{"id":5505,"date":"2025-12-18T16:03:30","date_gmt":"2025-12-18T09:03:30","guid":{"rendered":"https:\/\/wincolaw.com.vn\/?p=5505"},"modified":"2025-12-19T21:23:48","modified_gmt":"2025-12-19T14:23:48","slug":"nghi-dinh-320-2025-nd-cp-ngay-15-12-2025-huong-dan-luat-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/wincolaw.com.vn\/vi\/nghi-dinh-320-2025-nd-cp-ngay-15-12-2025-huong-dan-luat-thue-thu-nhap-doanh-nghiep.html","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP ng\u00e0y 15\/12\/2025 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"223\"><strong>CH\u00cdNH PH\u1ee6<\/strong><br \/>\n<strong>&#8212;&#8212;-<\/strong><\/td>\n<td width=\"367\"><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<br \/>\n\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<br \/>\n&#8212;&#8212;&#8212;&#8212;&#8212;<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"223\">S\u1ed1: 320\/2025\/N\u0110-CP<\/td>\n<td width=\"367\"><em>H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2025<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong>NGH\u1eca \u0110\u1ecaNH<\/strong><\/p>\n<p style=\"text-align: center;\">QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U V\u00c0 BI\u1ec6N PH\u00c1P \u0110\u1ec2 T\u1ed4 CH\u1ee8C, H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/p>\n<p><em>C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 s\u1ed1 63\/2025\/QH15;<\/em><\/p>\n<p><em>C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 67\/2025\/QH15 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p);<\/em><\/p>\n<p><em>C\u0103n c\u1ee9 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt s\u1ed1 64\/2025\/QH15 (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt s\u1ed1 87\/2025\/QH15);<\/em><\/p>\n<p><em>Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/p>\n<p><em>Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/em><\/p>\n<p style=\"text-align: center;\"><strong>Ch\u01b0\u01a1ng I<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/p>\n<ol>\n<li>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nha) Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, bao g\u1ed3m: \u0110i\u1ec1u 2; \u0110i\u1ec1u 3; \u0110i\u1ec1u 4; \u0110i\u1ec1u 8; \u0110i\u1ec1u 9; kho\u1ea3n 3 \u0110i\u1ec1u 10; kho\u1ea3n 2 \u0110i\u1ec1u 11; c\u00e1c kho\u1ea3n 2, 3 v\u00e0 4 \u0110i\u1ec1u 12; kho\u1ea3n 1 \u0110i\u1ec1u 13; kho\u1ea3n 6 \u0110i\u1ec1u 14; \u0110i\u1ec1u 15; \u0110i\u1ec1u 16; c\u00e1c kho\u1ea3n 1, 3 v\u00e0 5 \u0110i\u1ec1u 18; kho\u1ea3n 3 \u0110i\u1ec1u 19;b) Quy \u0111\u1ecbnh c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, bao g\u1ed3m: X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf; c\u0103n c\u1ee9 t\u00ednh thu\u1ebf; thu\u1ebf su\u1ea5t; ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf; nguy\u00ean t\u1eafc, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i; mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf; \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf; tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p; hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/li>\n<li>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/li>\n<\/ol>\n<p>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p><strong>\u0110i\u1ec1u 2. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/p>\n<ol>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p) bao g\u1ed3m:a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt \u0110\u1ea7u t\u01b0, Lu\u1eadt Kinh doanh b\u1ea3o hi\u1ec3m, Lu\u1eadt Ch\u1ee9ng kho\u00e1n, Lu\u1eadt D\u1ea7u kh\u00ed, Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i, \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u00e0 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c;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, trong \u0111\u00f3:<\/li>\n<\/ol>\n<p>b1) 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>b2) 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>b3) 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>b4) Doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam (kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b1 v\u00e0 \u0111i\u1ec3m b2 kho\u1ea3n n\u00e0y) cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam theo c\u00e1c h\u00ecnh th\u1ee9c kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam;<\/p>\n<p style=\"padding-left: 40px;\">c) C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n<p style=\"padding-left: 40px;\">d) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3;<\/p>\n<p style=\"padding-left: 40px;\">\u0111) T\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/p>\n<p style=\"padding-left: 40px;\">e) T\u1ed5 ch\u1ee9c kh\u00e1c ngo\u00e0i t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n n\u00e0y c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y 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<ol start=\"2\">\n<li>T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng (ho\u1eb7c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (bao g\u1ed3m c\u1ea3 t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1) l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf thay khi b\u00ean Vi\u1ec7t Nam mua d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 mua d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, mua h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c cung c\u1ea5p, ph\u00e2n ph\u1ed1i theo h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ho\u1eb7c theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf (Incoterms)), kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m b2, b3 v\u00e0 b4 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; C\u00f4ng ty qu\u1ea3n l\u00fd qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay cho nh\u00e0 \u0111\u1ea7u t\u01b0 khi Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n chia l\u1ee3i t\u1ee9c cho nh\u00e0 \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 14 v\u00e0 l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a qu\u1ef9 \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 15 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 doanh nghi\u1ec7p th\u00e0nh l\u1eadp theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam n\u01a1i c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 v\u1ed1n.<\/li>\n<li>C\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y 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: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;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;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;d) \u0110\u1ea1i l\u00fd cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i;\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;\n<p>e) N\u1ec1n t\u1ea3ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1 m\u00e0 th\u00f4ng qua \u0111\u00f3 doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ti\u1ebfn h\u00e0nh cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/li>\n<\/ol>\n<p>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>\n<p><strong>\u0110i\u1ec1u 3. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/p>\n<ol>\n<li>Thu nh\u1eadp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh 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 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/li>\n<li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 bao g\u1ed3m:a) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb ng\u00e0nh, ngh\u1ec1 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, bao g\u1ed3m c\u1ea3 ng\u00e0nh, ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed, \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u00e0 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00e1c.<\/li>\n<li>Thu nh\u1eadp kh\u00e1c bao g\u1ed3m:a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, kh\u00f4ng bao g\u1ed3m: Kho\u1ea3n thu li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu v\u00e0 c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu (tr\u1eeb c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu thu\u1ed9c lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3), b\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9, c\u1ed5 phi\u1ebfu mua l\u1ea1i c\u1ee7a ch\u00ednh m\u00ecnh v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u0103ng, gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p;b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 15, 16 v\u00e0 17 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, tr\u1eeb thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n;c) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;d) Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ea3n quy\u1ec1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c tr\u1ea3 cho quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n; thu nh\u1eadp v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7; thu nh\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n<p>Thu nh\u1eadp t\u1eeb quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c tr\u1eeb \u0111i gi\u00e1 v\u1ed1n ho\u1eb7c chi ph\u00ed t\u1ea1o ra quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c chuy\u1ec3n giao, chi ph\u00ed duy tr\u00ec, gia h\u1ea1n, s\u1eeda \u0111\u1ed5i, n\u00e2ng c\u1ea5p, ph\u00e1t tri\u1ec3n quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c chuy\u1ec3n giao v\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7;<\/p>\n<p style=\"padding-left: 40px;\">\u0111) Thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n (tr\u1eeb t\u00e0i s\u1ea3n l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n) d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/p>\n<p>Thu nh\u1eadp t\u1eeb cho thu\u00ea t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi: Chi ph\u00ed kh\u1ea5u hao, duy tu, s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng t\u00e0i s\u1ea3n, chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n \u0111\u1ec3 cho thu\u00ea l\u1ea1i (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c chi \u0111\u01b0\u1ee3c tr\u1eeb kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n;<\/p>\n<p style=\"padding-left: 40px;\">e) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n, tr\u1eeb t\u00e0i s\u1ea3n l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>\n<p>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n tr\u1eeb \u0111i gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd t\u00e0i s\u1ea3n;<\/p>\n<p style=\"padding-left: 40px;\">g) Thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i cho vay v\u1ed1n, b\u00e1n ngo\u1ea1i t\u1ec7 (tr\u1eeb thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u1ea5p t\u00edn d\u1ee5ng, g\u1eedi ti\u1ec1n, kinh doanh ngo\u1ea1i t\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng), bao g\u1ed3m:<\/p>\n<p>g1) L\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, l\u00e3i cho vay v\u1ed1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt bao g\u1ed3m c\u1ea3 ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm, l\u00e3i tr\u1ea3 g\u00f3p, ph\u00ed b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng cho vay v\u1ed1n;<\/p>\n<p>g2) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n ngo\u1ea1i t\u1ec7 tr\u1eeb \u0111i t\u1ed5ng gi\u00e1 mua ho\u1eb7c t\u1ed5ng gi\u00e1 v\u1ed1n c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng ngo\u1ea1i t\u1ec7 b\u00e1n ra;<\/p>\n<p style=\"padding-left: 40px;\">h) Thu nh\u1eadp t\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 trong k\u1ef3 t\u00ednh thu\u1ebf bao g\u1ed3m kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>h1) Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed ho\u1eb7c thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh thu, chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p, n\u1ebfu ph\u00e1t sinh l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 th\u00ec t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, n\u1ebfu ph\u00e1t sinh l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 th\u00ec t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/p>\n<p>h2) Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c kho\u1ea3n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u1edbi t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u;<\/p>\n<p>h3) C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh l\u00e0: ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7;<\/p>\n<p style=\"padding-left: 40px;\">i) C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u00e0o chi ph\u00ed nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft theo k\u1ef3 h\u1ea1n tr\u00edch l\u1eadp m\u00e0 doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed;<\/p>\n<p style=\"padding-left: 40px;\">k) Kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a nay \u0111\u00f2i \u0111\u01b0\u1ee3c; kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3; kho\u1ea3n thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc b\u1ecb b\u1ecf s\u00f3t ph\u00e1t hi\u1ec7n ra;<\/p>\n<p style=\"padding-left: 40px;\">l) Ch\u00eanh l\u1ec7ch gi\u1eefa thu v\u1ec1 ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c th\u01b0\u1edfng do th\u1ef1c hi\u1ec7n t\u1ed1t cam k\u1ebft theo h\u1ee3p \u0111\u1ed3ng (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u1ec1) tr\u1eeb \u0111i kho\u1ea3n b\u1ecb ph\u1ea1t (tr\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh), tr\u1ea3 b\u1ed3i th\u01b0\u1eddng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ch\u00eanh l\u1ec7ch \u00e2m th\u00ec gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp kh\u00e1c; tr\u01b0\u1eddng h\u1ee3p trong n\u0103m kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp kh\u00e1c th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh;<\/p>\n<p style=\"padding-left: 40px;\">m) Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt, qu\u00e0 t\u1eb7ng d\u01b0\u1edbi d\u1ea1ng d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i thanh to\u00e1n; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n, b\u1eb1ng hi\u1ec7n v\u1eadt, qu\u00e0 t\u1eb7ng d\u01b0\u1edbi d\u1ea1ng d\u1ecbch v\u1ee5 t\u1eeb c\u00e1c ngu\u1ed3n t\u00e0i tr\u1ee3 (tr\u1eeb kho\u1ea3n h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1eeb Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 do Ch\u00ednh ph\u1ee7 th\u00e0nh l\u1eadp quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y); thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 ti\u1ebfp th\u1ecb, h\u1ed7 tr\u1ee3 chi ph\u00ed, chi\u1ebft kh\u1ea5u thanh to\u00e1n, th\u01b0\u1edfng khuy\u1ebfn m\u1ea1i v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c.<\/p>\n<p>Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng hi\u1ec7n v\u1eadt, qu\u00e0 t\u1eb7ng d\u01b0\u1edbi d\u1ea1ng d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i thanh to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn;<\/p>\n<p style=\"padding-left: 40px;\">n) C\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo th\u1ecfa thu\u1eadn, h\u1ee3p \u0111\u1ed3ng ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1 do doanh nghi\u1ec7p b\u00e0n giao l\u1ea1i v\u1ecb tr\u00ed \u0111\u1ea5t c\u0169 \u0111\u1ec3 di d\u1eddi c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan nh\u01b0 chi ph\u00ed di d\u1eddi (chi ph\u00ed v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t), gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c (n\u1ebfu c\u00f3);<\/p>\n<p style=\"padding-left: 40px;\">o) Ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 g\u00f3p v\u1ed1n, \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y), \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>o1) Ch\u00eanh l\u1ec7ch t\u0103ng ho\u1eb7c gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n ghi tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 t\u00ednh m\u1ed9t l\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch t\u0103ng) ho\u1eb7c gi\u1ea3m tr\u1eeb thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch gi\u1ea3m) trong k\u1ef3 t\u00ednh thu\u1ebf khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n \u0111\u00e1nh gi\u00e1 l\u1ea1i khi th\u1ef1c hi\u1ec7n chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, g\u00f3p v\u1ed1n;<\/p>\n<p>o2) Ch\u00eanh l\u1ec7ch t\u0103ng ho\u1eb7c gi\u1ea3m do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3: g\u00f3p v\u1ed1n (m\u00e0 doanh nghi\u1ec7p nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n gi\u00e1 tr\u1ecb \u0111\u1ea5t v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb), \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p; g\u00f3p v\u1ed1n v\u00e0o c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0, h\u1ea1 t\u1ea7ng \u0111\u1ec3 b\u00e1n th\u00ec doanh nghi\u1ec7p t\u00ednh m\u1ed9t l\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch t\u0103ng) ho\u1eb7c gi\u1ea3m tr\u1eeb thu nh\u1eadp kh\u00e1c (\u0111\u1ed1i v\u1edbi ch\u00eanh l\u1ec7ch gi\u1ea3m) trong k\u1ef3 t\u00ednh thu\u1ebf khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p>Ri\u00eang ch\u00eanh l\u1ec7ch t\u0103ng do \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t g\u00f3p v\u1ed1n v\u00e0o doanh nghi\u1ec7p \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 doanh nghi\u1ec7p nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n gi\u00e1 tr\u1ecb \u0111\u1ea5t v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh d\u1ea7n v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a doanh nghi\u1ec7p c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u00e1nh gi\u00e1 l\u1ea1i trong th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 10 n\u0103m b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c \u0111em g\u00f3p v\u1ed1n. Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 th\u00f4ng b\u00e1o s\u1ed1 n\u0103m doanh nghi\u1ec7p ph\u00e2n b\u1ed5 v\u00e0o thu nh\u1eadp kh\u00e1c khi n\u1ed9p h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m b\u1eaft \u0111\u1ea7u k\u00ea khai kho\u1ea3n thu nh\u1eadp n\u00e0y (n\u0103m c\u00f3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111em g\u00f3p v\u1ed1n).<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p sau khi g\u00f3p v\u1ed1n, doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p tr\u01b0\u1edbc th\u1eddi h\u1ea1n 10 n\u0103m) th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i t\u00ednh v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf theo thu nh\u1eadp chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/p>\n<p>o3) Doanh nghi\u1ec7p nh\u1eadn t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, nh\u1eadn t\u00e0i s\u1ea3n \u0111i\u1ec1u chuy\u1ec3n khi chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh);<\/p>\n<p style=\"padding-left: 40px;\">p) Thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng doanh thu theo h\u1ee3p \u0111\u1ed3ng BCC tr\u1eeb \u0111i t\u1ed5ng chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng BCC.<\/p>\n<p>p1) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng BCC ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu c\u1ee7a t\u1eebng b\u00ean \u0111\u01b0\u1ee3c chia theo h\u1ee3p \u0111\u1ed3ng;<\/p>\n<p>p2) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng BCC ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng s\u1ea3n ph\u1ea9m th\u00ec doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia cho t\u1eebng b\u00ean theo h\u1ee3p \u0111\u1ed3ng;<\/p>\n<p>p3) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng BCC ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf, c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng BCC ph\u1ea3i c\u1eed ra m\u1ed9t b\u00ean l\u00e0m \u0111\u1ea1i di\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t h\u00f3a \u0111\u01a1n, ghi nh\u1eadn doanh thu, chi ph\u00ed, x\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p chia cho t\u1eebng b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng BCC. M\u1ed7i b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng BCC t\u1ef1 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a m\u00ecnh theo quy \u0111\u1ecbnh;<\/p>\n<p>p4) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng BCC ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng l\u1ee3i nhu\u1eadn sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng BCC ph\u1ea3i c\u1eed ra m\u1ed9t b\u00ean l\u00e0m \u0111\u1ea1i di\u1ec7n c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t h\u00f3a \u0111\u01a1n, ghi nh\u1eadn doanh thu, chi ph\u00ed v\u00e0 k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p thay cho c\u00e1c b\u00ean c\u00f2n l\u1ea1i tham gia h\u1ee3p \u0111\u1ed3ng BCC;<\/p>\n<p style=\"padding-left: 40px;\">q) C\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c m\u1ed9t lo\u1ea1i thu\u1ebf c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p);<\/p>\n<p style=\"padding-left: 40px;\">r) Thu nh\u1eadp t\u1eeb b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m sau khi \u0111\u00e3 tr\u1eeb chi ph\u00ed thu h\u1ed3i v\u00e0 chi ph\u00ed ti\u00eau th\u1ee5, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>r1) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1eeb b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m thu\u1ed9c ng\u00e0nh, ngh\u1ec1, \u0111\u1ecba b\u00e0n \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p>r2) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp t\u1eeb b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c;<\/p>\n<p style=\"padding-left: 40px;\">s) Kho\u1ea3n ti\u1ec1n ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u, th\u1ef1c nh\u1eadp kh\u1ea9u ph\u00e1t sinh ngay trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb chi ph\u00ed trong n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ti\u1ec1n ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u, th\u1ef1c nh\u1eadp kh\u1ea9u ph\u00e1t sinh c\u1ee7a c\u00e1c n\u0103m quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u00ec t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a n\u0103m quy\u1ebft to\u00e1n ph\u00e1t sinh kho\u1ea3n thu nh\u1eadp;<\/p>\n<p style=\"padding-left: 40px;\">t) C\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c chia t\u1eeb thu nh\u1eadp tr\u01b0\u1edbc khi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p style=\"padding-left: 40px;\">u) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn th\u00eam th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n m\u1edbi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 s\u1ed1 ti\u1ec1n th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n m\u1edbi b\u1ecf ra cao h\u01a1n gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean \u0111\u00f3 trong t\u1ed5ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/p>\n<p>u1) N\u1ebfu kho\u1ea3n ch\u00eanh l\u1ec7ch cao h\u01a1n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, b\u1ed5 sung v\u00e0o ngu\u1ed3n v\u1ed1n s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p;<\/p>\n<p>u2) N\u1ebfu kho\u1ea3n ch\u00eanh l\u1ec7ch cao h\u01a1n n\u00e0y \u0111\u01b0\u1ee3c chia cho c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u0169 th\u00ec kho\u1ea3n ch\u00eanh l\u1ec7ch n\u00e0y l\u00e0 thu nh\u1eadp c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n c\u0169;<\/p>\n<p style=\"padding-left: 40px;\">v) C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p>Thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb Vi\u1ec7t Nam t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5, cung c\u1ea5p v\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo c\u00e1c h\u00ecnh th\u1ee9c kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1), cho vay v\u1ed1n, ti\u1ec1n b\u1ea3n quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111ang kinh doanh t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh kinh doanh; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp), d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n g\u00f3p v\u1ed1n, quy\u1ec1n tham gia c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<p>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft \u0111i\u1ec3m b kho\u1ea3n 2 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/p>\n<p><strong>\u0110i\u1ec1u 4. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong><\/p>\n<p>Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, bao g\u1ed3m:<\/p>\n<ol>\n<li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n; thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua s\u1ea3n ph\u1ea9m n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u1ec1 ch\u1ebf bi\u1ebfn, thu\u00ea gia c\u00f4ng, nh\u1eadn gia c\u00f4ng ch\u1ebf bi\u1ebfn) \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 h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 t\u1eeb s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua s\u1ea3n ph\u1ea9m n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u1ec1 ch\u1ebf bi\u1ebfn, thu\u00ea gia c\u00f4ng, nh\u1eadn gia c\u00f4ng ch\u1ebf bi\u1ebfn), s\u1ea3n xu\u1ea5t mu\u1ed1i.a) Thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 t\u1ef1 tr\u1ed3ng, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, k\u1ec3 c\u1ea3 thu nh\u1eadp t\u1eeb thanh l\u00fd c\u00e1c s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m li\u00ean quan \u0111\u1ebfn c\u00e1c s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng ho\u1eb7c t\u1ef1 tr\u1ed3ng, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng sau \u0111\u00f3 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.S\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 v\u00e0 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo m\u00e3 ng\u00e0nh kinh t\u1ebf c\u1ea5p 1 c\u1ee7a ng\u00e0nh n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 th\u1ee7y s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam;b) Thu nh\u1eadp c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ch\u1ebf bi\u1ebfn t\u1eeb n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n<\/ol>\n<p>b1) T\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n tr\u00ean chi ph\u00ed s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m (gi\u00e1 th\u00e0nh h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m) t\u1eeb 30% tr\u1edf l\u00ean.<\/p>\n<p>Nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n ph\u1ea3i l\u00e0 n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng (bao g\u1ed3m c\u1ea3 ph\u1ee5 ph\u1ea9m c\u1ee7a qu\u00e1 tr\u00ecnh s\u01a1 ch\u1ebf n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n);<\/p>\n<p>b2) S\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng v\u00e0 \u0111\u01b0\u1ee3c \u0111\u00f4ng l\u1ea1nh \u0111\u1ea1t \u0111\u1ed9 \u00e2m t\u1eeb 18 \u0111\u1ed9 C tr\u1edf l\u00ean (l\u1ea1nh h\u01a1n), s\u1ea3n ph\u1ea9m ch\u1ebf bi\u1ebfn t\u1eeb s\u1ea3n ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng th\u00e0nh s\u1ea3n ph\u1ea9m ch\u00edn, s\u1ea3n ph\u1ea9m ch\u1ebf bi\u1ebfn t\u1eeb nguy\u00ean li\u1ec7u c\u00f3 pha tr\u1ed9n gia v\u1ecb ph\u1ee5 li\u1ec7u \u0111\u1ec3 ra h\u00e0ng gi\u00e1 tr\u1ecb gia t\u0103ng c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a th\u1ee7y s\u1ea3n \u0111\u00e3 qua ch\u1ebf bi\u1ebfn. Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang thu nh\u1eadp c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ch\u1ebf bi\u1ebfn t\u1eeb n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p style=\"padding-left: 40px;\">c) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 181\/2025\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<ol>\n<li>Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#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.<\/li>\n<li>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 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf g\u1ed3m: Thu nh\u1eadp t\u1eeb d\u1ecbch v\u1ee5 t\u01b0\u1edbi, ti\u00eau n\u01b0\u1edbc, tho\u00e1t l\u0169, ng\u0103n l\u0169, ng\u0103n tri\u1ec1u c\u01b0\u1eddng, ng\u0103n m\u1eb7n, r\u1eeda m\u1eb7n, r\u1eeda ph\u00e8n, gi\u1eef ng\u1ecdt; c\u00e0y, b\u1eeba \u0111\u1ea5t; n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng; d\u1ecbch v\u1ee5 ph\u00f2ng tr\u1eeb s\u00e2u, b\u1ec7nh cho c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; d\u1ecbch v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p.<\/li>\n<\/ol>\n<p>C\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo m\u00e3 ng\u00e0nh kinh t\u1ebf c\u1ea5p 1 c\u1ee7a ng\u00e0nh n\u00f4ng nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam.