??ࡱ?>?? ????????f??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????q` ??bjbjqPqP 88::?u+???????????????? ?6?6?6867??7|??qdJ8`8v8v8v8q96?9?9 $q&q&q&q&q&q&q$-th?vTJq9??9m9q9?9?9Jq??v8v8??qw<w<w<?9|??v8?v8$qw<?9$qw<w<??R??J??Tv8>8 ?<?=??6C:??S\o\?q0?q?S\?v;??v0?T?T??v??U??9?9w<?9?9?9?9?9JqJq?;??pl?9?9?9?q?9?9?9?9???d:4????:4??b|??????????? B? T?I CH?NH --------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 16/2013/TT-BTCH? N?i, ng?y 08 th?ng 02 nm 2013TH?NG T?H??NG D?N TH?C HI?N VI?C GIA H?N, GI?M M?T S? KHO?N THU NG?N S?CH NH? N??C THEO NGH? QUY?T S? 02/NQ-CP NG?Y 07 TH?NG 01 NM 2013 C?A CH?NH PH? V? M?T S? GI?I PH?P TH?O G? KH? KHN CHO S?N XU?T KINH DOANH, H? TR? TH? TR??NG, GI?I QUY?T N? X?UCn c? Lu?t Qu?n l? thu? s? 78/2006/QH11 ng?y 29 th?ng 11 nm 2006;Cn c? Lu?t Ng?n s?ch nh? n??c s? 01/2002/QH11 ng?y 16 th?ng 12 nm 2002;Cn c? Lu?t ?t ai s? 13/2003/QH 11 ng?y 26 th?ng 11 nm 2003;Cn c? Lu?t Thu? gi? tr? gia tng s? 13/2008/QH12 ng?y 03 th?ng 6 nm 2008;Cn c? Lu?t Thu? thu nh?p doanh nghi?p s? 14/2008/QH12 ng?y 03 th?ng 6 nm 2008;Cn c? Ngh? quy?t s? 02/NQ-CP ng?y 07 th?ng 01 nm 2013 c?a Ch?nh ph? v? m?t s? gi?i ph?p th?o g? kh? khn cho s?n xu?t kinh doanh, h? tr? th? tr??ng, gi?i quy?t n? x?u.Cn c? Ngh? ?nh s? 118/2008/N-CP ng?y 27/11/2008 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a T?ng c?c tr??ng T?ng c?c Thu?;B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? h??ng d?n th?c hi?n vi?c gia h?n, gi?m m?t s? kho?n thu Ng?n s?ch Nh? n??c theo Ngh? quy?t s? 02/NQ-CP ng?y 07 th?ng 01 nm 2013 c?a Ch?nh ph? v? m?t s? gi?i ph?p th?o g? kh? khn cho s?n xu?t kinh doanh, h? tr? th? tr??ng, gi?i quy?t n? x?u nh? sau:Ch??ng ITHU? THU NH?P DOANH NGHI?Pi?u 1. Gia h?n n?p thu? thu nh?p doanh nghi?p1. Gia h?n 06 th?ng th?i h?n n?p thu? thu nh?p doanh nghi?p ?i v?i s? thu? thu nh?p doanh nghi?p ph?t sinh ph?i n?p qu? I v? 03 th?ng th?i h?n n?p thu? thu nh?p doanh nghi?p ?i v?i s? thu? thu nh?p doanh nghi?p ph?t sinh ph?i n?p qu? II v? qu? III nm 2013 cho c?c ?i t??ng sau:a) Doanh nghi?p c? quy m? v?a v? nh?, bao g?m c? chi nh?nh, ?n v? tr?c thu?c nh?ng h?ch to?n ?c l?p, h?p t?c x? (s? d?ng d??i 200 lao ?ng l?m vi?c to?n b? th?i gian nm v? c? doanh thu nm kh?ng qu? 20 t? ?ng) (sau ?y g?i chung l? doanh nghi?p quy m? v?a v? nh?).b) Doanh nghi?p s? d?ng nhi?u lao ?ng (s? d?ng tr?n 300 lao ?ng) trong l)nh v?c s?n xu?t, gia c?ng, ch? bi?n: N?ng s?n, l?m s?n, thu? s?n, d?t may, da gi?y, linh ki?n i?n t?; x?y d?ng c?ng tr?nh h? t?ng kinh t? - x? h?i (sau ?y g?i chung l? doanh nghi?p s? d?ng nhi?u lao ?ng).c) Doanh nghi?p ?u t?  kinh doanh (b?n, cho thu?, cho thu? mua) nh? ?.2. Doanh nghi?p quy m? v?a v? nh? ??c gia h?n n?p thu? quy ?nh t?i i?m a kho?n 1 i?u n?y l? doanh nghi?p ?p ?ng ?y ? c?c ti?u ch? v? lao ?ng v? doanh thu, ??c x?c ?nh nh? sau:a) C?ch x?c ?nh ti?u ch? v? lao ?ng:S? lao ?ng b?nh qu?n nm (kh?ng bao g?m s? lao ?ng l?m vi?c to?n b? th?i gian c?a chi nh?nh, ?n v? tr?c thu?c nh?ng h?ch to?n ?c l?p) l?m cn c? x?c ?nh doanh nghi?p quy m? v?a v? nh? l? t?ng s? lao ?ng m? doanh nghi?p s? d?ng th??ng xuy?n b?nh qu?n trong nm 2012 d??i 200 lao ?ng, kh?ng k? lao ?ng c? h?p ?ng ng?n h?n d??i 3 th?ngS? lao ?ng s? d?ng th??ng xuy?n b?nh qu?n nm ??c x?c ?nh theo h??ng d?n t?i Th?ng t? s? 40/2009/TT-BLTBXH ng?y 03 th?ng 12 nm 2009 c?a B? Lao ?ng - Th??ng binh v? X? h?i h??ng d?n c?ch t?nh s? lao ?ng s? d?ng th??ng xuy?n theo quy ?nh t?i Ngh? ?nh s? 108/2006/N-CP ng?y 22 th?ng 9 nm 2006 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t ?u t?.?i v?i doanh nghi?p m?i th?nh l?p t? ng?y 01/01/2013 th? t?ng s? lao ?ng, kh?ng k? lao ?ng c? h?p ?ng ng?n h?n d??i 3 th?ng l? s? lao ?ng s? d?ng th??ng xuy?n b?nh qu?n t?nh t? ng?y th?nh l?p ?n th?i i?m 31/3/2013 (n?u th?nh l?p trong qu? I nm 2013), ?n th?i i?m 30/06/2013 (n?u th?nh l?p trong qu? II nm 2013), ?n th?i i?m 30/09/2013 (n?u th?nh l?p trong qu? III nm 2013) d??i 200 lao ?ng.b) C?ch x?c ?nh ti?u ch? v? doanh thu:Doanh nghi?p c? doanh thu t?nh thu? TNDN nm 2012 kh?ng qu? 20 t? ?ng ??c x?c ?nh cn c? v?o ch? ti?u "doanh thu b?n h?ng h?a v? cung c?p d?ch v? m? s? [01] tr?n Ph? l?c k?t qu? ho?t ?ng s?n xu?t kinh doanh c?a k? t?nh thu? nm 2012 (k?m theo t? khai quy?t to?n thu? TNDN s? 03/TNDN c?a nm 2012)  M?u s? 03-1A/TNDN (Ban h?nh k?m theo Th?ng t? s? 28/2011/TT-BTC ng?y 28/2/2011 c?a B? T?i ch?nh).Tr??ng h?p doanh nghi?p m?i th?nh l?p trong nm 2012 ho?t ?ng s?n xu?t kinh doanh trong nm 2012 kh?ng ? 