s6 :. f.@..... /ccrrB-TTHTV/v H6 trq phdi hqp tuy6n truydnhudng ddn chinh s6ch thu€. phi le phi

CUC TIIUE TP HO CHi MINHCHI CUC THUE Q.TAN BiNH

Noi nhQn :- Nhu tr6n;- TT/UBND Quin (d6 b6o c6o). BLD/CCT;- Luu : VT, TTHT ( l0b)'){rD sslfeg )

Tdn Binh, ngdy6.thdng.NnA* ZOZI

UONG

Kinh gfti : - Phdng Kinh t€ qudn Tdn Binh;- Li6n dodn Lao dQng quQn TAn Binh;- Phdng Tdi chinh K6 hoach qu6n Tdn Binh;- HQi Li6n hiQp Phu nt quQn TAn Binh;- H6i LuQt gia quQn T6n Binh;- HQi Doanh NghiQp qufln Tin Binh.

Nhim tao di€u kiQn thuQn lgi cho Quj co quan, t6 chuc tr6n dla bdn QuAnTAn Binh thpc hiQn diy dt, klp thoi nghla vu thu6, Chi cgc Th.u6 quAn TAn.Binhkfnh giri d6n Quf co quan, ban ngdnh vdn bin "TuyAn tuyin, hwtng ttdn kAkhai.thui, phi lQ phl vd s{t dqtng hda tton theo quy itlnh chinh s.tictt.phtip luQtthuA, phf lQ phi hiQn hdnh" dE ph6i hqp tuy6n truy€n, ph6 bi6n d€n Quj coquan, t6 chuc tr6n dla bdn Qudn TAn B\nh (dinh kdm vdn ban).

Chi cuc Thuii quAn TAn Binh rAt mong nhQn dugc su quan tdm h6 tro, ph6ihqp tuy6n truy€n, ph6 bi€n c'ira Quy cq quan, ban ngdnh.

TrAn trgng kinh chdo./.

KT. CHI CUC TRTJONGPHO CHI CIJC TR.o cqc

il* rlHrl]uc lllui'c. iA

rlt

I

:

L0 Quiic Hirng

CQNG HOA XA HQI CHU NGHIA VIET NAM /5}AEQc lflp - Tr1 do - Hanh phric . , i l :'" '

CQNG H_OA XA HOr cHU NGHIA VrET NAMD6c lAp - Tu do _ H4nh phric

56: 446 /CCTTB-TTHTV/v chinh s6ch thu6, phi lQ phi

Tdn Binh, nSdy.1J.thdng0.{... ndm 2021

Kinh gi.i: C6c co quan ban ngdnh, dcrn vi sy nghiQptrdn dia bdn qu6.n T6n Binh

OC t4o Oieu ki6n thufln. 1gi "19 euli co.quan, t6 chirc rr€n dia bdn euan TAnBlnh thuc hi6n diy dt, kip.thdi rgf,iui,u tf,uela;i.u" Thu6 quAn T6n Sirr-il r,,r*gddn'kd khai thu6, phi rQ phi vn r^,i

"gu"s r.o" a*-t" quy dinh chinh s6ch phrip lu4tthu6, phi 16 phf hi€n hdnh, cp th6 nhu;u:

no.,"r. *U khai phi, 16 phi d6i v6i khoin thu phi, lQ phi thuQc ng6n s:ich nhir

1. In, ph6t hhnh, quin lf vi srl dgng c6c logi chring ttt thu tiijn phi, lQ phiC6c co quan, tti chirc thu. phi, lQ phi theo quy dinh cira Lu6t phi, lq phi thuchi6n viQc in, ph6t hdnh, qu6n r>; ra."'ou"g

"aJi;ai chirng tir thu tidn prrr,'iapi]',l)fi,;8il:i:#JH:#eo quv dfnhtfr rto.g,.' s5 :1:rzoronr-bib neav

2. H6 scr khai phi, lQ phiC6c co quan, t6 chric thu phi, lQ phi theo quy dinh cta Lu6t phi, l€ phi thuc

[ri rhlt"jr:,&lfur]i,f"o q uv' o i ni-,ui *C i'o i * . o r z eizb z'oli,r J- i;' "*l;- Co quan. t6 chuc d^uV,c.e!ao nhiQm vu thu phi, 16 phi thu6c ngdn s6ch nhdnuoc n6p h6 so khai phi, r€ phiiho ;;;;r6';uan l! truc ti€p.

