{"id":14156,"date":"2021-06-30T08:22:21","date_gmt":"2021-06-30T08:22:21","guid":{"rendered":"https:\/\/bizlawyer.vn\/update-on-the-latest-tax-incentives-in-the-field-of-supporting-industry"},"modified":"2021-06-30T08:26:02","modified_gmt":"2021-06-30T08:26:02","slug":"cap-nhat-ve-uu-dai-thue-moi-nhat-trong-linh-vuc-cong-nghiep-ho-tro","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/cap-nhat-ve-uu-dai-thue-moi-nhat-trong-linh-vuc-cong-nghiep-ho-tro","title":{"rendered":"C\u1eadp nh\u1eadt v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf m\u1edbi nh\u1ea5t trong l\u0129nh v\u1ef1c C\u00f4ng Nghi\u1ec7p H\u1ed7 Tr\u1ee3"},"content":{"rendered":"<p>Ng\u00e0y 04\/06\/2021, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 57\/2021\/N\u0110-CP (\u201c<strong>Ngh\u1ecb \u0111\u1ecbnh 57<\/strong>\u201d) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (\u201c<strong>TNDN<\/strong>\u201d) \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 (\u201c<strong>CNHT<\/strong>\u201d) th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m CNHT.<br \/>\nB\u1ea3n tin n\u00e0y \u0111i\u1ec3m qua m\u1ed9t s\u1ed1 ch\u00ednh sau \u0111\u00e2y: <strong>(1) S\u1ea3n ph\u1ea9m CNHT l\u00e0 g\u00ec? (2) \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i theo Ngh\u1ecb \u0111inh 57.<\/strong><br \/>\n<strong>1. S\u1ea3n ph\u1ea9m CNHT l\u00e0 g\u00ec?<\/strong><br \/>\nTheo Kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 111\/2015\/N\u0110-CP quy \u0111\u1ecbnh c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3, ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i nh\u1eb1m ph\u00e1t tri\u1ec3n CNHT \u0111\u00e3 \u0111\u1ecbnh ngh\u0129a nh\u01b0 sau: \u201cC\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 l\u00e0 c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p s\u1ea3n xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, linh ki\u1ec7n v\u00e0 ph\u1ee5 t\u00f9ng \u0111\u1ec3 cung c\u1ea5p cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh\u201d.<br \/>\nChi ti\u1ebft v\u1ec1 Danh M\u1ee5c C\u00e1c S\u1ea3n Ph\u1ea9m CNHT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i:<br \/>\n<strong>&#8211; Ph\u1ee5 L\u1ee5c 1: <\/strong>Danh m\u1ee5c s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015<em> (ban h\u00e0nh k\u00e8m theo Th\u00f4ng T\u01b0 S\u1ed1 55\/2015\/TT-BCT ng\u00e0y 30\/12\/2015 c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng);<\/em><br \/>\n<strong>&#8211; Ph\u1ee5 L\u1ee5c:<\/strong> Danh m\u1ee5c s\u1ea3n ph\u1ea9m CNHT \u01b0u ti\u00ean ph\u00e1t tri\u1ec3n <em>(Ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 111\/2015\/N\u0110-CP ng\u00e0y 03 th\u00e1ng 11 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7).<\/em><br \/>\n<strong>2. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i theo Ngh\u1ecb \u0111inh 57<\/strong><br \/>\nL\u00e0 Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 (\u0111\u1ea7u t\u01b0 m\u1edbi v\u00e0 \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng) s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m CNHT (\u201c<strong>DN<\/strong>\u201d), th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015, \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y x\u00e1c nh\u1eadn \u01b0u \u0111\u00e3i s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m CNHT, c\u1ee5 th\u1ec3 g\u1ed3m c\u00f3 3 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau:<br \/>\n<strong>a. \u0110\u1ed1i t\u01b0\u1ee3ng 1:<\/strong> DN m\u00e0 thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n xu\u1ea5t s\u1ea3n ph\u1ea9m CNHT ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN.<br \/>\n<strong>b. \u0110\u1ed1i t\u01b0\u1ee3ng 2:<\/strong> DN m\u00e0 thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n xu\u1ea5t s\u1ea3n ph\u1ea9m CNHT \u0111\u00e3 h\u01b0\u1edfng h\u1ebft \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i kh\u00e1c (ngo\u00e0i \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m CNHT).<br \/>\n<strong>c. \u0110\u1ed1i t\u01b0\u1ee3ng 3:<\/strong> DN m\u00e0 thu nh\u1eadp t\u1eeb d\u1ef1 \u00e1n xu\u1ea5t s\u1ea3n ph\u1ea9m CNHT \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i kh\u00e1c (ngo\u00e0i \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m CNHT).<br \/>\n<span style=\"text-decoration: underline;\"><strong>\u00dd ngh\u0129a c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 57:<\/strong><\/span><br \/>\nS\u1ef1 ra \u0111\u1eddi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 57 t\u1ea1i th\u1eddi \u0111i\u1ec3m hi\u1ec7n nay c\u00f3 02 \u00fd ngh\u0129a \u0111\u1eb7c bi\u1ec7t qua tr\u1ecdng:<br \/>\n<em>&#8211; Th\u1ee9 nh\u1ea5t:<\/em> N\u00f3 c\u00f3 \u00fd ngh\u0129a \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c CNHT. Th\u00f4ng qua ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea7n n\u00e0o v\u01b0\u1ee3t qua \u0111\u01b0\u1ee3c nh\u1eefng kh\u00f3 kh\u0103n v\u1ec1 t\u00e0i ch\u00ednh do \u1ea3nh h\u01b0\u1edfng c\u1ee7a \u0111\u1ea1i d\u1ecbch Covid-19 \u0111ang di\u1ec5n ra h\u1ebft s\u1ee9c ph\u1ee9c t\u1ea1p, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp v\u00e0 s\u00e2u r\u1ed9ng \u0111\u1ebfn t\u00ecnh h\u00ecnh s\u1ea3n xu\u1ea5t trong th\u1eddi gian d\u00e0i v\u00e0 ch\u01b0a c\u00f3 h\u1ed3i k\u1ebft.<br \/>\n<em>&#8211; Th\u1ee9 hai:<\/em> Ngh\u1ecb \u0111\u1ecbnh 57 \u0111\u00e3 ghi nh\u1eadn nh\u1eefng n\u1ed7 l\u1ef1c c\u1ee7a Ch\u00ednh ph\u1ee7 trong c\u00f4ng cu\u1ed9c c\u1ea3i c\u00e1ch c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch, t\u1ea1o m\u00f4i tr\u01b0\u1eddng kinh doanh thu\u1eadn l\u1ee3i cho c\u00e1c doanh nghi\u1ec7p.<br \/>\n<em>Ngh\u1ecb \u0111\u1ecbnh 57 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh (ng\u00e0y 04\/06\/2021).<\/em><br \/>\nHy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi Qu\u00fd b\u1ea1n \u0111\u1ecdc.<br \/>\n<em><strong>Bizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd b\u1ea1n \u0111\u1ecdc!<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 04\/06\/2021, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 57\/2021\/N\u0110-CP (\u201cNgh\u1ecb \u0111\u1ecbnh 57\u201d) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (\u201cTNDN\u201d) \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p h\u1ed7 tr\u1ee3 (\u201cCNHT\u201d) th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y x\u00e1c [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14225,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14156","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\/14156","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=14156"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/14156\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/14225"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=14156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=14156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=14156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}