{"id":6411,"date":"2020-11-11T10:27:22","date_gmt":"2020-11-11T03:27:22","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6411"},"modified":"2025-11-12T11:16:59","modified_gmt":"2025-11-12T04:16:59","slug":"nghi-dinh-132-2020-nd-cp-ve-quan-ly-thue-voi-dn-co-giao-dich-lien-ket","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nghi-dinh-132-2020-nd-cp-ve-quan-ly-thue-voi-dn-co-giao-dich-lien-ket\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft"},"content":{"rendered":"<p class=\"lead\">Ch\u00ednh ph\u1ee7 ban h\u00e0nh\u00a0<a class=\"green-text\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-132-2020-ND-CP-quy-dinh-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-452218.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/a>\u00a0quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6412 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/11\/nghi-dinh-132-2020.png\" alt=\"\" width=\"522\" height=\"319\" \/><\/p>\n<p style=\"text-align: center;\"><em>M\u1ed9t ph\u1ea7n ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP<\/em><\/p>\n<p><strong>Theo \u0111\u00f3, k\u1ebf th\u1eeba quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, Ngh\u1ecb \u0111\u1ecbnh 132\/2020 ti\u1ebfp t\u1ee5c quy \u0111\u1ecbnh:<\/strong><\/p>\n<p>T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30% c\u1ee7a t\u1ed5ng l\u1ee3i nhu\u1eadn thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 c\u1ed9ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t sinh trong k\u1ef3 c\u1ed9ng chi ph\u00ed kh\u1ea5u hao ph\u00e1t sinh trong k\u1ef3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>\n<p><strong>Vi\u1ec7c k\u00ea khai, quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2017 v\u00e0 n\u0103m 2018 nh\u01b0 sau:\u00a0<\/strong><\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 khai quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2017, n\u0103m 2018 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y 01\/01\/2021;<\/li>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra v\u00e0 \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn thanh tra, ki\u1ec3m tra, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2017, n\u0103m 2018 nh\u01b0ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP nh\u01b0ng \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ng\u00e0y 20\/12\/2020 ch\u01b0a g\u1eedi \u0111\u1ec1 ngh\u1ecb cho c\u01a1 quan thu\u1ebf th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 quy\u1ec1n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ee7a n\u0103m 2017, n\u0103m 2018 l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u1ea1i th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1eeb n\u0103m 2020 \u0111\u1ebfn h\u1ebft n\u0103m 2024, K\u1ebft th\u00fac th\u1eddi h\u1ea1n tr\u00ean, kh\u00f4ng x\u1eed l\u00fd s\u1ed1 thu\u1ebf c\u00f2n l\u1ea1i ch\u01b0a b\u00f9 tr\u1eeb h\u1ebft.<\/li>\n<\/ul>\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c chuy\u1ec3n chi ph\u00ed l\u00e3i vay sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2019 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 68\/2000\/N\u0110-CP, th\u1eddi gian chuy\u1ec3n chi ph\u00ed l\u00e3i vay t\u00ednh li\u00ean t\u1ee5c kh\u00f4ng qu\u00e1 05 n\u0103m k\u1ec3 t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020. Tr\u01b0\u1eddng h\u1ee3p sau 05 n\u0103m kh\u00f4ng chuy\u1ec3n h\u1ebft th\u00ec ph\u1ea7n chi ph\u00ed l\u00e3i vay c\u00f2n l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 20\/12\/2020,\u00a0\u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p n\u0103m 2020 v\u00e0 thay th\u1ebf\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/Nghi-dinh-20-2017-ND-CP-quan-ly-thue-doi-voi-doanh-nghiep-co-giao-dich-lien-ket-340892.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 20\/2017\/N\u0110-CP<\/a>\u00a0v\u00e0\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/doanh-nghiep\/Nghi-dinh-68-2020-ND-CP-sua-doi-Nghi-dinh-20-2017-ND-CP-quan-ly-thue-doanh-nghiep-431368.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 68\/2020\/N\u0110-CP<\/a>.<\/p>\n<p style=\"text-align: right;\"><em><strong>Theo Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt.<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ch\u00ednh ph\u1ee7 ban h\u00e0nh\u00a0Ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP\u00a0quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u1edbi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft. M\u1ed9t ph\u1ea7n ngh\u1ecb \u0111\u1ecbnh 132\/2020\/N\u0110-CP Theo \u0111\u00f3, k\u1ebf th\u1eeba quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, Ngh\u1ecb \u0111\u1ecbnh 132\/2020 ti\u1ebfp t\u1ee5c quy \u0111\u1ecbnh: T\u1ed5ng chi ph\u00ed l\u00e3i vay sau khi tr\u1eeb l\u00e3i ti\u1ec1n g\u1eedi v\u00e0 l\u00e3i cho vay ph\u00e1t [&hellip;]<\/p>\n","protected":false},"featured_media":13717,"template":"","article_category":[10],"class_list":["post-6411","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\/6411","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\/13717"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6411"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6411"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}