{"id":58511,"date":"2026-04-01T15:43:10","date_gmt":"2026-04-01T08:43:10","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=58511"},"modified":"2026-04-09T09:24:39","modified_gmt":"2026-04-09T02:24:39","slug":"cac-khoan-duoc-mien-thue-tndn","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/cac-khoan-duoc-mien-thue-tndn\/","title":{"rendered":"C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN"},"content":{"rendered":"
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<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

<\/div>

\n

M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p m\u1ed9t c\u00e1i nh\u00ecn t\u1ed5ng th\u1ec3 v\u1ec1 c\u00e1c lo\u1ea1i thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c \u00e1p d\u1ee5ng \u0111\u00fang ch\u00ednh s\u00e1ch, t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u1eadn d\u1ee5ng c\u00e1c \u01b0u \u0111\u00e3i c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n

    \n
  • Kh\u00e1i ni\u1ec7m v\u1ec1 Thu nh\u1eadp mi\u1ec5n thu\u1ebf TNDN<\/li>\n
  • C\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf trong l\u0129nh v\u1ef1c N\u00f4ng nghi\u1ec7p, L\u00e2m nghi\u1ec7p, Ng\u01b0 nghi\u1ec7p v\u00e0 Di\u00eam nghi\u1ec7p.<\/li>\n
  • C\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c Khoa h\u1ecdc c\u00f4ng ngh\u1ec7, Gi\u00e1o d\u1ee5c v\u00e0 Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.<\/li>\n
  • C\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9.<\/li>\n
  • C\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0, t\u00e0i tr\u1ee3 v\u00e0 nhi\u1ec7m v\u1ee5 do Nh\u00e0 n\u01b0\u1edbc giao.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, Gi\u00e1m \u0111\u1ed1c.<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2. Kh\u00e1i ni\u1ec7m<\/strong><\/h3>\n

    <\/div>

    \n

    Thu nh\u1eadp mi\u1ec5n thu\u1ebf TNDN<\/strong>\u00a0l\u00e0 m\u1ed9t trong nh\u1eefng \u01b0u \u0111\u00e3i quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u ngh\u0129a v\u1ee5 thu\u1ebf h\u1ee3p ph\u00e1p. Tuy nhi\u00ean, \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n l\u1ee3i n\u00e0y, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u1eaft khe quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf TNDN s\u1ed1 67\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 320\/2025\/N\u0110-CP.<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    3. C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n TNDN<\/strong><\/h3>\n

    <\/div>

    \n

    Theo\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP<\/strong>, \u0110i\u1ec1u 4 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN nh\u01b0 sau:<\/p>\n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    3.1 Thu nh\u1eadp t\u1eeb n\u00f4ng, l\u00e2m, ng\u01b0 nghi\u1ec7p v\u00e0 di\u00eam nghi\u1ec7p t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/strong><\/h4>\n

    <\/div>

    \n

    Bao g\u1ed3m thu nh\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n

      \n
    • T\u1eeb \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n;<\/li>\n
    • 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 (bao g\u1ed3m c\u1ea3 thu\u00ea ho\u1eb7c nh\u1eadn gia c\u00f4ng ch\u1ebf bi\u1ebfn)\u00a0\u1edf \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/strong><\/li>\n
    • Thu nh\u1eadp c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00f4ng, l\u00e2m, ng\u01b0 nghi\u1ec7p n\u00eau tr\u00ean v\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t mu\u1ed1i<\/li>\n<\/ul>\n

      Nh\u01b0 v\u1eady, Ngh\u1ecb \u0111\u1ecbnh ph\u00e2n chia r\u00f5 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf d\u1ef1a tr\u00ean m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c c\u1ee7a \u0111\u01a1n v\u1ecb:<\/p>\n

