??ࡱ?!?? ????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????M$$If???!vh5?d 5?\#vd #v\:V ? V t???????0????????????????????????????????????65?5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T$$If???!vh5?d 5?\#vd #v\:V ? V t????????65?5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????TH$$If???!vh5?-5??#v-#v?:V ? V t???????0??????????????????????????????????65??5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????T9$$If?!vh5??!5?5?5?5?5?5?5?5? 5? 5? 5? 5? 5?5?#v?!#v:V 4 ? V t?֖??????????????????????????????$V?0????????????????????????????????????65??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p֖???????????????????????????????T?$$If?!vh5??5?!5? 5?!5? 5?!5?!5?!5?  5? !5? !5?  5? !5? 5?#v?#v!#v #v!#v #v!#v #v !#v #v !#v #v:V ? V t?֖????????????????????????????????65?5?5?5?5?5?5? 5? 5? 5? 5?5?/? ?/? 7????????/?  ?/?  2????????/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p֖???????????????????????????????T$$If?!vh5??!5?5?5?5?5?5?5?5? 5? 5? 5? 5? 5?5?#v?!#v:V 4 ? V t?֖??????????????????????????????$V??65??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p֖???????????????????????????????T$$If?!vh5??!5?5?5?5?5?5?5?5? 5? 5? 5? 5? 5?5?#v?!#v:V 4 ? V t?֖??????????????????????????????$V??65??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p֖???????????????????????????????T$$If?!vh5??!5?5?5?5?5?5?5?5? 5? 5? 5? 5? 5?5?#v?!#v:V 4 ? V t?֖??????????????????????????????$V??65??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p֖???????????????????????????????T?$$If?!vh5??5?!5? 5?!5? 5?!5?!5?!5?  5? !5? !5?  5? !5? 5?#v?#v!#v #v!#v #v!#v #v !#v #v !#v #v:V ? V t?֖????????????????????????????????65?5?5?5?5?5?5? 5? 5? 5? 5?5?/? ?/? 7????????/?  ?/?  2????????/? ?/? 7????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p֖???????????????????????????????T$$If?!vh5??!5?5?5?5?5?5?5?5? 5? 5? 5? 5? 5?5?#v?!#v:V 4 ? V t?֖??????????????????????????????$V??65??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p֖???????????????????????????????T,$$If???!vh5? 5??5??5??#v #v?#v?#v?:V ? V t??(?????????0????????????????????????????????????6,?5?;5??5?%5?//? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5? 5??5??5??#v #v?#v?#v?:V ? V t??(??????????65?;5??5?%5?//? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T$$If???!vh5? 5??5??5??#v #v?#v?:V ? V t??(?????????0????????????????????????????????????6,?5?65??5?,/? ?/? 0????????/? ?/? 2???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????T?$$If???!vh5? 5??5??5??#v #v?#v?:V ? V t??(??????????65?65??5?,/? ?/? 1????????/?  ?/? 3???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?4?p?(?????????TH$$If???!vh5??5?@#v?