\/p>\n
4. The Government of Vietnam shall elaborate this Article. <\/p>\n
Article 3. Taxable incomes<\/b><\/a><\/p>\n
1. Taxable incomes include income from goods and service business operations and other incomes specified in Clause 2 of this Article.<\/p>\n
2. Other incomes include:<\/p>\n
a) Income from transfer of capital, transfer of the right to capital contribution, transfer of securities;<\/p>\n
b) Income from real estate transfer, except for income from transfer of real estate of real estate businesses;<\/p>\n
c) Income for transfer of investment projects, transfer of the right to participate in investment projects, transfer of the right to mineral exploration, mineral extraction, and mineral processing;<\/p>\n
d) Income from transfer, lease and liquidation of assets including valuable papers, except for real estate;<\/p>\n
dd) Income from the property use right and property ownership, including income from intellectual property rights and technology transfer<\/p>\n
e) Income from deposit interest, loan interest, sale of foreign exchange, except for income from credit operations of credit institutions;<\/p>\n
g) Accrued expenses which are not fully settled or only partially settled but are not recorded as a decrease in deductible expenses; collected bad debts that were cancelled; debts payable without identifiable creditors; discovered income from business operation in previous years that were omitted;<\/p>\n
h) The discrepancy between the collected penalties, compensation for breaches of economic contracts or bonuses for fulfilling commitments under the contracts;<\/p>\n
i) Financial or in-kind donations and grants received;<\/p>\n
k) Differences arising from the revaluation of assets according to laws for capital contribution, transfer during mergers, consolidations, full divisions, partial divisions, ownership changes, and conversion of business types;<\/p>\n
l) Income from business cooperation contracts;<\/p>\n
m) Income from business operations abroad;<\/p>\n
n) Income of public service providers for activities related to the leasing of public property;<\/p>\n
o) Other income, excluding the exempt income prescribed in Article 4 of this Law.<\/p>\n
3. Taxable income generated in Vietnam of foreign enterprises stipulated in points c and d of Clause 2 Article 2 of this Law is income received that originates from Vietnam, regardless of the location of business operation.<\/p>\n
4. Vietnamese enterprises investing abroad that generate income from business operations overseas during the tax period may deduct the corporate income tax payable according to the regulations of the host country from the corporate income tax payable in Vietnam, but this deduction must not exceed the corporate income tax calculated according to the provisions of Vietnamese corporate income tax law.<\/p>\n
5. Enterprises must pay an additional corporate income tax based on the Income Inclusion Rule (IIR) as stipulated by law; thus, the additional corporate income tax payable can be deducted from the corporate income tax payable in Vietnam as per the provisions of this Law.<\/p>\n
6. The Government of Vietnam shall elaborate this Article. <\/p>\n
Article 4. Exempt incomes<\/b><\/a><\/p>\n
1. Income from marine fisheries; income from the production of products from crops, planted forests, breeding, cultivation and processing of agriculture and aquaculture products (including purchase of agriculture and aquaculture products for processing) in disadvantaged areas or extremely disadvantaged areas; income of cooperatives, cooperative unions from the production of products from crops, planted forests, breeding, cultivation and processing of agriculture and aquaculture products (including purchase of agriculture and aquaculture products for processing), salt production.<\/p>\n
2. Income of cooperatives, cooperative unions engaged in agriculture, forestry, fishery, or salt production in disadvantaged areas or extremely disadvantaged areas.<\/p>\n
3. Income from the application of technical services directly for agriculture.<\/p>\n
4. Income from the performance of contracts on scientific research and technological development and innovation, and digital transformation; income from the sale of products turned out with technologies applied for the first time in Vietnam; income from the sale of trial products during the period of trial production including trial production conducted under controlled conditions in accordance with legal regulations. Income stated in this clause shall be exempt from tax for a maximum period of three years.<\/p>\n
5. Incomes from goods and service business operations of enterprises at least 30% of the annual average number of employees of which are disabled people, detoxified people, HIV\/AIDS patients, and have an annual average number of employees of at least 20, except for enterprises engaged in finance and real estate business.<\/p>\n
6. Income from vocational education and training activities exclusively reserved for ethnic minority people, the disabled, children in extremely disadvantaged circumstances and persons involved in social evils.<\/p>\n
7. Income distributed from capital contributions, share purchases, joint ventures or associations with domestic enterprises, after corporate income tax has been paid under the provisions of this Law, including cases where the capital contribution recipients, stock issuers, joint ventures or associations are eligible for corporate income tax incentives.<\/p>\n
8. Grants received for use in educational, cultural, artistic, charitable, humanitarian and other social activities in Vietnam; grants received from enterprises that are not related parties, organizations and individuals both domestically and internationally for the purpose of scientific research, technology development, innovation, and digital transformation; direct support from the state budget and from the Investment Support Fund established by the Government; compensation from the State as prescribed by law.<\/p>\n
In cases where the received grants stated in this clause are misused by the enterprises, tax recapture and penalties for violations shall be imposed in accordance with provisions of law.<\/p>\n
9. The difference arising from the revaluation of assets in accordance with provisions of law for the purposes of equitization and restructuring of enterprises of which 100% charter capital is possessed by the State.<\/p>\n
