{"id":12613,"date":"2020-10-05T10:33:47","date_gmt":"2020-10-05T10:33:47","guid":{"rendered":"https:\/\/bizlawyer.vn\/some-notes-on-the-reduction-of-cit-payable-in-2020"},"modified":"2020-10-05T10:36:06","modified_gmt":"2020-10-05T10:36:06","slug":"mot-so-luu-y-ve-quy-dinh-giam-thue-tndn-phai-nop-nam-2020","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/mot-so-luu-y-ve-quy-dinh-giam-thue-tndn-phai-nop-nam-2020","title":{"rendered":"M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 quy \u0111\u1ecbnh gi\u1ea3m 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

Sau \u0111\u00e2y s\u1ebd l\u00e0 m\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf TNDN ph\u1ea3i n\u1ed9p n\u0103m 2020, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

1. L\u01b0u \u00fd v\u1ec1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb<\/strong><\/p>\n

– S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020
\n\u0111\u01b0\u1ee3c t\u00ednh tr\u00ean to\u00e0n b\u1ed9 thu nh\u1eadp c\u1ee7a doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp quy \u0111\u1ecbnh
\nt\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 18 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

– S\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf
\nthu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020, sau khi \u0111\u00e3
\ntr\u1eeb \u0111i s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p m\u00e0 doanh nghi\u1ec7p \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh
\nc\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

2. L\u01b0u \u00fd v\u1ec1 k\u1ef3 t\u00ednh thu\u1ebf TNDN<\/strong><\/p>\n

– K\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo n\u0103m d\u01b0\u01a1ng l\u1ecbch, tr\u01b0\u1eddng h\u1ee3p doanh
\nnghi\u1ec7p \u00e1p d\u1ee5ng n\u0103m t\u00e0i ch\u00ednh kh\u00e1c v\u1edbi n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p
\nx\u00e1c \u0111\u1ecbnh theo n\u0103m t\u00e0i ch\u00ednh \u00e1p d\u1ee5ng quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n
\nb\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p k\u1ef3 t\u00ednh thu\u1ebf n\u0103m \u0111\u1ea7u ti\u00ean c\u1ee7a doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp l\u00e0 n\u0103m 2019 ho\u1eb7c k\u1ef3
\nt\u00ednh thu\u1ebf n\u0103m cu\u1ed1i c\u00f9ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i
\nh\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 l\u00e0 n\u0103m 2021 c\u00f3 th\u1eddi gian
\nng\u1eafn h\u01a1n 03 th\u00e1ng th\u00ec \u0111\u01b0\u1ee3c c\u1ed9ng v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 \u0111\u1ec3 h\u00ecnh
\nth\u00e0nh m\u1ed9t k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ed5ng doanh thu v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c
\ngi\u1ea3m trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 (12
\nth\u00e1ng).<\/p>\n

3. \u00dd ngh\u0129a c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP mang l\u1ea1i:<\/strong><\/p>\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: M\u1ed9t s\u1ed1 l\u01b0u \u00fd v\u1ec1 quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf TNDN ph\u1ea3i n\u1ed9p n\u0103m 2020 t\u1ea1i Ngh\u1ecb
\n\u0111\u1ecbnh s\u1ed1 114\/2020\/N\u0110-CP.<\/p>\n

Ngh\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.
\nHy 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). Sau \u0111\u00e2y s\u1ebd […]<\/p>\n","protected":false},"author":3,"featured_media":12609,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12613","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\/12613","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=12613"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/12613\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/12609"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=12613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=12613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=12613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}