#v@:V ? V t???????0??????????????????????????????????65??5??/? ????????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????2?2? l4?p??????Tkd?$$IfT?4??????????????????N?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!??????????????? ? t? V֖???????????????????????????????0????????????????????????????????????6?<????????????????<????????????????<????????????????<???????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p֖???????????????????????????????T?kd?$$IfT??N?=^~???"Cc?? ?!???????????????????????????????????????????????????????????????????????????? ? t? V֖????????????????????????????????6?<????????????????<????????????????<????????????????<???????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p֖???????????????????????????????T?kd?$$IfT?4?N?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!??????????????? ? t? V֖????????????????????????????????6?<????????????????<????????????????<????????????????<???????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p֖???????????????????????????????T?kd?$$IfT?4?N?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!??????????????? ? t? V֖????????????????????????????????6?<????????????????<????????????????<????????????????<???????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p֖???????????????????????????????T?kd?$$IfT?4?N?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!??????????????? ? t? V֖????????????????????????????????6?<????????????????<????????????????<????????????????<???????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p֖???????????????????????????????T?kd?$$IfT??N?=^~???"Cc?? ?!???????????????????????????????????????????????????????????????????????????? ? t? V֖????????????????????????????????6?<????????????????<????????????????<????????????????<???????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p֖???????????????????????????????T?kd?#$$IfT?4?N?!?!?!?!?!?!?!?!?!?!?!?!?!?!?!??????????????? ? t? V֖????????????????????????????????6?<????????????????<????????????????<????????????????<???????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/?  ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ? ????/? ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p֖???????????????????????????????T\kd?($$IfT???????????????????\?? ???!;?????%????/???? ? t? V?(?????????0????????????????????????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????Tkd,+$$IfT??\?? ???!;?????????????%????????/???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????T\kd!-$$IfT???????????????????\??????!6?????,????,???? ? t? V?(?????????0????????????????????????????????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????TkdA/$$IfT??\??????!6?????????????,????????,???????? ? t? V?