12 th?ng th? ti?u ch? doanh thu nm 2012 ??c x?c ?nh kh?ng v??t qu? 1,66 t? ?ng nh?n v?i (x) s? th?ng ho?t ?ng s?n xu?t kinh doanh c?a nm.?i v?i doanh nghi?p m?i th?nh l?p nm 2013 th? doanh thu ??c x?c ?nh cn c? v?o ch? ti?u "doanh thu ph?t sinh trong k? m? s? [21] tr?n T? khai thu? thu nh?p doanh nghi?p t?m t?nh  M?u s? 01A/TNDN ho?c M?u s? 01B/TNDN (Ban h?nh k?m theo Th?ng t? s? 28/2011/TT-BTC ng?y 28/2/2011 c?a B? T?i ch?nh). N?u doanh nghi?p th?nh l?p trong qu? I nm 2013 th? doanh thu ??c x?c ?nh tr?n t? khai qu? I nm 2013 kh?ng qu? 1,66 t? ?ng nh?n (x) s? th?ng ho?t ?ng s?n xu?t kinh doanh trong qu?, th?nh l?p trong qu? II nm 2013 th? doanh thu ??c x?c ?nh tr?n t? khai qu? II nm 2013 kh?ng qu? kh?ng qu? 1,66 t? ?ng nh?n (x) s? th?ng ho?t ?ng s?n xu?t kinh doanh trong qu?, th?nh l?p trong qu? III nm 2013 th? doanh thu ??c x?c ?nh tr?n t? khai qu? III nm 2013 kh?ng qu? kh?ng qu? 1,66 t? ?ng nh?n (x) s? th?ng ho?t ?ng s?n xu?t kinh doanh trong qu?.c) Tr??ng h?p doanh nghi?p l? c?c c?ng ty t? ch?c theo m? h?nh c?ng ty m? - c?ng ty con m? c?c c?ng ty n?y ?p ?ng ti?u ch? v? lao ?ng (s? d?ng d??i 200 lao ?ng l?m vi?c to?n b? th?i gian) v? c? doanh thu nm 2012 kh?ng qu? 20 t? ?ng va kh?ng kinh doanh trong cac l)nh v?c kh?ng ??#c gia h?n n?p thu? th? thu?c ?i t??ng ??c gia h?n n?p thu? thu nh?p doanh nghi?p.d) Kh?ng ?p d?ng gia h?n n?p thu? thu nh?p doanh nghi?p theo quy ?nh t?i i?m a Kho?n 1 i?u n?y ?i v?i c?c ?i t??ng sau ?y:- Doanh nghi?p ho?t ?ng trong c?c l)nh v?c: T?i ch?nh; ng?n h?ng; b?o hi?m; ch?ng kho?n; x? s?; tr? ch?i c? th??ng; kinh doanh h?ng ho?, d?ch v? thu?c di?n ch?u thu? ti?u th? ?c bi?t.Tr??ng h?p doanh nghi?p c? quy m? v?a v? nh? kh?ng kinh doanh trong c?c l)nh v?c: t?i ch?nh, ng?n h?ng n?u trong k? c? thu nh?p kh?c t? ho?t ?ng kinh doanh t?i ch?nh nh?: l?i ti?n g?i ng?n h?ng, l?i cho vay th? ??c gia h?n n?p thu? bao g?m c? c?c kho?n thu nh?p n?u tr?n c?a doanh nghi?p.- T? ch?c kinh t? l? ?n v? s? nghi?p.3. Doanh nghi?p s? d?ng nhi?u lao ?ng (bao g?m c? s? lao ?ng c?a chi nh?nh v? ?n v? tr?c thu?c) trong c?c l)nh v?c ??c gia h?n n?p thu? h??ng d?n t?i i?m b Kho?n 1 i?u n?y g?m:a) Doanh nghi?p c? t?ng s? lao ?ng s? d?ng th??ng xuy?n b?nh qu?n nm 2012 tr?n 300 ng??i, kh?ng k? lao ?ng c? h?p ?ng ng?n h?n d??i 3 th?ng ?i v?i doanh nghi?p th?nh l?p tr??c ng?y 01/01/2013.S? lao ?ng s? d?ng th??ng xuy?n b?nh qu?n nm ??#c xac i#nh theo h??ng d?n t?i Th?ng t? s? 40/2009/TT-BLTBXH ng?y 03 th?ng 12 nm 2009 c?a B? Lao ?ng - Th??ng binh v? X? h?i h??ng d?n c?ch t?nh s? lao ?ng s? d?ng th??ng xuy?n theo quy ?nh t?i Ngh? ?nh s? 108/2006/N-CP ng?y 22 th?ng 9 nm 2006 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t ?u t?.?i v?i doanh nghi?p m?i th?nh l?p t? ng?y 01/01/2013 th? t?ng s? lao ?ng, kh?ng k? lao ?ng c? h?p ?ng ng?n h?n d??i 3 th?ng l? s? lao ?ng s? d?ng th??ng xuy?n b?nh qu?n t?nh t? ng?y th?nh l?p ?n th?i i?m 31/3/2013 (n?u th?nh l?p trong qu? I nm 2013), ?n th?i i?m 30/06/2013 (n?u th?nh l?p trong qu? II nm 2013), ?n th?i i?m 30/09/2013 (n?u th?nh l?p trong qu? III nm 2013) tr?n 300 lao ?ng.Tr??ng h?p doanh nghi?p t? ch?c theo m? h?nh c?ng ty m? - c?ng ty con th? s? lao ?ng l?m cn c? x?c ?nh c?ng ty m? thu?c ?i t??ng gia h?n n?p thu? kh?ng bao g?m s? lao ?ng c?a c?ng ty con v? ng??c l?i.b) S? thu? thu nh?p doanh nghi?p ??c gia h?n n?p thu? l? s? thu? t?nh tr?n thu nh?p c?a ho?t ?ng s?n xu?t, gia c?ng, ch? bi?n: N?ng s?n, l?m s?n, thu? s?n, d?t may, da gi?y, linh ki?n i?n t? v? t? ho?t ?ng x?y d?ng c?c c?ng tr?nh h? t?ng kinh t? - x? h?i.c) Ho?t ?ng s?n xu?t, gia c?ng, ch? bi?n: N?ng s?n, l?m s?n, th?y s?n, d?t