{"id":4541,"date":"2025-10-13T17:18:14","date_gmt":"2025-10-13T10:18:14","guid":{"rendered":"https:\/\/hrspring.vn\/consult\/van-ban-hop-nhat-01-vbhn-vpqh-2023-luat-thue-thu-nhap-doanh-nghiep-583159\/"},"modified":"2025-10-13T17:18:20","modified_gmt":"2025-10-13T10:18:20","slug":"van-ban-hop-nhat-01-vbhn-vpqh-2023-luat-thue-thu-nhap-doanh-nghiep-583159","status":"publish","type":"post","link":"https:\/\/hrspring.vn\/consult\/van-ban-hop-nhat-01-vbhn-vpqh-2023-luat-thue-thu-nhap-doanh-nghiep-583159\/","title":{"rendered":"V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 01\/VBHN-VPQH V\u0103n ph\u00f2ng qu\u1ed1c h\u1ed9i"},"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<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/hrspring.vn\/consult\/van-ban-hop-nhat-01-vbhn-vpqh-2023-luat-thue-thu-nhap-doanh-nghiep-583159\/#Van_ban_phap_luat\" >V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/hrspring.vn\/consult\/van-ban-hop-nhat-01-vbhn-vpqh-2023-luat-thue-thu-nhap-doanh-nghiep-583159\/#Van_ban_hop_nhat_01VBHN-VPQH_2023_Luat_Thue_thu_nhap_doanh_nghiep\" >V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 01\/VBHN-VPQH 2023 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/li><\/ul><\/nav><\/div>\n<h4 class=\"uppercase text-left\"><span class=\"ez-toc-section\" id=\"Van_ban_phap_luat\"><\/span>V\u0103n b\u1ea3n ph\u00e1p lu\u1eadt<span class=\"ez-toc-section-end\"><\/span><\/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 class=\"ez-toc-section\" id=\"Van_ban_hop_nhat_01VBHN-VPQH_2023_Luat_Thue_thu_nhap_doanh_nghiep\"><\/span> <span> V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t 01\/VBHN-VPQH 2023 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><span class=\"ez-toc-section-end\"><\/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\"> 01\/VBHN-VPQH <\/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\"> V\u0103n b\u1ea3n h\u1ee3p nh\u1ea5t <\/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\"> V\u0103n ph\u00f2ng qu\u1ed1c h\u1ed9i <\/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\"> B\u00f9i V\u0103n C\u01b0\u1eddng <\/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\"> 30\/01\/2023 <\/td>\n<td style=\"border-bottom: 0px; border-top: 0px; text-align:justify\"> <\/td>\n<td style=\"text-align:justify\"> <b> Ng\u00e0y h\u1ee3p nh\u1ea5t:<\/b> <\/td>\n<td class=\"text-green\" style=\"text-align:justify\"> 30\/01\/2023 <\/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\"> 21\/10\/2023 <\/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 1067 \u0111\u1ebfn s\u1ed1 1068 <\/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\"> C\u00f2n hi\u1ec7u l\u1ef1c <\/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\"> <\/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%\" width=\"100%\"><!--VABWAFAATABfADIAMAAyADMAMQAwADIANQA=--> <\/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; text-align:center\"><b>V\u0102N PH\u00d2NG QU\u1ed0C H\u1ed8I<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; 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; text-align:center\">S\u1ed1: 01\/VBHN-VPQH<\/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; text-align:right\"><i>H\u00e0 N\u1ed9i, ng\u00e0y 30 th\u00e1ng 01 n\u0103m 2023<\/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\">LU\u1eacT<\/span><\/b><\/a><\/div>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"loai_1_name\">THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 c\u1ee7a Qu\u1ed1c h\u1ed9i, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. Lu\u1eadt s\u1ed1 32\/2013\/QH13 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013 c\u1ee7a Qu\u1ed1c h\u1ed9i 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. Lu\u1eadt s\u1ed1 71\/2014\/QH13 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014 c\u1ee7a Qu\u1ed1c h\u1ed9i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3. Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 61\/2020\/QH14 ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2020 c\u1ee7a Qu\u1ed1c h\u1ed9i, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2021;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">4. Lu\u1eadt D\u1ea7u kh\u00ed s\u1ed1 12\/2022\/QH15 ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2022 c\u1ee7a Qu\u1ed1c h\u1ed9i, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2023;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">5. Lu\u1eadt Kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh s\u1ed1 15\/2023\/QH15 ng\u00e0y 09 th\u00e1ng 01 n\u0103m 2023 c\u1ee7a Qu\u1ed1c h\u1ed9i, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2024.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam n\u0103m 1992 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb quy\u1ebft s\u1ed1 51\/2001\/QH10;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/i><a href=\"#_ftn1\" title=\"\">[1]<\/a><i>.<\/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\">NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_1\"><b>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Lu\u1eadt n\u00e0y quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_2\"><b>\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p), bao g\u1ed3m:<i> <\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">b) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt n\u01b0\u1edbc ngo\u00e0i (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i) c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">c) T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">d) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0111) T\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_1\">\u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau: <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam; <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">b) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam v\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh ngo\u00e0i Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u0111\u00f3;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">c) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam m\u00e0 kho\u1ea3n thu nh\u1eadp n\u00e0y kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">d) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3.<a href=\"#_ftn2\" title=\"\">[2]<\/a> C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i l\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 th\u00f4ng qua c\u01a1 s\u1edf n\u00e0y, doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ti\u1ebfn h\u00e0nh m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">a) Chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh, nh\u00e0 m\u00e1y, c\u00f4ng x\u01b0\u1edfng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u1ecf d\u1ea7u, m\u1ecf kh\u00ed, m\u1ecf ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m khai th\u00e1c t\u00e0i nguy\u00ean thi\u00ean nhi\u00ean kh\u00e1c t\u1ea1i Vi\u1ec7t Nam;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">b) \u0110\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, l\u1eafp r\u00e1p;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">c) C\u01a1 s\u1edf cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n th\u00f4ng qua ng\u01b0\u1eddi l\u00e0m c\u00f4ng ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">d) \u0110\u1ea1i l\u00fd cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0111) \u0110\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam trong tr\u01b0\u1eddng h\u1ee3p l\u00e0 \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u1ea1i di\u1ec7n kh\u00f4ng c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1ee9ng t\u00ean doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n vi\u1ec7c giao h\u00e0ng h\u00f3a ho\u1eb7c cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_3\"><b>\u0110i\u1ec1u 3.<\/b> <b>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. Thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2.<a href=\"#_ftn3\" title=\"\">[3]<\/a> Thu nh\u1eadp kh\u00e1c bao g\u1ed3m: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng<i> <\/i>quy\u1ec1n g\u00f3p v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, k\u1ec3 c\u1ea3 thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea, thanh l\u00fd t\u00e0i s\u1ea3n, trong \u0111\u00f3 c\u00f3 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1; thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7; kho\u1ea3n thu t\u1eeb n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 xo\u00e1 nay \u0111\u00f2i \u0111\u01b0\u1ee3c; kho\u1ea3n thu t\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7; kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n ph\u1ea7n thu nh\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a doanh nghi\u1ec7p v\u1ec1 Vi\u1ec7t Nam th\u00ec \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc ma\u0300 Vi\u00ea\u0323t Nam \u0111\u00e3 k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh; \u0111\u1ed1i v\u1edbi c\u00e1c n\u01b0\u1edbc ma\u0300 Vi\u00ea\u0323t Nam ch\u01b0a k\u00fd Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n th\u00ec tr\u01b0\u1eddng h\u1ee3p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf c\u00e1c n\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p chuy\u1ec3n v\u1ec1 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ea5p h\u01a1n th\u00ec thu ph\u1ea7n ch\u00eanh l\u1ec7ch so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_4\"><b>\u0110i\u1ec1u 4.<\/b> <b>Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1.<a href=\"#_ftn4\" title=\"\">[4]<\/a> Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n, s\u1ea3n xu\u1ea5t mu\u1ed1i c\u1ee7a h\u1ee3p t\u00e1c x\u00e3; thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3. Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, s\u1ea3n ph\u1ea9m \u0111ang trong th\u1eddi k\u1ef3 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m, s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">4.<a href=\"#_ftn5\" title=\"\">[5]<\/a> Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p c\u00f3<b> <\/b>t\u1eeb 30% s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m tr\u1edf l\u00ean l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n, ng\u01b0\u1eddi nhi\u1ec5m vi r\u00fat g\u00e2y ra h\u1ed9i ch\u1ee9ng suy gi\u1ea3m mi\u1ec5n d\u1ecbch m\u1eafc ph\u1ea3i \u1edf ng\u01b0\u1eddi (HIV\/AIDS) v\u00e0 c\u00f3 s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m t\u1eeb hai m\u01b0\u01a1i ng\u01b0\u1eddi tr\u1edf l\u00ean, kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">5. Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi t\u00e0n t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">6. Thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc, sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">7. Kho\u1ea3n t\u00e0i tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, nghi\u00ean c\u1ee9u khoa h\u1ecdc, v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">8.<a href=\"#_ftn6\" title=\"\">[6]<\/a> Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i (CERs) c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">9.<a href=\"#_ftn7\" title=\"\">[7]<\/a><b> <\/b>Thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao c\u1ee7a Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng cho ng\u01b0\u1eddi ngh\u00e8o v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00e1c c\u1ee7a Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i; thu nh\u1eadp c\u1ee7a c\u00e1c qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc v\u00e0 qu\u1ef9 kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; thu nh\u1eadp c\u1ee7a t\u1ed5 ch\u1ee9c m\u00e0 Nh\u00e0 n\u01b0\u1edbc s\u1edf h\u1eefu 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 do Ch\u00ednh ph\u1ee7 th\u00e0nh l\u1eadp \u0111\u1ec3 x\u1eed l\u00fd n\u1ee3 x\u1ea5u c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">10.<a href=\"#_ftn8\" title=\"\">[8]<\/a> <span lang=\"DE\" style=\"background:white\">Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh \u0111\u00f3;<\/span><span lang=\"DE\"> ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u01a1 s\u1edf y t\u1ebf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a nh\u01b0ng kh\u00f4ng ph\u1ea3i l\u00e0 c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh v\u00e0 p<\/span>h\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c &#8211; \u0111\u00e0o t\u1ea1o, l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt chuy\u00ean ng\u00e0nh v\u1ec1 l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c &#8211; \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c; ph\u1ea7n thu nh\u1eadp h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">11.<a href=\"#_ftn9\" title=\"\">[9]<\/a> Thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_5\"><b>\u0110i\u1ec1u 5. K\u1ef3 t\u00ednh thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c n\u0103m t\u00e0i ch\u00ednh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1eebng l\u1ea7n ph\u00e1t sinh thu nh\u1eadp \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_2\">\u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<\/p>\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\">C\u0102N C\u1ee8 V\u00c0 PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe<\/span><\/b><\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_6\"><b>\u0110i\u1ec1u 6.<\/b> <b>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_7\"><b>\u0110i\u1ec1u 7. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. Thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. Thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u1eb1ng doanh thu tr\u1eeb c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ed9ng thu nh\u1eadp kh\u00e1c, k\u1ec3 c\u1ea3 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c \u1edf ngo\u00e0i Vi\u1ec7t Nam. <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3.<a href=\"#_ftn10\" title=\"\">[10]<\/a> <span lang=\"AMH\">Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n), thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n), thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n n\u1ebfu l\u1ed7<b> <\/b>th\u00ec s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf. <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y. <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_8\"><b>\u0110i\u1ec1u 8.<\/b> <b>Doanh thu<\/b><\/a><a href=\"#_ftn11\" title=\"\">[11]<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Doanh thu l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5, tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng. Doanh thu \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam; tr\u01b0\u1eddng h\u1ee3p c\u00f3 doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y. <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_9\"><b>\u0110i\u1ec1u 9.