(??????????6????????????????????2?4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p?(?????????T??!` ??\?AWN1... ?>?>?.a???????????????????4&???L??????\T?,?K?? *??????????? ?????A - ???????????? ??????????????????????? CH?NH PH? -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 12/2023/N-CPH? N?i, ng?y 14 th?ng 4 nm 2023?NGH? ?NHGIA H?N TH?I H?N N?P THU? GI? TR? GIA TNG, THU? THU NH?P DOANH NGHI?P, THU? THU NH?P C? NH?N V? TI?N THU? ?T TRONG NM 2023Cn c? Lu?t T? ch?c Ch?nh ph? ng?y 19 th?ng 6 nm 2015; Lu?t s?a ?i, b? sung m?t s? i?u c?a Lu?t T? ch?c Ch?nh ph? v? Lu?t T? ch?c ch?nh quy?n ?a ph??ng ng?y 22 th?ng 11 nm 2019;Cn c? Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019;Theo ? ngh? c?a B? tr??ng B? T?i ch?nh;Ch?nh ph? ban h?nh Ngh? ?nh gia h?n th?i h?n n?p thu? gi? tr? gia tng, thu? thu nh?p doanh nghi?p, thu? thu nh?p c? nh?n v? ti?n thu? ?t trong nm 2023.i?u 1. Ph?m vi i?u ch?nhNgh? ?nh n?y quy ?nh vi?c gia h?n th?i h?n n?p thu? gi? tr? gia tng, thu? thu nh?p doanh nghi?p, thu? thu nh?p c? nh?n v? ti?n thu? ?t.i?u 2. ?i t??ng ?p d?ng?i t??ng ?p d?ng quy ?nh t?i Ngh? ?nh n?y bao g?m: Ng??i n?p thu?; c? quan thu?; c?ng ch?c thu?; c? quan nh? n??c, t? ch?c, c? nh?n kh?c c? li?n quan.i?u 3. ?i t??ng ??c gia h?n1. Doanh nghi?p, t? ch?c, h? gia ?nh, h? kinh doanh, c? nh?n ho?t ?ng s?n xu?t trong c?c ng?nh kinh t? sau:a) N?ng nghi?p, l?m nghi?p v? th?y s?n;b) S?n xu?t, ch? bi?n th?c ph?m; d?t; s?n xu?t trang ph?c; s?n xu?t da v? c?c s?n ph?m c? li?n quan; ch? bi?n g? v? s?n xu?t s?n ph?m t? g?, tre, n?a (tr? gi??ng, t?, b?n, gh?); s?n xu?t s?n ph?m t? r?m, r? v? v?t li?u t?t b?n; s?n xu?t gi?y v? s?n ph?m t? gi?y; s?n xu?t s?n ph?m t? cao su v? plastic; s?n xu?t s?n ph?m t? kho?ng phi kim lo?i kh?c; s?n xu?t kim lo?i; gia c?ng c? kh?; x? l? v? tr?ng ph? kim lo?i; s?n xu?t s?n ph?m i?n t?, m?y vi t?nh v? s?n ph?m quang h?c; s?n xu?t ? t? v? xe c? ?ng c? kh?c; s?n xu?t gi??ng, t?, b?n, gh?;c) X?y d?ng;d) Ho?t ?ng xu?t b?n; ho?t ?ng i?n ?nh, s?n xu?t ch??ng tr?nh truy?n h?nh, ghi ?m v? xu?t b?n ?m nh?c;) Khai th?c d?u th? v? kh? ?t t? nhi?n (kh?ng gia h?n ?i v?i thu? thu nh?p doanh nghi?p c?a d?u th?, condensate, kh? thi?n nhi?n thu theo hi?p ?nh, h?p ?ng);e) S?n xu?t ? u?ng; in, sao ch?p b?n ghi c?c lo?i; s?n xu?t than c?c, s?n ph?m d?u m? tinh ch?; s?n xu?t h?a ch?t v? s?n ph?m h?a ch?t; s?n xu?t s?n ph?m t? kim lo?i ?c s?n (tr? m?y m?c, thi?t b?); s?n xu?t m? t?, xe m?y; s?a ch?a, b?o d??ng v? l?p ?t m?y m?c v? thi?t b?;g) Tho?t n??c v? x? l? n??c th?i.2. Doanh nghi?p, t? ch?c, h? gia ?nh, h? kinh doanh, c? nh?n ho?t ?ng kinh doanh trong c?c ng?nh kinh t? sau:a) V?n t?i kho b?i; d?ch