{"id":1165,"date":"2026-08-30T11:29:16","date_gmt":"2026-08-30T11:29:16","guid":{"rendered":"https:\/\/aacfplus.com\/?page_id=1165"},"modified":"2026-08-30T11:30:28","modified_gmt":"2026-08-30T11:30:28","slug":"109-2025-qh15-luat-thue-thu-nhap-ca-nhan","status":"publish","type":"page","link":"https:\/\/aacfplus.com\/?page_id=1165","title":{"rendered":"109\/2025\/QH15 LU\u1eacT THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N"},"content":{"rendered":"\t\t
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QU<\/span>\u1ed0C H\u1ed8I
<\/b>——-<\/span><\/b><\/p><\/td>

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
—————<\/b><\/p><\/td><\/tr>

Lu\u1eadt s\u1ed1: 109\/2025\/QH15<\/p><\/td>

H\u00e0 N\u1ed9i, ng\u00e0y 10 th\u00e1ng 12 n\u0103m 2025<\/i><\/p><\/td><\/tr><\/tbody><\/table>

\u00a0<\/p>

<\/a>LU\u1eacT<\/span><\/b><\/p>

<\/a>THU\u1ebe THU NH\u1eacP C\u00c1 NH\u00c2N<\/span><\/b><\/p>

C\u0103n c\u1ee9\u00a0Hi\u1ebfn ph\u00e1p n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam<\/a>\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb quy\u1ebft s\u1ed1\u00a0203\/2025\/QH15<\/a>;<\/span><\/i><\/p>

Qu\u1ed1c h\u1ed9i ban h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1<\/span>\u00a0nh\u00e2n.<\/i><\/p>

<\/a>Ch\u01b0\u01a1ng I<\/span><\/b><\/p>

<\/a>NH\u1eeeNG QUY \u0110\u1ecaNH CHUNG<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a01. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/p>

Lu\u1eadt n\u00e0y\u00a0<\/span>quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, thu nh\u1eadp ch\u1ecbu thu\u1ebf, thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a02. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/b><\/p>

1<\/span>. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y\u00a0ph\u00e1t sinh trong v\u00e0 ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y\u00a0ph\u00e1t sinh trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/p>

<\/a>2. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa l\u00e0 ng\u01b0\u1eddi \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>

a) C\u00f3 m<\/span>\u1eb7t t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y tr\u1edf l\u00ean t\u00ednh trong 01 n\u0103m d\u01b0\u01a1ng l\u1ecbch ho\u1eb7c t\u00ednh theo 12 th\u00e1ng li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ea7u ti\u00ean c\u00f3 m\u1eb7t t\u1ea1i Vi\u1ec7t Nam;<\/p>

b) C\u00f3 n\u01a1i\u00a0<\/span>\u1edf th\u01b0\u1eddng xuy\u00ean t\u1ea1i Vi\u1ec7t Nam, bao g\u1ed3m c\u00f3 n\u01a1i \u1edf \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa ho\u1eb7c c\u00f3 nh\u00e0 thu\u00ea \u0111\u1ec3 \u1edf t\u1ea1i Vi\u1ec7t Nam theo h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u00f3 th\u1eddi h\u1ea1n.<\/p>

<\/a>3. C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa l\u00e0 ng\u01b0<\/span>\u1eddi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>

4. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a03. Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><\/b><\/p>

Thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n g\u1ed3m c\u00e1c lo\u1ea1i thu nh\u1eadp sau \u0111\u00e2y, tr\u1eeb thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt n\u00e0y:<\/p>

<\/a>1. Thu nh\u1eadp t\u1eeb kinh doanh, bao g\u1ed3m:<\/p>

a) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;<\/p>

b) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng h\u00e0nh ngh\u1ec1 \u0111\u1ed9c l\u1eadp c\u1ee7a c\u00e1 nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

c) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd, m\u00f4i gi\u1edbi, h\u1ee3p t\u00e1c kinh doanh v\u1edbi t\u1ed5 ch\u1ee9c;<\/p>

d) Thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1.<\/p>

<\/a>2. Thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, bao g\u1ed3m:<\/p>

a) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng;<\/p>

<\/a>b) Ti\u1ec1n th\u00f9 lao, c\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c;<\/p>

