{"id":494,"date":"2018-04-01T10:30:56","date_gmt":"2018-04-01T10:30:56","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/mot-so-loai-thue-co-ban-doanh-nghiep-duoc-huong-uu-dai-trong-qua-trinh-hoat-dong-san-xuat-kinh-doanh-phan-1"},"modified":"2018-04-01T10:30:56","modified_gmt":"2018-04-01T10:30:56","slug":"mot-so-loai-thue-co-ban-doanh-nghiep-duoc-huong-uu-dai-trong-qua-trinh-hoat-dong-san-xuat-kinh-doanh-phan-1","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/mot-so-loai-thue-co-ban-doanh-nghiep-duoc-huong-uu-dai-trong-qua-trinh-hoat-dong-san-xuat-kinh-doanh-phan-1","title":{"rendered":"M\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf c\u01a1 b\u1ea3n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (Ph\u1ea7n 1)"},"content":{"rendered":"
M\u1ed9t doanh nghi\u1ec7p sau khi th\u00e0nh l\u1eadp s\u1ebd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00f3 v\u00e0 ngh\u0129a v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf c\u00f3 li\u00ean quan. C\u00f3 ba lo\u1ea1i thu\u1ebf c\u01a1 b\u1ea3n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0: Thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ngo\u00e0i ra trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, kinh doanh doanh nghi\u1ec7p ph\u00e1t sinh t\u00f9y t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng, s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec c\u00f2n c\u00f3 c\u00e1c lo\u1ea1i  thu\u1ebf kh\u00e1c nh\u01b0: Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf xu\u1ea5t – nh\u1eadp kh\u1ea9u… \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p khi th\u00e0nh l\u1eadp v\u00e0 ti\u1ebfn h\u00e0nh kinh doanh th\u00ec v\u1ea5n \u0111\u1ec1 \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u00e1ng quan t\u00e2m. Tuy nhi\u00ean c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u00f3 r\u1ea5t nhi\u1ec1u v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh khi\u1ebfn cho doanh nghi\u1ec7p kh\u00f3 n\u1eafm b\u1eaft c\u00e1c ngh\u0129a v\u1ee5 v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh. Trong ph\u1ea1m vi b\u00e0i n\u00e0y xin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. <\/span><\/span><\/span><\/div>\n
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Hi\u1ec7n nay Lu\u1eadt thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh v\u00e0 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t s\u1ed1 96\/2015\/TT-BTC ng\u00e0y 22\/6\/2015 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u00e3 c\u00f3 r\u1ea5t nhi\u1ec1u quy \u0111\u1ecbnh \u0111\u1ed5i m\u1edbi c\u00f3 l\u1ee3i cho doanh nghi\u1ec7p. Theo \u0111\u00f3, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam (k\u1ec3 c\u1ea3 HTX, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p) ho\u1ea1t \u0111\u1ed9ng SXKD h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 c\u00f3 t\u1ed5ng doanh thu n\u0103m kh\u00f4ng qu\u00e1 20 t\u1ef7 \u0111\u1ed3ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20%. <\/span>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu li\u1ec1n k\u1ec1 gi\u1eefa c\u00e1c n\u0103m v\u01b0\u1ee3t qu\u00e1 20 t\u1ef7 th\u00ec s\u1ebd ch\u1ecbu ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p l\u00e0 22% v\u00e0 n\u0103m sau s\u1ebd gi\u1ea3m l\u1ea1i c\u00f2n 20%. C\u00e1c doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ch\u01b0a \u0111\u1ee7 12 th\u00e1ng th\u00ec vi\u1ec7c t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1m th\u1eddi l\u00e0 t\u00ednh theo qu\u00fd v\u00e0 thu\u1ebf su\u1ea5t l\u00e0 22% (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf), k\u1ebft th\u00fac n\u0103m n\u1ebfu doanh nghi\u1ec7p n\u1ebfu doanh thu b\u00ecnh qu\u00e2n t\u1eebng th\u00e1ng trong n\u0103m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1,67 t\u1ef7 \u0111\u1ed3ng th\u00ec quy\u1ebft to\u00e1n thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ebd l\u00e0 20%.<\/span><\/span><\/div>\n
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So v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y khi ch\u01b0a c\u00f3 s\u1ef1  \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh m\u1edbi, hi\u1ec7n t\u1ea1i nhi\u1ec1u m\u1eb7t h\u00e0ng kinh doanh \u0111ang \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc \u01b0u \u0111\u00e3i thu\u1ebf su\u1ea5t v\u00e0 t\u1eadp trung ch\u1ee7 y\u1ebfu \u01b0u \u0111\u00e3i \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty kinh doanh x\u0103ng d\u1ea7u v\u1edbi c\u00e1c m\u1eb7t h\u00e0nh li\u00ean quan nh\u01b0: m\u1eb7t h\u00e0ng x\u0103ng RON92\/95, x\u0103ng sinh h\u1ecdc (E5,E10): gi\u1eef nguy\u00ean m\u1ee9c 20%; m\u1eb7t h\u00e0ng d\u1ea7u diezel, d\u1ea7u diezel sinh h\u1ecdc (B5, B10): Gi\u1ea3m t\u1eeb 20% xu\u1ed1ng 12% (gi\u1ea3m 8%); m\u1eb7t h\u00e0ng d\u1ea7u ho\u1ea3: gi\u1eef nguy\u00ean m\u1ee9c 20%; m\u1eb7t h\u00e0ng d\u1ea7u mazut: gi\u1ea3m t\u1eeb 25% xu\u1ed1ng 13% (gi\u1ea3m 12%); m\u1eb7t h\u00e0ng nhi\u00ean li\u1ec7u bay, x\u0103ng m\u00e1y bay: gi\u1eef nguy\u00ean m\u1ee9c 10%<\/span><\/span><\/span><\/span><\/div>\n