v? l?u tr? v? n u?ng; gi?o d?c v? ?o t?o; y t? v? ho?t ?ng tr? gi?p x? h?i; ho?t ?ng kinh doanh b?t ?ng s?n;b) Ho?t ?ng d?ch v? lao ?ng v? vi?c l?m; ho?t ?ng c?a c?c ?i l? du l?ch, kinh doanh tua du l?ch v? c?c d?ch v? h? tr?, li?n quan ?n qu?ng b? v? t? ch?c tua du l?ch;c) Ho?t ?ng s?ng t?c, ngh? thu?t v? gi?i tr?; ho?t ?ng c?a th? vi?n, l?u tr?, b?o t?ng v? c?c ho?t ?ng vn h?a kh?c; ho?t ?ng th? thao, vui ch?i gi?i tr?; ho?t ?ng chi?u phim;d) Ho?t ?ng ph?t thanh, truy?n h?nh; l?p tr?nh m?y vi t?nh, d?ch v? t? v?n v? c?c ho?t ?ng kh?c li?n quan ?n m?y vi t?nh; ho?t ?ng d?ch v? th?ng tin;) Ho?t ?ng d?ch v? h? tr? khai kho?ng.Danh m?c ng?nh kinh t? n?u t?i kho?n 1 v? kho?n 2 i?u n?y ??c x?c ?nh theo Quy?t ?nh s? 27/2018/Q-TTg ng?y 06 th?ng 7 nm 2018 c?a Th? t??ng Ch?nh ph? v? ban h?nh h? th?ng ng?nh kinh t? Vi?t Nam.Ph?n ng?nh kinh t? theo Ph? l?c I ban h?nh k?m theo Quy?t ?nh s? 27/2018/Q-TTg g?m 5 c?p v? vi?c x?c ?nh ng?nh kinh t? ??c ?p d?ng theo nguy?n t?c: Tr??ng h?p t?n ng?nh kinh t? n?u t?i kho?n 1 v? kho?n 2 i?u n?y thu?c ng?nh c?p 1 th? ng?nh kinh t? ??c ?p d?ng quy ?nh gia h?n bao g?m t?t c? c?c ng?nh kinh t? thu?c ph?n c?p 2, c?p 3, c?p 4, c?p 5 c?a ng?nh c?p 1; tr??ng h?p thu?c ng?nh c?p 2 th? ng?nh kinh t? ??c ?p d?ng quy ?nh gia h?n bao g?m t?t c? c?c ng?nh kinh t? thu?c ph?n c?p 3, c?p 4, c?p 5 c?a ng?nh c?p 2; tr??ng h?p thu?c ng?nh c?p 3 th? ng?nh kinh t? ??c ?p d?ng quy ?nh gia h?n bao g?m t?t c? c?c ng?nh kinh t? thu?c ph?n c?p 4, c?p 5 c?a ng?nh c?p 3; tr??ng h?p thu?c ng?nh c?p 4 th? ng?nh kinh t? ??c ?p d?ng quy ?nh gia h?n bao g?m t?t c? c?c ng?nh kinh t? thu?c ph?n c?p 5 c?a ng?nh c?p 4.3. Doanh nghi?p, t? ch?c, h? gia ?nh, h? kinh doanh, c? nh?n ho?t ?ng s?n xu?t s?n ph?m c?ng nghi?p h? tr? ?u ti?n ph?t tri?n; s?n ph?m c? kh? tr?ng i?m.S?n ph?m c?ng nghi?p h? tr? ?u ti?n ph?t tri?n ??c x?c ?nh theo Ngh? ?nh s? 111/2015/N-CP ng?y 03 th?ng 11 nm 2015 c?a Ch?nh ph? v? ph?t tri?n c?ng nghi?p h? tr?; s?n ph?m c? kh? tr?ng i?m ??c x?c ?nh theo Quy?t ?nh s? 319/Q-TTg ng?y 15 th?ng 3 nm 2018 c?a Th? t??ng Ch?nh ph? ph? duy?t Chi?n l??c ph?t tri?n ng?nh c? kh? Vi?t Nam ?n nm 2025, t?m nh?n ?n nm 2035.4. Doanh nghi?p nh? v? si?u nh? ??c x?c ?nh theo quy ?nh c?a Lu?t H? tr? doanh nghi?p nh? v? v?a nm 2017 v? Ngh? ?nh s? 80/2021/N-CP ng?y 26 th?ng 8 nm 2021 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t H? tr? doanh nghi?p nh? v? v?a.Ng?nh kinh t?, l)nh v?c c?a doanh nghi?p, t? ch?c, h? gia ?nh, h? kinh doanh, c? nh?n kinh doanh quy ?nh t?i kho?n 1, kho?n 2 v? kho?n 3 i?u n?y l? ng?nh, l)nh v?c m? doanh nghi?p, t? ch?c, h? gia ?nh, h? kinh doanh, c? nh?n kinh doanh c? ho?t ?ng s?n xu?t, kinh doanh v? ph?t