o116;,5*l*: l€ phi thuQc ngan s6ch nhi nudc ld lopi khai theo thiing vd khai

- H6 so khai phi, 16 phi thu6c ngdn srich nhd nu6c theo thring ld:+ Td khai phi theo m6u s5 01/pH ban hdnh kdm theo Nghi dinh s61 26 /2020 IND -Cp ngdy I g I I O I 2O2O.r, Cni.f, pf-r t,.'+ To khai IQ phi theo mau s6 01/Lp ban hdnh kdm theo Nghi dinh s6126/2020N1D-Cp ngdy tgfiO]2O2O.,j" Cha; pfi:- H6 so khai quy6t to6n phi, r€ phi thuQc ngdn s6ch nhd nuryc theo nim id:+ Td khai quy6t torin phi theo m6u so ozrprr ban hdnh kdm theo Nghi dinh s6126/2020/NE-Cp ngdy tg/io/2020.t

" Cf,l"f, pfrrr.'

. . ^].]9 khai quy6t toan tQ phi theo m6u s6 02lLs6 126l2020a{D-cp ngdy 1g/10/2[2octa chinh ilnu:*

hirnh kdm theo Nghi dinh

- Thdi han n6p h6 so khai phi, 16 phi

,n.";;:1mffii*X#iflithui5 tnang chrm nhat ld ngiy thir 20 cra th6ng ti6p

I

CUC THUE TPHO CHi MINHcHr cuc THUE Q rAN eiNH_-.._-

*-v

" + Thdi h4n khai quy6t to6n ndm chfm nhAt ld ngdy crr6i cirng cira th6ng thir 3kC tii ngiy k6t thirc nim duo-ng lfch ho[c nAln ta]i chinh.

II. LQ phi Mdn biri (theo quy dinh rai.Nghi dinh s6 139/2.0l6AJD-CP ngiry04lir012016 cua Chinh phir duo.c sria d6i, b6 sung Ngh! dlnh sO ZZlZ0ZOil'iO-Cpngiiy 2410212020)

Ngudi n6p 16 phi m6n bdi 1d don vi sg nghiQp duo. c thirnh ldp theo qyy dinhcta ph6p iu4t (trt co sd gi6o duc ph6 th6ng c6ng 14p vd co sd gi6o dgc mdm noncOng lQp dugc mi6n IQ phi m6n bii).

- Mrbc thu lQ phi mAn Dtii: 1.000.000 ddng/ndm.

- Ttrd'i hgtt nQp lQ ph{ mAn bdi: Thd'i han nQp lQ phi mOn bdi ch0rn nhAt ldngdy 30 thang 01 hirng ndm.

II. I(6 hhai thu6

1. I(G khai thu6 gi5 tr! gia ting:1.1 Xic tllnh phuong ph6p tinh thu6:

- CEn cir Th6ng tu s6ztgtzotzttT-BTc ngdy 3111212013 cira BQ Tdi chinhhu6ng d6n thi hanh Lupt Thu6 GTGT, c6c dcvn vi c6 th6 lqa chgn mQt tlong haiphuong ph6p tinh thu€ nhu sau:

+ Phuong ph:ip l<h6u trrl thu5:

D6i ttgng rip ttgng: Phuong ph6p khAu trir thu6 6p dgng AOi vOi ccr s0 kinhdoanh.thuc hiQn dAy dir ch6 d9 k6 to6n, ho6 don, chirng tir theo quy dinh cta ph6pluet vC ke to6n. ho6 clon. chimg tir.

Xtic itlnh si *ud GTGT phfii nQp:

s6 thui5 s6 thuc GTGTGrGrphni : ^-^loll'cnqp

- GTGT dAu ra - ddu vdo duo.'c khAu trit

Diiu kiQtt khdu fir thud GTGT ddu vito:

- C6 h6a don gi6 tri gia tdng ho.'p ph6p c[ra l"rirng h6a, dich vg mua viLo

- C6 chung tir thanh toan kl6ng dtrng tiAn mat d5i v6i hdng h6a, clich vU rnuavdo (bao g6m cA hdng h6a nhQp khAu) tt hai muo-i triQu d6ng tro 10n.

+ Phuong ph6p tinh trgc titip trGn giri tr! gia ting:E6i ug'ng dp clqrng:'16 chirc kinh t6 kh6c kh6ng ph6i 1d cioanh nghi6p, ho. p

t6c x5, trir trudng ho.p dang kj nQp thu6 theo phuong phrlp khAu tru.

Xtic dlnlt sd *ui GTGT phdi nQp:

Sii thud GTGT phdi n6p theo,:phu'ong ptrup truc ltep tren gtdtri gia tdng

Doanh thu tinh, : ^..: thue bm Ir! gtatdng

riP%d€tinltx thu€ GTGT tr€n

doanh thu

2

Trong cki:

- fi ry % il mn thuii GTGT trAn doanh thu ctuqc quy dlnh theo t*ng hogttlQng nhu sau:

Phdn ph6i, cung c6p hdng ho6: 1%;

Dich vu, xdy dpg kh6ng bao thAu nguyCn vat li6u: 5%;

v6t li€u: 3%;

Ho4t dQng kinh doanh l<hirc:2%o.

