{"id":18947,"date":"2011-09-06T16:15:33","date_gmt":"2011-09-06T16:15:33","guid":{"rendered":""},"modified":"2011-09-06T16:15:33","modified_gmt":"2011-09-06T16:15:33","slug":"uu-dai-thue-thu-nhap-doanh-nghiep-doi-voi-doanh-nghiep-niem-yet-lan-dau-giai-doan-2004-2006","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=18947","title":{"rendered":"\u01afu \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ni\u00eam y\u1ebft l\u1ea7n \u0111\u1ea7u giai \u0111o\u1ea1n 2004-2006"},"content":{"rendered":"

T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, th\u1eddi gian qua, c\u01a1 quan n\u00e0y \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u \u00fd ki\u1ebfn v\u01b0\u1edbng m\u1eafc t\u1eeb c\u00e1c c\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n l\u1ea7n \u0111\u1ea7u giai \u0111o\u1ea1n 2004-2006.<\/STRONG>
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M\u1edbi \u0111\u00e2y, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 nh\u01b0 sau: C\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n l\u1ea7n \u0111\u1ea7u giai \u0111o\u1ea1n t\u1eeb n\u0103m 2004 – 2006, k\u1ec3 t\u1eeb n\u0103m ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n \u0111\u1ebfn n\u0103m 2008 (n\u0103m t\u00e0i ch\u00ednh) doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m thu\u1ebf TNDN do c\u00f3 ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft l\u1ea7n \u0111\u1ea7u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 11924 TC\/CST, C\u00f4ng v\u0103n s\u1ed1 10997\/BTC-CST c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh: Doanh nghi\u1ec7p h\u1ebft th\u1eddi gian mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN, doanh nghi\u1ec7p m\u1edbi k\u00ea khai gi\u1ea3m 50% thu\u1ebf TNDN do ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n; doanh nghi\u1ec7p h\u1ebft th\u1eddi gian mi\u1ec5n thu\u1ebf TNDN, \u0111ang trong th\u1eddi gian gi\u1ea3m thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN, doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai \u0111\u1ed3ng th\u1eddi gi\u1ea3m 50% thu\u1ebf TNDN do ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n v\u00e0 quy \u0111\u1ed5i th\u00e0nh n\u0103m mi\u1ec5n thu\u1ebf TNDN th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u1ee7 2 n\u0103m gi\u1ea3m 50% thu\u1ebf TNDN do ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n l\u1ea7n \u0111\u1ea7u.<\/FONT><\/P>

Tr\u01b0\u1eddng h\u1ee3p n\u0103m t\u00e0i ch\u00ednh 2008 l\u00e0 n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai \u01b0u \u0111\u00e3i gi\u1ea3m 50% thu\u1ebf TNDN do ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n l\u1ea7n \u0111\u1ea7u th\u00ec doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m 50% thu\u1ebf TNDN m\u1ed9t n\u0103m c\u00f2n l\u1ea1i v\u00e0o n\u0103m 2009.<\/FONT><\/P>

Th\u1eddi gian \u01b0u \u0111\u00e3i gi\u1ea3m 50% thu\u1ebf TNDN do ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n l\u1ea7n \u0111\u1ea7u th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc t\u00ednh li\u00ean t\u1ee5c. <\/FONT><\/P>

C\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1eeb n\u0103m 2008 tr\u1edf v\u1ec1 tr\u01b0\u1edbc, doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai \u01b0u \u0111\u00e3i gi\u1ea3m 50% thu\u1ebf TNDN do ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean m\u00e0 c\u1ee5c thu\u1ebf \u0111\u00e3 thanh tra, ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m 50% thu\u1ebf TNDN do ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n truy thu thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u00ec nay y\u00eau c\u1ea7u c\u1ee5c Thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i, ch\u1ea5p nh\u1eadn theo n\u0103m doanh nghi\u1ec7p t\u1ef1 k\u00ea khai h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m thu\u1ebf TNDN do c\u00f3 ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft l\u1ea7n \u0111\u1ea7u \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc x\u1eed l\u00fd th\u1ed1ng nh\u1ea5t. <\/FONT><\/P>

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n l\u1ea7n \u0111\u1ea7u giai \u0111o\u1ea1n t\u1eeb n\u0103m 2004-2006, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n \u0111\u1ebfn h\u1ebft n\u0103m 2008, doanh nghi\u1ec7p \u0111ang trong th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n, gi\u1ea3m thu\u1ebf TNDN theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf TNDN, nh\u01b0ng n\u1ebfu \u0111\u1ebfn n\u0103m 2008 doanh nghi\u1ec7p v\u1eabn ch\u01b0a k\u00ea khai h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m 50% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p do c\u00f3 ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft l\u1ea7n \u0111\u1ea7u th\u00ec t\u1eeb n\u0103m 2009 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf TNDN s\u1eeda \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2009, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i gi\u1ea3m 50% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u00f3 ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft l\u1ea7n \u0111\u1ea7u giai \u0111o\u1ea1n 2004 – 2006.

                                                                         Theo T\u00e0i ch\u00ednh \u0111i\u1ec7n t\u1eed<\/EM><\/STRONG><\/FONT><\/P><\/SPAN><\/p>\n","protected":false},"excerpt":{"rendered":"

T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, th\u1eddi gian qua, c\u01a1 quan n\u00e0y \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c nhi\u1ec1u \u00fd ki\u1ebfn v\u01b0\u1edbng m\u1eafc t\u1eeb c\u00e1c c\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ni\u00eam y\u1ebft ch\u1ee9ng kho\u00e1n l\u1ea7n \u0111\u1ea7u giai \u0111o\u1ea1n 2004-2006. M\u1edbi \u0111\u00e2y, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn […]<\/p>\n","protected":false},"author":2,"featured_media":11782,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[68],"tags":[],"_links":{"self":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/18947"}],"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=18947"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/18947\/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=18947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}