<\/p>\n<ol start=\"4\">\n<li>Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1, thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng \u1edf Vi\u1ec7t Nam, thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m trong th\u1eddi gian s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m bao g\u1ed3m c\u1ea3 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m c\u00f3 ki\u1ec3m so\u00e1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 03 n\u0103m.<\/li>\n<\/ol>\n<p>a) Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1, ph\u00e1p lu\u1eadt v\u1ec1 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong th\u1eddi gian th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1;<\/p>\n<p>b) Thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng \u1edf Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 03 n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m.<\/p>\n<p>S\u1ea3n ph\u1ea9m l\u00e0m ra t\u1eeb c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f4ng ngh\u1ec7 m\u1edbi l\u1ea7n \u0111\u1ea7u ti\u00ean \u00e1p d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn;<\/p>\n<p>c) Thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m trong th\u1eddi gian s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m bao g\u1ed3m c\u1ea3 s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m c\u00f3 ki\u1ec3m so\u00e1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 03 n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 thu nh\u1eadp t\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m.<\/p>\n<p>S\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed nghi\u1ec7m \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn.<\/p>\n<ol start=\"5\">\n<li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p c\u00f3 t\u1eeb 30% s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m tr\u1edf l\u00ean l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi sau cai nghi\u1ec7n ma t\u00fay, ng\u01b0\u1eddi nhi\u1ec5m vi r\u00fat g\u00e2y ra h\u1ed9i ch\u1ee9ng suy gi\u1ea3m mi\u1ec5n d\u1ecbch m\u1eafc ph\u1ea3i \u1edf ng\u01b0\u1eddi (HIV\/AIDS) v\u00e0 c\u00f3 s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m t\u1eeb 20 ng\u01b0\u1eddi tr\u1edf l\u00ean, kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<p>a1) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt (bao g\u1ed3m c\u1ea3 th\u01b0\u01a1ng binh, b\u1ec7nh binh), lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS th\u00ec lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan y t\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n;<\/p>\n<p>a2) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi sau cai nghi\u1ec7n ma t\u00fay th\u00ec lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi sau cai nghi\u1ec7n ma t\u00fay ph\u1ea3i c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u00e0n th\u00e0nh cai nghi\u1ec7n c\u1ee7a c\u00e1c c\u01a1 s\u1edf cai nghi\u1ec7n ho\u1eb7c x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n li\u00ean quan;<\/p>\n<p style=\"padding-left: 40px;\">b) Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<ol>\n<li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i, trong \u0111\u00f3:<\/li>\n<\/ol>\n<p>a) C\u01a1 s\u1edf gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 c\u01a1 s\u1edf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00f3 danh s\u00e1ch c\u00e1c h\u1ecdc vi\u00ean l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i;<\/p>\n<p>b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p cho c\u1ea3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c th\u00ec ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa s\u1ed1 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i so v\u1edbi t\u1ed5ng s\u1ed1 ng\u01b0\u1eddi h\u1ecdc c\u1ee7a c\u01a1 s\u1edf.<\/p>\n<ol>\n<li>Thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n, li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc, sau khi b\u00ean nh\u1eadn g\u00f3p v\u1ed1n, li\u00ean doanh, li\u00ean k\u1ebft \u0111\u00e3 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn g\u00f3p v\u1ed1n, b\u00ean ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, b\u00ean li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<li>Kho\u1ea3n t\u00e0i tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam; kho\u1ea3n t\u00e0i tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1; kho\u1ea3n h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 t\u1eeb Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 do Ch\u00ednh ph\u1ee7 th\u00e0nh l\u1eadp; kho\u1ea3n b\u1ed3i th\u01b0\u1eddng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n<p>a) T\u1ed5 ch\u1ee9c nh\u1eadn t\u00e0i tr\u1ee3 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p>Doanh nghi\u1ec7p c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n<p>b) Kho\u1ea3n t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 chuy\u1ec3n \u0111\u1ed5i s\u1ed1;<\/p>\n<p>c) Kho\u1ea3n h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc l\u00e0 kho\u1ea3n h\u1ed7 tr\u1ee3 t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00e1c c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>\n<p>d) Kho\u1ea3n b\u1ed3i th\u01b0\u1eddng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt v\u1ec1 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u00e0 kho\u1ea3n b\u1ed3i th\u01b0\u1eddng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00e1c;<\/p>\n<p>\u0111) Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 Qu\u1ef9 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 182\/2024\/N\u0110-CP ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 th\u00e0nh l\u1eadp, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0;<\/p>\n<p>e) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n t\u00e0i tr\u1ee3, h\u1ed7 tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c t\u1ea1i kho\u1ea3n n\u00e0y m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch th\u00ec b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<ol>\n<li>Kho\u1ea3n ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 c\u1ed5 ph\u1ea7n h\u00f3a, s\u1eafp x\u1ebfp l\u1ea1i doanh nghi\u1ec7p do nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/li>\n<\/ol>\n<p>a) Doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a, s\u1eafp x\u1ebfp l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p;<\/p>\n<p>b) Kho\u1ea3n ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ghi t\u0103ng v\u00e0o ph\u1ea7n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc t\u1ea1i doanh nghi\u1ec7p;<\/p>\n<p>c) Doanh nghi\u1ec7p sau c\u1ed5 ph\u1ea7n h\u00f3a, s\u1eafp x\u1ebfp l\u1ea1i \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed theo gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/p>\n<ol>\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00edn ch\u1ec9 c\u00e1c-bon l\u1ea7n \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i, t\u00edn ch\u1ec9 c\u00e1c-bon; thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu xanh; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00e1i phi\u1ebfu xanh l\u1ea7n \u0111\u1ea7u sau khi ph\u00e1t h\u00e0nh, trong \u0111\u00f3:<\/li>\n<\/ol>\n<p>a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00edn ch\u1ec9 c\u00e1c-bon quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i, t\u00edn ch\u1ec9 c\u00e1c-bon;<\/p>\n<p>b) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00e1i phi\u1ebfu xanh l\u1ea7n \u0111\u1ea7u sau khi ph\u00e1t h\u00e0nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00e1i phi\u1ebfu xanh m\u00e0 doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp mua c\u1ee7a t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu xanh.<\/p>\n<ol>\n<li>Thu nh\u1eadp (bao g\u1ed3m c\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, l\u00e3i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7, l\u00e3i t\u00edn phi\u1ebfu kho b\u1ea1c) t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ol>\n<p>a) Thu nh\u1eadp c\u1ee7a Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam trong ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u, bao g\u1ed3m: T\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng v\u00e0 c\u00e1c kho\u1ea3n t\u00edn d\u1ee5ng kh\u00e1c do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc giao;<\/p>\n<p>b) Thu nh\u1eadp c\u1ee7a Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng cho ng\u01b0\u1eddi ngh\u00e8o v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch kh\u00e1c;<\/p>\n<p>c) Thu nh\u1eadp c\u1ee7a C\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng Vi\u1ec7t Nam;<\/p>\n<p>d) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu c\u1ee7a Qu\u1ef9 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam, t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi, Qu\u1ef9 B\u1ea3o hi\u1ec3m y t\u1ebf, Qu\u1ef9 h\u1ed7 tr\u1ee3 h\u1ecdc ngh\u1ec1, Qu\u1ef9 h\u1ed7 tr\u1ee3 vi\u1ec7c l\u00e0m ngo\u00e0i n\u01b0\u1edbc, Qu\u1ef9 h\u1ed7 tr\u1ee3 n\u00f4ng d\u00e2n, Qu\u1ef9 tr\u1ee3 gi\u00fap ph\u00e1p l\u00fd Vi\u1ec7t Nam, Qu\u1ef9 vi\u1ec5n th\u00f4ng c\u00f4ng \u00edch, Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u1ecba ph\u01b0\u01a1ng, Qu\u1ef9 B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng Vi\u1ec7t Nam, Qu\u1ef9 b\u1ea3o l\u00e3nh t\u00edn d\u1ee5ng cho doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n H\u1ee3p t\u00e1c x\u00e3, Qu\u1ef9 h\u1ed7 tr\u1ee3 ph\u1ee5 n\u1eef ngh\u00e8o, Qu\u1ef9 b\u1ea3o h\u1ed9 c\u00f4ng d\u00e2n v\u00e0 ph\u00e1p nh\u00e2n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, Qu\u1ef9 ph\u00e1t tri\u1ec3n nh\u00e0, Qu\u1ef9 ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o c\u1ee7a b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, c\u01a1 quan kh\u00e1c \u1edf trung \u01b0\u01a1ng, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, Qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m qu\u1ed1c gia, Qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, Qu\u1ef9 tr\u1ee3 v\u1ed1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u00e8o t\u1ef1 t\u1ea1o vi\u1ec7c l\u00e0m, Qu\u1ef9 ph\u00e1t tri\u1ec3n \u0111\u1ea5t, Qu\u1ef9 c\u00f4ng nghi\u1ec7p qu\u1ed1c ph\u00f2ng, an ninh, Qu\u1ef9 ch\u00ednh s\u00e1ch, \u0111\u1ed1i ngo\u1ea1i qu\u1ed1c ph\u00f2ng, Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0, Qu\u1ef9 h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch, ph\u00e1p lu\u1eadt v\u00e0 qu\u1ef9, t\u1ed5 ch\u1ee9c kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn do Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ho\u1eb7c quy\u1ebft \u0111\u1ecbnh.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c Qu\u1ef9, t\u1ed5 ch\u1ee9c n\u00eau tr\u00ean ph\u00e1t sinh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f3 thu do th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 Nh\u00e0 n\u01b0\u1edbc giao th\u00ec ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n<ol start=\"12\">\n<li>Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c &#8211; \u0111\u00e0o t\u1ea1o, y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a kh\u00e1c \u0111\u1ec3 l\u1ea1i \u0111\u1ec3 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u01a1 s\u1edf \u0111\u00f3; ph\u1ea7n thu nh\u1eadp h\u00ecnh th\u00e0nh qu\u1ef9 chung kh\u00f4ng chia, t\u00e0i s\u1ea3n chung kh\u00f4ng chia c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia c\u1ee7a c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng t\u1ef7 l\u1ec7 ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf t\u1ed1i thi\u1ec3u l\u00e0 25%;<\/p>\n<p style=\"padding-left: 40px;\">b) C\u01a1 s\u1edf th\u1ef1c hi\u1ec7n x\u00e3 h\u1ed9i h\u00f3a quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y bao g\u1ed3m:<\/p>\n<p>b1) C\u00e1c c\u01a1 s\u1edf ngo\u00e0i c\u00f4ng l\u1eadp \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n trong c\u00e1c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a;<\/p>\n<p>b2) C\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a v\u00e0 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/p>\n<p>b3) C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp th\u1ef1c hi\u1ec7n g\u00f3p v\u1ed1n, huy \u0111\u1ed9ng v\u1ed1n, li\u00ean doanh, li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00e0nh l\u1eadp c\u00e1c c\u01a1 s\u1edf h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp ho\u1eb7c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c l\u0129nh v\u1ef1c x\u00e3 h\u1ed9i h\u00f3a theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n<p>C\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a ph\u1ea3i \u0111\u00e1p \u1ee9ng danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n theo danh m\u1ee5c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh;<\/p>\n<p style=\"padding-left: 40px;\">c) Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia \u0111\u1ec3 l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 chia ho\u1eb7c chi sai m\u1ee5c \u0111\u00edch s\u1ebd b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<ol>\n<li>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.<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 t\u1ea1i kho\u1ea3n n\u00e0y v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 21 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/p>\n<p style=\"padding-left: 40px;\">b) L\u0129nh v\u1ef1c \u01b0u ti\u00ean chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 l\u00e0 c\u00e1c c\u00f4ng ngh\u1ec7 thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 khuy\u1ebfn kh\u00edch chuy\u1ec3n giao theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7;<\/p>\n<p style=\"padding-left: 40px;\">c) \u0110\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 t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<ol>\n<li>Thu nh\u1eadp c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1eeb cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng, bao g\u1ed3m:<\/li>\n<\/ol>\n<p>a) D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng c\u01a1 b\u1ea3n, thi\u1ebft y\u1ebfu thu\u1ed9c danh m\u1ee5c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>\n<p>b) D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng m\u00e0 Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i h\u1ed7 tr\u1ee3, \u0111\u1ea3m b\u1ea3o kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng do ch\u01b0a t\u00ednh \u0111\u1ee7 chi ph\u00ed cung c\u1ea5p d\u1ecbch v\u1ee5 trong gi\u00e1 d\u1ecbch v\u1ee5;<\/p>\n<p>c) D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n;<\/p>\n<p>d) \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/p>\n<p>\u0111) D\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng, d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng c\u01a1 b\u1ea3n, thi\u1ebft y\u1ebfu, d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng m\u00e0 Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i h\u1ed7 tr\u1ee3, \u0111\u1ea3m b\u1ea3o kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng do ch\u01b0a t\u00ednh \u0111\u1ee7 chi ph\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 60\/2021\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 6 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 111\/2025\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 5 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7).<\/p>\n<p><strong>Ch\u01b0\u01a1ng II<\/strong><\/p>\n<p><strong>C\u0102N C\u1ee8 V\u00c0 PH\u01af\u01a0NG PH\u00c1P T\u00cdNH THU\u1ebe<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 5. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/strong><\/p>\n<ol>\n<li>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/li>\n<li>K\u1ef3 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ol>\n<p><strong>\u0110i\u1ec1u 6. Thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 b\u00f9 tr\u1eeb thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf<\/strong><\/p>\n<ol>\n<li>Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf th\u00ec thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh l\u00e0 t\u1ed5ng thu nh\u1eadp c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh b\u1ecb l\u1ed7 th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 v\u00e0 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n<p>Ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00f2n l\u1ea1i sau khi b\u00f9 tr\u1eeb \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n thu nh\u1eadp.<\/p>\n<ol start=\"3\">\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 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 b\u1ecb l\u1ed7 th\u00ec kh\u00f4ng b\u00f9 tr\u1eeb v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 thu nh\u1eadp.<\/li>\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u1ed7, l\u00e3i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf.<\/li>\n<\/ol>\n<p><strong>\u0110i\u1ec1u 7. X\u00e1c \u0111\u1ecbnh l\u1ed7 v\u00e0 chuy\u1ec3n l\u1ed7<\/strong><\/p>\n<ol>\n<li>L\u1ed7 ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch \u00e2m v\u1ec1 thu nh\u1eadp t\u00ednh thu\u1ebf ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n l\u1ed7 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb c\u00e1c n\u0103m tr\u01b0\u1edbc chuy\u1ec3n sang.<\/li>\n<li>Doanh nghi\u1ec7p sau khi quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 b\u1ecb l\u1ed7 th\u00ec chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eefng n\u0103m ti\u1ebfp theo. Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7.<\/li>\n<\/ol>\n<p>Doanh nghi\u1ec7p t\u1ea1m th\u1eddi chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c qu\u00fd c\u1ee7a n\u0103m khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf t\u1ea1m n\u1ed9p theo qu\u00fd v\u00e0 chuy\u1ec3n ch\u00ednh th\u1ee9c v\u00e0o n\u0103m khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf n\u0103m. Vi\u1ec7c chuy\u1ec3n l\u1ed7 trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ol>\n<li>a) Doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ed7 gi\u1eefa c\u00e1c qu\u00fd trong c\u00f9ng m\u1ed9t n\u0103m th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 l\u1ed7 c\u1ee7a qu\u00fd tr\u01b0\u1edbc v\u00e0o c\u00e1c qu\u00fd ti\u1ebfp theo c\u1ee7a n\u0103m \u0111\u00f3. Khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 c\u1ee7a c\u1ea3 n\u0103m v\u00e0 chuy\u1ec3n to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c s\u1ed1 l\u1ed7 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a nh\u1eefng n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7 theo quy \u0111\u1ecbnh n\u00eau tr\u00ean;<\/li>\n<li>b) Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p trong th\u1eddi gian chuy\u1ec3n l\u1ed7 c\u00f3 ph\u00e1t sinh ti\u1ebfp s\u1ed1 l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 ph\u00e1t sinh n\u00e0y (kh\u00f4ng bao g\u1ed3m s\u1ed1 l\u1ed7 c\u1ee7a k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang) s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7 n\u00e0y.<\/li>\n<\/ol>\n<p>b1) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ed7 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n kh\u00e1c v\u1edbi s\u1ed1 l\u1ed7 do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u00ec s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c chuy\u1ec3n x\u00e1c \u0111\u1ecbnh theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan ki\u1ec3m tra, thanh tra nh\u01b0ng \u0111\u1ea3m b\u1ea3o chuy\u1ec3n l\u1ed7 to\u00e0n b\u1ed9 v\u00e0 li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7 theo quy \u0111\u1ecbnh;<\/p>\n<p>b2) Qu\u00e1 th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7, n\u1ebfu s\u1ed1 l\u1ed7 ph\u00e1t sinh ch\u01b0a chuy\u1ec3n h\u1ebft th\u00ec s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o thu nh\u1eadp c\u1ee7a c\u00e1c n\u0103m ti\u1ebfp theo.<\/p>\n<ol start=\"3\">\n<li>Doanh nghi\u1ec7p c\u00f3 l\u1ed7 t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 sang n\u0103m sau v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3. Th\u1eddi gian chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7.<\/li>\n<li>Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch sau khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf theo quy \u0111\u1ecbnh m\u00e0 c\u00f3 l\u1ed7 th\u00ec s\u1ed1 l\u1ed7 c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo n\u0103m ph\u00e1t sinh v\u00e0 b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp c\u00f9ng n\u0103m c\u1ee7a doanh nghi\u1ec7p sau khi chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t ho\u1eb7c \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c chuy\u1ec3n l\u1ed7 v\u00e0o c\u00e1c n\u0103m ti\u1ebfp theo c\u1ee7a doanh nghi\u1ec7p sau khi chuy\u1ec3n \u0111\u1ed5i, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc chuy\u1ec3n l\u1ed7 t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m, k\u1ec3 t\u1eeb n\u0103m ti\u1ebfp theo n\u0103m ph\u00e1t sinh l\u1ed7 v\u00e0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 25 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n<p>S\u1ed1 l\u1ed7 c\u1ee7a doanh nghi\u1ec7p ph\u00e1t sinh tr\u01b0\u1edbc khi chia, t\u00e1ch th\u00e0nh doanh nghi\u1ec7p kh\u00e1c v\u00e0 \u0111ang c\u00f2n trong th\u1eddi gian chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh th\u00ec s\u1ed1 l\u1ed7 n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c doanh nghi\u1ec7p sau khi chia, t\u00e1ch theo t\u1ef7 l\u1ec7 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c chia, t\u00e1ch.<\/p>\n<p><strong>\u0110i\u1ec1u 8. Doanh thu<\/strong><\/p>\n<p>Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<ol>\n<li>Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 k\u1ec3 c\u1ea3 tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/li>\n<\/ol>\n<p>a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf th\u00ec doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 doanh thu kh\u00f4ng c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<ol>\n<li>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu<\/li>\n<\/ol>\n<p>a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua;<\/p>\n<p>b) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n vi\u1ec7c cung \u1ee9ng d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/p>\n<p>c) B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu ngo\u00e0i c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y.<\/p>\n<ol>\n<li>Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng h\u00e0ng h\u00f3a l\u00e0 ti\u1ec1n thu v\u1ec1 ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng, chi ph\u00ed v\u1ec1 nhi\u00ean li\u1ec7u, \u0111\u1ed9ng l\u1ef1c, v\u1eadt li\u1ec7u ph\u1ee5 v\u00e0 chi ph\u00ed kh\u00e1c ph\u1ee5c v\u1ee5 cho vi\u1ec7c gia c\u00f4ng h\u00e0ng h\u00f3a;<\/p>\n<p style=\"padding-left: 40px;\">b) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm l\u00e0 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n, kh\u00f4ng bao g\u1ed3m ti\u1ec1n l\u00e3i tr\u1ea3 g\u00f3p, ti\u1ec1n l\u00e3i tr\u1ea3 ch\u1eadm;<\/p>\n<p style=\"padding-left: 40px;\">c) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb giao \u0111\u1ea1i l\u00fd v\u00e0 nh\u1eadn \u0111\u1ea1i l\u00fd theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>c1) Doanh nghi\u1ec7p giao h\u00e0ng h\u00f3a cho c\u00e1c \u0111\u1ea1i l\u00fd (k\u1ec3 c\u1ea3 \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p) l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a;<\/p>\n<p>c2) Doanh nghi\u1ec7p nh\u1eadn l\u00e0m \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111\u00fang gi\u00e1 quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p giao \u0111\u1ea1i l\u00fd l\u00e0 ti\u1ec1n hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd;<\/p>\n<p style=\"padding-left: 40px;\">d) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (kh\u00f4ng bao g\u1ed3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9;<\/p>\n<p style=\"padding-left: 40px;\">\u0111) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n l\u00e0 s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb th\u1ef1c t\u1ebf v\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed, c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau: L\u00e0 s\u1ed1 ti\u1ec1n cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a t\u1eebng n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc chia cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u00ea b\u00ean thu\u00ea tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eebng n\u0103m\/k\u1ef3 \u01b0u \u0111\u00e3i thu\u1ebf c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc chia cho s\u1ed1 n\u0103m b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc;<\/p>\n<p style=\"padding-left: 40px;\">e) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u00e2n g\u00f4n l\u00e0 ti\u1ec1n b\u00e1n th\u1ebb h\u1ed9i vi\u00ean, b\u00e1n v\u00e9 ch\u01a1i g\u00f4n v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>e1) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n v\u00e9, b\u00e1n th\u1ebb ch\u01a1i g\u00f4n theo ng\u00e0y, doanh thu kinh doanh s\u00e2n g\u00f4n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n v\u00e9, b\u00e1n th\u1ebb v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf;<\/p>\n<p>e2) \u0110\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u00e1n v\u00e9, b\u00e1n th\u1ebb h\u1ed9i vi\u00ean lo\u1ea1i th\u1ebb tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m, doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a t\u1eebng n\u0103m l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n th\u1ebb v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c th\u1ef1c thu \u0111\u01b0\u1ee3c chia cho s\u1ed1 n\u0103m s\u1eed d\u1ee5ng th\u1ebb ho\u1eb7c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n;<\/p>\n<ol>\n<li>g) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 kh\u00e1c m\u00e0 kh\u00e1ch h\u00e0ng tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m l\u00e0 s\u1ed1 ti\u1ec1n b\u00ean mua d\u1ecbch v\u1ee5 tr\u1ea3 t\u1eebng n\u0103m theo h\u1ee3p \u0111\u1ed3ng. Tr\u01b0\u1eddng h\u1ee3p b\u00ean mua d\u1ecbch v\u1ee5 tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a s\u1ed1 n\u0103m thu ti\u1ec1n tr\u01b0\u1edbc chia cho s\u1ed1 n\u0103m thu ti\u1ec1n tr\u01b0\u1edbc;<\/li>\n<li>h) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n (bao g\u1ed3m c\u1ea3 ch\u1ee9ng kho\u00e1n ph\u00e1i sinh), b\u1ea3o hi\u1ec3m, vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, chi nh\u00e1nh ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m.<\/li>\n<\/ol>\n<p>\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh, vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan (n\u1ebfu c\u00f3);<\/p>\n<p style=\"padding-left: 40px;\">i) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i l\u00e0 to\u00e0n b\u1ed9 doanh thu v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf;<\/p>\n<p style=\"padding-left: 40px;\">k) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t l\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh, gi\u00e1 tr\u1ecb h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t nghi\u1ec7m thu;<\/p>\n<p>k1) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb;<\/p>\n<p>k2) Tr\u01b0\u1eddng h\u1ee3p x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 s\u1ed1 ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb;<\/p>\n<p style=\"padding-left: 40px;\">l) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng BCC l\u00e0 s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng;<\/p>\n<p>l1) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng BCC ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu c\u1ee7a t\u1eebng b\u00ean \u0111\u01b0\u1ee3c chia theo h\u1ee3p \u0111\u1ed3ng;<\/p>\n<p>l2) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng BCC ph\u00e2n chia k\u1ebft qu\u1ea3 kinh doanh b\u1eb1ng s\u1ea3n ph\u1ea9m th\u00ec doanh thu t\u00ednh thu\u1ebf l\u00e0 doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia cho t\u1eebng b\u00ean theo h\u1ee3p \u0111\u1ed3ng;<\/p>\n<p style=\"padding-left: 40px;\">m) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a s\u1ea3n l\u01b0\u1ee3ng d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean th\u1ef1c \u0111\u01b0\u1ee3c b\u00e1n t\u1ea1i \u0111i\u1ec3m giao nh\u1eadn quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed m\u00e0 \u1edf \u0111\u00f3 d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean \u0111\u01b0\u1ee3c chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu cho c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed, theo giao d\u1ecbch s\u00f2ng ph\u1eb3ng c\u1ee7a h\u1ee3p \u0111\u1ed3ng mua b\u00e1n d\u1ea7u th\u00f4 v\u00e0 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n kh\u00ed thi\u00ean nhi\u00ean trong k\u1ef3 t\u00ednh thu\u1ebf (kh\u00f4ng bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng).<\/p>\n<p>m1) Tr\u01b0\u1eddng h\u1ee3p d\u1ea7u th\u00f4 \u0111\u01b0\u1ee3c b\u00e1n kh\u00f4ng theo giao d\u1ecbch s\u00f2ng ph\u1eb3ng th\u00ec doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c d\u1ea7u th\u00f4 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch l\u1ea5y kh\u1ed1i l\u01b0\u1ee3ng ph\u1ea7n d\u1ea7u th\u00f4 nh\u00e2n v\u1edbi gi\u00e1 b\u00e1n trung b\u00ecnh c\u1ed9ng c\u1ee7a th\u00e1ng xu\u1ea5t b\u00e1n d\u1ea7u th\u00f4 c\u1ee7a d\u1ea7u th\u00f4 c\u00f9ng lo\u1ea1i ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p cho c\u01a1 quan thu\u1ebf c\u00e1c th\u00f4ng tin v\u1ec1 th\u00e0nh ph\u1ea7n, ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a d\u1ea7u th\u00f4 \u0111ang khai th\u00e1c. Khi c\u1ea7n thi\u1ebft, c\u01a1 quan thu\u1ebf tham kh\u1ea3o gi\u00e1 b\u00e1n tr\u00ean th\u1ecb tr\u01b0\u1eddng M\u1ef9 (WTI), th\u1ecb tr\u01b0\u1eddng Anh (Brent) hay th\u1ecb tr\u01b0\u1eddng Singapore (Pl\u00e1tt\u2019s) ho\u1eb7c tham kh\u1ea3o \u00fd ki\u1ebfn c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 d\u1ea7u th\u00f4 \u0111ang khai th\u00e1c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/p>\n<p>m2) Giao d\u1ecbch s\u00f2ng ph\u1eb3ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt d\u1ea7u kh\u00ed;<\/p>\n<p style=\"padding-left: 40px;\">n) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng (casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh c\u00f3 \u0111\u1eb7t c\u01b0\u1ee3c) l\u00e0 s\u1ed1 ti\u1ec1n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng n\u00e0y bao g\u1ed3m c\u1ea3 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 th\u01b0\u1edfng cho kh\u00e1ch;<\/p>\n<p style=\"padding-left: 40px;\">o) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p><strong>\u0110i\u1ec1u 9. C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb c\u00e1c kho\u1ea3n chi khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c sau \u0111\u00e2y:a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 kho\u1ea3n chi ph\u00ed b\u1ed5 sung \u0111\u01b0\u1ee3c tr\u1eeb theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m t\u00ednh tr\u00ean chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p;<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>a1) Kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 200% t\u00ednh tr\u00ean chi ph\u00ed th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf t\u1ea1i doanh nghi\u1ec7p;<\/p>\n<p>a2) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c chi \u0111\u01b0\u1ee3c tr\u1eeb cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u1ea3m b\u1ea3o sau khi \u00e1p d\u1ee5ng m\u1ee9c chi b\u1ed5 sung, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb l\u1ed7;<\/p>\n<p>a3) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 t\u00ednh thu\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o;<\/p>\n<p style=\"padding-left: 40px;\">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.<\/p>\n<p style=\"padding-left: 40px;\">\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p: Mua s\u1ea3n ph\u1ea9m l\u00e0 n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft tr\u1ef1c ti\u1ebfp b\u00e1n ra; mua s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng l\u00e0m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1, s\u00f5ng, m\u00e2y, r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba ho\u1eb7c nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t th\u1ee7 c\u00f4ng tr\u1ef1c ti\u1ebfp b\u00e1n ra; mua ph\u1ebf li\u1ec7u c\u1ee7a ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp thu nh\u1eb7t; mua \u0111\u1ed3 d\u00f9ng, t\u00e0i s\u1ea3n c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp b\u00e1n ra; mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh (kh\u00f4ng bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean) c\u00f3 m\u1ee9c doanh thu d\u01b0\u1edbi ng\u01b0\u1ee1ng doanh thu ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb chi tr\u1ea3 ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb cho ng\u01b0\u1eddi b\u00e1n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong ng\u00e0y c\u1ee7a t\u1eebng h\u1ed9, c\u00e1 nh\u00e2n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t) v\u00e0 B\u1ea3ng k\u00ea thu mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p k\u00fd v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m;<\/p>\n<p style=\"padding-left: 40px;\">c) Kho\u1ea3n chi c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<p>c1) Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t ng\u01b0\u1eddi b\u00e1n c\u00f3 gi\u00e1 tr\u1ecb d\u01b0\u1edbi 05 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng mua nhi\u1ec1u l\u1ea7n trong c\u00f9ng m\u1ed9t ng\u00e0y c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t;<\/p>\n<p>c2) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c kho\u1ea3n chi do doanh nghi\u1ec7p \u1ee7y quy\u1ec1n\/giao cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp mua h\u1ed9 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean m\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1edfi ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau: C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh vi\u1ec7c \u1ee7y quy\u1ec1n ho\u1eb7c cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n kho\u1ea3n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 kho\u1ea3n chi n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thanh to\u00e1n l\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/p>\n<p>c3) Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean m\u00e0 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn chi ph\u00ed, doanh nghi\u1ec7p ch\u01b0a thanh to\u00e1n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p khi thanh to\u00e1n doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m chi ph\u00ed \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh vi\u1ec7c thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t (k\u1ec3 c\u1ea3 trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra k\u1ef3 t\u00ednh thu\u1ebf c\u00f3 ph\u00e1t sinh kho\u1ea3n chi ph\u00ed n\u00e0y).<\/p>\n<ol start=\"2\">\n<li>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh kh\u00e1c \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, bao g\u1ed3m:<\/li>\n<li>a) Kho\u1ea3n chi cho th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 gi\u00e1o d\u1ee5c qu\u1ed1c ph\u00f2ng v\u00e0 an ninh, hu\u1ea5n luy\u1ec7n, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng d\u00e2n qu\u00e2n t\u1ef1 v\u1ec7 v\u00e0 ph\u1ee5c v\u1ee5 c\u00e1c nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">b) Kho\u1ea3n chi h\u1ed7 tr\u1ee3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea3ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i trong doanh nghi\u1ec7p;<\/p>\n<p style=\"padding-left: 40px;\">c) Kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bao g\u1ed3m: Chi ph\u00ed tr\u1ea3 cho ng\u01b0\u1eddi d\u1ea1y, t\u00e0i li\u1ec7u h\u1ecdc t\u1eadp, thi\u1ebft b\u1ecb d\u00f9ng \u0111\u1ec3 ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p, v\u1eadt li\u1ec7u th\u1ef1c h\u00e0nh, c\u00e1c chi ph\u00ed kh\u00e1c h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi h\u1ecdc; chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u1ee7a doanh nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng v\u00e0o l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p; chi ph\u00ed \u0111\u00e0o t\u1ea1o, \u0111\u00e0o t\u1ea1o l\u1ea1i, b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p.<\/p>\n<p>C\u00e1c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o, \u0111\u00e0o t\u1ea1o l\u1ea1i, b\u1ed3i d\u01b0\u1ee1ng nghi\u1ec7p v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n<p style=\"padding-left: 40px;\">d) Kho\u1ea3n chi th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m: Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00e1n b\u1ed9 ph\u00f2ng, ch\u1ed1ng HIV\/AIDS c\u1ee7a doanh nghi\u1ec7p; chi ph\u00ed t\u1ed5 ch\u1ee9c truy\u1ec1n th\u00f4ng ph\u00f2ng, ch\u1ed1ng HIV\/AIDS cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p; ph\u00ed th\u1ef1c hi\u1ec7n t\u01b0 v\u1ea5n, kh\u00e1m v\u00e0 x\u00e9t nghi\u1ec7m HIV\/AIDS; chi ph\u00ed h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p;<\/p>\n<p style=\"padding-left: 40px;\">\u0111) Kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c, y t\u1ebf, v\u0103n h\u00f3a, ph\u00f2ng, ch\u1ed1ng, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, d\u1ecbch b\u1ec7nh, l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kho\u1ea3n t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n; kho\u1ea3n t\u00e0i tr\u1ee3 cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/p>\n<p>\u01111) Kho\u1ea3n t\u00e0i tr\u1ee3 cho gi\u00e1o d\u1ee5c b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y g\u1ed3m: T\u00e0i tr\u1ee3 cho c\u00e1c tr\u01b0\u1eddng h\u1ecdc c\u00f4ng l\u1eadp, d\u00e2n l\u1eadp v\u00e0 t\u01b0 th\u1ee5c thu\u1ed9c h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c m\u00e0 kho\u1ea3n t\u00e0i tr\u1ee3 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n trong c\u00e1c c\u01a1 s\u1edf n\u00e0y; t\u00e0i tr\u1ee3 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t ph\u1ee5c v\u1ee5 gi\u1ea3ng d\u1ea1y, h\u1ecdc t\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a tr\u01b0\u1eddng h\u1ecdc; t\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a tr\u01b0\u1eddng; t\u00e0i tr\u1ee3 h\u1ecdc b\u1ed5ng cho h\u1ecdc sinh, sinh vi\u00ean thu\u1ed9c c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Gi\u00e1o d\u1ee5c (t\u00e0i tr\u1ee3 tr\u1ef1c ti\u1ebfp cho h\u1ecdc sinh, sinh vi\u00ean ho\u1eb7c th\u00f4ng qua c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, th\u00f4ng qua c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt); t\u00e0i tr\u1ee3 cho c\u00e1c cu\u1ed9c thi v\u1ec1 c\u00e1c m\u00f4n h\u1ecdc \u0111\u01b0\u1ee3c gi\u1ea3ng d\u1ea1y trong tr\u01b0\u1eddng h\u1ecdc m\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia d\u1ef1 thi l\u00e0 ng\u01b0\u1eddi h\u1ecdc; t\u00e0i tr\u1ee3 \u0111\u1ec3 th\u00e0nh l\u1eadp c\u00e1c Qu\u1ef9 khuy\u1ebfn h\u1ecdc gi\u00e1o d\u1ee5c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o;<\/p>\n<p>\u01112) Kho\u1ea3n t\u00e0i tr\u1ee3 cho y t\u1ebf b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y g\u1ed3m: T\u00e0i tr\u1ee3 cho c\u00e1c c\u01a1 s\u1edf y t\u1ebf \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 y t\u1ebf m\u00e0 kho\u1ea3n t\u00e0i tr\u1ee3 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n trong c\u00e1c c\u01a1 s\u1edf y t\u1ebf \u0111\u00f3; t\u00e0i tr\u1ee3 thi\u1ebft b\u1ecb y t\u1ebf, d\u1ee5ng c\u1ee5 y t\u1ebf, thu\u1ed1c ch\u1eefa b\u1ec7nh; t\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng kh\u00e1m, ch\u1eefa b\u1ec7nh theo ph\u00e1p lu\u1eadt; t\u00e0i tr\u1ee3 cho ng\u01b0\u1eddi b\u1ec7nh th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n<p>\u01113) Kho\u1ea3n t\u00e0i tr\u1ee3 cho v\u0103n h\u00f3a b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft n\u00e0y g\u1ed3m: T\u00e0i tr\u1ee3 cho b\u1ea3o t\u00e0ng, th\u01b0 vi\u1ec7n, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 v\u0103n h\u00f3a m\u00e0 kho\u1ea3n t\u00e0i tr\u1ee3 n\u00e0y kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ec3 g\u00f3p v\u1ed1n, mua c\u1ed5 ph\u1ea7n trong c\u00e1c b\u1ea3o t\u00e0ng, th\u01b0 vi\u1ec7n \u0111\u00f3; t\u00e0i tr\u1ee3 tr\u1ef1c ti\u1ebfp cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a Qu\u1ef9 b\u1ea3o t\u1ed3n di s\u1ea3n v\u0103n h\u00f3a; t\u00e0i tr\u1ee3 cho b\u1ea3o t\u00e0ng, th\u01b0 vi\u1ec7n, Qu\u1ef9 b\u1ea3o t\u1ed3n di s\u1ea3n v\u0103n h\u00f3a th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n<p>\u01114) Kho\u1ea3n t\u00e0i tr\u1ee3 cho ph\u00f2ng, ch\u1ed1ng, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, d\u1ecbch b\u1ec7nh b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y g\u1ed3m: T\u00e0i tr\u1ee3 \u0111\u1ec3 ph\u00f2ng, ch\u1ed1ng, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, d\u1ecbch b\u1ec7nh tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; t\u00e0i tr\u1ee3 cho c\u00e1 nh\u00e2n b\u1ecb thi\u1ec7t h\u1ea1i th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n<p>\u01115) Kho\u1ea3n t\u00e0i tr\u1ee3 l\u00e0m nh\u00e0 \u0111\u1ea1i \u0111o\u00e0n k\u1ebft, nh\u00e0 t\u00ecnh ngh\u0129a, nh\u00e0 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y bao g\u1ed3m: T\u00e0i tr\u1ee3 tr\u1ef1c ti\u1ebfp ho\u1eb7c t\u00e0i tr\u1ee3 th\u00f4ng qua m\u1ed9t c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y bao g\u1ed3m: Ng\u01b0\u1eddi c\u00f3 c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ng\u01b0\u1eddi c\u00f3 c\u00f4ng; \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i h\u01b0\u1edfng tr\u1ee3 c\u1ea5p t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; ng\u01b0\u1eddi thu\u1ed9c h\u1ed9 ngh\u00e8o, c\u1eadn ngh\u00e8o v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n<p>\u01116) Kho\u1ea3n t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 d\u00e0nh cho c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n l\u00e0 ch\u01b0\u01a1ng tr\u00ecnh \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh th\u1ef1c hi\u1ec7n \u1edf 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 (bao g\u1ed3m c\u1ea3 kho\u1ea3n t\u00e0i tr\u1ee3 c\u1ee7a doanh nghi\u1ec7p cho vi\u1ec7c x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh h\u1ea1 t\u1ea7ng \u1edf \u0111\u1ecba b\u00e0n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo \u0110\u1ec1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t).<\/p>\n<p>\u01117) Kho\u1ea3n t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n ho\u1eb7c hi\u1ec7n v\u1eadt cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n. \u0110\u1ed1i t\u01b0\u1ee3ng nh\u1eadn t\u00e0i tr\u1ee3 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, ph\u00e1p lu\u1eadt v\u1ec1 chuy\u1ec3n \u0111\u1ed5i s\u1ed1;<\/p>\n<p style=\"padding-left: 40px;\">e) Kho\u1ea3n chi cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1.<\/p>\n<p style=\"padding-left: 40px;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh kho\u1ea3n chi cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, ph\u00e1p lu\u1eadt v\u1ec1 chuy\u1ec3n \u0111\u1ed5i s\u1ed1;<\/p>\n<p style=\"padding-left: 40px;\">g) Ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t do thi\u00ean tai, d\u1ecbch b\u1ec7nh v\u00e0 tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng.<\/p>\n<p>g1) 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 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t tr\u1eeb \u0111i ph\u1ea7n gi\u00e1 tr\u1ecb doanh nghi\u1ec7p b\u1ea3o hi\u1ec3m ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ph\u1ea3i b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n<p>g2) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n b\u1ed3i th\u01b0\u1eddng doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c kh\u00e1c v\u1edbi k\u1ef3 ph\u00e1t sinh kho\u1ea3n t\u1ed5n th\u1ea5t m\u00e0 doanh nghi\u1ec7p ch\u01b0a tr\u1eeb kho\u1ea3n b\u1ed3i th\u01b0\u1eddng n\u00e0y v\u00e0o gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t th\u00ec doanh nghi\u1ec7p t\u00ednh kho\u1ea3n b\u1ed3i th\u01b0\u1eddng v\u00e0o thu nh\u1eadp kh\u00e1c t\u1ea1i k\u1ef3 ph\u00e1t sinh kho\u1ea3n b\u1ed3i th\u01b0\u1eddng;<\/p>\n<p>g3) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ph\u1ea7n gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y g\u1ed3m th\u1ea3m h\u1ecda, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n<p style=\"padding-left: 40px;\">h) Kho\u1ea3n chi th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c bi\u1ec7t ph\u00e1i tham gia qu\u1ea3n tr\u1ecb, \u0111i\u1ec1u h\u00e0nh, ki\u1ec3m so\u00e1t t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t \u0111\u1eb7c bi\u1ec7t, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c chuy\u1ec3n giao b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng;<\/p>\n<p style=\"padding-left: 40px;\">i) M\u1ed9t s\u1ed1 kho\u1ea3n chi ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ph\u00e1t sinh trong k\u1ef3, bao g\u1ed3m:<\/p>\n<p>i1) Chi ph\u00ed c\u1ee7a b\u00ean tham gia d\u1ef1 th\u1ea7u ph\u1ea3i b\u1ecf ra cho ho\u1ea1t \u0111\u1ed9ng tham gia \u0111\u1ea5u th\u1ea7u nh\u01b0ng kh\u00f4ng tr\u00fang th\u1ea7u;<\/p>\n<p>i2) Chi ph\u00ed nghi\u00ean c\u1ee9u th\u1ecb tr\u01b0\u1eddng, nghi\u00ean c\u1ee9u s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 chu\u1ea9n b\u1ecb cho vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 m\u1edbi, chi ph\u00ed \u0111\u1ea7u t\u01b0 cho d\u1ef1 \u00e1n ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 m\u1edbi nh\u01b0ng kh\u00f4ng th\u00e0nh c\u00f4ng ho\u1eb7c d\u1eebng tri\u1ec3n khai.<\/p>\n<p>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y khi c\u00f3 b\u00e1o c\u00e1o nghi\u00ean c\u1ee9u v\u1ec1 ph\u00e1t tri\u1ec3n th\u1ecb tr\u01b0\u1eddng, ph\u00e1t tri\u1ec3n v\u1ec1 s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 m\u1edbi g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00f4ng y\u00eau c\u1ea7u g\u1eedi b\u00e1o c\u00e1o th\u00ec th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef b\u00e1o c\u00e1o t\u1ea1i doanh nghi\u1ec7p;<\/p>\n<p>i3) Chi ph\u00ed ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd, duy tr\u00ec c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng tr\u1ea3 cho c\u00e1c doanh nghi\u1ec7p kinh doanh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng trong c\u00e1c khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao, khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung, khu c\u00f4ng nghi\u1ec7p, c\u1ee5m c\u00f4ng nghi\u1ec7p, chi ph\u00ed ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 cho Nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi \u0111\u1ea5t thu\u00ea c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong \u0111\u00f3 \u0111\u1ea5t v\u00e0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng n\u00e0y ph\u1ea3i l\u00e0 \u0111\u1ecba \u0111i\u1ec3m, tr\u1ee5 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n<p>i4) Chi ph\u00ed kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n cho thu\u00ea trong th\u1eddi gian ch\u01b0a c\u00f3 kh\u00e1ch thu\u00ea.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n cho thu\u00ea nh\u01b0ng ch\u01b0a c\u00f3 kh\u00e1ch thu\u00ea, n\u1ebfu t\u00e0i s\u1ea3n thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p c\u1ee7a doanh nghi\u1ec7p th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n n\u00e0y trong th\u1eddi gian ch\u01b0a c\u00f3 kh\u00e1ch thu\u00ea;<\/p>\n<p>i5) Chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p ho\u1eb7c chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p; chi ph\u00ed kh\u00f4i ph\u1ee5c sau khi t\u1ea1m d\u1eebng s\u1ea3n xu\u1ea5t, kinh doanh (kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh); chi ph\u00ed ho\u00e0n tr\u1ea3 l\u1ea1i hi\u1ec7n tr\u1ea1ng theo h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc khi ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n<p>i6) Chi ph\u00ed gi\u1edbi thi\u1ec7u\/marketing s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 tr\u01b0\u1edbc khi b\u00e1n h\u00e0ng.<\/p>\n<p>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y khi c\u00f3 b\u00e1o c\u00e1o v\u1ec1 ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00f4ng y\u00eau c\u1ea7u g\u1eedi b\u00e1o c\u00e1o th\u00ec th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef b\u00e1o c\u00e1o t\u1ea1i doanh nghi\u1ec7p;<\/p>\n<p>i7) Chi ph\u00ed h\u1ee7y h\u00e0ng t\u1ed3n kho h\u01b0 h\u1ecfng do thay \u0111\u1ed5i qu\u00e1 tr\u00ecnh sinh h\u00f3a t\u1ef1 nhi\u00ean, h\u00e0ng l\u1ea1c h\u1eadu m\u1ed1t, l\u1ea1c h\u1eadu k\u1ef9 thu\u1eadt, l\u1ed7i th\u1eddi, h\u00e0ng h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, h\u00e0ng kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u00e0ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng do quy \u0111\u1ecbnh c\u1ee7a c\u00e1c lu\u1eadt chuy\u00ean ng\u00e0nh; chi ph\u00ed h\u1ee7y nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng. Chi ph\u00ed h\u1ee7y h\u00e0ng t\u1ea1i \u0111i\u1ec3m n\u00e0y bao g\u1ed3m gi\u00e1 tr\u1ecb h\u00e0ng h\u1ee7y theo gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n (tr\u1eeb ph\u1ea7n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh (n\u1ebfu c\u00f3)) v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u1ee7y h\u00e0ng;<\/p>\n<p>i8) Chi ph\u00ed h\u1ee7y t\u00e0i s\u1ea3n do h\u01b0 h\u1ecfng kh\u00f4ng c\u00f2n nhu c\u1ea7u s\u1eed d\u1ee5ng. Chi ph\u00ed h\u1ee7y t\u00e0i s\u1ea3n t\u1ea1i \u0111i\u1ec3m n\u00e0y bao g\u1ed3m gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 s\u00e1ch t\u1ea1i doanh nghi\u1ec7p v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u1ee7y t\u00e0i s\u1ea3n;<\/p>\n<p>i9) Chi ph\u00ed h\u1ee7y ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh gia c\u00f4ng, s\u1ea3n xu\u1ea5t.<\/p>\n<p>Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n chi ph\u00ed t\u1ea1i \u0111i\u1ec3m i kho\u1ea3n n\u00e0y \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n<p style=\"padding-left: 40px;\">k) Kho\u1ea3n chi h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng \u0111\u1ed3ng th\u1eddi ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00f4ng tr\u00ecnh c\u00f4ng c\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2 M\u1ee5c I, M\u1ee5c III v\u00e0 M\u1ee5c IV Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 06\/2021\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 01 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 qu\u1ea3n l\u00fd ch\u1ea5t l\u01b0\u1ee3ng, thi c\u00f4ng x\u00e2y d\u1ef1ng v\u00e0 b\u1ea3o tr\u00ec c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng;<\/p>\n<p style=\"padding-left: 40px;\">l) Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh nh\u1eb1m trung h\u00f2a c\u00e1c-bon v\u00e0 net zero, gi\u1ea3m \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng, \u0111\u1ed3ng th\u1eddi li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n<p style=\"padding-left: 40px;\">m) Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c Qu\u1ef9 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, bao g\u1ed3m: Qu\u1ef9 vi\u1ec5n th\u00f4ng c\u00f4ng \u00edch; Qu\u1ef9 Ph\u00f2ng, ch\u1ed1ng t\u00e1c h\u1ea1i thu\u1ed1c l\u00e1; Qu\u1ef9 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng Vi\u1ec7t Nam v\u00e0 c\u00e1c Qu\u1ef9 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7. Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c Qu\u1ef9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y l\u00e0 kho\u1ea3n doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p v\u00e0o c\u00e1c Qu\u1ef9 theo quy \u0111\u1ecbnh.<\/p>\n<p><strong>\u0110i\u1ec1u 10. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/strong><\/p>\n<p>C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ol>\n<li>C\u00e1c 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 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<li>C\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh bao g\u1ed3m: Vi ph\u1ea1m lu\u1eadt giao th\u00f4ng, vi ph\u1ea1m quy \u0111\u1ecbnh \u0111\u0103ng k\u00fd kinh doanh, vi ph\u1ea1m quy \u0111\u1ecbnh k\u1ebf to\u00e1n, vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf bao g\u1ed3m c\u1ea3 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t v\u1ec1 vi ph\u1ea1m h\u00e0nh ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<li>C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c; kho\u1ea3n chi \u0111\u00e3 \u0111\u01b0\u1ee3c chi t\u1eeb Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p, Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi sau:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) 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 c\u00f4ng th\u1ee9c sau:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"31%\">Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam trong k\u1ef3 t\u00ednh thu\u1ebf<\/td>\n<td rowspan=\"2\" width=\"4%\">=<\/td>\n<td width=\"39%\">Doanh thu t\u00ednh thu\u1ebf c\u1ee7a c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam trong k\u1ef3 t\u00ednh thu\u1ebf<\/td>\n<td rowspan=\"2\" width=\"6%\">x<\/td>\n<td rowspan=\"2\" width=\"18%\">T\u1ed5ng s\u1ed1 chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i trong k\u1ef3 t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td width=\"39%\">T\u1ed5ng doanh thu c\u1ee7a c\u00f4ng ty \u1edf n\u01b0\u1edbc ngo\u00e0i, bao g\u1ed3m c\u1ea3 doanh thu c\u1ee7a c\u00e1c c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u1edf c\u00e1c n\u01b0\u1edbc kh\u00e1c trong k\u1ef3 t\u00ednh thu\u1ebf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"padding-left: 40px;\">b) Ph\u1ea7n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino v\u01b0\u1ee3t qu\u00e1 4% doanh thu ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino;<\/p>\n<p style=\"padding-left: 40px;\">c) Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft;<\/p>\n<p style=\"padding-left: 40px;\">d) Ph\u1ea7n chi cho c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf, bao g\u1ed3m: Chi \u0111\u00e1m hi\u1ebfu, h\u1ef7 c\u1ee7a b\u1ea3n th\u00e2n v\u00e0 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ngh\u1ec9 m\u00e1t; chi h\u1ed7 tr\u1ee3 \u0111i\u1ec1u tr\u1ecb kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh; chi h\u1ed7 tr\u1ee3 b\u1ed5 sung ki\u1ebfn th\u1ee9c h\u1ecdc t\u1eadp t\u1ea1i c\u01a1 s\u1edf gi\u00e1o d\u1ee5c, c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p; chi h\u1ed7 tr\u1ee3 gia \u0111\u00ecnh ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai, d\u1ecbch h\u1ecda, tai n\u1ea1n, \u1ed1m \u0111au; chi khen th\u01b0\u1edfng con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e0nh t\u00edch t\u1ed1t trong h\u1ecdc t\u1eadp; chi h\u1ed7 tr\u1ee3 chi ph\u00ed \u0111i l\u1ea1i ng\u00e0y l\u1ec5, t\u1ebft cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi b\u1ea3o hi\u1ec3m tai n\u1ea1n (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p chi b\u1ea3o hi\u1ec3m tai n\u1ea1n b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh), b\u1ea3o hi\u1ec3m s\u1ee9c kh\u1ecfe, b\u1ea3o hi\u1ec3m t\u1ef1 nguy\u1ec7n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb kho\u1ea3n \u0111\u00f3ng g\u00f3p tham gia b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, kho\u1ea3n chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n n\u00e0y) v\u00e0 nh\u1eefng kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i kh\u00e1c, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>d1) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia cho 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh 01 th\u00e1ng l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u1ef1c t\u1ebf th\u1ef1c hi\u1ec7n trong n\u0103m t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m chia cho s\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng trong n\u0103m;<\/p>\n<p>d2) Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf \u0111\u00e3 chi tr\u1ea3 c\u1ee7a n\u0103m quy\u1ebft to\u00e1n \u0111\u00f3 \u0111\u1ebfn th\u1eddi h\u1ea1n cu\u1ed1i c\u00f9ng n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh (kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a n\u0103m tr\u01b0\u1edbc chi trong n\u0103m quy\u1ebft to\u00e1n thu\u1ebf);<\/p>\n<p style=\"padding-left: 40px;\">\u0111) Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c 05 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\/ng\u01b0\u1eddi \u0111\u1ec3 \u0111\u00f3ng g\u00f3p tham gia b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung theo Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ho\u1eb7c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Ph\u1ea7n v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, v\u1ec1 b\u1ea3o hi\u1ec3m y t\u1ebf \u0111\u1ec3 tr\u00edch n\u1ed9p c\u00e1c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i (b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung b\u1eaft bu\u1ed9c), Qu\u1ef9 b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 Qu\u1ef9 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>\u01111) Kho\u1ea3n tham gia b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung theo Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ho\u1eb7c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb ngo\u00e0i vi\u1ec7c kh\u00f4ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y c\u00f2n ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n;<\/p>\n<p>\u01112) Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tham gia b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung theo Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ho\u1eb7c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p n\u1ee3 ti\u1ec1n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c).