- Doanh thu tinh thuii GTGT:

Doanh thu d6 tffi thu6 GTGT ld tOng s6 ti6n ban hang.ho6, d,ich vu thr;c tiighi tr6n ho6 dcrn ban hang d6i v6i himg hoa dlch vg chiu thu6 GTGT bao g6m c6ckhoan phg thu, phi thu th€m md don vi duoc hucmg.

l.2Xdc tllnh kO khai thu6 GTGT theo thring iro{c theo quf thg'c hi6n nhu'sau: (quy dinh tai Lu4t qu6n ly thu6 sa ZgtZOtgtQH14 ngdy 13/6/2019 ctra Quoc

Trubng hqp dcrn_vi c6 doanh thu ban hang ho6, cung img dfch vu thuQc d6itugng kh6ng chiu thu6 GTGT (d6i tu-o. ng hdng hOa, dich v[ kh6ng chiu it 116 CfCftham kh6o theo quy dinh. t?i Ei6u 4 Th6ng tu s6 ZtgtZOtltTT-BTC ngdy3lll2l2ol3 dugc sfta doi, bo sung theo kho6n t-, di6u 1 Th6ng tu s6 2612015/TT-BTC ngdy 2710212015, Th6ng tu l30l2016lTT-BTC ngiy t2l9l2}t6 cua B6 Tdichinh) vd doanh thu hdng ho6, dich vu xuAt khAu thi kh6ng 6p dUng bj'16 (%) tr€ndoanh thu OOi vOi doanh thu ndv.

H6i ; Nghi dinh s6 126120201ND-CP ngdy 1911012020 cira Chinh pht quy dinh chitict m t s6 diOu cria1 uirn I thud

Mdu td'khai E6i tu'o.'ng kG khai Thdi h4n nQp td khai

Mdu s6Oi/GTGT

kinh doanh

MAu s6

O4iGTGT

Td khai thu6 gi5tri gia tgng (6pdgng d6i v6inguoi nQp thu6tinh thu6 theopluong ph6p trgcti6p tr€n doanhthu

- Khai thuii theo qulf6p dUng d6i v6i nguoinQp thu6 gi6 tri giat[ng c6 t6ng doanh thub6n hirns ho6 vd cunscAp dich vq cira ndm, ,,). . ).truoc lten Ke tu )u tyd6ng trd xu6ng- Khai thu(5 theo th6ng6p dpng d6i v6i ngudi

l. ..n9p mue gra tfl gratdng c6 t6ng doanh thub6n hang ho6 vd cungcdp dlch vu cta ndmtru6c li6n te tt SO t1.

d6ng trd 16n.

-Thoi hqn n6p h6 scr

khai thu€ th6ng chimnhdt iir ngdy thri 20 ctath6ng ti6p theo th6ngph6t sinh nghia vU thu6

3

Trud'ng h_o'p

kG khai_. ' ' . . :lo Knat thue glatri gia tdng (6pi',<.oung ool vol

:,nguor nop tnuetinh thu6 theophycrng ph6pkhdu trir c6 hoatdQng sin xuAt

-Thdi han nQp h6 sokhai thu€ quj. ch4mnhat la ngiy. cu6i ctrngcira thang dAu cira qujti6p theo qulf ph6t sinhnghia vu thu6.

2. I(6 khai thu6 thu nh{p doantr nghiQp (quy dfnh tai Th6ng tu s678l2}l4lT'f-BTC ngdy 181612014 cira 86 Tdi chinh)

- .c6c co qran, t6 chirc 1G6c tu x6c dinh phuong ph6p k6 khai thu6 thu nirfpdoanh nghiQp nhu sau:

2.1 Theo phuong phrip tinh theo tj'lQ Yo tr6n doanh thu

. . D6i tugnC 1i c[:ng: c1o-n vf sy nghiQp, t6 ch['c n6p thu6 GTGT theo phuongpltdp trgc ti6p c6 hoat d6ng kinh cloanh hing hoa, dlch vu x{c tlinh du'g'c doanlrthu nhung kh6ng x6c tllnh duqrc chi phi thi k6 ktrai nQp thu6 thu nhap doanhnghiQp tinh theo tj' lQ o% tron doar.rh thu b6n hang ho6, dich vir, cu th6 nhu sau:

+ D6i v6i dlch vq (bao g6m ci l6i tiAn giri, ldi ti€n cho vay): 5%.