        \n
      • \u0110\u1ed1i v\u1edbi H\u1ee3p t\u00e1c x\u00e3 (HTX) v\u00e0 Li\u00ean hi\u1ec7p HTX<\/strong>: \u0110\u00e2y l\u00e0 nh\u00f3m \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i r\u1ed9ng nh\u1ea5t. Thu nh\u1eadp t\u1eeb vi\u1ec7c tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn n\u00f4ng \u2013 th\u1ee7y s\u1ea3n v\u00e0 s\u1ea3n xu\u1ea5t mu\u1ed1i c\u1ee7a HTX \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i n\u1eb1m \u1edf v\u00f9ng kh\u00f3 kh\u0103n)<\/li>\n
      • \u0110\u1ed1i v\u1edbi Doanh nghi\u1ec7p<\/strong>: \u0110i\u1ec1u ki\u1ec7n kh\u1eaft khe h\u01a1n. Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng v\u00e0 ch\u1ebf bi\u1ebfn n\u00e0y\u00a0n\u1ebfu d\u1ef1 \u00e1n \u0111\u00f3 n\u1eb1m t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/strong><\/li>\n
      • Ho\u1ea1t \u0111\u1ed9ng \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n<\/strong>: \u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf cho c\u1ea3 doanh nghi\u1ec7p v\u00e0 HTX m\u00e0 kh\u00f4ng b\u1ecb gi\u1edbi h\u1ea1n b\u1edfi \u0111\u1ecba b\u00e0n \u0111\u1ea5t li\u1ec1n<\/li>\n<\/ul>\n

        C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong><\/p>\n

          \n
        • Ngu\u1ed3n g\u1ed1c s\u1ea3n ph\u1ea9m<\/strong>: Thu nh\u1eadp mi\u1ec5n thu\u1ebf bao g\u1ed3m c\u00e1c s\u1ea3n ph\u1ea9m\u00a0do ch\u00ednh \u0111\u01a1n v\u1ecb t\u1ef1 tr\u1ed3ng<\/strong>, ch\u0103n nu\u00f4i, nu\u00f4i tr\u1ed3ng, ho\u1eb7c s\u1ea3n ph\u1ea9m sau khi\u00a0s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/strong><\/li>\n
        • C\u00e1c kho\u1ea3n thu li\u00ean quan<\/strong>: \u0110\u01b0\u1ee3c t\u00ednh c\u1ea3 thu nh\u1eadp t\u1eeb vi\u1ec7c thanh l\u00fd s\u1ea3n ph\u1ea9m (c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i, th\u1ee7y s\u1ea3n) v\u00e0 thu nh\u1eadp t\u1eeb b\u00e1n ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m li\u00ean quan \u0111\u1ebfn c\u00e1c s\u1ea3n ph\u1ea9m n\u00e0y<\/li>\n
        • C\u0103n c\u1ee9 ph\u00e2n lo\u1ea1i<\/strong>: S\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean 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 theo H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam<\/li>\n<\/ul>\n

          C\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb ch\u1ebf bi\u1ebfn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/strong><\/p>\n

          \u0110\u1ec3 thu nh\u1eadp t\u1eeb s\u1ea3n ph\u1ea9m ch\u1ebf bi\u1ebfn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, doanh nghi\u1ec7p\/h\u1ee3p t\u00e1c x\u00e3 ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi\u00a0<\/span>hai \u0111i\u1ec1u ki\u1ec7n<\/b>\u00a0sau:<\/span><\/p>\n

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          • T\u1ef7 l\u1ec7 nguy\u00ean v\u1eadt li\u1ec7u<\/strong>: Gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u l\u00e0 n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n ph\u1ea3i chi\u1ebfm t\u1eeb 30% tr\u1edf l\u00ean trong gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m. Nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o ph\u1ea3i l\u00e0 lo\u1ea1i ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c m\u1edbi ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/li>\n
          • Lo\u1ea1i s\u1ea3n ph\u1ea9m<\/strong>: S\u1ea3n ph\u1ea9m sau ch\u1ebf bi\u1ebfn kh\u00f4ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh)<\/li>\n<\/ul>\n

            C\u00e1c quy \u0111\u1ecbnh k\u1ef9 thu\u1eadt b\u1ed5 sung khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp mi\u1ec5n thu\u1ebf TNDN:<\/strong><\/p>\n

              \n
            • S\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n ch\u1ebf bi\u1ebfn: \u0110\u01b0\u1ee3c bao g\u1ed3m c\u1ea3 c\u00e1c s\u1ea3n ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng \u0111\u01b0\u1ee3c \u0111\u00f4ng l\u1ea1nh \u0111\u1ea1t \u0111\u1ed9 \u00e2m t\u1eeb 18 \u0111\u1ed9 C tr\u1edf l\u00ean, s\u1ea3n ph\u1ea9m t\u1eeb t\u01b0\u01a1i s\u1ed1ng ch\u1ebf bi\u1ebfn th\u00e0nh \u0111\u1ed3 ch\u00edn, ho\u1eb7c s\u1ea3n ph\u1ea9m gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 pha tr\u1ed9n gia v\u1ecb ph\u1ee5 li\u1ec7u.<\/li>\n
            • Y\u00eau c\u1ea7u h\u1ea1ch to\u00e1n<\/strong>: Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh ri\u00eang kho\u1ea3n thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn n\u00e0y \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 mi\u1ec5n thu\u1ebf.<\/li>\n
            • S\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/strong>: Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1ebf n\u00e0o l\u00e0 \u201cs\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng\u201d \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/li>\n<\/ul>\n<\/div><\/div>\n
              <\/span><\/p>\n