<\/p>\n<ol start=\"5\">\n<li>Tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng kh\u00f4ng theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng: D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp v\u00e0 d\u1ef1 ph\u00f2ng r\u1ee7i ro ngh\u1ec1 nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p th\u1ea9m \u0111\u1ecbnh gi\u00e1, doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp.<\/li>\n<li>Chi kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n<p style=\"padding-left: 40px;\">Ri\u00eang t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p, bao g\u1ed3m: Nh\u00e0 ngh\u1ec9 gi\u1eefa ca, nh\u00e0 \u0103n gi\u1eefa ca, nh\u00e0 thay qu\u1ea7n \u00e1o, nh\u00e0 v\u1ec7 sinh, ph\u00f2ng ho\u1eb7c tr\u1ea1m y t\u1ebf \u0111\u1ec3 kh\u00e1m, ch\u1eefa b\u1ec7nh, c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o, d\u1ea1y ngh\u1ec1, th\u01b0 vi\u1ec7n, nh\u00e0 tr\u1ebb, khu th\u1ec3 thao v\u00e0 c\u00e1c thi\u1ebft b\u1ecb, n\u1ed9i th\u1ea5t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u1eafp \u0111\u1eb7t trong c\u00e1c c\u00f4ng tr\u00ecnh n\u00eau tr\u00ean; b\u1ec3 ch\u1ee9a n\u01b0\u1edbc s\u1ea1ch, nh\u00e0 \u0111\u1ec3 xe; xe \u0111\u01b0a \u0111\u00f3n ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u00e0 \u1edf tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, chi ph\u00ed mua s\u1eafm m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 nh\u1eefng t\u00e0i s\u1ea3n d\u00f9ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/p>\n<p style=\"padding-left: 40px;\">b) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng c\u00f3 gi\u1ea5y t\u1edd ch\u1ee9ng minh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p (tr\u1eeb t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh);<\/p>\n<p style=\"padding-left: 40px;\">c) Chi kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i, h\u1ea1ch to\u00e1n trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh;<\/p>\n<p style=\"padding-left: 40px;\">d) Ph\u1ea7n tr\u00edch kh\u1ea5u hao kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>d1) Doanh nghi\u1ec7p tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p kh\u1ea5u hao nhanh nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea3m b\u1ea3o kinh doanh c\u00f3 l\u00e3i;<\/p>\n<p>d2) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh (bao g\u1ed3m c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y) th\u00ec chi ph\u00ed mua t\u00e0i s\u1ea3n n\u00eau tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m;<\/p>\n<p>\u0111) Kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 kh\u1ea5u hao h\u1ebft gi\u00e1 tr\u1ecb tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u0111\u00e1nh gi\u00e1 l\u1ea1i;<\/p>\n<p style=\"padding-left: 40px;\">e) M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>e1) Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi: Ph\u1ea7n tr\u00edch kh\u1ea5u hao t\u01b0\u01a1ng \u1ee9ng v\u1edbi nguy\u00ean gi\u00e1 v\u01b0\u1ee3t tr\u00ean 1,6 t\u1ef7 \u0111\u1ed3ng\/xe \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng (tr\u1eeb \u00f4 t\u00f4 d\u00f9ng cho kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n; \u00f4 t\u00f4 d\u00f9ng \u0111\u1ec3 l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed cho kinh doanh \u00f4 t\u00f4); ph\u1ea7n tr\u00edch kh\u1ea5u hao \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng th\u00ec gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a xe \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng nguy\u00ean gi\u00e1 th\u1ef1c mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u1eeb \u0111i s\u1ed1 kh\u1ea5u hao l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng, thanh l\u00fd xe.<\/p>\n<p>\u00d4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng chuy\u00ean kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, du l\u1ecbch v\u00e0 kh\u00e1ch s\u1ea1n l\u00e0 c\u00e1c \u00f4 t\u00f4 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u00ean doanh nghi\u1ec7p m\u00e0 doanh nghi\u1ec7p n\u00e0y trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 \u0111\u0103ng k\u00fd m\u1ed9t trong c\u00e1c ng\u00e0nh ngh\u1ec1: V\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh v\u1eadn t\u1ea3i, h\u00e0nh kh\u00e1ch, du l\u1ecbch, kh\u00e1ch s\u1ea1n. M\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, du thuy\u1ec1n kh\u00f4ng s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kinh doanh v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, h\u00e0nh kh\u00e1ch, kh\u00e1ch du l\u1ecbch l\u00e0 m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, du thuy\u1ec1n c\u1ee7a c\u00e1c doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u00e0 h\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 v\u1eadn t\u1ea3i h\u00e0ng ho\u00e1, v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, kinh doanh du l\u1ecbch, kh\u00e1ch s\u1ea1n;<\/p>\n<p>e2) \u0110\u1ed1i v\u1edbi c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t v\u1eeba s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u1eeba s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch kh\u00e1c th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh kh\u1ea5u hao v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t t\u01b0\u01a1ng \u1ee9ng ph\u1ea7n di\u1ec7n t\u00edch kh\u00f4ng s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c kh\u00f4ng s\u1eed d\u1ee5ng ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/p>\n<p>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf theo \u0111\u00fang m\u1ee9c tr\u00edch kh\u1ea5u hao v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t nh\u01b0 tr\u1ee5 s\u1edf v\u0103n ph\u00f2ng, nh\u00e0 x\u01b0\u1edfng, c\u1eeda h\u00e0ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau: C\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t mang t\u00ean doanh nghi\u1ec7p (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t thu\u1ed9c quy\u1ec1n s\u1eed d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p) ho\u1eb7c c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t, m\u01b0\u1ee3n \u0111\u1ea5t gi\u1eefa doanh nghi\u1ec7p v\u1edbi \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n c\u00f3 \u0111\u1ea5t v\u00e0 \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t \u0111i thu\u00ea ho\u1eb7c \u0111i m\u01b0\u1ee3n); c\u00f3 h\u00f3a \u0111\u01a1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng b\u00e0n giao k\u00e8m theo h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (n\u1ebfu c\u00f3), quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng mang t\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p; c\u00f4ng tr\u00ecnh tr\u00ean \u0111\u1ea5t \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, theo d\u00f5i h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/p>\n<p>e3) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p \u0111ang d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng ph\u1ea3i t\u1ea1m th\u1eddi d\u1eebng do s\u1ea3n xu\u1ea5t theo m\u00f9a v\u1ee5 v\u1edbi th\u1eddi gian d\u01b0\u1edbi 09 th\u00e1ng; t\u1ea1m th\u1eddi d\u00f9ng \u0111\u1ec3 s\u1eeda ch\u1eefa, \u0111\u1ec3 di d\u1eddi di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m, \u0111\u1ec3 b\u1ea3o tr\u00ec, b\u1ea3o d\u01b0\u1ee1ng theo \u0111\u1ecbnh k\u1ef3, v\u1edbi th\u1eddi gian d\u01b0\u1edbi 12 th\u00e1ng, sau \u0111\u00f3 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ti\u1ebfp t\u1ee5c \u0111\u01b0a v\u00e0o ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec trong kho\u1ea3ng th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u00f3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 kho\u1ea3n chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh trong th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<p>Doanh nghi\u1ec7p ph\u1ea3i l\u01b0u gi\u1eef v\u00e0 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, nguy\u00ean nh\u00e2n c\u1ee7a vi\u1ec7c t\u1ea1m d\u1eebng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u;<\/p>\n<p>e4) Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao v\u00e0 ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f3 th\u1eddi h\u1ea1n n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00f3 tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng \u0111\u1ea5t ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c th\u1eddi gian cho thu\u00ea \u0111\u1ea5t ghi trong h\u1ee3p \u0111\u1ed3ng giao \u0111\u1ea5t\/cho thu\u00ea \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edbi, d\u1eebng ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 s\u1eeda ch\u1eefa, \u0111\u1ec3 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edbi).<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang v\u00e0 ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac th\u00ec nguy\u00ean gi\u00e1 l\u00e0 gi\u00e1 mua th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 c\u1ed9ng v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh v\u00e0o s\u1eed d\u1ee5ng. Gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n (t\u00e0i s\u1ea3n) ph\u00f9 h\u1ee3p v\u1edbi gi\u00e1 th\u1ecb tr\u01b0\u1eddng nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t\u00e0i s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e2u d\u00e0i kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t th\u00ec gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m mua t\u00e0i s\u1ea3n.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n v\u1ed1n ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 doanh nghi\u1ec7p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, n\u1ebfu c\u00f3 chuy\u1ec3n giao t\u00e0i s\u1ea3n th\u00ec doanh nghi\u1ec7p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n chuy\u1ec3n giao \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n tr\u00edch kh\u1ea5u hao theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i tr\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<ol start=\"7\">\n<li>C\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc theo k\u1ef3 h\u1ea1n, theo chu k\u1ef3 m\u00e0 \u0111\u1ebfn h\u1ebft k\u1ef3 h\u1ea1n, h\u1ebft chu k\u1ef3 ch\u01b0a chi ho\u1eb7c chi kh\u00f4ng h\u1ebft, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) C\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc bao g\u1ed3m: Kho\u1ea3n tr\u00edch tr\u01b0\u1edbc v\u1ec1 s\u1eeda ch\u1eefa l\u1edbn t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n; c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 t\u00ednh doanh thu nh\u01b0ng c\u00f2n ti\u1ebfp t\u1ee5c ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo h\u1ee3p \u0111\u1ed3ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u1ecbch v\u1ee5 trong nhi\u1ec1u n\u0103m nh\u01b0ng c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u00e3 t\u00ednh to\u00e0n b\u1ed9 v\u00e0o doanh thu c\u1ee7a n\u0103m thu ti\u1ec1n) v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch tr\u01b0\u1edbc kh\u00e1c;<\/p>\n<p style=\"padding-left: 40px;\">b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u00e3 ghi nh\u1eadn doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a ph\u00e1t sinh \u0111\u1ea7y \u0111\u1ee7 chi ph\u00ed th\u00ec \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc c\u00e1c kho\u1ea3n chi ph\u00ed theo quy \u0111\u1ecbnh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p ph\u1ea3i t\u00ednh to\u00e1n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf c\u0103n c\u1ee9 c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng chi ph\u00ed (tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc) ho\u1eb7c gi\u1ea3m chi ph\u00ed (tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc) v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng.<\/p>\n<ol start=\"7\">\n<li>Chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n<p style=\"padding-left: 40px;\">b) C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u1eed ng\u01b0\u1eddi sang l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c di chuy\u1ec3n trong n\u1ed9i b\u1ed9 T\u1eadp \u0111o\u00e0n, gi\u1eefa c\u00f4ng ty m\u1eb9 v\u1edbi c\u00f4ng ty con); Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n.<\/p>\n<p>b1) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i trong \u0111\u00f3 c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n h\u1ecdc cho con c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam theo b\u1eadc h\u1ecdc t\u1eeb m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p tr\u1ea3 c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p>b2) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u00f3 c\u00f3 ghi kho\u1ea3n chi v\u1ec1 ti\u1ec1n nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, kho\u1ea3n chi tr\u1ea3 n\u00e0y c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p>b3) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i trong \u0111\u00f3 n\u00eau r\u00f5 doanh nghi\u1ec7p Vi\u1ec7t Nam ph\u1ea3i ch\u1ecbu c\u00e1c chi ph\u00ed v\u1ec1 ch\u1ed7 \u1edf cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian c\u00f4ng t\u00e1c \u1edf Vi\u1ec7t Nam th\u00ec ti\u1ec1n thu\u00ea nh\u00e0 cho c\u00e1c chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam do doanh nghi\u1ec7p Vi\u1ec7t Nam chi tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p style=\"padding-left: 40px;\">c) Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m th\u1ef1c t\u1ebf ch\u01b0a chi; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng. M\u1ee9c d\u1ef1 ph\u00f2ng h\u00e0ng n\u0103m do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng qu\u00e1 17% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n.<\/p>\n<p style=\"padding-left: 40px;\">Vi\u1ec7c tr\u00edch l\u1eadp qu\u1ef9 l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o sau khi tr\u00edch l\u1eadp, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb l\u1ed7, n\u1ebfu doanh nghi\u1ec7p b\u1ecb l\u1ed7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00edch \u0111\u1ee7 17%. Tr\u01b0\u1eddng h\u1ee3p n\u0103m tr\u01b0\u1edbc doanh nghi\u1ec7p c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng m\u00e0 sau 6 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft qu\u1ef9 l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i t\u00ednh gi\u1ea3m chi ph\u00ed c\u1ee7a n\u0103m sau;<\/p>\n<p style=\"padding-left: 40px;\">d) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7; th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh;<\/p>\n<p style=\"padding-left: 40px;\">\u0111) Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m, b\u1eb1ng hi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb;<\/p>\n<p style=\"padding-left: 40px;\">e) Chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn m\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quy ch\u1ebf quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c chi th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn v\u00e0 kh\u00f4ng c\u00f3 h\u1ed9i \u0111\u1ed3ng nghi\u1ec7m thu s\u00e1ng ki\u1ebfn, c\u1ea3i ti\u1ebfn;<\/p>\n<p style=\"padding-left: 40px;\">g) Chi ph\u1ee5 c\u1ea5p ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i \u0111i ngh\u1ec9 ph\u00e9p kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng;<\/p>\n<p style=\"padding-left: 40px;\">h) Chi ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c, chi ph\u00ed \u0111i l\u1ea1i v\u00e0 ti\u1ec1n thu\u00ea ch\u1ed7 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c n\u1ebfu c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c (bao g\u1ed3m c\u00f4ng t\u00e1c trong n\u01b0\u1edbc v\u00e0 c\u00f4ng t\u00e1c n\u01b0\u1edbc ngo\u00e0i) n\u1ebfu c\u00f3 ph\u00e1t sinh chi ph\u00ed t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean m\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1edfi c\u00e1 nh\u00e2n b\u1eb1ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec x\u00e1c \u0111\u1ecbnh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau: C\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 giao xu\u1ea5t; doanh nghi\u1ec7p c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c v\u0103n b\u1ea3n c\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c; quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e9p thanh to\u00e1n kho\u1ea3n c\u00f4ng t\u00e1c ph\u00ed, mua v\u00e9 ph\u01b0\u01a1ng ti\u1ec7n \u0111i l\u1ea1i b\u1edfi c\u00e1 nh\u00e2n b\u1eb1ng d\u1ecbch v\u1ee5 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u00e0 kho\u1ea3n chi n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p thanh to\u00e1n l\u1ea1i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c quy ch\u1ebf n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi kho\u00e1n ti\u1ec1n \u0111i l\u1ea1i, ti\u1ec1n \u1edf, ti\u1ec1n ph\u1ee5 c\u1ea5p;<\/p>\n<p style=\"padding-left: 40px;\">i) C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb sau \u0111\u00e2y nh\u01b0ng n\u1ebfu chi kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch:<\/p>\n<p>i1) C\u00e1c kho\u1ea3n chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef, bao g\u1ed3m: Chi cho c\u00f4ng t\u00e1c \u0111\u00e0o t\u1ea1o l\u1ea1i ngh\u1ec1 cho lao \u0111\u1ed9ng n\u1eef trong tr\u01b0\u1eddng h\u1ee3p ngh\u1ec1 c\u0169 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p ph\u1ea3i chuy\u1ec3n \u0111\u1ed5i sang ngh\u1ec1 kh\u00e1c theo quy ho\u1ea1ch ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m h\u1ecdc ph\u00ed (n\u1ebfu c\u00f3) c\u1ed9ng v\u1edbi ch\u00eanh l\u1ec7ch ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch b\u1eadc (\u0111\u1ea3m b\u1ea3o 100% l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111i h\u1ecdc); chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p (n\u1ebfu c\u00f3) cho gi\u00e1o vi\u00ean d\u1ea1y \u1edf nh\u00e0 tr\u1ebb, m\u1eabu gi\u00e1o do doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd; chi ph\u00ed t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe th\u00eam trong n\u0103m nh\u01b0 kh\u00e1m b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, m\u00e3n t\u00ednh ho\u1eb7c ph\u1ee5 khoa cho n\u1eef c\u00f4ng nh\u00e2n vi\u00ean; chi b\u1ed3i d\u01b0\u1ee1ng cho lao \u0111\u1ed9ng n\u1eef sau khi sinh con; ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam gi\u1edd cho lao \u0111\u1ed9ng n\u1eef trong tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do kh\u00e1ch quan ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1eef kh\u00f4ng ngh\u1ec9 sau khi sinh con, ngh\u1ec9 cho con b\u00fa m\u00e0 \u1edf l\u1ea1i l\u00e0m vi\u1ec7c cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1ea3 theo ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m m\u00e0 lao \u0111\u1ed9ng n\u1eef v\u1eabn l\u00e0m vi\u1ec7c trong th\u1eddi gian kh\u00f4ng ngh\u1ec9 theo ch\u1ebf \u0111\u1ed9;<\/p>\n<p>i2) C\u00e1c kho\u1ea3n chi th\u00eam cho lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m: H\u1ecdc ph\u00ed \u0111i h\u1ecdc (n\u1ebfu c\u00f3) c\u1ed9ng v\u1edbi ch\u00eanh l\u1ec7ch ti\u1ec1n l\u01b0\u01a1ng ng\u1ea1ch b\u1eadc (\u0111\u1ea3m b\u1ea3o 100% l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111i h\u1ecdc); ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1ec1 nh\u00e0 \u1edf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh;<\/p>\n<p style=\"padding-left: 40px;\">k) Chi tr\u1ea3 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m, tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, chi b\u1ed3i th\u01b0\u1eddng, tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi b\u1ecb tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng theo \u0111\u00fang quy \u0111\u1ecbnh;<\/p>\n<p style=\"padding-left: 40px;\">l) Chi ph\u00ed mua th\u1ebb h\u1ed9i vi\u00ean s\u00e2n g\u00f4n, chi ph\u00ed ch\u01a1i g\u00f4n.<\/p>\n<ol>\n<li>Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n v\u1ed1n \u0111i\u1ec1u l\u1ec7 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u01b0 nh\u00e2n l\u00e0 v\u1ed1n \u0111\u1ea7u t\u01b0) \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n t\u1ed1i \u0111a kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh; chi tr\u1ea3 l\u00e3i ti\u1ec1n vay trong qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n, gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u1ea7u t\u01b0.<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7, trong qu\u00e1 tr\u00ecnh kinh doanh c\u00f3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o doanh nghi\u1ec7p kh\u00e1c th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/p>\n<p style=\"padding-left: 40px;\">b) Chi tr\u1ea3 l\u00e3i ti\u1ec1n vay t\u01b0\u01a1ng \u1ee9ng v\u1edbi v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n ghi trong \u0111i\u1ec1u l\u1ec7 c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n t\u1ed1i \u0111a kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n g\u00f3p v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>b1) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu th\u00ec to\u00e0n b\u1ed9 l\u00e3i ti\u1ec1n vay l\u00e0 kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb;<\/p>\n<p>b2) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n vay l\u1edbn h\u01a1n s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu theo ti\u1ebfn \u0111\u1ed9 g\u00f3p v\u1ed1n th\u00ec x\u00e1c \u0111\u1ecbnh nh\u01b0 sau: N\u1ebfu doanh nghi\u1ec7p ph\u00e1t sinh nhi\u1ec1u kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng t\u1ef7 l\u1ec7 (%) gi\u1eefa v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n vay nh\u00e2n v\u1edbi t\u1ed5ng s\u1ed1 l\u00e3i vay; n\u1ebfu doanh nghi\u1ec7p ch\u1ec9 ph\u00e1t sinh m\u1ed9t kho\u1ea3n vay th\u00ec kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb b\u1eb1ng s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu nh\u00e2n v\u1edbi l\u00e3i su\u1ea5t c\u1ee7a kho\u1ea3n vay nh\u00e2n v\u1edbi th\u1eddi gian g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f2n thi\u1ebfu.<\/p>\n<ol start=\"10\">\n<li>Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1.<\/li>\n<li>Ph\u1ea7n chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e9p thu h\u1ed3i v\u01b0\u1ee3t qu\u00e1 t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c duy\u1ec7t; tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed kh\u00f4ng quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 l\u1ec7 thu h\u1ed3i chi ph\u00ed th\u00ec ph\u1ea7n chi ph\u00ed v\u01b0\u1ee3t tr\u00ean 35% kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb; c\u00e1c chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed thu h\u1ed3i g\u1ed3m:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) C\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">b) Chi ph\u00ed ph\u00e1t sinh tr\u01b0\u1edbc khi h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed c\u00f3 hi\u1ec7u l\u1ef1c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed ho\u1eb7c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/p>\n<p style=\"padding-left: 40px;\">c) C\u00e1c lo\u1ea1i hoa h\u1ed3ng d\u1ea7u kh\u00ed v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed thu h\u1ed3i theo h\u1ee3p \u0111\u1ed3ng;<\/p>\n<p style=\"padding-left: 40px;\">d) Chi l\u00e3i \u0111\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 cho t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed;<\/p>\n<p style=\"padding-left: 40px;\">\u0111) Ti\u1ec1n ph\u1ea1t, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i;<\/p>\n<p style=\"padding-left: 40px;\">e) C\u00e1c kho\u1ea3n chi kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed thu h\u1ed3i theo Lu\u1eadt D\u1ea7u kh\u00ed, th\u1ecfa thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed, chi ph\u00ed v\u01b0\u1ee3t t\u1ef7 l\u1ec7 \u0111\u1ec3 l\u1ea1i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf.<\/p>\n<p>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n n\u00e0y.<\/p>\n<ol start=\"12\">\n<li>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n thu\u1ebf; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb; thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thay thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i m\u00e0 theo tho\u1ea3 thu\u1eadn t\u1ea1i h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, doanh thu c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p; thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n; ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ol>\n<p>Ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng bao g\u1ed3m ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra c\u1ee7a h\u00e0ng bi\u1ebfu, h\u00e0ng t\u1eb7ng kh\u00f4ng thu ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p ph\u00e1t sinh c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00e0i tr\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft nh\u01b0ng kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf. S\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra.<\/p>\n<ol start=\"13\">\n<li>Chi \u0111\u00f3ng g\u00f3p h\u00ecnh th\u00e0nh ngu\u1ed3n chi ph\u00ed qu\u1ea3n l\u00fd cho c\u1ea5p tr\u00ean; ph\u1ea7n chi \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c H\u1ed9i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2024\/N\u0110-CP ng\u00e0y 08 th\u00e1ng 10 n\u0103m 2024 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a H\u1ed9i.<\/li>\n<li>Chi tr\u1ea3 ti\u1ec1n \u0111i\u1ec7n, ti\u1ec1n n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi nh\u1eefng h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n, n\u01b0\u1edbc do ch\u1ee7 s\u1edf h\u1eefu l\u00e0 t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh k\u00fd tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u01a1n v\u1ecb cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:\n<p style=\"padding-left: 40px;\">a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh tr\u1ef1c ti\u1ebfp thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc cho nh\u00e0 cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc kh\u00f4ng c\u00f3 c\u00e1c h\u00f3a \u0111\u01a1n thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh;<\/p>\n<p style=\"padding-left: 40px;\">b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u1edbi ch\u1ee7 s\u1edf h\u1eefu cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi cho thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng \u0111i\u1ec7n, n\u01b0\u1edbc th\u1ef1c t\u1ebf ti\u00eau th\u1ee5 v\u00e0 h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n<\/li>\n<li>Ph\u1ea7n chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u01b0\u1ee3t qu\u00e1 m\u1ee9c ph\u00e2n b\u1ed5 theo s\u1ed1 n\u0103m m\u00e0 b\u00ean \u0111i thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc.\n<p style=\"padding-left: 40px;\">a) \u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea m\u00e0 trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n quy \u0111\u1ecbnh b\u00ean \u0111i thu\u00ea c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n trong th\u1eddi gian thu\u00ea th\u00ec chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea \u0111\u01b0\u1ee3c ph\u00e9p h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed nh\u01b0ng th\u1eddi gian t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m;<\/p>\n<p style=\"padding-left: 40px;\">b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ec3 c\u00f3 c\u00e1c t\u00e0i s\u1ea3n kh\u00f4ng thu\u1ed9c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0: Chi v\u1ec1 mua v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf, gi\u1ea5y ph\u00e9p chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i, l\u1ee3i th\u1ebf kinh doanh, quy\u1ec1n s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u th\u00ec c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed kinh doanh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m;<\/p>\n<p style=\"padding-left: 40px;\">c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 g\u00f3p v\u1ed1n b\u1eb1ng gi\u00e1 tr\u1ecb l\u1ee3i th\u1ebf kinh doanh, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u th\u00ec gi\u00e1 tr\u1ecb l\u1ee3i th\u1ebf kinh doanh, gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng th\u01b0\u01a1ng hi\u1ec7u g\u00f3p v\u1ed1n kh\u00f4ng t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<\/li>\n<li>L\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf, bao g\u1ed3m ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m l\u00e0 ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (tr\u1eeb l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf).