{"id":4539,"date":"2025-10-13T17:17:43","date_gmt":"2025-10-13T10:17:43","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/thong-tu-141-2013-tt-btc-huong-dan-luat-thue-thu-nhap-doanh-nghiep-thue-gia-tri-gia-tang-sua-doi-210455\/"},"modified":"2025-10-13T17:17:50","modified_gmt":"2025-10-13T10:17:50","slug":"thong-tu-141-2013-tt-btc-huong-dan-luat-thue-thu-nhap-doanh-nghiep-thue-gia-tri-gia-tang-sua-doi-210455","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/thong-tu-141-2013-tt-btc-huong-dan-luat-thue-thu-nhap-doanh-nghiep-thue-gia-tri-gia-tang-sua-doi-210455\/","title":{"rendered":"Th\u00f4ng t\u01b0 141\/2013\/TT-BTC B\u1ed9 T\u00e0i ch\u00ednh"},"content":{"rendered":"<style>\n.vb-cards{display:block}\n.vb-card{display:flex;align-items:flex-start;gap:12px;border:1px solid #e5e7eb;border-radius:10px;padding:12px;margin:10px 0;background:#fff}\n.vb-card__left{width:36px;display:flex;justify-content:center}\n.vb-card__num{width:28px;height:28px;border-radius:6px;background:#f3f4f6;display:flex;align-items:center;justify-content:center;font-weight:700;color:#6b7280}\n.vb-card__mid{flex:1 1 auto}\n.vb-card__title{font-weight:700;margin-bottom:6px}\n.vb-card__title a{text-decoration:none}\n.vb-card__meta{margin:0;padding-left:16px}\n.vb-card__meta li{margin:2px 0}<\/p>\n<p>.vb-responsive, .vb-responsive * { box-sizing: border-box; }\n.vb-responsive img,\n.vb-responsive video,\n.vb-responsive iframe,\n.vb-responsive embed,\n.vb-responsive object { max-width:100% !important; height:auto !important; }\n.vb-responsive table { width:100% !important; max-width:100% !important; table-layout:auto !important; border-collapse:collapse; }\n.vb-responsive td, .vb-responsive th { word-break:break-word; vertical-align:top; }\n.vb-responsive [width] { width:auto !important; }\n.vb-responsive [style*=\"width:\"] { width:auto !important; max-width:100% !important; }\n.vb-responsive .content1,\n.vb-responsive .nqContent,\n.vb-responsive .container,\n.vb-responsive .wrapper,\n.vb-responsive [class*=\"content\"] { width:auto !important; max-width:100% !important; }\n<\/style>\n\n\t\t<div class=\"tabbed-content\">\n\t\t\t<h4 class=\"uppercase text-left\">V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/h4>\n\t\t\t<ul class=\"nav nav-tabs nav-normal nav-size-normal nav-left\" role=\"tablist\"><li id=\"tab-t\u00f3m-t\u1eaft-n\u1ed9i-dung\" class=\"tab active has-icon\" role=\"presentation\"><a href=\"#tab_t\u00f3m-t\u1eaft-n\u1ed9i-dung\" role=\"tab\" aria-selected=\"true\" aria-controls=\"tab_t\u00f3m-t\u1eaft-n\u1ed9i-dung\"><span>T\u00f3m t\u1eaft n\u1ed9i dung<\/span><\/a><\/li>\n<li id=\"tab-n\u1ed9i-dung\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_n\u1ed9i-dung\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_n\u1ed9i-dung\"><span>N\u1ed9i dung<\/span><\/a><\/li>\n<li id=\"tab-ti\u1ebfng-anh-(english)\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_ti\u1ebfng-anh-(english)\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_ti\u1ebfng-anh-(english)\"><span>Ti\u1ebfng Anh (English)<\/span><\/a><\/li>\n<li id=\"tab-v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\"><span>V\u0103n b\u1ea3n g\u1ed1c\/PDF<\/span><\/a><\/li>\n<li id=\"tab-l\u01b0\u1ee3c-\u0111\u1ed3\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_l\u01b0\u1ee3c-\u0111\u1ed3\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_l\u01b0\u1ee3c-\u0111\u1ed3\"><span>L\u01b0\u1ee3c \u0111\u1ed3<\/span><\/a><\/li>\n<li id=\"tab-li\u00ean-quan-hi\u1ec7u-l\u1ef1c\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_li\u00ean-quan-hi\u1ec7u-l\u1ef1c\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_li\u00ean-quan-hi\u1ec7u-l\u1ef1c\"><span>Li\u00ean quan hi\u1ec7u l\u1ef1c<\/span><\/a><\/li>\n<li id=\"tab-li\u00ean-quan-n\u1ed9i-dung\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_li\u00ean-quan-n\u1ed9i-dung\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_li\u00ean-quan-n\u1ed9i-dung\"><span>Li\u00ean quan n\u1ed9i dung<\/span><\/a><\/li>\n<li id=\"tab-t\u1ea3i-v\u1ec1\" class=\"tab has-icon\" role=\"presentation\"><a href=\"#tab_t\u1ea3i-v\u1ec1\" tabindex=\"-1\" role=\"tab\" aria-selected=\"false\" aria-controls=\"tab_t\u1ea3i-v\u1ec1\"><span>T\u1ea3i v\u1ec1<\/span><\/a><\/li><\/ul><div class=\"tab-panels\"><div id=\"tab_t\u00f3m-t\u1eaft-n\u1ed9i-dung\" class=\"panel active entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-t\u00f3m-t\u1eaft-n\u1ed9i-dung\">\n<div class=\"vb-responsive\"><html><body><\/p>\n<div id=\"divThuocTinh\" style=\"text-align:justify\">\n<h1 style=\"text-align:justify\"> <span> Th\u00f4ng t\u01b0 141\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i<\/span><\/h1>\n<div class=\"px10\" style=\"text-align:justify\"> <\/div>\n<table cellpadding=\"2\" rules=\"all\" style=\"font-size: 11px; border: 1px solid #AFAFAF; line-height: 18px;  max- table-layout:auto; max-width:100%\">\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\" width=\"90px\"> <b>S\u1ed1 hi\u1ec7u:<\/b> <\/td>\n<td style=\"text-align:justify\" width=\"180px\"> 141\/2013\/TT-BTC <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\" width=\"20px\"> <\/td>\n<td style=\"text-align:justify\" width=\"110px\"> <b>Lo\u1ea1i v\u0103n b\u1ea3n:<\/b> <\/td>\n<td style=\"text-align:justify\" width=\"110px\"> Th\u00f4ng t\u01b0 <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\"> <b>N\u01a1i ban h\u00e0nh:<\/b> <\/td>\n<td style=\"text-align:justify\"> B\u1ed9 T\u00e0i ch\u00ednh <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b>Ng\u01b0\u1eddi k\u00fd:<\/b> <\/td>\n<td style=\"text-align:justify\"> \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\"> <b>Ng\u00e0y ban h\u00e0nh:<\/b> <\/td>\n<td style=\"text-align:justify\"> 16\/10\/2013 <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b> Ng\u00e0y hi\u1ec7u l\u1ef1c:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> 30\/11\/2013 <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td style=\"text-align:justify\"> <b>Ng\u00e0y c\u00f4ng b\u00e1o:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> 08\/11\/2013 <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b>S\u1ed1 c\u00f4ng b\u00e1o:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> T\u1eeb s\u1ed1 773 \u0111\u1ebfn s\u1ed1 774 <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td colspan=\"3\" style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"><\/td>\n<td style=\"text-align:justify\"> <b>T\u00ecnh tr\u1ea1ng:<\/b> <\/td>\n<td class=\"text-red\" style=\"text-align:justify\"> H\u1ebft hi\u1ec7u l\u1ef1c: 10\/09\/2024 <\/td>\n<\/tr>\n<tr align=\"left\" valign=\"top\">\n<td colspan=\"5\" style=\"text-align:justify\"><b>Ghi ch\u00fa:<\/b> Th\u00f4ng t\u01b0 141\/2013\/TT-BTC h\u1ebft hi\u1ec7u l\u1ef1c v\u00ec Ngh\u1ecb \u0111\u1ecbnh <a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-92-2013-nd-cp-huong-dan-luat-sua-doi-thue-thu-nhap-doanh-nghiep\" target=\"_blank\" title=\"Ngh\u1ecb \u0111\u1ecbnh 92\/2013\/N\u0110-CP\">92\/2013\/N\u0110-CP<\/a> l\u00e0 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c (Theo Kho\u1ea3n 4 \u0110i\u1ec1u 154 Lu\u1eadt ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt 2015 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh 34\/2016\/N\u0110-CP)<\/td>\n<\/tr>\n<\/table>\n<div class=\"px10\" style=\"text-align:justify\"> <\/div>\n<\/p><\/div>\n<p><\/body><\/html><\/div>\n<div class=\"vb-responsive\"><html><body><\/p>\n<div class=\"Tomtatvanban\" style=\"text-align:justify\">\n<h2 style=\"text-align:justify\">C\u00e1ch x\u00e1c \u0111\u1ecbnh doanh thu h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/h2>\n<p> <b>Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf TNDN s\u1eeda \u0111\u1ed5i 2013 th\u00ec doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf TNDN 20% k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2013.<\/b><\/p>\n<p style=\"text-align:justify\">\n<p>B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn v\u1ec1 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh ph\u1ea7n doanh thu \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf nh\u01b0 sau:<\/p>\n<p>&#8211; Doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu, chi ph\u00ed v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% theo th\u1ef1c t\u1ebf doanh nghi\u1ec7p h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2013.<\/p>\n<p>&#8211; Doanh nghi\u1ec7p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed1 thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% b\u00ecnh qu\u00e2n trong c\u00e1c th\u00e1ng nh\u00e2n s\u1ed1 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u00ednh t\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3.<\/p>\n<p>C\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 141\/2013\/TT-BTC .<\/p>\n<p>Th\u00f4ng t\u01b0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 30\/11\/2013. <\/p><\/div>\n<p><\/body><\/html><\/div>\n<\/div>\n<div id=\"tab_n\u1ed9i-dung\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-n\u1ed9i-dung\">\n<div class=\"vb-responsive\"><html><body><\/p>\n<div class=\"content1\" style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADQAMQAyADEAOQA=--> <\/p>\n<tr>\n<td style=\"width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"223\">\n<div style=\"margin-bottom:6.0pt;line-height:\n  115%; text-align:center\"><b>B\u1ed8 T\u00c0I CH\u00cdNH<br \/> &#8212;&#8212;&#8211;<\/b><\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-bottom:6.0pt;line-height:\n  115%; text-align:center\"><b>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/> \u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac <br \/> &#8212;&#8212;&#8212;&#8212;&#8212;<\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"223\">\n<div style=\"margin-bottom:6.0pt;line-height:\n  115%; text-align:center\">S\u1ed1: 141\/2013\/TT-BTC<\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-bottom:6.0pt;line-height:115%; text-align:right\"><i>H\u00e0 N\u1ed9i, ng\u00e0y 16 th\u00e1ng 10 n\u0103m 2013.<\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"loai_1\"><b><span style=\"font-size:12.0pt\">TH\u00d4NG T\u01af<\/span><\/b><\/a><\/div>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"loai_1_name\">H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH NGH\u1eca \u0110\u1ecaNH S\u1ed0 <\/a><a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-92-2013-nd-cp-huong-dan-luat-sua-doi-thue-thu-nhap-doanh-nghiep\" target=\"_blank\" title=\"Ngh\u1ecb \u0111\u1ecbnh 92\/2013\/N\u0110-CP\">92\/2013\/N\u0110-CP<\/a> NG\u00c0Y 13 TH\u00c1NG 8 N\u0102M 2013 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH CHI TI\u1ebeT THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u00d3 HI\u1ec6U L\u1ef0C T\u1eea NG\u00c0Y 01 TH\u00c1NG 7 N\u0102M 2013 C\u1ee6A LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P V\u00c0 LU\u1eacT S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 31\/2013\/QH13 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 32\/2013\/QH13 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-92-2013-nd-cp-huong-dan-luat-sua-doi-thue-thu-nhap-doanh-nghiep\" target=\"_blank\" title=\"Ngh\u1ecb \u0111\u1ecbnh 92\/2013\/N\u0110-CP\">92\/2013\/N\u0110-CP<\/a> ng\u00e0y 13 th\u00e1ng 8 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-118-2008-nd-cp-chuc-nang-nhiem-vu-quyen-han-co-cau-to-chuc-cua-bo-tai-chinh\" target=\"_blank\" title=\"Ngh\u1ecb \u0111\u1ecbnh 118\/2008\/N\u0110-CP\">118\/2008\/N\u0110-CP<\/a> ng\u00e0y 27\/11\/2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 <a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/nghi-dinh-92-2013-nd-cp-huong-dan-luat-sua-doi-thue-thu-nhap-doanh-nghiep\" target=\"_blank\" title=\"Ngh\u1ecb \u0111\u1ecbnh 92\/2013\/N\u0110-CP\">92\/2013\/N\u0110-CP<\/a> ng\u00e0y 13 th\u00e1ng 8 n\u0103m 2013 c\u1ee7a Ch\u00ednh Ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"chuong_1\"><b>Ch\u01b0\u01a1ng I<\/b><\/a><\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"chuong_1_name\"><b><span style=\"font-size:12.0pt\">THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_1\"><b>\u0110i\u1ec1u 1. \u00c1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, k\u1ec3 c\u1ea3 h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 thu (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p) c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 20% k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">T\u1ed5ng doanh thu n\u0103m 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 20% l\u00e0 t\u1ed5ng doanh thu c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [01] v\u00e0 ch\u1ec9 ti\u00eau m\u00e3 s\u1ed1 [08] tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo <a class=\"clsBookmark_bm\" name=\"bieumau_ms_03_1a_tndn_tt_28_2011_btc\" onclick=\"LS_Tip_Type_Bookmark_bm('210455','3682373')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark_BM('K\u1ebeT QU\u1ea2 HO\u1ea0T \u0110\u1ed8NG S\u1ea2N XU\u1ea4T KINH DOANH D\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5')\">M\u1eabu s\u1ed1 03-1A\/TNDN<\/a> k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN s\u1ed1 03\/TNDN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 <a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/thong-tu-28-2011-tt-btc-huong-dan-luat-quan-ly-thue-nghi-dinh-85-2007-nd-cp\" target=\"_blank\" title=\"Th\u00f4ng t\u01b0 28\/2011\/TT-BTC\">28\/2011\/TT-BTC<\/a> ng\u00e0y 28\/2\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf (n\u1ebfu c\u00f3).