<\/b><i> <\/i><b>C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/a><a href=\"#_ftn12\" title=\"\">[12]<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">1. Tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">a)<a href=\"#_ftn13\" title=\"\">[13]<\/a> Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p; kho\u1ea3n chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb hai m\u01b0\u01a1i tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">a) Kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, tr\u1eeb ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">b) Kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">c) Kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">d) Ph\u1ea7n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam v\u01b0\u1ee3t m\u1ee9c t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 do ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh; <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">\u0111) Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng; <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">e) Ph\u1ea7n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c t\u1ed5 ch\u1ee9c kinh t\u1ebf v\u01b0\u1ee3t qu\u00e1 150% m\u1ee9c l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m vay; <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">g) Kho\u1ea3n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">h) Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">i) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n; th\u00f9 lao tr\u1ea3 cho s\u00e1ng l\u1eadp vi\u00ean doanh nghi\u1ec7p kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh; ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n h\u1ea1ch to\u00e1n chi kh\u00e1c \u0111\u1ec3 chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">k) Ph\u1ea7n c<\/span>hi tr\u1ea3 l\u00e3i ti\u1ec1n vay <span lang=\"AMH\">v\u1ed1n <\/span>t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu<span lang=\"AMH\">;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">l) Ph\u1ea7n<b> <\/b>thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">m)<a href=\"#_ftn14\" title=\"\">[14]<\/a> <b><i>(\u0111\u01b0\u1ee3c b\u00e3i b\u1ecf)<\/i><\/b><\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">n) Kho\u1ea3n t\u00e0i tr\u1ee3, tr\u1eeb kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, nghi\u00ean c\u1ee9u khoa h\u1ecdc, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, kho\u1ea3n t\u00e0i tr\u1ee3 theo ch\u01b0\u01a1ng tr\u00ecnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc <\/span>d\u00e0nh cho <span lang=\"AMH\">c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">o) Ph\u1ea7n tr\u00edch n\u1ed9p qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n ho\u1eb7c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">p) <\/span>C\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh<span lang=\"AMH\">: ng\u00e2n h\u00e0ng,<\/span> b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c th\u00f9 kh\u00e1c theo <span lang=\"AMH\">quy \u0111\u1ecbnh<\/span> c\u1ee7a<span lang=\"AMH\"> B\u1ed9 tr\u01b0\u1edfng<\/span> B\u1ed9 T\u00e0i ch\u00ednh<span lang=\"AMH\">. <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3.<a href=\"#_ftn15\" title=\"\">[15]<\/a> Kho\u1ea3n chi b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch b\u00ecnh qu\u00e2n tr\u00ean th\u1ecb tr\u01b0\u1eddng ngo\u1ea1i t\u1ec7 li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh kho\u1ea3n chi b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"> <a name=\"dieu_10\"><b>\u0110i\u1ec1u 10.<\/b> <b>Thu\u1ebf su\u1ea5t<\/b><\/a><a href=\"#_ftn16\" title=\"\">[16]<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 22%, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_3\">\u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>.<u> <\/u><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 22% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y chuy\u1ec3n sang \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 hai m\u01b0\u01a1i t\u1ef7 \u0111\u1ed3ng <span lang=\"AMH\">\u00e1p d\u1ee5ng t<\/span>hu\u1ebf su\u1ea5t 20%.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Doanh thu l\u00e0m c\u0103n c\u1ee9 <span lang=\"AMH\">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% t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 <\/span>doanh thu c\u1ee7a<span lang=\"AMH\"> n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">3. <\/span><span lang=\"NL\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed t\u1eeb 25% \u0111\u1ebfn 50% ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed; thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c t\u1ea1i Vi\u1ec7t Nam t\u1eeb 32% \u0111\u1ebfn 50% ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng d\u1ef1 \u00e1n, t\u1eebng c\u01a1 s\u1edf kinh doanh.<\/span><a href=\"#_ftn17\" title=\"\"><span lang=\"NL\">[17]<\/span><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_11\"><b><span lang=\"AMH\">\u0110i\u1ec1u 11. Ph\u01b0\u01a1ng ph\u00e1p<i> <\/i>t\u00ednh thu\u1ebf<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">1. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t; tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp \u1edf ngo\u00e0i Vi\u1ec7t Nam th\u00ec \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf thu nh\u1eadp \u0111\u00e3 n\u1ed9p nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y. <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_4\">\u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_12\"><b>\u0110i\u1ec1u 12. N\u01a1i n\u1ed9p thu\u1ebf<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Doanh nghi\u1ec7p n\u1ed9p thu\u1ebf t\u1ea1i n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng kh\u00e1c v\u1edbi \u0111\u1ecba b\u00e0n n\u01a1i doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh n\u1ed9p theo t\u1ef7 l\u1ec7 chi ph\u00ed gi\u1eefa n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t v\u00e0 n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh. Vi\u1ec7c ph\u00e2n c\u1ea5p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ngu\u1ed3n thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u 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\">\u01afU \u0110\u00c3I 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_13\"><b>\u0110i\u1ec1u 13. \u01afu \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t<\/b><\/a><a href=\"#_ftn18\" title=\"\">[18]<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">1. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% trong th\u1eddi gian m\u01b0\u1eddi l\u0103m n\u0103m \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">a) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao; <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">b) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, bao g\u1ed3m: nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt <\/span>C<span lang=\"AMH\">\u00f4ng ngh\u1ec7 cao; \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m cho ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt <\/span>C<span lang=\"AMH\">\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng &#8211; kinh doanh c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m; s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u composit, c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng nh\u1eb9, v\u1eadt li\u1ec7u qu\u00fd hi\u1ebfm; s\u1ea3n xu\u1ea5t n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch, n\u0103ng l\u01b0\u1ee3ng t\u1eeb vi\u1ec7c ti\u00eau h\u1ee7y ch\u1ea5t th\u1ea3i; ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 sinh h\u1ecdc; b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng; <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">c) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt <\/span>C<span lang=\"AMH\">\u00f4ng ngh\u1ec7 cao;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">d) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t (tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n) \u0111\u00e1p \u1ee9ng m\u1ed9t trong hai ti\u00eau ch\u00ed sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">&#8211; D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u s\u00e1u ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 ba n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 c\u00f3 t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t m\u01b0\u1eddi ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m, ch\u1eadm nh\u1ea5t sau ba n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">&#8211; D\u1ef1 \u00e1n c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u s\u00e1u ngh\u00ecn t\u1ef7 \u0111\u1ed3ng, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n kh\u00f4ng qu\u00e1 ba n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 s\u1eed d\u1ee5ng tr\u00ean ba ngh\u00ecn lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">\u0111)<a href=\"#_ftn19\" title=\"\">[19]<\/a> Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m thu\u1ed9c Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">&#8211; S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt <\/span>C<span lang=\"AMH\">\u00f4ng ngh\u1ec7 cao; <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">&#8211; S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e1c ng\u00e0nh: d\u1ec7t &#8211; may; da &#8211; gi\u1ea7y; \u0111i\u1ec7n t\u1eed &#8211; tin h\u1ecdc; s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4 t\u00f4; c\u01a1 kh\u00ed ch\u1ebf t\u1ea1o m\u00e0 ca\u0301c sa\u0309n ph\u00e2\u0309m na\u0300y t\u00ednh \u0111\u1ebfn ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u01b0ng pha\u0309i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt c\u1ee7a Li\u00ean minh Ch\u00e2u \u00c2u (EU) ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y;<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">e)<a href=\"#_ftn20\" title=\"\">[20]<\/a> T<span lang=\"AMH\">hu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf <\/span>ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<span lang=\"AMH\"> v\u00e0 d\u1ef1 \u00e1n khai th\u00e1c kho\u00e1ng s\u1ea3n,<\/span> c\u00f3 <span lang=\"AMH\">quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u <\/span><span lang=\"NO-BOK\">m\u01b0\u1eddi hai <\/span><span lang=\"AMH\">ngh\u00ecn t\u1ef7 \u0111\u1ed3ng<\/span>, s\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt <span lang=\"ES-TRAD\">C\u00f4ng ngh\u1ec7 cao, Lu\u1eadt Khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7<i>,<b> <\/b><\/i><\/span><span lang=\"AMH\">th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n <\/span>t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd <span lang=\"AMH\">kh\u00f4ng qu\u00e1 <\/span>n\u0103m<span lang=\"AMH\"> n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 <\/span><span lang=\"NO-BOK\">theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">2. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">a) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c &#8211; \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, y t\u1ebf, v\u0103n h\u00f3a, th\u1ec3 thao v\u00e0 m\u00f4i tr\u01b0\u1eddng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">b) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 &#8211; kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u1ec3 b\u00e1n, cho thu\u00ea, cho thu\u00ea mua \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 c\u1ee7a Lu\u1eadt <\/span>N<span lang=\"AMH\">h\u00e0 \u1edf;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">c) Thu nh\u1eadp c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1o in, k\u1ec3 c\u1ea3 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o in theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt <\/span>B<span lang=\"AMH\">\u00e1o ch\u00ed; thu nh\u1eadp c\u1ee7a c\u01a1 quan xu\u1ea5t b\u1ea3n t\u1eeb ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt <\/span>X<span lang=\"AMH\">u\u1ea5t b\u1ea3n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">d)<a href=\"#_ftn21\" title=\"\">[21]<\/a> Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb: tr\u1ed3ng, ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 r\u1eebng; nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; nu\u00f4i tr\u00f4\u0300ng l\u00e2m sa\u0309n \u01a1\u0309 \u0111i\u0323a ba\u0300n co\u0301 \u0111i\u00ea\u0300u ki\u00ea\u0323n kinh t\u00ea\u0301 &#8211; xa\u0303 h\u00f4\u0323i kho\u0301 kh\u0103n; s\u1ea3n xu\u1ea5t, nh\u00e2n v\u00e0 lai t\u1ea1o gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; s\u1ea3n xu\u1ea5t, khai th\u00e1c v\u00e0 tinh ch\u1ebf mu\u1ed1i, tr\u1eeb s\u1ea3n xu\u1ea5t mu\u1ed1i quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_5\">kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>; \u0111\u1ea7u t\u01b0 b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n sau thu ho\u1ea1ch, b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">\u0111) Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, tr\u1eeb thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_6\">kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>. <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">3. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% trong th\u1eddi gian m\u01b0\u1eddi n\u0103m \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">a) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">b) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi, bao g\u1ed3m: s\u1ea3n xu\u1ea5t th\u00e9p cao c\u1ea5p; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng; s\u1ea3n xu\u1ea5t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p; s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb t\u01b0\u1edbi ti\u00eau; s\u1ea3n xu\u1ea5t, tinh ch\u1ebf th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n; ph\u00e1t tri\u1ec3n ng\u00e0nh ngh\u1ec1 truy\u1ec1n th\u1ed1ng. <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016, thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">3a<a href=\"#_ftn22\" title=\"\">[22]<\/a>. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, ch\u1ebf bi\u1ebfn trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">4. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016, thu nh\u1eadp c\u1ee7a Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 17%.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">5.<a href=\"#_ftn23\" title=\"\">[23]<\/a> Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">a) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t thu h\u00fat \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 c\u00f4ng ngh\u1ec7 cao thi\u0300 th\u01a1\u0300i gian a\u0301p du\u0323ng thu\u00ea\u0301 su\u00e2\u0301t \u01b0u \u0111a\u0303i co\u0301 th\u00ea\u0309 ke\u0301o da\u0300i th\u00eam nh\u01b0ng th\u01a1\u0300i gian ke\u0301o da\u0300i th\u00eam kh\u00f4ng qua\u0301 m\u01b0\u01a1\u0300i l\u0103m n\u0103m;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">b) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n<i> <\/i>quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NO-BOK\">&#8211; S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a c\u00f3 kh\u1ea3 n\u0103ng c\u1ea1nh tranh to\u00e0n c\u1ea7u, doanh thu \u0111\u1ea1t tr\u00ean hai m\u01b0\u01a1i ngh\u00ecn t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau n\u0103m n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NO-BOK\">&#8211; S\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean s\u00e1u ngh\u00ecn lao \u0111\u1ed9ng;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NO-BOK\">&#8211; D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c h\u1ea1 t\u1ea7ng kinh t\u1ebf k\u1ef9 thu\u1eadt, bao g\u1ed3m: <\/span><span lang=\"AMH\">\u0111<\/span><span lang=\"NO-BOK\">\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng c\u1ea5p tho\u00e1t n\u01b0\u1edbc, c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng, s\u00e2n bay, nh\u00e0 ga, n\u0103ng l\u01b0\u1ee3ng m\u1edbi, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch, c\u00f4ng nghi\u1ec7p ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng, d\u1ef1 \u00e1n l\u1ecdc h\u00f3a d\u1ea7u.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NO-BOK\">Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh k\u00e9o d\u00e0i th\u00eam <\/span><span lang=\"AMH\">th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/span><span lang=\"NO-BOK\"> quy \u0111\u1ecbnh t\u1ea1i \u0111i\u00ea\u0309m n\u00e0y <\/span><span lang=\"AMH\">nh\u01b0ng th\u1eddi gian k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 m\u01b0\u1eddi l\u0103m n\u0103m.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">5a.<a href=\"#_ftn24\" title=\"\">[24]<\/a> \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 20 c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i gi\u1ea3m kh\u00f4ng qu\u00e1 50% so v\u1edbi thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i kh\u00f4ng qu\u00e1 1,5 l\u1ea7n so v\u1edbi th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 15 n\u0103m v\u00e0 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">6. Th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a doanh nghi\u1ec7p c\u00f3 doanh thu; \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao; \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_14\"><b><span lang=\"AMH\">\u0110i\u1ec1u 14. \u01afu \u0111\u00e3i v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/span><\/b><\/a><a href=\"#_ftn25\" title=\"\">[25]<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">1. Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_7\">kho\u1ea3n 1, \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> v\u00e0 doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 b\u1ed1n n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 ch\u00edn n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1a.