{"id":4947,"date":"2011-01-13T00:39:47","date_gmt":"2011-01-12T17:39:47","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=4947"},"modified":"2024-11-05T15:45:27","modified_gmt":"2024-11-05T08:45:27","slug":"144-luat-mien-thue-thong-tu-bat-nop","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/144-luat-mien-thue-thong-tu-bat-nop\/","title":{"rendered":"144. Lu\u1eadt mi\u1ec5n thu\u1ebf, th\u00f4ng t\u01b0 b\u1eaft n\u1ed9p!"},"content":{"rendered":"

Lu\u1eadt mi\u1ec5n thu\u1ebf, th\u00f4ng t\u01b0 b\u1eaft n\u1ed9p!<\/span><\/h4>\n
(KTSG) Theo lu\u1eadt \u0111\u1ecbnh, th\u00ec thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Tuy nhi\u00ean, quy \u0111\u1ecbnh \u1ea5y \u0111i v\u00e0o th\u1ef1c t\u1ebf th\u00ec \u0111\u00e3 b\u1ecb bi\u1ebfn d\u1ea1ng qu\u00e1 l\u1edbn, \u0111\u1ec3 r\u1ed3i ch\u1ec9 thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m l\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf; c\u00f2n c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi kh\u00e1c, trong \u0111\u00f3 c\u00f3 g\u1eedi v\u00e0ng th\u00ec v\u1eabn ph\u1ea3i n\u1ed9p thu\u1ebf.<\/strong> <\/em><\/h5>\n
Quy \u0111\u1ecbnh v\u1ec1 \u201cti\u1ec1n g\u1eedi\u201d<\/strong><\/h5>\n

Kho\u1ea3n 7, \u0110i\u1ec1u 4 c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2007 quy \u0111\u1ecbnh r\u00f5 m\u1ed9t trong nh\u1eefng kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n l\u00e0 \u201cThu nh\u1eadp t\u1eeb\u00a0l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5\u00a0ch\u1ee9c t\u00edn d\u1ee5ng.<\/em>\u201d Kho\u1ea3n 7, \u0110i\u1ec1u 4, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2008\/N\u0110-CP ng\u00e0y 08-9-2008 c\u1ee7a Ch\u00ednh ph\u1ee7 Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng kh\u00f4ng h\u01b0\u1edbng d\u1eabn g\u00ec kh\u00e1c, tr\u1eeb ch\u00e8n th\u00eam m\u1ed9t t\u1eeb th\u1eeba l\u00e0 \u201cng\u00e2n h\u00e0ng\u201d v\u00e0o c\u00e2u \u201cThu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/em>\u201d.<\/p>\n

Lu\u1eadt v\u00e0 Ngh\u1ecb \u0111\u1ecbnh \u0111\u1ec1u kh\u00f4ng gi\u1ea3i th\u00edch th\u1ebf n\u00e0o l\u00e0 ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng. Nh\u01b0 v\u1eady th\u00ec \u0111\u01b0\u01a1ng nhi\u00ean ph\u1ea3i hi\u1ec3u \u201cti\u1ec1n g\u1eedi\u201d theo kho\u1ea3n 9, \u0110i\u1ec1u 20 v\u1ec1 \u201cGi\u1ea3i th\u00edch t\u1eeb ng\u1eef\u201d c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 1997 (h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01-01-2011) nh\u01b0 sau: \u201cTi\u1ec1n g\u1eedi l\u00e0 s\u1ed1 ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c. <\/em>Ti\u1ec1n g\u1eedi \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e3i ho\u1eb7c kh\u00f4ng h\u01b0\u1edfng l\u00e3i v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi g\u1eedi ti\u1ec1n.\u201d<\/em> \u00a0Nh\u01b0 v\u1eady, ti\u1ec1n g\u1eedi theo gi\u1ea3i th\u00edch n\u00e0y g\u1ed3m ba lo\u1ea1i kh\u00e1c nhau l\u00e0: Ti\u1ec1n g\u1eedi k\u1ef3 h\u1ea1n, ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c ti\u1ec1n g\u1eedi kh\u00e1c. Kho\u1ea3n 13, \u0110i\u1ec1u 4\u00a0c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng n\u0103m 2010 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01-01-2011) c\u0169ng gi\u1ea3i th\u00edch t\u01b0\u01a1ng t\u1ef1 nh\u01b0 v\u1eady th\u00f4ng qua c\u1ee5m t\u1eeb \u201cnh\u1eadn ti\u1ec1n g\u1eedi\u201d.<\/p>\n

