{"id":842,"date":"2013-10-22T04:45:26","date_gmt":"2013-10-22T04:45:26","guid":{"rendered":"http:\/\/asiattorney.amagumolabs.io\/back-to-work-with-good-news-tax-update-august-2013\/"},"modified":"2018-06-06T04:56:51","modified_gmt":"2018-06-06T04:56:51","slug":"back-to-work-with-good-news-tax-update-august-2013","status":"publish","type":"post","link":"https:\/\/www.asiattorney.com\/vi\/back-to-work-with-good-news-tax-update-august-2013\/","title":{"rendered":"TIN VUI CHO DOANH NGHI\u00ca\u0323P TH\u00d4NG TIN THU\u1ebe TH\u00c1NG 08\/2013"},"content":{"rendered":"<p style=\"font-weight: 400;\"><span style=\"font-weight: inherit; font-style: inherit;\">V\u1edbi m\u1ee5c ti\u00eau k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng n\u1ec1n kinh t\u1ebf, Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1eeba ban h\u00e0nh nhi\u1ec1u ch\u00ednh s\u00e1ch h\u1ed7 c\u00e1c doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n, trong \u0111\u00f3 ti\u00eau bi\u1ec3u v\u00e0 \u0111\u00e1ng ch\u1edd \u0111\u1ee3i nh\u1ea5t l\u00e0 c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"font-weight: 400;\"><span style=\"font-weight: inherit; font-style: inherit;\">FIDAL ASIATTORNEYS tr\u00e2n tr\u1ecdng g\u1eedi \u0111\u1ebfn Qu\u00fd doanh nghi\u1ec7p nh\u1eefng th\u00f4ng tin c\u1eadp nh\u1eadt quan tr\u1ecdng v\u00e0 h\u1eefu \u00edch nh\u1ea5t v\u1ec1 Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n (\u201c<\/span><b><strong>Thu\u1ebf TNCN<\/strong><\/b><span style=\"font-weight: inherit; font-style: inherit;\">\u201d) v\u00e0 Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p (\u201c<\/span><b><strong>Thu\u1ebf TNDN<\/strong><\/b><span style=\"font-weight: inherit; font-style: inherit;\">\u201d).<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-839\" src=\"http:\/\/asiattorney.com\/wp-content\/uploads\/tax.jpg\" alt=\"\" width=\"450\" height=\"330\" \/><\/p>\n<ol style=\"font-weight: 400;\">\n<li style=\"font-weight: inherit; font-style: inherit;\"><b><strong><span style=\"font-weight: inherit; font-style: inherit;\">Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n: T\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, m\u1edf r\u1ed9ng c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p khai thu\u1ebf theo qu\u00fd.<\/span><\/strong><\/b><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><span style=\"font-weight: inherit; font-style: inherit;\">Lu\u1eadt S\u1eeda \u0110\u1ed5i B\u1ed5 Sung M\u1ed9t S\u1ed1 \u0110i\u1ec1u C\u1ee7a Lu\u1eadt Thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c Qu\u1ed1c H\u1ed9i th\u00f4ng qua t\u1eeb ng\u00e0y 22\/11\/2012. Nh\u01b0ng g\u1ea7n \u0111\u00e2y, Ch\u00ednh ph\u1ee7 m\u1edbi ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP ng\u00e0y 27\/06\/2013; v\u00e0 Th\u00f4ng t\u01b0 113\/2013\/TT-BTC ng\u00e0y 15\/08\/2013 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt n\u00e0y. C\u00e1c v\u0103n b\u1ea3n tr\u00ean \u0111\u00e3 h\u01b0\u1edbng d\u1eabn nhi\u1ec1u n\u1ed9i dung c\u00f3 l\u1ee3i h\u01a1n cho ng\u01b0\u1eddi \u0111\u00f3ng thu\u1ebf v\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf.<\/span><\/p>\n<ol style=\"font-weight: 400;\">\n<li style=\"font-weight: inherit; font-style: inherit;\"><b><strong><span style=\"font-weight: inherit; font-style: inherit;\">T\u0103ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/span><\/strong><\/b><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><span style=\"font-weight: inherit; font-style: inherit;\">T\u1eeb ng\u00e0y 01\/07\/2013, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho m\u1ed7i c\u00e1 nh\u00e2n v\u00e0 m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c t\u0103ng l\u00ean nh\u01b0 sau:<\/span><\/p>\n<table style=\"font-weight: inherit; font-style: inherit;\">\n<tbody style=\"font-weight: inherit; font-style: inherit;\">\n<tr style=\"font-weight: inherit; font-style: inherit;\">\n<td style=\"font-style: inherit;\" width=\"200\">\n<p style=\"font-weight: inherit; font-style: inherit;\"><span style=\"font-weight: inherit; font-style: inherit;\">\u00a0<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit;\" width=\"142\">\n<p style=\"font-weight: inherit; font-style: inherit;\"><b><strong><span style=\"font-weight: inherit; font-style: inherit;\">Tr\u01b0\u1edbc 01\/07\/2013<\/span><\/strong><\/b><\/p>\n<\/td>\n<td style=\"font-style: inherit;\" width=\"127\">\n<p style=\"font-weight: inherit; font-style: inherit;\"><b><strong><span style=\"font-weight: inherit; font-style: inherit;\">Sau 01\/07\/2013<\/span><\/strong><\/b><\/p>\n<\/td>\n<\/tr>\n<tr style=\"font-weight: inherit; font-style: inherit;\">\n<td style=\"font-style: inherit;\" width=\"200\">\n<p style=\"font-weight: inherit; font-style: inherit;\"><span style=\"font-weight: inherit; font-style: inherit;\">Gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit;\" width=\"142\">\n<p style=\"font-weight: inherit; font-style: inherit;\"><span style=\"font-weight: inherit; font-style: inherit;\">4.000.000 VND<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit;\" width=\"127\">\n<p style=\"font-weight: inherit; font-style: inherit;\"><span style=\"font-weight: inherit; font-style: inherit;\">9.000.000 VND<\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"font-weight: inherit; font-style: inherit;\">\n<td style=\"font-style: inherit;\" width=\"200\">\n<p style=\"font-weight: inherit; font-style: inherit;\"><span style=\"font-weight: inherit; font-style: inherit;\">Gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit;\" width=\"142\">\n<p style=\"font-weight: inherit; font-style: inherit;\"><span style=\"font-weight: inherit; font-style: inherit;\">1.800.000 VND<\/span><\/p>\n<\/td>\n<td style=\"font-style: inherit;\" width=\"127\">\n<p style=\"font-weight: inherit; font-style: inherit;\"><span style=\"font-weight: inherit; font-style: inherit;\">3.600.000 VND<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ol style=\"font-weight: 400;\">\n<li style=\"font-weight: inherit; font-style: inherit;\"><b><strong><span style=\"font-weight: inherit; font-style: inherit;\">N\u1edbi r\u1ed9ng ti\u00eau ch\u00ed ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/strong><\/b><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><span style=\"font-weight: inherit; font-style: inherit;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, n\u1ebfu c\u00f3 s\u1ed1 ng\u00e0y c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam t\u1eeb 183 ng\u00e0y (thay v\u00ec 90 ng\u00e0y nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y) th\u00ec \u0111\u01b0\u1ee3c xem l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa v\u00e0 n\u1ed9p thu\u1ebf TNCN t\u1ea1i Vi\u1ec7t Nam. C\u1ea7n l\u01b0u \u00fd l\u00e0 d\u00f9 trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam d\u01b0\u1edbi 183 ng\u00e0y trong n\u0103m nh\u01b0ng n\u1ebfu kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc n\u00e0o th\u00ec ng\u01b0\u1eddi \u0111\u00f3 c\u0169ng b\u1ecb xem l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"font-weight: 400;\"><span style=\"font-weight: inherit; font-style: inherit;\">Vi\u1ec7c ch\u1ee9ng minh l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa c\u1ee7a n\u01b0\u1edbc kh\u00e1c \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa. Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n thu\u1ed9c n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf v\u1edbi Vi\u1ec7t Nam kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa th\u00ec c\u00e1 nh\u00e2n cung c\u1ea5p b\u1ea3n ch\u1ee5p H\u1ed9 chi\u1ebfu \u0111\u1ec3 ch\u1ee9ng minh th\u1eddi gian c\u01b0 tr\u00fa.<\/span><\/p>\n<ol style=\"font-weight: 400;\">\n<li style=\"font-weight: inherit; font-style: inherit;\"><b><strong><span style=\"font-weight: inherit; font-style: inherit;\">M\u1edf r\u1ed9ng kho\u1ea3n thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf<\/span><\/strong><\/b><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><span style=\"font-weight: inherit; font-style: inherit;\">Ngo\u00e0i ra, m\u1ed9t s\u1ed1 kho\u1ea3n tr\u1ee3 c\u1ea5p ch\u1ee7 y\u1ebfu d\u00e0nh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 lao \u0111\u1ed9ng Vi\u1ec7t Nam \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i s\u1ebd kh\u00f4ng ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf g\u1ed3m: ti\u1ec1n tr\u1ee3 c\u1ea5p v\u00e9 m\u00e1y bay kh\u1ee9 h\u1ed3i v\u1ec1 ph\u00e9p m\u1ed7i n\u0103m m\u1ed9t l\u1ea7n; ti\u1ec1n h\u1ecdc ph\u00ed cho con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i h\u1ecdc t\u1ea1i Vi\u1ec7t Nam v\u00e0 con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam h\u1ecdc t\u1ea1i n\u01b0\u1edbc ngo\u00e0i, t\u1eeb b\u1eadc h\u1ecdc m\u1ea7m non \u0111\u1ebfn trung h\u1ecdc ph\u1ed5 th\u00f4ng.<\/span><\/p>\n<p style=\"font-weight: 400;\"><span style=\"font-weight: inherit; font-style: inherit;\">\u0110\u1ed1i v\u1edbi ng\u00e0nh d\u1ea7u kh\u00ed v\u00e0 khai kho\u00e1ng, c\u00e1c kho\u1ea3n thanh to\u00e1n m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c \u0111i\u1ec1u \u0111\u1ed9ng, lu\u00e2n chuy\u1ec3n ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, tu\u00e2n th\u1ee7 l\u1ecbch lao \u0111\u1ed9ng chu\u1ea9n theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN.<\/span><\/p>\n<ol style=\"font-weight: 400;\">\n<li style=\"font-weight: inherit; font-style: inherit;\"><b><strong><span style=\"font-weight: inherit; font-style: inherit;\">\u0110\u01b0\u1ee3c ph\u00e9p khai thu\u1ebf TNCN theo qu\u00fd<\/span><\/strong><\/b><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><span style=\"font-weight: inherit; font-style: inherit;\">V\u1ec1 th\u1ee7 t\u1ee5c khai thu\u1ebf, k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2013, doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u00ean khai thu\u1ebf TNCN theo qu\u00fd n\u1ebfu c\u00f3 t\u1ed5ng s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u00e3 kh\u1ea5u tr\u1eeb h\u1eb1ng th\u00e1ng d\u01b0\u1edbi 50 tri\u1ec7u \u0111\u1ed3ng v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i khai thu\u1ebf theo th\u00e1ng kh\u00e1c. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m \u0111\u01a1n gi\u1ea3n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho c\u00e1c doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c khi th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"font-weight: 400;\"><em><span style=\"font-weight: inherit; font-style: inherit;\">Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2013 v\u00e0 Th\u00f4ng t\u01b0 113\/2013\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/11\/2013. Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 Thu\u1ebf TNCN trong Lu\u1eadt S\u1eeda \u0110\u1ed5i B\u1ed5 Sung M\u1ed9t S\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN v\u00e0 Ngh\u1ecb \u0110\u1ecbnh 65\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2013. .<\/span><\/em><\/p>\n<ol style=\"font-weight: 400;\">\n<li style=\"font-weight: inherit; font-style: inherit;\"><b><strong><span style=\"font-weight: inherit; font-style: inherit;\">Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p: \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u00e2t 20% v\u00e0 10%<\/span><\/strong><\/b><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><span style=\"font-weight: inherit; font-style: inherit;\">Ng\u00e0y 13\/08\/2013, Ch\u00ednh ph\u1ee7 c\u0169ng \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 92\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p v\u00e0 Lu\u1eadt Thu\u1ebf Gi\u00e1 Tr\u1ecb Gia T\u0103ng.<\/span><\/p>\n<ol style=\"font-weight: 400;\">\n<li style=\"font-weight: inherit; font-style: inherit;\"><b><strong><span style=\"font-weight: inherit; font-style: inherit;\">A\u0301p du\u0323ng m\u01b0\u0301c thu\u00ea\u0301 su\u00e2\u0301t 20%<\/span><\/strong><\/b><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><span style=\"font-weight: inherit; font-style: inherit;\">Theo \u0111\u00f3, c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m 2012 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 20% k\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2013. Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu doanh nghi\u1ec7p c\u00f3 t\u1ed5ng th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng k\u1ec3 t\u1eeb khi th\u00e0nh l\u1eadp \u0111\u1ebfn h\u1ebft k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2012 l\u00e0 d\u01b0\u1edbi 12 th\u00e1ng, ho\u1eb7c c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf tr\u00ean 12 th\u00e1ng, ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp trong 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2013 th\u00ec c\u0103n c\u1ee9 v\u00e0o doanh thu b\u00ecnh qu\u00e2n c\u1ee7a c\u00e1c th\u00e1ng \u0111\u00e3 ho\u1ea1t \u0111\u1ed9ng. N\u1ebfu doanh thu b\u00ecnh qu\u00e2n n\u00e0y kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 20%.<\/span><\/p>\n<p style=\"font-weight: 400;\"><span style=\"font-weight: inherit; font-style: inherit;\">Tuy nhi\u00ean, m\u1ee9c thu\u1ebf su\u1ea5t 20% kh\u00f4ng \u00e1p d\u1ee5ng cho c\u00e1c thu nh\u1eadp: thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, quy\u1ec1n g\u00f3p v\u1ed1n; chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (tr\u1eeb thu nh\u1eadp t\u1eeb kinh doanh nh\u00e0 \u1edf x\u00e3 h\u1ed9i); chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, quy\u1ec1n tham gia d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0; chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n th\u0103m d\u00f2, khai th\u00e1c kho\u00e1ng s\u1ea3n, d\u1ea7u kh\u00ed; thu nh\u1eadp nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ngo\u00e0i Vi\u1ec7t Nam; thu nh\u1eadp t\u1eeb kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf Ti\u00eau Th\u1ee5 \u0110\u1eb7c Bi\u1ec7t.