{"id":2602,"date":"2025-04-10T15:57:10","date_gmt":"2025-04-10T08:57:10","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/ap-dung-uu-dai-thue-thu-nhap-doanh-nghiep-doi-voi-nganh-san-xuat-phan-mem\/"},"modified":"2025-04-10T16:05:55","modified_gmt":"2025-04-10T09:05:55","slug":"ap-dung-uu-dai-thue-thu-nhap-doanh-nghiep-doi-voi-nganh-san-xuat-phan-mem","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/tin-tuc\/ap-dung-uu-dai-thue-thu-nhap-doanh-nghiep-doi-voi-nganh-san-xuat-phan-mem\/","title":{"rendered":"\u00c1p d\u1ee5ng \u01afu \u0110\u00e3i Thu\u1ebf Thu Nh\u1eadp Doanh Nghi\u1ec7p \u0111\u1ed1i v\u1edbi ng\u00e0nh S\u1ea3n Xu\u1ea5t Ph\u1ea7n M\u1ec1m"},"content":{"rendered":"\n<p>Nh\u1eb1m th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 khuy\u1ebfn kh\u00edch c\u00e1c ng\u00e0nh t\u1ea1o ra gi\u00e1 tr\u1ecb gia t\u0103ng cao, Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p li\u00ean quan \u0111\u1ebfn ph\u1ea7n m\u1ec1m \u0111\u1ec1u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i n\u00e0y. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng <strong>s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m<\/strong> theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hay kh\u00f4ng l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft, do \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng ph\u00ea duy\u1ec7t v\u00e0 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u \u0111\u00e3i. Trong b\u00e0i vi\u1ebft n\u00e0y, <strong>KTC<\/strong> s\u1ebd \u0111em t\u1edbi nh\u1eefng th\u00f4ng tin v\u1ec1 ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf TNDN, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng \u0111i\u1ec3m c\u1ea7n l\u01b0u \u00fd khi x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.   <\/p>\n\n<p><strong>1. \u01afu \u0111\u00e3i v\u1ec1 thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m<\/strong><\/p>\n\n<p>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf TNDN nh\u01b0 sau:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u01afu \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t:<\/strong> <strong>Thu\u1ebf su\u1ea5t 10%<\/strong> trong v\u00f2ng <strong>15 n\u0103m<\/strong> k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu<\/li>\n\n\n\n<li><strong>\u01afu \u0111\u00e3i v\u1ec1 mi\u1ec5n, gi\u1ea3m thu\u1ebf:<\/strong><\/li>\n<\/ul>\n\n<p>mi\u1ec5n thu\u1ebf trong 4 n\u0103m v\u00e0 gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong 9 n\u0103m ti\u1ebfp theo. Th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf trong ba n\u0103m \u0111\u1ea7u, k\u1ec3 t\u1eeb n\u0103m \u0111\u1ea7u ti\u00ean c\u00f3 doanh thu th\u00ec th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb n\u0103m th\u1ee9 t\u01b0.  <\/p>\n\n<p><strong>2. \u0110i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m<\/strong><\/p>\n\n<p>\u01afu \u0111\u00e3i thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi <strong>doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m<\/strong> \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>D\u1ef1 \u00e1n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 l\u1ea7n \u0111\u1ea7u t\u1eeb ng\u00e0y 1\/1\/2014 v\u00e0 ph\u00e1t sinh doanh thu c\u1ee7a d\u1ef1 \u00e1n \u0111\u00f3 sau khi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0.<\/li>\n\n\n\n<li>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc g\u1eafn v\u1edbi vi\u1ec7c th\u00e0nh l\u1eadp doanh nghi\u1ec7p m\u1edbi c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 kh\u00f4ng thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p t\u1eeb ng\u00e0y 1\/1\/2014. <\/li>\n\n\n\n<li><strong>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed9c l\u1eadp<\/strong> v\u1edbi d\u1ef1 \u00e1n doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 kh\u00f4ng thu\u1ed9c Danh m\u1ee5c l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n) c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 t\u1eeb ng\u00e0y 1\/1\/2014 \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed9c l\u1eadp n\u00e0y.<\/li>\n<\/ul>\n\n<p>D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf TNDN theo quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0.