{"id":19653,"date":"2012-05-31T15:18:38","date_gmt":"2012-05-31T15:18:38","guid":{"rendered":""},"modified":"2012-05-31T15:18:38","modified_gmt":"2012-05-31T15:18:38","slug":"thong-tu-so-832012tt-btc-cua-bo-tai-chinh-","status":"publish","type":"post","link":"https:\/\/dntieubieuna.vn\/?p=19653","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 83\/2012\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh :"},"content":{"rendered":"<p><H1><SPAN style=\"FONT-SIZE: 13px; FONT-WEIGHT: bold\"><TABLE class=doc_detail_table><TBODY><TR><TD><H1><SPAN style=\"FONT-SIZE: 13px; FONT-WEIGHT: bold\"><FONT size=3>Th\u00f4ng t\u01b0 s\u1ed1 83\/2012\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh : H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n, gi\u1ea3m, gia h\u1ea1n m\u1ed9t s\u1ed1 kho\u1ea3n thu Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo Ngh\u1ecb quy\u1ebft s\u1ed1 13\/NQ-CP ng\u00e0y 10\/5\/2012 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t kinh doanh, h\u1ed7 tr\u1ee3 th\u1ecb tr\u01b0\u1eddng.<\/FONT><\/SPAN><\/H1><BR><STYLE>v&#92;:*         { behavior: url(#default#VML) }<br \/>o&#92;:*         { behavior: url(#default#VML) }<br \/>.shape       { behavior: url(#default#VML) }<\/STYLE><br \/>\n<DIV align=center><TABLE style=\"WIDTH: 100%; BORDER-COLLAPSE: collapse\" id=table8 class=MsoNormalTable border=0 cellPadding=0 width=620><TBODY><TR style=\"HEIGHT: 56.8pt\"><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" vAlign=top width=226><P class=MsoNormal align=center><B><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>B\u1ed8 T\u00c0I CH\u00cdNH<\/FONT><\/SPAN><\/B><\/P><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><FONT size=2 face=Arial><SUP><SPAN lang=IT>______<\/SPAN><\/SUP><\/FONT><\/P><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>S\u1ed1: <B>83<\/B>\/2012\/TT-BTC<\/FONT><\/SPAN><\/P><\/TD><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 60%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" vAlign=top width=394><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><FONT size=2 face=Arial><B>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/B><\/FONT><\/P><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><FONT size=2 face=Arial><B>\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<\/B><\/FONT><\/P><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><FONT size=2 face=Arial><SUP>______________________________________<\/SUP><\/FONT><\/P><H1 style=\"PAGE-BREAK-AFTER: auto; TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" align=center><I><SPAN style=\"FONT-FAMILY: Arial; FONT-WEIGHT: 400\" lang=SV><FONT size=2>H\u00e0 N\u1ed9i, ng\u00e0y 23 th\u00e1ng 5&nbsp; n\u0103m 2012.<\/FONT><\/SPAN><\/I><\/H1><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><B><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>TH\u00d4NG T\u01af<\/FONT><\/SPAN><\/B><\/P><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><B><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n, gi\u1ea3m, gia h\u1ea1n m\u1ed9t s\u1ed1 kho\u1ea3n thu Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo Ngh\u1ecb quy\u1ebft s\u1ed1 13\/NQ-CP ng\u00e0y 10\/5\/2012 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t kinh doanh, h\u1ed7 tr\u1ee3 th\u1ecb tr\u01b0\u1eddng<\/FONT><\/SPAN><\/B><\/P><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>______________________<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008;<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p s\u1ed1 14\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008;<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006;<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px; BACKGROUND: rgb(249,250,252); -moz-background-clip: border; -moz-background-inline-policy: continuous; -moz-background-origin: padding\"><FONT face=Arial><SPAN style=\"COLOR: black\" lang=SV><FONT size=2>C\u0103n c\u1ee9 Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc s\u1ed1 01\/2002\/QH11 ng\u00e0y 16 th\u00e1ng 12 n\u0103m 2002;<\/FONT><\/SPAN><\/FONT><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27\/11\/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><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft s\u1ed1 13\/NQ-CP ng\u00e0y 10 th\u00e1ng 5 n\u0103m 2012 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t kinh doanh, h\u1ed7 tr\u1ee3 th\u1ecb tr\u01b0\u1eddng nh\u01b0 sau:<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>\u0110i\u1ec1u 1. Gia h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/FONT><\/SPAN><\/B><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>1.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2> Gia h\u1ea1n 06 th\u00e1ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) <\/FONT><SPAN style=\"COLOR: black\"><FONT size=2>c\u1ee7a th\u00e1ng 4, th\u00e1ng 5, th\u00e1ng 6 n\u0103m 2012 (kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u) \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y:<\/FONT><\/SPAN><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=SV><FONT size=2>a) Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, <\/FONT><\/SPAN><FONT size=2 face=Arial><SPAN lang=SV>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 style=\"COLOR: black\">, <\/SPAN>kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kinh doanh trong c\u00e1c l\u0129nh v\u1ef1c: x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 d<\/SPAN><\/FONT><SPAN style=\"FONT-FAMILY: Times New Roman\" lang=SV><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>oanh nghi\u1ec7p \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, T\u1ed5ng c\u00f4ng ty.<\/FONT><\/SPAN><\/SPAN><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=SV><FONT size=2>b) D<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>oanh nghi\u1ec7p trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn: n\u00f4ng s\u1ea3n, l\u00e2m s\u1ea3n, thu\u1ef7 s\u1ea3n, d\u1ec7t may, da gi\u00e0y, linh ki\u1ec7n \u0111i\u1ec7n t\u1eed; x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh h\u1ea1 t\u1ea7ng kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i c\u00f3 s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng &nbsp;(sau \u0111\u00e2y g\u1ecdi chung l\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng).<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>2.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2> Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng c\u00e1c 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\/6\/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><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>a) S\u1ed1 v\u1ed1n l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba l\u00e0 t\u1ed5ng ngu\u1ed3n 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 2011 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 2012 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 l\u00e0 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><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>b) S\u1ed1 lao \u0111\u1ed9ng b\u00ecnh qu\u00e2n n\u0103m l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (bao g\u1ed3m c\u1ea3 s\u1ed1 lao \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh v\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c) l\u00e0 s\u1ed1 lao \u0111\u1ed9ng m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n trong n\u0103m 2011, kh\u00f4ng k\u1ec3 lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n d\u01b0\u1edbi 3 th\u00e1ng. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>S\u1ed1 lao \u0111\u1ed9ng s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n n\u0103m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 40\/2009\/TT-BL\u0110TBXH ng\u00e0y 03 th\u00e1ng 12 n\u0103m 2009 c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng &#8211; Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh s\u1ed1 lao \u0111\u1ed9ng s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 108\/2006\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 9 n\u0103m 2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 01\/01\/2012 th\u00ec t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng, kh\u00f4ng k\u1ec3 lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n d\u01b0\u1edbi 3 th\u00e1ng, \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 30\/4\/2012 (n\u1ebfu th\u00e0nh l\u1eadp tr\u01b0\u1edbc th\u00e1ng 5\/2012), \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 31\/5\/2012 (n\u1ebfu th\u00e0nh l\u1eadp tr\u01b0\u1edbc th\u00e1ng 6\/2012), \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 30\/6\/2012 (n\u1ebfu th\u00e0nh l\u1eadp tr\u01b0\u1edbc th\u00e1ng 7\/2012).<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>c) \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh nhi\u1ec1u ng\u00e0nh ngh\u1ec1 th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ti\u00eau ch\u00ed v\u1ed1n ho\u1eb7c lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 56\/2009\/N\u0110-CP \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o ng\u00e0nh ngh\u1ec1 kinh doanh ch\u00ednh ghi trong gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u1ee7a doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p th\u00ec s\u1eed d\u1ee5ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p:<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>&#8211; S\u1ed1 lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c nhi\u1ec1u nh\u1ea5t trong t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong&nbsp; n\u0103m 2011.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>&#8211; Doanh thu cao nh\u1ea5t trong t\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p trong n\u0103m 2011.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng c\u00e1c ti\u00eau ch\u00ed n\u00eau tr\u00ean v\u1eabn kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba th\u00ec c\u0103n c\u1ee9 v\u00e0o ti\u00eau ch\u00ed v\u1ec1 v\u1ed1n ho\u1eb7c s\u1ed1 lao \u0111\u1ed9ng th\u1ea5p nh\u1ea5t c\u1ee7a ng\u00e0nh ngh\u1ec1 trong s\u1ed1 c\u00e1c ng\u00e0nh ngh\u1ec1 m\u00e0 th\u1ef1c t\u1ebf doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong n\u0103m 2011 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 56\/2009\/N\u0110-CP. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>d)Kh\u00f4ng \u00e1p d\u1ee5ng gia h\u1ea1n 06 th\u00e1ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf&nbsp; GTGT \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y:<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=Tenvb><FONT size=2 face=Arial><SPAN style=\"COLOR: windowtext; FONT-WEIGHT: normal\" lang=SV>d.1) Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kinh doanh trong c\u00e1c l\u0129nh v\u1ef1c: x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/SPAN><\/FONT><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=Tenvb><FONT size=2 face=Arial><SPAN style=\"COLOR: windowtext; FONT-WEIGHT: normal\" lang=SV>Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kinh doanh trong c\u00e1c l\u0129nh v\u1ef1c: x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c gia h\u1ea1n ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t th\u00ec s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh kh\u00e1c \u0111\u01b0\u1ee3c gia h\u1ea1n v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/SPAN><\/FONT><\/P><TABLE style=\"BORDER-COLLAPSE: collapse\" id=table1 class=MsoNormalTable border=0 cellPadding=0 width=\"100%\"><TBODY><TR><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 30%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" width=171><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\" lang=SV><FONT size=2>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c gia h\u1ea1n c\u1ee7a th\u00e1ng<\/FONT><\/SPAN><\/SPAN><\/P><\/TD><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" width=36><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>=<\/FONT><\/SPAN><\/SPAN><\/P><\/TD><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 30%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" width=152><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo T\u1edd khai c\u1ee7a th\u00e1ng \u0111\u01b0\u1ee3c gia h\u1ea1n<\/FONT><\/SPAN><\/SPAN><\/P><\/TD><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" width=46><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>x<\/FONT><\/SPAN><\/SPAN><\/P><\/TD><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 30%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" width=210><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Doanh thu ch\u1ecbu thu\u1ebf GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c gia h\u1ea1n trong th\u00e1ng<\/FONT><\/SPAN><\/SPAN><\/P><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><FONT size=2><SPAN style=\"FONT-FAMILY: Arial\">______________________<\/SPAN><\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>T\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT trong th\u00e1ng<\/FONT><\/SPAN><\/SPAN><\/P><\/TD><\/TR><\/TBODY><\/TABLE><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=Tenvb><FONT face=Arial><SPAN style=\"COLOR: windowtext; FONT-WEIGHT: normal\"><FONT size=2>d.2) <\/FONT><\/SPAN><SPAN style=\"COLOR: black; FONT-WEIGHT: normal\"><FONT size=2>D<\/FONT><\/SPAN><\/FONT><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial; COLOR: black; FONT-WEIGHT: normal\"><FONT size=2>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 &#8211; 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><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>d.3)<\/FONT><SPAN style=\"COLOR: black\"><FONT size=2> 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><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>\u1ec1 doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc h\u1ea1ng \u0111\u1eb7c bi\u1ec7t<\/FONT><I><FONT size=2> <\/FONT><\/I><\/SPAN><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>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><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>d.4) T\u1ed5 ch\u1ee9c kinh t\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p.<\/FONT><\/SPAN><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>3. <\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Doanh nghi\u1ec7p s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng (bao g\u1ed3m c\u1ea3 s\u1ed1 lao \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh v\u00e0 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c) trong c\u00e1c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y g\u1ed3m: <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>a) Doanh nghi\u1ec7p <SPAN>c\u00f3 t\u1ed5ng <\/SPAN>s\u1ed1 lao \u0111\u1ed9ng s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean b\u00ecnh qu\u00e2n n\u0103m 2011 tr\u00ean 300 ng\u01b0\u1eddi, kh\u00f4ng k\u1ec3 lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n d\u01b0\u1edbi 3 th\u00e1ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u00e0nh l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/01\/2012.