{"id":18674,"date":"2011-05-13T09:16:37","date_gmt":"2011-05-13T09:16:37","guid":{"rendered":""},"modified":"2011-05-13T09:16:37","modified_gmt":"2011-05-13T09:16:37","slug":"thong-tu-huong-dan-thuc-hien-quyet-dinh-so-212011qd-ttg","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=18674","title":{"rendered":"Th\u00f4ng t\u01b0 H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 21\/2011\/Q\u0110-TTg"},"content":{"rendered":"

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

___________<\/FONT><\/P>

S\u1ed1 52<\/B>\/2011\/TT-BTC<\/FONT><\/P>

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

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

__________________________<\/FONT><\/P>

H\u00e0 N\u1ed9i, ng\u00e0y  22 th\u00e1ng 4 n\u0103m 2011<\/I><\/FONT><\/P><\/TD><\/TR><\/TBODY><\/TABLE>

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TH\u00d4NG T\u01af<\/SPAN><\/B><\/FONT><\/P>

H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 21\/2011\/Q\u0110-TTg <\/SPAN><\/B><\/FONT><\/P>

ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2011 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 <\/SPAN><\/B><\/FONT><\/P>

v\u1ec1 vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p <\/SPAN><\/B><\/FONT><\/P>

nh\u1ecf v\u00e0 v\u1eeba nh\u1eb1m th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n, g\u00f3p ph\u1ea7n th\u00fac \u0111\u1ea9y <\/SPAN><\/B><\/FONT><\/P>

ph\u00e1t tri\u1ec3n kinh t\u1ebf n\u0103m 2011<\/SPAN><\/B><\/FONT><\/P>

_______________________<\/FONT><\/B><\/SPAN><\/P>

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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;<\/SPAN><\/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;<\/SPAN><\/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;<\/SPAN><\/FONT><\/P>

C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 21\/2011\/Q\u0110-TTg ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2011 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 c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba 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;<\/SPAN><\/FONT><\/P>

B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba nh\u01b0 sau:<\/SPAN><\/FONT><\/P>

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

1. Gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong th\u1eddi gian m\u1ed9t n\u0103m 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 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p n\u0103m 2011 c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, bao g\u1ed3m c\u1ea3 h\u1ee3p t\u00e1c x\u00e3 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba).<\/SPAN><\/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 doanh nghi\u1ec7p \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. <\/SPAN><\/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 2011 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 2010 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 2011 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 2011 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.<\/SPAN><\/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 2010 t\u1ea1i doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u00e0nh l\u1eadp m\u1edbi t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2011 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 2011 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 2011 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). <\/SPAN><\/FONT><\/P>

2. 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 1 \u0110i\u1ec1u n\u00e0y kh\u00f4ng bao g\u1ed3m: <\/SPAN><\/FONT><\/P>

– D<\/FONT><\/SPAN>oanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng 1 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1 23\/2005\/TTLT-BL\u0110TBXH-BTC ng\u00e0y 31 th\u00e1ng 8 n\u0103m 2005 c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn x\u1ebfp h\u1ea1ng v\u00e0 x\u1ebfp l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean chuy\u00ean tr\u00e1ch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, t\u1ed5ng gi\u00e1m \u0111\u1ed1c, gi\u00e1m \u0111\u1ed1c, ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c, ph\u00f3 gi\u00e1m \u0111\u1ed1c, k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc.<\/FONT><\/SPAN><\/SPAN><\/FONT><\/P>

– Doanh nghi\u1ec7p h\u1ea1ng \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 185\/TTg ng\u00e0y 28 th\u00e1ng 3 n\u0103m 1996 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v<\/FONT><\/SPAN><\/SPAN>\u1ec1 doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc h\u1ea1ng \u0111\u1eb7c bi\u1ec7t<\/FONT> <\/FONT><\/I><\/SPAN>v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 186\/TTg ng\u00e0y 28 th\u00e1ng 3 n\u0103m 1996 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc h\u1ea1ng \u0111\u1eb7c bi\u1ec7t.<\/FONT><\/SPAN><\/SPAN><\/FONT><\/P>

– D<\/FONT><\/SPAN>oanh nghi\u1ec7p 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><\/SPAN><\/SPAN><\/FONT><\/P>

3. Vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \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.<\/SPAN><\/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><\/B><\/P>

1. S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p n\u0103m 2011 c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh h\u00e0ng qu\u00fd v\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch cao h\u01a1n khi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2011.<\/SPAN><\/FONT><\/P>

