{"id":17755,"date":"2010-04-29T14:35:43","date_gmt":"2010-04-29T14:35:43","guid":{"rendered":""},"modified":"2010-04-29T14:35:43","modified_gmt":"2010-04-29T14:35:43","slug":"thong-tu-huong-dan-thuc-hien-quyet-dinh-so-122010qd-ttg-ve-viec-gia-han-nop-thue-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=17755","title":{"rendered":"Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2010\/Q\u0110-TTg v\u1ec1 vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH<\/STRONG><\/FONT><\/P>

___________<\/FONT><\/P>

S\u1ed1 39<\/STRONG>\/2010\/TT-BTC<\/FONT><\/P>

<\/FONT> <\/P><\/TD>

C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/STRONG><\/FONT><\/P>

\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/STRONG><\/FONT><\/P>

__________________________<\/FONT><\/P>

H\u00e0 N\u1ed9i, ng\u00e0y 22 th\u00e1ng 3 n\u0103m 2010<\/EM><\/FONT><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

<\/EM><\/STRONG><\/FONT> <\/P>

TH\u00d4NG T\u01af<\/STRONG><\/FONT><\/P>

H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2010\/Q\u0110-TTg <\/STRONG><\/FONT><\/P>

ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2010 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 <\/STRONG><\/FONT><\/P>

v\u1ec1 vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u1eb1m ti\u1ebfp t\u1ee5c <\/SPAN><\/STRONG><\/FONT><\/P>

th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n <\/SPAN><\/STRONG><\/FONT><\/P>

kinh t\u1ebf n\u0103m 2010<\/SPAN><\/STRONG><\/FONT><\/P>

____________________________<\/FONT><\/P>

<\/FONT> <\/P>

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/FONT><\/P>

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/FONT><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb quy\u1ebft s\u1ed1 37\/2009\/QH12 ng\u00e0y 11 th\u00e1ng 11 n\u0103m 2009 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 d\u1ef1 to\u00e1n Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u0103m 2010;<\/FONT><\/P>

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/FONT><\/P>

C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2010\/Q\u0110-TTg ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2010 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u1eb1m ti\u1ebfp t\u1ee5c th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n kinh t\u1ebf n\u0103m 2010;<\/FONT><\/P>

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2010\/Q\u0110-TTg nh\u01b0 sau:<\/FONT><\/P>

\u0110i\u1ec1u 1. Quy \u0111\u1ecbnh chung<\/STRONG><\/FONT><\/P>

Gia h\u1ea1n n\u1ed9p thu\u1ebf trong th\u1eddi gian 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi:<\/FONT><\/P>

1. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p n\u0103m 2010 c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/FONT><\/P>

Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 c\u00e1c doanh nghi\u1ec7p (bao g\u1ed3m c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c: h\u1ee3p t\u00e1c x\u00e3, qu\u1ef9 t\u00edn d\u1ee5ng nh\u00e2n d\u00e2n; \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp; \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n c\u1ee7a t\u1eadp \u0111o\u00e0n kinh t\u1ebf, t\u1ed5ng c\u00f4ng ty; \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f3 thu; qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n \u0111\u1ecba ph\u01b0\u01a1ng) \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed v\u1ec1 v\u1ed1n ho\u1eb7c lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 56\/2009\/N\u0110-CP ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2009 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 tr\u1ee3 gi\u00fap ph\u00e1t tri\u1ec3n doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba.<\/FONT><\/P>

S\u1ed1 v\u1ed1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2010 l\u00e0 s\u1ed1 v\u1ed1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n l\u1eadp ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2009 c\u1ee7a doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u00e0nh l\u1eadp m\u1edbi t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2010 th\u00ec s\u1ed1 v\u1ed1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2010 l\u00e0 s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u.<\/FONT><\/P>