Ri6ng ho4t dQng gi6o drJc, y t6, bi6u di6n ngh6 thuft: 2%.

+ D5i v6i kinh doanh hang ho6: 1%.

-r- D5i v6'i ho4t dQng l<h6c:2oh.

2.2 Theo phuong ph6p ric ilinh du-oc doanh thu vi chi phi tuong irng

_ q. E6i tuqng dp tlqng: Don.v.i sr,r,ghiQp, t0 chirc kh6c h4ch to6n dugc <loanhthu. chi phi, thuc hign dAy dtr che d6 ktl ioan, h6a clon chirng iir theo quy dinh ciraph6p lu6.t r,6 k€ to6n, h6a dorr, chring ru.

b. Xtic ttltth sd tnud TNDN phrii nQp:

rnud ft'totttphdi nQp

Trong ttri :

Thu nltQp

tinh thud

Thu nhqptinh thud

Phdn trich l\p q@KI.I&CN

(neu co)

I llue suat

thud TNDNx

Thu nhQpcntu Ihue

Doanh

thu

l nu nnap du'Q'c

midn thud

Chi phidu'qc tri'

+ Cdc khodn 15 duo'c ketchuy€n theo quy dlnh

Cdc lchodn

thu nhdp khdc+

_ -.-": V1 viQc tgm nQp thud TNDN: (theo quy dinh tai Nghi dinh s6126/2020/ND-CP ngiy t9A0t2O20 cira Chinh phir)

Hdng quy, c6c rlor.r vi thuc hi6n tarn rlgp thue rNDN cta quli cham nhAt rilglv cu,o!,crilre cfi qu.y phrit.intrngtiu[ilffikh6ng phai n6p to l<hai trruti TNDN tan', tinriT6r,g s6 thue rNDNta tarn n6p cua03 cr,uv ctiu ndm tinh thu6 kh6ng du-oc lrrdp ho, 7;t .J1i*.i iNijN pnai^,rop ,rr""cluy.et

J9?n nd,r. 'l'ru'ong hgp ilo-n vi srr nghi6p. 16 chirc khdc n6p tlii6Lr so'voi s6th,6 phii tan-r n6p 03 qu;i d6u ,drn trri phai n6p ti€n chry' nQp tinritr6n ,o tr.,.ra ,-,oir-

4

Thu nhdp

Cnlu thue

$

^ i.LUOI cac dcrn vi th hi6n khai u 6t torin thu6 c th6 nhu sau:

^ 3.. K0 khai thud thu nhfp ei::.lc_(:y{ {1ntr tqi Lu{t quan r5i thuT:r; Nehld!$ so 126l2020/\rD-cprret mQr sd di€u crja Iu6t quan lj thu6

"I",I_t!u nh6p tir tidn lucrng, tidn

le.19H1 4 ngiry 13 t 6t20r9 ",1"-'a;6;0/2020 cria Chinh pht quy dinh chi

nhin tl6iC sO :SIZOngdy 19/1

).a' T6 ch&c' c6 nr6n tra thu nhap c6 ph6t sinh kh6u rrtr thu€ rhu nh6p cd nhdnt<hai thu6 rleo thdne rril rruong hqp;; ,iilo ,i.,, A,u, I<iQn *hai thue .TGT theoquli thi duoc tua ch"on kc gh?F;i rNct'i inJ" ,l;, vi6c khai inrA.,r*",qrv aun.

i:".iifl .T$ :}H'X"H- ih JJ' on i' ""iilJil d a ;; ; ;A ;, :;-;.' lp a, n g

Trudng hgp rrons thang hoac quj,. t6 chuc, cli nhdn.trA rhu nhdp lthong phritsinh kh6u tru rhu6 tr,u ni4p ;;nh"a;-,ili,"h,lffiinu, ,n,,u.

5

Trudng hqp k6 khai Miu td khai K) kG khai Thdi h3n nQptd khai

MAu s6O3/TNDN Ndm

Thcyi han nQp h6 soquy6t to6n thu6nIm chdm nir6t tangdy cudi crjng cfrath6ng thri : ti6 tringdy ket thric namduong lich ho{cndm tdi chinh.

Quytit to6n thu6 TNDN(6p dgng a5l voi phuonsphrip ty le tr€n doanh thl)

MAu s0O4/TNDN Ndm

Thoi han n6p h6 scrquy6t torin thu6ndm chAm ntr6t langdy cu6i cing criath6ng thri 3 k6 tirngdy k6t thirc n6mducrng lich hodcndm tdi chinh.

thi€u k6 ,.r ngdy ti6p sau ngdy.cu.i.cung cua thoi halrAm nQp thu€ thu nhdp doanhnghrep qui 03 d6n ngdy n6p i6 thuti.d;,ilJ#; ngan sach nhd nudc.d. Hi so.khoi rhu| t.