C\u00e1c h\u00ecnh th\u1ee9c ti\u1ec1n g\u1eedi kh\u00e1c trong Lu\u1eadt c\u00e1c TCTD c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u00f3 l\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 nh\u01b0 k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi v\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c n\u1eefa. \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c gi\u1ea3i th\u00edch qua m\u1ed9t lo\u1ea1t quy \u0111\u1ecbnh \u1edf c\u00e1c \u0111i\u1ec1u lu\u1eadt sau: \u0110i\u1ec1u 321 c\u1ee7a B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 n\u0103m 2005; \u0110i\u1ec1u 3, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 89\/1999\/N\u0110-CP ng\u00e0y 01-9-1999 c\u1ee7a Ch\u1ec9nh ph\u1ee7 v\u1ec1 B\u1ea3o hi\u1ec3m ti\u1ec1n g\u1eedi (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 109\/2005\/N\u0110-CP ng\u00e0y 24-8-2005); kho\u1ea3n 9, \u0110i\u1ec1u 3, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 163\/2006\/N\u0110-CP ng\u00e0y 29-12-2009 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 Giao d\u1ecbch b\u1ea3o \u0111\u1ea3m; \u0110i\u1ec1u 4, Quy ch\u1ebf ph\u00e1t h\u00e0nh gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 trong n\u01b0\u1edbc c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1 16\/2009\/TT-NHNN ng\u00e0y 11-8-2009) c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc. Trong c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 do t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u00e1t h\u00e0nh, ngo\u1ea1i tr\u1eeb c\u1ed5 phi\u1ebfu v\u00e0 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, c\u00f2n c\u00e1c lo\u1ea1i kh\u00e1c th\u00ec \u0111\u1ec1u mang t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ti\u1ec1n g\u1eedi, nh\u1ea5t l\u00e0 x\u00e9t theo m\u1ee5c ti\u00eau mi\u1ec5n thu\u1ebf, nh\u1eb1m t\u1eadn d\u1ee5ng m\u1ecdi ngu\u1ed3n v\u1ed1n nh\u00e0n r\u1ed7i c\u1ee7a d\u00e2n c\u01b0 \u0111\u1ec3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh, th\u00f4ng qua k\u00eanh ng\u00e2n h\u00e0ng.<\/p>\n

C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u201cti\u1ec1n g\u1eedi\u201d<\/strong><\/h5>\n

Th\u1ebf nh\u01b0ng kho\u1ea3n \u0111i\u1ec3m 7, M\u1ee5c III v\u1ec1 \u201cC\u00e1c kho\u1ea3n thu nh\u1eadp\u00a0\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf\u201d, Ph\u1ea7n A, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn s\u1ed1 84\/2008\/TT-BTC ng\u00e0y 30-9-2008 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh (\u0111\u00e3 \u0111\u01b0\u1ee3c b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1 02\/2010\/TT-BTC), th\u00ec l\u1ea1i thu h\u1eb9p h\u1eb3n ngh\u0129a c\u1ee7a \u201cti\u1ec1n g\u1eedi\u201d. Khi x\u00e1c \u0111\u1ecbnh l\u00e3i ti\u1ec1n g\u1eedi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh ch\u1ec9 \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean m\u1ed9t c\u0103n c\u1ee9 duy nh\u1ea5t: \u201c\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb\u00a0l\u00e3i ti\u1ec1n g\u1eedi l\u00e0\u00a0s\u1ed5\u00a0ti\u1ebft ki\u1ec7m (ho\u1eb7c th\u1ebb\u00a0ti\u1ebft ki\u1ec7m) c\u1ee7a c\u00e1\u00a0nh\u00e2n.<\/em>\u201d Nh\u01b0 v\u1eady Th\u00f4ng t\u01b0 s\u1ed1 84\/2008\/TT-BTC \u0111\u00e3 \u0111\u1ed3ng nh\u1ea5t \u201cti\u1ec1n g\u1eedi\u201d v\u1edbi \u201cti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m\u201d, v\u00ec ch\u1ec9 duy nh\u1ea5t lo\u1ea1i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m m\u1edbi c\u00f3 \u201cs\u1ed5 ti\u1ebft ki\u1ec7m (ho\u1eb7c th\u1ebb\u00a0ti\u1ebft ki\u1ec7m)\u201d.<\/p>\n

