{"id":674,"date":"2014-10-17T15:22:56","date_gmt":"2014-10-17T08:22:56","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=674"},"modified":"2023-06-23T14:23:22","modified_gmt":"2023-06-23T07:23:22","slug":"doanh-nghiep-duoc-loi-gi-voi-nghi-dinh-moi-ve-thue","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/doanh-nghiep-duoc-loi-gi-voi-nghi-dinh-moi-ve-thue\/","title":{"rendered":"Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ee3i g\u00ec v\u1edbi Ngh\u1ecb \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf?"},"content":{"rendered":"

\"\"Doanh nghi\u1ec7p c\u0169ng nh\u01b0 ng\u01b0\u1eddi d\u00e2n s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng nh\u1eefng l\u1ee3i \u00edch g\u00ec v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 91\/2014\/N\u0110-CP<\/a>\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i c\u00f9ng l\u00fac 4 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf?<\/strong><\/p>\n

\n

Tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi tr\u00ean c\u1ee7a Di\u1ec5n \u0111\u00e0n C\u1ea1nh tranh Qu\u1ed1c gia, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) Ph\u1ea1m \u0110\u00ecnh Thi cho bi\u1ebft Ngh\u1ecb \u0111\u1ecbnh 91 c\u1ee7a Ch\u00ednh ph\u1ee7 bao g\u1ed3m 2 n\u1ed9i dung l\u1edbn.<\/p>\n

M\u1ed9t l\u00e0 c\u1ea3i c\u00e1ch h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf. Hai l\u00e0 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN), thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) thu\u1ed9c th\u1ea9m quy\u1ec1n Ch\u00ednh ph\u1ee7.<\/p>\n

C\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c gi\u00fap gi\u1ea3m 88 gi\u1edd n\u1ed9p thu\u1ebf<\/strong><\/p>\n

Tr\u01b0\u1edbc \u0111\u00f3, l\u00e0m vi\u1ec7c v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf, Th\u1ee7 t\u01b0\u1edbng \u0111\u00e3 y\u00eau c\u1ea7u ngay trong n\u0103m 2014 ph\u1ea3i ph\u1ea5n \u0111\u1ea5u gi\u1ea3m m\u1ed9t n\u1eeda s\u1ed1 gi\u1edd n\u1ed9p thu\u1ebf cho doanh nghi\u1ec7p. Sau khi ban h\u00e0nh Th\u00f4ng t\u01b0 119 s\u1eeda \u0111\u1ed5i 7 Th\u00f4ng t\u01b0, gi\u00fap gi\u1ea3m h\u01a1n 200 gi\u1edd n\u1ed9p thu\u1ebf, B\u1ed9 T\u00e0i ch\u00ednh ti\u1ebfp t\u1ee5c tr\u00ecnh Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 91 m\u00e0 theo t\u00ednh to\u00e1n c\u1ee7a B\u1ed9 s\u1ebd gi\u00fap gi\u1ea3m th\u00eam 88 gi\u1edd n\u1eefa.<\/p>\n

C\u1ee5 th\u1ec3, c\u00e1c quy \u0111\u1ecbnh m\u1edbi trong Ngh\u1ecb \u0111\u1ecbnh l\u00e0:<\/p>\n

– N\u00e2ng m\u1ee9c doanh thu \u0111\u01b0\u1ee3c khai thu\u1ebf GTGT theo qu\u00fd l\u00ean m\u1ee9c 50 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng, so v\u1edbi m\u1ee9c 20 t\u1ef7 nh\u01b0 hi\u1ec7n nay. Hi\u1ec7n nay ch\u1ec9 c\u00e1c doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb 20 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng m\u1edbi \u0111\u01b0\u1ee3c khai theo qu\u00fd, c\u00e1c doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb tr\u00ean 20 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng ph\u1ea3i k\u00ea theo th\u00e1ng. Quy \u0111\u1ecbnh m\u1edbi gi\u00fapgi\u1ea3m s\u1ed1 l\u1ea7n khai thu\u1ebf GTGT<\/em><\/strong>t\u1eeb 12 l\u1ea7n\/n\u0103m xu\u1ed1ng c\u00f2n 4 l\u1ea7n\/n\u0103m v\u1edbi c\u00e1c doanh nghi\u1ec7p n\u00e0y.<\/p>\n

– Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i t\u1ef1 t\u00ednh v\u00e0 t\u1ea1m n\u1ed9p ti\u1ec1n thu\u1ebf TNDN theo qu\u00fd nh\u01b0ngkh\u00f4ng ph\u1ea3i khai thu\u1ebf TNDN theo qu\u00fd<\/em><\/strong>. \u0110i\u1ec1u n\u00e0y gi\u00fap gi\u1ea3m th\u1eddi gian khai thu\u1ebf cho doanh nghi\u1ec7p. Tuy nhi\u00ean, \u0111\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p n\u1ed9p thu\u1ebf r\u1ea5t \u00edt trong c\u00e1c qu\u00fd \u0111\u1ea7u n\u0103m nh\u1eb1m chi\u1ebfm d\u1ee5ng ti\u1ec1n thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh: N\u1ebfu t\u1ed5ng s\u1ed1 4 l\u1ea7n t\u1ea1m n\u1ed9p th\u1ea5p h\u01a1n t\u1eeb 20% tr\u1edf l\u00ean so v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p theo quy\u1ebft to\u00e1n c\u1ea3 n\u0103m th\u00ec doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p l\u00e3i ch\u1eadm n\u1ed9p v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00f3.<\/p>\n

– N\u00e2ng th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a<\/em><\/strong>\u00a0l\u00ean kh\u00f4ng qu\u00e1 2 n\u0103m (hi\u1ec7n l\u00e0 1 n\u0103m) v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u00e3 ghi trong d\u1ef1 to\u00e1n ng\u00e2n s\u00e1ch c\u1ee7a nh\u00e0 n\u01b0\u1edbc. T\u1ee9c l\u00e0 gia h\u1ea1n th\u1eddi gian n\u1ed9p thu\u1ebf v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p m\u00e0 nh\u00e0 n\u01b0\u1edbc n\u1ee3 ch\u01b0a thanh to\u00e1n cho doanh nghi\u1ec7p.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1m ng\u1eebng kinh doanh \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb g\u1eedi c\u01a1 quan \u0111\u0103ng k\u00fd kinh doanh th\u00ec\u00a0kh\u00f4ng ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/em><\/strong>trong th\u1eddi gian t\u1ea1m ng\u1eebng kinh doanh.<\/p>\n

– B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0\u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p \u01b0u ti\u00ean<\/em><\/strong>trong qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u, \u0111\u00f3 l\u00e0 doanh nghi\u1ec7p c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 l\u1edbn, d\u1ef1 \u00e1n tr\u1ecdng \u0111i\u1ec3m qu\u1ed1c gia, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u01b0u ti\u00ean \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ch\u1ea5p thu\u1eadn tr\u01b0\u1edbc khi c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0.<\/p>\n

– B\u1ed5 sung quy \u0111\u1ecbnh:\u00a0Kh\u00f4ng th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf TNDN<\/em><\/strong>v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i m\u00e0 b\u00ean ti\u1ebfp nh\u1eadn k\u1ebf th\u1eeba to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p tr\u01b0\u01a1c chuy\u1ec3n \u0111\u1ed5i.<\/p>\n

Th\u00eam nhi\u1ec1u \u01b0u \u0111\u00e3i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/strong><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh c\u00f2n s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf TNDN, TNCN, GTGT m\u00e0 theo \u00f4ng Thi l\u00e0 c\u00f3 l\u1ee3i h\u01a1n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n

V\u1edbi thu\u1ebf TNDN, Ngh\u1ecb \u0111\u1ecbnh th\u00eam m\u1ed9t s\u1ed1 n\u1ed9i dung \u01b0u \u0111\u00e3i. Th\u1ee9 nh\u1ea5t, s\u1eeda \u0111\u1ed5i th\u1eddi gian mi\u1ec5n thu\u1ebf 1 n\u0103m l\u00ean kh\u00f4ng qu\u00e1 3 n\u0103m v\u1edbi thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7. 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 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 doanh thu t\u1eeb s\u1ea3n ph\u1ea9m\u2026<\/p>\n