?il;;Li;Niif :i{y:{,!,l{tr;x;{'r*:|'{;,rfi f affi :',*t',\til:iH.,j. lfi;;ra, ;",-h;

L.tsav I9tt0/2020 cua c-trintr phu quy di"h-il ,rli ^.0,-l'A

aia,

Quy6t torin thu6 TNDN(rip dung OOi vOi phuonsph6p doanh ttru - ciriptri;

b. Hi so' lehai thud tuu nh cd nhAtt, thd'i h n kA khni thuA 1

Tnrd.ng hg'p hG khaiMAu tir khai

-Thoi han nOp hd so'

khai thu6 quj' chfrn nhdtld ngdy.cu6i ctng ctathdng ddu cta qu! ti6ptheo quy ph6t sinh nghiavq thu€.

^ ,;.- I hol llan rlop llo so

ldai thu6 th6ng ch4mnh6t 1d ngiry thri 20 cirath6ng ti6p theo tir6ngph6t sinh nghia vg thu6

T6 chric, c6 nhdu tra thunhpp kh6u trtr ttru6 AOi

v6i thu nhip tit ti6nluong, tiAn c6ngMdu s6 os/KK-INCN

Thd'i h4n nQp hd soi , .. xquyet toan mue nam

chflm nh6t ld ngdy cuOi

cing cta th6ng thir' 3 kO

tir ngdy k6t tittc narxduong lich ho{c ndm t}richinh.

T0 chirc, c6 rrhAn tri thunhf,p thuQc diQn chfuthuC thu nh4p cir nh6nCOi vOl thu nhfP ttt ti6nluong. titn c6ng. ldraiquy€t to6n thu6 thu nh{Pc6 r.rh6n.

Trudng ho. p t6 ch0c, c6

nhdn kh6ng ph6t sinh tratiru nh{p.thi khdng phiikhai quy€t to6n thu6 thunhip c6 nhdn

Mdu s5 o5/QTT-TNCN

III. Va viQc t4o vir ph:lt hAnh h6a tlon tIO sft dgng

- Trr.rdng hgp don vj 6p dgng phuo"ng ph6p tinh thLr6 GTGT theo phuong ph6p

kh6u tlil thi don vi str dgng h6a tlon gi6 tri gia tlng; trudng h<r. p don vi 6p dimgphuong ph6p tinh it u6 CfCf theo phuong ph6p tntc ti6p tr€n GTGT thi clon vi sri

dgng h6a tlon b6n hing.

- Can cir EiAu 27 Th6ng ttr s6 :g/z0t+ltt-BTC ngdy 311312014 cira B6 tdichinh cluy dinh nhu sau: hdng quy, don vi c6 tr6ch nQp b6o c6o tinh hinl-r sir clr'.tr.rg

h<ia doniheo quy (quy I .fra," ntr6t lir ng:\y 30/4; qui II .chim nhAt_Dr rrg:iy

30/7; quj' III chirn nhAt lir ngriy 30/10; quf IV chim nh0t li ng:iy 30/1 ctizr

nim sau).

- Cdn cir quy dlnh vd h6a rlon diQn tu tai Nghi dinh s6 1 1 9/201 8/ND-CP ngdy121912018 cua Chinh phir; Nghi dinl s6 i23l2020/ND-CP ngdy 19/10/2020 citaChinh Phtr quy dinl vd thoi gian bit btroc dp d-r"rng hoa don c1iQn trt ke til ngay

011712022. Theo cti, viQc cl.ruyen doi hoa don gidy sang h6a dcrn cliQn tu don vi s^E

nl.rQn ch-rgc 1o.'i ich thi6t thgc vi v6y" cdc don vi cAn chtr dQng trong vi€c chuyen d6idang $i 6p dung h6a do-n diQn til dO viQc str dgng h6a don clugc th6ng su6t.