may, da gi?y (bao g?m c? gi?y da, d?p da c?c lo?i), linh ki?n i?n t? ??c x?c ?nh cn c? theo quy ?nh t?i H? th?ng ng?nh kinh t? Vi?t Nam ban h?nh k?m theo Quy?t ?nh s? 10/2007/Q-TTg ng?y 23 th?ng 01 nm 2007 c?a Th? t??ng Ch?nh ph?.d) Ho?t ?ng x?y d?ng c?ng tr?nh h? t?ng kinh t? - x? h?i bao g?m thi c?ng, x?y d?ng, l?p ?t: Nh? m?y n??c, nh? m?y i?n, c?ng tr?nh truy?n t?i, ph?n ph?i i?n; h? th?ng c?p tho?t n??c; ??ng b?, ??ng s?t; c?ng h?ng kh?ng, c?ng bi?n, c?ng s?ng; s?n bay, nh? ga, b?n xe; x?y d?ng tr??ng h?c, b?nh vi?n, nh? vn ho?, r?p chi?u phim, c? s? bi?u di?n ngh? thu?t, c? s? luy?n t?p, thi ?u th? thao; h? th?ng x? l? n??c th?i, ch?t th?i r?n; c?ng tr?nh th?ng tin li?n l?c, c?ng tr?nh thu? l?i ph?c v? n?ng, l?m, ng? nghi?p.4. Doanh nghi?p ?u t?  kinh doanh (b?n, cho thu?, cho thu? mua) nh? ? ??c gia h?n n?p thu? ?i v?i s? thu? t?nh tr?n thu nh?p t? ho?t ?ng ?u t?  kinh doanh nh? ?, kh?ng ph?n bi?t quy m? doanh nghi?p v? s? lao ?ng s? d?ng.i?u 2. X?c ?nh s? thu? thu nh?p doanh nghi?p ??c gia h?n1. S? thu? thu nh?p doanh nghi?p ph?t sinh ph?i n?p qu? I, qu? II v? qu? III nm 2013 c?a doanh nghi?p thu?c ?i t??ng ??c gia h?n n?p thu? l? s? thu? thu nh?p doanh nghi?p t?m t?nh qu? I, qu? II v? qu? III nm 2013.2. S? thu? thu nh?p doanh nghi?p ??c gia h?n n?p thu? ??c x?c ?nh theo k?t qu? h?ch to?n kinh doanh c?a doanh nghi?p n?u doanh nghi?p h?ch to?n ri?ng ??c thu nh?p t? ho?t ?ng kinh doanh ??c gia h?n n?p thu?.3. Tr??ng h?p doanh nghi?p v?a c? thu nh?p t? ho?t ?ng s?n xu?t, kinh doanh ??c gia h?n n?p thu? v?a c? thu nh?p t? ho?t ?ng s?n xu?t, kinh doanh kh?ng ??c gia h?n n?p thu? th? ph?i h?ch to?n ri?ng thu nh?p t? ho?t ?ng kinh doanh ??c gia h?n n?p thu? v? ho?t ?ng kinh doanh kh?ng ??c gia h?n n?p thu? ? k? khai n?p thu? ri?ng. Tr??ng h?p kh?ng h?ch to?n ri?ng ??c th? s? thu? thu nh?p doanh nghi?p t?m t?nh qu? I, qu? II, qu? III c?a c?c ho?t ?ng s?n xu?t, kinh doanh ??c gia h?n x?c ?nh theo t? l? gi?a t?ng doanh thu c?a c?c ho?t ?ng s?n xu?t, kinh doanh ??c gia h?n v?i t?ng doanh thu th?c hi?n c?a doanh nghi?p.i?u 3. Th?i gian gia h?n n?p thu? thu nh?p doanh nghi?pDoanh nghi?p th?c hi?n k? khai s? thu? thu nh?p doanh nghi?p t?m n?p h?ng qu? nm 2013 theo quy ?nh c?a Lu?t Qu?n l? thu?. Th?i gian gia h?n n?p thu? l? 06 th?ng k? t? ng?y h?t th?i h?n n?p thu? thu nh?p doanh nghi?p ?i v?i s? thu? thu nh?p doanh nghi?p ph?t sinh ph?i n?p qu? I nm 2013 v? 03 th?ng k? t? ng?y h?t th?i h?n n?p thu? thu nh?p doanh nghi?p ?i v?i s? thu? thu nh?p doanh nghi?p ph?t sinh ph?i n?p qu? II nm 2013 v? qu? III nm 2013 theo quy ?nh c?a Lu?t Qu?n l? thu? nh? sau:1. Th?i gian gia h?n n?p thu? ?i v?i s? thu? t?nh t?m n?p c?a qu? I nm 2013 ??c gia h?n n?p thu? ch?m nh?t ?n ng?y 30 th?ng 10 nm 2013.2. Th?i gian gia h?n n?p thu? ?i v?i s? thu? t?nh t?m n?p c?a qu? II nm 2013 ??c gia h?n n?p thu? ch?m nh?t ?n ng?y 30 th?ng 10 nm 2013.3. Th?i gian gia h?n n?p thu? ?i v?i s? thu? t?nh t?m n?p c?a qu? III nm 2013 ??c gia h?n n?p thu? ch?m nh?t ?n ng?y 30 th?ng 1 nm 2014.4. Tr??ng h?p ng?y n?p thu? quy ?nh t?i c?c kho?n 1, 2 v? 3 i?u n?y l? c?c ng?y ngh? theo quy ?nh c?a ph?p lu?t th? th?i gian gia h?n n?p thu? ??c t?nh v?o ng?y l?m vi?c ti?p theo.i?u 4. i?u ki?n, tr?nh t? v? th? t?c gia h?n n?p thu?1. Doanh nghi?p ??c gia h?n n?p thu? thu nh?p doanh nghi?p quy ?nh t?i i?u 1 Th?ng t? n?y l? doanh nghi?p ??c th?nh l?p v? ho?t ?ng theo ph?p lu?t Vi?t Nam; th?c hi?n ch? ? k? to?n, ho? ?n, ch?ng t? theo quy ?nh c?a ph?p lu?t v? n?p thu? theo k? khai.2. Doanh nghi?p thu?c ?i t??ng ??c gia h?n theo quy ?nh t?i i?u 1 Th?ng t? n?y ph?i l?p Ph? l?c s? 1 (ban h?nh k?m theo Th?ng t? n?y) v? g?i ?n c? quan thu? qu?n l? tr?c ti?p k?m theo t? khai thu? thu nh?p doanh nghi?p t?m t?nh h?ng qu? ??c gia h?n, trong ? x?c ?nh r?: Tr??ng h?p doanh nghi?p thu?c ?i t??ng ??c gia h?n n?p thu? thu nh?p doanh nghi?p v? s? thu? thu nh?p doanh nghi?p ??c gia h?n n?p thu?.3. Trong th?i gian ??c gia h?n n?p thu?, doanh nghi?p kh?ng b? coi l? vi ph?m ch?m n?p thu? v? kh?ng b? ph?t v? h?nh vi ch?m