13 bai giang thuetndn 42009 cap chung chi
Post on 30-May-2018
216 Views
Preview:
TRANSCRIPT
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
1/92
1
LUT THUTHU NHP DOANH NGHIPLut s: 14/2008/QH12, ngy 03/6/2008
Ngi trnh by: Ts. Th ThnPh Ch tch Hi T vn thu Vit
Nam
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
2/92
2
NI DUNG Khi nim, c im, vai tr
ca thu TNDN S cn thit ban hnh lut
thu TNDN
Mc tiu, yu cu sa i lutthu TNDN Ni dung lut thu TNDN
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
3/92
3
Khi nim, c im, vai tr
ca thu TNDN
1. Khi nim Thu TN l mt loi thu trc thu nh
trc tip vo TN thc t ca cc t chcv c nhn.Thu TN gm: thu TNDN vthu TNCN.
Thu TNDN l mt loi thu trc thunh vo TNCT ca c s SX, KD trongk.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
4/92
4
Khi nim, c im, vai tr
ca thu TNDN2. c im thu TNDN- Thu TNDN l mt loi thu trc
thu. Tnh cht trc thu ca loi thuny c biu hin s ng nhtgia i tng np thu v i
tng chu thu.- Thu TNDN nh vo thu nhp chu
thu ca doanh nghip
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
5/92
5
Khi nim, c im, vai tr
ca thu TNDN 3. Vai tr ca thu TNDN1. Thu TNDN l khon thu quan trng ca
NSNN2. Thu TNDN l cng c quan trng ca
Nh nc trong vic iu tit v m nnkinh t
3. Thu TNDN l mt cng c ca Nh ncthc hin chnh sch cng bng x hi
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
6/92
6
S CN THIT Lut thu TNDN (01/01/2004) thay th Lut
thu TNDN (1997).
TNDN gp phn ci thin mi trng u t,thc y ci cch hnh chnh trong qun l thuv thc hin u i u t; p ng c yucu ca thc tin Vit nam
gp phn bo m ngun thu quan trng ca
NSNN: nm 2003: 36.305 t; 2004: 42.798 t ;2005: 60.153 t ; 2006: 75.256 t, trong duth chim 50%.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
7/92
7
S CN THITNhng nhc im, hn ch : 1. Thu sut 28% cha thc s cnh tranh
trong thu ht u t nc ngoi do cc nctrong khu vc c s iu chnh gim; 2. u i thu cn dn tri, phc tp, cha
pht huy hiu qu phn b ngun lc trong
u t p ng yu cu v pht trin KTtheo vng v lnh th, nht l thu ht ut vo cc a bn c iu kin KT - XH cbit kh khn;
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
8/92
8
S CN THIT 3. Cn c tnh thu (bao gm thu nhp chu
thu, chi ph c tr v khng c tr)
cha thc s minh bch, cha ph hp vithng l quc t.
4. Mt s ni dung ca Lut c chuynsang iu chnh ti cc Lut khc nh Lut
qun l thu, Lut thu thu nhp c nhn.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
9/92
9
MC TIU, YU CU Chng trnh ci cch h thng
thu n nm 2010 xc nh l:hon thin theo hng gim mcTS, gim din min, gim thu;thng nht mc TS v u i thu
gia cc thnh phn KT khuynkhch u t v m bo bnh ngtrong cnh tranh
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
10/92
10
MC TIU, YU CU Mt l, Tip tc to mi trng u t
v KD thun li, bo m cng bng,
bnh ng trong cnh tranh; thc hingim mc TS chung DN c thmngun lc ti chnh, tng tch lu, tch
t i mi thit b, y mnh u tpht trin, nng cao nng lc cnhtranh.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
11/92
11
MC TIU, YU CU Hai l, Ci cch u i thu nhm
chuyn bin trong phn b ngun lc,
khuyn khch v thu ht u t c chnlc PT cc vng c iu kin KT - XHc bit kh khn v mt s t ngnh, lnhvc quan trng theo CS pht trin caNh nc, thu hp din u i theo
ngnh, lnh vc. Ba l, Tuy c tc ng gim thu NSNNtrong vi nm u nhng phi m bon nh v tng trng ngun thu NSNNtrong trung v di hn.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
12/92
12
NI DUNG LUT Lut thu TNDN S 14/2008/QH12, ngy 03/6/2008, gm
20 iu:Chng I: nhng quy nh chung( 5 iu)
Chng II: Cn c v phng php tnh thu (7 iu)Chng III:u i thu TNDN (6 iu)Chng IV : iu khon thi hnh( 2 iu)
NGH NH S 124/2008/N-CP NGY 11 /12/08
THNG T S: 130 /2008/TT-BTC NGY 26/12/08 THNG T S: 134 /2008/TT-BTC NGY 31/12/08
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
13/92
13
1. Ngi np thu: 1. Ngi np thu TNDN l cc t
chc c hot ng SX, KD hng ha,
DV c TNCT:a. DN c thnh lp theo quy nh
ca php lut Vit Nam;
b. DN c thnh lp theo quy nhca PL nc ngoi c c s thngtr hoc khng c c s thng trti VN;
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
14/92
14
1. Ngi np thuc. T chc c thnh lp theo Lut
hp tc x;d. n v s nghip c thnh lptheo quy nh ca PL Vit Nam;
. T chc khc c hot ng SX, KDc thu nhp.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
15/92
15
2. Ngi np thu 2. DN c TNCT np thu TNDN:a) DN c thnh lp theo quy nh ca php
lut VN np thu i vi TNCT pht sinhti VN v TNCT pht sinh ngoi VN;b) DN nc ngoi c c s thng tr ti Vit