Ti\u1ebfp theo, \u0111i\u1ec3m 3, M\u1ee5c II v\u1ec1 \u201cC\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf\u201d, Ph\u1ea7n A c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 84\/2008\/TT-BTC c\u00f2n li\u1ec7t k\u00ea c\u00e1c kho\u1ea3n thu nh\u1eadp t\u1eeb \u0111\u1ea7u t\u01b0 v\u1ed1n ph\u1ea3i ch\u1ecbu thu\u1ebf g\u1ed3m: \u201cThu nh\u1eadp nh\u1eadn\u00a0\u0111\u01b0\u1ee3c t\u1eeb\u00a0c\u00e1c kho\u1ea3n l\u00e3i tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu v\u00e0\u00a0c\u00e1c gi\u1ea5y t\u1edd\u00a0c\u00f3\u00a0gi\u00e1\u00a0kh\u00e1c do c\u00e1c t\u1ed5\u00a0ch\u1ee9c trong n\u01b0\u1edbc ph\u00e1t h\u00e0nh<\/em>\u201d. Nh\u01b0 v\u1eady, r\u00f5 r\u00e0ng thu nh\u1eadp l\u00e3i t\u1eeb m\u1ed9t lo\u1ea1t h\u00ecnh th\u1ee9c ti\u1ec1n g\u1eedi kh\u00e1c nh\u01b0 ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n, ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n, ti\u1ec1n g\u1eedi d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi v\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ed7ng nhi\u00ean kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 l\u00e3i ti\u1ec1n g\u1eedi, t\u1ee9c l\u00e0 b\u1ecb lo\u1ea1i kh\u1ecfi di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. V\u00e0 t\u1ea5t c\u1ea3 \u0111\u00e3 b\u1ecb chuy\u1ec3n sang m\u1ea3ng ho\u1ea1t \u0111\u1ed9ng \u201c\u0111\u1ea7u t\u01b0 v\u1ed1n\u201d, v\u1edbi b\u1eb1ng ch\u1ee9ng ph\u00e1p l\u00fd \u0111\u01b0\u1ee3c g\u1ecdi chung l\u00e0 c\u00e1c \u201cc\u00e1c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1\u201d. Theo \u0111\u00f3, c\u00e1c ng\u00e2n h\u00e0ng ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb 5% thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n tr\u01b0\u1edbc khi tr\u1ea3 l\u00e3i \u0111\u1ed1i v\u1edbi c\u00e1c h\u00ecnh th\u1ee9c ti\u1ec1n g\u1eedi kh\u00e1c ngo\u00e0i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m. Theo t\u00f4i, h\u01b0\u1edbng d\u1eabn n\u00e0y c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 84\/2008\/TT-BTC l\u00e0 tr\u00e1i lu\u1eadt, kh\u00f4ng ph\u1ea3n \u1ea3nh \u0111\u00fang n\u1ed9i dung v\u00e0 m\u1ee5c \u0111\u00edch c\u1ee7a quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n

G\u1eedi v\u00e0ng c\u00f3 l\u00e0 \u201cti\u1ec1n g\u1eedi\u201d?<\/strong><\/h5>\n