10. Income from the transfer of Certified Emissions Reductions (CERs), the initial transfer of carbon credits after issuance by enterprises granted Certified Emissions Reductions (CERs) and carbon credits; income from interest on green bonds; income from the initial transfer of green bonds after issuance.<\/p>\n
11. Income (including interest from bank deposits, interest from government bonds, and interest from treasury bills) from performing the tasks assigned by the State in the following circumstances:<\/p>\n
a) Income of the Vietnam Development Bank from development investment credit and export credit activities;<\/p>\n
b) Income of the Vietnam Bank for Social Policies from credit operations for the poor and other beneficiaries;<\/p>\n
c) Income of the single-member limited liability companies managing assets of credit institutions in Vietnam;<\/p>\n
d) Income from revenue-generating activities of state financial funds and other state organizations operating on a non-profit basis as prescribed or decided by the Government or the Prime Minister.<\/p>\n
12. The undistributed income of private facilities in the education \u2013 training, healthcare, and other sectors in which private investment is encouraged that is retained to invest in those facilities\u2019 development, in accordance with the minimum ratio prescribed by the Government; income contributed to the creation of an undistributed common fund or undistributed common assets of cooperatives and cooperative unions that are established and operating established and operating in accordance with the regulations of the law on cooperatives.<\/p>\n
13. Incomes from transfer of technologies that are prioritized to be to organizations and individuals in extremely disadvantaged areas.<\/p>\n
14. Income of public service providers from the provision of public services, including:<\/p>\n
a) Basic and essential public services included in the list of public services using state budget issued by the competent authority;<\/p>\n
b) Public services requiring the State\u2019s subsidization or funding due to the undercalculation of service provision costs in the service charges;<\/p>\n
c) Public services in extremely disadvantaged areas.<\/p>\n
15. The Government of Vietnam shall elaborate this Article. <\/p>\n
Article 5. Tax period<\/b><\/a><\/p>\n
1. A corporate income tax period may be a calendar year or a fiscal year as decided by enterprises, except the cases defined in Clause 2 of this Article. In case an enterprise chooses a fiscal year that is not the calendar year, a notification must be submitted to the supervisory tax authority before implementation.<\/p>\n
2. The tax period for the enterprises specified in point c, point d clause 2 Article 2 of this Law shall comply with the provisions of law on tax administration.<\/p>\n
Chapter II<\/b><\/a><\/p>\n
TAX BASES AND TAX CALCULATION METHODS<\/span><\/b><\/a><\/div>\nArticle 6. Tax bases<\/b><\/a><\/p>\n
Tax bases include assessable income and tax rate.<\/p>\n
Article 7. Determination of assessable income<\/b><\/a><\/p>\n
1. Assessable income in a tax period is determined as follows:<\/p>\n <\/p>\n\n
\n
Assessable income<\/div>\n<\/td>\n
\n
=<\/div>\n<\/td>\n
\n
Taxable income<\/div>\n<\/td>\n
<\/p>\n
–<\/div>\n<\/td>\n
\n
Exempt income<\/div>\n<\/td>\n
\n
+<\/div>\n<\/td>\n
<\/p>\n
Carried-forward losses as per regulations<\/div>\n<\/td>\n<\/tr>\n<\/table>\n
2. Taxable income specified in clause 1 of this Article is determined as follows:<\/p>\n <\/p>\n\n
\n
Taxable income<\/div>\n<\/td>\n
\n
=<\/div>\n<\/td>\n
\n
Revenue <\/div>\n<\/td>\n
\n
–<\/div>\n<\/td>\n
\n
Tax deductible expenses<\/div>\n<\/td>\n
\n
+<\/div>\n<\/td>\n
\n
Other incomes (including income received outside Vietnam)<\/div>\n<\/td>\n<\/tr>\n<\/table>\n
3. An enterprise engaged in multiple business operations during the tax period shall have their taxable income from business operations calculated as the total income from all such operations. In cases of losses incurred in the business operations, these losses may be offset against the taxable income of other business operations generating income, as chosen by the enterprise (excluding income from real estate transfers, investment project transfers, and transfers of rights to participate in investment projects that cannot be offset against the income from business operations currently enjoying tax incentives). The remaining income after offsetting is subject to the corporate income tax rate applicable to business operations.<\/p>\n
4. Taxable income from transfers of investment projects to explore, extract and process minerals; transfers of right to participate in investment projects to explore, extract, and process minerals; transfers of right to explore, extract and process minerals must be separately identified for tax declaration and payment, and cannot be offset against losses or profits from business operations during the tax period.<\/p>\n
Article 8. Revenues<\/b><\/a><\/p>\n
1. Revenue for calculating taxable income is the total sales, processing remuneration, service provision charges, including subsidies and surcharges enjoyed by enterprises, regardless of whether the payment has been received or not.<\/p>\n
2. The Government of Vietnam shall elaborate this Article. <\/p>\n
Article 9. Deductible and non-deductible expenses upon determination of taxable incomes<\/b><\/a><\/p>\n
1. Except for the expenditures mentioned in Clause 2 of this Article, all expenditures of an enterprise may be deductible when calculating taxable income if they meet the conditions below:<\/p>\n
a) Actual expenditures on business operation of the enterprise, including additional deductible expenses that are a percentage (%) of the actual expenses incurred during the tax period related to the enterprise’s research and development activities;<\/p>\n
b) Other actual expenditures incurred, including:<\/p>\n
b1) Expenditures on national defense and security education, training, activities of the self-defense forces, and other national defense and security tasks as prescribed by law;<\/p>\n
b2) Expenditures on activities of party organizations and political-social organizations within the enterprise;<\/p>\n
b3) Expenditures on vocational education and training for workers in accordance with the provisions of the law;<\/p>\n
b4) Actual expenditures on HIV\/AIDS prevention and control in the workplace of the enterprise;<\/p>\n