6

Thd'i h.1n nQp td' khai

IV. MQt s5 aiSm cin luu 1f

1. I(0 l<hai ttruO a6i v6,i c:{c khoin thu t4i czic co s6,gi:io dgc- c,n cri 1'h6,g tu s6 lstzovn't-BTC

^gdry 1810612014 cua 86 T.ai chi'.rrquy c1i,h v€ tliu6 thr"r nhdp,^d^oanh *nie, ,u.""tai, uo sunl ,n"o ;rioog

,., sO

3if X'Jlffi if,t#-Jl in'f-'#, i';-h i;; r u"'r' i na"i' it"lea;" 0 o / dE d i' ; ou,- Cdn cri Th6ns tu s6 lStZOtqffT_BTC ngiry 311312014 cta B0 Tdi chinhhuorrg dan ue nou coi ua. r.,*g irj", ;;;g",h;jifh rr,,- cdn cir hu6ns darr tqi c6ng van s6 7686/BTC-csr ngiry 1216/2017 cria B6Tdi chinh, C6ng vdri 15 ?oqr]Tgi cs ng^y iVzt20.2|cir_a

Jolg cuc 1-tru€, C6ngvin 13579/CT-TTHT nedv. )2t]gt?ozo .fru cu" ils Tq, Ho Chi Minh, Cdng vdns6 17293ICT-TTH'[ ngiy t6lt2tZO2O cta Cuc Thue Tp. H6 Chi Minh.

- E6i vdi c6c kho6n ahy.hg. pfi t-1one pham vi khung gi6 theo quy dinh cira.?::T.:6_ thArn quy6n o.* p* trrr "Ei

ai'*g .4y r6ng cuJ Tnue oa co'c6ng vnns6 3002/TCT-GS ngdy 2Br7r2o2o t'd loi cuc it ue'tintr B"inh phu6c ua g..ii-c,'.,. ,r,uecric tinh, thdnh ph6 tru.c thu6c Trung uong iUa. "frUp

kdm theo).- o5r voi c5"c khoin.th: rd].1. ngoii tidn hgc. (hoc phi) nhu krroirn thu h6-crri

l9:1*::: lT lheg.th?a thuan, li6n a"ounrr, rien L6t, dich vu g* xe, .h" ;r;;;iDang...cac co so gi6o do":iig t4o thuc hiQn tSp h6a .on, tr6 lOrai

"e "dp til,itGTGT (n6u c6) vi rhu6 TNDN theo quy dih. '

2. I(6 khai ttruii A5i v6'i crlc khoin phi di chuy6n sang co.ch6 gi6. Cdc khoan phi theo quy <iinh cta LuQr phi, IQ phi chuytin sang co ch€ gi6 doUr ban Nhdn.dan 15 phuong, rian eu6n rv

"t.",'Hqp t6c x' thuc hi€n thu rrhu ciicl.rvu srl- dsng di.n tich b6n hang tai cho; di;F vuirgng git xe; di"h il,h" ;;;,;;chuy€n r6c thdi sinh hoat; dict' ,u *,i. iy

"rrat trrai ian rilnh r,_oat; . . . thtrc hie'n tap r,oadcni, k6 khai vd nQp trr"'A'cicri,irru6iNDN;;;; rr,rJre aa" iai'*u. rri'"i, oc".

3. I(6 khai nQp ti6n thu6 trAt- C6n cir khoin 3 njAu.3.Ngh! dit., ,O 12312017ArD _ Cp ngdy t4/t|z,t7c.ia-chinh phir sria ooi, uo i=urig'Iftoan i.a Dicu rz cria"Nghi dinh s646120 14alD.-cP, theo do truong for, .g9 irou vi su ngrriQp c6ng ri"p duoc Nhd

?16c.eiao d6t khong thu ti6n str:aqng aat n"a" cho thu€ d6t duoc mi6n ti6n thr.r€d6t cho cA thd.i gia, thu.:9 sy 9ud mQt phAn ho[c todn UO dien tl";;il ,";phan l'rodc todn b6 di6n tich nhd,'c6-ng iru}, "av.dung

viro *rr"-oi"t-r'.ar, *rrat,kinh doanh, dlch vq, cho thu6, li6n do'anh, li€n k6t thJo quy dinh crla oh6p luatquin l;i, sir dung trii sin nhir nuoc thi phfri n6f tia" irrre i31.v'^*^ vuq I

^ ii M0! s6 luu j.xi. phgt vi ph4m hirnh crrinrr vd ttruii a6i voi hinh vi crrAmnQp h0 so'khai thu6 so v6j tt Oi n4,, quy ai,rt.(tt.,eo quy Oi.friiiNg;i';;rii;125l2020/ND-Cp ngdy tgltO/2020 "Uu

it i.r.t-, pnr.1Trudng ho.p ngudi.n6e ]\ui chQm nQp h6.so.kleai thu6 so v6.i thdi h4n quydinh sE bi xri phat vi oh.-m hanh chinh

"5 irr"c tleo quv dinh t?i Nghi dinh s6

L?li1?:Wf:ri3# lstlot2o2o ctra chinh pht G6 nieu ruc iiS * ,.,gay

7

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.i i,' Phat ca.h cdo ool vo'l hdnh vi nQp 116 s<r khai thr-r6 c1u6 thoi h4, ti. 01 ,gdyc16n 05 ngd.y vd, c6 tinh ti6t girlm nhg.