<\/p>\n\n<p><strong>3. Th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf TNDN<\/strong><\/p>\n\n<p>Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m <strong>t\u1ef1 x\u00e1c \u0111\u1ecbnh<\/strong> c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u01b0u \u0111\u00e3i thu\u1ebf, m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, th\u1eddi gian mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, s\u1ed1 l\u1ed7 \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u1ec3 t\u1ef1 k\u00ea khai v\u00e0 t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf.<\/p>\n\n<p>Khi ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c c\u1ea5p ph\u00e9p v\u1ec1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 \u01b0u \u0111\u00e3i thu\u1ebf TNDN, nh\u00e0 \u0111\u1ea7u t\u01b0 c\u1ea7n c\u00f3 \u0111\u1ee7 t\u00e0i li\u1ec7u ch\u1ee9ng minh v\u1ec1 vi\u1ec7c \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 c\u00e1c c\u01a1 quan ph\u00ea duy\u1ec7t (B\u1ed9 Th\u00f4ng tin &amp; Truy\u1ec1n th\u00f4ng tr\u01b0\u1edbc \u0111\u00e2y, nay \u0111\u01b0\u1ee3c s\u00e1p nh\u1eadp th\u00e0nh B\u1ed9 Khoa h\u1ecdc &amp; C\u00f4ng ngh\u1ec7) ki\u1ec3m tra v\u00e0 ch\u1ea5p thu\u1eadn nh\u01b0: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh xem ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00ecnh l\u00e0 <strong>s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m hay kh\u00f4ng<\/strong>.<\/li>\n\n\n\n<li>Ph\u1ea7n m\u1ec1m \u0111\u00f3 c\u00f3 thu\u1ed9c danh m\u1ee5c ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh hay kh\u00f4ng.<\/li>\n\n\n\n<li>C\u00f3 \u0111\u00e1p \u1ee9ng quy tr\u00ecnh v\u1ec1 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hay kh\u00f4ng.<\/li>\n<\/ul>\n\n<p><\/p>\n\n<p><strong>4. C\u00e1c c\u00f4ng \u0111o\u1ea1n ch\u00ednh trong quy tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>X\u00e1c \u0111\u1ecbnh y\u00eau c\u1ea7u, bao g\u1ed3m m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u00e1c nghi\u1ec7p nh\u01b0: <\/strong>\u0111\u01b0a ra ho\u1eb7c ho\u00e0n thi\u1ec7n \u00fd t\u01b0\u1edfng v\u1ec1 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m; m\u00f4 t\u1ea3 c\u00e1c \u0111\u1eb7c t\u00ednh (y\u00eau c\u1ea7u) c\u1ee7a s\u1ea3n ph\u1ea9m, c\u00e1c ng\u1eef c\u1ea3nh s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m; \u0111\u1ec1 xu\u1ea5t, kh\u1ea3o s\u00e1t, l\u00e0m r\u00f5 y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m; ph\u00e2n t\u00edch nghi\u1ec7p v\u1ee5; x\u00e2y d\u1ef1ng y\u00eau c\u1ea7u ho\u00e0n ch\u1ec9nh \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m; t\u01b0 v\u1ea5n \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh; th\u1ed1ng nh\u1ea5t y\u00eau c\u1ea7u, x\u00e9t duy\u1ec7t y\u00eau c\u1ea7u, kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t v\u00e0 c\u00e1c c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c nh\u1eadn s\u1ef1 tu\u00e2n th\u1ee7 y\u00eau c\u1ea7u c\u1ee7a s\u1ea3n ph\u1ea9m.<\/li>\n\n\n\n<li><strong>Ph\u00e2n t\u00edch v\u00e0 thi\u1ebft k\u1ebf, bao g\u1ed3m m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u00e1c nghi\u1ec7p nh\u01b0:<\/strong> \u0111\u1eb7c t\u1ea3 y\u00eau c\u1ea7u (y\u00eau c\u1ea7u thu\u1ed9c ch\u1ee9c n\u0103ng v\u00e0 kh\u00f4ng thu\u1ed9c ch\u1ee9c n\u0103ng, c\u00e1c v\u1ea5n \u0111\u1ec1 c\u1ea7n \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft); thi\u1ebft l\u1eadp b\u00e0i to\u00e1n ph\u00e1t tri\u1ec3n; c\u00e1c k\u1ef9 thu\u1eadt ph\u00f9 h\u1ee3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ec3 t\u1ed1i \u01b0u h\u00f3a gi\u1ea3i ph\u00e1p, ph\u00e2n t\u00edch v\u1ec1 t\u00ednh \u0111\u00fang \u0111\u1eafn v\u00e0 kh\u1ea3 n\u0103ng ki\u1ec3m tra c\u1ee7a ph\u1ea7n m\u1ec1m, ph\u00e2n t\u00edch \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00e1c y\u00eau c\u1ea7u ph\u1ea7n m\u1ec1m v\u00e0o m\u00f4i tr\u01b0\u1eddng v\u1eadn h\u00e0nh, c\u00e1c y\u00eau c\u1ea7u \u0111\u01b0\u1ee3c \u01b0u ti\u00ean, ch\u1ea5p thu\u1eadn v\u00e0 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt khi c\u1ea7n thi\u1ebft; m\u00f4 h\u00ecnh h\u00f3a d\u1eef li\u1ec7u; m\u00f4 h\u00ecnh h\u00f3a ch\u1ee9c n\u0103ng; m\u00f4 h\u00ecnh h\u00f3a lu\u1ed3ng th\u00f4ng tin; x\u00e1c \u0111\u1ecbnh gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m; thi\u1ebft k\u1ebf gi\u1ea3i ph\u00e1p, thi\u1ebft k\u1ebf h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m; thi\u1ebft k\u1ebf d\u1eef li\u1ec7u, thi\u1ebft k\u1ebf ki\u1ebfn tr\u00fac c\u1ee7a ph\u1ea7n m\u1ec1m, thi\u1ebft k\u1ebf c\u00e1c \u0111\u01a1n v\u1ecb, m\u00f4 \u0111un th\u00e0nh ph\u1ea7n ph\u1ea7n m\u1ec1m; thi\u1ebft k\u1ebf b\u1ea3o m\u1eadt, an to\u00e0n th\u00f4ng tin cho ph\u1ea7n m\u1ec1m; thi\u1ebft k\u1ebf giao di\u1ec7n tr\u1ea3i nghi\u1ec7m kh\u00e1ch h\u00e0ng.