{"id":14807,"date":"2021-10-29T07:58:31","date_gmt":"2021-10-29T07:58:31","guid":{"rendered":"https:\/\/bizlawyer.vn\/tax-exemption-and-reduction-to-support-enterprises-affected-by-covid-19"},"modified":"2021-10-29T08:02:20","modified_gmt":"2021-10-29T08:02:20","slug":"mien-giam-thue-nham-ho-tro-doanh-nghiep-bi-anh-huong-dai-dich-covid-19","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/mien-giam-thue-nham-ho-tro-doanh-nghiep-bi-anh-huong-dai-dich-covid-19","title":{"rendered":"Mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng \u0111\u1ea1i d\u1ecbch Covid-19"},"content":{"rendered":"

Ng\u00e0y 19\/10\/2021, \u1ee6y Ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 n\u0103m 2021 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch COVID-19. Trong \u0111\u00f3, \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c gi\u1ea3i ph\u00e1p mi\u1ec5n, gi\u1ea3m thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi d\u1ecbch Covid-19, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

(1) Gi\u1ea3m 30% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2021:<\/strong>
\nCh\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u00f3 doanh thu n\u0103m 2021 kh\u00f4ng qu\u00e1 200 t\u1ef7 \u0111\u1ed3ng<\/strong><\/em><\/span> v\u00e0 doanh thu n\u0103m 2021 gi\u1ea3m so v\u1edbi doanh thu n\u0103m 2019.<\/strong><\/span><\/em>
\n* L\u01b0u \u00fd:<\/strong><\/span> Kh\u00f4ng \u00e1p d\u1ee5n<\/span>g<\/em> ti\u00eau ch\u00ed doanh thu n\u0103m 2021 gi\u1ea3m so v\u1edbi doanh thu n\u0103m 2019 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi th\u00e0nh l\u1eadp, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch trong k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2020, n\u0103m 2021.<\/p>\n

(2) Mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh trong n\u0103m 2020 v\u00e0 n\u0103m 2021 c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c (bao g\u1ed3m c\u1ea3 \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c, \u0111\u1ecba \u0111i\u1ec3m kinh doanh) ph\u00e1t sinh l\u1ed7 trong n\u0103m 2020.<\/strong>
\n* L\u01b0u \u00fd:<\/strong> <\/em><\/span>Kh\u00f4ng \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch n\u00e0y \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p.<\/p>\n

(3) Gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) k\u1ec3 t\u1eeb ng\u00e0y 01\/11\/2021 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2021.<\/strong>
\n– Ch\u00ednh s\u00e1ch n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau \u0111\u00e2y:<\/em>
\n(i) D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i (v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y, v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 kh\u00e1c); d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa; d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng; d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c \u0111\u1ea1i l\u00fd du l\u1ecbch, kinh doanh tua du l\u1ecbch v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3, li\u00ean quan \u0111\u1ebfn qu\u1ea3ng b\u00e1 v\u00e0 t\u1ed5 ch\u1ee9c tua du l\u1ecbch;
\n(ii) S\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 xu\u1ea5t b\u1ea3n; d\u1ecbch v\u1ee5 \u0111i\u1ec7n \u1ea3nh, s\u1ea3n xu\u1ea5t ch\u01b0\u01a1ng tr\u00ecnh truy\u1ec1n h\u00ecnh, ghi \u00e2m v\u00e0 xu\u1ea5t b\u1ea3n \u00e2m nh\u1ea1c; t\u00e1c ph\u1ea9m ngh\u1ec7 thu\u1eadt v\u00e0 d\u1ecbch v\u1ee5 s\u00e1ng t\u00e1c, ngh\u1ec7 thu\u1eadt, gi\u1ea3i tr\u00ed; d\u1ecbch v\u1ee5 c\u1ee7a th\u01b0 vi\u1ec7n, l\u01b0u tr\u1eef, b\u1ea3o t\u00e0ng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a kh\u00e1c; d\u1ecbch v\u1ee5 th\u1ec3 thao, vui ch\u01a1i v\u00e0 gi\u1ea3i tr\u00ed.
\nH\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong nh\u00f3m (ii) kh\u00f4ng bao g\u1ed3m ph\u1ea7n m\u1ec1m xu\u1ea5t b\u1ea3n v\u00e0 c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh theo h\u00ecnh th\u1ee9c tr\u1ef1c tuy\u1ebfn.
\n– M\u1ee9c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau:<\/em>
\n(i) Doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c gi\u1ea3m 30% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT;
\n(ii) Doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m 30% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

Ngh\u1ecb quy\u1ebft n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 19\/10\/2021.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 19\/10\/2021, \u1ee6y Ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 n\u0103m 2021 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch COVID-19. Trong \u0111\u00f3, \u0111\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c gi\u1ea3i ph\u00e1p mi\u1ec5n, gi\u1ea3m thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi d\u1ecbch Covid-19, […]<\/p>\n","protected":false},"author":3,"featured_media":14803,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14807","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\/14807","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=14807"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/14807\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/14803"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=14807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=14807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=14807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}