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y 01\/01\/2012 th\u00ec t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng tr\u00ean 300 ng\u01b0\u1eddi, kh\u00f4ng k\u1ec3 lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng ng\u1eafn h\u1ea1n d\u01b0\u1edbi 3 th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y th\u00e0nh l\u1eadp \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 30\/4\/2012 (n\u1ebfu th\u00e0nh l\u1eadp tr\u01b0\u1edbc th\u00e1ng 5\/2012), \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 31\/5\/2012 (n\u1ebfu th\u00e0nh l\u1eadp tr\u01b0\u1edbc th\u00e1ng 6\/2012), \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m 30\/6\/2012 (n\u1ebfu th\u00e0nh l\u1eadp tr\u01b0\u1edbc th\u00e1ng 7\/2012).<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn: n\u00f4ng s\u1ea3n, l\u00e2m s\u1ea3n, th\u1ee7y s\u1ea3n, d\u1ec7t may, da gi\u00e0y, linh ki\u1ec7n \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam ban h\u00e0nh k\u00e8m theo 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.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh h\u1ea1 t\u1ea7ng kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y bao g\u1ed3m thi c\u00f4ng, x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t: nh\u00e0 m\u00e1y n\u01b0\u1edbc, nh\u00e0 m\u00e1y \u0111i\u1ec7n, c\u00f4ng tr\u00ecnh truy\u1ec1n t\u1ea3i, ph\u00e2n ph\u1ed1i \u0111i\u1ec7n; h\u1ec7 th\u1ed1ng c\u1ea5p tho\u00e1t n\u01b0\u1edbc; \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft; c\u1ea3ng h\u00e0ng kh\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng; s\u00e2n bay, nh\u00e0 ga, b\u1ebfn xe; x\u00e2y d\u1ef1ng tr\u01b0\u1eddng h\u1ecdc, b\u1ec7nh vi\u1ec7n, nh\u00e0 v\u0103n ho\u00e1, r\u1ea1p chi\u1ebfu phim, c\u01a1 s\u1edf bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, c\u01a1 s\u1edf t\u1eadp luy\u1ec7n, thi \u0111\u1ea5u th\u1ec3 thao; h\u1ec7 th\u1ed1ng x\u1eed l\u00fd n\u01b0\u1edbc th\u1ea3i, ch\u1ea5t th\u1ea3i r\u1eafn; c\u00f4ng tr\u00ecnh th\u00f4ng tin li\u00ean l\u1ea1c, c\u00f4ng tr\u00ecnh thu\u1ef7 l\u1ee3i ph\u1ee5c v\u1ee5 n\u00f4ng, l\u00e2m, ng\u01b0 nghi\u1ec7p. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh thu\u1ed9c l\u0129nh v\u1ef1c kh\u00f4ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gia h\u1ea1n x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/FONT><\/SPAN><\/P><TABLE style=\"BORDER-COLLAPSE: collapse\" id=table2 class=MsoNormalTable border=0 cellPadding=0 width=\"100%\"><TBODY><TR><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 30%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" width=171><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c gia h\u1ea1n c\u1ee7a th\u00e1ng<\/FONT><\/SPAN><\/SPAN><\/P><\/TD><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" width=36><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>=<\/FONT><\/SPAN><\/SPAN><\/P><\/TD><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 30%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" width=152><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo T\u1edd khai c\u1ee7a th\u00e1ng \u0111\u01b0\u1ee3c gia h\u1ea1n<\/FONT><\/SPAN><\/SPAN><\/P><\/TD><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 5%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" width=46><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>x<\/FONT><\/SPAN><\/SPAN><\/P><\/TD><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 30%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" width=210><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Doanh thu ch\u1ecbu thu\u1ebf GTGT c\u1ee7a l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c gia h\u1ea1n trong th\u00e1ng<\/FONT><\/SPAN><\/SPAN><\/P><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><FONT size=2><SPAN style=\"FONT-FAMILY: Arial\">_____________<\/SPAN><\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>T\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT trong th\u00e1ng<\/FONT><\/SPAN><\/SPAN><\/P><\/TD><\/TR><\/TBODY><\/TABLE><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>4. <\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba, doanh nghi\u1ec7p s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng \u1edf \u0111\u1ecba ph\u01b0\u01a1ng c\u1ea5p t\u1ec9nh kh\u00e1c n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh (kh\u00f4ng bao g\u1ed3m \u0111\u01a1n v\u1ecb c\u00f3 ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, b\u00e1n h\u00e0ng v\u00e3ng lai ngo\u1ea1i t\u1ec9nh khai thu\u1ebf GTGT t\u1ea1m t\u00ednh theo t\u1ef7 l\u1ec7 1%, 2% ) th\u1ef1c hi\u1ec7n khai thu\u1ebf GTGT ri\u00eang v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u1ee7a chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Tr\u01b0\u1eddng h\u1ee3p chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh thu\u1ed9c l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c gia h\u1ea1n th\u00ec kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Doanh nghi\u1ec7p l\u1eadp danh s\u00e1ch chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c (trong \u0111\u00f3 ghi r\u00f5 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 lao \u0111\u1ed9ng v\u00e0 l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1eebng chi nh\u00e1nh) v\u00e0 th\u00f4ng b\u00e1o danh s\u00e1ch cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c. Doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a danh s\u00e1ch Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>5.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2> C\u00e1c doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p T\u1edd khai thu\u1ebf GTGT th\u00e1ng 4, th\u00e1ng 5, th\u00e1ng 6 n\u0103m 2012 theo quy \u0111\u1ecbnh nh\u01b0ng ch\u01b0a ph\u1ea3i n\u1ed9p ngay s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p ph\u00e1t sinh tr\u00ean T\u1edd khai thu\u1ebf GTGT \u0111\u00e3 k\u00ea khai.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>&#8211; Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT th\u00e1ng 4 n\u0103m 2012 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/11\/2012.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>&#8211; Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT th\u00e1ng 5 n\u0103m 2012 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20\/12\/2012.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>&#8211; Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf GTGT th\u00e1ng 6 n\u0103m 2012 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 21\/01\/2013.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>6.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2> Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT, s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gia h\u1ea1n, k\u00ea khai v\u00e0o Ph\u1ee5 l\u1ee5c 1 (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 g\u1eedi c\u00f9ng T\u1edd khai thu\u1ebf GTGT c\u1ee7a th\u00e1ng \u0111\u01b0\u1ee3c gia h\u1ea1n.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p T\u1edd khai thu\u1ebf GTGT th\u00e1ng 4 n\u0103m 2012 nh\u01b0ng ch\u01b0a l\u1eadp Ph\u1ee5 l\u1ee5c 1 n\u00eau tr\u00ean th\u00ec l\u1eadp v\u00e0 g\u1eedi b\u1ed5 sung cho c\u01a1 quan thu\u1ebf. Trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, \u0111\u01a1n v\u1ecb kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>\u0110i\u1ec1u 2. Gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t<\/FONT><\/SPAN><\/B><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>1.