S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1ea1i kho\u1ea3n n\u00e0y 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, 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 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 theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 <\/FONT><\/SPAN>1380\/Q\u0110-BCT ng\u00e0y 25 th\u00e1ng 3 n\u0103m 2011 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng th\u01b0\u01a1ng v\u1ec1 vi\u1ec7c ban h\u00e0nh danh m\u1ee5c c\u00e1c m\u1eb7t h\u00e0ng kh\u00f4ng khuy\u1ebfn kh\u00edch nh\u1eadp kh\u1ea9u<\/FONT><\/SPAN><\/SPAN>. <\/FONT><\/SPAN><\/FONT><\/P>

2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf trong 3 th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i 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 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 (Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2010\/Q\u0110-TTg) th\u00ec s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n trong n\u0103m 2011 bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u0103m 2010 m\u00e0 \u0111\u1ebfn h\u1ea1n n\u1ed9p v\u00e0o n\u0103m 2011 (bao g\u1ed3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh n\u1ed9p c\u1ee7a Qu\u00fd IV n\u0103m 2010 v\u00e0 s\u1ed1 thu\u1ebf ch\u00eanh l\u1ec7ch cao h\u01a1n khi quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2010). <\/SPAN><\/FONT><\/P>

S\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u0103m 2010 \u0111\u1ebfn h\u1ea1n n\u1ed9p v\u00e0o n\u0103m 2011 \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c gia h\u1ea1n n\u0103m 2011 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, 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 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 (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 <\/FONT><\/SPAN>1380\/Q\u0110-BCT c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng th\u01b0\u01a1ng.<\/FONT><\/SPAN><\/SPAN> <\/FONT><\/SPAN><\/FONT><\/P>

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p s\u1ed1 t\u1ea1m t\u00ednh qu\u00fd IV n\u0103m 2010 v\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch cao h\u01a1n khi quy\u1ebft to\u00e1n n\u0103m 2010 v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2010\/Q\u0110-TTg th\u00ec kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/SPAN><\/FONT><\/P>

3. <\/FONT><\/SPAN>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf v\u1eeba c\u00f3 thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ec3 k\u00ea khai n\u1ed9p thu\u1ebf ri\u00eang. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh ho\u1eb7c s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy\u1ebft to\u00e1n c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c gia h\u1ea1n x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 gi\u1eefa t\u1ed5ng 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 th\u1ef1c hi\u1ec7n c\u1ee7a doanh nghi\u1ec7p.<\/FONT><\/SPAN><\/FONT><\/P>

Tr\u01b0\u1eddng h\u1ee3p ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf b\u1ecb l\u1ed7, ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf c\u00f3 thu nh\u1eadp (ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u00f3 thu nh\u1eadp do doanh nghi\u1ec7p t\u1ef1 l\u1ef1a ch\u1ecdn. \u0110\u1ed1i v\u1edbi ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i th\u1ef1c hi\u1ec7n nh\u01b0 sau: n\u1ebfu ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i l\u00e0 thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y; n\u1ebfu ph\u1ea7n thu nh\u1eadp c\u00f2n l\u1ea1i l\u00e0 thu nh\u1eadp c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf cho ph\u1ea7n thu nh\u1eadp n\u00e0y. <\/SPAN><\/FONT><\/P>

\u0110i\u1ec1u 3. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/SPAN><\/B><\/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 2011 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 m\u1ed9t n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2011 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 sau:<\/FONT><\/SPAN><\/P>

1. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf t\u00ednh t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd I n\u0103m 2011 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 4 n\u0103m 2012.<\/FONT><\/SPAN><\/P>

2. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf t\u00ednh t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd II n\u0103m 2011 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 7 n\u0103m 2012.<\/FONT><\/SPAN><\/P>

3. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf t\u00ednh t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd III n\u0103m 2011 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t \u0111\u1ebfn ng\u00e0y 30 th\u00e1ng 10 n\u0103m 2012.<\/SPAN><\/FONT><\/P>

4. Th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf t\u00ednh t\u1ea1m n\u1ed9p c\u1ee7a qu\u00fd IV n\u0103m 2011 v\u00e0 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo Quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a n\u0103m 2011 kh\u00f4ng qu\u00e1 ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2013. <\/SPAN><\/FONT><\/P>

5. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 s\u1ed1 thu\u1ebf n\u0103m 2010 \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2010\/Q\u0110-TTg m\u00e0 \u0111\u1ebfn h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0o n\u0103m 2011 th\u00ec s\u1ed1 thu\u1ebf n\u00e0y ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi gian n\u1ed9p thu\u1ebf th\u00eam 09 th\u00e1ng <\/SPAN>cho \u0111\u1ee7 m\u1ed9t n\u0103m, 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. <\/SPAN><\/SPAN><\/FONT><\/P>

6. Tr\u01b0\u1eddng h\u1ee3p ng\u00e0y n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3, 4 v\u00e0 5 \u0110i\u1ec1u n\u00e0y 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 v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo. <\/SPAN><\/FONT><\/P>

7. Tr\u01b0\u1eddng h\u1ee3p <\/FONT><\/SPAN>doanh nghi\u1ec7p \u00e1p d\u1ee5ng k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec vi\u1ec7c gia h\u1ea1n n\u1ed9p thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf t\u1ea1m t\u00ednh n\u1ed9p c\u1ee7a c\u00e1c qu\u00fd c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf m\u00e0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0o n\u0103m 2011. <\/FONT><\/SPAN><\/FONT><\/P>

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

1. \u0110\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh n\u0103m 2011, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n l\u1eadp v\u00e0 g\u1eedi 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 2011 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, t\u1ea1i d\u00f2ng cam k\u1ebft trong t\u1edd khai ghi b\u1ed5 sung n\u1ed9i dung th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n.<\/FONT><\/SPAN><\/P>

2. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba <\/FONT><\/SPAN>c\u00f3 <\/FONT>s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf n\u0103m 2010 theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 12\/2010\/Q\u0110-TTg m\u00e0 \u0111\u1ebfn h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0o n\u0103m 2011 nay ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n l\u1eadp t\u1edd khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m t\u00ednh qu\u00fd IV n\u0103m 2010 v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2010 \u0111\u1ec3 thay th\u1ebf cho c\u00e1c t\u1edd khai \u0111\u00e3 n\u1ed9p, trong \u0111\u00f3 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 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/FONT><\/SPAN><\/SPAN><\/P>

3. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c theo m\u00f4 h\u00ecnh c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con, \u0111\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y c\u1ea7n b\u1ed5 sung th\u00eam h\u1ed3 s\u01a1 \u0111\u1ec3 th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c m\u1ed1i quan h\u1ec7 m\u1eb9 – con v\u00e0 t\u1ef7 l\u1ec7 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a c\u00f4ng ty con do c\u00f4ng ty m\u1eb9 n\u1eafm gi\u1eef nh\u01b0: Gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a c\u00f4ng ty con (b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a doanh nghi\u1ec7p) ho\u1eb7c \u0110i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty m\u1eb9 (b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a doanh nghi\u1ec7p) ho\u1eb7c \u0110i\u1ec1u l\u1ec7 c\u1ee7a c\u00f4ng ty con (b\u1ea3n sao c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a doanh nghi\u1ec7p). <\/FONT><\/SPAN><\/P>

4. 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><\/B><\/P>

1.<\/FONT> <\/FONT><\/B><\/SPAN>Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 06 th\u00e1ng 6 n\u0103m 2011. Vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2011 c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n k\u1ec3 t\u1eeb ng\u00e0y Quy\u1ebft \u0111\u1ecbnh s\u1ed1 21\/2011\/Q\u0110-TTg ng\u00e0y 06 th\u00e1ng 04 n\u0103m 2011 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 c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba nh\u1eb1m ti\u1ebfp t\u1ee5c 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 2011c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/FONT><\/SPAN><\/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.\/.<\/SPAN><\/FONT><\/P>

<\/FONT> <\/P>

N\u01a1i nh\u1eadn:<\/SPAN><\/I><\/B><\/FONT>
\n

– 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, <\/FONT><\/SPAN><\/P>

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).<\/SPAN><\/FONT><\/P><\/TD>

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

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

(\u0110\u00e3 k\u00fd)

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/SPAN><\/B><\/FONT><\/P><\/FONT><\/I><\/FONT><\/H3><\/TD><\/TR><\/TBODY><\/TABLE><\/SPAN><\/FONT><\/SPAN><\/p>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH___________S\u1ed1 52\/2011\/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 4 n\u0103m 2011 TH\u00d4NG T\u01afH\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh s\u1ed1 21\/2011\/Q\u0110-TTg ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2011 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 c\u1ee7a […]<\/p>\n","protected":false},"author":2,"featured_media":18664,"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\/18674"}],"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=18674"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/18674\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/18664"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}