              3.2 Thu nh\u1eadp c\u1ee7a HTX, LHHTX trong l\u0129nh v\u1ef1c n\u00f4ng, l\u00e2m, ng\u01b0, di\u00eam nghi\u1ec7p t\u1ea1i \u0111\u1ecba b\u00e0n kh\u00f3 kh\u0103n<\/strong><\/h4>\n

              <\/div>

              \n

              \u00c1p d\u1ee5ng cho c\u00e1c h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i\u00a0kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.\u00a0<\/strong><\/p>\n

              C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

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              • V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng<\/strong>: Ch\u1ec9 \u00e1p d\u1ee5ng cho\u00a0H\u1ee3p t\u00e1c x\u00e3 v\u00e0 Li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3<\/strong>\u00a0\u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3. C\u00e1c doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng c\u1ee7a kho\u1ea3n n\u00e0y.<\/li>\n
              • V\u1ec1 l\u0129nh v\u1ef1c<\/strong>: Ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh\u00a0n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p v\u00e0 di\u00eam nghi\u1ec7p<\/strong>\u00a0(s\u1ea3n xu\u1ea5t mu\u1ed1i)<\/li>\n
              • V\u1ec1 \u0111\u1ecba b\u00e0n<\/strong>: Ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng t\u1ea1i c\u00e1c v\u00f9ng thu\u1ed9c danh m\u1ee5c\n
                  \n
                • \u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n<\/li>\n
                • \u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                  \u0110i\u1ec3m kh\u00e1c bi\u1ec7t c\u1ea7n l\u01b0u \u00fd<\/strong><\/p>\n

                  Nhi\u1ec1u ng\u01b0\u1eddi th\u01b0\u1eddng nh\u1ea7m l\u1eabn Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2. H\u00e3y ph\u00e2n bi\u1ec7t nh\u01b0 sau:<\/p>\n

                    \n
                  • T\u1ea1i Kho\u1ea3n 1<\/strong>: H\u1ee3p t\u00e1c x\u00e3 l\u00e0m n\u00f4ng nghi\u1ec7p \u1edf b\u1ea5t c\u1ee9 \u0111\u00e2u (k\u1ec3 c\u1ea3 \u1edf th\u00e0nh ph\u1ed1) c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb vi\u1ec7c tr\u1ef1c ti\u1ebfp tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i.<\/li>\n
                  • T\u1ea1i Kho\u1ea3n 2<\/strong>: Khi H\u1ee3p t\u00e1c x\u00e3 ho\u1ea1t \u0111\u1ed9ng t\u1ea1i v\u00f9ng kh\u00f3 kh\u0103n, ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn r\u1ed9ng h\u01a1n theo l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ng\u00e0nh n\u00f4ng \u2013 l\u00e2m \u2013 ng\u01b0 \u2013 di\u00eam nghi\u1ec7p t\u1ea1i \u0111\u1ecba b\u00e0n \u0111\u00f3<\/li>\n<\/ul>\n

                    V\u00ed d\u1ee5<\/strong>: M\u1ed9t H\u1ee3p t\u00e1c x\u00e3 t\u1ea1i m\u1ed9t huy\u1ec7n mi\u1ec1n n\u00fai bi\u00ean gi\u1edbi (\u0111\u1ecba b\u00e0n \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n) th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng h\u1ed7 tr\u1ee3 n\u00f4ng nghi\u1ec7p cho b\u00e0 con v\u00e0 kinh doanh c\u00e1c s\u1ea3n ph\u1ea9m n\u00f4ng s\u1ea3n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng. To\u00e0n b\u1ed9 thu nh\u1eadp ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y s\u1ebd\u00a0kh\u00f4ng ph\u1ea3i n\u1ed9p\u00a0thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong>, gi\u00fap H\u1ee3p t\u00e1c x\u00e3 c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0 h\u1ed7 tr\u1ee3 th\u00e0nh vi\u00ean l\u00e0 n\u00f4ng d\u00e2n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3<\/p>\n<\/div><\/div>\n