n?p ti?n thu? ?i v?i s? thu? ??c gia h?n.Ch??ng IITHU? GI? TR? GIA TNGi?u 5. Gia h?n n?p thu? gi? tr? gia tng1. Gia h?n 06 th?ng th?i h?n n?p thu? gi? tr? gia tng (GTGT) ?i v?i s? thu? GTGT ph?t sinh ph?i n?p c?a th?ng 1, th?ng 2, th?ng 3 nm 2013 (kh?ng bao g?m thu? GTGT ? kh?u nh?p kh?u) ?i v?i c?c doanh nghi?p ang th?c hi?n n?p thu? GTGT theo ph??ng ph?p kh?u tr? thu?c c?c ?i t??ng sau ?y:a) Doanh nghi?p c? quy m? v?a v? nh?, bao g?m c? h?p t?c x? (s? d?ng d??i 200 lao ?ng l?m vi?c to?n b? th?i gian v? c? doanh thu nm kh?ng qu? 20 t? ?ng), kh?ng bao g?m doanh nghi?p ho?t ?ng trong c?c l)nh v?c: t?i ch?nh, ng?n h?ng, b?o hi?m, ch?ng kho?n, x? s?, tr? ch?i c? th??ng, s?n xu?t h?ng h?a, d?ch v? thu?c di?n ch?u thu? ti?u th? ?c bi?t (sau ?y g?i chung l? doanh nghi?p quy m? v?a v? nh?).b) Doanh nghi?p s? d?ng nhi?u lao ?ng (s? d?ng tr?n 300 lao ?ng) trong l)nh v?c s?n xu?t, gia c?ng, ch? bi?n: n?ng s?n, l?m s?n, thu? s?n, d?t may, da gi?y, linh ki?n i?n t?; x?y d?ng c?c c?ng tr?nh h? t?ng kinh t? - x? h?i (sau ?y g?i chung l? doanh nghi?p s? d?ng nhi?u lao ?ng).c) Doanh nghi?p ?u t?  kinh doanh (b?n, cho thu?, cho thu? mua) nh? ? v? doanh nghi?p s?n xu?t c?c m?t h?ng: s?t, th?p, xi mng, g?ch, ng?i.2. Doanh nghi?p quy m? v?a v? nh? quy ?nh t?i i?m a Kho?n 1 i?u n?y l? doanh nghi?p ?p ?ng ?y ? c?c ti?u ch? v? lao ?ng v? doanh thu ??c x?c ?nh nh? sau:a) C?ch x?c ?nh ti?u ch? v? lao ?ng:S? lao ?ng b?nh qu?n nm (kh?ng bao g?m s? lao ?ng l?m vi?c to?n b? th?i gian c?a chi nh?nh, ?n v? tr?c thu?c nh?ng h?ch to?n ?c l?p) l?m cn c? x?c ?nh doanh nghi?p quy m? v?a v? nh? l? s? lao ?ng m? doanh nghi?p s? d?ng th??ng xuy?n b?nh qu?n trong nm 2012, kh?ng k? lao ?ng c? h?p ?ng ng?n h?n d??i 3 th?ng.S? lao ?ng s? d?ng th??ng xuy?n b?nh qu?n nm ??c x?c ?nh theo h??ng d?n t?i Th?ng t? s? 40/2009/TT-BLTBXH ng?y 03 th?ng 12 nm 2009 c?a B? Lao ?ng th??ng binh v? X? h?i h??ng d?n c?ch t?nh s? lao ?ng s? d?ng th??ng xuy?n theo quy ?nh t?i Ngh? ?nh s? 108/2006/N-CP ng?y 22 th?ng 9 nm 2006 c?a Ch?nh ph? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t ?u t?.?i v?i doanh nghi?p m?i th?nh l?p t? ng?y 01/01/2013 th? t?ng s? lao ?ng, kh?ng k? lao ?ng c? h?p ?ng ng?n h?n d??i 3 th?ng, ??c t?nh t? ng?y th?nh l?p ?n th?i i?m 31/1/2013 (n?u th?nh l?p trong th?ng 1 nm 2013), ?n th?i i?m 28/2/2013 (n?u th?nh l?p trong th?ng 2/2013), ?n th?i i?m 31/3/2013 (n?u th?nh l?p trong th?ng 3/2013).b) C?ch x?c ?nh ti?u ch? v? doanh thu:Doanh nghi?p c? doanh thu nm 2012 kh?ng qu? 20 t? ?ng ??c x?c ?nh cn c? v?o t?ng c?ng ch? ti?u [34] (T?ng doanh thu c?a HHDV b?n ra, bao g?m c? doanh thu ch?u thu? v? kh?ng ch?u thu? GTGT) tr?n T? khai thu? 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BCJOJQJ^JaJmHsHU%hj#CJOJQJ\?^JaJmHsH+hj#h?rqCJOJQJ\?^JaJmHsH hj#h?rq0JCJaJmHsH(hj#h?rqCJOJQJ^JaJmHsHm?i th?nh l?p trong nm 2012 ho?t ?ng s?n xu?t kinh doanh trong nm 2012 kh?ng ? 12 th?ng ho?c doanh nghi?p m?i th?nh l?p trong nm 2013 th? ti?u ch? doanh thu ??c x?c ?nh nh? sau: T?ng c?ng ch? ti?u [34] (T?ng doanh thu c?a HHDV b?n ra, bao g?m c? doanh thu ch?u thu? v? kh?ng ch?u thu? GTGT) tr?n T? khai thu? GTGT c?a c?c th?ng ho?t ?ng s?n xu?t kinh doanh kh?ng v??t qu? 1,66 t? ?ng nh?n v?i (x) s? th?ng ho?t ?ng s?n xu?t kinh doanh.c) Tr??ng h?p doanh nghi?p ??c x?c ?nh l? doanh nghi?p quy m? v?a v? nh? c? c?c Chi nh?nh, ?n v? tr?c thu?c ? ?a ph??ng c?p t?nh kh?c n?i doanh nghi?p ?ng tr? s? ch?nh (kh?ng bao g?m ?n v? c? ho?t ?ng x?y d?ng, l?p ?t, b?n h?ng v?ng lai ngo?i t?nh khai thu? GTGT t?m t?nh theo t? l? 1%, 2%) th?c hi?n khai thu? GTGT ri?ng v?i c? quan thu? qu?n l? tr?c ti?p c?a chi nh?nh, ?n v? tr?c thu?c th? c?c Chi nh?nh, ?n v? tr?c thu?c cing thu?c ?i t??ng ??c gia h?n n?p thu? GTGT.Doanh nghi?p l?p danh s?ch chi nh?nh, ?n v? tr?c thu?c (trong ? ghi r? t?n, ?a ch?, m? s? thu?, s? lao ?ng v? l)nh v?c ho?t ?ng c?a t?ng chi nh?nh) v? th?ng b?o danh s?ch cho c? quan thu? qu?n l? tr?c ti?p chi nh?nh, ?n v? tr?c thu?c. Doanh nghi?p ph?i ch?u tr?ch nhi?m tr??c ph?p lu?t v? t?nh ch?nh x?c ?i v?i