b5) Funding for education, healthcare, culture; funding for disaster prevention, mitigation of disaster and epidemic consequences, funding for building solidarity houses, houses of affection, and homes for policy beneficiaries as prescribed by law; funding as regulated by the Government and the Prime Minister for extremely disadvantaged areas; funding for scientific research, technological development and innovation, and digital transformation;<\/p>\n
b6) Expenditures on scientific research, technological development and innovation, and digital transformation;<\/p>\n
b7) Value of losses due to natural disasters, diseases, and other cases of force majeure where compensation is not eligible for;;<\/p>\n
b8) Actual expenses for individuals seconded to participate in the management, operation and control of credit institutions put under special control and commercial banks undergo mandatory transfer in accordance with the Law on Credit Institutions;<\/p>\n
b9) Certain operating expenses of the enterprise that do not correspond with the revenue generated during the period as stipulated by the Government.<\/p>\n
b10) Expenditures on supporting the construction of public works, while also serving the business operation of the enterprise.<\/p>\n
b11) Expenditures related to the reduction of greenhouse gas emissions aimed at carbon neutrality and net zero, reducing environmental pollution as well as the production and business of the enterprise;<\/p>\n
b12) Some contributions to funds established under the decision of the Prime Minister and regulations of the Government;<\/p>\n
c) Expenditures with adequate invoices and proofs of cashless payment in accordance with provisions of law, except for specific cases stipulated by the Government.<\/p>\n
2. Non-deductible expenses upon determination of taxable incomes include:<\/p>\n
a) Expenditures not fully satisfying the requirements specified in Clause 1 of this Article;<\/p>\n
b) Fine for administrative violations;<\/p>\n
c) Expense already covered by other funding sources;<\/p>\n
d) Expense in excess of the Government-prescribed norm for: Business management costs allocated by foreign enterprises to their Vietnam-based permanent establishments; costs of management of gambling video game businesses and casinos; payment of interests on loans taken by enterprises with related-party transactions; direct payment of benefits for employees; contributions to additional pension insurance as mandated by the Social Insurance Law or social welfare-like funds, voluntary pension insurance, and life insurance for employees;<\/p>\n
dd) Provisions made incorrectly or exceeding the limits set by the law regarding provisions;<\/p>\n
e) Depreciation expense for fixed assets that is incorrect or exceeds the limits prescribed by law;<\/p>\n
g) Improper prepaid expenses;<\/p>\n
h) Wages and remunerations of owners of sole proprietorships, individual owners of single-member limited liability companies; wages of founders that do not directly participate in production and business management; wages, remunerations, and accounting expenses allocated for the employees that are not actually paid or are paid without invoices or payment documents as prescribed by law;<\/p>\n
i) Payment of interests on loans corresponding to the charter capital deficit; interest payments for loans during the investment process that have been recorded in the investment value; interest payments for loans for the implementation of contracts for oil and gas exploration and exploitation; payment of interests on business loans of entities that are not credit institutions that exceed the limits prescribed by the Civil Code;<\/p>\n
k) Recoverable expenses exceeding the rate stipulated in the approved petroleum contract; in cases where the petroleum contract does not specify a recovery rate, the expenses exceeding the limits set by the Government shall not be considered deductible expenses.<\/p>\n
l) The input value-added tax (VAT) that has been deducted; the VAT paid using the credit-invoice method; the input VAT on the value of passenger cars with fewer than 10 seats exceeding the limits set by the Government; corporate income tax; other taxes, fees, charges, and revenues not considered as expenses according to the provisions of law, and late payment interests as stipulated by the law on tax administration.<\/p>\n
The VAT paid using the credit-invoice method specified in this point shall not include the input VAT on goods and services directly related to the production and business of the enterprise that has not been fully deducted and also not refundable.<\/p>\n
The input VAT that has been recorded as deductible expenses shall not be deducted from the output VAT.<\/p>\n
m) Expenses not corresponding to assessable revenue, except for the expenses specified in point b, clause 1 of this Article; expenses that do not meet the conditions for expenditure and the items of expenditure as stipulated by specialized laws;<\/p>\n
n) Donations, except for donations specified in point b5 clause 1 of this Article;<\/p>\n
o) Expenditures on basic construction investment during the investment period to form fixed assets; expenditures directly related to the increase or decrease of the enterprise’s equity.<\/p>\n
p) Expenses of business operations: banking, insurance, lottery, securities, BT contracts, BOT contracts, and BTO contracts that are incorrect or exceed the limits prescribed by law;<\/p>\n
q) Other expenses.<\/p>\n
3. The Government shall elaborate on this Article, including additional expenditure levels, conditions, period and scope for expenditures on research and development of the enterprise specified in point a clause 1 of this Article. <\/p>\n
The Ministry of Finance stipulates that the documentation for the expenses recorded as deductible expenses specified in points b and c of Clause 1 of this Article.<\/p>\n
Article 10. Tax rate<\/b><\/a><\/p>\n
1. The corporate income tax rate shall be 20%, except for the cases in Clauses 2, 3 and 4 of this Article and beneficiaries of tax incentives prescribed in Article 13 of this Article.<\/p>\n
2. A tax rate of 15% shall apply to enterprises whose total annual revenue does not exceed 3 billion VND.<\/p>\n
3. A tax rate of 17% shall apply to enterprises whose total annual revenue is from over 3 billion VND to 50 billion VND.<\/p>\n