<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong th\u1eddi gian t\u1eeb 01\/01\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2013 th\u00ec doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ec9 ti\u00eau &#8220;doanh thu ph\u00e1t sinh trong k\u1ef3\u201d (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp kh\u00e1c) m\u00e3 s\u1ed1 [21] tr\u00ean T\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh c\u1ee7a qu\u00fd I v\u00e0 qu\u00fd II n\u0103m 2013 theo <a class=\"clsBookmark_bm\" name=\"bieumau_ms_01a_tndn_tt_28_2011_btc\" onclick=\"LS_Tip_Type_Bookmark_bm('210455','3682374')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark_BM('T\u1edc KHAI THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P T\u1ea0M T\u00cdNH (D\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai theo thu nh\u1eadp th\u1ef1c t\u1ebf ph\u00e1t sinh)')\">M\u1eabu s\u1ed1 01A\/TNDN<\/a> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 <a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/thong-tu-28-2011-tt-btc-huong-dan-luat-quan-ly-thue-nghi-dinh-85-2007-nd-cp\" target=\"_blank\" title=\"Th\u00f4ng t\u01b0 28\/2011\/TT-BTC\">28\/2011\/TT-BTC<\/a> ng\u00e0y 28\/2\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf (n\u1ebfu c\u00f3).<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 t\u1ed5ng th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u1ec3 t\u1eeb khi th\u00e0nh l\u1eadp \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2012 kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng ho\u1eb7c k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a n\u0103m 2012 nhi\u1ec1u h\u01a1n 12 th\u00e1ng theo quy \u0111\u1ecbnh th\u00ec doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 doanh thu b\u00ecnh qu\u00e2n th\u00e1ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2012 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2013 th\u00ec doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 doanh thu b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c th\u00e1ng \u0111\u1ea7u n\u0103m 2013 t\u00ednh \u0111\u1ebfn h\u1ebft ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2013 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2013 th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ea1m t\u00ednh qu\u00fd theo thu\u1ebf su\u1ea5t 25% (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf). K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh n\u1ebfu doanh thu b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c th\u00e1ng trong n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00e0i ch\u00ednh theo thu\u1ebf su\u1ea5t 20% (tr\u1eeb c\u00e1c kho\u1ea3n thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, \u0110i\u1ec1u 1, Th\u00f4ng t\u01b0 n\u00e0y).<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. Thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">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 &#8211; kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2, Th\u00f4ng t\u01b0 n\u00e0y), thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u, kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c kho\u00e1ng s\u1ea3n;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">c) Thu nh\u1eadp t\u1eeb kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">a) Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% v\u00e0 ph\u1ea7n thu nh\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% v\u00e0 ph\u1ea7n thu nh\u1eadp kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% tr\u00ean t\u1ed5ng doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">b) Sau khi x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u01b0\u1ee3c thu nh\u1eadp, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p b\u00f9 tr\u1eeb l\u00e3i, l\u1ed7 gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1edbi nhau, ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i sau khi b\u00f9 tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a ho\u1ea1t \u0111\u1ed9ng c\u00f2n thu nh\u1eadp. Vi\u1ec7c b\u00f9 tr\u1eeb l\u00e3i, l\u1ed7 gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u1edbi nhau trong t\u1eebng giai \u0111o\u1ea1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng v\u0103n b\u1ea3n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; \u0110\u1ed1i v\u1edbi giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2013 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i <a atmm=\".lqhlTootip-870503\" class=\"clsBookmark_dc\" name=\"dc_1\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-870503')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-870503')\">\u0110i\u1ec1u 16 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a> s\u1ed1 14\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2014 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i <a atmm=\".lqhlTootip-870504\" class=\"clsBookmark_dc\" name=\"dc_2\" onclick=\"LS_Tip_Type_Bookmark_dc('.lqhlTip-870504')\" onmouseout=\"hideddrivetip();\" onmouseover=\"LS_Tootip_Type_Bookmark('.lqhlTootip-870504')\">kho\u1ea3n 10 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a> s\u1ed1 32\/2013\/QH13 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"diem_c_3_1\">c) X\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% t\u1eeb ng\u00e0y 01\/7\/2013:<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu, chi ph\u00ed v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% t\u1eeb ng\u00e0y 01\/7\/2013 th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% theo th\u1ef1c t\u1ebf doanh nghi\u1ec7p h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% t\u1eeb ng\u00e0y 01\/7\/2013 th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf s\u1ed1 thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% ph\u00e1t sinh b\u00ecnh qu\u00e2n trong c\u00e1c th\u00e1ng nh\u00e2n (\u00d7) s\u1ed1 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u00ednh t\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3 v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADQAMQAyADEAOQA=--> <\/p>\n<tr>\n<td rowspan=\"2\" style=\"width:95.55pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"127\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">Thu nh\u1eadp thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% k\u1ec3 t\u1eeb 01\/7\/2013 \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh.<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:17.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"23\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">=<\/div>\n<\/td>\n<td style=\"width:218.2pt;border:none;border-bottom:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"291\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">T\u1ed5ng thu nh\u1eadp thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% ph\u00e1t sinh trong n\u0103m t\u00e0i ch\u00ednh<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:25.8pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"34\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">x<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:76.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"102\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">S\u1ed1 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u1ec3 t\u1eeb 01\/7\/2013 \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:218.2pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"291\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">T\u1ed5ng s\u1ed1 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong n\u0103m t\u00e0i ch\u00ednh<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b><i>V\u00ed d\u1ee5 1:<\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Doanh nghi\u1ec7p A c\u00f3 n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/4\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/3\/2014 (n\u0103m t\u00e0i ch\u00ednh li\u1ec1n k\u1ec1 tr\u01b0\u1edbc \u0111\u00f3 c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7) c\u00f3 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 1.200.000.000 \u0111\u1ed3ng th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% t\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ebfn ng\u00e0y 31\/3\/2014 (09 th\u00e1ng) nh\u01b0 sau:<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADQAMQAyADEAOQA=--> <\/p>\n<tr>\n<td rowspan=\"2\" style=\"width:93.5pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"125\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">Thu nh\u1eadp thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% k\u1ec3 t\u1eeb 01\/7\/2013 \u0111\u1ebfn ng\u00e0y 31\/3\/2014<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:22.3pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"30\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">=<\/div>\n<\/td>\n<td style=\"width:115.1pt;border:none;border-bottom:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"153\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">1.200.000.000 (\u0111\u1ed3ng)<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:73.7pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"98\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">x 9 (th\u00e1ng)<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:100.9pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"135\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">= 900.000.000 (\u0111)<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:115.1pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"153\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">12 (th\u00e1ng)<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_2\"><b>\u0110i\u1ec1u 2. \u00c1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb \u0111\u1ea7u t\u01b0 &#8211; kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, k\u1ec3 c\u1ea3 h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 thu (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p) th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 &#8211; kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 10% \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u1eeb doanh thu b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i ph\u00e1t sinh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e1n, cho thu\u00ea ho\u1eb7c cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 nh\u00e0 \u1edf do Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed v\u1ec1 nh\u00e0 \u1edf, v\u1ec1 gi\u00e1 b\u00e1n nh\u00e0, v\u1ec1 gi\u00e1 cho thu\u00ea, v\u1ec1 gi\u00e1 cho thu\u00ea mua, v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mua, \u0111\u01b0\u1ee3c thu\u00ea, \u0111\u01b0\u1ee3c thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 &#8211; kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013 v\u00e0 c\u00f2n ti\u1ebfp t\u1ee5c thu ti\u1ec1n k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2013 (doanh nghi\u1ec7p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu, doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 tr\u00ean doanh thu thu \u0111\u01b0\u1ee3c ti\u1ec1n) v\u00e0 th\u1eddi \u0111i\u1ec3m b\u00e0n giao nh\u00e0 k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2013 th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 &#8211; kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n, cho thu\u00ea, cho thu\u00ea mua ph\u00e1t sinh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c ph\u1ea7n thu nh\u1eadp t\u1eeb b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i ph\u00e1t sinh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 th\u00ec thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu ho\u1ea1t \u0111\u1ed9ng b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i tr\u00ean t\u1ed5ng doanh thu trong th\u1eddi gian t\u01b0\u01a1ng \u1ee9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% t\u1eeb 01\/7\/2013:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu, chi ph\u00ed v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ng\u00e0y 01\/7\/2013 th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% theo th\u1ef1c t\u1ebf doanh nghi\u1ec7p h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/7\/2013 v\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ng\u00e0y 01\/7\/2013 th\u00ec thu nh\u1eadp \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh \u0111\u00f3 v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADQAMQAyADEAOQA=--> <\/p>\n<tr>\n<td rowspan=\"2\" style=\"width:70.3pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"94\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">Thu nh\u1eadp thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% b\u00ecnh qu\u00e2n th\u00e1ng<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:22.05pt;border:none;border-right:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"29\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">=<\/div>\n<\/td>\n<td style=\"width:203.05pt;border:none;border-bottom:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"271\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:22.0pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"29\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">x<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:65.05pt;border:none;border-right:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"87\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf trong n\u0103m (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp kh\u00e1c)<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:17.15pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"23\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">:<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:61.2pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"82\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">S\u1ed1 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:203.05pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"271\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">T\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p trong n\u0103m<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADQAMQAyADEAOQA=--> <\/p>\n<tr>\n<td style=\"width:131.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"175\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">Thu nh\u1eadp thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% k\u1ec3 t\u1eeb 01\/7\/2013 \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh<\/div>\n<\/td>\n<td style=\"width:24.0pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"32\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">=<\/div>\n<\/td>\n<td style=\"width:108.0pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"144\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">Thu nh\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% b\u00ecnh qu\u00e2n th\u00e1ng<\/div>\n<\/td>\n<td style=\"width:30.0pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"40\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">x<\/div>\n<\/td>\n<td style=\"width:115.75pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"154\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">S\u1ed1 th\u00e1ng ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u1ec3 t\u1eeb 01\/7\/2013 \u0111\u1ebfn h\u1ebft n\u0103m t\u00e0i ch\u00ednh<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b><i>V\u00ed d\u1ee5 2:<\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Doanh nghi\u1ec7p B c\u00f3 n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 01\/4\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/3\/2014 c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; T\u1ed5ng doanh thu trong n\u0103m t\u00e0i ch\u00ednh: 100 t\u1ef7 \u0111\u1ed3ng<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Trong \u0111\u00f3: Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i l\u00e0: 24 t\u1ef7 \u0111\u1ed3ng<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf trong n\u0103m t\u00e0i ch\u00ednh: 12 t\u1ef7 \u0111\u1ed3ng, trong \u0111\u00f3 thu nh\u1eadp kh\u00e1c (bao g\u1ed3m doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh) l\u00e0 2 t\u1ef7 \u0111\u1ed3ng<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu nh\u1eadp thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% t\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ebfn ng\u00e0y 31\/3\/2014 (09 th\u00e1ng) nh\u01b0 sau:<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADQAMQAyADEAOQA=--> <\/p>\n<tr>\n<td rowspan=\"2\" style=\"width:107.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"143\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">Thu nh\u1eadp thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% b\u00ecnh qu\u00e2n th\u00e1ng<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:30.0pt;border:none;border-right:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"40\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">=<\/div>\n<\/td>\n<td style=\"width:62.4pt;border:none;border-bottom:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"83\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">24 (t\u1ef7)<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:25.75pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"34\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">x<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:91.75pt;border:none;border-right:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"122\"> <\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\">[12 (t\u1ef7) \u2013 2 (t\u1ef7)]<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:66.7pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"89\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">: 12 (th\u00e1ng)<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:58.6pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"78\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">= 0,2 (t\u1ef7)<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:62.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"83\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">100 (t\u1ef7)<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADQAMQAyADEAOQA=--> <\/p>\n<tr>\n<td style=\"width:107.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"143\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">Thu nh\u1eadp thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% k\u1ec3 t\u1eeb 01\/7\/2013 \u0111\u1ebfn ng\u00e0y 31\/3\/2014<\/div>\n<\/td>\n<td style=\"width:30.0pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"40\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">=<\/div>\n<\/td>\n<td style=\"width:88.2pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"118\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">0,2 (t\u1ef7)<\/div>\n<\/td>\n<td style=\"width:41.25pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"55\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">x<\/div>\n<\/td>\n<td style=\"width:82.5pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"110\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">09 (th\u00e1ng)<\/div>\n<\/td>\n<td style=\"width:83.2pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"111\">\n<div style=\"margin-bottom:6.0pt; text-align:center\">= 1,8 t\u1ef7<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"chuong_2\"><b>Ch\u01b0\u01a1ng II<\/b><\/a><\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"chuong_2_name\"><b><span style=\"font-size:12.0pt\">THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_3\"><b>\u0110i\u1ec1u 3. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf x\u00e3 h\u1ed9i<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013 \u0111\u1ed1i v\u1edbi b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. Nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y l\u00e0 nh\u00e0 \u1edf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"khoan_3_3\">3. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i, thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng theo h\u1ee3p \u0111\u1ed3ng b\u00e1n, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c k\u00fd t\u1eeb ng\u00e0y 01\/7\/2013 v\u00e0 \u00e1p d\u1ee5ng v\u1edbi s\u1ed1 ti\u1ec1n thanh to\u00e1n t\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013.<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea nh\u00e0 \u1edf x\u00e3 h\u1ed9i, thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng c\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n theo h\u1ee3p \u0111\u1ed3ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3) k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2013. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thu\u00ea nh\u00e0 k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2013 th\u00ec \u00e1p d\u1ee5ng theo th\u1eddi \u0111i\u1ec3m xu\u1ea5t ho\u00e1 \u0111\u01a1n.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b><i>V\u00ed d\u1ee5 3:<\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">C\u00f4ng ty x\u00e2y d\u1ef1ng Y l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng khu nh\u00e0 \u1edf x\u00e3 h\u1ed9i X. Th\u00e1ng 12\/2012, C\u00f4ng ty Y v\u00e0 \u00f4ng B k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n m\u1ed9t c\u0103n h\u1ed9 trong khu nh\u00e0 \u1edf x\u00e3 h\u1ed9i X. \u00d4ng B thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i v\u00e0 vi\u1ec7c mua b\u00e1n gi\u1eefa C\u00f4ng ty Y v\u00e0 \u00f4ng B th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 mua b\u00e1n nh\u00e0 \u1edf x\u00e3 h\u1ed9i. H\u1ee3p \u0111\u1ed3ng mua b\u00e1n gi\u1eefa hai b\u00ean quy \u0111\u1ecbnh vi\u1ec7c thanh to\u00e1n c\u1ee7a \u00f4ng B cho C\u00f4ng ty x\u00e2y d\u1ef1ng Y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00e0nh nhi\u1ec1u \u0111\u1ee3t nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110\u1ee3t 1: Thanh to\u00e1n 20% gi\u00e1 tr\u1ecb c\u1ee7a c\u0103n h\u1ed9 ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng &#8211; th\u00e1ng 12\/2012.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110\u1ee3t 2: Thanh to\u00e1n 30% gi\u00e1 tr\u1ecb c\u1ee7a c\u0103n h\u1ed9 v\u00e0o th\u00e1ng 5\/2013.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110\u1ee3t 3: Thanh to\u00e1n 25% gi\u00e1 tr\u1ecb c\u1ee7a c\u0103n h\u1ed9 v\u00e0o th\u00e1ng 12\/2013.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110\u1ee3t 4: Thanh to\u00e1n 25% gi\u00e1 tr\u1ecb c\u1ee7a c\u0103n h\u1ed9 v\u00e0o th\u00e1ng 4\/2014.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Th\u1ef1c t\u1ebf, \u00f4ng B th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u00e0o c\u00e1c th\u1eddi \u0111i\u1ec3m \u0111\u00fang theo h\u1ee3p \u0111\u1ed3ng. C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty x\u00e2y d\u1ef1ng Y \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 5% \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n \u00f4ng B thanh to\u00e1n v\u00e0o \u0111\u1ee3t 3 (v\u00e0o th\u00e1ng 12\/2013) v\u00e0 \u0111\u1ee3t 4 (v\u00e0o th\u00e1ng 4\/2014).<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">4. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i sang nh\u00e0 \u1edf x\u00e3 h\u1ed9i, vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e0 \u1edf th\u00ec k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p \u0111i\u1ec1u ch\u1ec9nh, chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a d\u1ef1 \u00e1n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ed1i v\u1edbi b\u00e1n, cho thu\u00ea mua, cho thu\u00ea nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">5. Tr\u01b0\u1eddng h\u1ee3p t\u1eeb ng\u00e0y 01\/7\/2013, doanh nghi\u1ec7p \u0111\u00e3 l\u1eadp ho\u00e1 \u0111\u01a1n v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 10% \u0111\u1ed1i v\u1edbi b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5% quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y th\u00ec l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung theo quy \u0111\u1ecbnh. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t n\u1ebfu l\u00e0m thay \u0111\u1ed5i n\u1ed9i dung \u0111\u00e3 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i th\u00ec doanh nghi\u1ec7p b\u1ed5 sung ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ghi r\u00f5 n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_4\"><b>\u0110i\u1ec1u 4. Gi\u1ea3m 50% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. Gi\u1ea3m 50% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2014 \u0111\u1ed1i v\u1edbi b\u00e1n, cho thu\u00ea ho\u1eb7c cho thu\u00ea mua nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u0103n h\u1ed9 ho\u00e0n thi\u1ec7n c\u00f3 di\u1ec7n t\u00edch s\u00e0n d\u01b0\u1edbi 70 m2 v\u00e0 c\u00f3 gi\u00e1 b\u00e1n d\u01b0\u1edbi 15 tri\u1ec7u \u0111\u1ed3ng\/m2.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. Nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u0103n h\u1ed9 ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y l\u00e0 c\u0103n h\u1ed9 chung c\u01b0 \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh, nghi\u1ec7m thu theo thi\u1ebft k\u1ebf c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 \u1edf \u0111\u01b0\u1ee3c ngay sau khi nh\u1eadn b\u00e0n giao v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 3 ho\u1eb7c kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3. Vi\u1ec7c \u00e1p d\u1ee5ng gi\u1ea3m 50% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi b\u00e1n, cho thu\u00ea mua nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">a) Nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i d\u00f9ng \u0111\u1ec3 b\u00e1n, cho thu\u00ea mua l\u00e0 c\u0103n h\u1ed9 chung c\u01b0 ho\u00e0n thi\u1ec7n c\u00f3 di\u1ec7n t\u00edch s\u00e0n \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 70m2 v\u00e0 c\u00f3 gi\u00e1 b\u00e1n, gi\u00e1 cho thu\u00ea mua d\u01b0\u1edbi 15 tri\u1ec7u \u0111\u1ed3ng\/m2.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">b) Gi\u00e1 b\u00e1n, gi\u00e1 cho thu\u00ea mua nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Gi\u00e1 b\u00e1n ho\u1eb7c gi\u00e1 cho thu\u00ea mua nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i d\u01b0\u1edbi 15 tri\u1ec7u \u0111\u1ed3ng\/m2 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 gi\u00e1 b\u00e1n, gi\u00e1 cho thu\u00ea mua \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT 10% v\u00e0 \u0111\u00e3 bao g\u1ed3m ph\u00ed b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm l\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 m\u1ed9t l\u1ea7n \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT 10% v\u00e0 \u0111\u00e3 bao g\u1ed3m kho\u1ea3n ph\u00ed b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh theo quy \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng bao g\u1ed3m kho\u1ea3n l\u00e3i tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm v\u00e0 c\u00e1c kho\u1ea3n l\u00e3i kh\u00e1c.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b><i>V\u00ed d\u1ee5 4:<\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Th\u00e1ng 10\/2013, \u00f4ng C c\u00f3 mua m\u1ed9t c\u0103n h\u1ed9 chung c\u01b0 v\u1edbi di\u1ec7n t\u00edch l\u00e0 54m2 t\u1eeb C\u00f4ng ty x\u00e2y d\u1ef1ng E v\u1edbi gi\u00e1 b\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT v\u00e0 ch\u01b0a bao g\u1ed3m ph\u00ed b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh l\u00e0 14.000.000 \u0111\u1ed3ng cho 1m2 s\u00e0n.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Gi\u00e1 b\u00e1n \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT 10% v\u00e0 ph\u00ed b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh l\u00e0 15.680.000 \u0111\u1ed3ng\/m2 (= 14.000.000 + 1.400.000 (thu\u1ebf GTGT 10%) + 280.000 (ph\u00ed b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh 2%)). Do \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p n\u00e0y kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m 50% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">c) Vi\u1ec7c gi\u1ea3m 50% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u00e1n, cho thu\u00ea mua nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013 v\u00e0 h\u1ee3p \u0111\u1ed3ng k\u00fd trong th\u1eddi gian t\u1eeb 01\/7\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2014 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thanh to\u00e1n trong giai \u0111o\u1ea1n t\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2014.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b><i>V\u00ed d\u1ee5 5:<\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Th\u00e1ng 4\/2013, C\u00f4ng ty x\u00e2y d\u1ef1ng X v\u00e0 \u00f4ng A c\u00f3 k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n 01 c\u0103n h\u1ed9 chung c\u01b0 c\u00f3 di\u1ec7n t\u00edch l\u00e0 60m2 v\u1edbi gi\u00e1 b\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT, ch\u01b0a bao g\u1ed3m ph\u00ed b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh l\u00e0 11.000.000 \u0111\u1ed3ng cho 1 m2 s\u00e0n. H\u1ee3p \u0111\u1ed3ng mua b\u00e1n gi\u1eefa hai b\u00ean quy \u0111\u1ecbnh vi\u1ec7c thanh to\u00e1n c\u1ee7a \u00f4ng A cho C\u00f4ng ty x\u00e2y d\u1ef1ng X \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00e0nh nhi\u1ec1u \u0111\u1ee3t:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110\u1ee3t 1: Thanh to\u00e1n 20% gi\u00e1 tr\u1ecb c\u1ee7a c\u0103n h\u1ed9 ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng &#8211; th\u00e1ng 4\/2013.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110\u1ee3t 2: Thanh to\u00e1n 60% gi\u00e1 tr\u1ecb c\u1ee7a c\u0103n h\u1ed9 v\u00e0o th\u00e1ng 8\/2013.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110\u1ee3t 3: Thanh to\u00e1n 20% gi\u00e1 tr\u1ecb c\u1ee7a c\u0103n h\u1ed9 v\u00e0o th\u00e1ng 8\/2014.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Th\u1ef1c t\u1ebf, \u00f4ng A th\u1ef1c hi\u1ec7n thanh to\u00e1n v\u00e0o c\u00e1c th\u1eddi \u0111i\u1ec3m \u0111\u00fang theo h\u1ee3p \u0111\u1ed3ng. C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean, C\u00f4ng ty x\u00e2y d\u1ef1ng X \u00e1p d\u1ee5ng gi\u1ea3m 50% thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n \u00f4ng A thanh to\u00e1n v\u00e0o \u0111\u1ee3t 2 (v\u00e0o th\u00e1ng 8\/2013).<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">4. Vi\u1ec7c \u00e1p d\u1ee5ng gi\u1ea3m 50% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i l\u00e0 c\u0103n h\u1ed9 cho thu\u00ea ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">a) C\u0103n h\u1ed9 cho thu\u00ea ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u00f3 di\u1ec7n t\u00edch s\u00e0n d\u01b0\u1edbi 70m2 v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi c\u0103n h\u1ed9 c\u00f9ng lo\u1ea1i c\u00f3 gi\u00e1 b\u00e1n d\u01b0\u1edbi 15 tri\u1ec7u \u0111\u1ed3ng\/m2 .<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">C\u0103n h\u1ed9 c\u00f9ng lo\u1ea1i l\u00e0 c\u0103n h\u1ed9 trong c\u00f9ng khu v\u1ef1c c\u00f3 di\u1ec7n t\u00edch, \u0111\u1eb7c \u0111i\u1ec3m, v\u1ecb tr\u00ed t\u01b0\u01a1ng t\u1ef1 v\u1edbi c\u0103n h\u1ed9 cho thu\u00ea t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng cho thu\u00ea.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">b) Gi\u00e1 b\u00e1n c\u1ee7a c\u0103n h\u1ed9 c\u00f9ng lo\u1ea1i d\u00f9ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf GTGT cho c\u0103n h\u1ed9 cho thu\u00ea t\u1ea1i Kho\u1ea3n n\u00e0y l\u00e0 gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT 10% v\u00e0 \u0111\u00e3 bao g\u1ed3m ph\u00ed b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">c) Vi\u1ec7c gi\u1ea3m 50% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n cho thu\u00ea tr\u1ea3 theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng cho thu\u00ea (kh\u00f4ng ph\u00e2n bi\u1ec7t ng\u00e0y k\u00fd h\u1ee3p \u0111\u1ed3ng) t\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2014 (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea cho nhi\u1ec1u n\u0103m).<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p cho thu\u00ea nh\u00e0 t\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2014 m\u00e0 ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n cho thu\u00ea th\u00ec x\u00e1c \u0111\u1ecbnh gi\u1ea3m 50% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n cho thu\u00ea t\u1eeb ng\u00e0y 01\/7\/2013 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2014.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">5. L\u1eadp ho\u00e1 \u0111\u01a1n b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i thu\u1ed9c di\u1ec7n gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf GTGT:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Khi l\u1eadp ho\u00e1 \u0111\u01a1n b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i thu\u1ed9c di\u1ec7n gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u n\u00e0y, t\u1ea1i d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi \u201c10% x 50%\u201d; d\u00f2ng ti\u1ec1n thu\u1ebf GTGT ghi theo s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 t\u00ednh gi\u1ea3m; d\u00f2ng t\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n ghi theo s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b><i>V\u00ed d\u1ee5 6:<\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Ti\u1ebfp theo v\u00ed d\u1ee5 5, t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n \u0111\u1ee3t 2, C\u00f4ng ty x\u00e2y d\u1ef1ng X l\u1eadp ho\u00e1 \u0111\u01a1n giao cho \u00f4ng A nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">T\u1ea1i c\u1ed9t &#8220;T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5&#8221; ghi &#8220;Thanh to\u00e1n \u0111\u1ee3t 2 &#8211; gi\u1ea3m 50% GTGT&#8221;.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8220;\u0110\u01a1n gi\u00e1&#8221; ghi: 11.000.000 x 60 (m2) x 60% = 396.000.000 \u0111\u1ed3ng.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8220;S\u1ed1 l\u01b0\u1ee3ng&#8221;: 01 (\u0111\u1ee3t).<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8220;Thu\u1ebf su\u1ea5t thu\u1ebf GTGT&#8221; ghi: 10% x 50%.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8220;Ti\u1ec1n thu\u1ebf GTGT&#8221; ghi: 19.800.000 \u0111\u1ed3ng.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8220;T\u1ed5ng gi\u00e1 thanh to\u00e1n&#8221; ghi: 415.800.000 \u0111\u1ed3ng.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b><i>V\u00ed d\u1ee5 7:<\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Th\u00e1ng 10\/2013, C\u00f4ng ty x\u00e2y d\u1ef1ng A k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e1n m\u1ed9t c\u0103n h\u1ed9 chung c\u01b0 ho\u00e0n thi\u1ec7n, \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng c\u00f3 di\u1ec7n t\u00edch 50m2 v\u1edbi gi\u00e1 b\u00e1n ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT, ch\u01b0a bao g\u1ed3m ph\u00ed b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u00e0 12.000.000 \u0111\u1ed3ng\/m2 cho \u00f4ng B. Theo h\u1ee3p \u0111\u1ed3ng, to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n mua c\u0103n h\u1ed9 \u0111\u01b0\u1ee3c \u00f4ng B thanh to\u00e1n cho C\u00f4ng ty A ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u0103n h\u1ed9 \u0111\u01b0\u1ee3c b\u00e0n giao v\u00e0o th\u00e1ng 11\/2013.