<a href=\"#_ftn26\" title=\"\">[26]<\/a> \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 20 c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 06 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 13 n\u0103m ti\u1ebfp theo.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">2. Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_8\">kho\u1ea3n 3 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> v\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu c\u00f4ng nghi\u1ec7p, tr\u1eeb khu c\u00f4ng nghi\u1ec7p thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i thu\u1eadn l\u1ee3i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 hai n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 b\u1ed1n n\u0103m ti\u1ebfp theo.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">3. Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0. Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_9\">\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">4. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t, n\u00e2ng cao c\u00f4ng su\u1ea5t, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t (\u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) n\u1ebfu \u0111\u00e1p \u1ee9ng m\u1ed9t trong ba ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3) ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng. Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y b\u1eb1ng v\u1edbi th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi tr\u00ean c\u00f9ng \u0111\u1ecba b\u00e0n, l\u0129nh v\u1ef1c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">a) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u0103ng th\u00eam khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1t t\u1ed1i thi\u1ec3u t\u1eeb hai m\u01b0\u01a1i t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng thu\u1ed9c l\u0129nh v\u1ef1c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y ho\u1eb7c t\u1eeb m\u01b0\u1eddi t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">b) T\u1ef7 tr\u1ecdng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u0103ng th\u00eam \u0111\u1ea1t t\u1ed1i thi\u1ec3u t\u1eeb 20% so v\u1edbi t\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u01b0\u1edbc khi \u0111\u1ea7u t\u01b0;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">c) C\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf t\u0103ng th\u00eam t\u1ed1i thi\u1ec3u t\u1eeb 20% so v\u1edbi c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf tr\u01b0\u1edbc khi \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng thu\u1ed9c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y m\u00e0 kh\u00f4ng \u0111\u00e1p \u1ee9ng m\u1ed9t trong ba ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u00ec \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf theo d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u00ec ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh tr\u00ean t\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">\u01afu \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng do s\u00e1p nh\u1eadp, mua l\u1ea1i doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_15\"><b><span lang=\"AMH\">\u0110i\u1ec1u 15. C\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m thu\u1ebf kh\u00e1c<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">1. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng n\u1eef \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1eb1ng s\u1ed1 chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. Doanh nghi\u1ec7p s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1eb1ng s\u1ed1 chi th\u00eam cho lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">3.<a href=\"#_ftn27\" title=\"\">[27]<\/a> Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 thu\u1ed9c l\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c gi\u1ea3m 50% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean ph\u1ea7n thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0110i\u1ec1u n\u00e0y. <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_16\"><b>\u0110i\u1ec1u 16.<\/b> <b>Chuy\u1ec3n l\u1ed7<\/b><\/a><a href=\"#_ftn28\" title=\"\">[28]<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">1. Doanh nghi\u1ec7p c\u00f3 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang n\u0103m sau; s\u1ed1 l\u1ed7 n\u00e0y \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf. Th\u1eddi gian \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 kh\u00f4ng qu\u00e1 n\u0103m n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">2. Doanh nghi\u1ec7p c\u00f3 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_10\">kho\u1ea3n 3 \u0110i\u1ec1u 7 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> n\u1ebfu c\u00f2n l\u1ed7 v\u00e0 doanh nghi\u1ec7p c\u00f3 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang n\u0103m sau v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3. Th\u1eddi gian chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_17\"><b><span lang=\"AMH\">\u0110i\u1ec1u 17.<i> <\/i>Tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">1.<\/span><a href=\"#_ftn29\" title=\"\">[29]<\/a> <span lang=\"AMH\">Doanh nghi\u1ec7p th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam \u0111\u01b0\u1ee3c tr\u00edch t\u1ed1i \u0111a 10% thu nh\u1eadp t\u00ednh thu\u1ebf h\u00e0ng n\u0103m \u0111\u1ec3 l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p. <\/span><span lang=\"ES-TRAD\">Ri\u00eang d<\/span><span lang=\"AMH\">oanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n tr\u00edch Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y c\u00f2n ph\u1ea3i b\u1ea3o \u0111\u1ea3m t\u1ef7 l\u1ec7 tr\u00edch Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 t\u1ed1i thi\u1ec3u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">2. Trong th\u1eddi h\u1ea1n n\u0103m n\u0103m, k\u1ec3 t\u1eeb khi tr\u00edch l\u1eadp, n\u1ebfu Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft 70% ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ph\u1ea7n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh tr\u00ean kho\u1ea3n thu nh\u1eadp \u0111\u00e3 tr\u00edch l\u1eadp qu\u1ef9 m\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 ph\u1ea7n l\u00e3i ph\u00e1t sinh t\u1eeb s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00f3. <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u00ednh s\u1ed1 thu\u1ebf thu h\u1ed3i l\u00e0 thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p trong th\u1eddi gian tr\u00edch l\u1eadp qu\u1ef9. <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">L\u00e3i su\u1ea5t t\u00ednh l\u00e3i \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu h\u1ed3i t\u00ednh tr\u00ean ph\u1ea7n qu\u1ef9 kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft l\u00e0 l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu kho b\u1ea1c lo\u1ea1i k\u1ef3 h\u1ea1n m\u1ed9t n\u0103m \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m thu h\u1ed3i v\u00e0 th\u1eddi gian t\u00ednh l\u00e3i l\u00e0 hai n\u0103m. <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">L\u00e3i su\u1ea5t t\u00ednh l\u00e3i \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu h\u1ed3i t\u00ednh tr\u00ean ph\u1ea7n qu\u1ef9 s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch l\u00e0 l\u00e3i ph\u1ea1t ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 th\u1eddi gian t\u00ednh l\u00e3i l\u00e0 kho\u1ea3ng th\u1eddi gian k\u1ec3 t\u1eeb khi tr\u00edch l\u1eadp qu\u1ef9 \u0111\u1ebfn khi thu h\u1ed3i.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3. Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf. <\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">4. Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 t\u1ea1i Vi\u1ec7t Nam.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_18\"><b>\u0110i\u1ec1u 18.<\/b> <b>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf<\/b><\/a><a href=\"#_ftn30\" title=\"\">[30]<\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">1. \u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c <a name=\"tc_11\">\u0111i\u1ec1u 13, 14<\/a>, <a name=\"tc_12\">15, 16 v\u00e0 17 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 n\u1ed9p thu\u1ebf theo k\u00ea khai.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_13\">\u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">2. Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_14\">\u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf tr\u00ean t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">3. Thu\u1ebf su\u1ea5t 20% quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_15\">kho\u1ea3n 2 \u0110i\u1ec1u 10<\/a> v\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf t\u1ea1i <a name=\"tc_16\">kho\u1ea3n 1 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u 4<\/a>, <a name=\"tc_17\">\u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Lu\u1eadt n\u00e0y<\/a> kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">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 nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i <a name=\"tc_18\">\u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt n\u00e0y<\/a>; 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 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">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;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">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 <\/span>T<span lang=\"AMH\">hu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">d) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">4. Trong c\u00f9ng m\u1ed9t th\u1eddi gian, n\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf kh\u00e1c nhau \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t kho\u1ea3n thu nh\u1eadp th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 l\u1ee3i nh\u1ea5t.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"chuong_4\"><b>Ch\u01b0\u01a1ng <\/b><\/a><b><span lang=\"AMH\">IV<\/span><\/b><\/p>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><a name=\"chuong_4_name\"><b><span lang=\"AMH\" style=\"font-size:12.0pt\">\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/b><\/a><a href=\"#_ftn31\" title=\"\">[31]<\/a><\/div>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_19\"><b><span lang=\"AMH\">\u0110i\u1ec1u 19. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2009. <\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">2. Lu\u1eadt n\u00e0y thay th\u1ebf Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 09\/2003\/QH11.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">3. Doanh nghi\u1ec7p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 09\/2003\/QH11 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 09\/2003\/QH11; tr\u01b0\u1eddng h\u1ee3p m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf th\u1ea5p h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">4. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n h\u01b0\u1edfng th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 09\/2003\/QH11 m\u00e0 ch\u01b0a c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y v\u00e0 k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a name=\"dieu_20\"><b>\u0110i\u1ec1u 20<i>. <\/i>H\u01b0\u1edbng d\u1eabn thi h\u00e0nh<\/b><\/a><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c <a name=\"tc_19\">\u0111i\u1ec1u 4, 7, 8<\/a>, <a name=\"tc_20\">9, 10, 11<\/a>, <a name=\"tc_21\">12, 13, 14<\/a>, <a name=\"tc_22\">15, 18<\/a> v\u00e0 c\u00e1c n\u1ed9i dung c\u1ea7n thi\u1ebft kh\u00e1c c\u1ee7a Lu\u1eadt n\u00e0y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.\/.<\/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%\"><!--VABWAFAATABfADIAMAAyADMAMQAwADIANQA=--> <\/p>\n<tr>\n<td style=\"width:203.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"271\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b> <\/b><\/p>\n<\/td>\n<td style=\"width:239.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"319\">\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>X\u00c1C TH\u1ef0C V\u0102N B\u1ea2N H\u1ee2P NH\u1ea4T<\/b><\/div>\n<div style=\"margin-bottom:6.0pt; text-align:center\"><b>CH\u1ee6 NHI\u1ec6M<\/p>\n<p> B\u00f9i V\u0103n C\u01b0\u1eddng<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\n<div style=\"text-align:justify\">\n<p style=\"text-align:justify\"><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\"'><br clear=\"all\"\/> <\/span><\/p>\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\"><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\"'> <\/p>\n<hr align=\"left\" size=\"1\" width=\"33%\"\/> <\/span><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div id=\"ftn1\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref1\" title=\"\">[1]<\/a> Lu\u1eadt s\u1ed1 32\/2013\/QH13 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 c\u00f3 c\u0103n c\u1ee9 ban h\u00e0nh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<i>C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam n\u0103m 1992 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb quy\u1ebft s\u1ed1 51\/2001\/QH10;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12.<\/i>\u201d.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf c\u00f3 c\u0103n c\u1ee9 ban h\u00e0nh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<i>C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 32\/2013\/QH13, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u00f4\u0301 04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u00f4\u0301 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13, Lu\u1eadt Thu\u1ebf t\u00e0i nguy\u00ean s\u1ed1 45\/2009\/QH12, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u00f4\u0301 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12, Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 45\/2005\/QH11, Lu\u1eadt H\u1ea3i quan s\u1ed1 54\/2014\/QH13.<\/i>\u201d. <\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\">Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 61\/2020\/QH14 c\u00f3 c\u0103n c\u1ee9 ban h\u00e0nh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<i>C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt \u0110\u1ea7u t\u01b0.<\/i>\u201d<i>.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Lu\u1eadt D\u1ea7u kh\u00ed s\u1ed1 12\/2022\/QH15 c\u00f3 c\u0103n c\u1ee9 ban h\u00e0nh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<i>C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt D\u1ea7u kh\u00ed.<\/i>\u201d.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Lu\u1eadt Kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh s\u1ed1 15\/2023\/QH15 c\u00f3 c\u0103n c\u1ee9 ban h\u00e0nh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<i>C\u0103n c\u1ee9 Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt Kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh.<\/i>\u201d.<\/p>\n<\/p><\/div>\n<div id=\"ftn2\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref2\" title=\"\">[2]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/p>\n<\/p><\/div>\n<div id=\"ftn3\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref3\" title=\"\">[3]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014 nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<i>2. Thu nh\u1eadp kh\u00e1c bao g\u1ed3m thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, k\u1ec3 c\u1ea3 thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea, thanh l\u00fd t\u00e0i s\u1ea3n, trong \u0111\u00f3 c\u00f3 c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1; thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7; kho\u1ea3n thu t\u1eeb n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a nay \u0111\u00f2i \u0111\u01b0\u1ee3c; kho\u1ea3n thu t\u1eeb n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7; kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, k\u1ec3 c\u1ea3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/i>\u201d.