The revenue used as the basis for identifying enterprises eligible for the tax rates of 15% and 17% specified in clause 2 and clause 3 of this Article is the total revenue for the preceding corporate income tax period. The determination of total revenue serving as the basis for implementation shall comply with the regulations of the Government.<\/p>\n
4. The corporate income tax rate applicable to some of other cases shall be as follows:<\/p>\n
a) For oil and gas exploration and exploitation, the tax rate shall be from 25% to 50%. Based on the location, exploitation conditions, and mineral reserves of the mine, the Prime Minister shall decide the specific tax rate applicable to each petroleum contract;<\/p>\n
b) For exploration and exploitation of rare resources (including: platinum, gold, silver, tin, tungsten, antimony, gemstones, rare earths, and other rare resources as stipulated by law), the tax rate shall be 50%. In cases where 70% or more of the allocated area belongs to extremely disadvantaged areas, the tax rate shall be 40%.<\/p>\n
Article 11. Tax calculation methods<\/b><\/a><\/p>\n
1. Corporate income tax payable in a tax period equals (=) assessable income multiplied by (x) tax rate, except for the case specified in clause 2 of this Article.<\/p>\n
2. The Government shall specify the rates of corporate income tax payable on revenue by the following entities:<\/p>\n
a) Enterprises specified in points c and d of clause 2, Article 2 of this Law; entities required to declare and pay taxes, the time and method for determining revenue subject to income tax arising in Vietnam;<\/p>\n
b) Enterprises whose total annual revenue do not exceed 3 billion VND as stipulated in Clause 2, Article 10 of this Law, in cases where revenue can be determined but costs and incomes from business operations cannot be identified;<\/p>\n
c) Cooperatives, cooperative unions, public service providers and other organizations specified in points c, d, and e of clause 1, Article 2 of this Law that engage in the goods and service business operations, generate income subject to corporate income tax (excluding exempt income stipulated in Article 4 of this Law) and have recorded their revenues but are unable to determine the costs and income from their business operations.<\/p>\n
Chapter III<\/b><\/a><\/p>\n
CORPORATE INCOME TAX INCENTIVES<\/span><\/b><\/a><\/div>\nArticle 12. Principles and regulated entities of corporate income tax incentives<\/b><\/a><\/p>\n
1. Enterprises are entitled to corporate income tax incentives based on the sectors and industries eligible for corporate income tax incentives, as well as the geographical areas eligible for corporate income tax incentives specified in this Article. The corporate income tax incentives shall comply with the provisions of Article 13 and Article 14 of this Law.<\/p>\n
In cases where other laws provide for corporate income tax incentives that differ from the provisions of this Law, the provisions of this Law shall be applied, except for the Law on the Capital and resolutions that stipulate special mechanisms and policies of the National Assembly.<\/p>\n
At the same time, if an enterprise is entitled to multiple tax incentives under this Law for the same income, the enterprise may choose to apply the most beneficial tax incentive.<\/p>\n
2. The sectors and industries eligible for corporate income tax incentives include:<\/p>\n
a) Application of high technology, venture capital investing for the development of high technology included in the list of high technology that is prioritized for investment and development in accordance with the Law on High Technology; the application of strategic technology as prescribed by law; high technology incubation, incubation of high-tech enterprises; investment in the construction and operation of high-tech incubators, high-tech enterprise incubators;<\/p>\n
b) Production of software products; production of network security products and provision of network security services in accordance with legal regulations on network security; production of key digital technology products, provision of key digital technology services, and manufacturing of electronic devices in accordance with the law on digital technology industry; research and development, design, production, packaging, testing of semiconductor chip products; establishment of artificial intelligence data centers;<\/p>\n
c) Production of supporting industry products that are included in the list of supporting industry products given priority for development that are required to meet one of the following criteria as stipulated by the Government:<\/p>\n
c1) Supporting industry products for high technology as stipulated by the Law on High Technology;<\/p>\n
c2) Supporting industry products for the production of products in the textile – garment, leather – footwear, electronics – information technology (including semiconductor production and design), automobile manufacturing and assembly, and mechanical engineering, as of the effective date of this Law, which have not yet been produced domestically or have been produced domestically but must meet the technical standards of the European Union or equivalent (if any) as prescribed by the Minister of Industry and Trade;<\/p>\n
d) Production of renewable energy, clean energy, energy from waste disposal; environmental protection; the production of composite materials, various types of lightweight building materials, and rare materials; production of national defense and security products and industrial mobilization products according to the provisions of law on national defense, security and industrial mobilization; production of key industrial chemicals and key mechanical products in accordance with the law;<\/p>\n
dd) Investment in the development of water plants, power plants, water supply and drainage systems, bridges, roads, railways, airports, seaports, river ports, airports, stations, and other particularly important infrastructure works as decided by the Prime Minister;<\/p>\n
e) High-tech enterprises and hi-tech agriculture enterprises stipulated by the Law on High Technology; scientific and technological enterprises stipulated by the Law on Science, Technology and Innovation;<\/p>\n
g) Investment projects in the manufacturing sector that meet the following requirements:<\/p>\n
g1) These projects have a minimum investment capital scale of 12 trillion VND and must complete the disbursement of the total registered investment capital within 05 years from the date of investment approval according to investment laws;<\/p>\n
