{"id":625,"date":"2018-04-01T10:35:13","date_gmt":"2018-04-01T10:35:13","guid":{"rendered":"http:\/\/bizlawyer.com.vn\/quy-dinh-moi-ve-muc-thu-mien-che-do-thu-nop-quan-ly-va-su-dung-phi-quyen-hoat-dong-vien-thong"},"modified":"2018-04-01T10:35:13","modified_gmt":"2018-04-01T10:35:13","slug":"quy-dinh-moi-ve-muc-thu-mien-che-do-thu-nop-quan-ly-va-su-dung-phi-quyen-hoat-dong-vien-thong","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/quy-dinh-moi-ve-muc-thu-mien-che-do-thu-nop-quan-ly-va-su-dung-phi-quyen-hoat-dong-vien-thong","title":{"rendered":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 m\u1ee9c thu, mi\u1ec5n, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed quy\u1ec1n ho\u1ea1t \u0111\u1ed9ng vi\u1ec5n th\u00f4ng"},"content":{"rendered":"

Ng\u00e0y 12\/01\/2018 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 s\u1ed1 03\/2018\/TT-BTC <\/span>s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 273\/2016\/TT-BTC ng\u00e0y 14\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, mi\u1ec5n, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed quy\u1ec1n ho\u1ea1t \u0111\u1ed9ng vi\u1ec5n th\u00f4ng v\u00e0 l\u1ec7 ph\u00ed c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng v\u00e0 gi\u1ea5y ph\u00e9p nghi\u1ec7p v\u1ee5 vi\u1ec5n th\u00f4ng. Th\u00f4ng t\u01b0 n\u00e0y s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01\/03\/2018.<\/span><\/span><\/span><\/p>\n

Theo \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 s\u1ed1 03\/2018\/TT-BTC quy \u0111\u1ecbnh <\/span>doanh thu d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh ph\u00ed th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 25\/2011\/N\u0110-CP ng\u00e0y 06\/04\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt vi\u1ec5n th\u00f4ng, Th\u00f4ng t\u01b0 s\u1ed1 21\/2013\/TT-BTTTT ng\u00e0y 18\/12\/2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Th\u00f4ng tin v\u00e0 Truy\u1ec1n th\u00f4ng quy \u0111\u1ecbnh v\u1ec1 doanh thu d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 01\/2016\/TT-BTTTT ng\u00e0y 25\/01\/2016 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Th\u00f4ng tin v\u00e0 Truy\u1ec1n th\u00f4ng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 21\/2013\/TT-BTTTT ng\u00e0y 18\/12\/2013. <\/span><\/span><\/span><\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng h\u1ea1ch to\u00e1n doanh thu d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, doanh thu d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 doanh thu b\u00e1n h\u00e0ng cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng t\u1ea1i b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (g\u1ed3m c\u1ea3 doanh thu b\u00e1n th\u1ebb). C\u1ee5 th\u1ec3:<\/span><\/span><\/span><\/span><\/p>\n

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  1. \n

    C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o doanh thu d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng qu\u00fd, doanh nghi\u1ec7p t\u00ednh s\u1ed1 ph\u00ed ph\u1ea3i n\u1ed9p theo c\u00f4ng th\u1ee9c sau:<\/span><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n

    S\u1ed1 ph\u00ed ph\u1ea3i n\u1ed9p = Doanh thu d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng qu\u00fd <\/i>x 0,5%.<\/i><\/span><\/span><\/span><\/p>\n

    Th\u1eddi \u0111i\u1ec3m n\u1ed9p ph\u00ed c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p b\u00e1o c\u00e1o doanh thu d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng qu\u00fd.<\/span><\/span><\/span><\/p>\n

      \n
    1. \n

      C\u0103n c\u1ee9 s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o doanh thu d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng n\u0103m, doanh nghi\u1ec7p t\u00ednh s\u1ed1 ph\u00ed ph\u1ea3i n\u1ed9p theo c\u00f4ng th\u1ee9c sau:<\/span><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n

