{"id":15805,"date":"2022-08-31T08:20:24","date_gmt":"2022-08-31T08:20:24","guid":{"rendered":"https:\/\/bizlawyer.vn\/tax-refund-for-investment-projects-with-conditional-business-lines"},"modified":"2022-08-31T08:24:07","modified_gmt":"2022-08-31T08:24:07","slug":"hoan-thue-doi-voi-du-an-dau-tu-co-nganh-nghe-kinh-doanh-co-dieu-kien","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/hoan-thue-doi-voi-du-an-dau-tu-co-nganh-nghe-kinh-doanh-co-dieu-kien","title":{"rendered":"Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n"},"content":{"rendered":"

Ng\u00e0y 29\/07\/2022, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cNgh\u1ecb \u0111\u1ecbnh 49\u201d).
\n\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c \u201cd\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n\u201d tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u1ee5 th\u1ec3 t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt, \u0111i\u1ec1u n\u00e0y t\u1ea1o ra nhi\u1ec1u kh\u00f3 kh\u0103n kh\u00f4ng ch\u1ec9 \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 m\u00e0 k\u1ec3 c\u1ea3 c\u01a1 quan th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch c\u0169ng g\u1eb7p nhi\u1ec1u v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh th\u1ef1c thi v\u00e0 gi\u1ea3i th\u00edch ph\u00e1p lu\u1eadt.
\nNgh\u1ecb \u0111\u1ecbnh 49 \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u00e0 \u0111\u00e3 c\u00f3 nh\u1eefng b\u1ed5 sung, s\u1eeda \u0111\u1ed5i c\u1ea7n thi\u1ebft, theo \u0111\u00f3 c\u00f3 th\u1ec3 g\u1ee1 \u0111\u01b0\u1ee3c c\u00e1c n\u00fat th\u1eaft ph\u00e1p l\u00fd v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.
\nTh\u00f4ng qua b\u00e0i vi\u1ebft n\u00e0y, h\u00e3y c\u00f9ng Bizlawyer t\u00ecm hi\u1ec3u quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 49.<\/p>\n

\"\"<\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 nghi\u00ean c\u1ee9u v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 49.
\nNgh\u1ecb \u0111\u1ecbnh 49 s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 12\/09\/2022.<\/em>
\n* B\u1ea3n tin n\u00e0y ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch th\u00f4ng tin v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi ban h\u00e0nh, kh\u00f4ng d\u00f9ng \u0111\u1ec3 t\u01b0 v\u1ea5n hay \u00e1p d\u1ee5ng cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.
\nHy v\u1ecdng th\u00f4ng tin tr\u00ean h\u1eefu \u00edch v\u1edbi Qu\u00fd b\u1ea1n \u0111\u1ecdc.<\/strong>
\nBizlawyer h\u1eadn h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd b\u1ea1n \u0111\u1ecdc!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 29\/07\/2022, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cNgh\u1ecb \u0111\u1ecbnh 49\u201d). \u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c \u201cd\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n\u201d tr\u01b0\u1edbc \u0111\u00e2y ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u1ee5 th\u1ec3 t\u1ea1i […]<\/p>\n","protected":false},"author":12,"featured_media":15801,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15805","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\/15805","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=15805"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/15805\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/15801"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=15805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=15805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=15805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}