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B\u00ean c\u1ea1nh vi\u1ec7c \u01b0u \u0111\u00e3i m\u1ee9c thu\u1ebf su\u1ea5t cho c\u00e1c doanh nghi\u1ec7p th\u00ec c\u00f2n c\u00f3 nhi\u1ec1u c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p trong n\u01b0\u1edbc bao g\u1ed3m: Thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng nghi\u00ean c\u1ee9u khoa h\u1ecdc; thu nh\u1eadp t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 n\u00f4ng nghi\u1ec7p; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c c\u01a1 s\u1edf kinh doanh d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi t\u00e0n t\u1eadt; thu nh\u1eadp t\u1eeb ho\u1ea1t \u0111\u1ed9ng d\u1ea1y ngh\u1ec1 d\u00e0nh ri\u00eang cho ng\u01b0\u1eddi t\u00e0n t\u1eadt, ng\u01b0\u1eddi d\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1, tr\u1ebb em ho\u00e0n c\u1ea3nh \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ec7 n\u1ea1n x\u00e3 h\u1ed9i. \u0110i\u1ec1u n\u00e0y th\u1ec3 hi\u1ec7n s\u1ef1 ch\u00fa tr\u1ecdng c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf h\u01b0\u1edbng \u0111\u1ebfn c\u00e1c m\u1ee5c ti\u00eau x\u00e3 h\u1ed9i v\u00e0 ch\u00e0o \u0111\u00f3n s\u1ef1 ra \u0111\u1eddi c\u1ee7a kh\u00f4ng \u00edt doanh nghi\u1ec7p x\u00e3 h\u1ed9i v\u1eeba \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn t\u01b0 c\u00e1ch ph\u00e1p l\u00fd v\u00e0 \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt doanh nghi\u1ec7p 2014. <\/span><\/span><\/span><\/span><\/div>\n
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B\u00ean c\u1ea1nh c\u00e1c doanh nghi\u1ec7p trong n\u01b0\u1edbc th\u00ec vi\u1ec7c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam c\u0169ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng nhi\u1ec1u \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, \u0111i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua vi\u1ec7c: Mi\u1ec5n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi: ph\u1ea7n gi\u00e1 tr\u1ecb b\u1eb1ng s\u00e1ng ch\u1ebf, b\u00ed quy\u1ebft k\u1ef9 thu\u1eadt, quy tr\u00ecnh c\u00f4ng ngh\u1ec7, d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt c\u1ee7a c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i g\u00f3p v\u1ed1n ph\u00e1p \u0111\u1ecbnh, mi\u1ec5n thu\u1ebf thu nh\u1eadp cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p cho c\u00e1c doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00e1c doanh nghi\u1ec7p m\u00e0 nh\u00e0 n\u01b0\u1edbc n\u1eafm c\u1ed5 ph\u1ea7n chi ph\u1ed1i.<\/span><\/span><\/span><\/span><\/div>\n
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Ngo\u00e0i ra doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c gi\u1ea3m 50% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p cho c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam. <\/span><\/span><\/span>Vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ee7 tr\u01b0\u01a1ng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p cho c\u00e1c doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i, t\u1ea1o \u0111\u1ed9ng l\u1ef1c l\u1edbn cho vi\u1ec7c thu h\u00fat ngu\u1ed3n v\u1ed1n t\u1eeb c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam v\u00e0o \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng hi\u1ec7u qu\u1ea3 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/span><\/span><\/span><\/div>\n
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C\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng \u01b0u \u0111\u00e3i thu\u1ebf lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p mu\u1ed1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi th\u1ef1c hi\u1ec7n c\u00f4ng cu\u1ed9c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a m\u00ecnh. Qua t\u00ecm hi\u1ec3u c\u00f3 th\u1ec3 th\u1ea5y ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam c\u00f3 r\u1ea5t nhi\u1ec1u ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh thu\u1eadn l\u1ee3i v\u00e0 theo \u0111\u1ecbnh h\u01b0\u1edbng v\u00ec m\u1ed9t n\u1ec1n ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.\/.<\/span><\/span><\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"

M\u1ed9t doanh nghi\u1ec7p sau khi th\u00e0nh l\u1eadp s\u1ebd ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00f3 v\u00e0 ngh\u0129a v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt thu\u1ebf c\u00f3 li\u00ean quan. C\u00f3 ba lo\u1ea1i thu\u1ebf c\u01a1 b\u1ea3n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0: Thu\u1ebf m\u00f4n b\u00e0i, thu\u1ebf […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-494","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/494","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=494"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/494\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}