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 hai theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/p>\n<\/p><\/div>\n<div id=\"ftn4\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref4\" title=\"\">[4]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014 nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<i>Thu nh\u1eadp t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, <\/i><i><span lang=\"AMH\">s\u1ea3n xu\u1ea5t mu\u1ed1i <\/span>c\u1ee7a h\u1ee3p t\u00e1c x\u00e3; thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng <\/i><i><span lang=\"AMH\">\u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n.<\/span><\/i><span lang=\"AMH\">\u201d<\/span>.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 hai theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn5\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref5\" title=\"\">[5]<\/a> <span lang=\"AMH\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt <\/span>T<span lang=\"AMH\">hu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn6\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref6\" title=\"\">[6]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/p>\n<\/p><\/div>\n<div id=\"ftn7\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref7\" title=\"\">[7]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/p>\n<\/p><\/div>\n<div id=\"ftn8\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref8\" title=\"\">[8]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung l\u1ea7n th\u1ee9 nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 hai theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 119 c\u1ee7a Lu\u1eadt Kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh s\u1ed1 15\/2023\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2024.<\/p>\n<\/p><\/div>\n<div id=\"ftn9\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref9\" title=\"\">[9]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/p>\n<\/p><\/div>\n<div id=\"ftn10\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref10\" title=\"\">[10]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/p>\n<\/p><\/div>\n<div id=\"ftn11\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref11\" title=\"\">[11]<\/a> <span lang=\"AMH\">B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 khi x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf, thu nh\u1eadp t\u00ednh thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i \u0110i\u1ec1u n\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn12\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref12\" title=\"\">[12]<\/a> \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/p>\n<\/p><\/div>\n<div id=\"ftn13\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref13\" title=\"\">[13]<\/a> \u0110i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014 nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">\u201c<i>a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; kho\u1ea3n chi th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh c\u1ee7a doanh nghi\u1ec7p<b> <\/b>theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/i>\u201d<\/span>.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">\u0110i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 hai theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn14\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref14\" title=\"\">[14]<\/a> <span lang=\"AMH\">\u0110i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt <\/span>T<span lang=\"AMH\">hu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014 nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">\u201c<i>m) <\/i><\/span><i>Ph\u1ea7n chi qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi<\/i><i><span lang=\"AMH\">,<\/span> ti\u1ebfp t\u00e2n, kh\u00e1nh ti\u1ebft, h\u1ed9i ngh\u1ecb<\/i><i><span lang=\"AMH\">,<\/span> h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, h\u1ed7 tr\u1ee3 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u01b0\u1ee3t qu\u00e1 <\/i><i><span lang=\"AMH\">15% <\/span>t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb<\/i><i><span lang=\"AMH\">. T\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y; \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, t\u1ed5ng s\u1ed1 chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng bao g\u1ed3m gi\u00e1 mua c\u1ee7a h\u00e0ng h\u00f3a b\u00e1n ra;<\/span><\/i><span lang=\"AMH\">\u201d<\/span>.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">\u0110i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn15\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref15\" title=\"\">[15]<\/a> <span lang=\"AMH\">B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 khi x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf, thu nh\u1eadp t\u00ednh thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i kho\u1ea3n n\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn16\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref16\" title=\"\">[16]<\/a> <span lang=\"AMH\">\u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt <\/span>T<span lang=\"AMH\">hu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn17\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref17\" title=\"\">[17]<\/a> <span lang=\"NL\">C\u1ee5m t\u1eeb \u201cThu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u, kh\u00ed v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c t\u1ea1i Vi\u1ec7t Nam t\u1eeb 32% \u0111\u1ebfn 50% ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng d\u1ef1 \u00e1n, t\u1eebng c\u01a1 s\u1edf kinh doanh.\u201d \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng c\u1ee5m t\u1eeb \u201cThu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed t\u1eeb 25% \u0111\u1ebfn 50% ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed; thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c t\u1ea1i Vi\u1ec7t Nam t\u1eeb 32% \u0111\u1ebfn 50% ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng d\u1ef1 \u00e1n, t\u1eebng c\u01a1 s\u1edf kinh doanh.\u201d theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 67 c\u1ee7a Lu\u1eadt D\u1ea7u kh\u00ed s\u1ed1 12\/2022\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2023.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn18\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref18\" title=\"\">[18]<\/a> \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/p>\n<\/p><\/div>\n<div id=\"ftn19\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref19\" title=\"\">[19]<\/a> \u0110i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 <span lang=\"AMH\">71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn20\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref20\" title=\"\">[20]<\/a> \u0110i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 <span lang=\"AMH\">71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn21\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref21\" title=\"\">[21]<\/a> \u0110i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014 nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">\u201c<i>d) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb: tr\u1ed3ng, ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 r\u1eebng; nu\u00f4i tr\u1ed3ng n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n; s\u1ea3n xu\u1ea5t, nh\u00e2n v\u00e0 lai t\u1ea1o gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; s\u1ea3n xu\u1ea5t, khai th\u00e1c v\u00e0 tinh ch\u1ebf mu\u1ed1i, tr\u1eeb s\u1ea3n xu\u1ea5t mu\u1ed1i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y; \u0111\u1ea7u t\u01b0 b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n sau thu ho\u1ea1ch, b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m;<\/i>\u201d<\/span>.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 hai theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 <span lang=\"AMH\">71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015<\/span>.<\/p>\n<\/p><\/div>\n<div id=\"ftn22\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref22\" title=\"\">[22]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 7<span lang=\"AMH\">1\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn23\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref23\" title=\"\">[23]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014 nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">\u201c<i>5. \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t thu h\u00fat \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 l\u1edbn v\u00e0 c\u00f4ng ngh\u1ec7 cao th\u00ec th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i c\u00f3 th\u1ec3 k\u00e9o d\u00e0i th\u00eam, nh\u01b0ng th\u1eddi gian k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 m\u01b0\u1eddi l\u0103m n\u0103m.<\/i>\u201d<\/span>.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u1ea7n th\u1ee9 hai theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015.<\/span><\/p>\n<\/p><\/div>\n<div id=\"ftn24\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref24\" title=\"\">[24]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 75 c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 61\/2020\/QH14, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2021.<\/p>\n<\/p><\/div>\n<div id=\"ftn25\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref25\" title=\"\">[25]<\/a> \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/p>\n<\/p><\/div>\n<div id=\"ftn26\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref26\" title=\"\">[26]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 75 c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 61\/2020\/QH14, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2021.<\/p>\n<\/p><\/div>\n<div id=\"ftn27\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref27\" title=\"\">[27]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/p>\n<\/p><\/div>\n<div id=\"ftn28\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref28\" title=\"\">[28]<\/a> \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/p>\n<\/p><\/div>\n<div id=\"ftn29\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref29\" title=\"\">[29]<\/a> Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/p>\n<\/p><\/div>\n<div id=\"ftn30\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref30\" title=\"\">[30]<\/a> \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014.<\/p>\n<\/p><\/div>\n<div id=\"ftn31\" style=\"text-align:justify\">\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><a href=\"#_ftnref31\" title=\"\">[31]<\/a> \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 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, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<b><i><span lang=\"AMH\">\u0110i\u1ec1u 2<\/span><\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014, tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">2. Quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng t<\/span>hu\u1ebf su\u1ea5t 20%<\/i><i><span lang=\"AMH\"> \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 hai m\u01b0\u01a1i t\u1ef7 \u0111\u1ed3ng t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 v\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 &#8211; kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2013.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">3. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 t\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2013 c\u00f2n \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (thu\u1ebf su\u1ea5t, th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf) theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u01b0u \u0111\u00e3i \u0111ang h\u01b0\u1edfng ho\u1eb7c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y theo di\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 m\u1edbi cho th\u1eddi gian c\u00f2n l\u1ea1i n\u1ebfu \u0111ang h\u01b0\u1edfng theo di\u1ec7n doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c theo di\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i n\u1ebfu \u0111ang h\u01b0\u1edfng theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">T\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 13 c\u1ee7a Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 17% cho th\u1eddi gian c\u00f2n l\u1ea1i. <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">4. B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i c\u00e1c \u0111i\u1ec1u, kho\u1ea3n c\u1ee7a c\u00e1c lu\u1eadt sau \u0111\u00e2y:<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">a) Kho\u1ea3n 2 \u0110i\u1ec1u 7 c\u1ee7a Lu\u1eadt b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi s\u1ed1 06\/2012\/QH13; <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">b) Kho\u1ea3n 2 \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt b\u1ea3o hi\u1ec3m y t\u1ebf s\u1ed1 25\/2008\/QH12; <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">c) Kho\u1ea3n 1 \u0110i\u1ec1u 10; kho\u1ea3n 1 \u0110i\u1ec1u 12; kho\u1ea3n 2 \u0110i\u1ec1u 18; kho\u1ea3n 2 \u0110i\u1ec1u 19; kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 22; kho\u1ea3n 3 \u0110i\u1ec1u 24 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 28 c\u1ee7a Lu\u1eadt c\u00f4ng ngh\u1ec7 cao s\u1ed1 21\/2008\/QH12; <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">d) C\u00e1c kho\u1ea3n 1, 4, 5, 6, 7 v\u00e0 8 \u0110i\u1ec1u 44, \u0110i\u1ec1u 45 c\u1ee7a Lu\u1eadt chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 s\u1ed1 80\/2006\/QH11; <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">\u0111) Kho\u1ea3n 1 \u0110i\u1ec1u 53, kho\u1ea3n 5 \u0110i\u1ec1u 55 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 86 c\u1ee7a Lu\u1eadt d\u1ea1y ngh\u1ec1 s\u1ed1 76\/2006\/QH11; <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">e) Kho\u1ea3n 1 \u0110i\u1ec1u 68 c\u1ee7a Lu\u1eadt ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam \u0111i l\u00e0m vi\u1ec7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i s\u1ed1 72\/2006\/QH11;<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">g) Kho\u1ea3n 2 \u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1 71\/2006\/QH11; <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">h) Kho\u1ea3n 3 \u0110i\u1ec1u 8 c\u1ee7a Lu\u1eadt tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd s\u1ed1 69\/2006\/QH11; <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">i) Kho\u1ea3n 3 \u0110i\u1ec1u 66 c\u1ee7a Lu\u1eadt gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc s\u1ed1 08\/2012\/QH13; <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">k) \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt ng\u01b0\u1eddi khuy\u1ebft t\u1eadt s\u1ed1 51\/2010\/QH12;<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">l) Kho\u1ea3n 4 \u0110i\u1ec1u 33 c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0 s\u1ed1 59\/2005\/QH11;<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">m) Kho\u1ea3n 2 \u0110i\u1ec1u 58, kho\u1ea3n 2 \u0110i\u1ec1u 73, kho\u1ea3n 3 \u0110i\u1ec1u 117 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 125 c\u1ee7a Lu\u1eadt doanh nghi\u1ec7p s\u1ed1 60\/2005\/QH11.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">5. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt<\/span>.<\/i><span lang=\"AMH\">\u201d<\/span>.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">Kho\u1ea3n 3 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt s\u1ed1 32\/2013\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt <\/span>T<span lang=\"AMH\">hu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2014 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo kho\u1ea3n 9 \u0110i\u1ec1u 1<\/span> c\u1ee7a<span lang=\"AMH\"> Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015<\/span> quy \u0111\u1ecbnh<span lang=\"AMH\"> nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NO-BOK\">\u201c<i>3. Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p ho\u1eb7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 thay \u0111\u1ed5i m\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/i><\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"NO-BOK\">T\u00ednh \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2015, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 20% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 13 Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Lu\u1eadt s\u1ed1 32\/2013\/QH13 th\u00ec k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2016 \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 17% cho th\u1eddi gian c\u00f2n l\u1ea1i.