{"id":5900,"date":"2020-07-20T10:16:34","date_gmt":"2020-07-20T03:16:34","guid":{"rendered":"https:\/\/fts.com.vn\/?p=5900"},"modified":"2025-11-12T15:04:13","modified_gmt":"2025-11-12T08:04:13","slug":"nghi-quyet-116-2020-qh14-giam-30-thue-tndn-phai-nop-nam-2020","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nghi-quyet-116-2020-qh14-giam-30-thue-tndn-phai-nop-nam-2020\/","title":{"rendered":"Ngh\u1ecb quy\u1ebft 116\/2020\/QH14: Gi\u1ea3m 30% thu\u1ebf TNDN ph\u1ea3i n\u1ed9p n\u0103m 2020"},"content":{"rendered":"

Ng\u00e0y 19\/6\/2020, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua\u00a0Ngh\u1ecb quy\u1ebft 116\/2020\/QH14 v\u1ec1 vi\u1ec7c gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2020 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c.<\/p>\n

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Theo \u0111\u00f3, Ngh\u1ecb quy\u1ebft 116\/2020\/QH14 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN l\u00e0 t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN (sau \u0111\u00e2y g\u1ecdi l\u00e0 doanh nghi\u1ec7p), bao g\u1ed3m:<\/p>\n

– Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n

– T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3;<\/p>\n

– \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam;<\/p>\n

– T\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u00f3 thu nh\u1eadp.<\/p>\n

Quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf TNDN ph\u1ea3i n\u1ed9p n\u0103m 2020<\/strong><\/h3>\n

– Gi\u1ea3m 30% s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2020 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 t\u1ed5ng doanh thu n\u0103m 2020 kh\u00f4ng qu\u00e1 200 t\u1ef7 \u0111\u1ed3ng.<\/p>\n

– Doanh nghi\u1ec7p c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 \u0111\u1ec3 t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m khi t\u1ea1m n\u1ed9p thu\u1ebf TNDN theo qu\u00fd v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2020.<\/p>\n

Ngh\u1ecb quy\u1ebft 116\/2020\/QH14 \u0111\u01b0\u1ee3c th\u00f4ng qua ng\u00e0y 19\/6\/2020.<\/p>\n

Theo Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt.<\/strong><\/em><\/p>\n

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Ng\u00e0y 19\/6\/2020, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua\u00a0Ngh\u1ecb quy\u1ebft 116\/2020\/QH14 v\u1ec1 vi\u1ec7c gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m 2020 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c kh\u00e1c.   Theo \u0111\u00f3, Ngh\u1ecb quy\u1ebft 116\/2020\/QH14 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf TNDN l\u00e0 t\u1ed5 ch\u1ee9c […]<\/p>\n","protected":false},"featured_media":13774,"template":"","article_category":[10],"class_list":["post-5900","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/5900","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13774"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=5900"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=5900"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}