      S\u1ed1 ph\u00ed ph\u1ea3i n\u1ed9p n\u0103m = Doanh thu d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng n\u0103m <\/i>x 0,5%.<\/i><\/span><\/span><\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ph\u00ed ph\u1ea3i n\u1ed9p theo n\u0103m cao h\u01a1n s\u1ed1 ph\u00ed ph\u1ea3i n\u1ed9p c\u1ee7a 04 qu\u00fd, doanh nghi\u1ec7p n\u1ed9p b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch cho t\u1ed5 ch\u1ee9c thu, th\u1eddi \u0111i\u1ec3m n\u1ed9p ph\u00ed c\u00f9ng th\u1eddi \u0111i\u1ec3m n\u1ed9p b\u00e1o c\u00e1o n\u0103m. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ph\u00ed ph\u1ea3i n\u1ed9p theo n\u0103m th\u1ea5p h\u01a1n s\u1ed1 ph\u00ed ph\u1ea3i n\u1ed9p c\u1ee7a 04 qu\u00fd, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb ph\u1ea7n ch\u00eanh l\u1ec7ch cho s\u1ed1 ph\u00ed ph\u1ea3i n\u1ed9p c\u1ee7a qu\u00fd ti\u1ebfp theo.<\/span><\/span><\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ph\u00ed ph\u1ea3i n\u1ed9p theo n\u0103m t\u00ednh theo doanh thu d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (doanh thu x 0,5%) th\u1ea5p h\u01a1n M\u1ee9c ph\u00ed t\u1ed1i thi\u1ec3u quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch cho t\u1ed5 ch\u1ee9c thu.<\/span><\/span><\/span><\/p>\n

      Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 c\u1ea5p m\u1edbi, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung gi\u1ea5y ph\u00e9p) sau ng\u00e0y 01 th\u00e1ng 01 h\u00e0ng n\u0103m; gi\u1ea5y ph\u00e9p h\u1ebft h\u1ea1n ho\u1eb7c b\u1ecb thu h\u1ed3i tr\u01b0\u1edbc ng\u00e0y 01 th\u00e1ng 01 n\u0103m sau (ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng tr\u00f2n n\u0103m):<\/span><\/span><\/span><\/p>\n

      M\u1ee9c ph\u00ed t\u1ed1i thi\u1ec3u trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y = M\u1ee9c ph\u00ed t\u1ed1i thi\u1ec3u n\u0103m (quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u m\u1ee9c thu ph\u00ed) <\/i>x s\u1ed1 th\u00e1ng t\u00ednh ph\u00ed\/12<\/i><\/span><\/span><\/span><\/p>\n

      B\u00ean c\u1ea1nh \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 s\u1ed1 03\/2018\/TT-BTC c\u0169ng quy \u0111\u1ecbnh <\/span>ph\u00ed thi\u1ebft l\u1eadp m\u1ea1ng vi\u1ec5n th\u00f4ng c\u00f4ng c\u1ed9ng s\u1ebd \u0111\u01b0\u1ee3c Doanh nghi\u1ec7p vi\u1ec5n th\u00f4ng n\u1ed9p h\u00e0ng n\u0103m, th\u1eddi gian n\u1ed9p ph\u00ed trong l\u00e0 trong qu\u00fd I<\/span><\/span><\/span><\/p>\n

      C\u00f3 th\u1ec3 th\u1ea5y, Th\u00f4ng t\u01b0 s\u1ed1 s\u1ed1 03\/2018\/TT-BTC \u0111\u00e3 chi ti\u1ebft, c\u1ee5 th\u1ec3 h\u01a1n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c thu ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p vi\u1ec5n th\u00f4ng, g\u00f3p ph\u1ea7n ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u00e0y, qua \u0111\u00f3 c\u0169ng g\u00f3p ph\u1ea7n n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c n\u00e0y.<\/span><\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Ng\u00e0y 12\/01\/2018 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 s\u1ed1 03\/2018\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 273\/2016\/TT-BTC ng\u00e0y 14\/11\/2016 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ee9c thu, mi\u1ec5n, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed quy\u1ec1n ho\u1ea1t \u0111\u1ed9ng vi\u1ec5n th\u00f4ng v\u00e0 l\u1ec7 ph\u00ed c\u1ea5p […]<\/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-625","post","type-post","status-publish","format-standard","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/625","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=625"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/625\/revisions"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}