Nam np thu i vi TNCT pht sinh ti
Vit Nam v TNCT pht sinh ngoi VNlin quan n hot ng ca c sthng tr ;
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
16/92
16
2. Ngi np thuc) DN nc ngoi c c s thng tr ti Vit
Nam np thu i vi TNCT pht sinh ti
Vit Nam m khon thu nhp nykhng lin quan n hot ng ca cs thng tr;
d) DN nc ngoi khng c c s thng tr
ti Vit Nam np thu i vi TNCT phtsinh ti Vit Nam
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
17/92
17
2. Ngi np thu 3. C s thng tr ca DN nc ngoil c
s KD m thng qua , DN nc ngoi tinhnh mt phn hoc ton b hot ng SX,KD
ti VN mang li thu nhp, bao gm:a) Chi nhnh, vn phng iu hnh, nh my,
cng xng, phng tin vn ti, hm m, mdu, kh hoc a im khai thc ti nguynthin nhin khc ti Vit Nam;
b) a im xy dng, cng trnh XD, lp t, lprp;
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
18/92
18
2. Ngi np thu
c) C s cung cp dch v bao gm c DV tvn thng qua ngi lm cng hay mt t
chc, c nhn khc;d) i l chodoanh nghipnc ngoi;) idinti VN trong cc trng hp l i
din c thm quyn k kt H ng tn DN
nc ngoi hoc i din khng c thmquyn k kt H ng tn DN nc ngoinhng thng xuyn thc hin vic giao HHhoc cung ng DV ti Vit Nam;
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
19/92
19
3. Thu nhp chu thuThu nhp chu thu 1. TNCT l thu nhp t hot ng SX, KD
hng ho, dch v v TN khc. 2. Thu nhp khc:- TN t chuyn nhng vn, chuyn
nhng bt S;- TN t quyn s hu, quyn s dng TS;- TN t chuyn nhng, cho thu, thanh l
TS;
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
20/92
20
3. Thu nhp chu thu
2. Thu nhp khc (tip)- thu nhp t li tin gi, cho vay vn, bn
ngoi t;- hon nhp cc khon d phng;- thu khon n kh i xo nay i c;
thu khon n phi tr khng xc nh cch;
- khon thu nhp t KD ca nhng nm trc bb st v cc khon TN khc, k c TN nhnc t hot ng SX, KD ngoi Vit Nam.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
21/92
21
4.Thu nhp min thu 1. Thu nhp t trng trt, chn
nui, nui trng thy sn ca cct chc c thnh lp theoLut hp tc x.
2. Thu nhp t vic thc hin dchv k thut trc tip phc v nngnghip.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
22/92
22
4.Thu nhp min thu
3. Thu nhp t vic thc hin hp ngnghin cu KH v PT cng ngh, sn
phm ang trong thi k SX th nghim,sn phm lm ra t cng ngh mi lnu p dng ti Vit Nam ( ti a min 1nm)
iu kin: - C chng nhn ng k hotng nghin cu khoa hc;
- c c quan qun l Nh nc v khoa
hc c thm quyn xc nhn;
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
23/92
23
4.Thu nhp min thu 4. Thu nhp t hot ng SX, KD hng ho, dch v ca
DN dnh ring cho lao ng l ngi tn tt, ngi saucai nghin; ngi nhim HIV chim t 51% trln
iu kin i vi DN c s dng L :1. l ngi khuyt tt (c thng binh, bnh binh) phi cxc nhn ca CQYT c thm quyn v s L l ngikhuyt tt.
2. l ngi sau cai nghin ma ty phi c giy chngnhn hon thnh cai nghin ca cc c s cai nghin
hoc xc nhn ca CQ c thm quyn lin quan.3. l ngi nhim HIV phi c xc nhn ca CQYT c thm
quyn v s lao ng l ngi nhim HIV.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
24/92
24
4.Thu nhp min thu 5. TN t H dy ngh dnh ring cho ngi dn
tc thiu s, ngi tn tt, tr em c hon cnhc bit kh khn, i tng t nn XH.
Trng hp c s dy ngh c c i tng khc thphn thu nhp c min thu c xc nh t l
p ng cc iu kin:- C s dy ngh c thnh lp v hot ng theo
quy nh ca cc vn bn hng dn v dy ngh.- C danh sch cc hc vin l ngi dn tc thiu
s, ngi khuyt tt, tr em c hon cnh c bitkh khn, i tng t nn x hi
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
25/92
25
4.Thu nhp min thu 6. TN c chia t H gp vn, lin doanh,
lin kt vi DN trong nc, sau khi npthu TNDN theo quy nh.(k c trng hpbn nhn vn c min thu)
7. Khon ti tr nhn c s dng chohot ng GD, nghin cu KH, vn ho, nghthut, t thin, nhn o v hot ng XHkhc ti Vit Nam.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
26/92
26
5. K tnh thu 1. K tnh thu TNDN c xc nh theo
nm dng lch hoc nm ti chnh, trtrng hp theo tng ln pht sinh
2. K tnh thu TNDN theo tng ln PS:- DN nc ngoi c c s thng tr ti Vit
Nam c TNCT PS ti VN m khon TN nykhng lin quan n hot ng ca c sthng tr;
- DN nc ngoi khng c c s thng tr tiVN
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
27/92
27
6. Cn c tnh thu:
Cn c tnh thu l thu nhp tnh
thu v thu sut
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
28/92
28
7. Xc nh TN tnhthu
1. TN tnh thu = TNCT - TN cmin thu v cc khon l c kt
chuyn t cc nm trc. 2. TNCT = DT - cc khon chi c tr
ca hot ng SX, KD + thu nhp khc,k c TN nhn c ngoi Vit Nam.