<\/span><\/i><span lang=\"NO-BOK\">\u201d.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"NO-BOK\">\u0110i\u1ec1u 6 c\u1ee7a Lu\u1eadt s\u1ed1<i> <\/i><\/span><span lang=\"AMH\">71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c lu\u1eadt v\u1ec1 thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"AMH\">\u201c<b><i>\u0110i\u1ec1u 6<\/i><\/b><\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015. <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">2. B\u00e3i b\u1ecf c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 khi x\u00e1c \u0111\u1ecbnh doanh thu, chi ph\u00ed, gi\u00e1 t\u00ednh thu\u1ebf, thu nh\u1eadp t\u00ednh thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc t\u1ea1i: <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">a) \u0110i\u1ec1u 8 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 9 cu\u0309a Lu\u1eadt <\/span>T<\/i><i><span lang=\"AMH\">hu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 32\/2013\/QH13;<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">b) Kho\u1ea3n 1 \u0110i\u1ec1u 6 cu\u0309a Lu\u1eadt <\/span>T<\/i><i><span lang=\"AMH\">hu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 <\/span><\/i><i><span lang=\"NO-BOK\">04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13; <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">c) Kho\u1ea3n 3 \u0110i\u1ec1u 7 cu\u0309a Lu\u1eadt <\/span>T<\/i><i><span lang=\"AMH\">hu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 31\/2013\/QH13; <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">d) \u0110i\u00ea\u0300u 6 cu\u0309a Lu\u1eadt <\/span>T<\/i><i><span lang=\"AMH\">hu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12; <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">\u0111) Kho\u1ea3n 3 \u0110i\u1ec1u 9 v\u00e0 \u0110i\u1ec1u 14 cu\u0309a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 45\/2005\/QH11;<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">e) Kho\u1ea3n 4 \u0110i\u1ec1u 86 cu\u0309a Lu\u1eadt <\/span>H<\/i><i><span lang=\"AMH\">\u1ea3i quan s\u1ed1 54\/2014\/QH13. <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">3. B\u00e3i b\u1ecf \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 49 cu\u0309a Lu\u1eadt <\/span>Q<\/i><i><span lang=\"AMH\">u\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2012\/QH13.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">4. B\u00e3i b\u1ecf c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kinh doanh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 19, kho\u1ea3n 1 \u0110i\u1ec1u 20 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 21 cu\u0309a Lu\u1eadt <\/span>T<\/i><i><span lang=\"AMH\">hu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"AMH\">5. Ch\u00ednh ph\u1ee7, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao trong Lu\u1eadt<\/span>.<\/i><span lang=\"AMH\">\u201d<\/span>.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110i\u1ec1u 76 v\u00e0 \u0110i\u1ec1u 77 c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 61\/2020\/QH14, c\u00f3 hi\u1ec7u k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2021 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<b><i>\u0110i\u1ec1u 76. \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2021, tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>2. Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 75 c\u1ee7a Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2020.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>3. Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 67\/2014\/QH14 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 90\/2015\/QH13, Lu\u1eadt s\u1ed1 03\/2016\/QH14, Lu\u1eadt s\u1ed1 04\/2017\/QH14, Lu\u1eadt s\u1ed1 28\/2018\/QH14 v\u00e0 Lu\u1eadt s\u1ed1 42\/2019\/QH14 h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, tr\u1eeb \u0110i\u1ec1u 75 c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 67\/2014\/QH14. <\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>4. C\u00e1 nh\u00e2n l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n thay th\u1ebf cho b\u1ea3n sao Gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n, th\u1ebb C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n, H\u1ed9 chi\u1ebfu v\u00e0 c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng th\u1ef1c c\u00e1 nh\u00e2n kh\u00e1c khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 Lu\u1eadt Doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 d\u00e2n c\u01b0 k\u1ebft n\u1ed1i v\u1edbi c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>5. Tr\u01b0\u1eddng h\u1ee3p v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt d\u1eabn chi\u1ebfu \u0111\u1ebfn quy \u0111\u1ecbnh v\u1ec1 quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n, quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<b> <\/b><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b><i>\u0110i\u1ec1u 77. Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp<\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>1. Nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>2. Nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt n\u00e0y \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>a) Nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 ho\u1eb7c ch\u1ea5p thu\u1eadn \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, nh\u00e0 \u1edf, \u0111\u00f4 th\u1ecb v\u00e0 x\u00e2y d\u1ef1ng tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, quy\u1ebft \u0111\u1ecbnh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, ch\u1ea5p thu\u1eadn \u0111\u1ea7u t\u01b0, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, nh\u00e0 \u1edf, \u0111\u00f4 th\u1ecb, x\u00e2y d\u1ef1ng v\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>c) Nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u00e3 tr\u00fang \u0111\u1ea5u th\u1ea7u l\u1ef1a ch\u1ecdn nh\u00e0 \u0111\u1ea7u t\u01b0, tr\u00fang \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>d) D\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>3. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 n\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh thu\u1ed9c di\u1ec7n ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt n\u00e0y th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>4. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 th\u1ef1c hi\u1ec7n ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn, cho ph\u00e9p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2015 m\u00e0 thu\u1ed9c di\u1ec7n b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec kh\u00f4ng ph\u1ea3i k\u00fd qu\u1ef9 ho\u1eb7c b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng v\u1ec1 ngh\u0129a v\u1ee5 k\u00fd qu\u1ef9. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111i\u1ec1u ch\u1ec9nh m\u1ee5c ti\u00eau, ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t sau khi Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00fd qu\u1ef9 ho\u1eb7c ph\u1ea3i c\u00f3 b\u1ea3o l\u00e3nh ng\u00e2n h\u00e0ng v\u1ec1 ngh\u0129a v\u1ee5 k\u00fd qu\u1ef9 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>5. H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 k\u00fd k\u1ebft tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh; c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00f2i n\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 d\u00e2n s\u1ef1 v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan. <\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>6. T\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp c\u1eadn th\u1ecb tr\u01b0\u1eddng thu\u1eadn l\u1ee3i h\u01a1n \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Danh m\u1ee5c ban h\u00e0nh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>7. Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 44 c\u1ee7a Lu\u1eadt n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u1ea3 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c b\u00e0n giao \u0111\u1ea5t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c b\u00e0n giao \u0111\u1ea5t.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>8. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ph\u1ea3i c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, nh\u01b0ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng ph\u1ea3i n\u1ed9p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>9. \u0110\u1ed1i v\u1edbi \u0111\u1ecba ph\u01b0\u01a1ng g\u1eb7p kh\u00f3 kh\u0103n trong b\u1ed1 tr\u00ed qu\u1ef9 \u0111\u1ea5t ph\u00e1t tri\u1ec3n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh d\u1ecbch v\u1ee5, ti\u1ec7n \u00edch c\u00f4ng c\u1ed9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong khu c\u00f4ng nghi\u1ec7p, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch x\u00e2y d\u1ef1ng khu c\u00f4ng nghi\u1ec7p (\u0111\u1ed1i v\u1edbi c\u00e1c khu c\u00f4ng nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2014) \u0111\u1ec3 d\u00e0nh m\u1ed9t ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t ph\u00e1t tri\u1ec3n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh d\u1ecbch v\u1ee5, ti\u1ec7n \u00edch c\u00f4ng c\u1ed9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong khu c\u00f4ng nghi\u1ec7p. <\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>Ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t ph\u00e1t tri\u1ec3n nh\u00e0 \u1edf, c\u00f4ng tr\u00ecnh d\u1ecbch v\u1ee5, ti\u1ec7n \u00edch c\u00f4ng c\u1ed9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong khu c\u00f4ng nghi\u1ec7p sau khi \u0111i\u1ec1u ch\u1ec9nh quy ho\u1ea1ch ph\u1ea3i n\u1eb1m ngo\u00e0i ph\u1ea1m vi ranh gi\u1edbi \u0111\u1ecba l\u00fd c\u1ee7a khu c\u00f4ng nghi\u1ec7p v\u00e0 b\u1ea3o \u0111\u1ea3m kho\u1ea3ng c\u00e1ch an to\u00e0n m\u00f4i tr\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u00e2y d\u1ef1ng v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>10. Vi\u1ec7c chuy\u1ec3n ti\u1ebfp \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>a) Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Gi\u1ea5y ph\u00e9p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2015 th\u00ec h\u1ebft hi\u1ec7u l\u1ef1c;<\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>b) Nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ph\u00e9p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo Gi\u1ea5y ph\u00e9p, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p. <\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>11. K\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 \u0111\u00e3 ti\u1ebfp nh\u1eadn v\u00e0 qu\u00e1 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft nh\u01b0ng ch\u01b0a tr\u1ea3 k\u1ebft qu\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 67\/2014\/QH13 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 90\/2015\/QH13, Lu\u1eadt s\u1ed1 03\/2016\/QH14, Lu\u1eadt s\u1ed1 04\/2017\/QH14, Lu\u1eadt s\u1ed1 28\/2018\/QH14 v\u00e0 Lu\u1eadt s\u1ed1 42\/2019\/QH14 th\u00ec ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 67\/2014\/QH13 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 90\/2015\/QH13, Lu\u1eadt s\u1ed1 03\/2016\/QH14, Lu\u1eadt s\u1ed1 04\/2017\/QH14, Lu\u1eadt s\u1ed1 28\/2018\/QH14 v\u00e0 Lu\u1eadt s\u1ed1 42\/2019\/QH14. <\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i>12. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/i>\u201d.<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u0110i\u1ec1u 68 v\u00e0 \u0110i\u1ec1u 69 c\u1ee7a Lu\u1eadt D\u1ea7u kh\u00ed s\u1ed1 12\/2022\/QH15, c\u00f3 hi\u1ec7u k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2022 quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<b><i><span lang=\"IT\">\u0110i\u1ec1u 68. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"IT\">1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2023.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"IT\">2. Lu\u1eadt D\u1ea7u kh\u00ed ng\u00e0y 06 th\u00e1ng 7 n\u0103m 1993 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 19\/2000\/QH10, Lu\u1eadt s\u1ed1 10\/2008\/QH12 v\u00e0 Lu\u1eadt s\u1ed1 35\/2018\/QH14 h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><b><i><span lang=\"IT\">\u0110i\u1ec1u 69. Quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp<\/span><\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><i><span lang=\"IT\">1. Nh\u00e0 th\u1ea7u k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u00e3 k\u00fd k\u1ebft v\u00e0 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 \u0111\u00e3 c\u1ea5p. <\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><i><span lang=\"IT\"> 2. \u0110\u1ec1 \u00e1n, b\u00e1o c\u00e1o, k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh d\u1ea7u kh\u00ed \u0111\u00e3 ph\u00ea duy\u1ec7t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo c\u00e1c n\u1ed9i dung \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u00e0 kh\u00f4ng ph\u1ea3i b\u1ed5 sung c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt n\u00e0y.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;background:white; text-align:justify\"><i><span lang=\"IT\">3. B\u00e1o c\u00e1o, k\u1ebf ho\u1ea1ch, ch\u01b0\u01a1ng tr\u00ecnh, h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u00e3 tr\u00ecnh c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec kh\u00f4ng ph\u1ea3i tr\u00ecnh l\u1ea1i v\u00e0 \u0111\u01b0\u1ee3c th\u1ea9m \u0111\u1ecbnh, ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"IT\">4. Ho\u1ea1t \u0111\u1ed9ng v\u1eadn h\u00e0nh khai th\u00e1c t\u1eadn thu theo c\u01a1 ch\u1ebf \u0111i\u1ec1u h\u00e0nh \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo quy\u1ebft \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/i><span lang=\"IT\">\u201d.<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><span lang=\"IT\">\u0110i\u1ec1u 120 c\u1ee7a Lu\u1eadt Kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh s\u1ed1 15\/2023\/QH15, c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2024 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\">\u201c<b><i><span lang=\"DE\">\u0110i\u1ec1u 120. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/i><\/b><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"DE\">1. Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2024, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 3, 4, 5, 6, 7, 8 v\u00e0 9 \u0110i\u1ec1u n\u00e0y.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"DE\">2. Lu\u1eadt Kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh s\u1ed1 40\/2009\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 21\/2017\/QH14 h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"DE\">3. H\u1ed9i \u0111\u1ed3ng Y khoa Qu\u1ed1c gia th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ki\u1ec3m tra \u0111\u00e1nh gi\u00e1 n\u0103ng l\u1ef1c h\u00e0nh ngh\u1ec1 kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh theo quy \u0111\u1ecbnh sau \u0111\u00e2y:<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt; text-align:justify\"><i><span lang=\"NL\">a) T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2027 \u0111\u1ed1i v\u1edbi ch\u1ee9c danh b\u00e1c s\u1ef9;<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"NL\">b) T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2028 \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee9c danh y s\u1ef9, \u0111i\u1ec1u d\u01b0\u1ee1ng, h\u1ed9 sinh<\/span><\/i><i><span lang=\"DE\">;<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"DE\">c) <\/span><\/i><i><span lang=\"NL\">T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2029 \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee9c danh k\u1ef9 thu\u1eadt y, dinh d\u01b0\u1ee1ng l\u00e2m s\u00e0ng<\/span><\/i><i><span lang=\"DE\">, c\u1ea5p c\u1ee9u vi\u00ean ngo\u1ea1i vi\u1ec7n v\u00e0 t\u00e2m l\u00fd l\u00e2m s\u00e0ng.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"DE\">4. \u0110i\u1ec1u ki\u1ec7n ph\u1ea3i \u0111\u00e1<\/span><\/i><i><span lang=\"SV\">p \u1ee9ng n\u0103ng l\u1ef1c ti\u1ebfng Vi\u1ec7t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i <\/span>\u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 19 v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 30 c\u1ee7a Lu\u1eadt n\u00e0y th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2032.