M\u1ed9t trong nh\u1eefng h\u1ec7 qu\u1ea3 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 s\u1ed1 84\/2008\/TT-BTC l\u00e0, thu nh\u1eadp t\u1eeb vi\u1ec7c g\u1eedi ti\u1ebft ki\u1ec7m b\u1eb1ng v\u00e0ng t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u0169ng ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00e2y, Quy\u1ebft \u0111\u1ecbnh s\u1ed1 432\/2000\/Q\u0110-NHNN1 ng\u00e0y 03-10-2000 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc \u201cv\u1ec1 nghi\u1ec7p v\u1ee5 huy \u0111\u1ed9ng v\u00e0 s\u1eed d\u1ee5ng v\u1ed1n b\u1eb1ng v\u00e0ng, b\u1eb1ng VND b\u1ea3o \u0111\u1ea3m gi\u00e1 tr\u1ecb theo gi\u00e1 v\u00e0ng c\u1ee7a TCTD\u201d (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1019\/2001\/Q\u0110-NHNN ng\u00e0y 14-8-2001) quy \u0111\u1ecbnh vi\u1ec7c huy \u0111\u1ed9ng v\u1ed1n b\u1eb1ng v\u00e0ng \u201c\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi h\u00ecnh th\u1ee9c ti\u1ebft ki\u1ec7m c\u00f3 k\u1ef3 h\u1ea1n ho\u1eb7c ph\u00e1t h\u00e0nh ch\u1ee9ng ch\u1ec9 huy \u0111\u1ed9ng VND<\/em>\u201d. Nh\u01b0 v\u1eady, khi nh\u1eadn g\u1eedi v\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng, n\u1ebfu t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u00e1t h\u00e0nh \u201cth\u1ebb ti\u1ebft ki\u1ec7m\u201d, th\u00ec ng\u01b0\u1eddi g\u1eedi v\u00e0ng \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. C\u00f2n n\u1ebfu t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u00e1t h\u00e0nh \u201cch\u1ee9ng ch\u1ec9 huy \u0111\u1ed9ng\u201d, th\u00ec ng\u01b0\u1eddi g\u1eedi v\u00e0ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Nh\u01b0 v\u1eady, b\u1ea3n ch\u1ea5t th\u00ec ho\u00e0n to\u00e0n nh\u01b0 nhau, quan \u0111i\u1ec3m c\u0169ng kh\u00f4ng h\u1ec1 c\u00f3 s\u1ef1 thay \u0111\u1ed5i, nh\u01b0ng ch\u1ec9 b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng c\u00e2u ch\u1eef kh\u00e1c nhau, m\u00e0 thu nh\u1eadp ph\u1ea3i n\u1ed9p thu\u1ebf nghi\u1ec5m nhi\u00ean tr\u1edf th\u00e0nh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, t\u1eeb khi xu\u1ea5t hi\u1ec7n Th\u00f4ng t\u01b0 s\u1ed1 22\/2010\/TT-NHNN ng\u00e0y 29-10-2010 c\u1ee7a Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Quy \u0111\u1ecbnh v\u1ec1 huy \u0111\u1ed9ng v\u00e0 cho vay v\u1ed1n b\u1eb1ng v\u00e0ng c\u1ee7a TCTD, thay th\u1ebf cho Quy\u1ebft \u0111\u1ecbnh s\u1ed1 432\/2000\/Q\u0110-NHNN1 n\u00f3i tr\u00ean, th\u00ec thu nh\u1eadp l\u00e3i t\u1eeb vi\u1ec7c g\u1eedi v\u00e0ng l\u1ea1i thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. T\u1ea5t c\u1ea3 ch\u1ec9 v\u00ec m\u1ed9t l\u00fd do \u0111\u01a1n gi\u1ea3n, ho\u00e0n to\u00e0n kh\u00f4ng li\u00ean quan g\u00ec \u0111\u1ebfn quan \u0111i\u1ec3m \u0111\u00e1nh thu\u1ebf, \u0111\u00f3 l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 22\/2010\/TT-NHNN \u0111\u00e3 b\u1ecf \u0111i c\u00e1c c\u1ee5m t\u1eeb \u201ch\u00ecnh th\u1ee9c ti\u1ebft ki\u1ec7m\u201d v\u00e0 \u201cch\u1ee9ng ch\u1ec9 huy \u0111\u1ed9ng\u201d m\u00e0 thay b\u1eb1ng c\u1ee5m t\u1eeb \u201chuy \u0111\u1ed9ng v\u1ed1n b\u1eb1ng v\u00e0ng th\u00f4ng qua ph\u00e1t h\u00e0nh gi\u1ea5y t\u1edd c\u00f3 gi\u00e1\u201d. Th\u1ebf l\u00e0 t\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu nh\u1eadp t\u1eeb g\u1eedi v\u00e0ng t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u01a1ng nhi\u00ean b\u1ecb \u0111\u00e1nh thu\u1ebf thu nh\u1eadp theo kho\u1ea3n m\u1ee5c \u201c\u0111\u1ea7u t\u01b0 v\u1ed1n\u201d. Trong khi \u0111\u00f3, n\u1ebfu hi\u1ec3u c\u00e1c kh\u00e1i ni\u1ec7m \u201cti\u1ebft ki\u1ec7m\u201d, \u201cch\u1ee9ng ch\u1ec9 huy \u0111\u1ed9ng\u201d hay \u201cgi\u1ea5y t\u1edd c\u00f3 gi\u00e1\u201d \u0111\u1ec1u l\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c nhau c\u1ee7a \u201cti\u1ec1n g\u1eedi\u201d, th\u00ec thu nh\u1eadp l\u00e3i t\u1eeb vi\u1ec7c g\u1eedi v\u00e0ng t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay c\u0169ng v\u1eabn kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, ch\u1ee9 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1ch d\u00f9ng t\u1eeb c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc hay c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/p>\n