                    <\/span><\/p>\n

                    3.3 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 bao g\u1ed3m<\/strong><\/h4>\n

                    <\/div>

                    \n

                    Thu nh\u1eadp t\u1eeb c\u00e1c d\u1ecbch v\u1ee5 d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 thu nh\u1eadp mi\u1ec5n thu\u1ebf TNDN:<\/p>\n

                      \n
                    • D\u1ecbch v\u1ee5 v\u1ec1 n\u01b0\u1edbc<\/strong>: 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.<\/li>\n
                    • D\u1ecbch v\u1ee5 l\u00e0m \u0111\u1ea5t<\/strong>: C\u00e0y, b\u1eeba \u0111\u1ea5t; n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng.<\/li>\n
                    • D\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 c\u00e2y tr\u1ed3ng\/v\u1eadt nu\u00f4i<\/strong>: Ph\u00f2ng tr\u1eeb s\u00e2u, b\u1ec7nh cho c\u00e2y tr\u1ed3ng v\u00e0 v\u1eadt nu\u00f4i.<\/li>\n
                    • D\u1ecbch v\u1ee5 thu ho\u1ea1ch<\/strong>: Thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p.<\/li>\n<\/ul>\n<\/div><\/div>\n
                      <\/span><\/p>\n

                      3.4 C\u00e1c kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c khoa h\u1ecdc c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 3 n\u0103m<\/strong><\/h4>\n

                      <\/div>

                      \n

                      C\u1ee5 th\u1ec3, c\u00e1c nh\u00f3m thu nh\u1eadp mi\u1ec5n thu\u1ebf TNDN trong kho\u1ea3n n\u00e0y bao g\u1ed3m:<\/p>\n

                        \n
                      • Thu nh\u1eadp ph\u00e1t sinh t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1<\/li>\n
                      • Thu nh\u1eadp t\u1eeb 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<\/li>\n
                      • 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<\/li>\n<\/ul>\n<\/div><\/div>\n
                        <\/span><\/p>\n

                        3.5 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 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9<\/strong><\/h4>\n

                        <\/div>

                        \n

                        D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c chi ti\u1ebft c\u1ee5 th\u1ec3 \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng kho\u1ea3n mi\u1ec5n thu\u1ebf n\u00e0y. \u0110\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai ti\u00eau ch\u00ed v\u1ec1 nh\u00e2n s\u1ef1:<\/p>\n

                          \n
                        • T\u1ef7 l\u1ec7 lao \u0111\u1ed9ng \u0111\u1eb7c th\u00f9<\/strong>: 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, ho\u1eb7c ng\u01b0\u1eddi nhi\u1ec5m HIV\/AIDS<\/li>\n
                        • Quy m\u00f4 lao \u0111\u1ed9ng<\/strong>: Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n trong n\u0103m t\u1eeb 20 ng\u01b0\u1eddi tr\u1edf l\u00ean<\/li>\n<\/ul>\n

                          L\u01b0u \u00fd v\u1ec1 ph\u1ea1m vi thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:\u00a0<\/strong><\/em><\/p>\n

                            \n
                          • Kho\u1ea3n mi\u1ec5n thu\u1ebf n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/li>\n
                          • Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c (nh\u01b0 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, l\u00e3i ti\u1ec1n g\u1eedi\u2026) theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh<\/li>\n<\/ul>\n

                            => T\u00f3m l\u1ea1i: \u0110\u00e2y l\u00e0 kho\u1ea3n \u01b0u \u0111\u00e3i nh\u1eb1m khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p t\u1ea1o c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m cho nh\u1eefng ng\u01b0\u1eddi y\u1ebfu th\u1ebf trong x\u00e3 h\u1ed9i.<\/p>\n<\/div><\/div>\n

                            <\/span><\/p>\n

                            3.6 Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p d\u00e0nh cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch<\/strong><\/h4>\n

                            <\/div>

                            \n

                            C\u1ee5 th\u1ec3, thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p v\u00e0 \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p d\u00e0nh ri\u00eang cho c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/p>\n