g) These projects must use technology that meets the requirements set forth by the Minister of Science and Technology;<\/p>\n
h) These projects must be entitled to special investment support and incentives specified in clause 2 Article 20 of the Law on Investment. The Government shall elaborate on the period of disbursement of the total registered investment capital of these projects;<\/p>\n
i) Planting, caring for and protecting forests; producing, reproducing and crossbreeding crops and livestock; investing in the preservation of agricultural products after harvest, storing agricultural products, aquatic products and food; producing, exploiting and refining salt, except for the salt production specified in Clause 1 of Article 4 of this Law;<\/p>\n
k) Cultivation of forest products;<\/p>\n
l) Products from crops, planted forests, livestock farming, aquaculture and the processing of agricultural products, and aquatic products.<\/p>\n
The income from the processing of agricultural and aquatic products stipulated in this point must meet the requirements set forth in clause 1, Article 4 of this Law;<\/p>\n
m) Production of high-quality steel; production of energy-saving products; manufacturing of machinery and equipment for agriculture, forestry, fishery and salt production; production of irrigation equipment; production of animal feed for livestock, poultry and aquatic products;<\/p>\n
n) Production and assembly of automobiles; production of other digital technology products;<\/p>\n
o) Investment in business operations of technical facilities supporting small and medium-sized enterprises and small and medium-sized enterprise incubators; investment in business operations of co-working spaces supporting small and medium-sized startups in accordance with the provisions of the Law on Provision of Assistance for Small and Medium-sized Enterprises.<\/p>\n
p) The People\u2019s credit funds, microfinance institutions, cooperative banks;<\/p>\n
q) Cooperatives and cooperative unions operating in the fields of agriculture, forestry, fishery, and salt production;<\/p>\n
r) Private sector involvement in the fields of education, training, vocational training, healthcare, culture, sports and environment according to the List of types, criteria of scale and standards prescribed by the Prime Minister; judicial assessment;<\/p>\n
s) Investment in the construction of social housing for sale, lease or lease-purchase for individuals eligible for social housing support policies as stipulated by the Housing Law;<\/p>\n
t) Publication in accordance with the provisions of the Publishing Law;<\/p>\n
u) The press (including advertisements in newspapers) as stipulated by the Press Law.<\/p>\n
3. Geographical areas entitled to corporate income tax incentives as stipulated by the Government include:<\/p>\n
a) Extremely disadvantaged areas;<\/p>\n
b) Disadvantaged areas;<\/p>\n
c) Economic zones, high-tech zones, high-tech agricultural areas, and concentrated digital technology zones.<\/p>\n
4. The government stipulates the application of tax incentives for the following cases:<\/p>\n
a) Cases of applying tax incentives based on geographic criteria;<\/p>\n
b) Tax incentives in the fields of agriculture, forestry, fishery, and salt production;<\/p>\n
c) The cases where an enterprise generates revenue or income from investment projects (including new investment projects, expanded investment projects, high-tech enterprises, high-tech agriculture enterprises, and scientific and technological enterprises) in its first tax period and is entitled to tax incentives for less than 12 months.<\/p>\n
5. The newly established enterprise or the enterprise with an investment project resulting from a merger, consolidation, full division, partial division, change of ownership, or change of business form shall be responsible for fulfilling the obligation to pay corporate income tax (including any penalties, if applicable). At the same time, it shall inherit corporate income tax incentives (including the losses that have not been carried forward) of the enterprise or investment project prior to the merger, consolidation, full division, partial division, or change of ownership, provided that it continues to meet the eligibility requirements for corporate income tax incentives and loss carryforward conditions as stipulated by law.<\/p>\n
Article 13. Preferential tax rates<\/b><\/a><\/p>\n
1. The tax rate of 10% shall apply for 15 years to:<\/p>\n
a) Incomes of enterprises from the execution of new investment projects specified in points a, b, c, d and dd clause 2 Article 12 of this Law; income of enterprises specified in point e clause 2 Article 12 of this Law;<\/p>\n
b) Incomes of enterprises from the execution of investment projects specified in points g and h clause 2 Article 12 of this Law;<\/p>\n
c) Incomes of enterprises from the execution of new investment projects in the areas specified in point a clause 3 Article 12 of this Law;<\/p>\n
d) Incomes of enterprises from the execution of new investment projects in high-tech zones, high-tech agriculture zones, concentrated digital technology zones; new investment projects in economic zones located in areas eligible for tax incentives as stipulated in points a and b of Clause 3 of Article 12 of this Law. In cases where an investment project in an economic zone is located in both an area eligible for tax incentives and an area not eligible for tax incentives, tax incentives for the project shall be determined in accordance with the Government\u2019s regulations.<\/p>\n
2. The tax rate of 10% shall apply to:<\/p>\n
a) Incomes of enterprises from operations in the sectors and industries specified in points k and l Clause 2, Article 12 of this Law in the areas eligible for tax incentives specified in point b of Clause 3 Article 12 of this Law;<\/p>\n
b) Incomes of enterprises from operations in the sectors and industries specified in points i, r and s clause 2 Article 12 of this Law;<\/p>\n
c) Incomes of publishers from operations in the sectors and industries specified in point t clause 2 Article 12 of this Law;<\/p>\n
d) Incomes of cooperatives and cooperative unions specified in point q clause 2 Article 12 of this Law in areas other than the areas specified in clause 3 Article 12 of this Law;<\/p>\n
dd) Incomes of press agencies in the sectors and industries specified in point u clause 2 Article 12 of this Law;<\/p>\n