<\/li>\n\n\n\n<li><strong>L\u1eadp tr\u00ecnh, vi\u1ebft m\u00e3 l\u1ec7nh, bao g\u1ed3m m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u00e1c nghi\u1ec7p nh\u01b0:<\/strong> vi\u1ebft ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m; l\u1eadp tr\u00ecnh c\u00e1c \u0111\u01a1n v\u1ecb, m\u00f4 \u0111un ph\u1ea7n m\u1ec1m; ch\u1ec9nh s\u1eeda, t\u00f9y bi\u1ebfn, tinh ch\u1ec9nh ph\u1ea7n m\u1ec1m; t\u00edch h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb ph\u1ea7n m\u1ec1m; t\u00edch h\u1ee3p h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n\n<p><\/p>\n\n<p><strong>5. X\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng quy tr\u00ecnh<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t m\u1ed9t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng quy tr\u00ecnh khi \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m \u0111\u00f3 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p<strong> th\u1ef1c hi\u1ec7n \u00edt nh\u1ea5t m\u1ed9t trong hai<\/strong> c\u00f4ng \u0111o\u1ea1n:\n<ul class=\"wp-block-list\">\n<li><strong>X\u00e1c \u0111\u1ecbnh y\u00eau c\u1ea7u<\/strong><\/li>\n\n\n\n<li><strong>Ph\u00e2n t\u00edch v\u00e0 thi\u1ebft k\u1ebf<\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng quy tr\u00ecnh quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u00e0i li\u1ec7u minh ch\u1ee9ng, ch\u1ee9ng minh t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng t\u00e1c nghi\u1ec7p thu\u1ed9c c\u00e1c c\u00f4ng \u0111o\u1ea1n m\u00e0 t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/li>\n<\/ul>\n\n<p>M\u1eb7c d\u00f9 nh\u1eefng ch\u00ednh s\u00e1ch v\u1ec1 \u01b0u \u0111\u00e3i thu\u1ebf TNDN v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ef1c t\u1ebf trong c\u00e1c Lu\u1eadt \u0111\u1ea7u t\u01b0, Lu\u1eadt Thu\u1ebf TNDN, v\u00e0 c\u00e1c Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0 kh\u00e1c (nh\u01b0 th\u00f4ng t\u01b0 13\/2020\/TT-BTTTT, 20\/2021\/TT-BTTTT\u2026) nh\u01b0ng qu\u00e1 tr\u00ecnh ti\u1ebfn h\u00e0nh \u00e1p d\u1ee5ng v\u1eabn ph\u1ea3i qua nhi\u1ec1u quy tr\u00ecnh v\u00e0 ph\u00ea duy\u1ec7t ph\u1ee9c t\u1ea1p.<\/p>\n\n<p>Qu\u00fd doanh nghi\u1ec7p v\u00e0 Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 li\u00ean h\u1ec7 b\u1ed9 ph\u1eadn T\u01b0 v\u1ea5n c\u1ee7a <strong>Russell Bedford KTC<\/strong> \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft theo \u0111\u01b0\u1eddng link sau:<\/p>\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-ktc-audit-company-ltd wp-block-embed-ktc-audit-company-ltd\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"keL6UzUvwa\"><a href=\"https:\/\/ktcvietnam.com\/vi\/lien-he\/\">Contact Us<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Contact Us&#8221; &#8212; RUSSELL BEDFORD KTC AUDIT COMPANY LTD\" src=\"https:\/\/ktcvietnam.com\/vi\/lien-he\/embed\/#?secret=6qnijb0aHv#?secret=keL6UzUvwa\" data-secret=\"keL6UzUvwa\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1eb1m th\u00fac \u0111\u1ea9y ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 khuy\u1ebfn kh\u00edch c\u00e1c ng\u00e0nh t\u1ea1o ra gi\u00e1 tr\u1ecb gia t\u0103ng cao, Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t ph\u1ea7n m\u1ec1m. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2601,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-2602","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/2602","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=2602"}],"version-history":[{"count":0,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/2602\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/2601"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=2602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=2602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=2602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}