\n<p style=\"padding-left: 40px;\">a) Trong giai \u0111o\u1ea1n s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ec3 c\u1ea3 vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u1ee7a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 t\u00ednh thu\u1ebf;<\/p>\n<p style=\"padding-left: 40px;\">b) \u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu, kho\u1ea3n cho vay, ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi, ti\u1ec1n \u0111ang chuy\u1ec3n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh v\u1edbi t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u.<\/p>\n<\/li>\n<li>Chi t\u00e0i tr\u1ee3, chi \u1ee7ng h\u1ed9 \u0111\u1ecba ph\u01b0\u01a1ng, chi \u1ee7ng h\u1ed9 c\u00e1c \u0111o\u00e0n th\u1ec3, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, chi t\u1eeb thi\u1ec7n, tr\u1eeb chi \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<li>Chi v\u1ec1 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.a) Khi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, doanh nghi\u1ec7p ch\u01b0a ph\u00e1t sinh doanh thu nh\u01b0ng c\u00f3 ph\u00e1t sinh c\u00e1c kho\u1ea3n chi th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p (kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) m\u00e0 c\u00e1c kho\u1ea3n chi n\u00e0y \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf;b) Tr\u01b0\u1eddng h\u1ee3p trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u00f3 ph\u00e1t sinh kho\u1ea3n chi tr\u1ea3 ti\u1ec1n vay th\u00ec kho\u1ea3n chi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n, doanh nghi\u1ec7p ph\u00e1t sinh c\u1ea3 kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u00e0 thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb gi\u1eefa kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u00e0 thu t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi, sau khi b\u00f9 tr\u1eeb ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n l\u1ea1i ghi gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0.<\/li>\n<li>Kho\u1ea3n chi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu (tr\u1eeb c\u1ed5 phi\u1ebfu thu\u1ed9c lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3) v\u00e0 c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu (tr\u1eeb c\u1ed5 t\u1ee9c c\u1ee7a c\u1ed5 phi\u1ebfu thu\u1ed9c lo\u1ea1i n\u1ee3 ph\u1ea3i tr\u1ea3), mua c\u1ed5 phi\u1ebfu qu\u1ef9, c\u1ed5 phi\u1ebfu mua l\u1ea1i c\u1ee7a ch\u00ednh m\u00ecnh v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u0103ng, gi\u1ea3m v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>S\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n v\u01b0\u1ee3t m\u1ee9c ti\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n ph\u1ea3i n\u1ed9p h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kho\u00e1ng s\u1ea3n.a) Khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kho\u00e1ng s\u1ea3n, tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p nh\u1ecf h\u01a1n s\u1ed1 ph\u1ea3i n\u1ed9p sau khi quy\u1ebft to\u00e1n th\u00ec s\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n n\u1ed9p b\u1ed5 sung \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh kho\u1ea3n n\u1ed9p b\u1ed5 sung c\u1ee7a doanh nghi\u1ec7p khai th\u00e1c, thu h\u1ed3i kho\u00e1ng s\u1ea3n.b) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c gi\u1ea5y ph\u00e9p khai th\u00e1c kho\u00e1ng s\u1ea3n, v\u0103n b\u1ea3n cho ph\u00e9p khai th\u00e1c, thu h\u1ed3i kho\u00e1ng s\u1ea3n c\u00f2n th\u1eddi h\u1ea1n khai th\u00e1c, thu h\u1ed3i kho\u00e1ng s\u1ea3n t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n c\u00f2n ph\u1ea3i n\u1ed9p sau quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kho\u00e1ng s\u1ea3n ph\u00e2n b\u1ed5 \u0111\u1ec1u cho s\u1ed1 n\u0103m c\u00f2n \u0111\u01b0\u1ee3c khai th\u00e1c, thu h\u1ed3i.c) \u0110\u1ed1i v\u1edbi ti\u1ec1n c\u1ea5p quy\u1ec1n khai th\u00e1c kho\u00e1ng s\u1ea3n \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo k\u1ef3 t\u00ednh thu\u1ebf tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh th\u00ec kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i.<\/li>\n<li>C\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh: Ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n, h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO v\u00e0 m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1eb7c th\u00f9 kh\u00e1c kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.a) \u0110\u1ed1i v\u1edbi chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO:<\/li>\n<\/ol>\n<p>a1) Doanh nghi\u1ec7p BT, BOT, BTO \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO theo th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng ph\u00e2n b\u1ed5 chi ph\u00ed l\u00e3i vay c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO theo doanh thu th\u00ec chi ph\u00ed l\u00e3i vay trong k\u1ef3 c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"21%\">Chi ph\u00ed l\u00e3i vay trong k\u1ef3<\/td>\n<td rowspan=\"2\" width=\"6%\">=<\/td>\n<td width=\"36%\">T\u1ed5ng chi ph\u00ed l\u00e3i vay theo ph\u01b0\u01a1ng \u00e1n t\u00e0i ch\u00ednh<\/td>\n<td rowspan=\"2\" width=\"6%\">x<\/td>\n<td rowspan=\"2\" width=\"28%\">Doanh thu th\u1ef1c hi\u1ec7n trong k\u1ef3<\/td>\n<\/tr>\n<tr>\n<td width=\"36%\">T\u1ed5ng doanh thu theo ph\u01b0\u01a1ng \u00e1n t\u00e0i ch\u00ednh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>a2) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay ph\u00e2n b\u1ed5 theo doanh thu th\u00ec vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong su\u1ed1t th\u1eddi gian th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO;<\/p>\n<p>a3) Ph\u1ea7n chi ph\u00ed tr\u1ea3 l\u00e3i ti\u1ec1n vay theo th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng BT, BOT, BTO v\u01b0\u1ee3t m\u1ee9c chi ph\u00ed l\u00e3i vay ph\u00e2n b\u1ed5 theo doanh thu quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb trong k\u1ef3 m\u00e0 chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo;<\/p>\n<p>a4) Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf doanh nghi\u1ec7p ph\u00e1t sinh giao d\u1ecbch li\u00ean k\u1ebft th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p style=\"padding-left: 40px;\">b) C\u00e1c kho\u1ea3n chi c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<ol>\n<li>Kho\u1ea3n chi kh\u00f4ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu t\u00ednh thu\u1ebf, tr\u1eeb c\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m i kho\u1ea3n 2 \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<li>Kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chi, n\u1ed9i dung chi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh, bao g\u1ed3m: Kho\u1ea3n chi cho l\u00e0m th\u00eam gi\u1edd v\u01b0\u1ee3t m\u1ee9c th\u1eddi gian quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng; kho\u1ea3n chi qu\u1ea3ng c\u00e1o trong tr\u01b0\u1eddng h\u1ee3p qu\u1ea3ng c\u00e1o c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1ecb c\u1ea5m qu\u1ea3ng c\u00e1o ho\u1eb7c qu\u1ea3ng c\u00e1o c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd qu\u1ea3ng c\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; kho\u1ea3n chi ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng \u0111\u00fang ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c chi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/li>\n<\/ol>\n<p><strong>\u0110i\u1ec1u 11. Thu\u1ebf su\u1ea5t<\/strong><\/p>\n<ol>\n<li>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 20%, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 2, 3 v\u00e0 5 \u0110i\u1ec1u n\u00e0y v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<li>Thu\u1ebf su\u1ea5t 15% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qua\u0301 03 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<li>Thu\u1ebf su\u1ea5t 17% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m t\u1eeb tr\u00ean 03 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn kh\u00f4ng qua\u0301 50 t\u1ef7 \u0111\u1ed3ng.<\/li>\n<li>T\u1ed5ng doanh thu l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% v\u00e0 17% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 t\u1ed5ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 (kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu), doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp kh\u00e1c tr\u00ean Ph\u1ee5 l\u1ee5c k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh k\u00e8m theo t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1.a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 d\u01b0\u1edbi 12 th\u00e1ng th\u00ec t\u1ed5ng doanh thu k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng doanh thu th\u1ef1c t\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3 chia cho s\u1ed1 th\u00e1ng doanh nghi\u1ec7p th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi 12 th\u00e1ng.Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch trong th\u00e1ng b\u1ea5t k\u1ef3 c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00ec th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7 th\u00e1ng;b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp trong k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 d\u1ef1 ki\u1ebfn t\u1ed5ng doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng ho\u1eb7c kh\u00f4ng qu\u00e1 50 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd t\u01b0\u01a1ng \u1ee9ng theo m\u1ee9c thu\u1ebf su\u1ea5t 15% ho\u1eb7c 17%.K\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng doanh thu th\u1ef1c t\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf nh\u01b0 d\u1ef1 ki\u1ebfn quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng doanh thu th\u1ef1c t\u1ebf kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng nh\u01b0 d\u1ef1 ki\u1ebfn quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y d\u1eabn \u0111\u1ebfn n\u1ed9p thi\u1ebfu so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p n\u1ed9p b\u1ed5 sung s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;c) Thu\u1ebf su\u1ea5t 15% v\u00e0 17% quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam l\u00e0 c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p trong quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.\n<p>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed t\u1eeb 25% \u0111\u1ebfn 50%. C\u0103n c\u1ee9 v\u00e0o v\u1ecb tr\u00ed, \u0111i\u1ec1u ki\u1ec7n khai th\u00e1c v\u00e0 tr\u1eef l\u01b0\u1ee3ng m\u1ecf, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee5 th\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed;<\/p>\n<p style=\"padding-left: 40px;\">b) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm (bao g\u1ed3m: B\u1ea1ch kim, v\u00e0ng, b\u1ea1c, thi\u1ebfc, wonfram, antimoan, \u0111\u00e1 qu\u00fd, \u0111\u1ea5t hi\u1ebfm v\u00e0 t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) l\u00e0 50%. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1ecf c\u00f3 t\u1eeb 70% di\u1ec7n t\u00edch \u0111\u01b0\u1ee3c giao tr\u1edf l\u00ean \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, thu\u1ebf su\u1ea5t l\u00e0 40%.<\/p>\n<p><strong>\u0110i\u1ec1u 12. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf<\/strong><\/p>\n<ol>\n<li>S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 3, 4 v\u00e0 5 \u0110i\u1ec1u n\u00e0y.<\/li>\n<li>Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i trong k\u1ef3 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n nh\u01b0 sau \u0111\u00e2y:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) \u0110\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;<\/p>\n<p style=\"padding-left: 40px;\">b) \u0110\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, tr\u01b0\u1eddng h\u1ee3p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (ho\u1eb7c m\u1ed9t lo\u1ea1i thu\u1ebf c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 nh\u01b0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p) \u1edf c\u00e1c n\u01b0\u1edbc m\u00e0 doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 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, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>b1) Doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf thu nh\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0. M\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 t\u00ednh v\u00e0 k\u00ea khai thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb n\u01b0\u1edbc ngo\u00e0i l\u00e0 20%, kh\u00f4ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (n\u1ebfu c\u00f3) m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam;<\/p>\n<p>b2) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i, khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ti\u1ebfp nh\u1eadn \u0111\u1ea7u t\u01b0 tr\u1ea3 thay, nh\u01b0ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i theo lu\u1eadt ph\u00e1p c\u1ee7a n\u01b0\u1edbc doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 c\u0169ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i Vi\u1ec7t Nam;<\/p>\n<p>b3) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam m\u00e0 kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ch\u01b0a n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec sau khi n\u1ed9p thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p t\u1ea1i Vi\u1ec7t Nam (n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c chuy\u1ec3n sang k\u1ef3 sau theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n<p>b4) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i trong k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp n\u00e0y th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n<p>b5) Kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c k\u00ea khai v\u00e0o quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u1edf n\u01b0\u1edbc ngo\u00e0i. Kho\u1ea3n l\u00e3i, l\u1ed7 ph\u00e1t sinh t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 l\u1ed7, l\u00e3i ph\u00e1t sinh trong n\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 h\u1ed3 s\u01a1 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam \u0111\u1ea7u t\u01b0 ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">c) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty m\u1eb9 c\u00f3 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 t\u1eeb s\u1ed1 thu\u1ebf b\u1ed5 sung c\u1ee7a \u0111\u01a1n v\u1ecb h\u1ee3p th\u00e0nh ch\u1ecbu thu\u1ebf su\u1ea5t th\u1ea5p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 5 Ngh\u1ecb quy\u1ebft s\u1ed1 107\/2023\/QH15 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2023 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung theo quy \u0111\u1ecbnh ch\u1ed1ng x\u00f3i m\u00f2n c\u01a1 s\u1edf thu\u1ebf to\u00e0n c\u1ea7u v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo ph\u00e1p lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam nh\u01b0ng t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y v\u00e0 \u0111i\u1ec3m n\u00e0y kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf thu nh\u1eadp t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a Vi\u1ec7t Nam.<\/p>\n<p>Vi\u1ec7c b\u00f9 tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 doanh nghi\u1ec7p k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 107\/2023\/QH15.<\/p>\n<ol start=\"3\">\n<li>S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m b2, b3 v\u00e0 b4 kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu t\u00ednh thu\u1ebf ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) D\u1ecbch v\u1ee5: 5%, ri\u00eang d\u1ecbch v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, casino: 10%; tr\u01b0\u1eddng h\u1ee3p cung \u1ee9ng d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a th\u00ec h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 1%; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 v\u1edbi gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5: 2%;<\/p>\n<p style=\"padding-left: 40px;\">b) Cung c\u1ea5p v\u00e0 ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam theo h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ho\u1eb7c theo c\u00e1c \u0111i\u1ec1u kho\u1ea3n th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf (Incoterms): 1%; ri\u00eang tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i b\u00e1n h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n t\u1ea1i kho ngo\u1ea1i quan, khu phi thu\u1ebf quan \u0111\u1ec3 nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng, c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t giao h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t kh\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p style=\"padding-left: 40px;\">c) Ti\u1ec1n b\u1ea3n quy\u1ec1n: 10%;<\/p>\n<p style=\"padding-left: 40px;\">d) Cho thu\u00ea m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n (k\u1ec3 c\u1ea3 thu\u00ea \u0111\u1ed9ng c\u01a1, ph\u1ee5 t\u00f9ng), t\u00e0u bi\u1ec3n: 2%;<\/p>\n<p style=\"padding-left: 40px;\">\u0111) Cho thu\u00ea gi\u00e0n khoan, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i (tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n n\u00e0y): 5%;<\/p>\n<p style=\"padding-left: 40px;\">e) L\u00e3i ti\u1ec1n vay: 5%;<\/p>\n<p style=\"padding-left: 40px;\">g) Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n; t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i: 0,1%;<\/p>\n<p style=\"padding-left: 40px;\">h) D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh: 2%;<\/p>\n<p style=\"padding-left: 40px;\">i) Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch t\u00e1i c\u01a1 c\u1ea5u s\u1edf h\u1eefu c\u1ee7a c\u00e1c c\u00f4ng ty trong n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n kh\u00f4ng l\u00e0m thay \u0111\u1ed5i c\u00f4ng ty m\u1eb9 t\u1ed1i cao c\u1ee7a c\u00e1c b\u00ean tham gia c\u00f3 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp, gi\u00e1n ti\u1ebfp doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam sau t\u00e1i c\u01a1 c\u1ea5u v\u00e0 kh\u00f4ng ph\u00e1t sinh thu nh\u1eadp): 2%;<\/p>\n<p style=\"padding-left: 40px;\">k) X\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c: 2%.<\/p>\n<p>Doanh thu t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft kho\u1ea3n n\u00e0y, bao g\u1ed3m c\u1ea3 vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n<ol start=\"4\">\n<li>Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 03 t\u1ef7 \u0111\u1ed3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) tr\u00ean doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Ph\u00e2n ph\u1ed1i, cung c\u1ea5p h\u00e0ng h\u00f3a: 0,3%;<\/p>\n<p style=\"padding-left: 40px;\">b) S\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 1,2%;<\/p>\n<p style=\"padding-left: 40px;\">c) D\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i ti\u1ec1n cho vay), x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 1,5%. Ri\u00eang ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, \u0111\u1ea1i l\u00fd x\u1ed5 s\u1ed1, \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng \u0111a c\u1ea5p: 4%;<\/p>\n<p style=\"padding-left: 40px;\">d) Ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 n\u1ed9i dung th\u00f4ng tin s\u1ed1 v\u1ec1 gi\u1ea3i tr\u00ed, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed, phim s\u1ed1, \u1ea3nh s\u1ed1, nh\u1ea1c s\u1ed1, qu\u1ea3ng c\u00e1o s\u1ed1: 4%;<\/p>\n<p style=\"padding-left: 40px;\">\u0111) Ho\u1ea1t \u0111\u1ed9ng kh\u00e1c: 0,5%.<\/p>\n<ol start=\"5\">\n<li>H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m c, d v\u00e0 e kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y) m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y h\u1ea1ch to\u00e1n \u0111\u01b0\u1ee3c doanh thu nh\u01b0ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed, thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u00ednh theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, c\u1ee5 th\u1ec3 nh\u01b0 sau:a) \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u1ea3 l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i ti\u1ec1n cho vay): 5%. Ri\u00eang d\u1ecbch v\u1ee5 trong l\u0129nh v\u1ef1c gi\u00e1o d\u1ee5c, y t\u1ebf, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt: 2%;b) \u0110\u1ed1i v\u1edbi s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1: 1%;c) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kh\u00e1c: 2%.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong>Ch\u01b0\u01a1ng III<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>THU NH\u1eacP T\u1eea CHUY\u1ec2N NH\u01af\u1ee2NG V\u1ed0N, CHUY\u1ec2N NH\u01af\u1ee2NG CH\u1ee8NG KHO\u00c1N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 13. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/strong><\/p>\n<ol>\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 s\u1ed1 v\u1ed1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea7u t\u01b0 cho m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00e1n doanh nghi\u1ec7p, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt), chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u1ee7a c\u00f4ng ty kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng ty \u0111\u1ea1i ch\u00fang, chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 ph\u1ea7n c\u1ee7a t\u00f4\u0309 ch\u01b0\u0301c kh\u00f4ng pha\u0309i la\u0300 t\u00f4\u0309 ch\u01b0\u0301c ni\u00eam y\u00ea\u0301t, \u0111\u0103ng ky\u0301 giao di\u0323ch theo quy \u0111\u1ecbnh c\u1ee7a pha\u0301p lu\u1eadt ch\u1ee9ng kho\u00e1n.<\/li>\n<\/ol>\n<p>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu v\u1ed1n.<\/p>\n<p style=\"padding-left: 40px;\">a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n to\u00e0n b\u1ed9 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do t\u1ed5 ch\u1ee9c l\u00e0m ch\u1ee7 s\u1edf h\u1eefu d\u01b0\u1edbi h\u00ecnh th\u1ee9c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u00f3 g\u1eafn v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/p>\n<p style=\"padding-left: 40px;\">b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00f4ng nh\u1eadn b\u1eb1ng ti\u1ec1n m\u00e0 nh\u1eadn b\u1eb1ng t\u00e0i s\u1ea3n (bao g\u1ed3m c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9), l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c c\u00f3 ph\u00e1t sinh thu nh\u1eadp th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn t\u00e0i s\u1ea3n;<\/p>\n<p style=\"padding-left: 40px;\">c) Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 k\u00ea khai v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<p style=\"padding-left: 40px;\">2. X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/p>\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng tr\u1eeb \u0111i gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<p style=\"padding-left: 40px;\">a) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf m\u00e0 b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng thu \u0111\u01b0\u1ee3c theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<p>a1) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n quy \u0111\u1ecbnh vi\u1ec7c thanh to\u00e1n theo h\u00ecnh th\u1ee9c tr\u1ea3 g\u00f3p, tr\u1ea3 ch\u1eadm th\u00ec doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng bao g\u1ed3m l\u00e3i tr\u1ea3 g\u00f3p, l\u00e3i tr\u1ea3 ch\u1eadm theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng;<\/p>\n<p>a2) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng quy \u0111\u1ecbnh gi\u00e1 thanh to\u00e1n ho\u1eb7c c\u01a1 quan thu\u1ebf c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 thanh to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n ki\u1ec3m tra v\u00e0 \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng. Doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng m\u1ed9t ph\u1ea7n v\u1ed1n g\u00f3p trong doanh nghi\u1ec7p m\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u1ed1n g\u00f3p n\u00e0y kh\u00f4ng ph\u00f9 h\u1ee3p theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng th\u00ec c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh l\u1ea1i to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n v\u1ed1n g\u00f3p chuy\u1ec3n nh\u01b0\u1ee3ng;<\/p>\n<p>a3) Doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 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\u01b0\u1eddng h\u1ee3p vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<p>Vi\u1ec7c \u1ea5n \u0111\u1ecbnh gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n<p style=\"padding-left: 40px;\">b) Gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n<p>b1) Tr\u01b0\u1eddng h\u1ee3p l\u00e0 v\u1ed1n g\u00f3p th\u00e0nh l\u1eadp doanh nghi\u1ec7p th\u00ec gi\u00e1 mua l\u00e0 gi\u00e1 tr\u1ecb ph\u1ea7n v\u1ed1n g\u00f3p l\u0169y k\u1ebf \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n tr\u00ean c\u01a1 s\u1edf s\u1ed5 s\u00e1ch, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean tham gia \u0111\u1ea7u t\u01b0 v\u1ed1n ho\u1eb7c tham gia h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh x\u00e1c nh\u1eadn ho\u1eb7c k\u1ebft qu\u1ea3 ki\u1ec3m to\u00e1n c\u1ee7a c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i;<\/p>\n<p>b2) Tr\u01b0\u1eddng h\u1ee3p l\u00e0 ph\u1ea7n v\u1ed1n do mua l\u1ea1i th\u00ec gi\u00e1 mua l\u00e0 gi\u00e1 tr\u1ecb v\u1ed1n t\u1ea1i th\u1eddi \u0111i\u1ec3m mua. Gi\u00e1 mua \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p, ch\u1ee9ng t\u1eeb thanh to\u00e1n;<\/p>\n<p>b3) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7 v\u00e0 th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 gi\u00e1 mua c\u1ee7a ph\u1ea7n v\u1ed1n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng ngo\u1ea1i t\u1ec7; tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam theo ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf;<\/p>\n<p style=\"padding-left: 40px;\">c) Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p. Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng bao g\u1ed3m: Chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng; c\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng; c\u00e1c chi ph\u00ed giao d\u1ecbch, \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng ph\u00e1t sinh \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00f3 ph\u1ea3i \u0111\u01b0\u1ee3c m\u1ed9t c\u01a1 quan c\u00f4ng ch\u1ee9ng ho\u1eb7c ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp c\u1ee7a n\u01b0\u1edbc c\u00f3 chi ph\u00ed ph\u00e1t sinh x\u00e1c nh\u1eadn v\u00e0 ch\u1ee9ng t\u1eeb ph\u1ea3i \u0111\u01b0\u1ee3c d\u1ecbch ra ti\u1ebfng Vi\u1ec7t (c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n).<\/p>\n<p><strong>\u0110i\u1ec1u 14. Thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n<\/strong><\/p>\n<ol>\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, quy\u1ec1n mua c\u1ed5 phi\u1ebfu c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang, t\u1ed5 ch\u1ee9c ni\u00eam y\u1ebft, t\u1ed5 ch\u1ee9c \u0111\u0103ng ky\u0301 giao di\u0323ch, chuy\u1ec3n nh\u01b0\u1ee3ng tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n.