{"id":13769,"date":"2021-04-06T01:17:25","date_gmt":"2021-04-06T01:17:25","guid":{"rendered":"https:\/\/bizlawyer.vn\/regulations-on-tax-exemption-for-imports-to-create-fixed-assets-of-subjects-entitled-to-investment-incentives"},"modified":"2021-04-06T01:18:53","modified_gmt":"2021-04-06T01:18:53","slug":"quy-dinh-mien-thue-hang-hoa-nhap-khau-de-tao-tai-san-co-dinh-cua-doi-tuong-duoc-huong-uu-dai-dau-tu","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/quy-dinh-mien-thue-hang-hoa-nhap-khau-de-tao-tai-san-co-dinh-cua-doi-tuong-duoc-huong-uu-dai-dau-tu","title":{"rendered":"Quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ng\u00e0y 11\/03\/2021, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2016\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 quy \u0111\u1ecbnh b\u1ed5 sung v\u1ec1 vi\u1ec7c mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, trong \u0111\u00f3 \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ho\u1eb7c ng\u00e0nh, ngh\u1ec1 \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0; d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u\u00a0ki\u1ec7n kinh t\u1ebf-x\u00e3 h\u1ed9i kh\u00f3 kh\u0103n ho\u1eb7c \u0111\u1ecba b\u00e0n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n<\/span><i><span style=\"font-weight: 400;\">;<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 quy m\u00f4 v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1eeb 6.000 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, th\u1ef1c hi\u1ec7n gi\u1ea3i ng\u00e2n t\u1ed1i thi\u1ec3u 6.000 t\u1ef7 \u0111\u1ed3ng trong th\u1eddi h\u1ea1n 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c ch\u1ea5p thu\u1eadn ch\u1ee7 tr\u01b0\u01a1ng \u0111\u1ea7u t\u01b0, \u0111\u1ed3ng th\u1eddi c\u00f3 m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed sau: c\u00f3 t\u1ed5ng doanh thu t\u1ed1i thi\u1ec3u \u0111\u1ea1t 10.000 t\u1ef7 \u0111\u1ed3ng m\u1ed7i n\u0103m trong th\u1eddi gian ch\u1eadm nh\u1ea5t sau 03 n\u0103m k\u1ec3 t\u1eeb n\u0103m c\u00f3 doanh thu ho\u1eb7c s\u1eed d\u1ee5ng tr\u00ean 3.000 lao \u0111\u1ed9ng<\/span><i><span style=\"font-weight: 400;\">;<\/span><\/i><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i v\u00f9ng n\u00f4ng th\u00f4n s\u1eed d\u1ee5ng t\u1eeb 500 lao \u0111\u1ed9ng tr\u1edf l\u00ean (kh\u00f4ng bao g\u1ed3m lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn th\u1eddi gian v\u00e0 lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 12 th\u00e1ng): Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh s\u1ed1 lao \u0111\u1ed9ng c\u1ee7a d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c t\u00ednh sau 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y d\u1ef1\u00a0\u00e1n ch\u00ednh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng. Ch\u1ee7 d\u1ef1\u00a0\u00e1n t\u1ef1 k\u00ea khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan h\u1ea3i quan v\u1ec1 ng\u00e0y d\u1ef1\u00a0\u00e1n \u0111\u1ea7u t\u01b0 ch\u00ednh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111\u00e1p\u00a0\u1ee9ng ti\u00eau ch\u00ed s\u1eed d\u1ee5ng t\u1eeb 500 lao \u0111\u1ed9ng tr\u1edf l\u00ean trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a d\u1ef1\u00a0\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7;<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y\u00a025\u00a0th\u00e1ng 4 n\u0103m 2021.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 11\/03\/2021, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2016\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.\u00a0 Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 quy [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14327,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13769","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\/13769","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=13769"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/13769\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/14327"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=13769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=13769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=13769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}