3. The tax rate of 15% shall apply to incomes of enterprises from operations in the sectors and industries specified in point l Clause 2 Article 12 of this Law located in areas other than the areas specified in Clause 3 Article 12 of this Law;<\/p>\n
4. The tax rate of 17% shall apply for 10 years to:<\/p>\n
a) New investment projects in sectors and industries eligible for incentives stipulated in points m, n, and o of Clause 2, Article 12 of this Law;<\/p>\n
b) New investment projects executed in the areas specified in point b clause 3 Article 12 of this Law;<\/p>\n
c) New investment projects in economic zones in areas other than the areas specified in points a and b clause 3 Article 12 of this Law.<\/p>\n
5. The tax rate of 17% shall apply to incomes of the enterprises specified in point p clause 2 Article 12 of this Law.<\/p>\n
6. The extension of the period and the application of preferential tax rate shall be as follows: <\/p>\n
a) The Prime Minister decides that the preferential tax period may be extended for up to 15 years for the following projects:<\/p>\n
a1) New investment projects stipulated in points a, b, d and dd of Clause 2 Article 12 of this Law, with a minimum investment capital of 6 trillion VND, which have a significant socio-economic impact, in need of great encouragement;<\/p>\n
a2) Investment project specified in point g clause 2 of Article 12 of this Law meeting one of the following criteria:<\/p>\n
– Goods are produced with global competitive capability. Revenue rises by over 20 trillion VND per year within 5 years from the date on which the investment project generates revenue;<\/p>\n
– Over 6,000 employees defined by labor laws are used regularly;<\/p>\n
– Investment projects in the field of technical economic infrastructure, including: Investment in the development of water plants, power plants, water supply and drainage systems, bridges, roads, railways, airports, seaports, river ports, airports, terminals, new energy, clean energy, energy-saving industries, and petroleum refining projects;<\/p>\n
b) For a new investment project stipulated in point h, clause 2, Article 12 of this Law, the Prime Minister decides the application of a decrease in tax rate of not exceeding 50% of the tax rate specified in clause 1 of this Article; the preferential tax period shall not exceed 1,5 times the preferential tax period specified in clause 1 of this Article and may be extended for up to 15 years but must not exceed the duration of the investment project.<\/p>\n
7. The preferential tax period applicable to the income generated from the execution of a new investment project by an enterprise stipulated in this Article (including projects specified in point g, clause 2 of Article 12 of this Law) shall begin from the first year in which the new investment project of the enterprise generates revenue.<\/p>\n
In cases where the enterprise is granted a Certificate of high-tech enterprise, a Certificate of high-tech agriculture enterprise, a Certificate of scientific and technological enterprise, a Certificate of a high-tech application project, or a Confirmation of incentives for supporting industry product manufacturing projects after the time of revenue generation, the preferential tax period shall begin from the year of issuance of the Certificate or Confirmation of incentives.<\/p>\n
Article 14. Tax exemption and tax reduction<\/b><\/a><\/p>\n
1. It is eligible for tax exemption for up to 4 years and 50% tax reduction for up to 9 more years for:<\/p>\n
a) Incomes of enterprises specified in clause 1 Article 13 of this Law;<\/p>\n
b) Incomes of enterprises specified in point r clause 2 Article 12 of this Law in the areas specified in points a and b clause 3 Article 12 of this Law; in cases where enterprise are not located in the areas specified in point a and point b clause 3 Article 12 of this Law, they are eligible for tax exemption for up to 4 years and 50% tax reduction for up to 5 more years.<\/p>\n
2. It is eligible for tax exemption for up to 2 years and 50% tax reduction for up to 4 more years for incomes of enterprises specified in clause 4 Article 13 of this Law.<\/p>\n
3. With respect to the new investment projects specified in point h clause 2 Article 12 of this Law, the Prime Minister shall decide the extension of the tax exemption or reduction period for up to 1,5 times the tax exemption or reduction period specified in point 1 of this Article.<\/p>\n
4. The tax exemption or reduction period shall begin from the first year in which taxable income is generated from the investment project. In cases where the project does not generate any taxable income during the three years starting from the first year in which the project generates revenue, the tax exemption or reduction period shall begin from the fourth year.<\/p>\n
In cases where the enterprise is granted a Certificate of a high-tech application project, a Certificate of high-tech enterprise, a Certificate of high-tech agriculture enterprise, a Certificate of scientific and technological enterprise, or a Confirmation of incentives for supporting industry product manufacturing projects after the time of income generation, the tax exemption or reduction period shall begin from the year of issuance of the Certificate or Confirmation. In cases where income has not yet been generated from the project in the year of issuance of the Certificate or Confirmation, the tax exemption or reduction period shall begin from the first year in which the income is generated. If, within the first three years from the issuance of the Certificate or the Confirmation, the enterprise does not have taxable income, the tax exemption or reduction period shall begin from the fourth year following the issuance of the Certificate or the Confirmation.<\/p>\n
5. Tax incentives for expansion investment projects:<\/p>\n
a) In cases where enterprise expands the scale, enhances capacity, modernizes technology, reduces pollution or improves the environment of its ongoing investment projects within the sectors, industries and areas entitled to corporate income tax incentives stipulated in Article 12 of this Law (hereinafter referred to as “expansion investments\u201d), its additional income generated from investment in the expansion of these projects will be eligible for tax incentives for the remaining period and is not be required to separately record;<\/p>\n