danh s?ch Chi nh?nh, ?n v? tr?c thu?c ? g?i c? quan thu?.d) Kh?ng ?p d?ng gia h?n 06 th?ng th?i h?n n?p thu? GTGT ?i v?i c?c ?i t??ng sau ?y:d.1) Doanh nghi?p ho?t ?ng trong c?c l)nh v?c: t?i ch?nh, ng?n h?ng, b?o hi?m, ch?ng kho?n, x? s?, tr? ch?i c? th??ng, s?n xu?t h?ng h?a, d?ch v? thu?c di?n ch?u thu? ti?u th? ?c bi?t.d.2) T? ch?c kinh t? l? ?n v? s? nghi?p.3. Doanh nghi?p s? d?ng nhi?u lao ?ng (s? d?ng tr?n 300 lao ?ng) (bao g?m c? s? lao ?ng c?a chi nh?nh v? ?n v? tr?c thu?c) trong c?c l)nh v?c ??c gia h?n n?p thu? GTGT h??ng d?n t?i i?m b kho?n 1 i?u n?y g?m:a) Doanh nghi?p c? t?ng s? lao ?ng s? d?ng th??ng xuy?n b?nh qu?n nm 2012 tr?n 300 ng??i, kh?ng k? lao ?ng c? h?p ?ng ng?n h?n d??i 3 th?ng ?i v?i doanh nghi?p th?nh l?p tr??c ng?y 01/01/2013.?i v?i doanh nghi?p m?i th?nh l?p t? ng?y 01/01/2013 th? t?ng s? lao ?ng, kh?ng k? lao ?ng c? h?p ?ng ng?n h?n d??i 3 th?ng, ??c t?nh t? ng?y th?nh l?p ?n th?i i?m 31/1/2013 (n?u th?nh l?p trong th?ng 1 nm 2013), ?n th?i i?m 28/2/2013 (n?u th?nh l?p tr??c th?ng 2/2013), ?n th?i i?m 31/3/2013 (n?u th?nh l?p tr??c th?ng 3/2013).Ho?t ?ng s?n xu?t, gia c?ng, ch? bi?n: N?ng s?n, l?m s?n, th?y s?n, d?t may, da gi?y (bao g?m c? gi?y da, d?p da c?c lo?i), linh ki?n i?n t? quy ?nh t?i i?m b Kho?n 1 i?u n?y ??c x?c ?nh cn c? theo quy ?nh t?i H? th?ng ng?nh kinh t? Vi?t Nam ban h?nh k?m theo Quy?t ?nh s? 10/2007/Q-TTg ng?y 23 th?ng 01 nm 2007 c?a Th? t??ng Ch?nh ph?.Ho?t ?ng x?y d?ng c?ng tr?nh h? t?ng kinh t? - x? h?i quy ?nh t?i i?m b Kho?n 1 i?u n?y bao g?m thi c?ng, x?y d?ng, l?p ?t: nh? m?y n??c, nh? m?y i?n, c?ng tr?nh truy?n t?i, ph?n ph?i i?n; h? th?ng c?p tho?t n??c; ??ng b?, ??ng s?t; c?ng h?ng kh?ng, c?ng bi?n, c?ng s?ng; s?n bay, nh? ga, b?n xe; x?y d?ng tr??ng h?c, b?nh vi?n, nh? vn ho?, r?p chi?u phim, c? s? bi?u di?n ngh? thu?t, c? s? t?p luy?n, thi ?u th? thao; h? th?ng x? l? n??c th?i, ch?t th?i r?n; c?ng tr?nh th?ng tin li?n l?c, c?ng tr?nh thu? l?i ph?c v? n?ng, l?m, ng? nghi?p.b) Tr??ng h?p doanh nghi?p s? d?ng nhi?u lao ?ng c? ho?t ?ng s?n xu?t kinh doanh thu?c l)nh v?c kh?ng ??c gia h?n th? s? thu? GTGT ??c gia h?n x?c ?nh nh? sau:Thu? GTGT ??c gia h?n c?a th?ng=S? thu? GTGT ph?i n?p theo T? khai c?a th?ng ??c gia h?nxDoanh thu ch?u thu? GTGT c?a l)nh v?c ??c gia h?n trong th?ngT?ng doanh thu h?ng h?a, d?ch v? ch?u thu? GTGT trong th?ngc) Chi nh?nh, ?n v? tr?c thu?c c?a doanh nghi?p s? d?ng nhi?u lao ?ng trong c?c l)nh v?c ? ?a ph??ng c?p t?nh kh?c n?i doanh nghi?p ?ng tr? s? ch?nh th?c hi?n khai thu? GTGT ri?ng v?i c? quan thu? qu?n l? tr?c ti?p c?a chi nh?nh, ?n v? tr?c thu?c ??c gia h?n n?p thu? GTGT (kh?ng bao g?m ?n v? c? ho?t ?ng x?y d?ng, l?p ?t, b?n h?ng v?ng lai ngo?i t?nh khai thu? GTGT t?m t?nh theo t? l? 1%, 2% ) n?u chi nh?nh, ?n v? tr?c thu?c c? ho?t ?ng s?n xu?t kinh doanh thu?c l)nh v?c ??c gia h?n.Tr??ng h?p chi nh?nh, ?n v? tr?c thu?c c?a doanh nghi?p kh?ng c? ho?t ?ng s?n xu?t kinh doanh thu?c l)nh v?c ??c gia h?n th? kh?ng thu?c ?i t??ng ??c gia h?n n?p thu? GTGT.Doanh nghi?p l?p danh s?ch chi nh?nh, ?n v? tr?c thu?c (trong ? ghi r? t?n, ?a ch?, m? s? thu?, s? lao ?ng v? l)nh v?c ho?t ?ng c?a t?ng chi nh?nh) v? th?ng b?o danh s?ch cho c? quan thu? qu?n l? tr?c ti?p chi nh?nh, ?n v? tr?c thu?c. Doanh nghi?p ph?i ch?u tr?ch nhi?m tr??c ph?p lu?t v? t?nh ch?nh x?c c?a danh s?ch Chi nh?nh, ?n v? tr?c thu?c ? g?i c? quan thu?.4. Doanh nghi?p ?u t?  kinh doanh (b?n, cho thu?, cho thu? mua) nh? ? v? doanh nghi?p s?n xu?t c?c m?t h?ng: s?t, th?p, xi mng, g?ch, ng?i (kh?ng ph?n bi?t theo quy m? doanh nghi?p v? s? lao ?ng) ??c gia h?n n?p thu? GTGT h??ng d?n t?i i?m c Kho?n 1 i?u n?y ??c x?c ?nh nh? sau:a) S? thu? GTGT ??c gia h?n l? s? thu? GTGT ph?i n?p ?i v?i s?n ph?m l? nh? ?, s?t, th?p, xi mng, g?ch, ng?i.Tr??ng h?p doanh nghi?p th?c hi?n nhi?u ho?t ?ng s?n xu?t, kinh doanh ngo?i c?c s?n ph?m ??c gia h?n th? s? thu? GTGT ??c gia h?n c?a th?ng ??c x?c ?nh nh? sau:Thu? GTGT ??c gia h?n=S? thu? GTGT ph?t sinh ph?i n?p tr?n T? khai c?a th?ng ??c gia h?nxDoanh thu ch?u