{"id":12624,"date":"2020-10-05T10:43:43","date_gmt":"2020-10-05T10:43:43","guid":{"rendered":"https:\/\/bizlawyer.vn\/guidance-on-the-declaration-of-cit-payable-reduction-in-2020"},"modified":"2020-10-05T10:46:14","modified_gmt":"2020-10-05T10:46:14","slug":"huong-dan-ke-khai-giam-thue-tndn-phai-nop-nam-2020","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/huong-dan-ke-khai-giam-thue-tndn-phai-nop-nam-2020","title":{"rendered":"H\u01b0\u1edbng d\u1eabn k\u00ea khai gi\u1ea3m thu\u1ebf TNDN ph\u1ea3i n\u1ed9p n\u0103m 2020"},"content":{"rendered":"<p>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<br \/>\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<br \/>\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 (\u201c<strong>Ngh\u1ecb \u0111\u1ecbnh<\/strong><br \/>\n<strong>114\/2020\/N\u0110-CP<\/strong>\u201d).<\/p>\n<p>Sau \u0111\u00e2y s\u1ebd l\u00e0 H\u01b0\u1edbng d\u1eabn k\u00ea khai gi\u1ea3m thu\u1ebf TNDN ph\u1ea3i n\u1ed9p n\u0103m 2020, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p><strong>1. Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN \u0111\u01b0\u1ee3c gi\u1ea3m<\/strong><\/p>\n<p>&#8211; Doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m khi t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd v\u00e0<br \/>\nkhi k\u00ea khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p trong k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<br \/>\nn\u0103m 2020.<\/p>\n<p>&#8211; Khi l\u1eadp h\u1ed3 s\u01a1 khai thu\u1ebf, doanh nghi\u1ec7p k\u00ea khai s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m tr\u00ean<br \/>\nc\u00e1c m\u1eabu t\u1edd khai ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1\u00a0151\/2014\/TT-BTC\u00a0ng\u00e0y 10 th\u00e1ng 10 n\u0103m<br \/>\n2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3) v\u00e0 tr\u00ean Ph\u1ee5 l\u1ee5c thu\u1ebf thu nh\u1eadp<br \/>\ndoanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m theo Ngh\u1ecb quy\u1ebft s\u1ed1 116\/2020\/QH14 ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh<br \/>\n114\/2020\/N\u0110-CP.<\/p>\n<p><strong>2. Khi doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu\/n\u1ed9p th\u1eeba so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd<\/strong><\/p>\n<p>&#8211; Khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p n\u1ed9p thi\u1ebfu so<br \/>\nv\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p qu\u00fd th\u00ec doanh nghi\u1ec7p n\u1ed9p b\u1ed5 sung s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu v\u00e0 t\u00ednh ti\u1ec1n<br \/>\nch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p thu\u1ebf nhi\u1ec1u h\u01a1n so v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu<br \/>\nnh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 th\u00ec x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd<br \/>\nthu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<p><strong>3. C\u00f4ng t\u00e1c thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n trong c\u00f4ng t\u00e1c k\u00eakhai gi\u1ea3m thu\u1ebf TNDN ph\u1ea3i n\u1ed9p n\u0103m 2020<\/strong>.<\/p>\n<p>&#8211; Qua thanh tra, ki\u1ec3m tra, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i<br \/>\nt\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP ho\u1eb7c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<br \/>\nc\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 l\u1edbn h\u01a1n s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p theo quy \u0111\u1ecbnh th\u00ec<br \/>\ndoanh nghi\u1ec7p ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, ti\u1ec1n ph\u1ea1t v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n<br \/>\nn\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a k\u1ef3 t\u00ednh<br \/>\nthu\u1ebf n\u0103m 2020 ho\u1eb7c th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh sau thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<br \/>\nl\u00e0m t\u0103ng s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00ec s\u1ed1 thu\u1ebf t\u0103ng th\u00eam \u0111\u01b0\u1ee3c gi\u1ea3m 30% theo<br \/>\nquy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP.<\/p>\n<p>&#8211; Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a k\u1ef3 t\u00ednh<br \/>\nthu\u1ebf n\u0103m 2020 ho\u1eb7c th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh sau thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<br \/>\nl\u00e0m gi\u1ea3m s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00ec x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba (n\u1ebfu c\u00f3) theo<br \/>\nquy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n<p><strong>4. \u00dd ngh\u0129a c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP mang l\u1ea1i:<\/strong><\/p>\n<p>&#8211; 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<br \/>\n\u0111\u1ed9ng c\u1ee7a d\u1ecbch Covid-19;<\/p>\n<p>&#8211; 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<br \/>\nn\u0103ng c\u1ea1nh tranh, ph\u00e1t tri\u1ec3n, m\u1edf r\u1ed9ng quy m\u00f4 s\u1ea3n xu\u1ea5t.<\/p>\n<p>&#8211; Duy tr\u00ec ngu\u1ed3n thu d\u00e0i h\u1ea1n cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 \u0111i\u1ec3m tin: <em>H\u01b0\u1edbng d\u1eabn k\u00ea khai gi\u1ea3m thu\u1ebf TNDN ph\u1ea3i n\u1ed9p n\u0103m 2020 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh<\/em><br \/>\n<em>s\u1ed1 114\/2020\/N\u0110-CP<\/em>.<\/p>\n<p>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<br \/>\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<br \/>\n03\/8\/2020.<\/p>\n<p>Hy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi qu\u00fd b\u1ea1n \u0111\u1ecdc.<\/p>\n<p><strong>Bizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng b\u1ea1n!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":12620,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12624","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\/12624","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=12624"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/12624\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/12620"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=12624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=12624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=12624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}