3. Thu nhp t hot ng chuynnhng BS phi xc nh ring k khai np thu.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
29/92
29
8. Doanh thu
Doanh thu l ton b tin bn hng, tingia cng, tin cung ng dch v, tr gi,
ph thu, ph tri m DN c hng. DTc tnh bng ng VN; trng hpc DT bng ngoi t th phi quy ira ng VN theo t gi giao dch bnh
qun trn th trng ngoi t lin NHdo NHNN Vit Nam cng b ti thiim pht sinh DT bng ngoi t.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
30/92
30
8. Doanh thu Thi im xc nh DT:- i vi hot ng bn HH l thi
im chuyn giao quyn s hu,quyn s dng hng ho cho ngimua.
- i vi cung ng DV l thi imhon thnh vic cung ng dch vcho ngi mua hoc thi im lpho n cung ng dch v.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
31/92
31
9. Cc khon chi phc tr 1. DN c tr mi khon chi
nu p ng cc K:a) Khon chi thc t pht sinh
lin quan n hot ng SX,KD ca DN;
b) Khon chi c ho n,chng t theo quy nh ca PL.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
32/92
32
10. Chi ph khng ctr
1. Khon chi khng lin quan nSXKD v khng ho n chngt, tr phn gi tr tn tht dothin tai, dch bnh v cc trnghp bt kh khng khc khng
c bi thng;
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
33/92
33
10. Chi ph khng ctr2. Trch khu hao TSC khng ng quy
nh ca php lut:- TSC K s dng cho KD
- TSC k thuc quyn SH ca DN; Kqun l theo di- Khu hao vt mc; GTKH tng ng
NG trn 1,6 t (xe t t 9 ch tr
xung - 1/1/09); du thuyn, my bayK s dng KD- TSC Khu hao ht
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
34/92
34
10. Chi ph khng ctr3. Chi ph NL, vt liu, NL, nng lng, HH vt
nh mc tiu hao do DN xy dng, thng bocho c quan thuv gi TT xut kho;
Thi hn TB iu chnh - thi hn np t khai QTthuChi ph ca DN mua hng ho, DV khng c ho
n, c php lp Bng k thu mua HH, DV muavo (theo mu s 01/TNDN) nhng khng lp
Bng k km theo chng t thanh ton
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
35/92
35
10. Chi ph khng ctr
4.Tin lng, tin cng:- TL, TC ca ch DN t nhn;- Th lao tr cho sng lp vin DN khng trc tip
tham gia iu hnh SX, KD;- Tin lng, tin cng, cc khon hch ton khc tr
cho ngi L nhng thc t khng chi tr hockhng c ho n, chng t theo qui nh caPL; Chi trang phc bng tin trn 1tr, hin vt
trn 1,5 tr.- lp qu d phng BS qu lng: 17% QL thchin (trong 90 ngy sau kt thc nm);
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
36/92
36
10. Chi ph khng ctr5. Chi thng sng kin, ci tin m DN khng c quy
ch quy nh c th v vic chi thng sng kin, citin, khng c hi ng nghim thu sng kin, citin.
6. Chi mua bo him nhn th cho ngi lao ng.7. Chi ph cp tu xe i ngh php khng ng theo
quy nh ca B Lut Lao ng;8. Chi ph cp cho ngi L i cng tc trong nc v
nc ngoi (khng bao gm tin i li v tin ) vtqu 2 ln mc quy nh theo hng dn ca BTC ivi cn b cng chc, vin chc NN.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
37/92
37
10. Chi ph khng ctr
9. Phn chi ph qun l KD do DN nc ngoiphn b cho c s thng tr ti VN vtmc tnh theo phng php phn b dophp lut VN quy nh;
10. Phn chi vt mc theo quy nh caPL: v trch lp d phng:gim gi hngtn kho, d phng tn tht cc khon u
t TC, d phng n phi thu kh i v dphng bo hnh sn phm, hng ho,cng trnh xy lp; v tr cp mt viclm v chi tr cp thi vic cho ngi laong
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
38/92
38
10. Chi ph khng ctr11. Phn trch np qu bo him x hi, bo
him y t, kinh ph cng on vt mcquy nh. Phn chi ng gp hnh thnh
ngun chi ph qun l cho cp trn, ching gp vo cc qu ca hip hi vtqu mc quy nh ca hip hi.