thu? GTGT c?a s?n ph?m l? nh? ?, s?t, th?p, xi mng, g?ch, ng?iT?ng doanh thu h?ng h?a, d?ch v? ch?u thu? GTGTb) Chi nh?nh, ?n v? tr?c thu?c c?a doanh nghi?p ?u t?  kinh doanh (b?n, cho thu?, cho thu? mua) nh? ? v? doanh nghi?p s?n xu?t c?c m?t h?ng: s?t, th?p, xi mng, g?ch, ng?i ? ?a ph??ng c?p t?nh kh?c n?i doanh nghi?p ?ng tr? s? ch?nh th?c hi?n khai thu? GTGT ri?ng v?i c? quan thu? qu?n l? tr?c ti?p c?a chi nh?nh, ?n v? tr?c thu?c cing x?c ?nh theo h??ng d?n t?i i?m a kho?n n?y ? x?c ?nh s? thu? GTGT ph?i n?p ph?t sinh ?i v?i s?n ph?m l? nh? ?, s?t, th?p, xi mng, g?ch, ng?i.5. M?t s? h??ng d?n kh?ca) C?c doanh nghi?p thu?c ?i t??ng ??c gia h?n n?p thu? GTGT theo h??ng d?n t?i i?u n?y th?c hi?n k? khai, n?p T? khai thu? GTGT th?ng 1, th?ng 2, th?ng 3 nm 2013 theo quy ?nh nh?ng ch?a ph?i n?p ngay s? thu? GTGT ph?i n?p ph?t sinh tr?n T? khai thu? GTGT ? k? khai.- Th?i h?n n?p thu? GTGT th?ng 1 nm 2013 ch?m nh?t l? ng?y 20/8/2013.- Th?i h?n n?p thu? GTGT th?ng 2 nm 2013 ch?m nh?t l? ng?y 20/9/2013.- Th?i h?n n?p thu? GTGT th?ng 3 nm 2013 ch?m nh?t l? ng?y 21/10/2013.b) Doanh nghi?p t? x?c ?nh thu?c ?i t??ng ??c gia h?n n?p thu? GTGT, s? thu? GTGT ??c gia h?n, k? khai v?o Ph? l?c 2 (ban h?nh k?m theo Th?ng t? n?y) v? g?i c?ng T? khai thu? GTGT c?a th?ng ??c gia h?n.Tr??ng h?p doanh nghi?p ? n?p T? khai thu? GTGT th?ng 1, th?ng 2, th?ng 3 nm 2013 nh?ng ch?a l?p Ph? l?c 2 n?u tr?n th? l?p v? g?i b? sung cho c? quan thu?. Trong th?i gian ??c gia h?n n?p thu?, ?n v? kh?ng b? x? ph?t ch?m n?p ti?n thu?.c) Doanh nghi?p thu?c ?i t??ng ??c gia h?n n?p thu? GTGT theo h??ng d?n t?i i?u n?y n?u ? k? khai, n?p thu? ?i v?i s? thu? GTGT ph?t sinh ph?i n?p c?a th?ng 1 nm 2013 th? th?c hi?n k? khai b? sung i?u ch?nh. Sau khi k? khai i?u ch?nh n?u c? s? thu? n?p th?a ??c b? tr? v?o s? thu? GTGT ph?i n?p c?a ho?t ?ng kh?c ho?c s? thu? GTGT ph?i n?p c?a k? t?nh thu? ti?p theo ho?c ? ngh? ho?n thu? theo quy ?nh.Ch??ng IIITI?N THU? ?T V? TI?N S? D?NG ?Ti?u 6. Gi?m ti?n thu? ?t1. ?i t??ng ?p d?nga) T? ch?c kinh t? (bao g?m c? c?c ?n v? s? nghi?p c? thu, h?p t?c x?), h? gia ?nh, c? nh?n ??c nh? n??c cho thu? ?t tr? ti?n thu? h?ng nm t? tr??c ng?y 31/12/2010, s? d?ng ?t ?ng m?c ?ch, trong nm 2011 thu?c di?n ph?i i?u ch?nh ?n gi? thu? ?t theo quy ?nh t?i Ngh? ?nh s? 121/2010/N-CP ng?y 03 th?ng 12 nm 2010 c?a Ch?nh ph? v? s? ti?n thu? ?t ph?t sinh nm 2013, nm 2014 tng h?n 2 l?n so v?i s? ti?n thu? ?t ph?t sinh nm 2010.S? ti?n thu? ?t l?m cn c? xem x?t gi?m theo Ngh? quy?t s? 02/NQ-CP v? quy ?nh t?i Th?ng t? n?y l? s? ti?n thu? ?t ph?t sinh trong nm ch?a tr? ti?n b?i th??ng, h? tr? ??c tr? v?o ti?n thu? ?t ph?i n?p theo quy ?nh c?a ph?p lu?t.b) C?c t? ch?c kinh t?, h? gia ?nh, c? nh?n quy ?nh t?i i?m a Kho?n n?y trong nm 2013, 2014 ??c gi?m ti?n thu? ?t, thu? m?t n??c theo quy ?nh kh?c m? s? ti?n thu? ?t c?n ph?i n?p sau khi ? tr? s? ti?n ??c gi?m theo quy ?nh kh?c ? l?n h?n 2 l?n s? ti?n thu? ?t ph?i n?p c?a nm 2010 th? cing ??c gi?m ti?n thu? ?t ph?i n?p nm 2013, nm 2014 theo quy ?nh t?i Th?ng t? n?y.c) C?c t? ch?c kinh t? thu?c ?i t??ng ??c gi?m ti?n thu? ?t nm 2012 theo Th?ng t? s? 83/2012/TT-BTC ng?y 23/5/2012 c?a B? T?i ch?nh nh?ng ch?a ??c gi?i quy?t do ch?a ?p ?ng quy ?nh v? th? t?c, h? s? theo Th?ng t? s? 83/2012/TT-BTC.C?c tr??ng h?p n?y cing ??c ti?p t?c xem x?t gi?m ti?n thu? ?t ph?i n?p c?a nm 2012 khi c? vn b?n g?i t?i c? quan qu?n l? thu? tr?c ti?p theo h??ng d?n t?i Kho?n 3 i?u n?y.d) C?c tr??ng h?p s? d?ng ?t thu? c?a nh? n??c t? tr??c ng?y 31/12/2010 nh?ng ch?a c? ?y ? c?c gi?y t? thu? ?t theo quy ?nh c?a ph?p lu?t v? ?t ai, kh?ng vi ph?m ph?p lu?t li?n quan ?n vi?c qu?n l? s? d?ng ?t ai, ti?n thu? ?t ph?i n?p nm 2010 ??c c? quan thu? t?m t?nh theo ?n gi? thu ti?n thu? ?t quy ?nh t?i Ngh? ?nh s? 142/2005/N-CP ng?y 14/11/2010 c?a Ch?nh ph? v? nm 2011 ??c t?nh theo ?n gi? thu ti?n thu? ?t quy ?nh t?i Ngh? ?nh s? 121/2010/N-CP ng?y 03/12/2010 c?a Ch?nh ph?, n?u s? ti?n thu? ?t ph?i n?p t?m t?nh nm 2013, 2014 l?n h?n 2 l?n s? ti?n thu? ?t ph?i n?p c?a nm 