{"id":654,"date":"2022-10-01T07:05:06","date_gmt":"2022-10-01T07:05:06","guid":{"rendered":"http:\/\/localhost\/ktcvietnam\/?p=654"},"modified":"2022-10-04T09:26:32","modified_gmt":"2022-10-04T09:26:32","slug":"cap-nhat-chinh-sach-moi-va-diem-tin-thang-8-20221","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/tin-tuc\/cap-nhat-chinh-sach-moi-va-diem-tin-thang-8-20221\/","title":{"rendered":"C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi v\u00e0 \u0111i\u1ec3m tin th\u00e1ng 8-20221"},"content":{"rendered":"\n
C\u1eacP NH\u1eacT CH\u00cdNH S\u00c1CH M\u1edaI<\/h5>\n\n\n\n

TH\u00d4NG T\u01af:<\/strong><\/p>\n\n\n\n

Th\u00f4ng t\u01b0 45\/2021\/TT-BTC ng\u00e0y 18\/6\/2021 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 03\/08\/2021 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0  201\/2013\/TT-BTC) – H\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh  gi\u00e1 t\u00ednh thu\u1ebf (APA) trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/p>\n\n\n\n

TH\u00d4NG B\u00c1O:<\/strong><\/p>\n\n\n\n

Th\u00f4ng b\u00e1o 209\/TB-VPCP ng\u00e0y 05\/8\/2021 – M\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eb1m h\u1ed7 tr\u1ee3 doanh  nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch covid-19<\/p>\n\n\n\n

\u0110I\u1ec2M TIN TH\u00c1NG 8<\/strong><\/p>\n\n\n\n

Th\u00f4ng t\u01b0 45\/2021\/TT-BTC ng\u00e0y 18\/6\/2021 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 03\/08\/2021 v\u00e0 thay th\u1ebf Th\u00f4ng  t\u01b0 201\/2013\/TT-BTC) – H\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c  \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft<\/p>\n\n\n\n

Theo \u0111\u00f3, Giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA l\u00e0 c\u00e1c giao d\u1ecbch li\u00ean k\u1ebft \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2  \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 132\/2020\/N\u0110-CP:<\/p>\n\n\n\n

C\u00e1c giao d\u1ecbch mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng  h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/p>\n\n\n\n

Vay, cho vay, d\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o t\u00e0i ch\u00ednh v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c;<\/p>\n\n\n\n

Mua, b\u00e1n, trao \u0111\u1ed5i, thu\u00ea, cho thu\u00ea, m\u01b0\u1ee3n, cho m\u01b0\u1ee3n, chuy\u1ec3n giao, chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh,  t\u00e0i s\u1ea3n v\u00f4 h\u00ecnh;<\/p>\n\n\n\n

Th\u1ecfa thu\u1eadn mua, b\u00e1n, s\u1eed d\u1ee5ng chung ngu\u1ed3n l\u1ef1c nh\u01b0 t\u00e0i s\u1ea3n, v\u1ed1n, lao \u0111\u1ed9ng, chia s\u1ebb chi ph\u00ed gi\u1eefa c\u00e1c  b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft;<\/p>\n\n\n\n

Tr\u1eeb c\u00e1c giao d\u1ecbch kinh doanh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u00e1.<\/p>\n\n\n\n

Th\u00f4ng t\u01b0 45\/2021\/TT-BTC ng\u00e0y 18\/6\/2021 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 03\/08\/2021 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0  201\/2013\/TT-BTC) – H\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c  \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft (ti\u1ebfp)<\/p>\n\n\n\n

B\u00ean c\u1ea1nh \u0111\u00f3, Giao d\u1ecbch \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n

Giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 s\u1ebd ti\u1ebfp  t\u1ee5c di\u1ec5n ra trong giai \u0111o\u1ea1n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA.<\/p>\n\n\n\n

Giao d\u1ecbch c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ea5t giao d\u1ecbch quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3  ph\u00e2n t\u00edch, so s\u00e1nh, l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng so s\u00e1nh \u0111\u1ed9c l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 v\u00e0 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh  s\u1ed1 132\/2020\/N\u0110-CP, d\u1ef1a tr\u00ean c\u00e1c th\u00f4ng tin, d\u1eef li\u1ec7u tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u 42  Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n\n\n\n

Giao d\u1ecbch kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p c\u00f3 tranh ch\u1ea5p, khi\u1ebfu n\u1ea1i v\u1ec1 thu\u1ebf.<\/p>\n\n\n\n

Giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n minh b\u1ea1ch, kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ed1n, tr\u00e1nh thu\u1ebf ho\u1eb7c l\u1ee3i d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh thu\u1ebf.<\/p>\n\n\n\n

