{"id":12602,"date":"2020-10-05T10:04:20","date_gmt":"2020-10-05T10:04:20","guid":{"rendered":"https:\/\/bizlawyer.vn\/30-reduction-of-cit-payable-in-2020"},"modified":"2020-10-05T10:06:59","modified_gmt":"2020-10-05T10:06:59","slug":"giam-30-thue-tndn-phai-nop-nam-2020","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/giam-30-thue-tndn-phai-nop-nam-2020","title":{"rendered":"Gi\u1ea3m 30% thu\u1ebf TNDN ph\u1ea3i n\u1ed9p n\u0103m 2020"},"content":{"rendered":"

Ng\u00e0y 25\/9\/2020, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 114\/2020\/N\u0110-CP, quy \u0111\u1ecbnh chi ti\u1ebft thi
\nh\u00e0nh Ngh\u1ecb quy\u1ebft s\u1ed1 116\/2020\/QH14 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p n\u0103m
\n2020 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c (\u201cNgh\u1ecb \u0111\u1ecbnh<\/strong>
\n114\/2020\/N\u0110-CP<\/strong>\u201d).<\/p>\n

Theo \u0111\u00f3, doanh nghi\u1ec7p n\u1ebfu \u0111\u00e1p \u1ee9ng nh\u1eefng \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNDN
\nph\u1ea3i n\u1ed9p n\u0103m 2020, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf:<\/strong><\/p>\n

– Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n

– T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/p>\n

– \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n

– T\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t,
\nkinh doanh c\u00f3 thu nh\u1eadp.<\/p>\n

2. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 t\u1ed5ng doanh thu n\u0103m 2020 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf:<\/strong><\/p>\n

Doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m 2020 kh\u00f4ng qu\u00e1 200 t\u1ef7 \u0111\u1ed3ng. Trong \u0111\u00f3:<\/p>\n

– T\u1ed5ng doanh thu n\u0103m 2020 l\u00e0 t\u1ed5ng doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m
\n2020 c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m to\u00e0n b\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 k\u1ec3
\nc\u1ea3 tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu
\nnh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p,
\nchuy\u1ec3n \u0111\u1ed1i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n trong k\u1ef3 t\u00ednh
\nthu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec t\u1ed5ng doanh thu n\u0103m
\n2020 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng doanh thu th\u1ef1c t\u1ebf trong k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p
\nn\u0103m 2020 chia (:) cho s\u1ed1 th\u00e1ng doanh nghi\u1ec7p th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3
\nt\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 nh\u00e2n (x) v\u1edbi 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p
\nm\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu,
\nh\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n trong th\u00e1ng th\u00ec th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh
\n\u0111\u1ee7 th\u00e1ng.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn t\u1ed5ng doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p
\nn\u0103m 2020 kh\u00f4ng qu\u00e1 200 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd b\u1eb1ng 70% s\u1ed1
\nthu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a qu\u00fd.<\/p>\n

– K\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020, tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng doanh thu n\u0103m 2020
\nc\u1ee7a doanh nghi\u1ec7p kh\u00f4ng qu\u00e1 200 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai gi\u1ea3m thu\u1ebf thu
\nnh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m 2020 khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/p>\n

3. \u00dd ngh\u0129a c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP mang l\u1ea1i:<\/strong>
\n– L\u00e0 m\u1ed9t ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 c\u1ee7a nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u1ec3 v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n do t\u00e1c
\n\u0111\u1ed9ng c\u1ee7a d\u1ecbch Covid-19;<\/p>\n

– T\u1ea1o \u0111i\u1ec1u ki\u1ec7n v\u1ec1 v\u1ed1n cho c\u00e1c doanh nghi\u1ec7p \u0111\u1ec3 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t kinh doanh, n\u00e2ng cao kh\u1ea3
\nn\u0103ng c\u1ea1nh tranh, ph\u00e1t tri\u1ec3n, m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t.<\/p>\n

– Duy tr\u00ec ngu\u1ed3n thu d\u00e0i h\u1ea1n cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 \u0111i\u1ec3m tin: Gi\u1ea3m 30% thu\u1ebf TNDN ph\u1ea3i n\u1ed9p n\u0103m 2020 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1
\n114\/2020\/N\u0110-CP.
\nNgh\u1ecb \u0111\u1ecbnh s\u1ed1 114\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb quy\u1ebft s\u1ed1 116\/2020\/QH14 c\u00f3 hi\u1ec7u
\nl\u1ef1c thi h\u00e0nh v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020, t\u1ee9c nh\u1eb1m ng\u00e0y
\n03\/8\/2020.<\/p>\n

Hy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi qu\u00fd b\u1ea1n \u0111\u1ecdc.<\/p>\n

Bizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 25\/9\/2020, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 114\/2020\/N\u0110-CP, quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Ngh\u1ecb quy\u1ebft s\u1ed1 116\/2020\/QH14 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p n\u0103m 2020 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c (\u201cNgh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP\u201d). Theo \u0111\u00f3, doanh […]<\/p>\n","protected":false},"author":3,"featured_media":12598,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/12602","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=12602"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/12602\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/12598"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=12602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=12602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=12602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}