2010.2. T? ch?c, h? gia ?nh, c? nh?n thu?c ?i t??ng quy ?nh t?i Kho?n 1 i?u n?y ??c gi?m 50% (nm m??i ph?n trm) s? ti?n thu? ?t ph?t sinh ph?i n?p nm 2013, 2014. Tr??ng h?p sau khi ??c gi?m m? s? ti?n thu? ?t ph?i n?p nm 2013, 2014 v?n l?n h?n 2 l?n s? ti?n thu? ?t ph?i n?p c?a nm 2010 th? ??c ti?p t?c gi?m ?n m?c s? ti?n thu? ?t ph?i n?p nm 2013, 2014 b?ng 2 l?n s? ph?i n?p c?a nm 2010.3. Tr?nh t?, th? t?c v? th?m quy?n gi?m ti?n thu? ?t ??c th?c hi?n nh? sau:a) C?c t? ch?c kinh t?, h? gia ?nh, c? nh?n thu?c di?n ??c gi?m ti?n thu? ?t theo Kho?n 1 i?u n?y ph?i c? vn b?n ? ngh? gi?m ti?n thu? ?t g?i t?i c? quan qu?n l? thu? tr?c ti?p ? l?m th? t?c x?t gi?m, trong ? ph?i ?y ? c?c th?ng tin theo m?u quy ?nh t?i Ph? l?c s? 3 ban h?nh k?m theo Th?ng t? n?y.b) Cn c? ? ngh? c?a ng??i ??c nh? n??c cho thu? ?t, c? quan qu?n l? thu? tr?c ti?p ki?m tra h? s?, l?p danh s?ch, l?y ? ki?n c? quan t?i nguy?n m?i tr??ng c?ng c?p v? tr?nh UBND c?ng c?p ph? duy?t; Tr?n c? s? ? ban h?nh quy?t ?nh gi?m ti?n thu? ?t theo th?m quy?n quy ?nh t?i i?u 16 Ngh? ?nh s? 142/2005/N-CP ng?y 14/11/2005 c?a Ch?nh ph? v? c?c vn b?n s?a ?i, b? sung (n?u c?).?i v?i c?c tr??ng h?p s? d?ng ?t thu? c?a nh? n??c nh?ng ch?a c? ?y ? c?c gi?y t? thu? ?t theo quy ?nh, s? ti?n thu? ?t ph?i n?p c?a ?n v? ang ??c c? quan thu? t?m t?nh th? c? quan thu? th?c hi?n i?u ch?nh s? ph?i n?p (s? t?m t?nh) c?a nm 2013, 2014 v? ghi r? tr?n Th?ng b?o n?p ti?n thu? ?t. Khi ?n v? ho?n t?t th? t?c v? thu? ?t theo quy ?nh th? c? quan thu? ban h?nh quy?t ?nh gi?m ti?n thu? ?t; S? ti?n thu? ?t ??c gi?m ghi tr?n quy?t ?nh l? s? ti?n thu? ?t ? x?c ?nh t?m gi?m theo quy ?nh t?i Th?ng t? n?y.c) Trong th?i gian ? n?p h? s? t?i c? quan thu? m? ch?a c? ? ki?n ph? duy?t c?a UBND c?p t?nh (?i v?i c?c t? ch?c kinh t?) v? UBND c?p huy?n (?i v?i c?c h? gia ?nh, c? nh?n), c?c t? ch?c kinh t?, h? gia ?nh, c? nh?n thu?c c?c tr??ng h?p quy ?nh t?i Kho?n 1 i?u n?y ??c t?m n?p ti?n thu? ?t theo m?c b?ng s? ti?n thu? ?t ph?i n?p nm 2010.i?u 7. Ti?n s? d?ng ?t1. C?c d? ?n s? d?ng ?t v?o m?c ?ch x?y nh? ? b?n, ? cho thu?, kinh doanh k?t c?u h? t?ng ? chuy?n nh??ng theo h?nh th?c nh? n??c giao ?t c? thu ti?n s? d?ng ?t m? ch? ?u t? ? ??c b?n giao ?t ? th?c hi?n nh?ng ch?a ho?n th?nh ngh)a v? t?i ch?nh v? ti?n s? d?ng ?t (SD) do c? kh? khn v? t?i ch?nh nh?: k?t qu? t?i ch?nh t?nh ?n 31/12/2012 m? l? ho?c chi ph? c?a doanh nghi?p l?n h?n doanh thu do gi? tr? h?ng t?n kho qu? l?n ho?c doanh nghi?p ? th?c t? chi ph? ?u t? l?n nh?ng ch?a c? doanh thu do ch?a b?n ??c h?ng th? ??c n?p ti?n s? d?ng ?t trong th?i h?n 24 th?ng k? t? ng?y ph?i n?p ti?n s? d?ng ?t ghi tr?n th?ng b?o c?a c? quan thu? v? kh?ng b? t?nh ph?t ch?m n?p trong th?i gian n?y.2. Ch? ?u t? c?a c?c d? ?n ch?a ho?n th?nh ngh)a v? t?i ch?nh v? ti?n s? d?ng ?t (SD) do c? kh? khn v? t?i ch?nh quy ?nh t?i kho?n 1 i?u n?y ph?i c? vn b?n ? ngh? k?m theo c?c gi?y t? c? li?n quan ?n c?c th?ng tin n?u trong vn b?n g?i t?i c? quan qu?n l? thu? - n?i ?n v? k? khai n?p thu? TNDN theo m?u t?i Ph? l?c s? 04 ban h?nh k?m theo Th?ng t? n?y; Cn c? h? s? nh?n ??c, c? quan thu? l?p danh s?ch g?i l?y ? ki?n S? T?i ch?nh, S? T?i nguy?n v? m?i tr??ng v? b?o c?o UBND c?p t?nh ? UBND c?p t?nh th?ng qua Th??ng tr?c HND xem x?t tr??c khi quy?t ?nh tr?n c? s? c?n ?i ngu?n ng?n s?ch ?a ph??ng.C?c tr??ng h?p n?y, khi k? khai thu? thu nh?p doanh nghi?p t?m t?nh h?ng qu?, ch? ?u t? d? ?n ph?i th?c hi?n k? khai n?p ti?n s? d?ng ?t t??ng ?ng v?i thu nh?p ? k? khai theo m?u quy ?nh t?i Ph? l?c s? 05 ban h?nh theo Th?ng t? n?y. S? ti?n SD ph?i n?p l? s? ti?n ??c x?c ?nh t??ng ?ng v?i s? ti?n thu SD ch? ?u t? d? ?n ? thu ??c theo c?c h?p ?ng chuy?n nh??ng b?t ?ng s?n ? k?; Tr??ng h?p h?p ?ng chuy?n nh??ng kh?ng x?c ?nh r? kho?n thu SD th? thu theo t? tr?ng t?ng doanh thu SD ph?i n?p NSNN tr?n t?ng doanh thu b?n h?ng v? ho?t ?ng chuy?n nh??ng b?t ?ng s?n c?a doanh nghi?p.Ch??ng IVT? CH?C TH?C HI?Ni?u 8. Hi?u l?c thi h?nhTh?ng t? n?y c? hi?u l?c thi h?nh k? t? ng?y 25 th?ng 03 nm 2013.i?u 9. Tr?ch nhi?m thi