                              \n
                            • Ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1,<\/li>\n
                            • Ng\u01b0\u1eddi khuy\u1ebft t\u1eadt,<\/li>\n
                            • Tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t<\/li>\n
                            • \u0110\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i<\/li>\n<\/ul>\n

                              \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong><\/p>\n

                              \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i n\u00e0y, c\u01a1 s\u1edf gi\u00e1o d\u1ee5c ngh\u1ec1 nghi\u1ec7p ho\u1eb7c \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n<\/p>\n

                                \n
                              • V\u1ec1 ph\u00e1p l\u00fd<\/strong>: Ph\u1ea3i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o ngh\u1ec1 nghi\u1ec7p.<\/li>\n
                              • V\u1ec1 qu\u1ea3n l\u00fd h\u1ecdc vi\u00ean<\/strong>: Ph\u1ea3i c\u00f3 danh s\u00e1ch c\u1ee5 th\u1ec3 c\u00e1c h\u1ecdc vi\u00ean thu\u1ed9c m\u1ed9t trong b\u1ed1n nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau tr\u00ean<\/li>\n<\/ul>\n

                                L\u01b0u \u00fd: Trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o kh\u00f4ng ch\u1ec9 d\u1ea1y ri\u00eang cho \u0111\u1ed1i t\u01b0\u1ee3ng ch\u00ednh s\u00e1ch m\u00e0 d\u1ea1y cho c\u1ea3 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c, ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf s\u1ebd kh\u00f4ng ph\u1ea3i l\u00e0 to\u00e0n b\u1ed9 m\u00e0 d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 gi\u1eefa s\u1ed1 ng\u01b0\u1eddi thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf so v\u1edbi t\u1ed5ng s\u1ed1 ng\u01b0\u1eddi h\u1ecdc.<\/p>\n<\/div><\/div>\n

                                <\/span><\/p>\n

                                3.7 C\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc<\/strong><\/h4>\n

                                <\/div>

                                \n

                                C\u1ee5 th\u1ec3, thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng:<\/p>\n

                                  \n
                                • G\u00f3p v\u1ed1n, mua v\u1ed1n c\u1ed5 ph\u1ea7n<\/li>\n
                                • Li\u00ean doanh, li\u00ean k\u1ebft kinh t\u1ebf v\u1edbi doanh nghi\u1ec7p trong n\u01b0\u1edbc<\/li>\n<\/ul>\n

                                  \u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong><\/p>\n

                                    \n
                                  • B\u00ean nh\u1eadn g\u00f3p v\u1ed1n (b\u00ean chia l\u1ee3i nhu\u1eadn) \u0111\u00e3 n\u1ed9p thu\u1ebf<\/li>\n
                                  • Tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i: Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng ngay c\u1ea3 khi b\u00ean nh\u1eadn g\u00f3p v\u1ed1n ho\u1eb7c b\u00ean li\u00ean doanh \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<\/li>\n<\/ul>\n

                                    M\u1ee5c \u0111\u00edch<\/strong>: Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n tr\u00ean c\u00f9ng m\u1ed9t kho\u1ea3n l\u1ee3i nhu\u1eadn, v\u00ed d\u1ee5:<\/p>\n

                                      \n
                                    • B\u01b0\u1edbc 1: C\u00f4ng ty A (n\u01a1i b\u1ea1n g\u00f3p v\u1ed1n) kinh doanh c\u00f3 l\u00e3i. C\u00f4ng ty A d\u00f9ng kho\u1ea3n l\u00e3i n\u00e0y \u0111\u1ec3 n\u1ed9p thu\u1ebf TNDN cho Nh\u00e0 n\u01b0\u1edbc.<\/li>\n
                                    • B\u01b0\u1edbc 2: Sau khi n\u1ed9p thu\u1ebf xong, C\u00f4ng ty A chia ph\u1ea7n l\u1ee3i nhu\u1eadn c\u00f2n l\u1ea1i (c\u1ed5 t\u1ee9c) cho b\u1ea1n (C\u00f4ng ty B).<\/li>\n
                                    • B\u01b0\u1edbc 3: V\u00ec kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u201cl\u00e0m ngh\u0129a v\u1ee5 thu\u1ebf\u201d m\u1ed9t l\u1ea7n t\u1ea1i C\u00f4ng ty A, n\u00ean khi ch\u1ea3y v\u1ec1 t\u00fai C\u00f4ng ty B, Nh\u00e0 n\u01b0\u1edbc s\u1ebd kh\u00f4ng thu thu\u1ebf TNDN th\u00eam m\u1ed9t l\u1ea7n n\u1eefa \u0111\u1ed1i v\u1edbi C\u00f4ng ty B.<\/li>\n<\/ul>\n<\/div><\/div>\n
                                      <\/span><\/p>\n