2' Phat tiOn tu 2.000.000 d6ng <I6n 5.000.000 c16ng d6i v6i rrdnir vi '6p

h6 s<rkhai thu€ qr.r6, thoi han tt..0L,FaV d9,l ?O

.,*V 1t.t, tru.Ong l.ro-p pir4t ca,liao OOiv6'i hinh vi n6p h6 so khai thu5clua thdi han-tn. o t ngay oeir 0i'ngay va co ti'tr tietgitun nhg).

3. !h?t ti6, tu'5.000.000 d6ng d6n g.000.000 d6ng d6i v6i hd.nh vi nQp h6 scrkhai thu€ c1u6 thd'i h4n quy dirrh tt j f "gal

Oa" OO "gay.4. Phat tian tir 8.000.000 d6ng d6n 15.000.000 ddng a6i vor r,,6t trong c5chdnh vi sau ddy:

a) NQp hO so.khai thu6 qu6 thdi h4n cluy dirrh tir 61 ngdy d6n 90 ngdy;b) NOp h0 so khai thq6 qu6 thdi h?,, quy dinh tir 9i ngdy trO 10n,rrurrg khongph6t sinh st5 ttrut5 ph6i n6p;

c) I(h6ng nQp h6 so khai thu6 nhrmg kh6ng phrit sinh s5 thuti phAi n6p;d) ICr6ng n6p c6c phy lU: theo qr"ry.d[nh v6 quin l], rhu6 d$i v6i cloanh lghi6pc6 giao dich li6n k6t kd,r theo h6 .o quyct ioan tnuti tt.,ri nnap aoanr, i-,grrie. p.5. Phat tidn tt 15.000.000 ddng d6n 25.000.000. d6ng aoi voi hdnh vi n6p h6so khai thu6 qu6 thoi han rr6n 901iav r<6 tr1 ngay i,6,;al r.op ;5^ffi;;ili;;

ph6.t si,h so ttrue phdi n'6p ,a nguoi,r[p i-r,,re Ii,iop cr-*',$ fi6JG].'.nan nopvi.o nga, s6ch nli?r nr-r6c tru6.c_ihdi di6m ccr qrrun tt.,,i .ong t 6 [uy3,"ffii.ic,, ,ruthu6, thanh.tra thu6 hoflc tru6c tr,ri aio* .;;;u,, thu6 Idp bi€n ban v6 hanh vicl':Am nop h6 so l.-hai th.iti t.rec q"v qnnt'.irc,"a;;i ;&ihi"i 6r*iy,rr"o, , . TrC], ddy ld rnQt s6 nQi dung hu6ng ddn euii ccr quan, t6 chuc th\rc hi6n l<€khai thu6, phi te phi vd su dr,urg h6a don-theo Oiing quy dinh, urgi

""Ore nrtl-ri,irdng li6n hQ chi cuc rn*:uan ra,_Binir, EQi r" rirrii"- K6 ,Ha;i:i!,, r.,q., ,69ie" F?* 028. 3810 2092-(nha, so nEi iq i rz no4c 118); EQi r.,vcn t*vai, ri6trg, s6 di6n thoai 028. 3810 2090 (nhans6 nQi bQ 106).

'IrAn trong kinh chiro./.

No'i nltdn:- Nhu trdn; c'! C1

rfl p$o

K',r. cHr cuc rRr-roNGPH6 CHI CIJC TITU,ONG

L0 Qu6c Itirng

- Cr.rc Thu6 Tp.HCM ..rhay biio cilo.,;- Il:,l"ltg trrLc UBND eudn.,thay b6o. BLD/CCT;- C6c DQi thu6 .'tlitrc hi6n hry€n rruyAn,- Lr.Lu V'f. OOi f -tt. ltObyl;rID: 551026 i

+c Hrcuc iltui' I

0.Tila gto

8

BO T.\I CHiNHTONG CUC THUE

S5:30D2 /TCT-CSV/v chinh sAch thui!

CQNG HOA XA HOI CHU NGHIA VI[,T NAMDQc I6p - Tqr do -H3nh phfc

Ha N)| ngdy 2Pthdng * ndm 2020.

Kinh grii: Cuc Thu6 tinh Binh phu6c.