<\/span><\/p>\n<ol style=\"font-weight: 400;\">\n<li style=\"font-weight: inherit; font-style: inherit;\"><b><strong><span style=\"font-weight: inherit; font-style: inherit;\">A\u0301p du\u0323ng m\u01b0\u0301c thu\u00ea\u0301 su\u00e2\u0301t 10% \u0111\u00f4\u0301i v\u01a1\u0301i ca\u0301c thu nh\u00e2\u0323p t\u01b0\u0300 hoa\u0323t \u0111\u00f4\u0323ng kinh doanh nha\u0300 \u01a1\u0309 xa\u0303 h\u00f4\u0323i<\/span><\/strong><\/b><\/li>\n<\/ol>\n<p style=\"font-weight: 400;\"><span style=\"font-weight: inherit; font-style: inherit;\">B\u00ean c\u1ea1nh \u0111\u00f3, m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10% nh\u01b0: thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/07\/2013. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 bi\u1ec7n ph\u00e1p t\u00edch c\u1ef1c nh\u1eb1m h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong t\u00ecnh h\u00ecnh th\u1ecb tr\u01b0\u1eddng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111ang \u1ea3m \u0111\u1ea1m nh\u01b0 hi\u1ec7n nay.<\/span><\/p>\n<p style=\"font-weight: 400;\"><em><span style=\"font-weight: inherit; font-style: inherit;\">Ngh\u1ecb \u0111\u1ecbnh 92\/2013\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 13\/08\/2013.<\/span><\/em><\/p>\n<p style=\"font-weight: 400;\"><em><span style=\"font-weight: inherit; font-style: inherit;\">Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 th\u00f4ng tin c\u1eadp nh\u1eadt quan tr\u1ecdng v\u1ec1 thu\u1ebf c\u1ee7a ch\u00fang t\u00f4i, ch\u00fang t\u00f4i hy v\u1ecdng c\u00e1c th\u00f4ng xin n\u00e0y s\u1ebd h\u1eefu \u00edch cho Qu\u00fd doanh nghi\u1ec7p. Xin vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi v\u0103n ph\u00f2ng FIDAL ASIATTORNEYS \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n chi ti\u1ebft v\u00e0 chuy\u00ean s\u00e2u trong c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf m\u00e0 Qu\u00fd doanh nghi\u1ec7p quan t\u00e2m.<\/span><\/em><\/p>\n<p style=\"font-weight: 400; text-align: right;\"><span style=\"font-weight: inherit; font-style: inherit;\">\u00a0<\/span><b><strong>Nguyen Hoang Minh Hai<\/strong><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u1edbi m\u1ee5c ti\u00eau k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng n\u1ec1n kinh t\u1ebf, Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1eeba ban h\u00e0nh nhi\u1ec1u ch\u00ednh s\u00e1ch h\u1ed7 c\u00e1c doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n, trong \u0111\u00f3 ti\u00eau bi\u1ec3u v\u00e0 \u0111\u00e1ng ch\u1edd \u0111\u1ee3i nh\u1ea5t l\u00e0 c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf. FIDAL ASIATTORNEYS tr\u00e2n tr\u1ecdng g\u1eedi \u0111\u1ebfn Qu\u00fd doanh nghi\u1ec7p nh\u1eefng th\u00f4ng tin c\u1eadp [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":839,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publication-vi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TIN VUI CHO DOANH NGHI\u00ca\u0323P TH\u00d4NG TIN THU\u1ebe TH\u00c1NG 08\/2013 - Fidal Asiattorneys<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asiattorney.com\/vi\/back-to-work-with-good-news-tax-update-august-2013\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TIN VUI CHO DOANH NGHI\u00ca\u0323P TH\u00d4NG TIN THU\u1ebe TH\u00c1NG 08\/2013 - Fidal Asiattorneys\" \/>\n<meta property=\"og:description\" content=\"V\u1edbi m\u1ee5c ti\u00eau k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng n\u1ec1n kinh t\u1ebf, Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1eeba ban h\u00e0nh nhi\u1ec1u ch\u00ednh s\u00e1ch h\u1ed7 c\u00e1c doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n, trong \u0111\u00f3 ti\u00eau bi\u1ec3u v\u00e0 \u0111\u00e1ng ch\u1edd \u0111\u1ee3i nh\u1ea5t l\u00e0 c\u00e1c ch\u00ednh s\u00e1ch v\u1ec1 thu\u1ebf. 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