12. Chi tr tin in, tin nc i vinhng hp ng in nc do ch s hu
cho thu a im sn xut, kinh doanhk trc tip vi n v cung cp in,nc khng c chng t
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
39/92
39
10. Chi ph khng ctr13.Phn chi tr li tin vay vn SX, KD ca i tng
khng phi l t chc tn dng hoc t chc kinh tvt qu 150% mc li sut c bn do NHNN
Vit Nam cng b ti thi im vay;14. Chi tr li tin vay vn tng ng vi phn vn
iu l cn thiu
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
40/92
40
10. Chi ph khng ctr15. Cc khon chi ph trch trc theo k hn m n
k hn cha chi hoc chi khng ht.Cc khon trch trc v sa cha ln TSC theo chu
k, cc khon trch trc i vi hot ng hchton DT nhng cn tip tc phi thc hin ngha vtheo hp ng v cc khon trch trc khc.
i vi nhng TSC vic sa cha c tnh chu k th cs KD c trch trc chi ph sa cha theo d tonvo chi ph hng nm. Nu s thc chi sa cha lnhn s trch theo d ton th c s KD c tnhthm vo chi ph hp l s chnh lch ny.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
41/92
41
10. Chi ph khng ctr16. Cc khon chi sau khng ng i tng, khng
ng mc ch hoc mc chi vt qu quy nh. a) Cc khon chi thm cho Ln c tnh vo
CP:- Chi cho cng tc o to li ngh cho L n: hcph; chnh lch TL ngch bc (m bo 100%lng cho ngi i hc).
- TL v ph cp cho gio vin dy nh tr, mu
gio - DN- Chi ph t chc khm SK thm trong nm cho n
CNV.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
42/92
42
10. Chi ph khng ctr- Chi bi dng cho L n sau khi sinh con ln 1 - 2.- Ph cp lm thm gi (khng ngh sau khi sinh con,
ngh cho con b)
b) Cc khon chi thm cho ngi dn tc thiu sc tnh vo chi ph c tr bao gm: hc ph ihc (nu c) cng chnh lch tin lng ngch bc(m bo 100% lng cho ngi i hc); tin h trv nh , bo him x hi, bo him y t cho ngidn tc thiu s trong trng hp cha c Nhnc h tr theo ch quy nh.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
43/92
43
10. Chi ph khng ctr17. Chi ph thu TSC vt qu mc phn b theo s
nm m bn i thu tr tin trc. i vi chi ph sa cha TSC i thu - bn i thu
c trch nhim sa cha TS th chi ph sa chaTSC i thu c php hch ton vo CP hoc phnb dn nhng khng qu 3 nm.
Chi ph c cc ti sn khng thuc TSC: chi vmua v s dng cc ti liu k thut, bng sng ch,giy php chuyn giao cng ngh, nhn hiu thngmi, li th KD... c phn b dn vo chi ph kinhdoanh nhng khng qu 3 nm.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
44/92
44
10. Chi ph khng ctr
18. Phn chi QC, tip th, KM, hoa hng MG; chitip tn, khnh tit, hi ngh; chi h tr tip th,chi h tr CP, chit khu thanh ton; chi bobiu, bo tng ca c quan bo ch lin quantrc tip n hot ng SX, KD vt qu 10%tng s chi c tr;
- i vi DN thnh lp mi l phn chi vt
qu 15% - 3 nm u, k t khi c thnhlp.- Tng s chi c tr khng bao gm cc khon
chi quy nh ti im 21; i vi H T.mi:khng bao gm gi mua ca HH bn ra;
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
45/92
45
10. Chi ph khng ctr 19. Khon l chnh lch t gi hi
oi do nh gi li cc khon mc
tin t c gc ngoi t cui nm tichnh; l chnh lch t gi phtsinh trong qu trnh u t xy
dng c bn (giai on trc hotng sn xut kinh doanh
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
46/92
46
10. Chi ph khng ctr 20. Chi v u t xy dng c bn
trong giai on u t hnh
thnh ti sn c nh; chi ng ha phng; chi ng h cc onth, t chc x hi ngoi doanh
nghip; chi t thin; chi ph muath hi vin sn golf, chi ph chigolf.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
47/92
47
10. Chi ph khng ctr
21. Khon ti tr, tr khon ti tr cho giodc, y t, khc phc hu qu thin tai v
lm nh tnh ngha cho ngi nghotheo quy nh ca php lut.(chng t lcc bng k
03/TNDN: GD;04/TNDN:Yt; 05/TNDN: Hu qu
thin tai; 06/TNDN: lm nh tnh ngha)
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
48/92
48
10. Chi ph khng ctr22. Khon tin pht do vi phm hnh chnh;
23. Khon chi c b p bng ngun kinh
ph khc24. Thu GTGT u vo c khu tr,thu GTGT np theo phng php khutr, thu TNDN;
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
49/92
49
11. Xc nh TNTT chuynnhng vn, CK 1. Thu nhp thuc din np thu- Thu nhp t CN vn ca DN l TN c c t
chuyn nhng mt phn hoc ton b svn ca DN T cho mt hoc nhiu tchc, c nhn khc (bao gm c trng hpbn ton b doanh nghip).
- Thu nhp t chuyn nhng CK ca DN lTN c c t CN mt phn hoc ton b sCK ca CK tham gia u t CK cho mt
hoc nhiu TC, c nhn khc. Thu nhp t chuyn nhng chng khonbao gm: chuyn nhng c phiu, triphiu, chng ch qu v cc loi chng khonkhc theo quy nh.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
50/92
50
11. Xc nh TNTTchuyn nhng vn, CK 2.TNTT chuyn nhng vn = Gi
chuyn nhng-Gi mua ca phn
vn chuyn nhng-Chi ph chuynnhng:
- Gi chuyn nhng c xc nh
l tng gi tr thc t m bnchuyn nhng thu c theo hpng chuyn nhng.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
51/92
51
11. Xc nh TNTTchuyn nhng vn, CKHp ng chuyn nhng vn Q vic thanh ton theo
hnh thc tr gp, tr chm th DT ca HCN khng baogm li tr gp, li tr chm theo thi hn quy nhtrong hp ng.