Nh\u01b0 v\u1eady, nhi\u1ec1u kho\u1ea3n thu nh\u1eadp l\u00e3i t\u1eeb giao d\u1ecbch v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n hay kh\u00f4ng, ho\u00e0n to\u00e0n ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1ch gi\u1ea3i th\u00edch v\u1ec1 \u201cti\u1ec1n g\u1eedi\u201d. Theo quy \u0111\u1ecbnh c\u1ee7a m\u1ed9t lo\u1ea1t v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt th\u00ec r\u00f5 r\u00e0ng, ti\u1ec1n g\u1eedi t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ph\u1ea3i \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 bao g\u1ed3m ti\u1ec1n g\u1eedi t\u00e0i kho\u1ea3n, ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m, k\u1ef3 phi\u1ebfu, t\u00edn phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi v\u00e0 gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 kh\u00e1c, ch\u1ee9 kh\u00f4ng th\u1ec3 n\u00e0o ch\u1ec9 b\u00f3 h\u1eb9p trong m\u1ed9t lo\u1ea1i \u201cti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m\u201d duy nh\u1ea5t nh\u01b0 gi\u1ea3i th\u00edch c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 84\/2008\/TT-BTC.<\/p>\n

\u00a0<\/em><\/p>\n

\n

Lu\u1eadt s\u01b0<\/span><\/a> Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c<\/a>,<\/a> Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt<\/a> ANVI<\/a>, Tr\u1ecdng t\u00e0i vi\u00ean VIAC.\u00a0<\/strong><\/p>\n

——<\/p>\n

B\u00e0i vi\u1ebft \u0111\u0103ng Th\u1eddi b\u00e1o Kinh t\u1ebf S\u00e0i G\u00f2n s\u1ed1 03 ng\u00e0y 13-01-2011:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/em><\/strong><\/h5>\n