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2> Gi\u1ea3m 50% ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2012 \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf, doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 \u0111ang \u0111\u01b0\u1ee3c<B> <\/B>nh\u00e0 n\u01b0\u1edbc cho thu\u00ea \u0111\u1ea5t tr\u1ea3 ti\u1ec1n thu\u00ea \u0111\u1ea5t h\u00e0ng n\u0103m m\u00e0 \u0111\u01a1n gi\u00e1 thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i<B> <\/B>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 121\/2010\/N\u0110-CP ng\u00e0y 03 ng\u00e0y 12 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7. C\u01a1 ch\u1ebf gi\u1ea3m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2093\/Q\u0110-TTg ng\u00e0y 23 th\u00e1ng 11 n\u0103m 2011 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>2.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2> \u0110i\u1ec1u ki\u1ec7n, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c v\u00e0 th\u1ea9m quy\u1ec1n gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 17969\/BTC-QLCS ng\u00e0y 30 th\u00e1ng 12 n\u0103m 2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Quy\u1ebft \u0111\u1ecbnh s\u1ed1 2093\/Q\u0110-TTg&nbsp; ng\u00e0y 23 th\u00e1ng 11 n\u0103m 2011 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>\u0110i\u1ec1u 3. Gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/FONT><\/SPAN><\/B><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>1.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2> Gia h\u1ea1n 09 th\u00e1ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2010 tr\u1edf v\u1ec1 tr\u01b0\u1edbc m\u00e0 \u0111\u1ebfn ng\u00e0y 10\/5\/2012 doanh nghi\u1ec7p ch\u01b0a n\u1ed9p Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u00e1c doanh nghi\u1ec7p:<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-RIGHT: 6px\" class=MsoBodyText2><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>a) Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba (<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial; COLOR: windowtext\"><FONT size=2>bao g\u1ed3m c\u1ea3 h\u1ee3p t\u00e1c<B> <\/B>x\u00e3)<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>, kh\u00f4ng bao g\u1ed3m doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba <\/FONT><\/SPAN><FONT size=2 face=Arial><SPAN style=\"COLOR: windowtext\">kinh doanh trong c\u00e1c l\u0129nh v\u1ef1c: x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 d<\/SPAN><\/FONT><SPAN style=\"FONT-FAMILY: Times New Roman; COLOR: windowtext\"><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>oanh nghi\u1ec7p \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, T\u1ed5ng c\u00f4ng ty.<\/FONT><\/SPAN><\/SPAN><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>b) D<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>oanh nghi\u1ec7p trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn<B>:<\/B> n\u00f4ng s\u1ea3n, l\u00e2m s\u1ea3n, thu\u1ef7 s\u1ea3n, d\u1ec7t may, da gi\u00e0y, linh ki\u1ec7n \u0111i\u1ec7n t\u1eed; x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh h\u1ea1 t\u1ea7ng kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i c\u00f3 s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>c) Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u01a1 kh\u00ed l\u00e0 t\u01b0 li\u1ec7u s\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y (bao g\u1ed3m c\u1ea3 v\u1eadn t\u1ea3i th\u1ee7y n\u1ed9i \u0111\u1ecba v\u00e0 v\u1eadn t\u1ea3i bi\u1ec3n), s\u1ea3n xu\u1ea5t th\u00e9p, xi m\u0103ng; doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba trong l\u0129nh v\u1ef1c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-RIGHT: 6px\" class=MsoBodyText2><SPAN style=\"FONT-FAMILY: Arial; COLOR: windowtext\"><FONT size=2>Kh\u00f4ng t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p trong th\u1eddi gian k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2012 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/9\/2012 \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u01b0a n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u00e1c doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o l\u1ea1i s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>Ng\u00e0y 01\/10\/2012, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>Tr\u01b0\u1edbc ng\u00e0y 01\/10\/2012, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a th\u1eddi k\u1ef3 gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y l\u1edbn h\u01a1n so v\u1edbi s\u1ed1 thu\u1ebf doanh nghi\u1ec7p t\u1ef1 k\u00ea khai ho\u1eb7c ch\u01b0a k\u00ea khai th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n t\u0103ng th\u00eam \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/09\/2012 v\u00e0 kh\u00f4ng t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y 01\/01\/2012 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/9\/2012. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>T\u1eeb ng\u00e0y 01\/10\/2012, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a th\u1eddi k\u1ef3 gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y l\u1edbn h\u01a1n so v\u1edbi s\u1ed1 thu\u1ebf doanh nghi\u1ec7p t\u1ef1 k\u00ea khai ho\u1eb7c ch\u01b0a k\u00ea khai th\u00ec kh\u00f4ng t\u00ednh ph\u1ea1t n\u1ed9p ch\u1eadm \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ph\u00e1t hi\u1ec7n t\u0103ng th\u00eam trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y 01\/01\/2012 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/9\/2012. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>2.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2> Gia h\u1ea1n 09 th\u00e1ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2011 m\u00e0 doanh nghi\u1ec7p ch\u01b0a n\u1ed9p Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u01a1 kh\u00ed l\u00e0 t\u01b0 li\u1ec7u s\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y (bao g\u1ed3m c\u1ea3 v\u1eadn t\u1ea3i th\u1ee7y n\u1ed9i \u0111\u1ecba v\u00e0 v\u1eadn t\u1ea3i bi\u1ec3n), s\u1ea3n xu\u1ea5t th\u00e9p, xi m\u0103ng (tr\u1eeb doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba kinh doanh trong l\u0129nh v\u1ef1c n\u00e0y); doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba trong l\u0129nh v\u1ef1c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-RIGHT: 6px\" class=MsoBodyText2><SPAN style=\"FONT-FAMILY: Arial; COLOR: windowtext\"><FONT size=2>Kh\u00f4ng&nbsp; t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p trong th\u1eddi gian k\u1ec3 t\u1eeb ng\u00e0y 01\/4\/2012 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2012 \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u01b0a n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a c\u00e1c doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p th\u00ec c\u01a1 quan thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o l\u1ea1i s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>Ng\u00e0y 02\/01\/2013, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>Tr\u01b0\u1edbc ng\u00e0y 01\/01\/2013, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a th\u1eddi k\u1ef3 gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y l\u1edbn h\u01a1n so v\u1edbi s\u1ed1 thu\u1ebf doanh nghi\u1ec7p t\u1ef1 k\u00ea khai ho\u1eb7c ch\u01b0a k\u00ea khai th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n t\u0103ng th\u00eam \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2012 v\u00e0 kh\u00f4ng t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y 01\/4\/2012 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2012. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>T\u1eeb ng\u00e0y 01\/01\/2013, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a th\u1eddi k\u1ef3 gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y l\u1edbn h\u01a1n so v\u1edbi s\u1ed1 thu\u1ebf doanh nghi\u1ec7p t\u1ef1 k\u00ea khai ho\u1eb7c ch\u01b0a k\u00ea khai th\u00ec kh\u00f4ng t\u00ednh ph\u1ea1t n\u1ed9p ch\u1eadm \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ph\u00e1t hi\u1ec7n t\u0103ng th\u00eam trong kho\u1ea3ng th\u1eddi gian t\u1eeb ng\u00e0y 01\/4\/2012 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2012. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>3.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2> 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 <SPAN style=\"COLOR: black\">v\u1eeba<\/SPAN> (tr\u1eeb doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba trong l\u0129nh v\u1ef1c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n); doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn: n\u00f4ng s\u1ea3n, l\u00e2m s\u1ea3n, thu\u1ef7 s\u1ea3n, d\u1ec7t may, da gi\u00e0y, linh ki\u1ec7n \u0111i\u1ec7n t\u1eed; x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh h\u1ea1 t\u1ea7ng kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i c\u00f3 s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n gia h\u1ea1n n\u1ed9p thu\u1ebf theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 21\/2011\/Q\u0110-TTg, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 54\/2011\/Q\u0110-TTg, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 04\/2012\/Q\u0110-TTg c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-RIGHT: 6px\" class=MsoBodyText2><B><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>4. <\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>C\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial; COLOR: windowtext\"><FONT size=2>theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 n\u00eau tr\u00ean n\u1ebfu \u0111ang b\u1ecb c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf do n\u1ee3 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>th\u00ec t\u1ea1m th\u1eddi ch\u01b0a th\u1ef1c hi\u1ec7n <\/FONT><SPAN><FONT size=2>c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf trong kho\u1ea3ng th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/FONT><\/SPAN><\/SPAN><SPAN style=\"FONT-FAMILY: Arial; COLOR: windowtext\"><FONT size=2>. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-RIGHT: 6px\" class=MsoBodyText2><B><SPAN style=\"FONT-FAMILY: Arial; COLOR: windowtext\"><FONT size=2>5.<\/FONT><\/SPAN><\/B><FONT size=2 face=Arial><SPAN style=\"COLOR: windowtext\"> Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba ho\u1ea1t \u0111\u1ed9ng kinh doanh trong c\u00e1c l\u0129nh v\u1ef1c: x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c); d<\/SPAN><\/FONT><SPAN style=\"FONT-FAMILY: Times New Roman; COLOR: windowtext\"><SPAN class=normalchar1><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>oanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u1ebfp h\u1ea1ng 1, h\u1ea1ng \u0111\u1eb7c bi\u1ec7t thu\u1ed9c T\u1eadp \u0111o\u00e0n kinh t\u1ebf, T\u1ed5ng c\u00f4ng ty; T\u1ed5 ch\u1ee9c kinh t\u1ebf l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p <\/FONT><\/SPAN><\/SPAN><\/SPAN><FONT size=2 face=Arial><SPAN style=\"COLOR: windowtext\">kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/SPAN><\/FONT><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\"><FONT size=2>D<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>oanh nghi\u1ec7p trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, gia c\u00f4ng, ch\u1ebf bi\u1ebfn<B>:<\/B> n\u00f4ng s\u1ea3n, l\u00e2m s\u1ea3n, thu\u1ef7 s\u1ea3n, d\u1ec7t may, da gi\u00e0y, linh ki\u1ec7n \u0111i\u1ec7n t\u1eed; x\u00e2y d\u1ef1ng c\u00e1c c\u00f4ng tr\u00ecnh h\u1ea1 t\u1ea7ng kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i c\u00f3 s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng; doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u01a1 kh\u00ed l\u00e0 t\u01b0 li\u1ec7u s\u1ea3n xu\u1ea5t, v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y (bao g\u1ed3m c\u1ea3 v\u1eadn t\u1ea3i th\u1ee7y n\u1ed9i \u0111\u1ecba v\u00e0 v\u1eadn t\u1ea3i bi\u1ec3n), s\u1ea3n xu\u1ea5t th\u00e9p, xi m\u0103ng c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c (ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng kinh doanh trong c\u00e1c l\u0129nh v\u1ef1c: x\u1ed5 s\u1ed1, ch\u1ee9ng kho\u00e1n, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t) th\u00ec v\u1eabn \u0111\u01b0\u1ee3c gia h\u1ea1n \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ch\u01b0a n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>6. <\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 n\u1ed9p thu\u1ebf theo k\u00ea khai.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>7.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2> Doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y ph\u1ea3i l\u1eadp Ph\u1ee5 l\u1ee5c s\u1ed1 2 (ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh r\u00f5: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>\u0110i\u1ec1u 4. Mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i \u0111\u1ed1i v\u1edbi h\u1ed9 \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n v\u00e0 h\u1ed9 s\u1ea3n xu\u1ea5t mu\u1ed1i<\/FONT><\/SPAN><\/B><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>Mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i n\u0103m 2012 \u0111\u1ed1i v\u1edbi h\u1ed9 \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf m\u00f4n b\u00e0i n\u0103m 2012 th\u00ec \u0111\u01b0\u1ee3c Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>\u0110\u1ed1i v\u1edbi h\u1ed9 s\u1ea3n xu\u1ea5t mu\u1ed1i ti\u1ebfp t\u1ee5c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3 Th\u00f4ng t\u01b0 s\u1ed1 42\/2003\/TT-BTC h\u01b0\u1edbng d\u1eabn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Th\u00f4ng t\u01b0 s\u1ed1 96\/2002\/TT-BTC ng\u00e0y 24\/10\/2002 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>C\u0103n c\u1ee9 s\u1ed5 b\u1ed9 thu\u1ebf m\u00f4n b\u00e0i n\u0103m 2012 \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t, tr\u01b0\u1edbc ng\u00e0y 10\/6\/2012, Chi c\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n l\u1eadp danh s\u00e1ch v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n c\u1ee7a c\u00e1c h\u1ed9 \u0111\u00e1nh b\u1eaft h\u1ea3i s\u1ea3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i n\u0103m 2012 do Chi c\u1ee5c qu\u1ea3n l\u00fd thu thu\u1ebf, b\u00e1o c\u00e1o U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n; Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i n\u0103m 2012 k\u00e8m theo danh s\u00e1ch c\u00e1c h\u1ed9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf m\u00f4n b\u00e0i n\u0103m 2012. Chi c\u1ee5c Thu\u1ebf<\/FONT><SPAN style=\"COLOR: black\"><FONT size=2>l\u1eadp danh s\u00e1ch c\u00e1c h\u1ed9 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo t\u1eebng \u0111\u1ecba b\u00e0n x\u00e3, ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f9ng c\u1ea5p l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba qua \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 tr\u01b0\u1edbc ng\u00e0y 15\/6\/2012.<\/FONT><\/SPAN><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=AMH><FONT size=2>C\u0103n c\u1ee9 danh s\u00e1ch mi\u1ec5n thu\u1ebf, ho\u00e0n thu\u1ebf m\u00f4n b\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>c\u01a1 quan thu\u1ebf quy\u1ebft \u0111\u1ecbnh, U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 th\u00f4ng b\u00e1o s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n \u0111\u1ebfn t\u1eebng h\u1ed9 n\u1ed9p thu\u1ebf v\u00e0 ni\u00eam y\u1ebft c\u00f4ng khai \u1edf n\u01a1i thu\u1eadn ti\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft. U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3 c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 thu\u1ebf m\u00f4n b\u00e0i \u0111\u00e3 n\u1ed9p n\u0103m 2012 cho t\u1eebng h\u1ed9 \u0111\u00e3 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 01\/7\/2012.