                                      3.8 C\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3, h\u1ed7 tr\u1ee3 v\u00e0 b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNDN<\/strong><\/h4>\n

                                      <\/div>

                                      \n

                                      C\u00e1c kho\u1ea3n thu nh\u1eadp sau \u0111\u00e2y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/p>\n

                                        \n
                                      • Kho\u1ea3n t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i: Ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec3 d\u00f9ng cho gi\u00e1o d\u1ee5c, v\u0103n h\u00f3a, ngh\u1ec7 thu\u1eadt, t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u00e3 h\u1ed9i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam<\/li>\n
                                      • Kho\u1ea3n t\u00e0i tr\u1ee3 cho Khoa h\u1ecdc & C\u00f4ng ngh\u1ec7<\/strong>: Kho\u1ea3n t\u00e0i tr\u1ee3 nh\u1eadn t\u1eeb c\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c trong v\u00e0 ngo\u00e0i n\u01b0\u1edbc ho\u1eb7c t\u1eeb c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 li\u00ean k\u1ebft \u0111\u1ec3 s\u1eed d\u1ee5ng cho: nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1<\/li>\n
                                      • Kho\u1ea3n h\u1ed7 tr\u1ee3 t\u1eeb Nh\u00e0 n\u01b0\u1edbc<\/strong>: Bao g\u1ed3m h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c t\u1eeb Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0 do Ch\u00ednh ph\u1ee7 th\u00e0nh l\u1eadp<\/li>\n
                                      • Kho\u1ea3n b\u1ed3i th\u01b0\u1eddng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/strong>: C\u00e1c kho\u1ea3n ti\u1ec1n b\u1ed3i th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/li>\n<\/ul>\n

                                        L\u01b0u \u00fd: N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng kho\u1ea3n ti\u1ec1n n\u00e0y kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch, c\u01a1 quan thu\u1ebf s\u1ebd th\u1ef1c hi\u1ec7n truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m theo quy \u0111\u1ecbnh<\/p>\n<\/div><\/div>\n

                                        <\/span><\/p>\n

                                        3.9 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.<\/strong><\/h4>\n

                                        <\/div>

                                        \n

                                        \u0110\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh n\u00e0y, c\u1ea7n l\u01b0u \u00fd c\u00e1c \u0111i\u1ec3m sau:<\/p>\n

                                          \n
                                        • \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong>: Ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p m\u00e0 Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef to\u00e0n b\u1ed9 (100%) v\u1ed1n \u0111i\u1ec1u l\u1ec7 khi th\u1ef1c hi\u1ec7n c\u1ed5 ph\u1ea7n h\u00f3a ho\u1eb7c s\u1eafp x\u1ebfp l\u1ea1i theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 \u0111\u1ea7u t\u01b0 v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/li>\n
                                        • X\u1eed l\u00fd ph\u1ea7n ch\u00eanh l\u1ec7ch<\/strong>: Kho\u1ea3n ch\u00eanh l\u1ec7ch s\u1ebd \u0111\u01b0\u1ee3c ghi t\u0103ng v\u00e0o ph\u1ea7n v\u1ed1n c\u1ee7a Nh\u00e0 n\u01b0\u1edbc t\u1ea1i ch\u00ednh doanh nghi\u1ec7p \u0111\u00f3, thay v\u00ec ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp \u0111\u1ec3 n\u1ed9p thu\u1ebf<\/li>\n
                                        • Quy\u1ec1n l\u1ee3i sau chuy\u1ec3n \u0111\u1ed5i<\/strong>: Sau khi \u0111\u00e3 ho\u00e0n t\u1ea5t c\u1ed5 ph\u1ea7n h\u00f3a ho\u1eb7c s\u1eafp x\u1ebfp l\u1ea1i, doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c ph\u00e9p tr\u00edch kh\u1ea5u hao ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed theo gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i<\/li>\n<\/ul>\n<\/div><\/div>\n
                                          <\/span><\/p>\n

                                          3.10 C\u00e1c kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn t\u00edn ch\u1ec9 c\u00e1c-bon v\u00e0 tr\u00e1i phi\u1ebfu xanh<\/strong><\/h4>\n