<\/a>c) C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, thu nh\u1eadp kh\u00e1c tr\u1eeb c\u00e1c kho\u1ea3n: ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i ng\u01b0\u1eddi c\u00f3 c\u00f4ng; ph\u1ee5 c\u1ea5p qu\u1ed1c ph\u00f2ng, an ninh; ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m \u0111\u1ed1i v\u1edbi ng\u00e0nh, ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c \u1edf n\u01a1i l\u00e0m vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m; ph\u1ee5 c\u1ea5p thu h\u00fat, ph\u1ee5 c\u1ea5p khu v\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, sinh ho\u1ea1t ph\u00ed do c\u01a1 quan Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i chi tr\u1ea3; tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, tr\u1ee3 c\u1ea5p tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n khi sinh con ho\u1eb7c nh\u1eadn nu\u00f4i con nu\u00f4i, tr\u1ee3 c\u1ea5p do suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed m\u1ed9t l\u1ea7n, tr\u1ee3 c\u1ea5p tu\u1ea5t h\u00e0ng th\u00e1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m; tr\u1ee3 c\u1ea5p mang t\u00ednh ch\u1ea5t b\u1ea3o tr\u1ee3 x\u00e3 h\u1ed9i v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, thu nh\u1eadp kh\u00e1c kh\u00f4ng mang t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/p>

<\/a>3. Thu nh<\/span>\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n, bao g\u1ed3m:<\/p>

a) Ti<\/span>\u1ec1n l\u00e3i cho vay;<\/p>

b) L<\/span>\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n;<\/p>

c) Thu nh<\/span>\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/p>

<\/a>4. Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, bao g\u1ed3m:<\/p>

a) Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf;<\/p>

b) Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n;<\/p>

c) Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c.<\/p>

<\/a>5.\u00a0<\/sup>Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, bao g\u1ed3m:<\/p>

a) Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t;<\/p>

b) Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c s\u1eed d\u1ee5ng nh\u00e0 \u1edf;<\/p>

c) Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n thu\u00ea \u0111\u1ea5t, quy\u1ec1n thu\u00ea m\u1eb7t n\u01b0\u1edbc;<\/p>

d) C\u00e1c kho\u1ea3n<\/span>\u00a0thu nh\u1eadp kh\u00e1c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c.<\/p>

<\/a>6. Thu nh<\/span>\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, bao g\u1ed3m:<\/p>

a) Tr\u00fang th\u01b0<\/span>\u1edfng x\u1ed5 s\u1ed1;<\/p>

b) Tr\u00fang th\u01b0<\/span>\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c khuy\u1ebfn m\u1ea1i;<\/p>

c) Tr\u00fang th\u01b0<\/span>\u1edfng trong c\u00e1c h\u00ecnh th\u1ee9c \u0111\u1eb7t c\u01b0\u1ee3c;<\/p>

d) Tr\u00fang th\u01b0<\/span>\u1edfng trong c\u00e1c tr\u00f2 ch\u01a1i, cu\u1ed9c thi c\u00f3 th\u01b0\u1edfng v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c tr\u00fang th\u01b0\u1edfng kh\u00e1c, tr\u1eeb tr\u00fang th\u01b0\u1edfng trong casino.<\/p>

<\/a>7. Thu nh<\/span>\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n, bao g\u1ed3m:<\/p>

a) Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7;<\/p>

b) Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n giao c\u00f4ng ngh\u1ec7.<\/p>

<\/a>8. Thu nh<\/span>\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/p>

<\/a>9. Thu nh<\/span>\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ch\u1ee9ng kho\u00e1n, ph\u1ea7n v\u1ed1n trong c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, c\u01a1 s\u1edf kinh doanh, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 c\u00e1c t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu ho\u1eb7c \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng.<\/p>

<\/a>10. Thu nh<\/span>\u1eadp kh\u00e1c, bao g\u1ed3m:<\/p>

a) Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00ean mi\u1ec1n internet qu\u1ed1c gia Vi\u1ec7t Nam \u201c.vn\u201d;<\/p>

b) Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh, t\u00edn ch\u1ec9 c\u00e1c bon;<\/p>

c) Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng bi\u1ec3n s\u1ed1 xe tr\u00fang \u0111\u1ea5u gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>

d) Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n s\u1ed1;<\/p>

\u0111) Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng.<\/p>

Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb v\u00e0ng mi\u1ebfng ch\u1ecbu thu\u1ebf, th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng thu v\u00e0 \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0ng mi\u1ebfng ph\u00f9 h\u1ee3p v\u1edbi l\u1ed9 tr\u00ecnh qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng v\u00e0ng.<\/p>

<\/a>11. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y v\u00e0 vi\u1ec7c quy \u0111\u1ed5i thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c kh\u00f4ng b\u1eb1ng ti\u1ec1n, kh\u00f4ng b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.<\/i><\/b><\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a04. Thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/b><\/b><\/p>

1. Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n gi\u1eefa v\u1ee3 v\u1edbi ch\u1ed3ng; cha \u0111\u1ebb, m\u1eb9 \u0111\u1ebb v\u1edbi con \u0111\u1ebb; cha nu\u00f4i, m\u1eb9 nu\u00f4i v\u1edbi con nu\u00f4i; cha ch\u1ed3ng, m\u1eb9 ch\u1ed3ng v\u1edbi con d\u00e2u; cha v\u1ee3, m\u1eb9 v\u1ee3 v\u1edbi con r\u1ec3; \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i v\u1edbi ch\u00e1u n\u1ed9i; \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i v\u1edbi ch\u00e1u ngo\u1ea1i; anh, ch\u1ecb, em ru\u1ed9t v\u1edbi nhau.<\/p>

2. Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e0 \u1edf, quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u1edf v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t \u1edf c\u1ee7a c\u00e1 nh\u00e2n trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 m\u1ed9t nh\u00e0 \u1edf, \u0111\u1ea5t \u1edf duy nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam.<\/p>

3. Thu nh<\/span>\u1eadp t\u1eeb gi\u00e1 tr\u1ecb quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ea5t.<\/p>

4. Thu nh<\/span>\u1eadp c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp 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, \u0111\u00e1nh b\u1eaft ch\u01b0a qua 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; s\u1ea3n xu\u1ea5t mu\u1ed1i; thu nh\u1eadp t\u1eeb l\u1ee3i t\u1ee9c c\u1ed5 ph\u1ea7n c\u1ee7a th\u00e0nh vi\u00ean h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 n\u00f4ng nghi\u1ec7p, c\u00e1 nh\u00e2n l\u00e0 n\u00f4ng d\u00e2n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi doanh nghi\u1ec7p tham gia \u201cC\u00e1nh \u0111\u1ed3ng l\u1edbn\u201d, tr\u1ed3ng r\u1eebng s\u1ea3n xu\u1ea5t, nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n.<\/p>

5. Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ea5t n\u00f4ng nghi\u1ec7p c\u1ee7a h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc giao \u0111\u1ec3 s\u1ea3n xu\u1ea5t.<\/p>

6. Thu nh<\/span>\u1eadp t\u1eeb l\u00e3i tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7, l\u00e3i tr\u00e1i phi\u1ebfu ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng, l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, l\u00e3i t\u1eeb h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd.<\/p>

7. Thu nh<\/span>\u1eadp t\u1eeb ki\u1ec1u h\u1ed1i.<\/p>

8. Ti<\/span>\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

9. Ti<\/span>\u1ec1n l\u01b0\u01a1ng h\u01b0u do Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i chi tr\u1ea3; thu nh\u1eadp do qu\u1ef9 b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n chi tr\u1ea3.<\/p>

10. Thu nh<\/span>\u1eadp t\u1eeb h\u1ecdc b\u1ed5ng, bao g\u1ed3m:<\/p>

a) H<\/span>\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/p>

b) H<\/span>\u1ecdc b\u1ed5ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc theo ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 khuy\u1ebfn h\u1ecdc c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00f3.<\/p>

11. Thu nh<\/span>\u1eadp t\u1eeb b\u1ed3i th\u01b0\u1eddng h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, phi nh\u00e2n th\u1ecd, ti\u1ec1n b\u1ed3i th\u01b0\u1eddng tai n\u1ea1n lao \u0111\u1ed9ng, kho\u1ea3n b\u1ed3i th\u01b0\u1eddng nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

12. Thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 qu\u1ef9 t\u1eeb thi\u1ec7n \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn.<\/p>

13. Thu nh<\/span>\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ngu\u1ed3n vi\u1ec7n tr\u1ee3 n\u01b0\u1edbc ngo\u00e0i v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o d\u01b0\u1edbi h\u00ecnh th\u1ee9c ch\u00ednh ph\u1ee7 v\u00e0 phi ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t.<\/p>

14. Thu nh<\/span>\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a thuy\u1ec1n vi\u00ean l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho c\u00e1c h\u00e3ng t\u00e0u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c h\u00e3ng t\u00e0u Vi\u1ec7t Nam v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/p>

15. Thu nh<\/span>\u1eadp c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 t\u00e0u, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng t\u00e0u va\u0300 ca\u0301 nh\u00e2n la\u0300m vi\u00ea\u0323c tr\u00ean ta\u0300u t\u1eeb ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng khai th\u00e1c, \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n xa b\u1edd.<\/p>

16. Thu nh<\/span>\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng l\u1ea7n \u0111\u1ea7u k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn k\u1ebft qu\u1ea3 gi\u1ea3m ph\u00e1t th\u1ea3i kh\u00ed nh\u00e0 k\u00ednh, t\u00edn ch\u1ec9 c\u00e1c bon c\u1ee7a c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c c\u1ea5p 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 l\u1ea7n \u0111\u1ea7u tr\u00e1i phi\u1ebfu xanh sau khi ph\u00e1t h\u00e0nh.<\/p>

<\/a>17. Thu nh<\/span>\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eeb th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o.<\/p>