<\/FONT><\/SPAN><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>\u0110i\u1ec1u 5. Gia h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t<\/FONT><\/SPAN><\/B><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>1.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2> \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>a) C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf l\u00e0 c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0ng \u0111\u1ebfn ng\u00e0y 10\/5\/2012 ch\u01b0a n\u1ed9p ho\u1eb7c ch\u01b0a n\u1ed9p \u0111\u1ee7 th\u00ec th\u1eddi gian gia h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ed1i \u0111a 12 th\u00e1ng theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y 10\/5\/2012.&nbsp; <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>T\u1ed5 ch\u1ee9c kinh t\u1ebf ph\u1ea3i ti\u1ebfp t\u1ee5c n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u00f9ng kho\u1ea3n ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>b) C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf <SPAN>l\u00e0 c\u00e1c ch\u1ee7 \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n <\/SPAN>c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u00e1t sinh sau ng\u00e0y 10\/5\/2012 \u0111\u1ebfn ng\u00e0y 31\/12\/2012 theo Th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf <\/FONT><SPAN><FONT size=2>ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec th\u1eddi gian gia h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t t\u1ed1i \u0111a 12 th\u00e1ng theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh.<\/FONT><\/SPAN><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>Kh\u00f4ng t\u00ednh ph\u1ea1t ch\u1eadm n\u1ed9p trong th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>2<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>. C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf kh\u00f3 kh\u0103n c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 v\u00e0 m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a kho\u1ea3n thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 h\u1ea1 t\u1ea7ng \u0111\u1ebfn thu ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng, sau khi c\u00f3 \u00fd ki\u1ebfn c\u1ee7a Th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p, U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh th\u1eddi gian gia h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee5 th\u1ec3 cho t\u1eebng d\u1ef1 \u00e1n ho\u1eb7c nh\u00f3m d\u1ef1 \u00e1n m\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 ch\u01b0a n\u1ed9p ho\u1eb7c ch\u01b0a n\u1ed9p \u0111\u1ee7 ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p, th\u1eddi gian gia h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 12 th\u00e1ng. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>3<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2> Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c v\u00e0 th\u1ea9m quy\u1ec1n gia h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0 sau:<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>a)<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2> T\u1ed5 ch\u1ee9c kinh t\u1ebf <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 Ngh\u1ecb quy\u1ebft s\u1ed1 13\/NQ-CP <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>trong \u0111\u00f3 b\u00e1o c\u00e1o r\u00f5 nh\u1eefng n\u1ed9i dung kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>g\u1eedi \u0111\u1ebfn <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>S\u1edf T\u00e0i ch\u00ednh <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2> k\u00e8m theo c\u00e1c h\u1ed3 s\u01a1 (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a \u0111\u01a1n v\u1ecb) c\u00f3 li\u00ean quan sau:<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>&#8211; Quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t \u0111\u1ec3 \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n c\u1ee7a c\u01a1 quan <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>N<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>h\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>&#8211; Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t gi\u00e1 \u0111\u1ea5t t\u00ednh thu ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ph\u1ea3i n\u1ed9p c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>&#8211; Th\u00f4ng b\u00e1o n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>&#8211; Nh\u1eefng t\u00e0i li\u1ec7u (b\u1ea3n ch\u1ee5p) b\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh v\u1ec1 kh\u00f3 kh\u0103n t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu c\u00f3).<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>b) S\u1edf T\u00e0i ch\u00ednh c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>T<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>rung \u01b0\u01a1ng, trong th\u1eddi h\u1ea1n 10 ng\u00e0y sau khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ph\u1ed1i h\u1ee3p v\u1edbi C\u1ee5c Thu\u1ebf th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t, l\u1eadp ph\u01b0\u01a1ng \u00e1n \u0111\u1ec1 ngh\u1ecb th\u1eddi h\u1ea1n gia h\u1ea1n c\u1ee5 th\u1ec3 tr\u00ecnh U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>c) U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh c\u0103n c\u1ee9 ph\u01b0\u01a1ng \u00e1n \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh v\u00e0 c\u01a1 quan thu\u1ebf xem x\u00e9t, b\u00e1o c\u00e1o Th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p.&nbsp; <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>d) Tr\u00ean c\u01a1 s\u1edf \u00fd ki\u1ebfn c\u1ee7a Th\u01b0\u1eddng tr\u1ef1c H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n c\u00f9ng c\u1ea5p, \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh c\u1ee5 th\u1ec3 vi\u1ec7c gia h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>\u0111) C\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n n\u1ed9p ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, C\u1ee5c Thu\u1ebf t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n.<\/FONT><\/SPAN><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>\u0110i\u1ec1u 6. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/FONT><\/SPAN><\/B><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-RIGHT: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>Th\u00f4ng<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>&nbsp;t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2> k\u00fd.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=VI><FONT size=2>C\u00e1c n\u1ed9i dung<\/FONT><\/SPAN><B><SPAN style=\"FONT-FAMILY: Arial; COLOR: blue\" lang=VI><FONT size=2> <\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=VI><FONT size=2>h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00e1c v\u0103n b\u1ea3n tr\u01b0\u1edbc \u0111\u00e2y<\/FONT><\/SPAN><B><SPAN style=\"FONT-FAMILY: Arial; COLOR: blue\" lang=VI><FONT size=2> <\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=AMH><FONT size=2>kh\u00f4ng ph\u00f9 h\u1ee3p <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=VI><FONT size=2>v\u1edbi <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=AMH><FONT size=2>h\u01b0\u1edbng d\u1eabn t\u1ea1i <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=VI><FONT size=2>Th\u00f4ng t\u01b0 n\u00e0y <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=AMH><FONT size=2>th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=VI><FONT size=2>. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=VI><FONT size=2>\u0110\u1ed1<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=AMH><FONT size=2>i v\u1edbi thu\u1ebf GTGT \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u c\u1ee7a thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 v\u00e0 v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial; COLOR: black\" lang=AMH><FONT size=2>\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 92\/2010\/TT-BTC ng\u00e0y 17\/6\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>\u0110i\u1ec1u 7. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/FONT><\/SPAN><\/B><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>1.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2> U\u1ef7 ban nh\u00e2n d\u00e2n <\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>c\u00e1c<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2> t\u1ec9nh<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=AMH><FONT size=2>, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2> ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. <\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>2.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2> C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed5 bi\u1ebfn, h\u01b0\u1edbng d\u1eabn c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n theo n\u1ed9i dung Th\u00f4ng t\u01b0 n\u00e0y.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2>3.<\/FONT><\/SPAN><\/B><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=2> T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=VI><FONT size=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 k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/FONT><\/SPAN><\/P><DIV align=center><TABLE style=\"WIDTH: 100%; BORDER-COLLAPSE: collapse\" id=table9 class=MsoNormalTable border=0 cellPadding=0 width=620><TBODY><TR style=\"HEIGHT: 56.8pt\"><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 60%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" vAlign=top width=226><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoNormal><FONT face=Arial><B><I><FONT style=\"FONT-SIZE: 9pt\">N\u01a1i nh\u1eadn:&nbsp;<\/FONT><\/I><\/B><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; V\u0103n ph\u00f2ng BC\u0110 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng trung \u01b0\u01a1ng;<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; To\u00e0 \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, <\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&nbsp; c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, U\u1ef7 ban nh\u00e2n d\u00e2n, <\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&nbsp; S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc <\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&nbsp; c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; C\u00f4ng b\u00e1o;<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; Website Ch\u00ednh ph\u1ee7;<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; Website B\u1ed9 T\u00e0i ch\u00ednh; Website T\u1ed5ng c\u1ee5c Thu\u1ebf;<\/SPAN><\/FONT><\/P><P style=\"MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoBodyTextIndent><FONT style=\"FONT-SIZE: 9pt\" face=Arial><SPAN lang=NL>&#8211; C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/SPAN><\/FONT><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 2px; MARGIN-BOTTOM: 2px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=NL><FONT style=\"FONT-SIZE: 9pt\">&#8211; L\u01b0u: VT, TCT (VT, CS).<\/FONT><\/SPAN><\/P><\/TD><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" vAlign=top width=394><P style=\"MARGIN-RIGHT: 0.45in\" class=MsoNormal align=center><B><SPAN style=\"FONT-FAMILY: Arial\" lang=NL><FONT size=2>KT. B\u1ed8 TR\u01af\u1edeNG<\/FONT><\/SPAN><\/B><\/P><P style=\"MARGIN-RIGHT: 0.45in\" class=MsoNormal align=center><B><SPAN style=\"FONT-FAMILY: Arial\" lang=NL><FONT size=2>TH\u1ee8 TR\u01af\u1edeNG<\/FONT><\/SPAN><\/B><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><FONT size=2 face=Arial><B>(\u0110\u00e3 k\u00fd)<\/B><\/FONT><\/P><P style=\"MARGIN-TOP: 6pt; MARGIN-BOTTOM: 0pt; MARGIN-RIGHT: 0.45in\" class=MsoNormal align=center><B><SPAN style=\"FONT-FAMILY: Arial\" lang=NL><FONT size=2>\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/FONT><\/SPAN><\/B><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV><B><\/B><BR><BR><DIV align=center><TABLE style=\"WIDTH: 100%; BORDER-COLLAPSE: collapse\" id=table10 class=MsoNormalTable border=0 cellPadding=0 width=620><TBODY><TR style=\"HEIGHT: 56.8pt\"><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 80%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" vAlign=top width=226><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><B><SPAN style=\"FONT-FAMILY: Arial\" lang=NL><FONT size=2>C\u1ed8NG HO\u00c0 X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;<\/FONT><\/SPAN><\/B><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><B><SPAN style=\"FONT-FAMILY: Arial\" lang=NL><FONT size=2>\u0110\u1ed9c l\u1eadp &#8211; T\u1ef1 do &#8211; H\u1ea1nh ph\u00fac<\/FONT><\/SPAN><\/B><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN lang=nl><FONT size=2><B><SPAN style=\"FONT-FAMILY: Arial\">____________________<\/SPAN><\/B><\/FONT><\/SPAN><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><B><SPAN style=\"FONT-FAMILY: Arial\" lang=NL><FONT size=2>GIA H\u1ea0N N\u1ed8P THU\u1ebe GTGT <\/FONT><\/SPAN><\/B><\/P><\/TD><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 20%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" vAlign=top width=394><P class=MsoNormal align=center><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Ph\u1ee5 l\u1ee5c 1<\/FONT><\/SPAN><\/B><\/P><P class=MsoNormal align=center><I><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>(ban h\u00e0nh k\u00e8m theo <\/FONT><\/SPAN><\/I><\/P><P class=MsoNormal align=center><I><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Th\u00f4ng t\u01b0 83\/2012\/TT-BTC<\/FONT>)<\/SPAN><\/I><\/P><\/TD><\/TR><\/TBODY><\/TABLE><\/DIV><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><I><SPAN style=\"FONT-FAMILY: Arial\" lang=NL><FONT size=2><\/FONT><\/SPAN><\/I>&nbsp;<\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>[01] T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/FONT><\/SPAN><\/P><TABLE style=\"BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 477.8pt; BORDER-COLLAPSE: collapse; BORDER-TOP: medium none; BORDER-RIGHT: medium none\" id=table5 class=MsoNormalTable border=1 cellSpacing=0 cellPadding=0 width=637><TBODY><TR style=\"HEIGHT: 22.45pt\"><TD style=\"BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 138.