S\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean (kh\u00f4ng k\u1ec3 lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n d\u01b0\u1edbi 3 th\u00e1ng) t\u00ednh \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2009 t\u1ea1i doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u00e0nh l\u1eadp m\u1edbi t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2010 th\u00ec s\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2010 l\u00e0 s\u1ed1 lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng, tr\u1ea3 c\u00f4ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean (\u0111\u1ee7 30 ng\u00e0y) c\u00f3 doanh thu trong n\u0103m 2010 kh\u00f4ng qu\u00e1 300 ng\u01b0\u1eddi (\u0111\u1ed1i v\u1edbi khu v\u1ef1c n\u00f4ng, l\u00e2m nghi\u1ec7p v\u00e0 thu\u1ef7 s\u1ea3n; c\u00f4ng nghi\u1ec7p v\u00e0 x\u00e2y d\u1ef1ng) v\u00e0 kh\u00f4ng qu\u00e1 100 ng\u01b0\u1eddi (\u0111\u1ed1i v\u1edbi khu v\u1ef1c th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5).<\/FONT><\/FONT><\/P>

2. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p n\u0103m 2010 t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng d\u1ec7t, may, da, gi\u00e0y, d\u00e9p.<\/FONT><\/P>

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c thu nh\u1eadp c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf (s\u1ea3n xu\u1ea5t, gia c\u00f4ng d\u1ec7t, may, da, gi\u00e0y, d\u00e9p) th\u00ec s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa doanh thu c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c gia h\u1ea1n v\u1edbi t\u1ed5ng doanh thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p trong t\u1eebng qu\u00fd \u0111\u01b0\u1ee3c gia h\u1ea1n ho\u1eb7c trong n\u0103m 2010.<\/FONT><\/SPAN><\/P>

Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng d\u1ec7t, may, da, gi\u00e0y, d\u00e9p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c ghi trong Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u00e0 th\u1ef1c t\u1ebf doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh. <\/FONT><\/P>

3. Vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo k\u00ea khai.<\/FONT><\/P>

\u0110i\u1ec1u 2. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n <\/FONT><\/SPAN><\/STRONG><\/P>

1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba l\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd, k\u1ec3 c\u1ea3 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u00eanh l\u1ec7ch cao h\u01a1n gi\u1eefa s\u1ed1 thu\u1ebf quy\u1ebft to\u00e1n khi doanh nghi\u1ec7p khai quy\u1ebft to\u00e1n n\u0103m 2010 v\u1edbi t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m t\u00ednh n\u1ed9p c\u1ee7a 4 qu\u00fd n\u0103m 2010.<\/FONT><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u00ec s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n l\u00e0 s\u1ed1 thu\u1ebf t\u1ea1m t\u00ednh theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 s\u1ed1 thu\u1ebf quy\u1ebft to\u00e1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00f3.<\/FONT><\/SPAN><\/P>

2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng d\u1ec7t, may, da, gi\u00e0y, d\u00e9p l\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy\u1ebft to\u00e1n n\u0103m 2010 t\u00ednh tr\u00ean thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng d\u1ec7t, may, da, gi\u00e0y, d\u00e9p.<\/FONT><\/SPAN><\/P>

Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng d\u1ec7t, may, da, gi\u00e0y, d\u00e9p l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 10\/2007\/Q\u0110-TTg ng\u00e0y 23 th\u00e1ng 01 n\u0103m 2007 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7  ban h\u00e0nh h\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf c\u1ee7a Vi\u1ec7t Nam v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/FONT><\/SPAN><\/P>

\u0110i\u1ec1u 3. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/STRONG><\/FONT><\/P>

Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd, quy\u1ebft to\u00e1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2010 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 sau:<\/FONT><\/SPAN><\/P>

1. S\u1ed1 thu\u1ebf t\u00ednh t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd I n\u0103m 2010 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2010.<\/FONT><\/SPAN><\/P>

2. S\u1ed1 thu\u1ebf t\u00ednh t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd II n\u0103m 2010 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 10 n\u0103m 2010.<\/FONT><\/SPAN><\/P>

3. S\u1ed1 thu\u1ebf t\u00ednh t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd III n\u0103m 2010 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 01 n\u0103m 2011.<\/FONT><\/P>

4. S\u1ed1 thu\u1ebf t\u00ednh t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd IV n\u0103m 2010 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 4 n\u0103m 2011.<\/FONT><\/P>

5. S\u1ed1 ch\u00eanh l\u1ec7ch cao h\u01a1n gi\u1eefa s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n khi doanh nghi\u1ec7p khai quy\u1ebft to\u00e1n n\u0103m 2010 (s\u1ed1 quy\u1ebft to\u00e1n) v\u1edbi t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m t\u00ednh n\u1ed9p c\u1ee7a 4 qu\u00fd n\u0103m 2010 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2011.<\/FONT><\/SPAN><\/P>