<\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"DE\">5. Quy \u0111\u1ecbnh v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 52 c\u1ee7a Lu\u1eadt n\u00e0y th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"DE\">a) T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2027 \u0111\u1ed1i <\/span><\/i><i><span lang=\"NL\">v\u1edbi <\/span><\/i><i><span lang=\"DE\">tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2027;<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"DE\">b) Ch\u1eadm nh\u1ea5t t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2029 \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2027.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"DE\">6. Vi\u1ec7c \u00e1p d\u1ee5ng ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 57 c\u1ee7a Lu\u1eadt n\u00e0y th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"DE\">a) T\u1eeb ng\u00e0y <\/span><\/i><i><span lang=\"NL\">01 th\u00e1ng 01 n\u0103m 2025 <\/span><\/i><i><span lang=\"DE\">\u0111\u1ed1i v\u1edbi b\u1ec7nh vi\u1ec7n<\/span><\/i><i><span lang=\"NL\">;<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"NL\">b) <\/span><\/i><i><span lang=\"DE\">T\u1eeb ng\u00e0y <\/span><\/i><i><span lang=\"NL\">01 th\u00e1ng 01 n\u0103m 2027 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c t\u1ed5 ch\u1ee9c kh\u00e1c c\u1ee7a c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"DE\">7. Quy \u0111\u1ecbnh v\u1ec1 c\u1ea5p chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt trong kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh t\u1ea1i <\/span><\/i><i><span lang=\"NL\">\u0110i\u1ec1u 104 c\u1ee7a Lu\u1eadt n\u00e0y <\/span><\/i><i><span lang=\"DE\">th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y <\/span><\/i><i><span lang=\"NL\">01 th\u00e1ng 01 n\u0103m 2025.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"DE\">8. Ho\u00e0n th\u00e0nh vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 v\u1eadn h\u00e0nh H\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2027.<\/span><\/i><\/p>\n<p style=\"margin-bottom:6.0pt;text-autospace:none; text-align:justify\"><i><span lang=\"DE\">9. <\/span>C\u01a1 quan chuy\u00ean m\u00f4n v\u1ec1 y t\u1ebf thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh<\/i><i><span lang=\"NL\"> th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1ea5p m\u1edbi, c\u1ea5p l\u1ea1i, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 thu h\u1ed3i gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi b\u1ec7nh vi\u1ec7n t\u01b0 nh\u00e2n t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2027.<\/span><\/i><span lang=\"NL\">\u201d.<\/span><\/p>\n<\/p><\/div>\n<\/p><\/div>\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<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\" width=\"100%\"><!--VABWAFAATABfADIAMAAyADQAMAAxADAANQA=--> <\/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; text-align:center\"><b>NATIONAL ASSEMBLY OFFICE <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-top:6.0pt; text-align:center\"><b>THE SOCIALIST REPUBLIC OF VIETNAM<br \/> Independence &#8211; Freedom &#8211; Happiness<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-top:6.0pt; text-align:center\">No. 01\/VBHN-VPQH<\/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; text-align:right\"><i>Hanoi, January 30, 2023<\/i><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt; text-align:justify\">\n<div style=\"margin-top:6.0pt; text-align:center\"><a name=\"loai_1\"><b><span style=\"font-size:12.0pt\">LAW ON CORPORATE INCOME TAX<\/span><\/b><\/a><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\">Pursuant to the Law on Corporate Income Tax No. 14\/2008\/QH12 dated June 3<sup>rd<\/sup> 2008 of the National Assembly of Vietnam, effective from January 1<sup>st<\/sup> 2009, amended by: <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Pursuant to the Law No. 32\/2013\/QH13 dated June 19<sup>th<\/sup> 2013 on amendments to some Articles of the Law on Corporate Income Tax, effective from January 1<sup>st<\/sup> 2014; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Pursuant to the Law No. 71\/2014\/QH13 dated November 26<sup>th<\/sup> 2014 of the National Assembly of Vietnam amending some Articles of tax laws, effective from January 1<sup>st<\/sup> 2015; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The Law on Investment No. 61\/2020\/QH14 dated June 17<sup>th<\/sup> 2020, effective from January 1<sup>st<\/sup> 2021;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. The Law on Petroleum No. 12\/2022\/QH15 dated November 14<sup>th<\/sup> 2022 of the National Assembly of Vietnam, effective from July 1<sup>st<\/sup> 2023;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. The Law on Medical examination and treatment No. 15\/2023\/QH15 dated January 9<sup>th<\/sup> 2023 of the National Assembly of Vietnam, effective from January 1<sup>st<\/sup> 2024.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51\/2001\/QH10;<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><i>The National Assembly of Vietnam promulgates the Law on Corporate Income Tax.<\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"chuong_1\"><b>Chapter I<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><a name=\"chuong_1_name\"><b><span style=\"font-size:12.0pt\">GENERAL PROVISIONS<\/span><\/b><\/a><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_1\"><b>Article 1. Scope<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">This Law provides for corporate income taxpayers, taxable incomes, tax-exempt incomes, tax bases, tax calculation methods, and tax incentives.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_2\"><b>Article 2. Taxpayers<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Taxpayers are organizations earning taxable income from goods production and\/or service provision production as prescribed by this Law (hereinafter referred to as &#8220;enterprises&#8221;, including:<i> <\/i><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Enterprises established under Vietnamese law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Enterprises established under foreign laws (hereinafter referred to as &#8220;foreign enterprises&#8221;) with or without Vietnam-based permanent establishments;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Organizations established under the Law on Cooperatives;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d\/ Public service providers established under Vietnamese law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Other organizations earning income from production and business operation.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Enterprises having taxable incomes under Article 3 of this Law shall pay corporate income tax as follows: <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Enterprises established under Vietnamese law shall pay tax on taxable incomes generated in and outside Vietnam; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Foreign enterprises with Vietnam-based permanent establishments shall pay tax on taxable incomes generated in Vietnam and taxable incomes generated outside Vietnam which are related to the operation of such establishments;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Foreign enterprises with Vietnam-based permanent establishments shall pay tax on taxable incomes generated in Vietnam which are not related to the operation of such permanent establishments;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Foreign enterprises without Vietnam-based permanent establishments shall pay tax on taxable incomes generated in Vietnam.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The permanent establishments of a foreign enterprise are the places through which the foreign enterprise carries out part or the whole business in Vietnam, including:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Branches, executive offices, factories, workshops, means of transport, oil fields, gas files, miles or other natural resource extraction sites in Vietnam;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Construction sites; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Service providing centers, including counseling services via employees or other organizations or individuals;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Agents of foreign enterprises;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">e\/ Vietnam-based representatives, in case of representatives which are competent to conclude contracts in the name of foreign enterprises or representatives which are incompetent to conclude contracts in the name of foreign enterprises but regularly deliver goods or provide services in Vietnam.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_3\"><b>Article 3. Taxable incomes<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Taxable incomes include income from goods and service production and business activities and other incomes specified in Clause 2 of this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Other incomes include: income from transfer of capital, transfer of the right to capital contribution; income from real estate transfer, transfer of construction projects, transfer of the right to participate in construction projects, transfer of the right to mineral exploration, mineral extraction, and mineral processing; income from the right to enjoyment of property, right to ownership of property, including income from intellectual property rights defined by law; income from transfer, lease, liquidation of assets, including valuable papers; income from deposit interest, loan interest, sale of foreign exchange; collection of debts that were cancelled; receipts from debts without creditors; incomes from business operation in previous years that were committed, and other incomes.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">With regard to Vietnamese companies making investments in the countries with which Vietnam have Double Taxation Agreement and transfer incomes exclusive of corporate income tax paid overseas to Vietnam, regulations of such Double Taxation Agreements shall apply. If investments are made in countries with which Vietnam has not had Double Taxation Agreements, and if corporate income tax incurred in such countries is lower than that imposed by the Law on Corporate income tax of Vietnam, the tax difference shall be paid.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_4\"><b>Article 4. Tax-exempt incomes<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Income from farming, breeding, cultivation and processing of agriculture and aquaculture products, salt production of cooperatives; income of cooperatives engaged in agriculture, forestry, aquaculture, or salt production in disadvantaged areas or extremely disadvantaged areas; income of companies from farming, breeding, cultivation and processing of agriculture and aquaculture products in disadvantaged areas; income from marine fisheries.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Income from the application of technical services directly for agriculture.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Income from the performance of contracts on scientific research and technological development, trial products and products turned out with technologies applied for the first time in Vietnam.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Incomes from production and sale of goods and services of enterprises that have at least 30% of the employees are disabled people, detoxified people, suffers of HIV\/AIDS, and have at least 20 employees, except for enterprises engaged in finance and real estate business.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Income from job-training activities exclusively reserved for ethnic minority people, the disabled, children in extremely disadvantaged circumstances and persons involved in social evils.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. Incomes distributed for capital contribution, joint venture or association with domestic enterprises, after corporate income tax has been paid under the provisions of this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">7. Received donations used for educational, scientific research, cultural, artistic, charitable, humanitarian and other social activities in Vietnam.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">8. Incomes from the transfer of Certified Emissions Reductions (CERs) of enterprises issued with CERs.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">9. Incomes from the performance of tasks of the Vietnam Development Bank, which are assigned by the State, in credit for development and export; incomes from granting credit to the poor and beneficiaries of policies of Vietnam Bank for Social Policies; incomes of state financial funds and other state funds serving non-profit purpose incomes of organizations, of which 100% charter capital is possessed by the State, that are established by the Government to settle bad debts of Vietnamese credit institutions.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">10. The undistributed part of income of medical establishments retained for investment in development of those medical establishments; the undistributed part of income of private health facilities which are not medical establishments providing medical examination and treatment services, and the undistributed part of income of private facilities in the education \u2013 training, other sectors needing the private-sector involvement that is retained to invest in those facility\u2019s development in accordance with laws on education \u2013 training, health, and other sectors needing the private-sector involvement; the undistributed part of income forming assets of cooperatives that are established and operated in accordance with the Law on Cooperatives.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">11. Incomes from transfer of technologies that are prioritized to be to organizations and individuals in extremely disadvantaged areas.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_5\"><b>Article 5. Tax period<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. An corporate income tax period is the calendar year or fiscal year, except the cases defined in Clause 2 of this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Separately incurred corporate income tax shall be declared in accordance with Point c and Point d Clause 2 of this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"chuong_2\"><b>Chapter II<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><a name=\"chuong_2_name\"><b><span style=\"font-size:12.0pt\">TAX BASES AND TAX CALCULATION METHODS<\/span><\/b><\/a><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_6\"><b>Article 6. Tax bases<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Tax bases include assessable income and tax rate.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_7\"><b>Article 7. Determination of assessable income<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Assessable income in a tax period is the taxable income minus tax-exempt incomes and losses carried forward from previous years.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Taxable income is revenue minus deductible expenses for production and business activities plus other incomes, including income received outside Vietnam. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Incomes from transfers of real estate, project of investment, the right to participate in projects of investments, the right to explore, extract, and process minerals must be separated. The loss on transfers of projects of investment (except for mineral exploration and mineral extraction projects), incomes from transfers of the right to participate in projects of investment (except for transfer of the right to participate in mineral exploration and mineral extraction projects), losses on transfer of real estate (if any) shall be offset against the profit in the tax period. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The Government shall elaborate this Article. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_8\"><b>Article 8. Revenue<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Revenue is the total sales, processing remuneration, service provision charges, subsidies and surcharges enjoyed by enterprises. Revenue is expressed as Vietnam dong (Vietnam); foreign currency revenue, if any, must be converted into VND at the average exchange rate on the inter-bank foreign currency market announced by the State Bank of Vietnam at the time foreign-currency revenue is generated.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The Government shall elaborate this Article. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_9\"><b>Article 9. Deductible and non-deductible expenses upon determination of taxable incomes<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Except for the expenditures mentioned in Clause 2 of this Article, all expenditures are deductible when calculating taxable income if they meet the conditions below:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Actual expenditures on business operation of the enterprise; expenditures on vocational education; expenditures on the enterprise&#8217;s national defense and security duties as prescribed by law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Expenditures that have adequate invoices and documents according to law. The invoice for any purchase of goods or services of at least 20 million VND must be enclosed with proof of cashless payment, except for the cases in which proof of cashless payment is not required by law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Non-deductible expenses upon determination of taxable incomes include:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Expense not fully satisfying the conditions specified in Clause 1 of this Article, except the uncompensated value of losses caused by natural disasters, epidemics or other force majeure circumstances;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b\/ Fine for administrative violations;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c\/ Expense already covered by other funding sources;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d\/ Business administration expense allocated by foreign enterprises to their Vietnam-based permanent establishments in excess of the level calculated according to the allocation method prescribed by Vietnamese law; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">e\/ Expense in excess of the law-prescribed norm for the deduction and setting up of provisions; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">e) The expenditure on interest on loans that are not given by credit institutions or economic organizations and exceed 150% of basic interest rates announced by the State bank of Vietnam when the loan is taken. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">g) Improper depreciation of fixed assets;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">h) Improper prepaid expenses;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">i) Wages and remunerations of owners of sole proprietorships; wages of founders that do not participate in business management; wages, remunerations, and amounts payables to the employees that are not actually paid or do not have invoices according to law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">k) The expenditures on loan interests corresponding to the charter capital deficit;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">l) Deducted input VAT, VAT paid using the credit-invoice method, corporate income tax;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">m) <b><i>(annulled)<\/i><\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">n) Donations, except for donations for education, health, scientific research, disaster recovery, houses of unity, houses of gratitude, houses for beneficiaries of social policies according to law, donations for extremely disadvantaged areas according to state programs; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">o) Voluntary payments to retirement funds or social security funds, payments for voluntary retirement insurance for employees that exceed the limits imposed by law;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">p) Expenditures on business operations: banking, insurance, lottery, securities, and some other special businesses specified by the Minister of Finance. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Expenditures in foreign currency, unless to serve the calculation of taxable incomes that must be converted into VND, according to the average exchange rates on the interbank foreign currency market that are announced by the State bank of Vietnam when the expenditures occur.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The Government shall elaborate this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_10\"><b>Article 10. Tax rate<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The corporate income tax rate is 22%, except for the cases in Clause 2 and Clause 3 of this Article and beneficiaries of tax incentives prescribed in Article 13 of this Article.<u> <\/u><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">From January 1<sup>st<\/sup> 2016, the tax rate of 20% shall apply to the cases to which the tax rate of 22% in this Clause applies.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Any enterprise whose total revenue in the year does not exceed 20 billion VND shall be eligible for applying the tax rate of 20%.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The revenue used as the basis for identifying enterprises eligible for the tax rate of 20% in this Clause is the revenue of the previous year.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The corporate income tax rate applicable to petroleum operations ranges from 25% to 50% depending on each petroleum contract; the corporate income tax rate applicable to the exploration and extraction of other rare and precious resources in Vietnam ranges from 32% to 50 depending on each project and each business establishment.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The Government shall elaborate this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_11\"><b>Article 11. Tax calculation method<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Corporate income tax payable in a tax period equals (=) assessable income multiplied by (x) tax rate; in case an enterprise has paid income tax outside Vietnam, the paid tax may be deducted but the deduction must not exceed the corporate income tax payable under the provisions of this Law. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The tax calculation method applicable to enterprises prescribed in Points c and d, Clause 2, Article 2 of this Law shall comply with regulations of the Government of Vietnam.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_12\"><b>Article 12. Places for tax payment<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Enterprises shall pay tax at tax authorities of local areas where they are headquartered. In case an enterprise has a dependent accounting unit operating in a province or centrally run city other than the place of its headquarters, tax payable shall be calculated according to the ratio of the unit&#8217;s expenses to the headquarters&#8217; expenses. Revenues from collected tax shall be managed and used in accordance with the Law on State Budget.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The Government shall elaborate this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"chuong_3\"><b>Chapter III<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><a name=\"chuong_3_name\"><b><span style=\"font-size:12.0pt\">CORPORATE INCOME TAX INCENTIVES<\/span><\/b><\/a><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_13\"><b>Article 13. Tax rate incentives<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. The tax rate of 10% shall apply for 15 years to:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Incomes of enterprises from the execution of new investment projects in extremely disadvantaged areas, economic zones, and hi-tech zones; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Incomes of enterprises from the execution of new investment projects, including: research and development (R&amp;D); application of high technologies in the list of prioritized high technologies according to the Law on High Technologies; cultivation of high technologies, cultivation of hi-tech enterprises; investment of venture capital in the development of high technologies in the list of prioritized high technologies according to the Law on High Technologies; investment in crucial infrastructure of the State; software production; production of composite materials, light building materials, rare materials, renewable energy, clean energy, energy from waste destruction; development of biological technology, and environment protection; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Incomes of hi-tech enterprises and agricultural enterprises that apply high technologies according to the Law on High Technologies;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Incomes of enterprises from the execution of new investment projects in production (except for the production of articles subject to excise duties and mineral extraction projects), which meet one of the two criteria below:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">&#8211; Any project of which the investment capital is at least 6 thousand billion VND that is disbursed within 3 years from the day on which the Investment Certificate is issued, and the total revenue reaches at least 10 thousand billion VND within 3 years from the first year in which revenue is generated;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">&#8211; Any project of which the capital is at least 6 thousand billion VND that is disbursed within 3 years from the day on which the Investment Certificate is issued, and employs more than 3 thousand workers.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Income of enterprises from execution of new investment projects in manufacturing of products on the List of ancillary products given priority and satisfying one of the following conditions:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">&#8211; Ancillary products supporting high-technology defined in the Law on High-technology; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">&#8211; Ancillary products serving the manufacturing of the following industries: textile \u2013 garment; leather &#8211; footwear; electronic &#8211; IT; automobile manufacturing &amp; assembling; mechanical engineering, provided they cannot be manufactured in Vietnam up to January 1<sup>st<\/sup> 2015, or can be manufactured in Vietnam and satisfy technical standards established by EU or the equivalent.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The Government shall compile the List of ancillary products given priority mentioned in this Point;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">e) Income of enterprises from execution of manufacturing projects, except for manufacturing of products subject to excise tax and mineral extraction, the capital investment in which is at least 12 thousand billion VND, the technologies applied are appraised in accordance with the Law on High-technology, the Law on Science and Technology, and the registered capital is disbursed within 05 years from the day on which the investment is permitted as prescribed by investment laws.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. The tax rate of 10% shall apply to:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Incomes of private enterprises from investment in education, vocational training, health, culture, sports, and environment;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Incomes of enterprises from investment in social housing for sale, for lease, or for hire purchase according to Article 53 of the Law on Housing;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Incomes from press agencies from printing newspapers, including advertisements on printed newspapers according to the Law on Press; incomes of publishers from publishing according to the Law on Publishing;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Incomes of enterprises from: planting, cultivating, protecting forests; cultivating, processing agriculture and aquaculture products in disadvantaged areas; producing forestry products in a disadvantaged area; producing, propagating, cross-breeding plants and animals; producing and refining salt, except for the types of salt defined in Clause 1 Article 4 of this Law; investment in preservation of harvested farm produce, preservation of agriculture products, aquaculture products, and foods;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">dd) Incomes of cooperatives from agriculture, forestry, fisheries, and salt production that are not located in disadvantaged or extremely disadvantaged areas, except for incomes of the cooperatives prescribed in Clause 1 Article 4 of this Law. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The tax rate of 20% shall apply for 15 years to:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Incomes of enterprises from the execution of new investment projects in disadvantaged areas;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Incomes of enterprises from the execution of new investment projects, including: production of high-grade steel; production of energy-saving products; production of machinery and equipment serving agriculture, forestry, aquaculture, salt production; production of irrigation equipment; production and refinement of feed for livestock, poultry, and aquatic organism; development of traditional trades. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">From January 1<sup>st<\/sup> 2016, incomes of the enterprises prescribed in this Clause shall be eligible for the tax rate of 17%.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3a. 15% tax shall apply: incomes of enterprises from farming, breeding, processing of agriculture and aquaculture products in areas other than disadvantaged areas or extremely disadvantaged areas.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. The tax rate of 20% shall apply to incomes of people&#8217;s credit funds and microfinance institutions.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">From January 1<sup>st<\/sup> 2016, incomes of people&#8217;s credit funds and microfinance institutions shall be eligible for the tax rate of 17%.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5. Extension of preferential tax period:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) With regard to any special project that needs to attract substantial investment and requires high technologies, the preferential tax period may be extended for up to 15 years.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) If a project mentioned in Point e Clause 1 of this Article satisfies one of the following conditions:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">&#8211; The products are able to go into global competition and generate a revenue of more than 20 thousand billion VND per year after not more than five years from the first year in which revenue is earned from the project;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">&#8211; More than 6,000 regular employees are hired;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">&#8211; The project of investment involves economic \u2013 technical infrastructure, including: investment in water plants, power plants, water supply and drainage systems, bridges, roads, railroad, airports, seaports, river ports, train stations, new energies, clean energies, energy-saving industry, oil refinery.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The Prime Minister shall decide the extension of preferential tax period mentioned in this Point, provided the extension is not longer than 15 years.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">5a. With respect to the investment projects specified in Clause 2 Article 20 of the Law on Investment, the Prime Minister shall decide to apply a preferential tax rate reducing by no more than 50% the preferential tax rate specified in Clause 1 of this Article. The duration of application of the preferential tax rate shall not exceed 1,5 times the duration of application of the preferential tax rate specified in Clause 1 and may be extended for no more than 15 years and must not exceed the duration of the investment project.