h?nh1. U? ban nh?n d?n c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng ch? ?o c?c c? quan ch?c nng t? ch?c th?c hi?n ?ng theo quy ?nh c?a Ch?nh ph? v? h??ng d?n c?a B? T?i ch?nh.2. C? quan thu? c?c c?p c? tr?ch nhi?m ph? bi?n, h??ng d?n c?c t? ch?c, c? nh?n th?c hi?n theo n?i dung Th?ng t? n?y.3. T? ch?c, c? nh?n thu?c ?i t??ng i?u ch?nh c?a Th?ng t? n?y th?c hi?n theo h??ng d?n t?i Th?ng t? n?y.Trong qu? tr?nh th?c hi?n n?u c? v??ng m?c, ? ngh? c?c t? ch?c, c? nh?n ph?n ?nh k?p th?i v? B? T?i ch?nh ? nghi?n c?u gi?i quy?t./.N?i nh?n: - Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng; - Vn ph?ng Qu?c h?i; - Vn ph?ng Ch? t?ch n??c; - Vn ph?ng T?ng B? th?; - Vi?n Ki?m s?t nh?n d?n t?i cao; - Vn ph?ng BC ph?ng ch?ng tham nhing trung ??ng; - To? ?n nh?n d?n t?i cao; - Ki?m to?n nh? n??c; - C?c B?, c? quan ngang B?, c? quan thu?c Ch?nh ph?, - C? quan Trung ??ng c?a c?c o?n th?; - H?i ?ng nh?n d?n, U? ban nh?n d?n, S? T?i ch?nh, C?c Thu?, Kho b?c nh? n??c c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng; - C?ng b?o; - C?c Ki?m tra vn b?n (B? T? ph?p); - Website Ch?nh ph?; - Website B? T?i ch?nh; Website T?ng c?c Thu?; - C?c ?n v? thu?c B? T?i ch?nh; - L?u: VT, TCT (VT, CS).KT. B? TR??NG TH? TR??NG ? 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H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?cGI?Y ? NGH? N?P TI?N S? D?NG ?TTHEO TI?N ? C?A D? ?N B?T ?NG S?NI. Th?ng tin chung:[01] T?n ng??i n?p thu?: & & & & & & & .& & & & & & & .& & & & & & ... [02] M? s? thu?:[03] ?a ch? c? quan:& & & & & & & & & & & & & & & & & & .& & & & & & & ..[04] Ng?nh ngh? kinh doanh:& & & & & & & & & & & & & & & .& & & & & & & .II. Th?ng tin v? d? ?n:[05] T?n d? ?n:& & & & & & & & & & & & & & & & & & & & & & & & & & & & [06] Quy?t ?nh giao ?t S? & & ............ Ng?y ....& . th?ng ..& .. nm & .& .& & & [07] ?a i?m ?t:...& & & & & & & & & & & & & & & & & & & & & & & & & .[08] Di?n t?ch ?t:& & & & & & & & & & & & & & & & & & & & & & & & & & .[09] Quy?t ?nh ph? duy?t gi? ?t S? ..& ..& & . Ng?y ..& .. th?ng ..& . nm & & .& & & & [10] Th?ng b?o n?p ti?n l?n ?u c?a C? quan thu?: S? ..& . Ng?y & & th?ng .& . nm.....[11] S? ti?n SD ph?i n?p (ngh?n ?ng)[12] S? ti?n SD ? n?p ?n k? b?o c?o (ngh?n ?ng)[13] S? ti?n SD c?n ph?i n?p ?n k? b?o c?o (ngh?n ?ng)& & & .& & & & & & [14] Quy m? d? ?n:[14.1] Cn h?[14.2] Th?p t?ng[14.3] T?ng doanh thu d? ki?n c?a D? ?n (ngh?n ?ng)T?ng s? cnT?ng di?n t?ch s?n kinh doanh (m2)T?ng s? cnT?ng di?n t?ch ?t kinh doanh (m2)& ..& & .& ..& & .& & & .III. Ti?n ? thu ti?n c?a D? ?n:[15] S? cn ? b?n, ? cho thu?[16] S? ti?n ? thu (ngh?n ?ng)[17] T? l? % S? ti?n ? thu v?i T?ng doanh thu d? ki?n (%)Cn h?Th?p t?ngCn h?Th?p t?ng& ..& ...........& & & & & & .IV. ? ngh? ti?n ? n?p ti?n SD:[18] S? ti?n SD c?n ph?i n?p:[19] Th?i gian n?p (x?c ?nh theo qu?):T?i cam oan nh?ng n?i dung k? khai l? ?ng v? ch?u tr?ch nhi?m tr??c ph?p lu?t v? nh?ng n?i dung ? khai./. H? N?i, ng?y & .. th?ng & .. nm ..... NG??I N?P THU? (K?; ghi r? h? t?n, ch?c v? v? ?ng d?u (n?u c?)) C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?cB?NG K? TI?N ? N?P TI?N S? D?NG ?T C?A D? ?N B?T ?NG S?NK? b?o c?o: & & ..I. Th?ng tin chung:[01]. T?n ng??i n?p thu?: & & & & & & & .& & & & & & & .& & & & & & ... [02] M? s? thu?:[03] ?a ch? c? quan:& & & & & & & & & & & & & & & & & & .& & & & & & & ..[04] Ng?nh ngh? kinh doanh:& & & & & & & & & & & & & & & .& & & & & & & .II. Th?ng tin v? d? ?n:[05] T?n d? ?n:& & & & & & & & & & & & & & & & & & & & & & & & & & & & III. Ti?n ? n?p ti?n SD:[6] S? cn ? b?n, ? cho thu?[7] S? ti?n ? thu (ngh?n ?ng)[8] S? ti?n SD ph?i n?p t??ng ?ng(ngh?n ?ng)Cn h?Th?p t?ngCn h?Th?p t?ng& ..& ...........& & & & & & . - [9] S? ti?n SD ph?i n?p t?nh ?n k? b?o c?o:[10] S? ti?n SD n?p k? n?y:[11] S? ti?n SD c?n ph?i n?p:[12] Th?i gian n?p:T?i cam oan nh?ng n?i dung k? khai l? ?ng v? ch?u tr?ch nhi?m tr??c ph?p lu?t v? nh?ng n?i dung ? khai./. H? N?i, ng?y & .. th?ng & .. nm ..... NG??I N?P THU? 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