{"id":5158,"date":"2024-09-17T13:50:28","date_gmt":"2024-09-17T13:50:28","guid":{"rendered":"https:\/\/dichvuketoan.net.vn\/?p=5158"},"modified":"2024-09-17T13:54:27","modified_gmt":"2024-09-17T13:54:27","slug":"26-dia-phuong-bi-anh-huong-boi-bao-so-3-duoc-mien-giam-thue-moc-thoi-gian-cac-ca-nhan-doanh-nghiep-can-nho","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/26-dia-phuong-bi-anh-huong-boi-bao-so-3-duoc-mien-giam-thue-moc-thoi-gian-cac-ca-nhan-doanh-nghiep-can-nho\/","title":{"rendered":"26 \u0111\u1ecba ph\u01b0\u01a1ng b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi b\u00e3o s\u1ed1 3 \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf: M\u1ed1c th\u1eddi gian c\u00e1c c\u00e1 nh\u00e2n, doanh nghi\u1ec7p c\u1ea7n nh\u1edb"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

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M\u1edbi \u0111\u00e2y, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 4062\/TCT-CS y\u00eau c\u1ea7u c\u00e1c C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i c\u00f3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, doanh nghi\u1ec7p (DN) b\u1ecb thi\u1ec7t h\u1ea1i do b\u00e3o s\u1ed1 3 v\u00e0 m\u01b0a l\u0169 sau b\u00e3o g\u00e2y ra.<\/span><\/strong><\/span><\/div>\n
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26 \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u01b0\u1ee3c\u00a0gia h\u1ea1n, mi\u1ec5n, gi\u1ea3m thu\u1ebf\u00a0h\u1ed7 tr\u1ee3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, doanh nghi\u1ec7p<\/b><\/span><\/h2>\n

\"\"<\/p>\n

C\u1ee5 th\u1ec3, C\u00f4ng v\u0103n s\u1ed1 4062 n\u00eau r\u00f5, C\u1ee5c Thu\u1ebf t\u1ea1i 26 t\u1ec9nh, th\u00e0nh ph\u1ed1, n\u01a1i c\u00f3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, doanh nghi\u1ec7p b\u1ecb thi\u1ec7t h\u1ea1i do b\u00e3o s\u1ed1 3 v\u00e0 m\u01b0a l\u0169 sau b\u00e3o g\u00e2y ra\u00a0tri\u1ec3n khai h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n, gi\u1ea3m, gia h\u1ea1n thu\u1ebf, ch\u00ednh s\u00e1ch thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb \u1ea3nh h\u01b0\u1edfng do g\u1eb7p thi\u00ean tai.<\/span><\/p>\n

Danh s\u00e1ch 26 t\u1ec9nh, th\u00e0nh ph\u1ed1 g\u1ed3m:\u00a0Qu\u1ea3ng Ninh, H\u1ea3i Ph\u00f2ng, Th\u00e1i B\u00ecnh, Nam \u0110\u1ecbnh, H\u00f2a B\u00ecnh, L\u00e0o Cai, Y\u00ean B\u00e1i, S\u01a1n La, Lai Ch\u00e2u, \u0110i\u1ec7n Bi\u00ean, H\u00e0 Giang, Cao B\u1eb1ng, B\u1eafc K\u1ea1n, Th\u00e1i Nguy\u00ean, Tuy\u00ean Quang, Ph\u00fa Th\u1ecd, V\u0129nh Ph\u00fac, L\u1ea1ng S\u01a1n, B\u1eafc Giang, B\u1eafc Ninh, H\u1ea3i D\u01b0\u01a1ng, H\u00e0 N\u1ed9i, H\u01b0ng Y\u00ean, H\u00e0 Nam, Ninh B\u00ecnh, Thanh H\u00f3a.<\/i><\/span><\/p>\n

Mi\u1ec5n, gi\u1ea3m, gia h\u1ea1n nhi\u1ec1u lo\u1ea1i thu\u1ebf<\/b><\/span><\/h3>\n

\"26<\/p>\n

Theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 mi\u1ec5n, gi\u1ea3m, gia h\u1ea1n thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh do g\u1eb7p tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 27 \u0110i\u1ec1u 3 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n

C\u1ee5 th\u1ec3, doanh nghi\u1ec7p ch\u1ecbu \u1ea3nh h\u01b0\u1edfng thi\u00ean tai \u0111\u01b0\u1ee3c gia h\u1ea1n t\u1eeb 1-2 n\u0103m ti\u1ec1n n\u1ed9p thu\u1ebf (t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p \u1ea3nh h\u01b0\u1edfng c\u1ee7a b\u00e3o). Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh;\u00a0\u0111\u01b0\u1ee3c mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p, mi\u1ec5n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