sinh doanh thu trong nm 2022 ho?c 2023.i?u 4. Gia h?n th?i h?n n?p thu? v? ti?n thu? ?t1. ?i v?i thu? gi? tr? gia tng (tr? thu? gi? tr? gia tng kh?u nh?p kh?u)a) Gia h?n th?i h?n n?p thu? ?i v?i s? thu? gi? tr? gia tng ph?t sinh ph?i n?p (bao g?m c? s? thu? ph?n b? cho c?c ?a ph??ng c?p t?nh kh?c n?i ng??i n?p thu? c? tr? s? ch?nh, s? thu? n?p theo t?ng l?n ph?t sinh) c?a k? t?nh thu? t? th?ng 3 ?n th?ng 8 nm 2023 (?i v?i tr??ng h?p k? khai thu? gi? tr? gia tng theo th?ng) v? k? t?nh thu? qu? I, qu? II nm 2023 (?i v?i tr??ng h?p k? khai thu? gi? tr? gia tng theo qu?) c?a c?c doanh nghi?p, t? ch?c n?u t?i i?u 3 Ngh? ?nh n?y. Th?i gian gia h?n l? 06 th?ng ?i v?i s? thu? gi? tr? gia tng t? th?ng 3 ?n th?ng 5 nm 2023 v? qu? I nm 2023, th?i gian gia h?n l? 05 th?ng ?i v?i s? thu? gi? tr? gia tng c?a th?ng 6 nm 2023 v? qu? II nm 2023, th?i gian gia h?n l? 04 th?ng ?i v?i s? thu? gi? tr? gia tng c?a th?ng 7 nm 2023, th?i gian gia h?n l? 03 th?ng ?i v?i s? thu? gi? tr? gia tng c?a th?ng 8 nm 2023. Th?i gian gia h?n t?i i?m n?y ??c t?nh t? ng?y k?t th?c th?i h?n n?p thu? gi? tr? gia tng theo quy ?nh c?a ph?p lu?t v? qu?n l? thu?.C?c doanh nghi?p, t? ch?c thu?c ?i t??ng ??c gia h?n th?c hi?n k? khai, n?p T? khai thu? gi? tr? gia tng th?ng, qu? theo quy ?nh c?a ph?p lu?t hi?n h?nh, nh?ng ch?a ph?i n?p s? thu? gi? tr? gia tng ph?i n?p ph?t sinh tr?n T? khai thu? gi? tr? gia tng ? k? khai. Th?i h?n n?p thu? gi? tr? gia tng c?a th?ng, qu? ??c gia h?n nh? sau:Th?i h?n n?p thu? gi? tr? gia tng c?a k? t?nh thu? th?ng 3 nm 2023 ch?m nh?t l? ng?y 20 th?ng 10 nm 2023.Th?i h?n n?p thu? gi? tr? gia tng c?a k? t?nh thu? th?ng 4 nm 2023 ch?m nh?t l? ng?y 20 th?ng 11 nm 2023.Th?i h?n n?p thu? gi? tr? gia tng c?a k? t?nh thu? th?ng 5 nm 2023 ch?m nh?t l? ng?y 20 th?ng 12 nm 2023.Th?i h?n n?p thu? gi? tr? gia tng c?a k? t?nh thu? th?ng 6 nm 2023 ch?m nh?t l? ng?y 20 th?ng 12 nm 2023.Th?i h?n n?p thu? gi? tr? gia tng c?a k? t?nh thu? th?ng 7 nm 2023 ch?m nh?t l? ng?y 20 th?ng 12 nm 2023.Th?i h?n n?p thu? gi? tr? gia tng c?a k? t?nh thu? th?ng 8 nm 2023 ch?m nh?t l? ng?y 20 th?ng 12 nm 2023.Th?i h?n n?p thu? gi? tr? gia tng c?a k? t?nh thu? qu? I nm 2023 ch?m nh?t l? ng?y 31 th?ng 10 nm 2023.Th?i h?n n?p thu? gi? tr? gia tng c?a k? t?nh thu? qu? II nm 2023 ch?m nh?t l? ng?y 31 th?ng 12 nm 2023.b) Tr??ng h?p doanh nghi?p, t? ch?c n?u t?i i?u 3 Ngh? ?nh n?y c? c?c chi nh?nh, ?n v? tr?c thu?c th?c hi?n khai thu? gi? tr? gia tng 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? gi? tr? gia tng. Tr??ng h?p chi nh?nh, ?n v? tr?c thu?c c?a doanh nghi?p, t? ch?c n?u t?i kho?n 1, kho?n 2 v? kho?n 3 i?u 3 Ngh? ?nh n?y kh?ng c? ho?t ?ng s?n xu?t kinh doanh