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Tr\u01b0\u1eddng h\u1ee3p b\u00e1n c\u0103n h\u1ed9 c\u1ee7a C\u00f4ng ty A thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m 50% thu\u1ebf su\u1ea5t thu\u1ebf GTGT (do gi\u00e1 sau khi \u0111\u00e3 c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10% v\u00e0 ph\u00ed b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh 2% l\u00e0 12.000.000 + 1.200.000 (thu\u1ebf 10%) + 240.000 (ph\u00ed b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh) = 13.440.000 \u0111\u1ed3ng\/m2)<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">T\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n C\u00f4ng ty A l\u1eadp h\u00f3a \u0111\u01a1n giao cho \u00f4ng B nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">T\u1ea1i c\u1ed9t &#8220;T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5&#8221; ghi &#8220;B\u00e1n c\u0103n h\u1ed9 thu\u1ed9c di\u1ec7n gi\u1ea3m 50% thu\u1ebf GTGT&#8221;.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8220;\u0110\u01a1n gi\u00e1&#8221; ghi: 12.000.000 x 50 (m2) = 600.000.000 \u0111\u1ed3ng.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8220;S\u1ed1 l\u01b0\u1ee3ng&#8221; ghi: 01 (c\u0103n h\u1ed9).<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8220;Thu\u1ebf su\u1ea5t thu\u1ebf GTGT&#8221; ghi: 10% x 50%.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8220;Ti\u1ec1n thu\u1ebf GTGT&#8221; ghi: 30.000.000 \u0111\u1ed3ng.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8220;T\u1ed5ng gi\u00e1 thanh to\u00e1n&#8221; ghi: 630.000.000 \u0111\u1ed3ng.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">6. K\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c gi\u1ea3m<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">a) Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 khai thu\u1ebf GTGT th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">b) H\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT c\u1ee7a nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i b\u00e1n, cho thu\u00ea, cho thu\u00ea mua \u0111\u01b0\u1ee3c k\u00ea khai theo nh\u00f3m \u201cH\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 10%\u201d tr\u00ean B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra k\u00e8m theo T\u1edd khai thu\u1ebf GTGT d\u00e0nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. D\u00f2ng ghi ch\u00fa ghi &#8220;Gi\u1ea3m 50% nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i&#8221;.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">7. Tr\u01b0\u1eddng h\u1ee3p t\u1eeb ng\u00e0y 01\/7\/2013, doanh nghi\u1ec7p \u0111\u00e3 l\u1eadp ho\u00e1 \u0111\u01a1n nh\u01b0ng kh\u00f4ng \u00e1p d\u1ee5ng gi\u1ea3m 50% thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m 50% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y th\u00ec l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung theo quy \u0111\u1ecbnh. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t n\u1ebfu l\u00e0m thay \u0111\u1ed5i n\u1ed9i dung \u0111\u00e3 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf th\u01b0\u01a1ng m\u1ea1i th\u00ec doanh nghi\u1ec7p b\u1ed5 sung ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ghi r\u00f5 n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"chuong_3\"><b>Ch\u01b0\u01a1ng III<\/b><\/a><\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"chuong_3_name\"><b><span style=\"font-size:12.0pt\">T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_5\"><b>\u0110i\u1ec1u 5. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 30 th\u00e1ng 11 n\u0103m 2013 v\u00e0 \u00e1p d\u1ee5ng cho c\u00e1c k\u1ef3 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2013.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_6\"><b>\u0110i\u1ec1u 6. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. U\u1ef7 ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo n\u1ed9i dung Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3. T\u1ed5 ch\u1ee9c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADQAMQAyADEAOQA=--> <\/p>\n<tr>\n<td style=\"width:239.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"319\">\n<p style=\"margin-bottom:6.0pt;line-height:115%; text-align:justify\"><span style=\"font-size:8.0pt;\n  line-height:115%\"> <\/span><\/p>\n<p style=\"margin-bottom:6.0pt;line-height:115%; text-align:justify\"><b><i>N\u01a1i nh\u1eadn:<br \/> <\/i><\/b><span style=\"font-size:8.0pt;line-height:115%\">&#8211; V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<br \/> &#8211; V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<br \/> &#8211; V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<br \/> &#8211; V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<br \/> &#8211; Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<br \/> &#8211; V\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng trung \u01b0\u01a1ng;<br \/> &#8211; To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<br \/> &#8211; Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<br \/> &#8211; C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7,<br \/> &#8211; C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<br \/> &#8211; H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, U\u1ef7 ban nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<br \/> &#8211; C\u00f4ng b\u00e1o;<br \/> &#8211; C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<br \/> &#8211; Website Ch\u00ednh ph\u1ee7;<br \/> &#8211; Website B\u1ed9 T\u00e0i ch\u00ednh; Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<br \/> &#8211; C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<br \/> &#8211; L\u01b0u: VT, TCT (VT, CS).<\/span><\/p>\n<\/td>\n<td style=\"width:203.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"271\">\n<div style=\"margin-bottom:6.0pt;line-height:\n  115%; text-align:center\"><b>KT. B\u1ed8 TR\u01af\u1edeNG<br \/> TH\u1ee8 TR\u01af\u1edeNG<\/p>\n<p> \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\n<\/p><\/div>\n<p> <!--LdABoAHUAdgBpAGUAbgBwAGgAYQBwAGwAdQBhAHQALgB2AG4A--><\/div>\n<\/p><\/div>\n<p><\/body><\/html><\/div>\n<\/div>\n<div id=\"tab_ti\u1ebfng-anh-(english)\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-ti\u1ebfng-anh-(english)\">\n<div class=\"vb-responsive\"><html><body><\/p>\n<div class=\"contentDoc\" id=\"tab2\" style=\"padding: 0;  text-align:justify; max-width:100%\">\n<div class=\"__mucluc\" style=\"display: none; text-align:justify\"> <a class=\"clsmucluc\" style=\"font-size: 15px; font-weight: bold; color: red;\n                                text-decoration: underline; margin-left: 5px; max-width:100%\">M\u1ee4C L\u1ee4C V\u0102N B\u1ea2N <img decoding=\"async\" src=\"https:\/\/cdn.SprinGO.vn\/Images\/new.gif\" style=\"max- height:auto; max-width:100%\"\/><\/a> <\/p>\n<div style=\"clear: both; text-align:justify\"> <\/div>\n<div class=\"mlContent mlContentScroll\" style=\"text-align:justify\">\n<div style=\"padding: 10px; padding-bottom: 0px; text-align:right\"> <a class=\"aInMucLuc\" style=\"font-weight: 700; color: #fff; border: 1px solid #f00;\n                                        border-radius: 2px; padding: 0 5px; font-size: 11px; background: #f79522; margin-right: 10px;\n                                        margin-top: 1px;\">In m\u1ee5c l\u1ee5c<\/a><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div style=\"padding: 10px; padding-top: 25px; text-align:justify\">\n<div id=\"ctl00_Content_ThongTinVB_pnlDocContentEN\" style=\"text-align:justify\">\n<div class=\"cldivContentDocEn\" style=\"float: left; margin-right: 15px; background-repeat: no-repeat;\n                                    background-position: 260px 170px; text-align:justify; max-width:100%\"> <\/p>\n<div class=\"content1\" style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<div style=\"text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADIAMAA2ADAAOQA=--> <\/p>\n<tr>\n<td style=\"width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"223\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm;line-height:115%; text-align:center\"><b><span style=\"color:black\">MINISTRY<\/span> OF FINANCE<\/b><b><span lang=\"VI\"><br \/> &#8212;&#8212;&#8211;<\/span><\/b><\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm;line-height:115%; text-align:center\"><b><span style=\"color:black\">SOCIALIST REPUBLIC OF VIETNAM<\/span><\/b><b><span lang=\"VI\"><br \/> <\/span>Independence &#8211; Freedom &#8211; Happiness<\/b><b><span lang=\"VI\"> <br \/> &#8212;&#8212;&#8212;&#8212;&#8212;<\/span><\/b><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:167.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"223\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm;line-height:115%; text-align:center\">No.<span lang=\"VI\"> 141\/2013\/TT-BTC<\/span><\/div>\n<\/td>\n<td style=\"width:275.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"367\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm;line-height:115%; text-align:right\"><i>Hanoi, October 16, <\/i><i><span lang=\"VI\">201<\/span>3<\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">\u00a0<\/span><\/p>\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\nmargin-left:0cm; text-align:center\"><a name=\"loai_1\"><b><span style=\"font-size:\n12.0pt\">CIRCULAR<\/span><\/b><\/a><\/div>\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\nmargin-left:0cm; text-align:center\"><a name=\"loai_1_name\">GUIDANCE ON THE IMPLEMENTATION OF THE GOVERNMENT&#8217;S DECREE NO. <\/a><a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/decree-no-92-2013-nd-cp-detailing-law-amending-on-enterprise-income-tax\" target=\"_blank\" title=\"Decree of Government 92\/2013\/ND-CP\">92\/2013\/ND-CP<\/a> DATED AUGUST 13, 2013, ELABORATING THE IMPLEMENTATION OF SOME ARTICLES THAT COME INTO FORCE FROM JULY 01, 2013 OF THE LAW ON THE AMENDMENTS TO THE LAW ON ENTERPRISE INCOME TAX AND THE LAW ON THE AMENDMENTS TO THE LAW ON VALUE-ADDED TAX<\/div>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><i>Pursuant to the Law on Value-added tax No. 13\/2008\/QH12 dated June 03, 2008 and the Law on the amendments to the Law on Value-added tax No. 31\/2013\/QH13 dated July 19, 2013;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><i>Pursuant to the Law on Enterprise income tax No. 14\/2008\/QH12 dated June 03, 2008 and the Law on the amendments to the Law on Enterprise income tax No. 32\/2013\/QH13 dated July 19, 2013;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><i>Pursuant to the Law on Tax administration No. 78\/2006\/QH11 dated November 29, 2006 and the Law on the amendments to the Law on Tax administration No. 21\/2012\/QH13 dated November 20, 2012;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><i>Pursuant to the Government&#8217;s Decree No. <a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/decree-no-92-2013-nd-cp-detailing-law-amending-on-enterprise-income-tax\" target=\"_blank\" title=\"Decree of Government 92\/2013\/ND-CP\">92\/2013\/ND-CP<\/a> dated August 13, 2013 elaborating the implementation of some Articles that come into force from July 01, 2013 of the Law on the amendments to the Law on Enterprise income tax and the Law on the amendments to the Law on Value-added tax;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><i>Pursuant to the Government&#8217;s Decree No. <a class=\"text-blue\" href=\"https:\/\/SprinGO.vn\/van-ban\/bo-may-hanh-chinh\/-87003.aspx\" target=\"_blank\" title=\"Decree of Government 118\/2008\/ND-CP\">118\/2008\/ND-CP<\/a> dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><i>At the request of the Director of the General Department of Taxation;<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><i>The Minister of Finance provides guidance on the implementation of the Government&#8217;s Decree No. <a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/decree-no-92-2013-nd-cp-detailing-law-amending-on-enterprise-income-tax\" target=\"_blank\" title=\"Decree of Government 92\/2013\/ND-CP\">92\/2013\/ND-CP<\/a> dated August 13, 2013, elaborating the implementation of some Articles that come into force from July 01, 2013 of the Law on the amendments to the Law on Enterprise income tax and the Law on the amendments to the Law on Value-added tax:<\/i><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><a name=\"chuong_1\"><b>Chapter I<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\nmargin-left:0cm; text-align:center\"><a name=\"chuong_1_name\"><b><span style=\"font-size:12.0pt\">CORPORATE INCOME TAX<\/span><\/b><\/a><\/div>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><a name=\"dieu_1\"><b>Article 1. Imposition of corporate income tax on companies of which annual revenues do not exceed 20 billion VND<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">1. <\/span>The companies established under Vietnam\u2019s law, including cooperatives, public service agencies (hereinafter referred to as companies) of which annual revenues do not exceed 20 billion VND shall apply 20% corporate income tax from July 01, 2013.