b) In cases where the preferential tax period of the ongoing project has expired, the additional income generated from the expansion investment project that meets the criteria specified in Clause 6 of this Article shall be eligible for tax exemption, tax reduction, but shall not be eligible for preferential tax rates. The tax exemption or reduction period for additional income generated from expansion investments shall be equal to the tax exemption or reduction period applicable to new investment projects within the same sector, profession and area eligible for corporate income tax incentives, and shall begin from the year in which the investment project completes the registered investment capital.<\/p>\n
The enterprise must separately record the additional income generated from expansion investments in order to apply for incentives. In cases where the addition income cannot be separately recorded, it shall be determined based on the ratio of the original cost of newly acquired fixed assets put into use for business operation to the total original cost of fixed assets of the enterprise.<\/p>\n
c) The tax incentives stipulated in this clause do not apply to cases of expansion investments resulting from mergers, acquisitions of enterprises, or ongoing investment projects.<\/p>\n
6. An expansion investment project shall be eligible for the incentives specified in point b clause 5 of this Article, provided that it meets one of the following criteria:<\/p>\n
a) The additional original cost of fixed assets reaches the minimum cost prescribed by the Government upon completion of the disbursement of the registered expansion investment capital for expansion investment projects in sectors and industries eligible for corporate income tax incentives, and expansion investment projects executed in areas eligible for corporate income tax incentives;<\/p>\n
b) The proportion of original cost of fixed assets when the investment project completes the disbursement of the registered expansion investment capital reaches at least 20% of the total original cost of fixed assets before expansion investment;<\/p>\n
c) The designed capacity when the investment project completes the disbursement of the registered expansion investment capital increases by at least 20% after expansion investment.<\/p>\n
Article 15. Other cases of tax exemption and reduction<\/b><\/a><\/p>\n
1. Enterprises engaged in manufacturing, construction, and transportation that employ a significant number of female workers shall be granted a reduction in corporate income tax equivalent to the additional expenses incurred for female workers.<\/p>\n
2. Enterprises employing a significant number of ethnic minority workers shall be granted a reduction in corporate income tax equivalent to the additional expenses incurred for ethnic minority workers.<\/p>\n
3. Enterprises transferring technologies in prioritized fields to organizations and individuals in disadvantaged areas and public service providers in disadvantaged areas shall be entitled to a 50% reduction in corporate income tax calculated on the income derived from technology transfer and income from providing public services in disadvantaged areas.<\/p>\n
4. Enterprises specified in clause 2 and clause 3 Article 10 of this Law that are newly established from household businesses shall be exempt from corporate income tax for two consecutive years from the date of generating taxable income.<\/p>\n
5. Public scientific and technological organizations and public higher education institutions operating not for profit shall be exempt from tax in accordance with the Government\u2019s regulations.<\/p>\n
6. The Government of Vietnam shall elaborate this Article. <\/p>\n
Article 16. Loss carryforward<\/b><\/a><\/p>\n
1. \u00a0An enterprise may carry forward its loss to the next year; this loss may be deducted from taxable income. A loss must not be carried forward for more than 5 consecutive years from the year succeeding the year in which the loss is incurred.<\/p>\n
2. Enterprises whose losses incurred from transfers of projects to explore, extract and process minerals; transfers of right to participate in projects to explore, extract and process minerals; transfers of right to explore, extract and process minerals may be carry forward the losses to the next year and offset them against the taxable incomes from such transfers. The period of loss carryforward shall comply with clause 1 of this Article.<\/p>\n
3. The Government of Vietnam shall elaborate this Article. <\/p>\n
Article 17. Contributions to scientific and technological development funds<\/b><\/a><\/p>\n
1. An enterprise, organization or public service provider established in accordance with Vietnamese law may contribute up to 20% of its assessable annual income to a scientific and technological development fund.<\/p>\n
2. Within five years after being allocated in accordance with the provisions of clause 1 of this Article, if the enterprise, organization or public service provider does not use the scientific and technological development fund, or has used less than 70% of the fund or has used it for unintended purposes, it shall transfer to state budget the corporate income tax calculated on the income already contributed to the fund but is not used or is improperly used plus (+) interest on that corporate income tax.<\/p>\n
The corporate income tax rate used for calculating tax arrears is the tax rate applicable to the enterprise, organization or public service provider during the time of operating the fund.<\/p>\n
The interest rate for calculating the interest on the tax arrears on the unused fund shall be the interest rate for five-year term treasury bonds or ten-year term treasury bonds (in the absence of five-year term treasury bonds) issued closest to the collection date, and the interest payment period is two years.<\/p>\n
The interest rate for calculating interest on the tax arrears on the fund improperly used shall be the late payment interest rate under the provisions of the Tax Administration Law, and the interest payment period begins from the time the fund is set up and ends when tax arrears are collected.<\/p>\n
3. Enterprises, organizations and public service providers are not allowed to record expenses from their scientific and technological development funds as deductible expenses upon the determination of taxable incomes in a tax period.<\/p>\n
4. Scientific and technological development funds shall be used in accordance with the provisions of law on science, technology and innovation.<\/p>\n