thu?c ng?nh kinh t?, l)nh v?c ??c gia h?n th? chi nh?nh, ?n v? tr?c thu?c kh?ng thu?c ?i t??ng ??c gia h?n n?p thu? gi? tr? gia tng.2. ?i v?i thu? thu nh?p doanh nghi?pa) Gia h?n th?i h?n n?p thu? ?i v?i s? thu? thu nh?p doanh nghi?p t?m n?p c?a qu? I, qu? II k? t?nh thu? thu nh?p doanh nghi?p nm 2023 c?a doanh nghi?p, t? ch?c thu?c ?i t??ng ??c quy ?nh t?i i?u 3 Ngh? ?nh n?y. Th?i gian gia h?n l? 03 th?ng, k? t? ng?y k?t th?c th?i h?n n?p thu? thu nh?p doanh nghi?p theo quy ?nh c?a ph?p lu?t v? qu?n l? thu?.b) Tr??ng h?p doanh nghi?p, t? ch?c n?u t?i i?u 3 Ngh? ?nh n?y c? c?c chi nh?nh, ?n v? tr?c thu?c th?c hi?n khai thu? thu nh?p doanh nghi?p 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? thu nh?p doanh nghi?p. Tr??ng h?p chi nh?nh, ?n v? tr?c thu?c c?a doanh nghi?p, t? ch?c n?u t?i kho?n 1, kho?n 2 v? kho?n 3 i?u 3 Ngh? ?nh n?y kh?ng c? ho?t ?ng s?n xu?t kinh doanh thu?c ng?nh kinh t?, l)nh v?c ??c gia h?n th? chi nh?nh, ?n v? tr?c thu?c kh?ng thu?c ?i t??ng ??c gia h?n n?p thu? thu nh?p doanh nghi?p.3. ?i v?i thu? gi? tr? gia tng, thu? thu nh?p c? nh?n c?a h? kinh doanh, c? nh?n kinh doanhGia h?n th?i h?n n?p thu? gi? tr? gia tng, thu? thu nh?p c? nh?n ?i v?i s? ti?n thu? ph?i n?p ph?t sinh nm 2023 c?a h? kinh doanh, c? nh?n kinh doanh ho?t ?ng trong c?c ng?nh kinh t?, l)nh v?c n?u t?i kho?n 1, kho?n 2 v? kho?n 3 i?u 3 Ngh? ?nh n?y. H? kinh doanh, c? nh?n kinh doanh th?c hi?n n?p s? ti?n thu? ??c gia h?n t?i kho?n n?y ch?m nh?t l? ng?y 30 th?ng 12 nm 2023.4. ?i v?i ti?n thu? ?tGia h?n th?i h?n n?p ti?n thu? ?t ?i v?i 50% s? ti?n thu? ?t ph?t sinh ph?i n?p nm 2023 c?a doanh nghi?p, t? ch?c, h? gia ?nh, c? nh?n thu?c ?i t??ng quy ?nh t?i i?u 3 Ngh? ?nh n?y ang ??c Nh? n??c cho thu? ?t tr?c ti?p theo Quy?t ?nh ho?c H?p ?ng c?a c? quan nh? n??c c? th?m quy?n d??i h?nh th?c tr? ti?n thu? ?t h?ng nm. Th?i gian gia h?n l? 06 th?ng k? t? ng?y 31 th?ng 5 nm 2023 ?n ng?y 30 th?ng 11 nm 2023.Quy ?nh n?y ?p d?ng cho c? tr??ng h?p doanh nghi?p, t? ch?c, h? gia ?nh, c? nh?n c? nhi?u Quy?t ?nh, H?p ?ng thu? ?t tr?c ti?p c?a nh? n??c v? c? nhi?u ho?t ?ng s?n xu?t, kinh doanh kh?c nhau trong ? c? ng?nh kinh t?, l)nh v?c quy ?nh t?i kho?n 1, kho?n 2 v? kho?n 3 i?u 3 Ngh? ?nh n?y.5. Tr??ng h?p doanh nghi?p, t? ch?c, h? kinh doanh, c? nh?n kinh doanh c? ho?t ?ng s?n xu?t, kinh doanh nhi?u ng?nh kinh t? kh?c nhau trong ? c? ng?nh kinh t?, l)nh v?c quy ?nh t?i kho?n 1, kho?n 2 v? kho?n 3 i?u 3 Ngh? ?nh n?y th?: doanh nghi?p, t? ch?c ??c gia h?n to?n b? s? thu? gi? tr? gia tng, s? thu? thu nh?p doanh nghi?p ph?i n?p; h? kinh doanh, c? nh?n kinh doanh ??c gia h?n to?n b? thu? gi? tr? gia tng, thu? thu nh?p c? nh?n ph?i n?p theo