                                          <\/div>

                                          \n

                                          Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng<\/p>\n

                                            \n
                                          • Chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i l\u1ea7n \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng ch\u1ec9 gi\u1ea3m ph\u00e1t th\u1ea3i<\/li>\n
                                          • 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 t\u00edn ch\u1ec9 c\u00e1c-bon<\/li>\n
                                          • Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu xanh;<\/li>\n
                                          • 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<\/li>\n<\/ul>\n<\/div><\/div>\n
                                            <\/span><\/p>\n

                                            3.11 Thu nh\u1eadp t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/strong><\/h4>\n

                                            <\/div>

                                            \n

                                            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) thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/p>\n

                                              \n
                                            • 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:\n
                                                \n
                                              • T\u00edn d\u1ee5ng \u0111\u1ea7u t\u01b0, t\u00edn d\u1ee5ng xu\u1ea5t kh\u1ea9u c\u1ee7a Nh\u00e0 n\u01b0\u1edbc;<\/li>\n
                                              • 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;<\/li>\n<\/ul>\n<\/li>\n
                                              • 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;<\/li>\n
                                              • 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<\/li>\n
                                              • C\u00e1c Qu\u1ef9 t\u00e0i ch\u00ednh nh\u00e0 n\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng phi l\u1ee3i nhu\u1eadn g\u1ed3m:\n
                                                  \n
                                                • Qu\u1ef9 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam, Qu\u1ef9 B\u1ea3o hi\u1ec3m y t\u1ebf, B\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi.<\/li>\n
                                                • C\u00e1c qu\u1ef9 h\u1ed7 tr\u1ee3: H\u1ed7 tr\u1ee3 h\u1ecdc ngh\u1ec1, vi\u1ec7c l\u00e0m ngo\u00e0i n\u01b0\u1edbc, n\u00f4ng d\u00e2n, ph\u1ee5 n\u1eef ngh\u00e8o, h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n H\u1ee3p t\u00e1c x\u00e3.<\/li>\n
                                                • C\u00e1c qu\u1ef9 ph\u00e1t tri\u1ec3n: Qu\u1ef9 Ph\u00e1t tri\u1ec3n nh\u00e0, Qu\u1ef9 Ph\u00e1t tri\u1ec3n \u0111\u1ea5t, Qu\u1ef9 Ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/li>\n
                                                • C\u00e1c qu\u1ef9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7: T\u1eeb c\u1ea5p B\u1ed9 \u0111\u1ebfn c\u1ea5p t\u1ec9nh, Qu\u1ef9 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o, Qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m qu\u1ed1c gia.<\/li>\n
                                                • Qu\u1ef9 li\u00ean quan \u0111\u1ebfn Qu\u1ed1c ph\u00f2ng \u2013 An ninh v\u00e0 Qu\u1ef9 H\u1ed7 tr\u1ee3 \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                                  N\u1ebfu c\u00e1c Qu\u1ef9 ho\u1eb7c t\u1ed5 ch\u1ee9c n\u00eau tr\u00ean ph\u00e1t sinh c\u00e1c kho\u1ea3n thu nh\u1eadp ngo\u00e0i nhi\u1ec7m v\u1ee5 ch\u00ednh tr\u1ecb \u0111\u01b0\u1ee3c giao, h\u1ecd ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf TNDN nh\u01b0 c\u00e1c doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng<\/em><\/p>\n<\/div><\/div>\n

                                                  <\/span><\/p>\n

                                                  3.12 Mi\u1ec5n thu\u1ebf cho c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0, kh\u00f4ng ph\u00e2n chia l\u1ee3i nhu\u1eadn<\/strong><\/h4>\n

                                                  <\/div>

                                                  \n

                                                  C\u1ee5 th\u1ec3 g\u1ed3m hai nh\u00f3m ch\u00ednh:<\/p>\n

                                                    \n
                                                  • C\u01a1 s\u1edf x\u00e3 h\u1ed9i h\u00f3a (Gi\u00e1o d\u1ee5c, Y t\u1ebf v\u00e0 l\u0129nh v\u1ef1c kh\u00e1c)<\/strong>: Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp kh\u00f4ng chia \u0111\u1ec3 l\u1ea1i \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n ch\u00ednh c\u01a1 s\u1edf \u0111\u00f3. \u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c l\u00e0 ph\u1ea7n thu nh\u1eadp \u0111\u1ec3 l\u1ea1i n\u00e0y ph\u1ea3i \u0111\u1ea1t\u00a0t\u1ed1i thi\u1ec3u 25%<\/strong>\u00a0tr\u00ean t\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf.<\/li>\n
                                                  • H\u1ee3p t\u00e1c x\u00e3, Li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3<\/strong>: Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp d\u00f9ng \u0111\u1ec3 h\u00ecnh th\u00e0nh qu\u1ef9 chung kh\u00f4ng chia ho\u1eb7c t\u00e0i s\u1ea3n chung kh\u00f4ng chia.<\/li>\n<\/ul>\n