18.\u00a0<\/span>Thu nh\u1eadp t\u1eeb quy\u1ec1n t\u00e1c gi\u1ea3 c\u1ee7a nhi\u1ec7m v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 v\u00e0 \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o khi k\u1ebft qu\u1ea3 nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng m\u1ea1i h\u00f3a 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 s\u1edf h\u1eefu tr\u00ed tu\u1ec7.<\/p>

<\/a>19. Thu nh\u1eadp c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n, chuy\u00ean gia t\u1eeb d\u1ef1 \u00e1n kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, s\u00e1ng l\u1eadp vi\u00ean cho doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p s\u00e1ng t\u1ea1o, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n g\u00f3p v\u1ed1n v\u00e0o qu\u1ef9 \u0111\u1ea7u t\u01b0 m\u1ea1o hi\u1ec3m.<\/p>

20. Thu nh<\/span>\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n t\u00e0i tr\u1ee3 b\u1eb1ng ngu\u1ed3n v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c H\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam; c\u00e1 nh\u00e2n tham gia l\u1ef1c l\u01b0\u1ee3ng g\u00ecn gi\u1eef h\u00f2a b\u00ecnh c\u1ee7a Li\u00ean h\u1ee3p qu\u1ed1c.<\/p>

21. Thu nh<\/span>\u1eadp sau khi \u0111\u00e3 n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, c\u00e1 nh\u00e2n l\u00e0 ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean.<\/p>

22. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a05. C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf kh\u00e1c<\/b><\/p>

1. Ng\u01b0<\/span>\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, d\u1ecbch b\u1ec7nh, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>

2. Mi<\/span>\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong th\u1eddi h\u1ea1n 05 n\u0103m \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 nh\u00e2n l\u1ef1c c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 ch\u1ea5t l\u01b0\u1ee3ng cao thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>

a) Thu nh<\/span>\u1eadp t\u1eeb d\u1ef1 \u00e1n ho\u1ea1t \u0111\u1ed9ng c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 trong khu c\u00f4ng ngh\u1ec7 s\u1ed1 t\u1eadp trung;<\/p>

b) Thu nh<\/span>\u1eadp t\u1eeb d\u1ef1 \u00e1n nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 s\u1ed1 tr\u1ecdng \u0111i\u1ec3m, chip b\u00e1n d\u1eabn, h\u1ec7 th\u1ed1ng tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o;<\/p>

c) Thu nh<\/span>\u1eadp t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o nh\u00e2n l\u1ef1c c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1.<\/p>

3. Mi<\/span>\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n trong th\u1eddi h\u1ea1n 05 n\u0103m \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n l\u00e0 nh\u00e2n l\u1ef1c c\u00f4ng ngh\u1ec7 cao th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 cao ho\u1eb7c c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c thu\u1ed9c Danh m\u1ee5c c\u00f4ng ngh\u1ec7 cao \u0111\u01b0\u1ee3c \u01b0u ti\u00ean \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n ho\u1eb7c Danh m\u1ee5c c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c v\u00e0 s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 chi\u1ebfn l\u01b0\u1ee3c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 cao.<\/p>

4. Mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0ch\u1ee9ng ch\u1ec9 qu\u1ef9 m\u1edf th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ee9ng kho\u00e1n\u00a0\u0111\u01b0\u1ee3c n\u1eafm gi\u1eef t\u1eeb 02 n\u0103m tr\u1edf l\u00ean k\u1ec3 t\u1eeb ng\u00e0y mua.<\/p>

<\/a>5. Gi\u1ea3m 50%\u00a0thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi l\u1ee3i t\u1ee9c c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c chia t\u1eeb qu\u1ef9 \u0111\u1ea7u t\u01b0 ch\u1ee9ng kho\u00e1n, qu\u1ef9 \u0111\u1ea7u t\u01b0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Ch\u1ee9ng kho\u00e1n<\/a>\u00a0trong th\u1eddi h\u1ea1n do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/p>

6. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u\u00a0<\/span>6. Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><\/p>

C\u0103n c<\/span>\u1ee9 quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y, Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, k\u1ef3 t\u00ednh thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa; th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf; quy\u1ebft to\u00e1n thu\u1ebf; ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p; tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb, khai thay, n\u1ed9p thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/a>.<\/p>

<\/a>Ch\u01b0\u01a1ng II<\/span><\/b><\/p>

<\/a>C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe \u0110\u1ed0I V\u1edaI C\u00c1 NH\u00c2N C\u01af TR\u00da<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a07. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh<\/b><\/p>

<\/a>1. C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 m\u1ee9c doanh thu n\u0103m t\u1eeb 500 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c doanh thu kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh kinh t\u1ebf – x\u00e3 h\u1ed9i trong t\u1eebng th\u1eddi k\u1ef3.<\/span><\/p>