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">The total revenue being the basis for applying 20% tax is the total revenue in the previous year based on criterion No. 01 and criterion No. 08 on the Appendix of income statement of the previous tax period enclosed with the form No. 03-1A\/TNDN, the corporate income tax statement No. 03\/TNDN provided in the Circular No. <a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/circular-no-28-2011-tt-btc-guiding-a-number-of-articles-of-the-law-on-tax-admin\" target=\"_blank\" title=\"Circular 28\/2011\/TT-BTC\">28\/2011\/TT-BTC<\/a> and its amendments (if any).<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">New companies that are established during the period from January 01, 2013 to the end of June 30, 2013, the revenue is based on the entry No. 21 \u201cRevenue earned in the period\u201d (not including other incomes) on the provisional corporate income tax statement of Q1 and Q2 2013 under the form No. 01A\/TNDN provided in the Circular No. <a class=\"text-blue\" href=\"https:\/\/hrspring.vn\/consult\/circular-no-28-2011-tt-btc-guiding-a-number-of-articles-of-the-law-on-tax-admin\" target=\"_blank\" title=\"Circular 28\/2011\/TT-BTC\">28\/2011\/TT-BTC<\/a> dated February 28, 2011 and its amendments (if any). <\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">If the company has been established for fewer than 12 months at the end of the tax period 2012, or the first tax period 2012 is longer than 12 months, the revenue being the basis for applying 20% tax mentioned in this Clause is the average monthly revenue in the tax period 2012, which does not exceed 1.67 billion VND.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">If the company is established within the first 06 months of 2013, the revenue being the basis for applying 20% tax mentioned in this Clause is the average revenue of the first months in 2013 until the end of June 30, 2013, which does not exceed 1.67 billion VND.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">The new companies that are established from July 01, 2013 shall apply 25% tax (unless tax incentives are provided). At the end of the fiscal year, if the average monthly revenue does not exceed 1.67 billion VND, the company shall apply 20% tax (except for the incomes mentioned in Clause 2 Article 1 of this Circular).<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">2. <\/span>The 20% tax mentioned in Clause 1 of this Article does not apply to the following incomes:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">a) Incomes from transfer of capital, the right to contribute capital; incomes from real estate transfer (except for incomes from social housing business mentioned in Article 2 of this Circular); incomes from transfer of projects, the right to participate in projects, the right to mineral exploration and extraction; incomes from business outside Vietnam;<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">b) Incomes from exploration and extraction of petroleum and other rare and valuable resources; incomes form mineral extraction;<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">c) Incomes from provision of services subject to excise duty according to the Law on special excise duty.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">3. <\/span>Principles:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">a) The company must separate the incomes eligible for 20% tax and the incomes that are not eligible for 20% tax. If the company fails to separate the, 20% tax shall be applied based on the ratio of revenue from the sale of goods and services eligible for 20% tax to the total revenue in the tax period of the company. <\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">b) After separating the revenues, the company may offset profit against loss. The residual income after offsetting shall apply the rate of corporate income tax on profitable operations. The documents applied to offsetting of profit against loss in certain periods:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">&#8211; <\/span>During the period from July 01, 2013 to the end of December 31, 2013, Article 16 of the Law on Enterprise income tax No. 14\/2008\/QH12 dated June 03, 2008 and its guiding documents shall apply.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">&#8211; <\/span>From January 01, 2014, Clause 10 Article 1 of the Law on the amendments to the Law on Enterprise income tax No. 32\/2013\/QH13 dated June 19, 2013 and its guiding documents shall apply.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">c) Identification of incomes eligible for 20% tax from July 01, 2013:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">&#8211; <\/span>If the company can calculate the revenue, expenditure, and taxable incomes eligible for 20% tax from July 01, 2013, 20% tax shall apply to the amount calculated by the company from July 01, 2013.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">&#8211; <\/span>If the company cannot calculate the taxable incomes eligible for 20% tax from July 01, 2013, 20% tax shall apply to the amount calculated by the company from July 01, 2013, then 20% tax shall be applied from July 01, 2013 based on the incomes eligible for 20% tax that are earned in the months multiplied by the number of business months from July 01, 2013 to the end of the fiscal year, and is calculated as follows:<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADIAMAA2ADAAOQA=--> <\/p>\n<tr>\n<td rowspan=\"2\" style=\"width:95.55pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"127\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Income eligible for 20% tax from July 01, 2013 to the end of the fiscal year<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:17.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"23\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\"><span lang=\"VI\">=<\/span><\/div>\n<\/td>\n<td style=\"width:218.2pt;border:none;border-bottom:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"291\"> <\/p>\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Total income eligible for 20% tax earned in the fiscal year<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:25.8pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"34\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">x<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:76.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"102\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Number of business months from July 01, 2013 to the end of the fiscal year<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:218.2pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"291\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Number of business months in the fiscal year<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><b><i>Example 1:<\/i><\/b><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">In the fiscal year from April 01, 2013 to March 31, 2014 (the revenue earned in the previous fiscal year does not exceed 20 billion VND), company A earns a total taxable income of 1,200,000,000. VND. The income eligible for 20% tax from July 01, 2013 to March 31, 2014 (09 months) is calculated as follows:<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADIAMAA2ADAAOQA=--> <\/p>\n<tr>\n<td rowspan=\"2\" style=\"width:93.5pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"125\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Income eligible for 20% tax from July 01, 2013 to the March 31, 2014<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:22.3pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"30\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\"><span lang=\"VI\">=<\/span><\/div>\n<\/td>\n<td style=\"width:115.1pt;border:none;border-bottom:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"153\"> <\/p>\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">1,200,000,000 (VND) <\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:73.7pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"98\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">X 9 (months)<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:100.9pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"135\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">900,000,000 (VND) <\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:115.1pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"153\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">12 (months)<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><a name=\"dieu_2\"><b>Article 2. Imposition of corporate income tax on incomes from social housing business<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">1. <\/span>Companies established under Vietnam\u2019s law, including cooperatives and public service agencies, that engage in social housing business shall apply 20% tax on the revenues from the sale, lease, and hire-purchase of social housing earned from July 01, 2013, regardless of the dates of the sale, lease, or hire-purchase contracts. <\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Social housing mentioned in this Clause are housing invested by the State or other organizations and individuals from various economic sectors, which satisfies the conditions in terms of sale prices, hire-purchase prices, rents, buyers, lessees, and hirers as prescribed by legislation on housing.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Where a company engaged in social housing business signs a contract to transfer a house and receives a deposit from the buyer before July 01, 2013, and keeps collecting money after July 01, 2013 (the company has not determined the expenditure corresponding to revenue, has made a provisional statement of corporate income tax on the revenue earned), and transfers the house from July 01, 2013, the income from this transfer shall apply 10% tax.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">The income from social housing business that applies 10% tax in this Clause is the income from the sale, lease, or hire-purchase from July 01, 2013. If the company fails to separate the income earned from July 01, 2013, the income that apply 10% tax is based on the ratio of revenue from the sale, lease and hire-purchase of social housing to the total revenue earned by the company during the same period. <\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">2. <\/span>Identification of incomes eligible for 10% tax from July 01, 2013:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">a) If the company can calculate the revenue, expenditure, and taxable incomes eligible earned from July 01, 2013, 10% tax shall apply to the amount calculated by the company from July 01, 2013.