{"id":13658,"date":"2021-03-04T06:07:19","date_gmt":"2021-03-04T06:07:19","guid":{"rendered":"https:\/\/bizlawyer.vn\/preferential-tax-exemption-and-reduction-of-corporate-income-tax-for-science-and-technology-enterprises"},"modified":"2021-03-04T06:08:56","modified_gmt":"2021-03-04T06:08:56","slug":"uu-dai-mien-thue-giam-thue-thu-nhap-doanh-nghiep-doi-voi-doanh-nghiep-khoa-hoc-va-cong-nghe","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/uu-dai-mien-thue-giam-thue-thu-nhap-doanh-nghiep-doi-voi-doanh-nghiep-khoa-hoc-va-cong-nghe","title":{"rendered":"\u01afu \u0111\u00e3i mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7"},"content":{"rendered":"

Ng\u00e0y 11\/01\/2021, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 03\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/span><\/p>\n

Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 nh\u01b0 sau:<\/span><\/p>\n

    \n
  1. \u0110\u01b0\u1ee3c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7.<\/span><\/li>\n
  2. Doanh thu h\u00e0ng n\u0103m t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00e1c s\u1ea3n ph\u1ea9m h\u00ecnh th\u00e0nh t\u1eeb k\u1ebft qu\u1ea3 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u1ea1t t\u1ef7 l\u1ec7 t\u1ed1i thi\u1ec3u 30% tr\u00ean t\u1ed5ng doanh thu h\u00e0ng n\u0103m c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
  3. Doanh thu \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb d\u1ecbch v\u1ee5 c\u00f3 \u1ee9ng d\u1ee5ng k\u1ebft qu\u1ea3 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin l\u00e0 doanh thu t\u1eeb d\u1ecbch v\u1ee5 m\u1edbi, kh\u00f4ng bao g\u1ed3m c\u00e1c d\u1ecbch v\u1ee5 \u0111\u00e3 c\u00f3 tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/li>\n
  4. Ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00e1c s\u1ea3n ph\u1ea9m h\u00ecnh th\u00e0nh t\u1eeb k\u1ebft qu\u1ea3 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 trong k\u1ef3 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.\u00a0<\/span><\/li>\n
  5. Ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \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.<\/span><\/li>\n<\/ol>\n

    Theo \u0111\u00f3, doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 khi \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 tr\u00ean s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 04 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 09 n\u0103m ti\u1ebfp theo.<\/span> Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 th\u00ec n\u0103m \u0111\u1ea7u ti\u00ean t\u00ednh th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0.<\/span><\/p>\n

    Trong th\u1eddi gian \u0111ang \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, n\u1ebfu n\u0103m n\u00e0o doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n s\u1ed1 3 nh\u01b0 tr\u00ean th\u00ec n\u0103m \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh tr\u1eeb v\u00e0o th\u1eddi gian \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/span><\/p>\n

    Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y\u00a001\u00a0th\u00e1ng 3 n\u0103m 2021.<\/span><\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Ng\u00e0y 11\/01\/2021, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 03\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7. Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a doanh nghi\u1ec7p […]<\/p>\n","protected":false},"author":3,"featured_media":13561,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13658","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\/13658","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=13658"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/13658\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/13561"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=13658"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=13658"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=13658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}