<\/a>2. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0c\u00f3\u00a0<\/b>doanh thu n\u0103m tr\u00ean m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t. Trong \u0111\u00f3:<\/p>

a) Thu nh<\/span>\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra tr\u1eeb (-) \u0111i chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 t\u00ednh thu\u1ebf;<\/p>

b) C\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean m<\/span>\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn 03 t\u1ef7 \u0111\u1ed3ng: thu\u1ebf su\u1ea5t 15%;<\/p>

c) C\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 03 t<\/span>\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 50 t\u1ef7 \u0111\u1ed3ng: thu\u1ebf su\u1ea5t 17%;<\/p>

d) C\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean 50 t<\/span>\u1ef7 \u0111\u1ed3ng: thu\u1ebf su\u1ea5t 20%.<\/p>

Thu nh<\/span>\u1eadp t\u1eeb cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/p>

<\/a>3. C\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu n\u0103m tr\u00ean m<\/span>\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u1ebfn 03 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y ho\u1eb7c n\u1ed9p thu\u1ebf theo thu\u1ebf su\u1ea5t nh\u00e2n (x) v\u1edbi doanh thu t\u00ednh thu\u1ebf. Doanh thu t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>

a) Doanh thu t\u00ednh thu<\/span>\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n doanh thu v\u01b0\u1ee3t tr\u00ean m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/p>

b) Ph\u00e2n ph<\/span>\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1: thu\u1ebf su\u1ea5t 0,5%;<\/p>

c) D<\/span>\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: thu\u1ebf su\u1ea5t 2%. 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: thu\u1ebf su\u1ea5t 5%;<\/p>

d) S<\/span>\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: thu\u1ebf su\u1ea5t 1,5%;<\/p>

\u0111) Ho<\/span>\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: thu\u1ebf su\u1ea5t 5%;<\/p>

e) Ho<\/span>\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: thu\u1ebf su\u1ea5t 1%.<\/p>

<\/a>4. C\u00e1 nh\u00e2n cho thu\u00ea b<\/span>\u1ea5t \u0111\u1ed9ng s\u1ea3n, tr\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u01b0u tr\u00fa, n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n doanh thu v\u01b0\u1ee3t tr\u00ean m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/p>

5. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a08. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/b><\/p>

1. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1\u00a0nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp, nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t t\u1ea1i Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 9 c\u1ee7a Lu\u1eadt n\u00e0y.<\/p>

<\/a>2. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y\u00a0<\/a>m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c trong k\u1ef3 t\u00ednh thu\u1ebf, tr\u1eeb (-) \u0111i c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 ng\u00e0nh, ngh\u1ec1 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, 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\u00a0Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/a>,\u00a0<\/a>mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 10 v\u00e0 \u0110i\u1ec1u 11 c\u1ee7a Lu\u1eadt n\u00e0y.<\/p>

3. Th<\/span>\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a09. Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n<\/b><\/p>

1. Bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 2 \u0110i\u1ec1u 8 c\u1ee7a Lu\u1eadt n\u00e0y.<\/p>

2. Bi<\/span>\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>

B<\/span>\u1eadc thu\u1ebf<\/p><\/td>

Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m
(tri\u1ec7u \u0111\u1ed3ng)<\/p><\/td>

Ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng
(tri\u1ec7u \u0111\u1ed3ng)<\/p><\/td>

Thu<\/span>\u1ebf su\u1ea5t (%)<\/p><\/td><\/tr>

1<\/span><\/p><\/td>

\u0110<\/span>\u1ebfn 120<\/p><\/td>

\u0110<\/span>\u1ebfn 10<\/p><\/td>

5<\/span><\/p><\/td><\/tr>

2<\/span><\/p><\/td>

Tr\u00ean 120 \u0111<\/span>\u1ebfn 360<\/p><\/td>

Tr\u00ean 10 \u0111<\/span>\u1ebfn 30<\/p><\/td>

10<\/span><\/p><\/td><\/tr>

3<\/span><\/p><\/td>

Tr\u00ean 360 \u0111<\/span>\u1ebfn 720<\/p><\/td>

Tr\u00ean 30 \u0111<\/span>\u1ebfn 60<\/p><\/td>

20<\/span><\/p><\/td><\/tr>

4<\/span><\/p><\/td>

Tr\u00ean 720 \u0111<\/span>\u1ebfn 1.200<\/p><\/td>

Tr\u00ean 60 \u0111<\/span>\u1ebfn 100<\/p><\/td>

30<\/span><\/p><\/td><\/tr>

5<\/span><\/p><\/td>

Tr\u00ean 1.200<\/span><\/p><\/td>

Tr\u00ean 100<\/span><\/p><\/td>

35<\/span><\/p><\/td><\/tr><\/tbody><\/table>

<\/a>\u0110i\u1ec1u<\/span>\u00a010. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/b><\/p>