Tr\u01b0\u1eddng h\u1ee3p khi doanh nghi\u1ec7p t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m 2010 c\u00f3 ph\u00e1t sinh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1ea5p h\u01a1n so v\u1edbi t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m t\u00ednh n\u1ed9p c\u1ee7a 4 qu\u00fd th\u00ec doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 k\u00ea khai b\u1ed5 sung \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 5.1 m\u1ee5c I ph\u1ea7n B Th\u00f4ng t\u01b0 s\u1ed1 60\/2007\/TT-BTC ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 85\/2007\/N\u0110-CP ng\u00e0y 25 th\u00e1ng 5 n\u0103m 2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/FONT><\/P>

6. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba k\u00ea khai, n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n theo t\u1eebng l\u1ea7n ph\u00e1t sinh th\u00ec doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 th\u00e1ng, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/FONT><\/P>

\u0110i\u1ec1u 4. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gia h\u1ea1n n\u1ed9p thu\u1ebf<\/STRONG><\/FONT><\/P>

1. Doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2010 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, t\u1ea1i d\u00f2ng cam k\u1ebft trong t\u1edd khai ghi th\u00eam n\u1ed9i dung th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n.<\/FONT><\/SPAN><\/P>

2. Trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, doanh nghi\u1ec7p kh\u00f4ng b\u1ecb coi l\u00e0 vi ph\u1ea1m ch\u1eadm n\u1ed9p thu\u1ebf v\u00e0 kh\u00f4ng b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/FONT><\/SPAN><\/P>

\u0110i\u1ec1u 5. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n v\u00e0 hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/FONT><\/SPAN><\/STRONG><\/P>

1.<\/FONT> <\/FONT><\/STRONG>Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 10 th\u00e1ng 4 n\u0103m 2010 (ng\u00e0y Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2010\/Q\u0110-TTg c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh).<\/FONT><\/FONT><\/P>

2. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.\/.<\/FONT><\/P>

N\u01a1i nh\u1eadn:<\/EM><\/STRONG><\/FONT><\/P>

– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/FONT><\/SPAN><\/P>

– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/FONT><\/SPAN><\/P>

– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/FONT><\/SPAN><\/P>

– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/FONT><\/SPAN><\/P>

– To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/FONT><\/SPAN><\/P>

– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/FONT><\/SPAN><\/P>

– Ban ch\u1ec9 \u0111\u1ea1o trung \u01b0\u01a1ng v\u1ec1 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;<\/FONT><\/SPAN><\/P>

– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, <\/FONT><\/SPAN><\/P>

  c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7,<\/FONT><\/SPAN><\/P>

– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/FONT><\/SPAN><\/P>

– H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, U\u1ef7 ban nh\u00e2n d\u00e2n;<\/FONT><\/SPAN><\/P>

  S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, C\u1ee5c H\u1ea3i quan, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/FONT><\/SPAN><\/P>

– C\u00f4ng b\u00e1o;<\/FONT><\/SPAN><\/P>

– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/FONT><\/SPAN><\/P>

– Website Ch\u00ednh ph\u1ee7;<\/FONT><\/SPAN><\/P>

– Website B\u1ed9 T\u00e0i ch\u00ednh;<\/FONT><\/SPAN><\/P>

– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/FONT><\/SPAN><\/P>

– L\u01b0u: VT, CST (TN).<\/FONT><\/P><\/TD>

KT. B\u1ed8 TR\u01af\u1edeNG<\/FONT><\/SPAN><\/STRONG><\/H5>

TH\u1ee8 TR\u01af\u1edeNG<\/STRONG><\/FONT><\/P>

(\u0110\u00e3 k\u00fd)<\/FONT><\/SPAN><\/EM><\/H3>

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/FONT><\/STRONG><\/FONT><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/TD><\/TR><\/TBODY><\/TABLE><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH___________S\u1ed1 39\/2010\/TT-BTC C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac__________________________H\u00e0 N\u1ed9i, ng\u00e0y 22 th\u00e1ng 3 n\u0103m 2010 TH\u00d4NG T\u01afH\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2010\/Q\u0110-TTg ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2010 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p nh\u1eb1m […]<\/p>\n","protected":false},"author":2,"featured_media":11782,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[71],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17755"}],"collection":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17755"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/17755\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/11782"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}