Hp ng CN khng Q gi thanh ton hoc CQT c c s X gi thanh ton khng ph hp gi th trng-CQT c quyn KT v n nh gi CN. Cn c: da vo tiliu iu tra ca CQT hoc cn c gi CN vn ca cctrng hp khc cng thi gian, cng TC kinh t hoc
cc hp ng chuyn nhng tng t.
h
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
52/92
52
11. Xc nh TNTTchuyn nhng vn, CK - Gi mua ca phn vn chuyn nhng c
xc nh i vi tng trng hp nh sau:+ Nu l chuyn nhng vn gp thnh lp DN
l gi tr phn vn ti thi im gp vn. Trgi vn c xc nh trn c s s sch, hon, chng t k ton ca t chc chuynnhng vn ti thi im gp vn v c ccbn tham gia DN hoc tham gia hp ng hptc kinh doanh xc nhn.
+ Nu l phn vn do mua li th gi mua l gitr phn vn ti thi im mua. Gi mua cxc nh cn c vo hp ng mua li phnvn gp, chng t thanh ton.
h
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
53/92
53
11. Xc nh TNTTchuyn nhng vn, CK - CP chuyn nhng l cc khon chi TT lin quan
trc tip n vic chuyn nhng, c chng t, hon hp php. Trng hp chi ph CN pht sinh NN th cc CT gc phi c mt c quan cngchng hoc kim ton c lp ca nc c chi phPS xc nhn v chng t phi c dch ra tingVit (c xc nhn ca i din c thm quyn).
Chi ph chuyn nhng gm:CP lm cc th tcphp l cn thit cho vic chuyn nhng; cckhon ph v l ph phi np; cc chi ph giao dch,m phn, k kt hp ng v cc chi ph khc cchng t chng minh.
11 X h TNTT
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
54/92
54
11. Xc nh TNTTchuyn nhng vn, CK 3.TNTT t chuyn nhng chng khon = gi bn
chng khon - gi mua CK chuyn nhng - cc CPlin quan n vic chuyn nhng.
- Gi bn chng khon: + CK nim yt v CK ca cng ty i chng cha
nim yt nhng thc hin ng k ti trung tmGDCK th gi bn CK l gi thc t bn chngkhon (l gi khp lnh hoc gi tho thun) theothng bo ca SGDCK, trung tm CK.
+ CK ca cc cng ty khng thuc cc trng hpnu trn th gi bn chng khon l gi chuynnhng ghi trn hp ng chuyn nhng.
11 X h TNTT
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
55/92
55
11. Xc nh TNTTchuyn nhng vn, CK - Gi mua CK: + CK nim yt v CK ca cng ty i chng
cha nim yt nhng thc hin ng k ti
trung tm GDCK th gi mua CK l gi thcmua chng khon (l gi khp lnh hoc githo thun) theo thng bo ca S GDCK,trung tm GDCK.
+ CK mua thng qua u gi th gi mua CK lmc gi ghi trn thng bo kt qu trng ugi c phn ca t chc thc hin u gi cphn v giy np tin.
11 X h TNTT
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
56/92
56
11. Xc nh TNTTchuyn nhng vn, CK + CK khng thuc cc trng hp nu trn: gi
mua l gi chuyn nhng ghi trn hp ngchuyn nhng.
- CP chuyn nhng l cc khon chi thc t linquan trc tip n vic chuyn nhng, c chngt, ho n hp php.
Chi ph chuyn nhng: CP lm cc th tcphp l; Cc khon ph v l ph phi np; Ph luk CK; Ph y thc chng khon ; Cc chi ph giao
dch, m phn, k kt hp ng chuyn nhngv cc chi ph khc c chng t chng minh.
h h
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
57/92
57
.ng chuyn nhngBS 1. Thu nhp thuc din np thu
Thu nhp t chuyn nhng BS sn gm thunhp t chuyn quyn s dng t, chuyn
nhng quyn thu t, cho thu li t cadoanh nghip kinh doanh bt ng sn theoquy nh ca php lut v t ai khng phnbit c hay cha c kt cu h tng, cng trnhkin trc gn lin vi t.
Thu nhp tnh thu bng (=) thu nhp chu thutr (-) cc khon l ca hot ng chuynnhng bt ng sn ca cc nm trc (nuc).
h h
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
58/92
58
.ng chuyn nhngBS 2. Thu nhp chu thu.TNCT t chuyn nhng bt ng
sn = DT thu c t hot ngchuyn nhng bt ng sn - givn ca bt ng sn v cc khon
chi ph c tr lin quan n hotng chuyn nhng bt ng sn.
h h
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
59/92
59
.ng chuyn nhngBS a) DT t hot ng chuyn nhng BS
c xc nh theo gi thc t chuynnhng (bao gm c cc khon ph thu
v ph thu thm nu c) ti thi imchuyn nhng bt ng sn. Trng hp gi chuyn quyn s dng
t thp hn gi t do UBND tnh,thnh ph trc thuc Trung ng quynh th tnh theo gi do UBND tnh,thnh ph trc thuc T quy nh tithi im chuyn nhng bt ng sn.
h h
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
60/92
60
.ng chuyn nhngBS
a) Nguyn tc xc nh chi ph:- Cc khon chi c tr xc nh TNCT ca
hot ng chuyn nhng BS phi tng ngvi DT tnh TNCT.