Doanh nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi thi\u00ean tai c\u0169ng \u0111\u01b0\u1ee3c gi\u1ea3m t\u1ed1i \u0111a 30% s\u1ed1 thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t trong n\u0103m x\u1ea3y ra thi\u1ec7t h\u1ea1i v\u00e0 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb thi\u1ec7t h\u1ea1i sau khi \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng (n\u1ebfu c\u00f3).<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi thu\u1ebf t\u00e0i nguy\u00ean, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf cho s\u1ed1 t\u00e0i nguy\u00ean b\u1ecb t\u1ed5n th\u1ea5t, n\u1ebfu \u0111\u00e3 n\u1ed9p thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 ho\u1eb7c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p k\u1ef3 sau. Doanh nghi\u1ec7p c\u0169ng \u0111\u01b0\u1ee3c gi\u1ea3m 50% thu\u1ebf s\u1eed d\u1ee5ng \u0111\u1ea5t phi n\u00f4ng nghi\u1ec7p n\u1ebfu b\u1ecb thi\u1ec7t h\u1ea1i v\u1ec1 \u0111\u1ea5t v\u00e0 nh\u00e0.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh b\u1ecb \u1ea3nh h\u01b0\u1edfng thi\u00ean tai s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf t\u00e0i nguy\u00ean. Trong \u0111\u00f3, m\u1ee9c thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i nh\u01b0ng kh\u00f4ng qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng thi\u1ec7t h\u1ea1i nh\u01b0ng kh\u00f4ng qu\u00e1 30% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. M\u1ee9c thu\u1ebf t\u00e0i nguy\u00ean \u0111\u01b0\u1ee3c gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng s\u1ed1 t\u00e0i nguy\u00ean b\u1ecb t\u1ed5n th\u1ea5t; tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p ho\u1eb7c tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf t\u00e0i nguy\u00ean ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 sau.<\/span><\/p>\n

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Th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m, gia h\u1ea1n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/b><\/span><\/h3>\n

\"\"<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

\u0110\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh, theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1c nh\u00e2n (TNCN); Lu\u1eadt Thu\u1ebf Ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, Lu\u1eadt Thu\u1ebf T\u00e0i nguy\u00ean, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf t\u00e0i nguy\u00ean.<\/span><\/p>\n

H\u1ed9, c\u00e1 nh\u00e2n kinh doanh th\u1ef1c hi\u1ec7n n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53, \u0110i\u1ec1u 54, \u0110i\u1ec1u 55 Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 30 ng\u00e0y (ho\u1eb7c 40 ng\u00e0y trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ki\u1ec3m tra th\u1ef1c t\u1ebf) k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf quy\u1ebft \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n l\u00fd do kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf.<\/span><\/p>\n

C\u0169ng theo quy \u0111\u1ecbnh, h\u1ed9 c\u00e1 nh\u00e2n kinh doanh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c ng\u00e0nh kinh t\u1ebf, l\u0129nh v\u1ef1c n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 64\/2024\/N\u0110-CP ng\u00e0y 17\/6\/2024 c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf GTGT, thu\u1ebf TNCN ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/12\/2024.<\/span><\/p>\n

H\u1ed9, c\u00e1 nh\u00e2n kinh doanh ch\u1ec9 c\u1ea7n n\u1ed9p gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/9\/2024 \u0111\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/b><\/span><\/h2>\n

\"\"<\/p>\n

C\u01a1 quan thu\u1ebf kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n thu\u00ea \u0111\u1ea5t \u0111\u01b0\u1ee3c gia h\u1ea1n trong kho\u1ea3ng th\u1eddi gian \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p (g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi gi\u1ea5y \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n cho c\u01a1 quan thu\u1ebf sau khi \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, thanh tra x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n c\u00f3 s\u1ed1 ph\u1ea3i n\u1ed9p t\u0103ng th\u00eam c\u1ee7a c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c gia h\u1ea1n).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf \u0111\u00e3 t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec c\u01a1 quan thu\u1ebf \u0111i\u1ec1u ch\u1ec9nh, kh\u00f4ng t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u1ed9 kinh doanh b\u1ecb thi\u1ec7t h\u1ea1i v\u1eadt ch\u1ea5t, g\u00e2y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh do thi\u00ean tai (l\u0169 l\u1ee5t) \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf kh\u00f4ng qu\u00e1 02 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb ph\u1ea1t v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n n\u1ee3 thu\u1ebf trong th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/span><\/p>\n

================================<\/span><\/p>\n

D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n MVA B\u1eafc Giang<\/strong><\/a><\/span><\/p>\n

\"\ud83c\udfe4\"<\/span>\u0110\u1ecba ch\u1ec9: S\u1ed1 02, \u0110\u01b0\u1eddng Nh\u1eadt \u0110\u1ee9c, TP. B\u1eafc Giang.<\/span><\/div>\n
\"\ud83d\udcf2\"<\/span>\u0110i\u1ec7n tho\u1ea1i: 0928.81.2288 ho\u1eb7c 0966.670.699<\/span><\/div>\n
\"\ud83d\udce7\"<\/span>Email: mva.bacgiang@gmail.com<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

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