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">6. The period of preferential tax rates in this Article begins from the first year in which revenue from the new project of investment is earned; for hi-tech enterprises and agricultural enterprises that apply high technologies, this period begins from the day on which the certificate of hi-tech enterprise or certificate of hi-tech agricultural enterprise is issued; for projects of high technology application, this period begins from the day on which the certificate of hi-tech application project is issued.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The Government shall elaborate this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_14\"><b>Article 14. Preferential duration of tax exemption and tax reduction<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Incomes of enterprises from the execution of new investment projects provided for in Clause 1 and Point a Clause 2 Article 13 of this Law, incomes of hi-tech enterprises, hi-tech agricultural enterprises are eligible for tax exemption for up to 4 years, and eligible for 50% tax reduction for up to 9 more years.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1a. With respect to the investment projects specified in Clause 2 Article 20 of the Law on Investment, the Prime Minister shall decide to apply tax exemption for up to 6 years and grant 50% tax reduction for up to 13 more years.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Incomes of enterprises from the execution of new investment projects provided for in Clause 3 Article 13 of this Law, and incomes of enterprises from the execution of new investment projects in industrial parks, except for industrial parks in advantaged areas defined by law, are eligible for tax exemption for up to 2 years, and eligible for 50% tax reduction for up to 4 more years.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The period of tax exemption and tax reduction applicable to incomes of enterprises from the execution of new investment projects in Clause 1 and Clause 2 of this Article begins from the first year in which taxable income from the investment projects is earned. If no taxable income is earned in the first three years from the first year in which revenue from the project is earned, the period of tax exemption and tax reduction shall begin from the fourth year. The period of preferential tax rates applicable to hi-tech enterprises and agricultural enterprises that apply high technologies mentioned in Point c Clause 1 Article 13 of this Law begins from the date of issuance of the certificate of hi-tech enterprise or certificate of hi-tech agricultural enterprise.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. When an enterprise, which has projects of investment in the fields or areas eligible for corporate income tax incentives according to this Law, expands the production scale, increases the productivity, upgrades production technologies (expansion), it may choose between tax incentives for operating projects for the remaining time (if any) or tax exemption or reduction for the additional incomes from expansion if one of the three criteria in this Clause is satisfied. The period of tax exemption and tax reduction for the additional incomes from expansion in this Clause is equal to the period of tax exemption and tax reduction for new projects of investment in the same field or local area that is eligible for corporate income tax incentives. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The expansion must satisfy one of the criteria below to be given incentives:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) The cost of additional fixed assets reaches at least 20 billion VND when the investment project is completed and commenced, applicable to expanding investments in the fields eligible for corporate income tax incentives according to this Law, or at least 10 billion VND, applicable to expanding investments in disadvantaged or extremely disadvantaged areas;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) The proportion of cost of additional fixed assets reaches at least 20% of the total cost of fixed assets before investment;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) The designed capacity increases by at least 20% after investment.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">In case an enterprise invests in expansion in a field or area eligible for tax incentives according to of this Law but fails to satisfy any of the three criteria above, the tax incentives shall apply to the remaining operating period of the project (if any).<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">If an enterprise is eligible for tax incentives for expansion, the additional income from expansion shall be recorded separately; if it is not able to be recorded separately, the income from expansion shall be determined according to the ratio of the cost of new fixed assets to the total cost of fixed assets of the enterprise.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The period of tax exemption and tax reduction in this Clause begins from the year in which the investment project is finished and its operation is commenced.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The tax incentives in this Clause do not apply to extensions on account of merger or acquisition of enterprises or investment projects in operation.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The Government shall elaborate this Article.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_15\"><b>Article 15. Other cases eligible for tax reduction<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Production, construction or transport enterprises having many female employees are entitled to a reduction of corporate income tax which is equal to the additional expenses for female workers.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Enterprises having many ethnic minority employees are entitled to a reduction of corporate income tax which is equal to the additional expenses for ethnic minority workers.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"> 3. Any enterprise that transfers prioritized technologies to other organizations and individuals in disadvantaged areas shall be eligible for 50% reduction in corporate income tax on the income from technology transfers.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The Government shall elaborate this Article. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_16\"><b>Article 16. Carrying forward of losses<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. An enterprise may carry forward its loss to the next year; this loss may be deducted from assessable income. The period of loss carryforward must not exceed 5 years from the year succeeding the year in which the loss is incurred.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Enterprises whose losses still remain after offsetting their losses on transfers of real estate, transfers of investment projects, transfers of the right to participate in investment project, according to Clause 3 Article 7 of this Law, and enterprises having losses from transfers of the right to explore and extract minerals may carry forward the losses to the next year and offset them against the assessable incomes from such activities. The period of loss carryforward shall comply with Clause 1 of this Article. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_17\"><b>Article 17. Contributions to enterprises&#8217; scientific and technological development funds<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Any enterprise established and operated according to Vietnam\u2019s law may use up to 10% of its annual assessable income to establish its own science and technology development fund. Apart from establishing the science and technology development funds, state-owned enterprises must maintain minimum contributions to these funds according to the laws on science and technology.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Within five years after being established, if a scientific and technological development fund is not used, or has been used below 70% or used for unintended purposes, the enterprise shall transfer to state budget the corporate income tax on the income already deducted for setting up the fund but not used or properly used plus (+) interest on that corporate income tax. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The corporate income tax rate used for calculating tax arrears is the tax rate applicable to the enterprise during the time of operating the fund. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The interest rate for calculating the interest on the tax arrears on the unused fund is the interest rate for one-year term treasury bonds applicable at the time of collection, and the interest payment period is two years. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The interest rate for calculating interest on the tax arrears on the fund improperly used shall be the late payment interest rate under the provisions of the Tax Administration Law, and the interest payment period begins from the time a fund is set up and ends when tax arrears are collected.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Enterprises may not record expenses of their scientific and technological development funds as deductible expenses upon the determination of taxable incomes in a tax period. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Enterprises&#8217; scientific and technological development funds may be used only for scientific and technological investment in Vietnam.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_18\"><b>Article 18. Conditions for tax incentives<\/b><\/a><b> <\/b><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. Corporate income tax incentives specified in Articles 13, 14, 15, 16 and 17 of this Law apply only to enterprises which implement regulations on accounting, invoices and documents and pay tax according to declarations.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">Corporate income tax incentives for new investment projects prescribed in Article 13 and Article 14 of this Law do not apply to division, merger, amalgamation, and conversion of enterprises, change of ownership, and other cases according to law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. Enterprises must separate incomes from the operations eligible for tax incentives prescribed in Article 13 and Article 14 of this Law from incomes from the operations that are not eligible for tax incentives; if these incomes cannot be separated, the income from the operations eligible for tax incentives shall be determined according to the ratio of the revenue from the operations eligible for tax incentives to the total revenue of the enterprise.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. The tax rate of 20% in Clause 2 Article 10 and the tax incentives in Clause 1 and Clause 4 Article 4, Article 13, and Article 14 of this Law do not apply to:<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">a) Incomes from transfer of capital, transfers of the right to contribute capital; incomes from the transfers of real estate, except for social housing specified in Article 13 of this Law; incomes from transfers of investment projects, transfers of the right to participate in investment projects, transfers of the right to explore and extract minerals; incomes from operations outside Vietnam; <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">b) Incomes from the exploration and extraction of petroleum and other rare resources, and incomes from mineral extraction;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">c) Incomes from services subject to excise duty according to the Law on Excise duty;<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">d) Other cases decided by the Government.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. If an enterprise is eligible to multiple tax incentives for the same income at the same time, it may choose the most advantageous incentive.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"chuong_4\"><b>Chapter IV<\/b><\/a><\/p>\n<div style=\"margin-top:6.0pt; text-align:center\"><a name=\"chuong_4_name\"><b><span style=\"font-size:12.0pt\">IMPLEMENTATION CLAUSE<\/span><\/b><\/a><b><span style=\"font-size:12.0pt\"> <\/span><\/b><\/div>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_19\"><b>Article 19. Entry in force<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">1. This Law comes into force January 1<sup>st<\/sup> 2009. <\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">2. This Law replaces the Law on Corporate Income Tax No. 09\/2003\/QH11.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">3. Enterprises enjoying corporate income tax incentives under the Law on Corporate Income Tax No. 09\/2003\/QH11 may continue enjoying those incentives for the remaining effective period of the Law on Corporate Income Tax No. 09\/2003\/QH11; in case corporate income tax incentives, including tax rate incentives and tax exemption and reduction duration, are less advantageous than the tax incentives specified in this Law, the tax incentives under this Law may be applied for the remaining duration.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">4. Enterprises which are entitled to tax exemption or reduction duration under the Law on Corporate Income Tax No. 09\/2003\/QH11 but have no taxable income yet, the starting date of the tax exemption or reduction period shall comply with regulations of this Law and from the effective date of this Law.<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\"><a name=\"dieu_20\"><b>Article 20. Implementation guidance<\/b><\/a><\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">The Government of Vietnam shall elaborate Articles 4, 7, 8, 9, 10, 11, 12, 13, 14, 15 and 18 and other necessary contents of this Law to meet management requirements.\/,<\/p>\n<p style=\"margin-top:6.0pt; text-align:justify\">\n<table border=\"0\" cellpadding=\"0\" cellspacing=\"0\" style=\"border-collapse:collapse;  max- table-layout:auto; max-width:100%\"><!--VABWAFAATABfADIAMAAyADQAMAAxADAANQA=--> <\/p>\n<tr>\n<td style=\"width:190.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"254\">\n<p style=\"margin-top:6.0pt; text-align:justify\"><b> <\/b><\/p>\n<\/td>\n<td style=\"width:252.4pt;padding:0cm 5.4pt 0cm 5.4pt; text-align:justify\" valign=\"top\" width=\"337\">\n<div style=\"margin-top:6.0pt; text-align:center\"><b>CERTIFIED BY<\/b><\/div>\n<div style=\"margin-top:6.0pt; text-align:center\"><b>CHIEF OF NATIONAL ASSEMBLY OFFICE <\/p>\n<p> Bui Van Cuong<\/b><\/div>\n<\/td>\n<\/tr>\n<\/table>\n<p style=\"margin-top:6.0pt; text-align:justify\">\n<p style=\"margin-top:6.0pt; text-align:justify\">\n<p style=\"margin-top:6.0pt; text-align:justify\">\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. Its copyright is owned by <b><font color=\"#FF0000\">SprinGO<\/font><\/b> and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed<\/i><\/p>\n<\/div><\/div>\n<\/p><\/div>\n<div class=\"NoiDungChiaSe_TA\" style=\"float: right; text-align:justify; max-width:100%\"> <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p><\/body><\/html><\/div>\n<\/div>\n<div id=\"tab_v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\" class=\"panel entry-content\" role=\"tabpanel\" aria-labelledby=\"tab-v\u0103n-b\u1ea3n-g\u1ed1c\/pdf\">\n<div class=\"vb-responsive\"><html><body><\/p>\n<div class=\"contentDoc\" id=\"tab3\" style=\"text-align:justify\"> <script language=\"javascript\" type=\"text\/javascript\"> var pageList = new Array(\"\/viewpdf\/U=Rnek1UVTTl\/==E9PQTU\"); var currentPage = -1; function gotoPage(status) { if (((currentPage <= 0) &#038;&#038; !status) || ((currentPage == pageList.length - 1) &#038;&#038; status)) return; \/\/ else \/\/ var viewer = document.getElementById(\"framePDFViewer\"); currentPage = (status == 1) ? 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