 <\/p>\n

\u0110\u0103ng l\u1ea1i:<\/strong><\/h4>\n
    \n
  1. http:\/\/klvn.vn\/home\/tin-tai-chinh\/55547-thu-nhap-tu-lai-tien-gui-luat-mien-thue-thong-tu-bat-nop.html<\/a><\/li>\n
  2. http:\/\/ndhmoney.vn\/web\/guest\/tai-chinh-ca-nhan\/thue-bao-hiem\/thue\/view\/-\/journal_content\/journal_content_INSTANCE_6Fvc\/10136\/2705441?_journal_content_INSTANCE_6Fvc_version=1.0<\/a><\/li>\n
  3. http:\/\/phapluatviet.com\/dich-vu-tu-van\/tai-chinh-ngan-hang\/1677-luat-mien-thue-thong-tu-bat-nop.html<\/a><\/li>\n
  4. http:\/\/thuychung.net.vn\/thuvienductai\/tinchonloc.asp<\/a><\/li>\n
  5. http:\/\/tncn.tct.vn\/2011\/01\/luat-mien-thue-thong-tu-bat-nop.html<\/a><\/li>\n
  6. http:\/\/tintuc.xalo.vn\/00-1602670389\/Luat_mien_thue_thong_tu_bat_nop.html?mode=print<\/a><\/li>\n
  7. http:\/\/vietstock.vn\/ChannelID\/758\/Tin-tuc\/178792-thu-nhap-tu-lai-tien-gui-luat-mien-thue-thong-tu-bat-nop.aspx<\/a>.<\/li>\n
  8. http:\/\/www.baomoi.com\/Info\/Luat-mien-thue-thong-tu-bat-nop\/126\/5580235.epi<\/a><\/li>\n
  9. http:\/\/www.hcgf.com.vn\/component\/content\/article\/104-module-tai-chinh-quoc-te\/4063-lut-min-thu-thong-t-bt-np.html<\/a><\/li>\n
  10. http:\/\/www.toantamtax.vn\/public\/news.php?page=4&group_news_id=2&id=172<\/a><\/li>\n
  11. http:\/\/www.toitim.net\/luat-mien-thue-thong-tu-bat-nop-3376932.html<\/a><\/li>\n
  12. http:\/\/www.vinacorp.vn\/news\/luat-mien-thue-thong-tu-bat-nop\/ct-431896<\/a><\/li>\n<\/ol>\n

     <\/p>\n

    Th\u00f4ng t\u01b0 s\u1ed1 12\/2011\/TT-BTC ng\u00e0y 26-01-2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 84\/2008\/TT-BTC H\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u00e0 Th\u00f4ng t\u01b0 02\/2010\/TT-BTC H\u01b0\u1edbng d\u1eabn Th\u00f4ng t\u01b0 84\/2008\/TT-BTC \u0111\u00e3 gi\u1ea3i quy\u1ebft b\u1ea5t c\u1eadp \u0111\u1eb7t ra trong b\u00e0i n\u00e0y.<\/em>","protected":false},"excerpt":{"rendered":"

    Lu\u1eadt mi\u1ec5n thu\u1ebf, th\u00f4ng t\u01b0 b\u1eaft n\u1ed9p! (KTSG) Theo lu\u1eadt \u0111\u1ecbnh, th\u00ec thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Tuy nhi\u00ean, quy \u0111\u1ecbnh \u1ea5y \u0111i v\u00e0o th\u1ef1c t\u1ebf th\u00ec \u0111\u00e3 b\u1ecb bi\u1ebfn d\u1ea1ng qu\u00e1 l\u1edbn, \u0111\u1ec3 r\u1ed3i ch\u1ec9 thu nh\u1eadp t\u1eeb l\u00e3i ti\u1ec1n […]<\/p>\n","protected":false},"author":7,"featured_media":4562,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14,26],"tags":[36,38],"class_list":["post-4947","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nghien-cuu-bao-chi","category-legal-media","tag-luat-su-ngan-hang","tag-luat-su-thue"],"acf":[],"yoast_head":"\n144. Lu\u1eadt mi\u1ec5n thu\u1ebf, th\u00f4ng t\u01b0 b\u1eaft n\u1ed9p! - ANVI Law Firm<\/title>\n<meta name=\"description\" content=\"Lu\u1eadt mi\u1ec5n thu\u1ebf, th\u00f4ng t\u01b0 b\u1eaft n\u1ed9p l\u00e0 quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i TCTD...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/en\/tieng-viet-144-luat-mien-thue-thong-tu-bat-nop\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]144. 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