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">b) If the fiscal year of the company is the calendar year or different from the calendar year or does not start on July 01, 2013, and the company fails to determine the taxable income from July 01, 2013, then 10% tax shall apply from July 01, 2013 to the end of the fiscal year, and calculated as follows:<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADIAMAA2ADAAOQA=--> <\/p>\n<tr>\n<td rowspan=\"2\" style=\"width:70.3pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"94\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Average monthly income eligible for 10% tax <\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:22.05pt;border:none;border-right:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"29\"> <\/p>\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\"><span lang=\"VI\">=<\/span><\/div>\n<\/td>\n<td style=\"width:203.05pt;border:none;border-bottom:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"271\"> <\/p>\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Revenue from the sale, lease, and hire-purchase of social housing <\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:22.0pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"29\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">x<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:65.05pt;border:none;border-right:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"87\"> <\/p>\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Total assessable income in the year (not including other incomes)<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:17.15pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"23\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\"><span lang=\"VI\">:<\/span><\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:61.2pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"82\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Number of business months<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:203.05pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"271\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Total revenue earned by the company in the year<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">\u00a0<\/span><\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADIAMAA2ADAAOQA=--> <\/p>\n<tr>\n<td style=\"width:131.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"175\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Income eligible for 10% tax from July 01, 2013 to the end of the fiscal year<\/div>\n<\/td>\n<td style=\"width:24.0pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"32\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\"><span lang=\"VI\">=<\/span><\/div>\n<\/td>\n<td style=\"width:108.0pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"144\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Average monthly income eligible for 10% tax <\/div>\n<\/td>\n<td style=\"width:30.0pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"40\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">x<\/div>\n<\/td>\n<td style=\"width:115.75pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"154\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Number of business months from July 01, 2013 to the end of the fiscal year<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><b><i>Example 2:<\/i><\/b><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">In the fiscal year from April 01, 2013 to March 31, 2014, company B has:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">&#8211; <\/span><span style=\"color:black\">Total revenue earned by the fiscal year: 100 billion VND<\/span><span style=\"color:blue\"> <\/span><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span style=\"color:black\">Revenue from sale, lease, and hire-purchase of social housing among which: 24 billion VND.<\/span><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">&#8211; <\/span>Total assessable income in the fiscal year: 12 billion VND, including 2 billion VND of other incomes (including financial income)<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Income eligible for 10% tax from July 01, 2013 to the March 31, 2014 (09 months) is calculated as follows:<\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADIAMAA2ADAAOQA=--> <\/p>\n<tr>\n<td rowspan=\"2\" style=\"width:107.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"143\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Average monthly income eligible for 10% tax <\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:30.0pt;border:none;border-right:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"40\"> <\/p>\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\"><span lang=\"VI\">=<\/span><\/div>\n<\/td>\n<td style=\"width:62.4pt;border:none;border-bottom:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"83\"> <\/p>\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">24 (billion VND)<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:25.75pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"34\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">x<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:91.75pt;border:none;border-right:solid windowtext 1.0pt;\n  padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"122\"> <\/p>\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\"><span lang=\"VI\">\u00a0<\/span>[12 (billion VND) \u2013 2 (billion VND)]<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:66.7pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"89\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\"><span lang=\"VI\">: <\/span>12 (months)<\/div>\n<\/td>\n<td rowspan=\"2\" style=\"width:58.6pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"78\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">= 0.2 billion VND<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width:62.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"83\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">100 (billion VND)<\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">\u00a0<\/span><\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADIAMAA2ADAAOQA=--> <\/p>\n<tr>\n<td style=\"width:107.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"143\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">Income eligible for 10% tax from July 01, 2013 to the March 31, 2014<\/div>\n<\/td>\n<td style=\"width:30.0pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"40\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\"><span lang=\"VI\">=<\/span><\/div>\n<\/td>\n<td style=\"width:88.2pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"118\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">0.2 (billion VND)<\/div>\n<\/td>\n<td style=\"width:41.25pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"55\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">x<\/div>\n<\/td>\n<td style=\"width:82.5pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"110\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">09 (months)<\/div>\n<\/td>\n<td style=\"width:83.2pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" width=\"111\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm; text-align:center\">1.8 (billion VND) <\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><a name=\"chuong_2\"><b>Chapter II<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\nmargin-left:0cm; text-align:center\"><a name=\"chuong_2_name\"><b><span style=\"font-size:12.0pt\">VALUE-ADDED TAX<\/span><\/b><\/a><\/div>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><a name=\"dieu_3\"><b>Article 3. Imposition of 5% tax on social housing<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">1. <\/span>5% tax shall apply from July 1, 2013 to sale, lease and hire-purchase of social housing.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">2. <\/span>Social housing mentioned in this Article is the houses specified in Clause 1 Article 2 of this Circular.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">3. <\/span>5% tax shall apply to contracts for sale and hire-purchase of social housings signed from July 1, 2013 and to the payments made from July 1, 2013 if the contract is signed before July 1, 2013.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">For hire-purchase of social housing 5% tax shall apply when payment is made according to the contract (including advance payments for many instalments) from July 1, 2013. If the company has not received the rent from July 1, 2013, the date of invoice shall apply.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><b><i>Example 3:<\/i><\/b><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Company Y is the investor in the social housing project X. In December 2012, company Y signs a contract with Mr. B to sell an apartment in project X. Mr. B is eligible to buy social housing and the sale between company Y and Mr. B is conformable with legislation on social housing trading. The sale contract between both parties prescribes that Mr. B shall pay company Y in instalments, in particular:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">1<sup>st<\/sup> instalment: 20% of the value of the apartment when the contract is signed &#8211; December 2012.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">2<sup>nd<\/sup> instalment: 30% of the value of the apartment in May 2013.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">3<sup>rd<\/sup> instalment: 25% of the value of the apartment in December 2013.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">4<sup>th<\/sup> instalment: 25% of the value of the apartment in April 2013.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Mr. B pays such instalments in accordance with the contract. According to aforesaid regulations, company Y shall apply 5% VAT on the 3<sup>rd<\/sup> instalment (in December 2013) and 4<sup>th<\/sup> instalment (in April 2014) paid by Mr. B.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">4. <\/span>If the investor in the social housing project converts housing into social housing in accordance with legislation on housing, 5% VAT from January 01, 2013 may be applied to the sale, lease and hire-purchase of social housing since the decision to permit the conversion is issued.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">5. <\/span>From July 1, 2013, if the company has made an invoice with 10% tax on the sale, lease, hire-purchase of social housing eligible for 5% tax, an adjustment invoice shall be made. If the adjustment of tax rate changes the contents of the sale, lease, or hire-purchase contract, the company shall make an appendix specifying such adjustment.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><a name=\"dieu_4\"><b>Article 4. 50% reduction in VAT on commercial housing<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">1. <\/span>A 50% reduction in VAT on the sale, lease or hire-purchase of commercial housing that are finished apartments with floor areas of under 70 m<sup>2<\/sup> and are sold at under 15 million VND\/m<sup>2<\/sup>.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">2. <\/span>Commercial housing being finished apartments mentioned in this Article are apartments that are done in accordance with the investor\u2019s designed, can be used when they are transferred, and meet other conditions in Clause 3 or Clause 4 of this Article.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">3. <\/span>The 50% reduction in VAT on the sale and hire-purchase of commercial housing must satisfy the conditions below:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">a) The commercial housing for sale or hire-purchase is finished apartments with floor areas of under 70 m<sup>2<\/sup> and sold at a price of less than 15 million VND\/m<sup>2<\/sup>.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">b) The sale price or hire-purchase price of commercial housing must be specified in the contract.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">The sale price and hire-purchase of commercial housing below 15 million VND\/m<sup>2<\/sup> mentioned in this Clause is inclusive of 10% VAT and maintenance fee as prescribed.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">If payment for commercial housing is made in instalments or deferred, the sale price is the lump sum inclusive of 10% VAT and maintenance fee, exclusive of interest on instalment plan, deferred payment, and other interests.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><b><i>Example 4:<\/i><\/b><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">In October 2013, Mr. C purchases an apartment with the floor area of 54 m<sup>2<\/sup> from company E at 14,000,000 VND\/m<sup>2<\/sup>, inclusive of VAT and exclusive of maintenance fee.