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: medium none; BORDER-RIGHT: 1pt solid; PADDING-TOP: 0in\" width=185><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [02] M\u00e3 s\u1ed1 thu\u1ebf:<\/FONT><\/SPAN><\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.5pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: medium none; BORDER-RIGHT: 1pt solid; PADDING-TOP: 0in\" width=29><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 22.45pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><\/TR><\/TBODY><\/TABLE><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>[03] T\u00ean \u0111\u1ea1i l\u00fd thu\u1ebf (n\u1ebfu c\u00f3):&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. <\/FONT><\/SPAN><\/P><TABLE style=\"BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; WIDTH: 482.15pt; BORDER-COLLAPSE: collapse; BORDER-TOP: medium none; BORDER-RIGHT: medium none\" id=table6 class=MsoNormalTable border=1 cellSpacing=0 cellPadding=0 width=643><TBODY><TR style=\"HEIGHT: 0.3in\"><TD style=\"BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 142.8pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: medium none; BORDER-RIGHT: 1pt solid; PADDING-TOP: 0in\" width=190><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; [04] M\u00e3 s\u1ed1 thu\u1ebf:<\/FONT><\/SPAN><\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 21.5pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: medium none; BORDER-RIGHT: 1pt solid; PADDING-TOP: 0in\" width=29><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><TD style=\"BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 24.45pt; PADDING-RIGHT: 5.4pt; HEIGHT: 0.3in; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0in\" width=33><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><\/TR><\/TBODY><\/TABLE><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>[05] S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c gia h\u1ea1n:&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;. <\/FONT><\/SPAN><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>B\u1eb1ng ch\u1eef: \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/FONT><\/SPAN><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/FONT><\/SPAN><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>[06] Th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.. <\/FONT><\/SPAN><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>[07] Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n: <\/FONT><\/SPAN><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=NL><FONT size=2>q<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>&nbsp; Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba<\/FONT><SPAN><FONT size=2>.<\/FONT><\/SPAN><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\" lang=NL><FONT size=2>q<\/FONT><\/SPAN><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>&nbsp; Doanh nghi\u1ec7p s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>T\u00f4i cam \u0111oan nh\u1eefng n\u1ed9i dung k\u00ea khai l\u00e0 \u0111\u00fang v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 nh\u1eefng n\u1ed9i dung \u0111\u00e3 khai .\/.<\/FONT><\/SPAN><\/P><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-RIGHT: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><TABLE style=\"WIDTH: 100%; BORDER-COLLAPSE: collapse\" id=table7 class=MsoTableGrid border=0 cellPadding=0 width=693><TBODY><TR><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 40%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" vAlign=top width=264><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>NH\u00c2N VI\u00caN \u0110\u1ea0I L\u00dd THU\u1ebe<\/FONT><\/SPAN><\/B><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>H\u1ecd v\u00e0 t\u00ean: &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<\/FONT><\/SPAN><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>Ch\u1ee9ng ch\u1ec9 h\u00e0nh ngh\u1ec1 s\u1ed1:&#8230;&#8230;&#8230;&#8230;<\/FONT><\/SPAN><\/P><\/TD><TD style=\"PADDING-BOTTOM: 0in; PADDING-LEFT: 5.4pt; WIDTH: 60%; PADDING-RIGHT: 5.4pt; PADDING-TOP: 0in\" vAlign=top width=429><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><I><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>&nbsp;&nbsp;&nbsp; Ng\u00e0y&#8230;&#8230;&#8230; th\u00e1ng&#8230;&#8230;&#8230;.. n\u0103m&#8230;&#8230;&#8230;.<\/FONT><\/SPAN><\/I><\/P><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; NG\u01af\u1edcI N\u1ed8P THU\u1ebe ho\u1eb7c<\/FONT><\/SPAN><\/B><\/P><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><B><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>\u0110\u1ea0I DI\u1ec6N H\u1ee2P PH\u00c1P C\u1ee6A NG\u01af\u1edcI N\u1ed8P THU\u1ebe<\/FONT><\/SPAN><\/B><\/P><P style=\"TEXT-ALIGN: center; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal align=center><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2>K\u00fd, ghi r\u00f5 h\u1ecd t\u00ean; ch\u1ee9c v\u1ee5 v\u00e0 \u0111\u00f3ng d\u1ea5u (n\u1ebfu c\u00f3)<\/FONT><\/SPAN><\/P><P style=\"MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><\/TR><\/TBODY><\/TABLE><P style=\"TEXT-ALIGN: justify; MARGIN-TOP: 6px; MARGIN-BOTTOM: 6px\" class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><P class=MsoNormal><SPAN style=\"FONT-FAMILY: Arial\"><FONT size=2><\/FONT><\/SPAN>&nbsp;<\/P><\/TD><\/TR><TR><TD><DIV class=doc_detail_attr o\u00adnclick=\"viewDocumentAttr()\">Thu\u1ed9c t\u00ednh v\u0103n b\u1ea3n<IMG border=0 name=documentImg src=\"http:\/\/www.chinhphu.vn\/templates\/vanbanphapquy\/images\/icons\/plus.gif\"><\/DIV><DIV style=\"DISPLAY: none\" id=documentAttr class=doc_detail_attr_div><TABLE class=doc_detail_attr_table><TBODY><TR><TD>S\u1ed1\/K\u00fd hi\u1ec7u<\/TD><TD>83\/2012\/TT-BTC<\/TD><\/TR><TR><TD width=120>Ng\u00e0y ban h\u00e0nh<\/TD><TD>23\/05\/2012<\/TD><\/TR><TR><TD>Ng\u01b0\u1eddi k\u00fd<\/TD><TD>\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/TD><\/TR><TR><TD>Tr\u00edch y\u1ebfu<\/TD><TD class=doc_detail_substract>H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n, gi\u1ea3m, gia h\u1ea1n m\u1ed9t s\u1ed1 kho\u1ea3n thu Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo Ngh\u1ecb quy\u1ebft s\u1ed1 13\/NQ-CP ng\u00e0y 10\/5\/2012 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t kinh doanh, h\u1ed7 tr\u1ee3 th\u1ecb tr\u01b0\u1eddng.<\/TD><\/TR><TR><TD>C\u01a1 quan ban h\u00e0nh<\/TD><TD>B\u1ed9 T\u00e0i ch\u00ednh <\/TD><\/TR><TR><TD>Ph\u00e2n lo\u1ea1i<\/TD><TD>Th\u00f4ng t\u01b0<\/TD><\/TR><\/TBODY><\/TABLE><\/DIV><\/TD><\/TR><TR><TD><TABLE class=doc_detail_file><TBODY><TR><TD><IMG src=\"http:\/\/www.chinhphu.vn\/templates\/vanbanphapquy\/images\/icons\/attach.gif\"><B>T\u1ec7p \u0111\u00ednh k\u00e8m: <\/B><\/TD><TD><IMG class=doc_img_bullet src=\"http:\/\/www.chinhphu.vn\/templates\/vanbanphapquy\/images\/icons\/bullet.gif\"><A class=doc_detail_file_link href=\"http:\/\/datafile.chinhphu.vn\/file-remote-v2\/DownloadServlet?filePath=Van ban thang 1\/2012\/05\/Thong tu 83 BTC_01.doc\">Thong tu 83 BTC.doc<\/A> <SPAN class=doc_detail_size>(107520 Byte)<\/SPAN><BR><\/TD><\/TR><\/TBODY><\/TABLE><\/TD><\/TR><\/TBODY><\/TABLE><\/SPAN><\/H1><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 s\u1ed1 83\/2012\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh : H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n, gi\u1ea3m, gia h\u1ea1n m\u1ed9t s\u1ed1 kho\u1ea3n thu Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo Ngh\u1ecb quy\u1ebft s\u1ed1 13\/NQ-CP ng\u00e0y 10\/5\/2012 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t kinh doanh, h\u1ed7 tr\u1ee3 th\u1ecb tr\u01b0\u1eddng. B\u1ed8 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":19646,"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\/19653"}],"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=19653"}],"version-history":[{"count":0,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/posts\/19653\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=\/wp\/v2\/media\/19646"}],"wp:attachment":[{"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19653"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19653"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dntieubieuna.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19653"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}