                                                    L\u01b0u \u00fd quan tr\u1ecdng<\/strong>: N\u1ebfu doanh nghi\u1ec7p\/\u0111\u01a1n v\u1ecb \u0111em chia ph\u1ea7n thu nh\u1eadp n\u00e0y cho c\u00e1c th\u00e0nh vi\u00ean ho\u1eb7c chi sai m\u1ee5c \u0111\u00edch \u0111\u00e3 cam k\u1ebft th\u00ec s\u1ebd b\u1ecb truy thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh<\/p>\n<\/div><\/div>\n

                                                    <\/span><\/p>\n

                                                    3.13 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 \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/strong><\/h4>\n

                                                    <\/div>

                                                    \n

                                                    \u0110\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n sau:<\/p>\n

                                                      \n
                                                    • V\u1ec1 l\u0129nh v\u1ef1c<\/strong>: C\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c chuy\u1ec3n giao ph\u1ea3i 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.<\/li>\n
                                                    • V\u1ec1 ph\u00e1p l\u00fd<\/strong>: Vi\u1ec7c chuy\u1ec3n giao ph\u1ea3i tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 v\u00e0 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan kh\u00e1c.<\/li>\n
                                                    • V\u1ec1 \u0111\u1ecba b\u00e0n<\/strong>: B\u00ean nh\u1eadn chuy\u1ec3n giao (t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n) ph\u1ea3i c\u01b0 tr\u00fa ho\u1eb7c c\u00f3 tr\u1ee5 s\u1edf t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n.<\/li>\n<\/ul>\n<\/div><\/div>\n
                                                      <\/span><\/p>\n

                                                      3.14 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<\/strong><\/h4>\n

                                                      <\/div>

                                                      \n

                                                      Kh\u00f4ng ph\u1ea3i m\u1ecdi thu nh\u1eadp c\u1ee7a \u0111\u01a1n v\u1ecb c\u00f4ng l\u1eadp \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1eeb vi\u1ec7c cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng sau \u0111\u00e2y m\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n:<\/p>\n

                                                        \n
                                                      • D\u1ecbch v\u1ee5 c\u01a1 b\u1ea3n v\u00e0 thi\u1ebft y\u1ebfu<\/strong>: Nh\u1eefng d\u1ecbch v\u1ee5 n\u1eb1m trong danh m\u1ee5c s\u1eed d\u1ee5ng ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (v\u00ed d\u1ee5: gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng, ti\u00eam ch\u1ee7ng m\u1edf r\u1ed9ng).<\/li>\n
                                                      • D\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc tr\u1ee3 gi\u00e1<\/strong>: L\u00e0 c\u00e1c d\u1ecbch v\u1ee5 m\u00e0 gi\u00e1 thu t\u1eeb ng\u01b0\u1eddi d\u00e2n ch\u01b0a t\u00ednh \u0111\u1ee7 chi ph\u00ed, n\u00ean Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i h\u1ed7 tr\u1ee3 ho\u1eb7c \u0111\u1ea3m b\u1ea3o kinh ph\u00ed \u0111\u1ec3 \u0111\u01a1n v\u1ecb duy tr\u00ec ho\u1ea1t \u0111\u1ed9ng.<\/li>\n
                                                      • D\u1ecbch v\u1ee5 t\u1ea1i v\u00f9ng \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/strong>: M\u1ecdi d\u1ecbch v\u1ee5 s\u1ef1 nghi\u1ec7p c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u00e1c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":151,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3287,2636],"ht-kb-tag":[],"class_list":["post-58511","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58511","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/151"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=58511"}],"version-history":[{"count":2,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58511\/revisions"}],"predecessor-version":[{"id":58519,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58511\/revisions\/58519"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=58511"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=58511"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=58511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}