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">The sale price inclusive of 10% VAT and maintenance fee is 15,680,000 VND\/m<sup>2<\/sup> (= 14,000,000 VND + 10% VAT of 1,400,000 VND + 2% maintenance fee of 280,000 VND). 50% reduction in VAT shall be made in this case.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">c) The payments made during the period from July 1, 2013 to the end June 30, 2015 are eligible for 50% reduction in VAT on the sale and hire-purchase contracts for commercial housing that are signed before July 1, 2013 and the contracts signed during the period from July 1, 2013 to the end of June 30, 2014.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><b><i>Example 5:<\/i><\/b><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">In April 2013, company X and Mr. A signs a contract for the sale of 01 apartment with the floor plan of 60 m<sup>2<\/sup> and the sale price of 11,000,000 VND\/m<sup>2<\/sup>, exclusive of VAT and maintenance fee. The sale contract between both parties prescribes that Mr. A shall pay company X in instalments, in particular:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">1<sup>st<\/sup> instalment: 20% of the value of the apartment when the contract is signed &#8211; April 2012.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">2<sup>nd<\/sup> instalment: 60% of the value of the apartment in August 2013.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">3<sup>rd<\/sup> instalment: 20% of the value of the apartment in August 2014.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Mr. B pays such instalments in accordance with the contract. According to aforesaid regulations, company X shall apply 5% reduction in VAT on the 2<sup>nd<\/sup> instalment (in August 2013) and paid by Mr. A.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">4. <\/span>The 50% reduction in VAT on commercial housing being apartment for lease must satisfy the conditions below:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">a) An apartment for lease must has the floor plan under 70 m<sup>2<\/sup> and has a similar value to an apartment of the same type that is soled at under 15 million VND\/m<sup>2<\/sup>.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">An apartment of the same type is an apartment in the same area with similar area, characteristics and location with the apartment for lease when the lease contract is signed.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">b) The sale price of the apartment of the same type being the basis for considering VAT reduction mentioned in this Clause is the price inclusive of 10% VAT and maintenance fee as prescribed.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">c) The 50% reduction of VAT on commercial housing for lease is applied to the rent prescribed in the lease contract (regardless of the date of contract) from July 1, 2013 to the end of June 30, 2014, (including advance rent for many years).<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">If a company leases out a house from July 1, 2013 to the end of June 30, 2014 but no rent is paid, a 50% reduction of VAT on the rent from July 1, 2013 to the end of June 30, 2014 shall be made.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">5. <\/span>Making invoices for sale, lease, hire-purchase of commercial housing eligible for VAT reduction:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">When making invoices for sale, lease, hire-purchase of commercial housing eligible for VAT reduction, write \u201c10% x 50%\u201d on the tax rate line, write the reduced tax on the VAT line, and the amount payable by the buyer on the total amount line. <\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><b><i>Example 6:<\/i><\/b><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Continued from Example 5, company X issue an invoice to Mr. A for the 2<sup>nd<\/sup> instalment as follows:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Item: 2<sup>nd<\/sup> instalment &#8211; 50% reduction in VAT.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Unit price: 11,000,000 x 60 m<sup>2<\/sup> x 60% = 396,000,000 VND.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Quantity: 01. <\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">VAT rate: 10% x 50%. <\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">VAT: 19,800,000 VND <\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Total amount: 415,800,000 VND.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><b><i>Example 7:<\/i><\/b><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">In October 2013, company A signs a contract to sell a finished and operative apartment with a floor area of 50 m<sup>2<\/sup> at a price of 12,000,000 VND\/m<sup>2<\/sup> (exclusive of VAT and maintenance fee. According to the contract, the entire payment for the apartment shall be made when the contract is signed and the house is transferred on November 2013.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">If the apartment sold by company A is eligible for 50% reduction in VAT (because the price inclusive of 10% VAT and 2% maintenance fee is 12,000,000 + 1,200,000 (10% tax) + 240,000 (maintenance fee) = 13,440,000 VND\/m<sup>2<\/sup>).<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">When the payment is collect, company A issues an invoice to Mr. B as follows:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Item: An apartment eligible for 50% reduction in VAT.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Unit price: 12,000,000 x 50 (m<sup>2<\/sup>) = 600,000,000 VND.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Quantity: 01 (apartment).<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">VAT rate: 10% x 50%. <\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">VAT: 30,000,000 VND <\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Total amount: 630,000,000 VND.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">6. <\/span>Statement of reduced VAT:<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">a) The VAT statement shall be made under guidance in the Law on Tax administration, the Law on the amendments to the Law on Tax administration, and their guiding documents.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">b) The invoice for reduction of VAT on the sale, lease, hire-purchase of commercial housing shall be stated as \u201cGoods and services subject to 10% tax\u201d on the list of invoices enclosed with the VAT statement made by a taxpayer using the deduction method. Write &#8220;50% reduction for commercial housing\u201d on the \u201cNotes\u201d line.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">7. <\/span>From July 1, 2013, if the company has issued invoices without making 50% reduction in VAT on the sale, lease, hire-purchase of commercial housing eligible for 50% reduction in VAT as prescribed in this Article, they shall make adjustment invoices as prescribed. If the adjustment of tax rate changes the contents of the sale, lease, or hire-purchase contract, the company shall make an appendix specifying such adjustment.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><a name=\"chuong_3\"><b>Chapter III<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\nmargin-left:0cm; text-align:center\"><a name=\"chuong_3_name\"><b><span style=\"font-size:12.0pt\">IMPLEMENTATION<\/span><\/b><\/a><b><span style=\"font-size:12.0pt\"> <\/span><\/b><\/div>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><a name=\"dieu_5\"><b>Article 5. Effects<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">This Circular takes effect on November 30, 2013 and is applied to the statements of corporate income tax and VAT from July 1, 2013.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><a name=\"dieu_6\"><b>Article 6. Responsibility for the implementation<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">1. <\/span>People\u2019s Committees of central-affiliated cities and provinces shall instruct competent authorities to comply with the regulations of the Government and guidance of the Ministry of Finance.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">2. <\/span>Tax authorities shall instruct the organizations and individuals under their management to implement this Circular.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">3. <\/span>The organizations regulated by this Circular shall comply with guidance in this Circular.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\">Organizations and individuals are recommended to report the difficulties arising during the course of implementation to the Ministry of Finance for consideration and settlement.\/.<\/p>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">\u00a0<\/span><\/p>\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADIAMAA2ADAAOQA=--> <\/p>\n<tr>\n<td style=\"width:239.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"319\">\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n  0cm;line-height:115%; text-align:justify\"><span lang=\"VI\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"width:203.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"271\">\n<div style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;\n  margin-left:0cm;line-height:115%; text-align:center\"><b>PP THE MINISTER<\/b><b><span lang=\"VI\"><br \/> <\/span>DEPUTY MINISTER<\/b><b><span lang=\"VI\"><\/p>\n<p> <\/span>Do Hoang Anh Tuan<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left:\n0cm; text-align:justify\"><span lang=\"VI\">\u00a0<\/span><\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p> <!--LdABoAHUAdgBpAGUAbgBwAGgAYQBwAGwAdQBhAHQALgB2AG4A--><\/p>\n<p style=\"text-align:justify\"><font size=\"2\"> &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<br \/> <\/font><i>This translation is made by <b><font color=\"#FF0000\">SprinGO<\/font><\/b>, Ho Chi Minh City, Vietnam and for reference purposes only. 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text-align:center; max-width:100%\">\n<div style=\"text-align:left; max-width:100%\"> <span style=\"font-size: 16px; font-weight: 700; text-transform: uppercase\"> Th\u00f4ng t\u01b0 141\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh 92\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 7 ng\u00e0y 16\/10\/2013 do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh<\/span> <\/div>\n<div id=\"ctl00_Content_ThongTinVB_pndlVB\" style=\"text-align:justify\">\n<div class=\"download\" id=\"dvDownloadLaws\" style=\"text-align:left; max-width:100%\">\n<p style=\"text-align:justify\"> <a href=\"https:\/\/hrspring.vn\/consult\/wp-content\/documents\/210455_4539.pdf\" id=\"ctl00_Content_ThongTinVB_filePDFHyperLink\" onclick=\"Doc_DLVN(MemberGA);\" rel=\"noopener\" target=\"_blank\">T\u1ea3i b\u1ea3n PDF<\/a> <\/p>\n<p style=\"text-align:justify\"> <a href=\"https:\/\/hrspring.vn\/consult\/wp-content\/documents\/tai_van_ban_tieng_viet_4539.doc\" id=\"ctl00_Content_ThongTinVB_vietnameseHyperLink\" onclick=\"Doc_DLVN(MemberGA);\" rel=\"noopener\" target=\"_blank\" title=\"T\u1ea3i v\u0103n b\u1ea3n ti\u1ebfng Vi\u1ec7t\">T\u1ea3i V\u0103n b\u1ea3n ti\u1ebfng Vi\u1ec7t<\/a> <\/p>\n<p style=\"text-align:justify\"> <a href=\"https:\/\/hrspring.vn\/consult\/wp-content\/documents\/141_2013_TT-BTC_EN_4539.doc\" id=\"ctl00_Content_ThongTinVB_englishHyperLink\" onclick=\"AddCustomerAction('210455', 61, '');\" rel=\"noopener\" target=\"_blank\" title=\"T\u1ea3i v\u0103n b\u1ea3n ti\u1ebfng Anh\">T\u1ea3i V\u0103n b\u1ea3n ti\u1ebfng Anh (Download English translation)<\/a><\/p>\n<p style=\"text-align:justify\"> <a href=\"https:\/\/hrspring.vn\/consult\/wp-content\/documents\/141_2013_TT-BTC_4539.pdf\" id=\"ctl00_Content_ThongTinVB_pdfHyperLink\" onclick=\"AddCustomerAction('210455', 62, '');\" rel=\"noopener\" target=\"_blank\" title=\"T\u1ea3i v\u0103n b\u1ea3n g\u1ed1c\">T\u1ea3i V\u0103n b\u1ea3n g\u1ed1c<\/a><\/p>\n<div style=\"text-align:justify\"> <\/div>\n<\/p><\/div>\n<div style=\"margin-top: 20px; 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