<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u00e0 m\u1ec7nh gi\u00e1 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p style=\"padding-left: 40px;\">b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp m\u00e0 th\u1ef1c hi\u1ec7n ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp n\u1ebfu ph\u00e1t sinh thu nh\u1eadp th\u00ec ph\u1ea7n thu nh\u1eadp n\u00e0y ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<p style=\"padding-left: 40px;\">c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kh\u00f4ng nh\u1eadn b\u1eb1ng ti\u1ec1n m\u00e0 nh\u1eadn b\u1eb1ng t\u00e0i s\u1ea3n (bao g\u1ed3m c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9), l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c c\u00f3 ph\u00e1t sinh thu nh\u1eadp th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn t\u00e0i s\u1ea3n;<\/p>\n<p style=\"padding-left: 40px;\">d) Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 k\u00ea khai v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<ol>\n<li>X\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/li>\n<\/ol>\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n trong k\u1ef3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n tr\u1eeb \u0111i gi\u00e1 mua c\u1ee7a ch\u1ee9ng kho\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<p style=\"padding-left: 40px;\">a) Gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>a1) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft v\u00e0 ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft nh\u01b0ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch t\u1ea1i S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n th\u00ec gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf b\u00e1n ch\u1ee9ng kho\u00e1n (l\u00e0 gi\u00e1 kh\u1edbp l\u1ec7nh ho\u1eb7c gi\u00e1 th\u1ecfa thu\u1eadn) theo th\u00f4ng b\u00e1o c\u1ee7a S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n;<\/p>\n<p>a2) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00e1c c\u00f4ng ty kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean th\u00ec gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng;<\/p>\n<p style=\"padding-left: 40px;\">b) Gi\u00e1 mua c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p>b1) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft v\u00e0 ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft nh\u01b0ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch t\u1ea1i S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n th\u00ec gi\u00e1 mua ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 th\u1ef1c mua ch\u1ee9ng kho\u00e1n (l\u00e0 gi\u00e1 kh\u1edbp l\u1ec7nh ho\u1eb7c gi\u00e1 th\u1ecfa thu\u1eadn) theo th\u00f4ng b\u00e1o c\u1ee7a S\u1edf Giao d\u1ecbch ch\u1ee9ng kho\u00e1n;<\/p>\n<p>b2) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n mua th\u00f4ng qua \u0111\u1ea5u gi\u00e1 th\u00ec gi\u00e1 mua ch\u1ee9ng kho\u00e1n l\u00e0 m\u1ee9c gi\u00e1 ghi tr\u00ean th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 tr\u00fang \u0111\u1ea5u gi\u00e1 c\u1ed5 ph\u1ea7n c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u1ea5u gi\u00e1 c\u1ed5 ph\u1ea7n v\u00e0 gi\u1ea5y n\u1ed9p ti\u1ec1n;<\/p>\n<p>b3) \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean th\u00ec gi\u00e1 mua ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng;<\/p>\n<p style=\"padding-left: 40px;\">c) Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, bao g\u1ed3m: Chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng; c\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed; c\u00e1c chi ph\u00ed giao d\u1ecbch, \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.<\/p>\n<ol>\n<li>Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n (tr\u1eeb c\u00f4ng ty \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n) kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. C\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea7u t\u01b0 (kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ed5 ch\u1ee9c \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc hay t\u1ed5 ch\u1ee9c \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i) khi Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n chia l\u1ee3i t\u1ee9c cho nh\u00e0 \u0111\u1ea7u t\u01b0 theo thu\u1ebf su\u1ea5t 20%.<\/li>\n<\/ol>\n<p>L\u1ee3i t\u1ee9c ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m ph\u1ea7n l\u1ee3i t\u1ee9c thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u1eb7c \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p style=\"text-align: center;\"><strong>Ch\u01b0\u01a1ng IV<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>THU NH\u1eacP T\u1eea CHUY\u1ec2N NH\u01af\u1ee2NG B\u1ea4T \u0110\u1ed8NG S\u1ea2N<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 15. Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong><\/p>\n<p>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m:<\/p>\n<ol>\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t (bao g\u1ed3m c\u1ea3 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n g\u1eafn v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).<\/li>\n<li>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea, cho thu\u00ea l\u1ea1i quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 hay kh\u00f4ng c\u00f3 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/li>\n<\/ol>\n<p>Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea, cho thu\u00ea l\u1ea1i quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea nh\u00e0, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac tr\u00ean \u0111\u1ea5t nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n cho thu\u00ea, cho thu\u00ea l\u1ea1i quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/p>\n<ol start=\"3\">\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t, k\u1ec3 c\u1ea3 c\u00e1c t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi nh\u00e0, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u00f3 n\u1ebfu kh\u00f4ng t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n khi chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ph\u00e2n bi\u1ec7t c\u00f3 hay kh\u00f4ng c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t.<\/li>\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u00e1c t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t.<\/li>\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu nh\u00e0 \u1edf, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac tr\u00ean \u0111\u1ea5t.<\/li>\n<li>Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a Qu\u1ef9 \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ol>\n<p>C\u00f4ng ty qu\u1ea3n l\u00fd Qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/p>\n<p><strong>\u0110i\u1ec1u 16. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf<\/strong><\/p>\n<ol>\n<li>C\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t.<\/li>\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u1eeb \u0111i c\u00e1c kho\u1ea3n l\u1ed7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh (n\u1ebfu c\u00f3).<\/li>\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u1eeb \u0111i chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (bao g\u1ed3m: Gi\u00e1 v\u1ed1n c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n) quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<li>Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 20%.<\/li>\n<li>S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 20%.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, 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 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 nh\u1eadn gi\u00e1 tr\u1ecb b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay \u0111\u1ec3 thay th\u1ebf cho vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, 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 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 khi \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n \u0111\u1ea5u gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay th\u00ec s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay v\u00e0 k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. Sau khi thanh to\u00e1n c\u00e1c kho\u1ea3n tr\u00ean, s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c tr\u1ea3 cho c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh \u0111\u00e3 th\u1ebf ch\u1ea5p b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay.<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, 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 c\u00f3 ch\u1ee9c n\u0103ng mua, b\u00e1n, x\u1eed l\u00fd n\u1ee3 \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ebf ch\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 thu h\u1ed3i v\u1ed1n n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng v\u1ed1n vay ph\u1ea3i tr\u1ea3 theo h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c c\u1ed9ng v\u1edbi chi ph\u00ed l\u00e3i vay ch\u01b0a tr\u1ea3 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ph\u00e1t m\u00e3i b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c th\u1ebf ch\u1ea5p theo h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/p>\n<ol start=\"7\">\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thi h\u00e0nh \u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n b\u00e1n \u0111\u1ea5u gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n th\u00ec s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u00ea bi\u00ean, \u0111\u1ea5u gi\u00e1 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n. T\u1ed5 ch\u1ee9c b\u00e1n \u0111\u1ea5u gi\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c th\u1ef1c hi\u1ec7n k\u00ea khai, kh\u1ea5u tr\u1eeb ti\u1ec1n thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<em>.<\/em> Tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb ghi r\u00f5 k\u00ea khai, n\u1ed9p thu\u1ebf v\u1ec1 b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o thi h\u00e0nh \u00e1n.<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thi h\u00e0nh \u00e1n ho\u1eb7c t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c l\u00e0 t\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o thi h\u00e0nh \u00e1n n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng s\u1ed1 ti\u1ec1n n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ee3 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u00f2a \u00e1n ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 thi h\u00e0nh \u00e1n c\u1ed9ng v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh khi chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i s\u1ea3n kh\u00e1c n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p.<\/p>\n<p><strong>\u0110i\u1ec1u 17. Doanh thu, chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/strong><\/p>\n<ol>\n<li>Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 th\u1ef1c t\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam n\u1ebfu c\u00f3).<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng, mua b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ea5p h\u01a1n gi\u00e1 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00ec t\u00ednh theo gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/p>\n<p style=\"padding-left: 40px;\">b) Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean b\u00e1n b\u00e0n giao b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho b\u00ean mua, kh\u00f4ng ph\u1ee5 thu\u1ed9c vi\u1ec7c b\u00ean mua \u0111\u00e3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, x\u00e1c l\u1eadp quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ea1i c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/p>\n<p style=\"padding-left: 40px;\">c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, nh\u00e0 \u0111\u1ec3 chuy\u1ec3n nh\u01b0\u1ee3ng ho\u1eb7c cho thu\u00ea, c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c th\u00ec th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng, c\u1ee5 th\u1ec3:<\/p>\n<p>c1) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng m\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn (bao g\u1ed3m c\u1ea3 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc c\u1ee7a ph\u1ea7n d\u1ef1 to\u00e1n h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ch\u01b0a ho\u00e0n th\u00e0nh t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn) th\u00ec doanh nghi\u1ec7p k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo doanh thu tr\u1eeb chi ph\u00ed;<\/p>\n<p>c2) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng m\u00e0 ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu th\u00ec doanh nghi\u1ec7p k\u00ea khai t\u1ea1m n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu thu \u0111\u01b0\u1ee3c ti\u1ec1n (kh\u00f4ng bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) v\u00e0 doanh thu n\u00e0y ch\u01b0a ph\u1ea3i t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m;<\/p>\n<p>c3) Khi b\u00e0n giao b\u1ea5t \u0111\u1ed9ng s\u1ea3n doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 quy\u1ebft to\u00e1n l\u1ea1i s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p th\u1ea5p h\u01a1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p th\u1eeba;<\/p>\n<p>c4) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9 v\u00e0 k\u00ea khai t\u1ea1m n\u1ed9p thu\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu thu \u0111\u01b0\u1ee3c ti\u1ec1n, doanh thu n\u00e0y ch\u01b0a ph\u1ea3i t\u00ednh v\u00e0o doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u0103m \u0111\u1ed3ng th\u1eddi c\u00f3 ph\u00e1t sinh chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi khi b\u1eaft \u0111\u1ea7u ch\u00e0o b\u00e1n v\u00e0o n\u0103m ph\u00e1t sinh doanh thu thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u00ec ch\u01b0a t\u00ednh c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u00e0o n\u0103m ph\u00e1t sinh chi ph\u00ed. C\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3ng c\u00e1o, ti\u1ebfp th\u1ecb, khuy\u1ebfn m\u1ea1i, hoa h\u1ed3ng m\u00f4i gi\u1edbi n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1ea1i n\u0103m \u0111\u1ea7u ti\u00ean b\u00e0n giao b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ph\u00e1t sinh doanh thu t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n<ol>\n<li>d) Doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ol>\n<p>d1) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 cho thu\u00ea l\u1ea1i \u0111\u1ea5t th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 s\u1ed1 ti\u1ec1n b\u00ean thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng thu\u00ea. Tr\u01b0\u1eddng h\u1ee3p b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n thu\u00ea tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u cho s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n. Vi\u1ec7c ch\u1ecdn h\u00ecnh th\u1ee9c doanh thu tr\u1ea3 ti\u1ec1n m\u1ed9t l\u1ea7n ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ea3m b\u1ea3o ho\u00e0n th\u00e0nh c\u00e1c tr\u00e1ch nhi\u1ec7m t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ea3m b\u1ea3o c\u00e1c ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean thu\u00ea l\u1ea1i \u0111\u1ea5t cho h\u1ebft th\u1eddi h\u1ea1n cho thu\u00ea l\u1ea1i \u0111\u1ea5t.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu\u00ea b\u00ean thu\u00ea tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u n\u0103m th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eebng n\u0103m mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a s\u1ed1 n\u0103m tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc chia cho s\u1ed1 n\u0103m b\u00ean thu\u00ea tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc;<\/p>\n<p>d2) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay \u0111\u1ec3 thay th\u1ebf cho vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m n\u1ebfu c\u00f3 chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn;<\/p>\n<p>d3) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n k\u00ea bi\u00ean b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n th\u00ec doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t do c\u00e1c b\u00ean \u0111\u01b0\u01a1ng s\u1ef1 th\u1ecfa thu\u1eadn ho\u1eb7c gi\u00e1 do H\u1ed9i \u0111\u1ed3ng \u0111\u1ecbnh gi\u00e1 x\u00e1c \u0111\u1ecbnh.<\/p>\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m d ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc n\u00eau t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n n\u00e0y.<\/p>\n<ol start=\"2\">\n<li>Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/li>\n<\/ol>\n<p>C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong k\u1ef3 t\u00ednh thu\u1ebf ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u1ec3 t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m:<\/p>\n<ol>\n<li>a) Gi\u00e1 v\u1ed1n c\u1ee7a \u0111\u1ea5t chuy\u1ec3n quy\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n g\u1ed1c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n<\/ol>\n<p>a1) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t Nh\u00e0 n\u01b0\u1edbc giao c\u00f3 thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, thu ti\u1ec1n cho thu\u00ea \u0111\u1ea5t th\u00ec gi\u00e1 v\u1ed1n l\u00e0 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, s\u1ed1 ti\u1ec1n cho thu\u00ea \u0111\u1ea5t th\u1ef1c n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>\n<p>a2) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n h\u1ee3p ph\u00e1p khi nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb tr\u1ea3 ti\u1ec1n h\u1ee3p ph\u00e1p th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 \u0111\u1ea5t t\u1ea1i b\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh (tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026) ho\u1eb7c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh (k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026) t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/p>\n<p>a3) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf, cho, bi\u1ebfu, t\u1eb7ng tr\u01b0\u1edbc n\u0103m 1994 th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 c\u00e1c lo\u1ea1i \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh n\u0103m 1994 c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng khung gi\u00e1 c\u00e1c lo\u1ea1i \u0111\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87-CP ng\u00e0y 17 th\u00e1ng 8 n\u0103m 1994 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/p>\n<p>a4) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t c\u00f3 ngu\u1ed3n g\u1ed1c do g\u00f3p v\u1ed1n th\u00ec gi\u00e1 v\u1ed1n l\u00e0 gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t theo bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n khi g\u00f3p v\u1ed1n;<\/p>\n<p>a5) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u1ed5i c\u00f4ng tr\u00ecnh l\u1ea5y \u0111\u1ea5t c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u00ec gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh \u0111\u00e3 \u0111\u1ed5i, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/p>\n<p>a6) Gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea5u gi\u00e1 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, quy\u1ec1n thu\u00ea \u0111\u1ea5t;<\/p>\n<p>a7) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t c\u1ee7a doanh nghi\u1ec7p c\u00f3 ngu\u1ed3n g\u1ed1c do th\u1eeba k\u1ebf theo ph\u00e1p lu\u1eadt d\u00e2n s\u1ef1, do \u0111\u01b0\u1ee3c cho, bi\u1ebfu, t\u1eb7ng m\u00e0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n th\u00ec \u0111\u01b0\u1ee3c t\u00ednh theo b\u1ea3ng gi\u00e1 \u0111\u1ea5t do \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh (tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026) ho\u1eb7c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh (k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2026) t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1eeba k\u1ebf, cho, bi\u1ebfu, t\u1eb7ng;<\/p>\n<p>a8) \u0110\u1ed1i v\u1edbi \u0111\u1ea5t th\u1ebf ch\u1ea5p b\u1ea3o \u0111\u1ea3m ti\u1ec1n vay, \u0111\u1ea5t l\u00e0 t\u00e0i s\u1ea3n k\u00ea bi\u00ean \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m thi h\u00e0nh \u00e1n th\u00ec gi\u00e1 v\u1ed1n \u0111\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 theo h\u01b0\u1edbng d\u1eabn n\u00eau tr\u00ean.<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y, tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai th\u00ec gi\u00e1 v\u1ed1n bao g\u1ed3m c\u1ea3 s\u1ed1 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai khi chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/p>\n<p style=\"padding-left: 40px;\">b) Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 do doanh nghi\u1ec7p t\u1ef1 nguy\u1ec7n \u1ee9ng tr\u01b0\u1edbc theo ph\u01b0\u01a1ng \u00e1n b\u1ed3i th\u01b0\u1eddng t\u00e1i \u0111\u1ecbnh c\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai.<\/p>\n<p>H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u1ee7a c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai;<\/p>\n<p style=\"padding-left: 40px;\">c) C\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn c\u1ea5p quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t;<\/p>\n<p style=\"padding-left: 40px;\">d) Chi ph\u00ed c\u1ea3i t\u1ea1o \u0111\u1ea5t, san l\u1ea5p m\u1eb7t b\u1eb1ng;<\/p>\n<p style=\"padding-left: 40px;\">\u0111) Chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng nh\u01b0 \u0111\u01b0\u1eddng giao th\u00f4ng, \u0111i\u1ec7n, c\u1ea5p n\u01b0\u1edbc, tho\u00e1t n\u01b0\u1edbc, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng;<\/p>\n<p style=\"padding-left: 40px;\">e) Gi\u00e1 tr\u1ecb k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac c\u00f3 tr\u00ean \u0111\u1ea5t;<\/p>\n<p style=\"padding-left: 40px;\">g) C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng;<\/p>\n<p style=\"padding-left: 40px;\">h) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang c\u00e1c kho\u1ea3n chi ph\u00ed. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c chi ph\u00ed c\u1ee7a t\u1eebng ho\u1ea1t \u0111\u1ed9ng th\u00ec chi ph\u00ed chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n so v\u1edbi t\u1ed5ng doanh thu c\u1ee7a doanh nghi\u1ec7p;<\/p>\n<p style=\"padding-left: 40px;\">i) Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n ho\u1eb7c thanh to\u00e1n b\u1eb1ng ngu\u1ed3n v\u1ed1n kh\u00e1c.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh t\u1eebng ph\u1ea7n v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ea7n theo ti\u1ebfn \u0111\u1ed9 ho\u00e0n th\u00e0nh th\u00ec c\u00e1c kho\u1ea3n chi ph\u00ed chung s\u1eed d\u1ee5ng cho d\u1ef1 \u00e1n, chi ph\u00ed tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng cho ph\u1ea7n d\u1ef1 \u00e1n \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo m<sup>2<\/sup> \u0111\u1ea5t chuy\u1ec3n quy\u1ec1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a di\u1ec7n t\u00edch \u0111\u1ea5t chuy\u1ec3n quy\u1ec1n; bao g\u1ed3m: Chi ph\u00ed \u0111\u01b0\u1eddng giao th\u00f4ng n\u1ed9i b\u1ed9; khu\u00f4n vi\u00ean c\u00e2y xanh; chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng c\u1ea5p, tho\u00e1t n\u01b0\u1edbc; tr\u1ea1m bi\u1ebfn th\u1ebf \u0111i\u1ec7n; chi ph\u00ed b\u1ed3i th\u01b0\u1eddng v\u1ec1 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t; chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3, t\u00e1i \u0111\u1ecbnh c\u01b0 v\u00e0 kinh ph\u00ed t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u1ed3i th\u01b0\u1eddng gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t c\u00f2n l\u1ea1i ch\u01b0a \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t theo quy \u0111\u1ecbnh; c\u00e1c chi ph\u00ed kh\u00e1c \u0111\u1ea7u t\u01b0 tr\u00ean \u0111\u1ea5t li\u00ean quan \u0111\u1ebfn chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, chuy\u1ec3n quy\u1ec1n thu\u00ea \u0111\u1ea5t.<\/p>\n<p>a) Vi\u1ec7c ph\u00e2n b\u1ed5 c\u00e1c chi ph\u00ed tr\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c sau:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"21%\">Chi ph\u00ed ph\u00e2n b\u1ed5 cho di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 chuy\u1ec3n nh\u01b0\u1ee3ng<\/td>\n<td rowspan=\"2\" width=\"3%\">=<\/td>\n<td width=\"48%\">T\u1ed5ng chi ph\u00ed \u0111\u1ea7u t\u01b0 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng<\/td>\n<td rowspan=\"2\" width=\"4%\">\u00a0x<\/td>\n<td rowspan=\"2\" width=\"21%\">Di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 chuy\u1ec3n nh\u01b0\u1ee3ng<\/td>\n<\/tr>\n<tr>\n<td width=\"48%\">T\u1ed5ng di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u01b0\u1ee3c giao d\u1ef1 \u00e1n (tr\u1eeb di\u1ec7n t\u00edch \u0111\u1ea5t s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch c\u00f4ng c\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea5t \u0111ai)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>b) Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t ph\u1ea7n di\u1ec7n t\u00edch c\u1ee7a d\u1ef1 \u00e1n kh\u00f4ng chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c th\u00ec c\u00e1c kho\u1ea3n chi ph\u00ed chung n\u00eau tr\u00ean c\u0169ng ph\u00e2n b\u1ed5 cho c\u1ea3 ph\u1ea7n di\u1ec7n t\u00edch n\u00e0y \u0111\u1ec3 theo d\u00f5i, h\u1ea1ch to\u00e1n, k\u00ea khai n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c;<\/p>\n<p>c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng k\u00e9o d\u00e0i trong nhi\u1ec1u n\u0103m v\u00e0 ch\u1ec9 quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng khi to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c ho\u00e0n t\u1ea5t th\u00ec khi t\u1ed5ng h\u1ee3p chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho ph\u1ea7n di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 chuy\u1ec3n quy\u1ec1n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ea1m ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u1ea7u t\u01b0 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh theo t\u1ef7 l\u1ec7 di\u1ec7n t\u00edch \u0111\u1ea5t \u0111\u00e3 chuy\u1ec3n quy\u1ec1n theo c\u00f4ng th\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y v\u00e0 tr\u00edch tr\u01b0\u1edbc c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu \u0111\u00e3 ghi nh\u1eadn khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Sau khi ho\u00e0n t\u1ea5t qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, doanh nghi\u1ec7p t\u00ednh to\u00e1n, \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ph\u1ea7n chi ph\u00ed \u0111\u1ea7u t\u01b0 k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng \u0111\u00e3 t\u1ea1m ph\u00e2n b\u1ed5 v\u00e0 tr\u00edch tr\u01b0\u1edbc cho ph\u1ea7n di\u1ec7n t\u00edch \u0111\u00e3 chuy\u1ec3n quy\u1ec1n cho ph\u00f9 h\u1ee3p v\u1edbi t\u1ed5ng gi\u00e1 tr\u1ecb k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng. Tr\u01b0\u1eddng h\u1ee3p khi \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ph\u00e1t sinh s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i n\u1ed9p th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 theo quy \u0111\u1ecbnh; n\u1ebfu s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p ch\u01b0a \u0111\u1ee7 th\u00ec doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 s\u1ed1 thu\u1ebf c\u00f2n thi\u1ebfu theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: center;\"><strong>Ch\u01b0\u01a1ng V<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\u01afU \u0110\u00c3I THU\u1ebe THU NH\u1eacP DOANH NGHI\u1ec6P<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 18. Nguy\u00ean t\u1eafc, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong> <strong>\u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/p>\n<ol>\n<li>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y. M\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 20 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p Ngh\u1ecb \u0111\u1ecbnh kh\u00e1c c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00e1c v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, tr\u1eeb Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Th\u1ee7 \u0111\u00f4, Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u00e0 \u0111i\u1ec3m h kho\u1ea3n 8 \u0110i\u1ec1u 10 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7, c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00e1c Ngh\u1ecb quy\u1ebft quy \u0111\u1ecbnh c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t, \u0111\u1eb7c th\u00f9 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 c\u00e1c Ngh\u1ecb quy\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7, Ngh\u1ecb quy\u1ebft c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb quy\u1ebft s\u1ed1 206\/2025\/QH15 ng\u00e0y 24 th\u00e1ng 6 n\u0103m 2025 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 c\u01a1 ch\u1ebf \u0111\u1eb7c bi\u1ec7t x\u1eed l\u00fd kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc do quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<ol start=\"2\">\n<li>Ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<li>a) \u1ee8ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m cho ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao thu\u1ed9c danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ngh\u1ec7 cao; \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o; \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7 cao, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao; \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng &#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;<\/li>\n<li>b) S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m an to\u00e0n th\u00f4ng tin m\u1ea1ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 an to\u00e0n th\u00f4ng tin m\u1ea1ng \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 an to\u00e0n th\u00f4ng tin m\u1ea1ng; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 s\u1ed1 tr\u1ecdng \u0111i\u1ec3m, s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1; nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, thi\u1ebft k\u1ebf, s\u1ea3n xu\u1ea5t, \u0111\u00f3ng g\u00f3i, ki\u1ec3m th\u1eed s\u1ea3n ph\u1ea9m chip b\u00e1n d\u1eabn; x\u00e2y d\u1ef1ng trung t\u00e2m d\u1eef li\u1ec7u tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1;<\/li>\n<li>c) S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 thu\u1ed9c Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau \u0111\u00e2y:<\/li>\n<\/ol>\n<p>c1) S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ngh\u1ec7 cao;<\/p>\n<p>c2) S\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00e1c ng\u00e0nh d\u1ec7t &#8211; may, da &#8211; gi\u1ea7y, \u0111i\u1ec7n t\u1eed &#8211; tin h\u1ecdc (bao g\u1ed3m c\u1ea3 thi\u1ebft k\u1ebf, s\u1ea3n xu\u1ea5t b\u00e1n d\u1eabn), s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4 t\u00f4, c\u01a1 kh\u00ed ch\u1ebf t\u1ea1o \u0111\u1ebfn ng\u00e0y Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2025) m\u00e0 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ho\u1eb7c \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt c\u1ee7a Li\u00ean minh Ch\u00e2u \u00c2u ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng (n\u1ebfu c\u00f3) theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng;<\/p>\n<ol>\n<li>d) S\u1ea3n xu\u1ea5t n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch, n\u0103ng l\u01b0\u1ee3ng t\u1eeb vi\u1ec7c ti\u00eau h\u1ee7y ch\u1ea5t th\u1ea3i; b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng; s\u1ea3n xu\u1ea5t v\u1eadt li\u1ec7u composit, c\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng nh\u1eb9, v\u1eadt li\u1ec7u qu\u00fd hi\u1ebfm; s\u1ea3n xu\u1ea5t qu\u1ed1c ph\u00f2ng, an ninh v\u00e0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u1ed9ng vi\u00ean c\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng nghi\u1ec7p qu\u1ed1c ph\u00f2ng, an ninh v\u00e0 \u0111\u1ed9ng vi\u00ean c\u00f4ng nghi\u1ec7p; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u00f3a ch\u1ea5t tr\u1ecdng \u0111i\u1ec3m v\u00e0 s\u1ea3n ph\u1ea9m c\u01a1 kh\u00ed tr\u1ecdng \u0111i\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a ch\u1ea5t, ph\u00e1p lu\u1eadt v\u1ec1 c\u01a1 kh\u00ed;<\/li>\n<\/ol>\n<p>\u0111) \u0110\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng c\u1ea5p tho\u00e1t n\u01b0\u1edbc, c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng, s\u00e2n bay, nh\u00e0 ga v\u00e0 c\u00f4ng tr\u00ecnh c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng kh\u00e1c do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh;<\/p>\n<ol>\n<li>e) Doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ngh\u1ec7 cao; doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o;<\/li>\n<li>g) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/li>\n<\/ol>\n<p>g1) C\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 12.000 t\u1ef7 \u0111\u1ed3ng v\u00e0 th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0;<\/p>\n<p>g2) S\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7;<\/p>\n<ol>\n<li>h) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u \u0111\u00e3i v\u00e0 h\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 20 Lu\u1eadt \u0110\u1ea7u t\u01b0.