Th\u1ee9 hai, b\u1ed5 sung quy \u0111\u1ecbnh cho ph\u00e9p doanh nghi\u1ec7p t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i nh\u01b0 chi cho \u0111\u00e1m hi\u1ebfu h\u1ec9 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, chi h\u1ed7 tr\u1ee3 \u1ed1m \u0111au, chi khen th\u01b0\u1edfng con c\u00e1i ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u1ecdc gi\u1ecfi\u2026, m\u1ee9c \u0111\u01b0\u1ee3c tr\u1eeb t\u1ed1i \u0111a l\u00e0 kh\u00f4ng qu\u00e1 1 th\u00e1ng l\u01b0\u01a1ng.<\/p>\n

Th\u1ee9 ba, b\u1ed5 sung quy \u0111\u1ecbnh doanh nghi\u1ec7p kinh doanh \u00f4 t\u00f4 \u0111\u01b0\u1ee3c tr\u00edch kh\u1ea5u theo theo gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng s\u1eed d\u1ee5ng l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed. \u0110\u1ec3 tr\u00e1nh t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p \u201cx\u00e0i sang\u201d qu\u00e1 m\u1ee9c, Lu\u1eadt Thu\u1ebf TNDN hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh v\u00e0 giao Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn ch\u1ec9 cho kh\u1ea5u hao v\u1edbi gi\u00e1 tr\u1ecb t\u1ed1i \u0111a 1,6 t\u1ef7 \u0111\u1ed3ng, nh\u01b0ng v\u1edbi doanh nghi\u1ec7p kinh doanh \u00f4 t\u00f4 th\u00ec xe l\u00e1i th\u1eed, l\u00e0m m\u1eabu th\u1ef1c ch\u1ea5t l\u00e0 ph\u1ee5c v\u1ee5 kinh doanh n\u00ean nay b\u1ed5 sung quy \u0111\u1ecbnh n\u00e0y.<\/p>\n

Th\u1ee9 t\u01b0, b\u1ed5 sung quy \u0111\u1ecbnh: C\u00e1c qu\u1eadn thu\u1ed9c \u0111\u00f4 th\u1ecb lo\u1ea1i \u0111\u1eb7c bi\u1ec7t, \u0111\u00f4 th\u1ecb lo\u1ea1i 1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u00e0 c\u00e1c \u0111\u00f4 th\u1ecb lo\u1ea1i I tr\u1ef1c thu\u1ed9c t\u1ec9nh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb huy\u1ec7n k\u1ec3 t\u1eeb 1\/1\/2009\u00a0kh\u00f4ng thu\u1ed9c<\/em><\/strong>\u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf x\u00e3 h\u1ed9i thu\u1eadn l\u1ee3i. Nh\u01b0 v\u1eady, c\u00e1c doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c KCN t\u1ea1i c\u00e1c n\u01a1i n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh. L\u00fd do, theo \u00f4ng Thi, tuy \u0111\u00e3 l\u00e0 qu\u1eadn v\u00e0 th\u00e0nh ph\u1ed1 nh\u01b0ng nh\u1eefng n\u01a1i n\u00e0y v\u1eabn kh\u00f4ng th\u1ef1c s\u1ef1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n KTXH thu\u1eadn l\u1ee3i.<\/p>\n

Th\u1ee9 n\u0103m, b\u1ed5 sung quy \u0111\u1ecbnh: \u0110\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n ph\u00e2n k\u1ef3 \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ef1 \u00e1n trang b\u1ecb b\u1ed5 sung m\u00e1y m\u00f3c th\u01b0\u1eddng xuy\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf theo m\u1ee9c \u01b0u \u0111\u00e3i \u0111ang \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u. V\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y 1\/1\/2014 th\u00ec \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i t\u00ednh t\u1eeb ng\u00e0y 1\/1\/2014.<\/p>\n

Th\u1ee9 s\u00e1u, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n ti\u1ebfp \u01b0u \u0111\u00e3i thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p d\u1ec7t may \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed xu\u1ea5t kh\u1ea9u \u0111\u00e3 b\u1ecb d\u1eebng \u01b0u \u0111\u00e3i do th\u1ef1c hi\u1ec7n cam k\u1ebft WTO. C\u1ee5 th\u1ec3, \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng (ngo\u00e0i \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i do \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ef7 l\u1ec7 xu\u1ea5t kh\u1ea9u, do s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u trong n\u01b0\u1edbc) cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt tr\u01b0\u1edbc \u0111\u00e2y v\u1ec1 thu\u1ebf TNDN t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p th\u00e0nh l\u1eadp\u00a0ho\u1eb7c<\/em><\/strong>t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh do cam k\u1ebft WTO (11\/1\/2007).<\/p>\n