.,,.--.T9ng "U( Thu6 nh.4n dugc c6ng vdn sO tSgZlCt-tw_DT&pC neay{0/06/2tw:cd cuc Thu6 tinh Binh pi'u6c va .ninr, saci rt.e-riwiaai'i,oi

gi^'i:y nglnQp c'6ng rap r.one rinr, "".1,a, eri;;;;;;d;A;:i#; :-"I hue co y klen nhu sau:

- Tai Eiau 2 vd Eiau 3 Luet Thu6 thu nhfp doanh nghi0p so t+lzooarqlrtzquy dinh:

"Diiu 2. Ngudi n1p thu6

1. Nydi ngp thud thu nhqp doanh nghigp td t6 ch*c hoqt ilQng sdn xudt,kinh doanh hdng h6a, dich v4 cd thu nhQp chiu thui theo quy dinh cia LuQt ndy(sau day gpi ld doanh nghigp), bao gim:...

d) Don v! s1t nghiQp &rqc thdnh lqp theo quy djnh cila phdp luQt ViQtNam;

d) T6 chtc khdc c6 hoqt dQng sdn xudt, kinh doanh c6 thu nhdp.

Eiiu i. Thu nhQp chiu thud

). Thu nhdp chiu thu€ bao gim thu nhQp ti hoat dQng sdn xudt, ktnhdoanh hdng h6a, dich vu vd thu nhdp khdc quy dinh tai khodn 2 Diiu ndy."

- Tai Diiu.n NChidinh s6 218/2013AiD-Cp ngiry Z6lty2AB cta Chinhphtr quy dinh chi tiet vi hu6ng d5n thi hinh Luit thu6 TNDN quy dinh:

"Diiu I 1. Phuong phdp tinh thziI. Sii thuii thu nhQp doanh nghiQp phdt nQp trong lry tinh thud bing rlru

nhQp tinh thu€ nhdn (x) vii thua sudi .

5. Don vi sr nghiQp, t6 ch*c khdc kh6ng phdi ld doanh nghiQp thdnh ldpvd hoqt dQng theo quy dinh cila phdp ludt Yi€t Nam co hoqt dQng kinh doanhhdng hda, dich vu c6 thu nhQp chiu thud thu nhqp doanh nghi€p id cdc don vindy hqch tod.n duqc doanh thu nhung khing xdc dinh duoc chi phi, thu nh6p cilahoqt dQng kinh doanh thi kE khai n\p thui thu nhQp doanh nghi€p t{nh theo tjt lQo% trAn doanh thu bdn hdng h6a, dichvu, c1t th€ nhu sau:

a) Diii voi dich vu fta.o gi!1 cd ldi tiin g*t, tdi tiin cho vay): 5oh. RiAnghoq.t dQng gido &1c, y tii, btdu diAn ngh€ thudt dp d4ng mtic thud quy dfuh tqtDi€m c Khodn ndy;

2

D Ei;i voi kinh doanh hdng h6a ld 196:

c; Di5i vdi hoqt dQng khitc ld 2%.',.

NgAy 28/1 1/.2017, Ven phdng Chinh phir c6 c6ng van s6 551/TB-VpCpth6ng b6o j kiiln ket luan cria L6,h dao chinh plir: "t.1uu6 d6i v6i don vi s*nghiOp c6ng l6p thuc hi0n dtng quy dinh crla phip luit vii thu6,'.

, C6n cfr c6c quy.clinh vi c6ng van s5 sll/TB-VpCp n6u tr6n, vd nguy€ntdc don vi sp nghi6p, t6 chirc kh6c kh6ng phii ld doanh nghiOp thinh 16p vd hoatdQng theo quy dinh cria ph6p.lu6t Vi6t Nam c6 hoat <1Qng kinh doanh hing h6a,dich'r-.r c6 thu nh4p chiu thuc rNDN mi c6c don vi niy hach to6n dugc doanhthu nhung kh6ng x6.c dinh duoc chi phi, thu nh{p cta hoat dQng kinh rtoanh thiko khai nop thu6 thu nhap doanh nghiQp tinh theo ti le % tr€n doanh thu b6nhing h6a, dich vu.

DA nghi Csc Thuti JinI Blnh Phudc cdn cri quy dlnh tai c6c vin bdn quyphgm ph6p ludt vd thu6 va thuc hi6n j ki6n cria Ldnli dpo Chinh pht tqi ven bansd 55 1/TB-vPcP ngiy 28/ltl20l'7 cria Vdn phdng chinh phir d6 hudng din dcnrvi thuc hi€n kC khai, n6p thu€ rheo quy di\1h./ VNoi nhQn:- Nhu tr€n;- PTCTr Ding Ngoc Minh (d6 bao cao)l- Cuc Thu6 c6c tinh, thdnh ph5 r4rc thuQc TW;- Vu: PC-TCT;- Lm: VT. CS (3b). -. ,f

TL G CUC TRIIONGCHiN}i SACH

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