5. For an enterprise currently in operation that undergoes changes due to mergers, consolidations, full divisions, partial divisions, changes of ownership or changes in business type, the newly established enterprise or the enterprise established after merger, consolidation, full division, partial division, change of ownership or change in business type may inherit and shall be responsible for the management and use of the scientific and technological development fund of the enterprise prior to the merger, consolidation, full division, partial division, change of ownership or change in business type.<\/p>\n
Article 18. Conditions for tax incentives<\/b><\/a><\/p>\n
1. Corporate income tax incentives specified in Articles 13, 14 and 15 of this Law shall apply only to enterprises which implement regulations on accounting, invoices and documents and pay tax according to declarations.<\/p>\n
Corporate income tax incentives for new investment projects (including investment projects falling under point g, clause 2, Article 12 of this Law) as stipulated in Articles 13 and 14 of this Law do not apply to cases of mergers, consolidations, full divisions, partial divisions, changes of ownership, changes of business type, and other cases as regulated by the Government.<\/p>\n
2. Each enterprise must separate incomes from the business operations eligible for tax incentives prescribed in Articles 4, 13, 14 and 15 of this Law from incomes from the business operations that are not eligible for tax incentives; if these incomes cannot be separated, the incomes from the business operations eligible for tax incentives shall be determined according to the ratio of the revenue from or expenses for the business operations eligible for tax incentives to the total revenue or total expense of the enterprise.<\/p>\n
3. The tax rates of 15% and 17% specified in clause 2 and clause 3 Article 10 of this Law and the tax incentives in Articles 4, 13, 14 and 15 of this Law do not apply to:<\/p>\n
a) Incomes from transfers of capital, transfers of the right to contribute capital; incomes from transfers of real estate, except for incomes from investment in construction of social housing specified in point s clause 2 Article 12 of this Law; incomes from transfers of investment projects (except for transfers of projects to process minerals), transfers of the right to participate in investment projects, transfers of the right to explore, extract and process minerals; incomes from business operations outside Vietnam;<\/p>\n
b) Incomes from the exploration and extraction of petroleum and other rare resources, and incomes from mineral extraction and extraction;<\/p>\n
c) Incomes from the production and operation of online video games; incomes from the production and sale of goods and services subject to excise taxes as stipulated by the Excise Tax Law, except for projects related to the production and assembly of automobiles, aircraft, helicopters, gliders, yachts, and petrochemical refining;<\/p>\n
d) Specific cases as regulated by the Government.<\/p>\n
4. The tax rates of 15% and 17% specified in clauses 2 and 3 of Article 10 of this Law do not apply to enterprises that are subsidiaries or affiliated companies if the enterprises in the affiliation do not meet the conditions for applying the tax rates stipulated in clauses 2 and 3 of Article 10 of this Law.<\/p>\n
5. In cases where enterprises do not meet the conditions for tax incentives, the competent authorities shall collect the tax arrears and impose penalties for violations according to the provisions of law.<\/p>\n
6. The Government of Vietnam shall elaborate clause 5 of this Article. \u00a0The Ministry of Finance shall stipulate the procedures and application for tax incentives set forth in Articles 4, 13, 14, and 15 of this Law.<\/p>\n
Chapter IV<\/b><\/a><\/p>\n
\u00a0\u00a0 IMPLEMENTATION PROVISIONS<\/b><\/a><\/div>\nArticle 19. Entry into force<\/b><\/a><\/p>\n
1. This law comes into force from October 1, 2025 and shall apply from the corporate income tax period of 2025.<\/p>\n
2. Law on Corporate Income Tax No. 14\/2008\/QH12 amended by Law No. 32\/2013\/QH13, Law No. 71\/2014\/QH13, Law No. 61\/2020\/QH14, Law No. 12\/2022\/QH15, and Law No. 15\/2023\/QH15 shall cease to be effective from the effective date of this Law.<\/p>\n
3. In cases of Organization for Economic Cooperation and Development (OECD) of the United Nations has more favorable provisions and guidelines for taxing rights of source countries, including Vietnam, the Government shall provide specify regulations for implementation.<\/p>\n
\u00a0Article 20. Transitional provisions<\/a><\/b><\/p>\n
1. For enterprises with investment projects that are eligible for corporate income tax incentives in accordance with the provisions of law on corporate income tax at the time of licensing or issuance of Investment Certificates, or grant of investment permission in accordance with the provisions of law on investment, in the event that the law on corporate income tax is amended and the enterprises meet conditions for tax incentives in accordance with the amended law, the enterprises may choose to enjoy tax incentives based on the applicable tax rates and tax exemption or reduction periods according to the regulations in effect at the time of licensing or issuance of Investment Certificates, or grant of investment permission, or according to the provisions of the amended law for the remaining tax incentive period.<\/p>\n
2. In the case where an enterprise has an investment project that is not eligible for incentives under the provisions of legislative documents on corporate income tax prior to the effective date of this Law but is eligible for incentives under the provisions of this Law, the incentives as stipulated in this Law shall be applied for the remaining period starting from the tax period of 2025.<\/p>\n
This Law was passed on June 14, 2025, by the XVth National Assembly of the Socialist Republic of Vietnam at its 9^{th<\/sup> session.<\/i><\/p>\n}
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CHAIRPERSON OF THE NATIONAL ASSEMBLY<\/p>\n
Tran Thanh Man<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n
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<\/font>This translation is made by SprinGO<\/font><\/b>, Ho Chi Minh City, Vietnam and for reference purposes only. Its copyright is owned by SprinGO<\/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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