1. Gi<\/span>\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1\u00a0nh\u00e2n c\u01b0 tr\u00fa. Gi\u1ea3m tr\u1eeb gia c\u1ea3nh g\u1ed3m:<\/p>

a) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m);<\/p>

b) M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>

2. C\u0103n c<\/span>\u1ee9 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a gi\u00e1 c\u1ea3, thu nh\u1eadp, Ch\u00ednh ph\u1ee7 tr\u00ecnh \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh kinh t\u1ebf – x\u00e3 h\u1ed9i trong t\u1eebng th\u1eddi k\u1ef3.<\/p>

3. Vi<\/span>\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb m\u1ed9t l\u1ea7n v\u00e0o m\u1ed9t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

4. Ng\u01b0<\/span>\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 ng\u01b0\u1eddi m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m nu\u00f4i d\u01b0\u1ee1ng, bao g\u1ed3m:<\/p>

a) Con ch\u01b0a th\u00e0nh ni\u00ean; con l\u00e0 ng\u01b0<\/span>\u1eddi m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng;<\/p>

<\/a>b) C\u00e1c c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 thu nh<\/span>\u1eadp ho\u1eb7c c\u00f3 thu nh\u1eadp kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 m\u1ee9c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh, bao g\u1ed3m con th\u00e0nh ni\u00ean \u0111ang h\u1ecdc \u0111\u1ea1i h\u1ecdc, cao \u0111\u1eb3ng, trung h\u1ecdc chuy\u00ean nghi\u1ec7p ho\u1eb7c h\u1ecdc ngh\u1ec1; v\u1ee3 ho\u1eb7c ch\u1ed3ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; b\u1ed1, m\u1eb9 \u0111\u00e3 h\u1ebft tu\u1ed5i lao \u0111\u1ed9ng ho\u1eb7c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng; nh\u1eefng ng\u01b0\u1eddi kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a011. Gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c<\/b><\/p>

C\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0<\/span>\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u00e1c kho\u1ea3n sau \u0111\u00e2y:<\/p>

1. Kho\u1ea3n<\/span>\u00a0\u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, bao g\u1ed3m:<\/p>

a) Kho\u1ea3n<\/span>\u00a0\u0111\u00f3ng g\u00f3p v\u00e0o t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf ch\u0103m s\u00f3c, nu\u00f4i d\u01b0\u1ee1ng tr\u1ebb em c\u00f3 ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, ng\u01b0\u1eddi khuy\u1ebft t\u1eadt, ng\u01b0\u1eddi gi\u00e0 kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a;<\/p>

b) Kho\u1ea3n\u00a0<\/span>\u0111\u00f3ng g\u00f3p v\u00e0o qu\u1ef9 t\u1eeb thi\u1ec7n, qu\u1ef9 nh\u00e2n \u0111\u1ea1o, qu\u1ef9 khuy\u1ebfn h\u1ecdc;<\/p>

c) Kho\u1ea3n \u0111\u00f3ng g\u00f3p v\u00e0o c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng huy \u0111\u1ed9ng t\u00e0i tr\u1ee3 \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

T\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf v\u00e0 c\u00e1c qu\u1ef9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p th\u00e0nh l\u1eadp ho\u1eb7c c\u00f4ng nh\u1eadn, ho\u1ea1t \u0111\u1ed9ng v\u00ec m\u1ee5c \u0111\u00edch t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc, kh\u00f4ng v\u00ec m\u1ee5c ti\u00eau l\u1ee3i nhu\u1eadn.<\/p>

<\/a>2. Kho\u1ea3n chi cho y t\u1ebf, gi\u00e1o d\u1ee5c – \u0111\u00e0o t\u1ea1o c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o thu nh\u1eadp tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf theo m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/p>

3. C\u00e1c kho\u1ea3n chi quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c chi tr\u1ea3 t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c.<\/p>

4. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a012. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/b><\/b><\/p>

1. Thu<\/span>\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/p>

2. Thu nh<\/span>\u1eadp\u00a0t\u00ednh thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 t\u1ed5ng s\u1ed1 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>kho\u1ea3n 3 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y\u00a0m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>

3. Th<\/span>\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/p>

4. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a013. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/b><\/p>

1. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 20% theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng. Trong \u0111\u00f3, 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 v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 2%.<\/p>

2. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng\u00a0gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 0,1% theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>

3. Th<\/span>\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ho\u00e0n th\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a014. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><\/p>

1. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 2%.<\/p>

2. Th<\/span>\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>

3. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a015. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng<\/b><\/b><\/p>

1. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 10%.<\/p>

2. Thu nh<\/span>\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb gi\u1ea3i th\u01b0\u1edfng v\u01b0\u1ee3t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n tr\u00fang th\u01b0\u1edfng.<\/p>

3. Th<\/span>\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb tr\u00fang th\u01b0\u1edfng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a016. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n<\/b><\/p>

1. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/p>

2. Thu nh<\/span>\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n l\u00e0 ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c khi chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng.<\/p>

3. Th<\/span>\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a017. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/b><\/b><\/p>

1. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/p>

2. Thu nh<\/span>\u1eadp t\u00ednh thu\u1ebf t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i.<\/p>

3. Th<\/span>\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a018. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/b><\/p>

1. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 10%.<\/p>

2. Thu nh<\/span>\u1eadp t\u00ednh thu\u1ebf t\u1eeb nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng l\u00e0 ph\u1ea7n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>

3. Th<\/span>\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>

a) \u0110<\/span>\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u1eadn th\u1eeba k\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf;<\/p>

b) \u0110<\/span>\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1eb7ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/p>

4. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u\u00a0<\/span>19. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp kh\u00e1c<\/b><\/p>

1. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp kh\u00e1c c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa quy \u0111\u1ecbnh t\u1ea1i c\u00e1c\u00a0<\/a>\u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n 10 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 5%. Trong \u0111\u00f3, thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>

2. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp kh\u00e1c c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d v\u00e0 \u0111i\u1ec3m \u0111 kho\u1ea3n 10 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 0,1%.<\/p>

3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/p>

4. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>Ch\u01b0\u01a1ng III<\/span><\/b><\/p>

<\/a>C\u0102N C\u1ee8 T\u00cdNH THU\u1ebe \u0110\u1ed0I V\u1edaI C\u00c1 NH\u00c2N KH\u00d4NG C\u01af TR\u00da<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a020. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh<\/b><\/p>

1. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/p>

2. Doanh thu l\u00e0 to\u00e0n b<\/span>\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 c\u00e1 nh\u00e2n \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, bao g\u1ed3m c\u1ea3 chi ph\u00ed do b\u00ean mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 tr\u1ea3 thay cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p tho\u1ea3 thu\u1eadn h\u1ee3p \u0111\u1ed3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n th\u00ec doanh thu t\u00ednh thu\u1ebf ph\u1ea3i quy \u0111\u1ed5i l\u00e0 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o t\u1eeb vi\u1ec7c cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ecba \u0111i\u1ec3m ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>

3. Thu<\/span>\u1ebf su\u1ea5t:<\/p>

a) Ph\u00e2n ph<\/span>\u1ed1i, cung c\u1ea5p h\u00e0ng ho\u00e1: 1%;<\/p>

b) D<\/span>\u1ecbch v\u1ee5, x\u00e2y d\u1ef1ng kh\u00f4ng bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 5%;<\/p>

c) S<\/span>\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i, d\u1ecbch v\u1ee5 c\u00f3 g\u1eafn v\u1edbi h\u00e0ng ho\u00e1, x\u00e2y d\u1ef1ng c\u00f3 bao th\u1ea7u nguy\u00ean v\u1eadt li\u1ec7u: 2%;<\/p>

d) Ho<\/span>\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: 5%;<\/p>

\u0111) Ho<\/span>\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c: 2%.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a021. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/b><\/p>

Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c do th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 20%, kh\u00f4ng ph\u00e2n bi\u1ec7t n\u01a1i tr\u1ea3 thu nh\u1eadp.<\/p>

<\/a>\u0110i\u1ec1u\u00a0<\/span>22. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n<\/b><\/b><\/p>

Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 thu nh\u1eadp m\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u1ed1n v\u00e0o t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/p>

<\/a>\u0110i\u1ec1u\u00a0<\/span>23. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n<\/b><\/p>

1. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng\u00a0thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 20% theo t\u1eebng l\u1ea7n ph\u00e1t sinh,\u00a0kh\u00f4ng ph\u00e2n bi\u1ec7t vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam hay t\u1ea1i n\u01b0\u1edbc ngo\u00e0i. Trong \u0111\u00f3, 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 v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam.<\/p>

Tr\u01b0<\/span>\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n th\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam\u00a0nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 2%.<\/p>

2. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 0,1%.<\/p>

3. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a024. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/b><\/b><\/p>

1. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng\u00a0gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 2%.<\/p>

2. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a025. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n, nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i<\/b><\/p>

1. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n b\u1ea3n quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n giao, chuy\u1ec3n quy\u1ec1n s\u1eed d\u1ee5ng c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee7a quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 t\u1ea1i Vi\u1ec7t Nam nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/p>

2. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng h\u1ee3p \u0111\u1ed3ng nh\u01b0\u1ee3ng quy\u1ec1n th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 5%.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a026. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng<\/b><\/p>

Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb tr\u00fang th\u01b0\u1edfng, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u1ea7n gi\u00e1 tr\u1ecb v\u01b0\u1ee3t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng theo t\u1eebng l\u1ea7n tr\u00fang th\u01b0\u1edfng, nh\u1eadn th\u1eeba k\u1ebf, qu\u00e0 t\u1eb7ng t\u1ea1i Vi\u1ec7t Nam nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 10%.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a027. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp kh\u00e1c<\/b><\/p>

