{"id":18564,"date":"2011-04-08T11:00:33","date_gmt":"2011-04-08T11:00:33","guid":{"rendered":""},"modified":"2011-04-08T11:00:33","modified_gmt":"2011-04-08T11:00:33","slug":"dn-nho-va-vua-duoc-gia-han-nop-thue-thu-nhap-dn-trong-1-nam","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=18564","title":{"rendered":"DN nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp DN trong 1 n\u0103m"},"content":{"rendered":"

Theo Quy\u1ebft \u0111\u1ecbnh <\/FONT>21\/2011\/Q\u0110-TTg <\/FONT><\/A>v\u1eeba \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh, doanh nghi\u1ec7p (DN) nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf trong th\u1eddi gian 1 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ebfn 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 s\u1ed1 thu\u1ebf thu nh\u1eadp DN ph\u1ea3i n\u1ed9p n\u0103m 2011.

<\/FONT>

<\/FONT><\/P>

<\/FONT><\/P>
<\/A><\/FONT><\/TD><\/TR>

Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh ngh\u1ec7p 1 n\u0103m –
\u1ea2nh minh h\u1ecda<\/STRONG><\/P><\/FONT><\/TD><\/TR><\/TBODY><\/TABLE>

<\/FONT><\/P><\/FONT>

<\/FONT><\/DIV>

DN nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 c\u00e1c DN \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 <\/FONT>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 56\/2009\/N\u0110-CP<\/FONT><\/A> ng\u00e0y 30\/6\/2009 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 tr\u1ee3 gi\u00fap ph\u00e1t tri\u1ec3n DN nh\u1ecf v\u00e0 v\u1eeba, tr\u1eeb: C\u00e1c DN \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng 1, h\u1ea1ng \u0111\u1eb7c bi\u1ec7t thu\u1ed9c c\u00e1c T\u1eadp \u0111o\u00e0n kinh t\u1ebf, DN l\u00e0 c\u00e1c c\u00f4ng ty t\u1ed5 ch\u1ee9c theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con m\u00e0 c\u00f4ng ty m\u1eb9 kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba n\u1eafm gi\u1eef tr\u00ean 50% v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty con.<\/FONT><\/FONT><\/P>

Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng n\u00eau r\u00f5, DN nh\u1ecf v\u00e0 v\u1eeba kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp DN t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n, x\u1ed5 s\u1ed1 ki\u1ebfn thi\u1ebft, thu nh\u1eadp t\u1eeb kinh doanh d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf thu nh\u1eadp \u0111\u1eb7c bi\u1ec7t v\u00e0 thu nh\u1eadp t\u1eeb kinh doanh c\u00e1c m\u1eb7t h\u00e0ng kh\u00f4ng khuy\u1ebfn kh\u00edch nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/FONT><\/P>

\u0110\u1ed3ng th\u1eddi, vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf nh\u01b0 quy \u0111\u1ecbnh n\u00eau tr\u00ean ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi DN th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo k\u00ea khai.<\/FONT><\/P>

S\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n l\u00e0 s\u1ed1 thu\u1ebf t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd<\/FONT><\/STRONG><\/P>

S\u1ed1 thu\u1ebf thu nh\u1eadp DN \u0111\u01b0\u1ee3c gia h\u1ea1n l\u00e0 s\u1ed1 thu\u1ebf t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd, s\u1ed1 thu\u1ebf theo quy\u1ebft to\u00e1n n\u0103m 2011, bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf n\u0103m 2010 chuy\u1ec3n sang n\u1ed9p v\u00e0o n\u0103m 2011 theo quy  \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp DN.<\/FONT><\/P>

Tr\u01b0\u1eddng h\u1ee3p DN c\u00f3 nhi\u1ec1u ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng th\u00ec thu\u1ebf thu nh\u1eadp DN \u0111\u01b0\u1ee3c gia h\u1ea1n kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf t\u00ednh tr\u00ean ph\u1ea7n thu nh\u1eadp  t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, ch\u1ee9ng kho\u00e1n, 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 v\u00e0 thu nh\u1eadp t\u1eeb kinh doanh c\u00e1c m\u1eb7t h\u00e0ng kh\u00f4ng khuy\u1ebfn kh\u00edch nh\u1eadp kh\u1ea9u.<\/FONT><\/P>

Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf<\/FONT><\/STRONG><\/P>

Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp DN \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf t\u00ednh t\u1ea1m n\u1ed9p c\u1ee7a t\u1eebng qu\u00fd n\u0103m 2011 nh\u01b0 sau:<\/FONT><\/P><\/FONT><\/STRONG>

<\/FONT><\/STRONG><\/P>

Qu\u00fd <\/FONT><\/STRONG><\/P><\/TD>

Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf<\/FONT><\/STRONG><\/P><\/TD><\/TR>

I\/2011<\/FONT><\/P><\/TD>

Kh\u00f4ng qu\u00e1 ng\u00e0y 30\/4\/2012<\/FONT><\/P><\/TD><\/TR>

II\/2011<\/FONT><\/P><\/TD>

Kh\u00f4ng qu\u00e1 ng\u00e0y 30\/7\/2012<\/FONT><\/P><\/TD><\/TR>

III\/2011<\/FONT><\/P><\/TD>

Kh\u00f4ng qu\u00e1 ng\u00e0y 30\/10\/2012<\/FONT><\/P><\/TD><\/TR>

IV\/2011<\/FONT><\/P><\/TD>

Kh\u00f4ng qu\u00e1 ng\u00e0y 31\/3\/2013 (bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo Quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a n\u0103m 2011)<\/FONT><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh n\u00eau tr\u00ean l\u00e0 c\u00e1c ng\u00e0y ngh\u1ec9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo. <\/FONT><\/P>

Vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp DN c\u1ee7a DN nh\u1ecf v\u00e0 v\u1eeba l\u00e0 nh\u1eb1m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n kinh t\u1ebf n\u0103m 2011.<\/FONT><\/P>

<\/FONT><\/STRONG>Theo Chinhphu.vn<\/FONT><\/EM><\/SPAN><\/P><\/p>\n","protected":false},"excerpt":{"rendered":"

Theo Quy\u1ebft \u0111\u1ecbnh 21\/2011\/Q\u0110-TTg v\u1eeba \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh, doanh nghi\u1ec7p (DN) nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf trong th\u1eddi gian 1 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ebfn 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 s\u1ed1 thu\u1ebf thu nh\u1eadp DN ph\u1ea3i n\u1ed9p n\u0103m 2011.Doanh nghi\u1ec7p nh\u1ecf v\u00e0 […]<\/p>\n","protected":false},"author":2,"featured_media":18557,"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\/18564"}],"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=18564"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/18564\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/18557"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}