<\/li>\n<\/ol>\n<p>Th\u1eddi gian gi\u1ea3i ng\u00e2n t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00e1c d\u1ef1 \u00e1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y kh\u00f4ng qu\u00e1 10 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0;<\/p>\n<ol>\n<li>i) Tr\u1ed3ng, ch\u0103m s\u00f3c, b\u1ea3o v\u1ec7 r\u1eebng; s\u1ea3n xu\u1ea5t, nh\u00e2n v\u00e0 lai t\u1ea1o gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i; \u0111\u1ea7u t\u01b0 b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n sau thu ho\u1ea1ch, b\u1ea3o qu\u1ea3n n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n v\u00e0 th\u1ef1c ph\u1ea9m; s\u1ea3n xu\u1ea5t, khai th\u00e1c v\u00e0 tinh ch\u1ebf mu\u1ed1i, tr\u1eeb s\u1ea3n xu\u1ea5t mu\u1ed1i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/li>\n<li>k) Nu\u00f4i tr\u1ed3ng l\u00e2m s\u1ea3n;<\/li>\n<li>l) S\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n.<\/li>\n<\/ol>\n<p>Thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b1 v\u00e0 \u0111i\u1ec3m b2 kho\u1ea3n 1 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<ol>\n<li>m) S\u1ea3n xu\u1ea5t th\u00e9p cao c\u1ea5p; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng; s\u1ea3n xu\u1ea5t m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p; s\u1ea3n xu\u1ea5t thi\u1ebft b\u1ecb t\u01b0\u1edbi ti\u00eau; s\u1ea3n xu\u1ea5t th\u1ee9c \u0103n gia s\u00fac, gia c\u1ea7m, th\u1ee7y s\u1ea3n;<\/li>\n<li>n) S\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p \u00f4 t\u00f4; s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 s\u1ed1 kh\u00e1c;<\/li>\n<li>o) \u0110\u1ea7u t\u01b0 kinh doanh c\u01a1 s\u1edf k\u1ef9 thu\u1eadt h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba; \u0111\u1ea7u t\u01b0 kinh doanh khu l\u00e0m vi\u1ec7c chung h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba;<\/li>\n<li>p) Qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n, t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh vi m\u00f4, ng\u00e2n h\u00e0ng h\u1ee3p t\u00e1c x\u00e3;<\/li>\n<li>q) H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p;<\/li>\n<li>r) X\u00e3 h\u1ed9i h\u00f3a trong c\u00e1c 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, m\u00f4i tr\u01b0\u1eddng theo Danh m\u1ee5c lo\u1ea1i h\u00ecnh, ti\u00eau ch\u00ed quy m\u00f4, ti\u00eau chu\u1ea9n do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh; gi\u00e1m \u0111\u1ecbnh t\u01b0 ph\u00e1p;<\/li>\n<li>s) \u0110\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i \u0111\u1ec3 b\u00e1n, cho thu\u00ea, cho thu\u00ea mua \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Nh\u00e0 \u1edf;<\/li>\n<li>t) Xu\u1ea5t b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Xu\u1ea5t b\u1ea3n;<\/li>\n<li>u) B\u00e1o ch\u00ed (bao g\u1ed3m c\u1ea3 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o) theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u00e1o ch\u00ed.<\/li>\n<li>\u0110\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p bao g\u1ed3m:<\/li>\n<li>a) \u0110\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 v\u1ec1 \u0111\u1ea7u t\u01b0, tr\u1eeb \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 quy \u0111\u1ecbnh t\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 55 Ph\u1ee5 l\u1ee5c III danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 31\/2021\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 3 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 37 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 239\/2025\/N\u0110-CP ng\u00e0y 03 th\u00e1ng 9 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7);<\/li>\n<li>b) \u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, tr\u1eeb \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n quy \u0111\u1ecbnh t\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 55 Ph\u1ee5 l\u1ee5c III danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 31\/2021\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 3 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 37 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 239\/2025\/N\u0110-CP ng\u00e0y 03 th\u00e1ng 9 n\u0103m 2025 c\u1ee7a Ch\u00ednh ph\u1ee7);<\/li>\n<li>c) Khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao, khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung.<\/li>\n<\/ol>\n<p><strong>\u0110i\u1ec1u 19. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/strong><\/p>\n<ol>\n<li>\u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% trong 15 n\u0103m \u0111\u1ed1i v\u1edbi:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d v\u00e0 \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 18; thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">b) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g v\u00e0 \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">c) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi thu\u1ed9c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">d) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu c\u00f4ng ngh\u1ec7 cao, khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung; d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf m\u00e0 v\u1ecb tr\u00ed th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u00f3 tr\u00ean 50% ph\u1ea7n di\u1ec7n t\u00edch n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p style=\"padding-left: 40px;\">2. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 10% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi:<\/p>\n<p style=\"padding-left: 40px;\">a) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1eeb ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m k v\u00e0 \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">b) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m i, r v\u00e0 s kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">c) Thu nh\u1eadp c\u1ee7a nh\u00e0 xu\u1ea5t b\u1ea3n t\u1eeb ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m t kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">d) Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m q kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">\u0111) Thu nh\u1eadp c\u1ee7a c\u01a1 quan b\u00e1o ch\u00ed thu\u1ed9c ng\u00e0nh, ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m u kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<ol start=\"3\">\n<li>\u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 15% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1eeb ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m l kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<li>\u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% trong th\u1eddi gian 10 n\u0103m \u0111\u1ed1i v\u1edbi:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi thu\u1ed9c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m m, n v\u00e0 o kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">c) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i khu kinh t\u1ebf kh\u00f4ng n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u1ea1i khu kinh t\u1ebf m\u00e0 v\u1ecb tr\u00ed th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u00f3 tr\u00ean 50% ph\u1ea7n di\u1ec7n t\u00edch n\u1eb1m tr\u00ean \u0111\u1ecba b\u00e0n kh\u00f4ng ph\u1ea3i l\u00e0 \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<ol start=\"3\">\n<li>\u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t 17% trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1ea1i \u0111i\u1ec3m p kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<li>Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c k\u00e9o d\u00e0i th\u00eam th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 15 n\u0103m \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m c kho\u1ea3n n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, d v\u00e0 \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ed1i thi\u1ec3u 6.000 t\u1ef7 \u0111\u1ed3ng, c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn v\u1ec1 kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i c\u1ea7n \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch;<\/p>\n<p style=\"padding-left: 40px;\">c) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/p>\n<p>c1) S\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a c\u00f3 kh\u1ea3 n\u0103ng c\u1ea1nh tranh to\u00e0n c\u1ea7u, doanh thu \u0111\u1ea1t tr\u00ean 20.000 t\u1ef7 \u0111\u1ed3ng\/n\u0103m ch\u1eadm nh\u1ea5t sau 05 n\u0103m k\u1ec3 t\u1eeb khi c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/p>\n<p>c2) S\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean 6.000 lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng;<\/p>\n<p>c3) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c l\u0129nh v\u1ef1c h\u1ea1 t\u1ea7ng kinh t\u1ebf k\u1ef9 thu\u1eadt, bao g\u1ed3m: \u0110\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, h\u1ec7 th\u1ed1ng c\u1ea5p tho\u00e1t n\u01b0\u1edbc, c\u1ea7u, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng, s\u00e2n bay, nh\u00e0 ga, n\u0103ng l\u01b0\u1ee3ng m\u1edbi, n\u0103ng l\u01b0\u1ee3ng s\u1ea1ch, c\u00f4ng nghi\u1ec7p ti\u1ebft ki\u1ec7m n\u0103ng l\u01b0\u1ee3ng, d\u1ef1 \u00e1n l\u1ecdc h\u00f3a d\u1ea7u;<\/p>\n<p style=\"padding-left: 40px;\">d) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t gi\u1ea3m kh\u00f4ng qu\u00e1 50% m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i kh\u00f4ng qu\u00e1 1,5 l\u1ea7n so v\u1edbi th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i th\u00eam kh\u00f4ng qu\u00e1 15 n\u0103m nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n<p style=\"padding-left: 40px;\">4. Th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y (bao g\u1ed3m c\u1ea3 d\u1ef1 \u00e1n n\u00eau t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 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.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, Gi\u1ea5y ch\u1ee9ng nh\u1eadn d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 sau th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh doanh thu th\u00ec th\u1eddi gian \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i.<\/p>\n<p><strong>\u0110i\u1ec1u 20. Mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/strong><\/p>\n<ol>\n<li>Mi\u1ec5n thu\u1ebf 04 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 09 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi:<\/li>\n<li>a) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 19 c\u1ee7a Lu\u1eadt n\u00e0y;<\/li>\n<li>b) Thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m r kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thu\u1ed9c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m r kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 04 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 05 n\u0103m ti\u1ebfp theo.<\/li>\n<li>Mi\u1ec5n thu\u1ebf 02 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 04 n\u0103m ti\u1ebfp theo \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 19 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh k\u00e9o d\u00e0i th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 1,5 l\u1ea7n th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 th\u1eddi h\u1ea1n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/li>\n<li>Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong 03 n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu t\u1eeb d\u1ef1 \u00e1n th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 04.<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 sau th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i n\u0103m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i m\u00e0 ch\u01b0a c\u00f3 thu nh\u1eadp th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp, n\u1ebfu trong 03 n\u0103m \u0111\u1ea7u k\u1ec3 t\u1eeb n\u0103m \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i m\u00e0 doanh nghi\u1ec7p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf t\u00ednh t\u1eeb n\u0103m th\u1ee9 04 k\u1ec3 t\u1eeb n\u0103m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i.<\/p>\n<ol start=\"5\">\n<li>\u01afu \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng m\u1edf r\u1ed9ng quy m\u00f4, n\u00e2ng cao c\u00f4ng su\u1ea5t, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7, gi\u1ea3m \u00f4 nhi\u1ec5m ho\u1eb7c c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng thu\u1ed9c ng\u00e0nh, ngh\u1ec1, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) th\u00ec ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng cho th\u1eddi gian c\u00f2n l\u1ea1i v\u00e0 kh\u00f4ng ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang kho\u1ea3n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng v\u1edbi thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng;<\/p>\n<p style=\"padding-left: 40px;\">b) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u00e3 h\u1ebft th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec kho\u1ea3n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t. Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng b\u1eb1ng v\u1edbi th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u00f9ng ng\u00e0nh, ngh\u1ec1, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/p>\n<p>b1) Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang kho\u1ea3n thu nh\u1eadp t\u0103ng th\u00eam t\u1eeb \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u1ec3 \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh tr\u00ean t\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p;<\/p>\n<p>b2) Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p kh\u00f4ng t\u00ednh ri\u00eang \u0111\u01b0\u1ee3c thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u00ec thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u01b0 sau:<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"25%\">Ph\u1ea7n thu nh\u1eadp t\u0103ng th\u00eam do \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td>\n<td rowspan=\"2\" width=\"3%\">=<\/td>\n<td rowspan=\"2\" width=\"32%\">T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf (kh\u00f4ng bao g\u1ed3m thu nh\u1eadp kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i)<\/td>\n<td rowspan=\"2\" width=\"3%\">x<\/td>\n<td width=\"34%\">Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh<\/td>\n<\/tr>\n<tr>\n<td width=\"34%\">T\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>b3) T\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p g\u1ed3m: Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh hi\u1ec7n c\u00f3 \u0111ang d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh theo s\u1ed1 li\u1ec7u cu\u1ed1i k\u1ef3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh) n\u0103m;<\/p>\n<p style=\"padding-left: 40px;\">c) \u01afu \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng do s\u00e1p nh\u1eadp, mua l\u1ea1i doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<ol>\n<li>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u0103ng th\u00eam khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh vi\u1ec7c gi\u1ea3i ng\u00e2n s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u1ea1t t\u1ed1i thi\u1ec3u t\u1eeb 40 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng thu\u1ed9c ng\u00e0nh, ngh\u1ec1 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c t\u1eeb 20 t\u1ef7 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u1ef1c hi\u1ec7n t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">b) T\u1ef7 tr\u1ecdng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh vi\u1ec7c gi\u1ea3i ng\u00e2n s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e3 \u0111\u0103ng k\u00fd t\u0103ng th\u00eam \u0111\u1ea1t t\u1ed1i thi\u1ec3u t\u1eeb 20% so v\u1edbi t\u1ed5ng nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng;<\/p>\n<p style=\"padding-left: 40px;\">c) C\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf t\u0103ng th\u00eam khi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh vi\u1ec7c gi\u1ea3i ng\u00e2n s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ed1i thi\u1ec3u t\u1eeb 20% so v\u1edbi c\u00f4ng su\u1ea5t thi\u1ebft k\u1ebf tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng.<\/p>\n<p>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 m\u1edf r\u1ed9ng ho\u00e0n th\u00e0nh s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 c\u00f3 thu nh\u1eadp; 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 ho\u00e0n th\u00e0nh s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng 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 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng ho\u00e0n th\u00e0nh s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd. S\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u0103ng k\u00fd \u0111\u00e3 ho\u00e0n th\u00e0nh gi\u1ea3i ng\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa nguy\u00ean gi\u00e1 t\u1ed5ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh) c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p ho\u00e0n th\u00e0nh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng so v\u1edbi th\u1eddi \u0111i\u1ec3m tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng. Trong th\u1eddi gian doanh nghi\u1ec7p ch\u01b0a ho\u00e0n th\u00e0nh gi\u1ea3i ng\u00e2n s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng.<\/p>\n<p>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u0111\u0103ng k\u00fd s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><strong>\u0110i\u1ec1u 21. C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf kh\u00e1c<\/strong><\/p>\n<ol>\n<li>Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng, v\u1eadn t\u1ea3i (tr\u1eeb \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p, v\u0103n ph\u00f2ng thu\u1ed9c c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, kinh doanh) s\u1eed d\u1ee5ng t\u1eeb 10 \u0111\u1ebfn 100 lao \u0111\u1ed9ng n\u1eef, trong \u0111\u00f3 s\u1ed1 lao \u0111\u1ed9ng n\u1eef chi\u1ebfm tr\u00ean 50% t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng c\u00f3 m\u1eb7t th\u01b0\u1eddng xuy\u00ean ho\u1eb7c s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean tr\u00ean 100 lao \u0111\u1ed9ng n\u1eef m\u00e0 s\u1ed1 lao \u0111\u1ed9ng n\u1eef chi\u1ebfm tr\u00ean 30% t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng c\u00f3 m\u1eb7t th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p, \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 g\u1ed3m:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Chi \u0111\u00e0o t\u1ea1o l\u1ea1i ngh\u1ec1;<\/p>\n<p style=\"padding-left: 40px;\">b) Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p (n\u1ebfu c\u00f3) cho c\u00f4 gi\u00e1o d\u1ea1y \u1edf nh\u00e0 tr\u1ebb, m\u1eabu gi\u00e1o do doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ea3n l\u00fd;<\/p>\n<p style=\"padding-left: 40px;\">c) Chi kh\u00e1m s\u1ee9c kh\u1ecfe th\u00eam trong n\u0103m;<\/p>\n<p style=\"padding-left: 40px;\">d) Chi b\u1ed3i d\u01b0\u1ee1ng cho lao \u0111\u1ed9ng n\u1eef sau khi sinh con theo m\u1ee9c chi c\u1ee5 th\u1ec3 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh;<\/p>\n<p style=\"padding-left: 40px;\">\u0111) L\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p tr\u1ea3 cho th\u1eddi gian lao \u0111\u1ed9ng n\u1eef \u0111\u01b0\u1ee3c ngh\u1ec9 sau khi sinh con, ngh\u1ec9 cho con b\u00fa theo ch\u1ebf \u0111\u1ed9 nh\u01b0ng v\u1eabn l\u00e0m vi\u1ec7c.<\/p>\n<p>S\u1ed1 chi th\u00eam cho lao \u0111\u1ed9ng n\u1eef \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<ol start=\"2\">\n<li>Doanh nghi\u1ec7p s\u1eed d\u1ee5ng 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, bao g\u1ed3m: Chi \u0111\u00e0o t\u1ea1o ngh\u1ec1, ti\u1ec1n h\u1ed7 tr\u1ee3 v\u1ec1 nh\u00e0 \u1edf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf cho ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1 trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n<p>S\u1ed1 chi th\u00eam cho 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 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<ol start=\"3\">\n<li>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\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#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, thu nh\u1eadp t\u1eeb cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n.<\/li>\n<\/ol>\n<p>\u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<ol start=\"4\">\n<li>Doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 11 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00e0nh l\u1eadp m\u1edbi t\u1eeb h\u1ed9 kinh doanh (bao g\u1ed3m c\u00e1 nh\u00e2n kinh doanh chuy\u1ec3n \u0111\u1ed5i l\u00ean doanh nghi\u1ec7p) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong 02 n\u0103m li\u00ean t\u1ee5c k\u1ec3 t\u1eeb khi c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Th\u1eddi gian mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf, 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 th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 04.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1eddi gian s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf d\u01b0\u1edbi 12 th\u00e1ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng mi\u1ec5n thu\u1ebf ngay k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3 ho\u1eb7c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf th\u1eddi gian b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd th\u1eddi gian mi\u1ec5n thu\u1ebf v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u1ec3 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh;<\/p>\n<p style=\"padding-left: 40px;\">b) Sau th\u1eddi gian mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c ng\u00e0nh, ngh\u1ec1, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i (thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i v\u00e0 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 20 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p>H\u1ebft th\u1eddi gian mi\u1ec5n thu\u1ebf v\u00e0 th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (n\u1ebfu c\u00f3) quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 11 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">c) H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u1ed3ng th\u1eddi c\u00f3 th\u1eddi gian s\u1ea3n xu\u1ea5t, kinh doanh li\u00ean t\u1ee5c \u00edt nh\u1ea5t l\u00e0 12 th\u00e1ng t\u00ednh \u0111\u1ebfn ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p l\u1ea7n \u0111\u1ea7u;<\/p>\n<p style=\"padding-left: 40px;\">d) Doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd kinh doanh l\u1ea7n \u0111\u1ea7u, kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi m\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt kh\u00f4ng ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n), th\u00e0nh vi\u00ean h\u1ee3p danh ho\u1eb7c ng\u01b0\u1eddi c\u00f3 s\u1ed1 v\u1ed1n g\u00f3p cao nh\u1ea5t \u0111\u00e3 tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u1edbi vai tr\u00f2 l\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, th\u00e0nh vi\u00ean h\u1ee3p danh ho\u1eb7c ng\u01b0\u1eddi c\u00f3 s\u1ed1 v\u1ed1n g\u00f3p cao nh\u1ea5t trong c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c \u0111\u00e3 gi\u1ea3i th\u1ec3 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c 12 th\u00e1ng t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3 doanh nghi\u1ec7p c\u0169 \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi<em>.<\/em><\/p>\n<ol>\n<li>T\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f4ng l\u1eadp, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc c\u00f4ng l\u1eadp ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) T\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f4ng l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 thu nh\u1eadp t\u1eeb cung c\u1ea5p d\u1ecbch v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o;<\/p>\n<p style=\"padding-left: 40px;\">b) C\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc c\u00f4ng l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 64 c\u1ee7a Lu\u1eadt Gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc n\u0103m 2012 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 32 \u0110i\u1ec1u 1 c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Gi\u00e1o d\u1ee5c \u0111\u1ea1i h\u1ecdc n\u0103m 2018).