V\u1edbi thu\u1ebf GTGT, c\u00f3 2 n\u1ed9i dung m\u1edbi.<\/em><\/strong>\u00a0M\u1ed9t l\u00e0 quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t do ch\u01b0a \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m thanh to\u00e1n theo h\u1ee3p \u0111\u1ed3ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p th\u00ec c\u01a1 s\u1edf kinh doanh v\u1eabn \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/p>\n

Hai l\u00e0 b\u1ed5 sung quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT theo gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf v\u1edbi \u00f4 t\u00f4 t\u1eeb 9 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng s\u1eed d\u1ee5ng l\u00e0m m\u1eabu v\u00e0 l\u00e1i th\u1eed c\u1ee7a c\u00e1c doanh nghi\u1ec7p kinh doanh \u00f4 t\u00f4.<\/p>\n

V\u1ec1 thu\u1ebf TNCN c\u00f3 3 \u0111i\u1ec3m m\u1edbi.<\/em><\/strong>\u00a0M\u1ed9t l\u00e0 b\u1ed5 sung quy \u0111\u1ecbnh cho ph\u00e9p: \u0110\u01b0\u1ee3c tr\u1eeb kh\u1ecfi thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi kho\u1ea3n l\u1ee3i \u00edch nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0 nh\u00e0 \u1edf do doanh nghi\u1ec7p x\u00e2y d\u1ef1ng cho c\u00f4ng nh\u00e2n t\u1ea1i c\u00e1c KCN, KKT. Hi\u1ec7n nay khi c\u00f4ng nh\u00e2n \u0111\u01b0\u1ee3c \u1edf nh\u00e0 do doanh nghi\u1ec7p x\u00e2y d\u1ef1ng cho th\u00ec v\u1eabn ph\u1ea3i coi \u0111\u00e2y nh\u01b0 m\u1ed9t kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf. \u00d4ng Thi cho bi\u1ebft quy \u0111\u1ecbnh n\u00e0y s\u1ebd khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 nh\u00e0 \u1edf cho c\u00f4ng nh\u00e2n, g\u00f3p ph\u1ea7n b\u1ea3o \u0111\u1ea3m an sinh x\u00e3 h\u1ed9i.<\/p>\n

Hai l\u00e0 b\u1ed5 sung quy \u0111\u1ecbnh cho ph\u00e9p c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh c\u00f3 thu nh\u1eadp t\u1eeb kinh doanh \u0111\u00e3 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n th\u00ec kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN \u0111\u1ec3 tr\u00e1nh phi\u1ec1n h\u00e0 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/p>\n

Ba l\u00e0 cho ph\u00e9p c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ea1i l\u00fd b\u1ea3o hi\u1ec3m, x\u1ed5 s\u1ed1, b\u00e1n h\u00e0ng \u0111a c\u1ea5p kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/p>\n

T\u00f3m l\u1ea1i, theo \u00f4ng Thi, ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i r\u1ea5t nhi\u1ec1u t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 91. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u0169ng s\u1ebd g\u00f3p ph\u1ea7n c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, t\u1ea1o thu\u1eadn l\u1ee3i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1eeb \u0111\u00f3 c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0, kinh doanh.<\/p>\n

Theo: \u00a0http:\/\/chinhphu.vn\/<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Doanh nghi\u1ec7p c\u0169ng nh\u01b0 ng\u01b0\u1eddi d\u00e2n s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng nh\u1eefng l\u1ee3i \u00edch g\u00ec v\u1edbi c\u00e1c quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 91\/2014\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i c\u00f9ng l\u00fac 4 Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf? Tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi tr\u00ean c\u1ee7a Di\u1ec5n \u0111\u00e0n C\u1ea1nh tranh Qu\u1ed1c gia, V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf (B\u1ed9 T\u00e0i ch\u00ednh) Ph\u1ea1m […]<\/p>\n","protected":false},"author":1,"featured_media":10148,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/674"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=674"}],"version-history":[{"count":2,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/674\/revisions"}],"predecessor-version":[{"id":10149,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/674\/revisions\/10149"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/10148"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}