- D n u t hon thnh tng phn v chuynnhng dn theo tin th cc khon CP chungs dng cho d n, CP trc tip s dng chophn d n hon thnh c phn b theom2 t chuyn quyn xc nh TNCT ca
din tch t chuyn quyn (Chi ph ng giao thngni b; khun vin cy xanh; chi ph TXD h thng cp, thotnc; trm bin th in; chi ph bi thng v ti sn trn t...)
h h
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
61/92
61
.ng chuyn nhngBS b) Chi ph chuyn nhng bt ng sn c tr: - Gi vn ca t chuyn quyn c xc nh ph
hp vi ngun gc quyn s dng t.Cc khon chi ph bi thng, n b, h tr, ti nh c
v chi ph t chc thc hin bi thng, h tr, tinh c nu khng c ho n th c lp Bng kghi r: tn; a ch ca ngi nhn; s tin n b, htr; ch k ca ngi nhn tin v c Chnh quynphng, x ni c t c n b, h tr xc nhntheo ng quy nh ca php lut
Khng c tnh vo CP chuyn nhng BS cc khonCP c NN thanh ton hoc thanh ton bngngun vn khc.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
62/92
62
13. Thu sut
1. Thu sut thu TNDN l 25%, 2. Thu sut thu TNDN i vi
hot ng tin hnh tm kim thmd, khai thc du kh v ti nguynqu him khc t32% n 50%
ph hp vi tng d n, tng c sKD.
14 Ph h t h
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
63/92
63
14. Phng php tnhthu
1. S thu TNDN phi np = TN tnh thuX TS; trng hp DN np thu TN ngoi VN th c tr s thu TN np
nhng ti a khng qu s thu TNDNphi np theo quy nh ca Lut. 2. Phng php tnh thu i vi DN
nc ngoi c c s thng tr ti VNc TNCT PS ti VN m khon TN nykhng lin quan n hot ng cac s thng tr; DN nc ngoikhng c c s thng tr ti VN:
14 Ph h t h
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
64/92
64
14. Phng php tnhthu a) Dch v: 5%, ring trng hp cung ng
dch v c gn vi hng ho th hng ho ctnh theo t l 1%;
b) Tin bn quyn: 10%; c) Thu tu bay (k c thu ng c, ph tng
tu bay), tu bin: 2%; d) Thu my mc, thit b phng tin vn ti
(tr quy nh ti im c khon ny): 5%;
) Li tin vay: 10%; e) Chuyn nhng chng khon: 0,1%; g) Xy dng, vn ti, ti bo him ra nc
ngoi v hot ng khc: 2%.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
65/92
65
15. Ni np thu DN np thu ti ni c tr s chnh. Trng
hp DN c c s SX hch ton ph thuchot ng ti a bn tnh, thnh ph trc
thuc TW khc vi a bn ni DN c trs chnh th s thu c tnh np theo %chi ph gia ni c c s SX v ni c trs chnh. Vic phn cp, qun l, s dng
ngun thu c thc hin theo quy nhca Lut NSNN.
6
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
66/92
66
16. U I U TThu sut u i:
1. Thu sut 10% trong thi gian 15nm: DN thnh lp mi t d n u t tia bn c iu kin KT - XH c bit khkhn, Khu kinh t, Khu cng ngh cao; DNthnh lp mi t d n u t thuc lnh vccng ngh cao, nghin cu KH v PT cngngh, u t PT c s h tng c bit quan
trng ca NN, SX sn phm phn mm. 2. Thu sut 10%: DN hot ng trong lnh
vc GD - T, dy ngh, y t, vn ho, ththao v mi trng
16 U I U T
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
67/92
67
16. U I U TThu sut u i
3. Thu sut 20% trong thi gian 10nm: Doanh nghip thnh lp mi t dn u t ti a bn c iu kin kinht - x hi kh khn
4. Thu sut 20%: Hp tc x dch v
nng nghip v qu tn dng nhn dn
16 U I U T
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
68/92
68
16. U I U TThu sut u i
5. TS u i c th ko di thm, nhngthi gian ko di thm khng qu 15nm (thi hn Q ti khon 1 iu 13)
i vi d n cn c bit thu ht u t cquy m ln v cng ngh cao th thi gian pdng
6. Thi gian p dng thu sut u itnh t nm u tin DN c doanh thu.
16 U I U T
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
69/92
69
16. U I U TMin thu, gim thu:
Thi gian min thu, gim thu: 1. Min thu khng qu 04 nm v gim 50% s
thu phi np khng qu 09 nm tip theo:- DN thnh lp mi t d n T ti a bn c iu kin KT -
XH c bit kh khn, Khu kinh t, Khu cng ngh cao;- DN thnh lp mi t d n u t thuc lnh vc cng ngh
cao, nghin cu khoa hc v pht trin cng ngh, u tpht trin c s h tng c bit quan trng ca NN, SXsn phm phn mm;
- DN mi thnh lp hot ng trong lnh vc GD - T, dyngh, y t, vn ho, th thao v mi trng
16 U I U T
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
70/92
70
16. U I U TMin thu, gim thu:
Thi gian min thu, gim thu(tip) 2. Min thu ti a khng qu 02 nm v
gim 50% s thu phi np khng qu 04nm tip theo: DN thnh lp mi t d n ut ti a bn c iu kin KT - XH kh khn
3. Thi gian min thu, gim thu: tnh tnm u tin DN c thu nhp chu thu; DN
khng c thu nhp chu thu trong ba nm u,k t nm u tin c DT th thi gian minthu, gim thu c tnh t nm th t.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
71/92
71
17. Gim thu khc:
1. Doanh nghip hot ng trong lnhvc sn xut, xy dng, vn ti c
gim s thu thu nhp doanh nghipphi np tng ng vi s tin thc chithm cho lao ng n hng dn titit a im 2.10 mc IV Phn C Thng
t 130/2008 nu hch ton ring c
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
72/92
72
17. Gim thu khc: 2. Doanh nghip s dng lao ng l
ngi dn tc thiu s c gim thu
thu nhp doanh nghip phi np tngng vi s tin thc chi thm cho laong l ngi dn tc thiu s hngdn ti tit b im 2.10 mc IV Phn C
Thng t 130/2008 nu hch tonring c.
