{"id":6368,"date":"2020-10-30T09:04:38","date_gmt":"2020-10-30T02:04:38","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6368"},"modified":"2025-11-12T11:29:16","modified_gmt":"2025-11-12T04:29:16","slug":"chinh-thuc-giam-30-thue-thu-nhap-doanh-nghiep-phai-nop-nam-2020","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chinh-thuc-giam-30-thue-thu-nhap-doanh-nghiep-phai-nop-nam-2020\/","title":{"rendered":"Ch\u00ednh th\u1ee9c gi\u1ea3m 30% thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p n\u0103m 2020"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP n\u00eau r\u00f5 gi\u1ea3m 30% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020<\/strong> \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

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M\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c gi\u1ea3m 30%<\/em><\/p>\n

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Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u00e3 k\u00fd ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Ngh\u1ecb quy\u1ebft s\u1ed1 116\/2020\/HQ14 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p 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 v\u00e0o ng\u00e0y 25\/9.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 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 (g\u1ecdi chung l\u00e0 doanh nghi\u1ec7p) theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 116\/2020\/QH14.<\/p>\n

Doanh nghi\u1ec7p trong di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam; t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo\u00a0Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3; \u0111\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; 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

Ngh\u1ecb \u0111\u1ecbnh c\u0169ng n\u00eau r\u00f5, vi\u1ec7c gi\u1ea3m 30% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 \u00e1p d\u1ee5ng \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<\/strong>.<\/p>\n

T\u1ed5ng doanh thu n\u0103m 2020 n\u00f3i tr\u00ean l\u00e0\u00a0t\u1ed5ng doanh thu\u00a0trong k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m to\u00e0n b\u1ed9\u00a0ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n gia c\u00f4ng, ti\u1ec1n cung \u1ee9ng d\u1ecbch v\u1ee5 k\u1ec3 c\u1ea3 tr\u1ee3 gi\u00e1, ph\u1ee5 thu, ph\u1ee5 tr\u1ed9i m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c chuy\u1ec3n \u0111\u1ed1i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n trong k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 12 th\u00e1ng th\u00ec t\u1ed5ng doanh thu (TDT) n\u0103m 2020 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau<\/strong> <\/em>(trong k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020):<\/p>\n

TDT n\u0103m 2020 = (TDT th\u1ef1c t\u1ebf n\u0103m 2020)*12 th\u00e1ng\/(S\u1ed1 th\u00e1ng th\u1ef1c t\u1ebf H\u0110SXKD n\u0103m 2020)\u00a0<\/b><\/p>\n

Trong h\u1ee3p doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp, doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia, t\u00e1ch, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n trong th\u00e1ng th\u00ec th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7 th\u00e1ng.<\/p>\n

C\u00f2n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn t\u1ed5ng doanh thu trong k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 kh\u00f4ng qu\u00e1 200 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ph\u1ea7n t\u1ea1m n\u1ed9p h\u00e0ng qu\u00fd b\u1eb1ng 70% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a qu\u00fd.<\/p>\n

K\u1ebft th\u00fac k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020, tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng doanh thu n\u0103m 2020 c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng qu\u00e1 200 t\u1ef7 \u0111\u1ed3ng th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u00ea khai gi\u1ea3m thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p c\u1ee7a n\u0103m 2020 khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb quy\u1ebft s\u1ed1 116\/2020\/HQ14 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020.<\/p>\n

Theo Cafebiz.<\/strong><\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP n\u00eau r\u00f5 gi\u1ea3m 30% s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p c\u1ee7a k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 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. M\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c gi\u1ea3m 30% […]<\/p>\n","protected":false},"featured_media":13722,"template":"","article_category":[10],"class_list":["post-6368","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\/6368","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\/13722"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6368"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}