<\/p>\n<p><strong>\u0110i\u1ec1u 22. Tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p<\/strong><\/p>\n<ol>\n<li>Vi\u1ec7c tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 17 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<li>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 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 17 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu kho b\u1ea1c lo\u1ea1i k\u1ef3 h\u1ea1n 05 n\u0103m ho\u1eb7c k\u1ef3 h\u1ea1n 10 n\u0103m (trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 lo\u1ea1i k\u1ef3 h\u1ea1n 05 n\u0103m) \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh g\u1ea7n th\u1eddi \u0111i\u1ec3m thu h\u1ed3i nh\u1ea5t v\u00e0 th\u1eddi gian t\u00ednh l\u00e3i l\u00e0 02 n\u0103m, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u00e0n nh\u1eadp Qu\u1ef9 tr\u01b0\u1edbc th\u1eddi h\u1ea1n 05 n\u0103m.<\/li>\n<li>H\u00e0ng n\u0103m, doanh nghi\u1ec7p t\u1ef1 quy\u1ebft \u0111\u1ecbnh m\u1ee9c tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh v\u00e0 l\u1eadp B\u00e1o c\u00e1o tr\u00edch l\u1eadp, s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u00f9ng t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, chuy\u1ec3n \u0111\u1ed5i s\u1ed1 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 198\/2025\/QH15 ng\u00e0y 17 th\u00e1ng 5 n\u0103m 2025 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 m\u1ed9t s\u1ed1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1eb7c bi\u1ec7t ph\u00e1t tri\u1ec3n kinh t\u1ebf t\u01b0 nh\u00e2n th\u00ec kh\u00f4ng tr\u00edch l\u1eadp Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<ol start=\"4\">\n<li>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb ngu\u1ed3n Qu\u1ef9 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 ch\u01b0a h\u1ebft hao m\u00f2n m\u00e0 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p chuy\u1ec3n sang ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 m\u1eabu B\u00e1o c\u00e1o tr\u00edch l\u1eadp, s\u1eed d\u1ee5ng Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ol>\n<p><strong>\u0110i\u1ec1u 23. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/p>\n<p>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<ol>\n<li>Trong th\u1eddi gian \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00ec doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 4, 19, 20 v\u00e0 21 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y 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.<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 t\u00ednh thu\u1ebf, doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec ph\u1ea7n thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u01b0u \u0111\u00e3i thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u00e2n v\u1edbi t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m (%) doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u01b0u \u0111\u00e3i thu\u1ebf so v\u1edbi t\u1ed5ng doanh thu ho\u1eb7c t\u1ed5ng chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 t\u00ednh thu\u1ebf;<\/p>\n<p style=\"padding-left: 40px;\">b) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 kho\u1ea3n doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng th\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec kho\u1ea3n doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf tr\u00ean t\u1ed5ng doanh thu ho\u1eb7c chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<ol>\n<li>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:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 l\u1ef1a ch\u1ecdn chuy\u1ec3n sang \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf theo ti\u00eau ch\u00ed kh\u00e1c c\u00f3 m\u1ee9c \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 l\u1ee3i h\u01a1n th\u00ec ph\u1ea3i tr\u1eeb \u0111i th\u1eddi gian \u01b0u \u0111\u00e3i (s\u1ed1 n\u0103m \u0111\u00e3 \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i) \u0111\u00e3 h\u01b0\u1edfng;<\/p>\n<p style=\"padding-left: 40px;\">b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 h\u01b0\u1edfng h\u1ebft \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 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 m\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, Gi\u1ea5y ch\u1ee9ng nh\u1eadn d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i. Th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng m\u1ee9c \u01b0u \u0111\u00e3i \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p khoa h\u1ecdc c\u00f4ng ngh\u1ec7, d\u1ef1 \u00e1n \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 tr\u1eeb \u0111i th\u1eddi gian \u01b0u \u0111\u00e3i \u0111\u00e3 h\u01b0\u1edfng tr\u01b0\u1edbc \u0111\u00f3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (s\u1ed1 n\u0103m \u0111\u00e3 \u00e1p d\u1ee5ng mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i);<\/p>\n<p style=\"padding-left: 40px;\">c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u1ea3n thu nh\u1eadp trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p v\u1eeba \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf kh\u00e1c ho\u1eb7c theo \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i m\u00e0 doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i kh\u00e1c ho\u1eb7c theo \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf th\u00ec sau khi h\u1ebft th\u1eddi gian \u01b0u \u0111\u00e3i theo ng\u00e0nh ngh\u1ec1 \u01b0u \u0111\u00e3i kh\u00e1c ho\u1eb7c theo \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i (bao g\u1ed3m c\u1ea3 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i) th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i ho\u1eb7c mi\u1ec5n thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">d) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n n\u00e0y th\u00ec \u00e1p d\u1ee5ng m\u1ee9c \u01b0u \u0111\u00e3i \u0111\u00e3 l\u1ef1a ch\u1ecdn cho to\u00e0n b\u1ed9 th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i; sau khi l\u1ef1a ch\u1ecdn doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo ti\u00eau ch\u00ed kh\u00e1c.<\/p>\n<ol>\n<li>\u00c1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo ti\u00eau ch\u00ed \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p:<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo ti\u00eau ch\u00ed \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb cung c\u1ea5p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a do d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t ra ngo\u00e0i \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp n\u00e0y;<\/p>\n<p style=\"padding-left: 40px;\">b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 t\u1ea1i \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 khu kinh t\u1ebf, khu c\u00f4ng ngh\u1ec7 cao, khu n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung) ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ph\u00e1t sinh t\u1ea1i \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n<p>Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c kinh doanh v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i v\u1ec1 \u0111\u1ecba b\u00e0n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i c\u0103n c\u1ee9 theo \u0111\u1ecba b\u00e0n th\u00e0nh l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0 c\u00f3 \u0111i\u1ec3m \u0111i ho\u1eb7c \u0111i\u1ec3m \u0111\u1ebfn thu\u1ed9c \u0111\u1ecba b\u00e0n th\u00e0nh l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/p>\n<ol start=\"4\">\n<li>Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p ho\u1eb7c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 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 l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t v\u00e0 v\u1ec1 th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p ph\u00e9p, c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025.<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0ng thu\u1ed9c di\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025.<\/p>\n<ol start=\"5\">\n<li>Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, \u01b0u \u0111\u00e3i thu\u1ebf trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y bao g\u1ed3m c\u1ea3 thu nh\u1eadp t\u1eeb thanh l\u00fd t\u00e0i s\u1ea3n l\u00e0 s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p v\u00e0 thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m l\u00e0 s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a doanh nghi\u1ec7p t\u1ea1i n\u0103m \u0111\u1ea7u ti\u00ean ph\u00e1t sinh doanh thu, thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf c\u00f3 th\u1eddi gian d\u01b0\u1edbi 12 th\u00e1ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (thu\u1ebf su\u1ea5t, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ph\u00e1t sinh doanh thu, thu nh\u1eadp \u0111\u00f3 ho\u1eb7c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf th\u1eddi gian b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd th\u1eddi gian \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u00e0y c\u1ee7a n\u0103m \u0111\u1ea7u ti\u00ean ph\u00e1t sinh doanh thu, thu nh\u1eadp \u0111\u1ec3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/li>\n<li>a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean ph\u00e1t sinh doanh thu ho\u1eb7c trong k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean c\u00f3 thu nh\u1eadp c\u00f3 th\u1eddi gian ph\u00e1t sinh doanh thu, thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf d\u01b0\u1edbi 12 th\u00e1ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf (thu\u1ebf su\u1ea5t, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf) ngay t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u00f3 ho\u1eb7c \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf th\u1eddi gian b\u1eaft \u0111\u1ea7u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd th\u1eddi gian \u01b0u \u0111\u00e3i thu\u1ebf v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo th\u00ec ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf \u0111\u1ea7u ti\u00ean \u0111\u1ec3 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh.<\/li>\n<li>b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf t\u1eeb n\u0103m d\u01b0\u01a1ng l\u1ecbch sang n\u0103m t\u00e0i ch\u00ednh ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) th\u00ec k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m chuy\u1ec3n \u0111\u1ed5i kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 12 th\u00e1ng. Doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 c\u00f3 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn: \u01afu \u0111\u00e3i trong n\u0103m chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf ho\u1eb7c n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u1ee7a n\u0103m chuy\u1ec3n \u0111\u1ed5i k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf sang n\u0103m ti\u1ebfp theo.<\/li>\n<li>Doanh nghi\u1ec7p th\u00e0nh l\u1eadp ho\u1eb7c doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1eeb vi\u1ec7c s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 ti\u1ec1n ph\u1ea1t n\u1ebfu c\u00f3), \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba c\u00e1c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n l\u1ed7 ch\u01b0a \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n) c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, chia, t\u00e1ch, s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t n\u1ebfu ti\u1ebfp t\u1ee5c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh.<\/li>\n<li>\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi:<\/li>\n<li>a) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 20 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 ho\u1eb7c cho ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh.<\/li>\n<\/ol>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i 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 ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 ho\u1eb7c cho ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u0103n c\u1ee9 v\u00e0o B\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 g\u1eedi c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0;<\/p>\n<ol>\n<li>b) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edbi kh\u00f4ng bao g\u1ed3m c\u00e1c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/li>\n<\/ol>\n<p>b1) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c: S\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch, chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<p>b2) D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 h\u00ecnh th\u00e0nh t\u1eeb vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi nh\u01b0ng v\u1eabn k\u1ebf th\u1eeba t\u00e0i s\u1ea3n, \u0111\u1ecba \u0111i\u1ec3m kinh doanh, ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p c\u0169 \u0111\u1ec3 ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh; mua l\u1ea1i d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111ang ho\u1ea1t \u0111\u1ed9ng);<\/p>\n<ol>\n<li>c) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo di\u1ec7n doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u00ec \u01b0u \u0111\u00e3i thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 nh\u01b0ng s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 kh\u00f4ng l\u00e0m thay \u0111\u1ed5i vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf c\u1ee7a d\u1ef1 \u00e1n \u0111\u00f3 theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i ho\u1eb7c \u01b0u \u0111\u00e3i theo di\u1ec7n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh;<\/li>\n<li>d) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 m\u00e0 trong H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u g\u1eedi c\u01a1 quan c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0, ph\u00e2n k\u1ef3 \u0111\u1ea7u t\u01b0 k\u00e8m ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0, tr\u01b0\u1eddng h\u1ee3p c\u00e1c giai \u0111o\u1ea1n ti\u1ebfp theo th\u1ef1c t\u1ebf c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c coi l\u00e0 d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p l\u1ea7n \u0111\u1ea7u n\u1ebfu th\u1ef1c hi\u1ec7n theo ti\u1ebfn \u0111\u1ed9 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng, kh\u00f3 kh\u0103n do nguy\u00ean nh\u00e2n kh\u00e1ch quan trong kh\u00e2u gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc, do thi\u00ean tai, h\u1ecfa ho\u1ea1n ho\u1eb7c kh\u00f3 kh\u0103n, b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c) th\u00ec c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf cho th\u1eddi gian c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n c\u00f3 thu nh\u1eadp \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i.<\/li>\n<\/ol>\n<p>Trong th\u1eddi gian tri\u1ec3n khai c\u00e1c d\u1ef1 \u00e1n th\u00e0nh ph\u1ea7n theo t\u1eebng giai \u0111o\u1ea1n n\u00eau tr\u00ean n\u1ebfu nh\u00e0 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111\u1ea7u t\u01b0 cho ph\u00e9p gia h\u1ea1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n theo \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh n\u00eau tr\u00ean.<\/p>\n<ol start=\"9\">\n<li>Thu\u1ebf su\u1ea5t 15% v\u00e0 17% quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 11 v\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf t\u1ea1i c\u00e1c \u0110i\u1ec1u 4, 19, 20 v\u00e0 21 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/li>\n<li>a) Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n g\u00f3p v\u1ed1n; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u1eeb thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u1edf x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m s kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (tr\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n), chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c, ch\u1ebf bi\u1ebfn kho\u00e1ng s\u1ea3n; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u1edf ngo\u00e0i Vi\u1ec7t Nam;<\/li>\n<li>b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed, t\u00e0i nguy\u00ean qu\u00fd hi\u1ebfm kh\u00e1c v\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n;<\/li>\n<li>c) Thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t, kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed tr\u00ean m\u1ea1ng; thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, tr\u1eeb d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p \u00f4 t\u00f4, m\u00e1y bay, tr\u1ef1c th\u0103ng, t\u00e0u l\u01b0\u1ee3n, du thuy\u1ec1n, l\u1ecdc h\u00f3a d\u1ea7u;<\/li>\n<li>d) C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf.<\/li>\n<\/ol>\n<p>Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u1ea3 tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i v\u1ec1 ng\u00e0nh, ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i v\u1ec1 \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/p>\n<ol>\n<li>e) Tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/li>\n<li>Trong th\u1eddi gian \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, n\u1ebfu trong k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 3, 4, 5, 6, 8, 12 v\u00e0 14 \u0110i\u1ec1u 4, kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 11, \u0110i\u1ec1u 18, \u0110i\u1ec1u 19, \u0110i\u1ec1u 20, \u0110i\u1ec1u 21 v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y th\u00ec k\u1ef3 t\u00ednh thu\u1ebf \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf m\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t 20% (\u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111ang h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n ng\u00e0nh, ngh\u1ec1, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 18, 19 v\u00e0 20 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec n\u0103m \u0111\u00f3 c\u0169ng t\u00ednh v\u00e0o th\u1eddi gian \u01b0u \u0111\u00e3i m\u00e0 doanh nghi\u1ec7p \u0111ang \u0111\u0103ng k\u00fd h\u01b0\u1edfng).<\/li>\n<\/ol>\n<p>\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g v\u00e0 \u0111i\u1ec3m h kho\u1ea3n 1 \u0110i\u1ec1u 18, \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 19 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, tr\u01b0\u1eddng h\u1ee3p sau 03 n\u0103m (\u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g l\u00e0 05 n\u0103m) k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 (kh\u00f4ng k\u1ec3 b\u1ecb ch\u1eadm ti\u1ebfn \u0111\u1ed9 do nguy\u00ean nh\u00e2n kh\u00e1ch quan trong kh\u00e2u gi\u1ea3i ph\u00f3ng m\u1eb7t b\u1eb1ng, gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ho\u1eb7c do thi\u00ean tai, \u0111\u1ecbch h\u1ecda, h\u1ecfa ho\u1ea1n ho\u1eb7c kh\u00f3 kh\u0103n, b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ch\u1ea5p thu\u1eadn, b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t) ho\u1eb7c n\u0103m th\u1ee9 04 k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu (\u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g l\u00e0 n\u0103m th\u1ee9 06) m\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i \u0111i\u1ec3m g v\u00e0 \u0111i\u1ec3m h kho\u1ea3n 1 \u0110i\u1ec1u 18, \u0111i\u1ec3m c v\u00e0 \u0111i\u1ec3m d kho\u1ea3n 6 \u0110i\u1ec1u 19 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai, n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u1ee7a c\u00e1c n\u0103m tr\u01b0\u1edbc (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 kh\u00f4ng b\u1ecb coi l\u00e0 h\u00e0nh vi khai sai theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. Trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, n\u1ebfu c\u00f3 n\u0103m t\u00ednh thu\u1ebf m\u00e0 doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g v\u00e0 \u0111i\u1ec3m h kho\u1ea3n 1 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec n\u0103m \u0111\u00f3 doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<ol start=\"11\">\n<li>Doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f4ng ngh\u1ec7 cao, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, k\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1eeb ho\u1ea1t \u0111\u1ed9ng c\u00f4ng ngh\u1ec7 cao, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 cao, k\u1ebft qu\u1ea3 nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7.<\/li>\n<\/ol>\n<p><strong>Ch\u01b0\u01a1ng VI<\/strong><\/p>\n<p><strong>\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/strong><\/p>\n<p><strong>\u0110i\u1ec1u 24. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/p>\n<ol>\n<li>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2025. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian \u00e1p d\u1ee5ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n<li>a) Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 doanh thu, chi ph\u00ed, \u01b0u \u0111\u00e3i thu\u1ebf, mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, chuy\u1ec3n l\u1ed7 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y t\u1eeb \u0111\u1ea7u k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025 ho\u1eb7c t\u1eeb ng\u00e0y Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c ho\u1eb7c t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh; tr\u01b0\u1eddng h\u1ee3p k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025 c\u1ee7a doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u sau ng\u00e0y Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c ho\u1eb7c t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh;<\/li>\n<li>b) Quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 v\u00e0 quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n t\u1ea1i \u0111i\u1ec3m i kho\u1ea3n 3 \u0110i\u1ec1u 12 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/li>\n<li>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf:a) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;b) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;\n<p>c) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/p>\n<p>d) Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 57\/2021\/N\u0110-CP ng\u00e0y 04 th\u00e1ng 6 n\u0103m 2021 c\u1ee7a Ch\u00ednh ph\u1ee7 b\u1ed5 sung \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 20 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh vi\u1ec7n d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf \u0111\u00f3.<\/li>\n<\/ol>\n<p><strong>\u0110i\u1ec1u 25. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/strong><\/p>\n<ol>\n<li>Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c c\u00f2n \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh; tr\u01b0\u1eddng h\u1ee3p m\u1ee9c \u01b0u \u0111\u00e3i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cao h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i \u0111ang h\u01b0\u1edfng th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i. Th\u1eddi gian c\u00f2n l\u1ea1i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2025.<\/li>\n<li>Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c c\u1ea5p ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 ho\u1eb7c B\u00e1o c\u00e1o th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 g\u1eedi c\u01a1 quan \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c cho ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0) tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c c\u00f2n \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho th\u1eddi gian c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0; tr\u01b0\u1eddng h\u1ee3p m\u1ee9c \u01b0u \u0111\u00e3i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cao h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i \u0111ang h\u01b0\u1edfng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng) th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i. Th\u1eddi gian c\u00f2n l\u1ea1i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2025.<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng \u0111\u01b0\u1ee3c c\u1ea5p ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u01b0u \u0111\u00e3i v\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a v\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0.<\/p>\n<ol start=\"3\">\n<li>Doanh nghi\u1ec7p c\u00f3 kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c (kh\u00f4ng bao g\u1ed3m d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y) m\u00e0 kho\u1ea3n thu nh\u1eadp \u0111\u00f3 kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 hi\u1ec7u l\u1ef1c.<\/li>\n<li>Doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u1ed7 ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh (bao g\u1ed3m c\u1ea3 s\u1ed1 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) nh\u01b0ng c\u00f2n trong th\u1eddi h\u1ea1n chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y cho th\u1eddi gian c\u00f2n l\u1ea1i. S\u1ed1 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 c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o l\u00e3i t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf.<\/li>\n<\/ol>\n<p><strong>\u0110i\u1ec1u 26. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/p>\n<ol>\n<li>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0110i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u qu\u1ea3n l\u00fd.<\/li>\n<li>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7: X\u00e2y d\u1ef1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ban h\u00e0nh theo th\u1ea9m quy\u1ec1n \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 mi\u1ec5n thu\u1ebf, \u01b0u \u0111\u00e3i thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c n\u1ed9i dung c\u00f3 li\u00ean quan theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5.<\/li>\n<li>B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng: X\u00e2y d\u1ef1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ban h\u00e0nh theo th\u1ea9m quy\u1ec1n v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 18 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<li>C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"53%\">&nbsp;<\/p>\n<p><strong><em>N\u01a1i nh\u1eadn:<br \/>\n<\/em><\/strong>&#8211; Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<br \/>\n&#8211; Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<br \/>\n&#8211; C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<br \/>\n&#8211; H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;<br \/>\n&#8211; V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<br \/>\n&#8211; V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<br \/>\n&#8211; V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<br \/>\n&#8211; H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<br \/>\n&#8211; V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<br \/>\n&#8211; T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<br \/>\n&#8211; Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<br \/>\n&#8211; Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<br \/>\n&#8211; \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<br \/>\n&#8211; C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i;<br \/>\n&#8211; VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T,<br \/>\nc\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<br \/>\n&#8211; L\u01b0u: VT, KTTH (2b).<\/td>\n<td width=\"46%\">\n<p style=\"text-align: center;\"><strong>TM. CH\u00cdNH PH\u1ee6<br \/>\nKT. TH\u1ee6 T\u01af\u1edaNG<br \/>\nPH\u00d3 TH\u1ee6 T\u01af\u1edaNG<\/strong><\/p>\n<p><strong>H\u1ed3 \u0110\u1ee9c Ph\u1edbc<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CH\u00cdNH PH\u1ee6 &#8212;&#8212;- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac &#8212;&#8212;&#8212;&#8212;&#8212; S\u1ed1: 320\/2025\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2025 &nbsp; NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U V\u00c0 BI\u1ec6N PH\u00c1P \u0110\u1ec2 T\u1ed4 CH\u1ee8C, H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH LU\u1eacT THU\u1ebe THU NH\u1eacP DOANH [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[102],"tags":[],"yst_prominent_words":[],"class_list":["post-5505","post","type-post","status-publish","format-standard","hentry","category-van-ban-phap-luat"],"_links":{"self":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5505","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=5505"}],"version-history":[{"count":6,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5505\/revisions"}],"predecessor-version":[{"id":5511,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5505\/revisions\/5511"}],"wp:attachment":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=5505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=5505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=5505"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=5505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}