L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA n\u1ed9p tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c k\u00fd  k\u1ebft v\u00e0 giai \u0111o\u1ea1n \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng APA ch\u01b0a k\u1ebft th\u00fac t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec  \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c gi\u1ea3i quy\u1ebft theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 126\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng  t\u01b0 n\u00e0y.<\/p>\n\n\n\n

Th\u00f4ng b\u00e1o 209\/TB-VPCP ng\u00e0y 05\/8\/2021 – M\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p mi\u1ec5n, gi\u1ea3m thu\u1ebf nh\u1eb1m h\u1ed7 tr\u1ee3  doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a d\u1ecbch covid-19<\/p>\n\n\n\n

1. Ng\u00e0y 04\/8\/2021 t\u1ea1i Tr\u1ee5 s\u1edf Ch\u00ednh ph\u1ee7, Th\u01b0\u1eddng tr\u1ef1c Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c c\u01a1 quan tham d\u1ef1 cu\u1ed9c h\u1ecdp  c\u01a1 b\u1ea3n nh\u1ea5t tr\u00ed v\u1edbi c\u00e1c gi\u1ea3i ph\u00e1p mi\u1ec5n, gi\u1ea3m thu\u1ebf h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a  d\u1ecbch Covid-19 theo \u0111\u1ec1 xu\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Theo \u0111\u00f3, B\u1ed9 T\u00e0i Ch\u00ednh \u0111\u1ec1 xu\u1ea5t:<\/p>\n\n\n\n

Gi\u1ea3m 30% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2021 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c  nh\u01b0 \u0111\u00e3 \u00e1p d\u1ee5ng cho n\u0103m 2020;<\/p>\n\n\n\n

Gi\u1ea3m 50% s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00e1c th\u00e1ng trong qu\u00fd III  v\u00e0 qu\u00fd IV c\u1ee7a n\u0103m 2021 \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh trong m\u1ecdi l\u0129nh v\u1ef1c, ng\u00e0nh ngh\u1ec1,  \u0111\u1ecba b\u00e0n, h\u00ecnh th\u1ee9c khai thu\u1ebf, n\u1ed9p thu\u1ebf;<\/p>\n\n\n\n

Gi\u1ea3m 30% m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng trong m\u1ed9t s\u1ed1 nh\u00f3m l\u0129nh  v\u1ef1c d\u1ecbch v\u1ee5.<\/p>\n\n\n\n

Mi\u1ec5n ti\u1ec1n ch\u1eadm n\u1ed9p ph\u00e1t sinh trong n\u0103m 2020 v\u00e0 n\u0103m 2021 (hai n\u0103m ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi d\u1ecbch\u00a0 Covid-19) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c ph\u00e1t sinh l\u1ed7 li\u00ean t\u1ee5c trong c\u00e1c n\u0103m 2018, n\u0103m 2019, n\u0103m\u00a0 2020.<\/p>\n\n\n\n

2. B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n t\u1ed5ng h\u1ee3p \u00fd ki\u1ebfn c\u1ee7a c\u00e1c c\u01a1 quan li\u00ean quan \u0111\u1ec3 tr\u00ecnh
ki\u1ebfn ngh\u1ecb ch\u00ednh s\u00e1ch gi\u1ea3m ti\u1ec1n thu\u00ea \u0111\u1ea5t l\u00ean Ch\u00ednh ph\u1ee7, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 tr\u01b0\u1edbc ng\u00e0y 10 Th\u00e1ng 8 n\u0103m 2021 theo T\u1edd tr\u00ecnh s\u1ed1 123 \/ TTr-BTC ng\u00e0y 23 th\u00e1ng 7 n\u0103m 2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n\n\n\n

N\u1ed9i dung c\u00e1c gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi \u0111\u1ea1i d\u1ecbch Covid-19 s\u1ebd \u0111\u01b0\u1ee3c Russell Bedford KTC c\u1eadp nh\u1eadt trong ph\u1ea7n ti\u1ebfp theo<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u1eacP NH\u1eacT CH\u00cdNH S\u00c1CH M\u1edaI TH\u00d4NG T\u01af: Th\u00f4ng t\u01b0 45\/2021\/TT-BTC ng\u00e0y 18\/6\/2021 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 03\/08\/2021 v\u00e0 thay th\u1ebf Th\u00f4ng t\u01b0  201\/2013\/TT-BTC) – H\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh  gi\u00e1 t\u00ednh thu\u1ebf (APA) trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch […]<\/p>\n","protected":false},"author":1,"featured_media":655,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-654","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\/654","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=654"}],"version-history":[{"count":0,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/654\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/655"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}