18 iu kin p dng u
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
73/92
73
18. iu kin p dng ui
1. u i thu TNDN (quy nh ticc iu 13, 14, 15, 16 v 17 ca
Lut) ch p dng i vi DN thchin ch k ton, ho n,chng t v np thu theo k khai.
18 iu kin p dng u
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
74/92
74
18. iu kin p dng ui
2. DN phi hch ton ring TN t hotng SX, KD c u i thu (quy
nh ti iu 13 v iu 14 ca Lut)vi TN t hot ng SX, KD khngc u i thu; Trng hp khnghch ton ring c th TN t hot
ng SX, KD c u i thu cxc nh theo t l DT gia hot ngSX, KD c u i thu trn tng DTca DN.
18 iu kin p dng u
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
75/92
75
18. iu kin p dng ui
3. Vic u i thu thu TNDN (qui nhti iu 13 v iu 14 ca Lut) khngp dng i vi:
a) Tt c cc khon TN khc (qui nhti kh. 2 iu 3 ca lut)
b) TN t hot ng tm kim, thm d, khai
thc du kh v ti nguyn qu himkhc;c) Trng hp khc theo qui nh ca
Chnh ph.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
76/92
76
19 Chuyn l: 1. DN c l c chuyn l sang nm sau, s l
ny c tr vo TNTT. Thi gian - khng qu 05nm, k t nm tip theo nm pht sinh l.
DN chuyn i loi hnh, chuyn i hnh thc shu (k c giao, bn DNNN), sp nhp, hp nht,chia, tch, gii th, ph sn phi thc hin quytton thu vi c quan thu n thi im cquyt nh chuyn i loi hnh DN, chuyn ihnh thc s hu, sp nhp, hp nht, chia, tch,
gii th, ph sn ca c quan c thm quyn.Sl ca DN pht sinh trc khi chuyn i ctheo di chi tit theo nm pht sinh v c tiptc chuyn vo TNCT ca DN - khng qu 5 nm.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
77/92
77
19 Chuyn l: DN l lin doanh ca nhiu DN khc, khi c
quyt nh gii th m b l th s l cphn b cho tng DN tham gia lin doanh -
khng qu 5 nm, k t nm tip sau nmpht sinh l ca doanh nghip lin doanh.
2. DN c l t hot ng chuyn nhng bt
ng sn ch c chuyn s l vo thu nhptnh thu ca hot ng ny.
20 Trch lp Qu pht
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
78/92
78
20. Trch lp Qu phttrin KH v cng ngh:
1. Doanh nghip c thnh lp,hot ng theo quy nh ca php
lut Vit Nam c trch ti a 10%thu nhp tnh thu hng nm lpQu pht trin khoa hc v cngngh ca DN.
20 Trch lp Qu pht
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
79/92
79
20. Trch lp Qu phttrin KH v cng ngh
2. Trong thi hn 05 nm k t khi trchlp, nu Qu PT. KH&CN khng c sdng hoc SD khng ht 70% hoc SD
khng ng mc ch th DN phi npNSNN phn thu TNDN tnh trn khonthu nhp trch lp qu m khng SDhoc SD khng ng mc ch v phnli pht sinh t s thu TNDN .
Thu sut thu TNDN dng tnh s thuthu hi l TS p dng cho DN trong thigian trch lp qu.
20 Trch lp Qu pht
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
80/92
80
20. Trch lp Qu phttrin KH v cng ngh
Tip theoLi sut tnh li i vi s thu thu hi tnh trn
phn qu khng SD ht l li sut tri phiukho bc loi k hn 01 nm p dng ti thiim thu hi v thi gian tnh li l 02 nm.
Li sut tnh li i vi s thu thu hi tnh trnphn qu SD sai mc ch l li pht chm nptheo quy nh ca Lut qun l thu v thi
gian tnh li l khong thi gian k t khi trchlp qu n khi thu hi.
20 Trch lp Qu pht
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
81/92
81
20. Trch lp Qu phttrin KH v cng ngh
3. DN khng c hch ton cckhon chi t Qu pht trin KH &
CN ca doanh nghip vo chi phc tr khi xc nh TNCT trong ktnh thu.
