{"id":10311,"date":"2023-07-14T09:13:19","date_gmt":"2023-07-14T02:13:19","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=10311"},"modified":"2023-07-14T09:13:19","modified_gmt":"2023-07-14T02:13:19","slug":"trien-khai-gia-han-nop-thue-tieu-thu-dac-biet-doi-voi-o-to-san-xuat-trong-nuoc","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/trien-khai-gia-han-nop-thue-tieu-thu-dac-biet-doi-voi-o-to-san-xuat-trong-nuoc\/","title":{"rendered":"TRI\u1ec2N KHAI GIA H\u1ea0N N\u1ed8P THU\u1ebe TI\u00caU TH\u1ee4 \u0110\u1eb6C BI\u1ec6T \u0110\u1ed0I V\u1edaI \u00d4 T\u00d4 S\u1ea2N XU\u1ea4T TRONG N\u01af\u1edaC"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"574\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/07\/Picture1-min-1024x574.png\" alt=\"\" class=\"wp-image-10315\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/07\/Picture1-min-1024x574.png 1024w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/07\/Picture1-min-300x168.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/07\/Picture1-min-768x430.png 768w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2023\/07\/Picture1-min.png 1423w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Ng\u00e0y 21\/6\/2023, T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng \u0111i\u1ec7n 03\/C\u0110-TCT ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t, ho\u1eb7c l\u1eafp r\u00e1p trong n\u01b0\u1edbc.<\/p>\n\n\n\n<p>(i) Tri\u1ec3n khai gia h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc:<\/p>\n\n\n\n<p>Theo C\u00f4ng \u0111i\u1ec7n, ng\u00e0y 21\/6\/2023, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 36\/2023\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 6, th\u00e1ng 7, th\u00e1ng 8 v\u00e0 th\u00e1ng 9 n\u0103m 2023 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t ho\u1eb7c l\u1eafp r\u00e1p trong n\u01b0\u1edbc.<\/p>\n\n\n\n<p>Nh\u1eb1m ti\u1ebfp t\u1ee5c th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t kinh doanh, h\u1ed7 tr\u1ee3 \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi d\u1ecbch Covid &#8211; 19, T\u1ed5ng c\u1ee5c Thu\u1ebf y\u00eau c\u1ea7u c\u00e1c c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng k\u1ecbp th\u1eddi tri\u1ec3n khai v\u00e0 tuy\u00ean truy\u1ec1n th\u1ef1c hi\u1ec7n gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t ho\u1eb7c l\u1eafp r\u00e1p trong n\u01b0\u1edbc theo Ngh\u1ecb \u0111\u1ecbnh 36\/2023\/N\u0110-CP.<\/p>\n\n\n\n<p>(ii) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc:<\/p>\n\n\n\n<p>C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 36\/2023\/N\u0110-CP , thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 6, th\u00e1ng 7, th\u00e1ng 8 v\u00e0 th\u00e1ng 9 n\u0103m 2023 \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t ho\u1eb7c l\u1eafp r\u00e1p trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c gian h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/p>\n\n\n\n<p>Trong \u0111\u00f3, th\u1eddi gian gia h\u1ea1n k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ebfn h\u1ebft ng\u00e0y 20\/11\/2023.<\/p>\n\n\n\n<p>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<ul><li>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 6 n\u0103m 2023: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/11\/2023;<\/li><li>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 7 n\u0103m 2023: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/11\/2023;<\/li><li>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 8 n\u0103m 2023: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/11\/2023;<\/li><li>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ph\u1ea3i n\u1ed9p ph\u00e1t sinh c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng 9 n\u0103m 2023: Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/11\/2023.<\/li><\/ul>\n\n\n\n<p>Th\u1eddi h\u1ea1n n\u1ed9p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 trong n\u01b0\u1edbc l\u00e0 c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p m\u1ed9t l\u1ea7n cho to\u00e0n b\u1ed9 c\u00e1c k\u1ef3 \u0111\u01b0\u1ee3c gia h\u1ea1n (kh\u00f4ng n\u1ed9p c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t) th\u00ec h\u1ea1n ch\u00f3t n\u1ed9p Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb l\u00e0 ng\u00e0y 20\/11\/2023.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1-c9zLQY9lX__Eg07jjoA9B_GQLn0rZWR\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\"><strong><em>C\u00f4ng \u0111i\u1ec7n 03\/C\u0110-TCT<\/em><\/strong><\/a><strong><em><\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 21\/6\/2023, T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng \u0111i\u1ec7n 03\/C\u0110-TCT ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t, ho\u1eb7c l\u1eafp r\u00e1p trong n\u01b0\u1edbc. (i) Tri\u1ec3n khai gia h\u1ea1n n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc: Theo [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":10316,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/10311"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=10311"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/10311\/revisions"}],"predecessor-version":[{"id":10317,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/10311\/revisions\/10317"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/10316"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=10311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=10311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=10311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}