1. Thu<\/span>\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp kh\u00e1c c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa quy \u0111\u1ecbnh t\u1ea1i c\u00e1c\u00a0<\/a>\u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n 10 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 5%. Thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 ph\u1ea7n thu nh\u1eadp v\u01b0\u1ee3t tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>

2. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp kh\u00e1c c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m d v\u00e0 \u0111i\u1ec3m \u0111 kho\u1ea3n 10 \u0110i\u1ec1u 3 c\u1ee7a Lu\u1eadt n\u00e0y\u00a0\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng\u00a0nh\u00e2n (x) v\u1edbi thu\u1ebf su\u1ea5t 0,1%.<\/p>

3. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>\u0110i\u1ec1u<\/span>\u00a028. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/b><\/p>

1. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 20 c\u1ee7a Lu\u1eadt n\u00e0y\u00a0l\u00e0 th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp ho\u1eb7c th\u1eddi \u0111i\u1ec3m xu\u1ea5t ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>

2. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i c\u00e1c\u00a0<\/a>\u0111i\u1ec1u 21, 22, 25, 26 v\u00e0 27 c\u1ee7a Lu\u1eadt n\u00e0y\u00a0l\u00e0 th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam tr\u1ea3 thu nh\u1eadp cho c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ho\u1eb7c th\u1eddi \u0111i\u1ec3m c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa nh\u1eadn \u0111\u01b0\u1ee3c thu nh\u1eadp.<\/p>

3. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 23 c\u1ee7a Lu\u1eadt n\u00e0y\u00a0l\u00e0 th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ho\u00e0n th\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>

4. Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0110i\u1ec1u 24 c\u1ee7a Lu\u1eadt n\u00e0y\u00a0l\u00e0 th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng c\u00f3 hi\u1ec7u l\u1ef1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd quy\u1ec1n s\u1eed d\u1ee5ng, quy\u1ec1n s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/p>

5. Ch\u00ednh ph<\/span>\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/p>

<\/a>Ch\u01b0\u01a1ng IV<\/span><\/b><\/p>

<\/a>\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/span><\/b><\/p>

<\/a>\u0110i\u1ec1u\u00a0<\/span>29. \u0110i\u1ec1u kho\u1ea3n thi h\u00e0nh<\/b><\/p>

1.\u00a0<\/span>Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2026, tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/p>

2. C\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/p>

3.\u00a0Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 04\/2007\/QH12<\/a>\u00a0\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1\u00a026\/2012\/QH13<\/a>, Lu\u1eadt s\u1ed1\u00a071\/2014\/QH13<\/a>, Lu\u1eadt s\u1ed1\u00a031\/2024\/QH15<\/a>, Lu\u1eadt s\u1ed1\u00a048\/2024\/QH15<\/a>, Lu\u1eadt s\u1ed1\u00a056\/2025\/QH15<\/a>, Lu\u1eadt s\u1ed1\u00a071\/2025\/QH15<\/a>, Lu\u1eadt s\u1ed1\u00a093\/2025\/QH15<\/a>\u00a0h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh; ri\u00eang c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026.<\/p>

4. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh kh\u00e1c nhau v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf gi\u1eefa Lu\u1eadt n\u00e0y v\u1edbi\u00a0Lu\u1eadt Th\u1ee7 \u0111\u00f4<\/a>, ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 gi\u1ea3i ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m h kho\u1ea3n 8 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7\u00a0th\u00ec \u00e1p d\u1ee5ng theo\u00a0Lu\u1eadt Th\u1ee7 \u0111\u00f4<\/a>, ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i v\u00e0 gi\u1ea3i ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i\u00a0<\/a>\u0111i\u1ec3m h kho\u1ea3n 8 \u0110i\u1ec1u 10 c\u1ee7a Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7. Tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt n\u00e0y \u01b0u \u0111\u00e3i h\u01a1n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng m\u1ee9c \u01b0u \u0111\u00e3i c\u00f3 l\u1ee3i nh\u1ea5t.<\/p>

Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i n\u01b0\u1edbc C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam kh\u00f3a XV, K\u1ef3 h\u1ecdp th\u1ee9 10 th\u00f4ng qua ng\u00e0y 10 th\u00e1ng 12 n\u0103m 2025.<\/i><\/p>

\u00a0<\/span><\/i><\/p>

\u00a0<\/span><\/p><\/td>

CH<\/span>\u1ee6 T\u1ecaCH QU\u1ed0C H\u1ed8I
<\/b>



Tr<\/span>\u1ea7n Thanh M\u1eabn<\/b><\/p><\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

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