4. Qu pht trin KH & CN cadoanh nghip ch c s dng chou t khoa hc v cng ngh tiVN.
21 Hiu lc thi hnh
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
82/92
82
21. Hiu lc thi hnh
1. Lut ny c hiu lc t ngy 01thng 01 nm 2009.
2. Lut ny thay th lut thuTNDN s 09/2003/QH11.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
83/92
83
21. Hiu lc thi hnh 3. DN ang hng u i thu TNDN
theo cc quy nh ca Lut thu TNDNs 09/2003/QH11 tip tc c hng
cc u i ny cho thi gian cn li theoquy nh ca Lut thu TNDN s09/2003/QH11; trng hp mc u iv thu TNDN, bao gm c TS u i vthi gian min thu, gim thu thp hnmc u i theo quy nh ca Lut nyth c p dng u i thu theo quynh ca Lut ny cho thi gian cn li.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
84/92
84
21. Hiu lc thi hnh
4. DN thuc din hng thi gianmin thu, gim thu theo quy
nh ca Lut thu TNDN nghip s09/2003/QH11 m cha c TNCTth thi im bt u tnh thi gian
min thu, gim thu c tnhtheo quy nh ca Lut ny v kt ngy Lut ny c hiu lc.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
85/92
85
22. Gim, gia hn np thu TNDN
Thng t 03/2009/TT-BTC ngy 13/1/09 ca B Ti chnh
Hng dn thc hin gim, gia hn np thu thu nhp doanhnghip theo Ngh quyt s 30/2008/NQ-CP ngy 11/12/2008
ca Chnh ph v nhng gii php cp bch nhm ngn chnsuy gim kinh t, duy tr tng trng kinh t, bo m an sinhx hi
Thng t 12/2009/TT-BTC ngy 22/1/09 ca B Ti chnh
Hng dn thc hin gia hn np thu thu nhp doanh nghipnm 2009 i vi doanh nghip kinh doanh mt s ngnh ngh
Thng t 03/2009/TT-BTC ngy13/01/09 B Ti h h
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
86/92
86
13/01/09 ca B Ti chnh
1. Gim thu: DN nh v va c gim 30% s thu TNDN phi np ca qu IV
nm 2008 v s thu TNDN phi np ca nm 2009
DN nh v va p ng mt trong hai K:- C vn iu l ghi trong Giy chng nhn ng k KD hoc Giy chngnhn u t c hiu lc trc 01//01/2009 khng qu 10 t ng; DNthnh lp mi k t 01//01/2009 th vn iu l ghi trong Giy chngnhn ng k KD hoc Giy chng nhn u t ln u khng qu 10t ng.
-C s L s dng bnh qun trong qu IV nm 2008 khng qu 300ngi, khng k L c hp ng ngn hn di 3 thng; trng hpDN thnh lp mi k t 01/1/2008 th s L c tr lng, tr cngca thng u tin ( 30 ngy) c doanh thu khng qu 300 ngi.
Thng t 03/2009/TT BTC ngy
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
87/92
87
Thng t 03/2009/TT-BTC ngy13/01/09 ca B Ti chnh
2.Gia hn np thu . Thi gian gia hn np thu l 9 thng k t ngy
ht thi hn np thu theo quy nh ca Lut qun
l thu, c th:- S thu tnh tm np ca qu I nm 2009 c giahn np thu chm nht n ngy 29 /1 / 2010;
- S thu - qu II/2009 c gia hn - ngy 29/4/
2010;- S thu - qu III/2009 - ngy 30/7/2010;- S thu - qu IV/2009 - ngy 29/10/2010.
Thng t 12/2009/TT-BTC ngy
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
88/92
88
Thng t 12/2009/TT BTC ngy22/1/09 ca B Ti chnh
Gia hn np thu thu nhp doanh nghip phinp pht sinh nm 2009. TG: 9 thng i viDNKD mt s ngnh ngh nh sau:
- Sn xut sn phm c kh l t liu sn xut; - Sn xut vt liu xy dng, gm: gch, ngi
cc loi; vi; sn; - Xy dng, lp t;
- Dch v du lch; - Kinh doanh lng thc; - Kinh doanh phn bn.
Thng t 12/2009/TT BTC ngy
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
89/92
89
Thng t 12/2009/TT-BTC ngy22/1/09 ca B Ti chnh
iu kin p dng 1. Cc ngnh ngh theo quy nh ti iu 1
phi c ghi trong Giy chng nhn ng kkinh doanh v thc t c hot ng kinhdoanh.
2. Vic gia hn np thu thu nhp doanh
nghip ch p dng i vi cc doanh nghip thc hin ch k ton ho n, chng t vthc hin ng k np thu theo k khai
,Hng dn thc hin Q 58/2009/Q-TTg 16/4/09 ca Th tng Chnh
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
90/92
90
TTg, 16/4/09 ca Th tng Chnh
ph iu 3.Gim thu TNDN1. Gim 30% s thu thu nhp doanh nghip (TNDN)
phi np ca Qu IV nm 2008 i vi thu nhpca doanh nghip t cc hot ng sn xut, gia
cng si, dt, nhum, may v sn xut cc mthng da, giy - cn c xc nh gim thu ccn c vo quy nh ca php lut hin hnh vphn ngnh kinh t quc dn
2. Cch xc nh s thu TNDN c gim
Thu TNDN c gim ca qu IV/08 bng 30% sthu TNDN phi np i vi phn thu nhp t hotng c gim thu pht sinh trong qu.
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
91/92
91
TT 85/2009/TT-BTC, ngy 28/4/09
Cn c xc nh s thu gim, DN c la chn:- theo kt qu hch ton KD ca DN;- bng tng s thu TNDN phi np nm 2008 phn TN
t hot ng c gim thu /04.doanh nghip ang trong thi gian c hng u i
thu TNDN s thu TNDN c gim 30% c tnhtrn s thu cn li sau khi tr i s thu TNDNc u i
3. Trnh t, th tc theo: Thng t s 03/2009/TT-BTC
-
8/9/2019 13 Bai Giang Thuetndn 42009 Cap Chung Chi
92/92
b il i h h
top related