h??ng d?n t?i Ngh? ?nh n?y.i?u 5. Tr?nh t?, th? t?c gia h?n1. Ng??i n?p thu? tr?c ti?p k? khai, n?p thu? v?i c? quan thu? thu?c ?i t??ng ??c gia h?n g?i Gi?y ? ngh? gia h?n n?p thu? v? ti?n thu? ?t (sau ?y g?i l? Gi?y ? ngh? gia h?n) l?n ?u ho?c thay th? khi ph?t hi?n c? sai s?t (b?ng ph??ng th?c i?n t?; g?i b?n gi?y tr?c ti?p ?n c? quan thu? ho?c g?i qua d?ch v? b?u ch?nh) theo M?u t?i Ph? l?c ban h?nh k?m theo Ngh? ?nh n?y cho c? quan thu? qu?n l? tr?c ti?p m?t l?n cho to?n b? s? thu?, ti?n thu? ?t ph?t sinh trong c?c k? t?nh thu? ??c gia h?n c?ng v?i th?i i?m n?p h? s? khai thu? theo th?ng (ho?c theo qu?) theo quy ?nh ph?p lu?t v? qu?n l? thu?. Tr??ng h?p Gi?y ? ngh? gia h?n kh?ng n?p c?ng v?i th?i i?m n?p h? s? khai thu? th?ng (ho?c theo qu?) th? th?i h?n n?p ch?m nh?t l? ng?y 30 th?ng 9 nm 2023, c? quan thu? v?n th?c hi?n gia h?n n?p thu?, ti?n thu? ?t c?a c?c k? ph?t sinh ??c gia h?n tr??c th?i i?m n?p Gi?y ? ngh? gia h?n.Tr??ng h?p ng??i n?p thu? c? c?c kho?n ??c gia h?n thu?c nhi?u ?a b?n c? quan thu? qu?n l? kh?c nhau th? c? quan thu? qu?n l? tr?c ti?p ng??i n?p thu? c? tr?ch nhi?m truy?n th?ng tin g?i Gi?y ? ngh? gia h?n cho c? quan thu? qu?n l? c? li?n quan.2. Ng??i n?p thu? t? x?c ?nh v? ch?u tr?ch nhi?m v? vi?c ? ngh? gia h?n ?m b?o ?ng ?i t??ng ??c gia h?n theo Ngh? ?nh n?y. N?u ng??i n?p thu? g?i Gi?y ? ngh? gia h?n cho c? quan thu? sau ng?y 30 th?ng 9 nm 2023 th? kh?ng ??c gia h?n n?p thu?, ti?n thu? ?t theo quy ?nh t?i Ngh? ?nh n?y. Tr??ng h?p ng??i n?p thu? khai b? sung h? s? khai thu? c?a k? t?nh thu? ??c gia h?n d?n ?n l?m tng s? ph?i n?p v? g?i ?n c? quan thu? tr??c khi h?t th?i h?n n?p thu? ??c gia h?n th? s? thu? ??c gia h?n bao g?m c? s? ph?i n?p tng th?m do khai b? sung. N?u ng??i n?p thu? khai b? sung h? s? khai thu? c?a k? t?nh thu? ??c gia h?n sau khi h?t th?i h?n n?p thu? ??c gia h?n th? kh?ng ??c gia h?n s? ph?i n?p do khai b? sung.3. C? quan thu? kh?ng ph?i th?ng b?o cho ng??i n?p thu? v? vi?c ch?p nh?n gia h?n n?p thu? v? ti?n thu? ?t. Tr??ng h?p trong th?i gian gia h?n, c? quan thu? c? c? s? x?c ?nh ng??i n?p thu? kh?ng thu?c ?i t??ng gia h?n th? c? quan thu? c? vn b?n th?ng b?o cho ng??i n?p thu? v? vi?c kh?ng gia h?n v? ng??i n?p thu? ph?i n?p ? s? ti?n thu?, ti?n thu? ?t v? ti?n ch?m n?p trong kho?ng th?i gian ? th?c hi?n gia h?n v?o ng?n s?ch nh? n??c. Tr??ng h?p sau khi h?t th?i gian gia h?n, qua thanh tra, ki?m tra c? quan nh? n??c c? th?m quy?n ph?t hi?n ng??i n?p thu? kh?ng thu?c ?i t??ng ??c gia h?n n?p thu?, ti?n thu? ?t theo quy ?nh t?i Ngh? ?nh n?y th? ng??i n?p thu? ph?i n?p s? ti?n thu? c?n thi?u, ti?n ph?t v? ti?n ch?m n?p v?o ng?n s?ch nh? n??c.4. Kh?ng t?nh ti?n ch?m n?p ?i v?i s? ti?n thu?, ti?n thu? ?t ??c gia h?n trong kho?ng th?i gian ??c gia h?n th?i h?n n?p (bao g?m c? tr??ng h?p ng??i n?p thu? g?i Gi?y ? ngh? gia h?n cho c? quan thu? sau khi ? n?p h? s? khai thu? theo quy ?nh t?i kho?n 1 i?u n?y v? tr??ng h?p c? quan c? th?m quy?n qua ki?m tra, thanh tra x?c ?nh ng??i n?p thu? ??c gia h?n c? s? ph?i n?p tng th?m c?a c?c k? t?nh thu? ??c gia h?n). Tr??ng h?p c? quan thu? ? t?nh ti?n ch?m n?p (n?u c?) ?i v?i c?c h? s? thu? thu?c tr??ng h?p ??c gia h?n theo quy ?nh t?i Ngh? ?nh n?y th? c? quan thu? th?c hi?n i?u ch?nh, kh?ng t?nh ti?n ch?m n?p.5. Ch? ?u t? c?c c?ng tr?nh, h?ng m?c c?ng tr?nh x?y d?ng c? b?n b?ng ngu?n v?n ng?n s?ch nh? n??c, c?c kho?n thanh to?n t? ngu?n ng?n s?ch nh? n??c cho c?c c?ng tr?nh x?y d?ng c? b?n c?a c?c d? ?n s? d?ng v?n ODA thu?c di?n ch?u thu? gi? tr? gia tng khi l?m th? t?c thanh to?n v?i Kho b?c Nh? n??c ph?i g?i k?m th?ng b?o c? quan thu? ? ti?p nh?n Gi?y ? ngh? gia h?n ho?c Gi?y ? ngh? gia h?n c? x?c nh?n ? g?i c? quan thu? c?a nh? th?u th?c hi?n c?ng tr?nh. Kho b?c Nh? n??c cn c? tr?n h? s? do ch? ?u t? g?i ? ch?a th?c hi?n kh?u tr? thu? gi? tr? gia tng trong th?i gian gia h?n. Khi h?t th?i gian gia h?n, nh? th?u ph?i n?p ? s? thu? ??c gia h?n theo quy ?nh.i?u 6. T? ch?c th?c hi?n v? hi?u l?c thi h?nh1. Ngh? ?nh n?y c? hi?u l?c t? ng?y k? ban h?nh ?n h?t ng?y 31 th?ng 12 nm 2023.2. Sau th?i gian gia h?n theo Ngh? ?nh n?y, th?i h?n n?p thu? v? ti?n thu? ?t ??c th?c hi?n theo quy ?nh hi?n h?nh.3. B? T?i ch?nh ch?u tr?ch nhi?m ch? ?o, t? ch?c tri?n khai v? x? l? v??ng m?c ph?t sinh trong qu? tr?nh th?c hi?n Ngh? ?nh n?y.4. C?c B? tr??ng, Th? tr??ng c? quan ngang b?, Th? tr??ng c? quan thu?c Ch?nh ph?, Ch? t?ch ?y ban nh?n d?n t?nh, th?nh ph? tr?c thu?c trung ??ng v? c?c doanh nghi?p, t? ch?c, h? gia ?nh, h? kinh doanh, c? nh?n c? li?n quan ch?u tr?ch nhi?m thi h?nh Ngh? ?nh n?y.? N?i nh?n: - Ban B? th? Trung ??ng ?ng; - Th? t??ng, c?c Ph? Th? t??ng Ch?nh ph?; - C?c b?, c? quan ngang b?, c? quan thu?c Ch?nh ph?; - HND, UBND c?c t?nh, th?nh ph? tr?c thu?c trung ??ng; - Vn ph?ng Trung ??ng v? c?c Ban c?a ?ng; - Vn ph?ng T?ng B? th?; - Vn ph?ng Ch? t?ch n??c; - H?i ?ng D?n t?c v? c?c ?y ban c?a Qu?c h?i; - Vn ph?ng Qu?c h?i; - T?a ?n nh?n d?n t?i cao; - Vi?n ki?m s?t nh?n d?n t?i cao; - Ki?m to?n nh? n??c; - ?y ban Gi?m s?t t?i ch?nh Qu?c gia; - Ng?n h?ng Ch?nh s?ch x? h?i; - Ng?n h?ng Ph?t tri?n Vi?t Nam; - ?y ban trung ??ng M?t tr?n T? qu?c Vi?t Nam; - C? quan trung ??ng c?a c?c o?n th?; - VPCP: BTCN, c?c PCN, Tr? l? TTg, TG C?ng TTT, c?c V?, C?c, ?n v? tr?c thu?c, C?ng b?o; - L?u: VT, KTTH (2b).TM. CH?NH PH? KT. TH? T??NG PH? TH? T??NG L? Minh Kh?i?PH? L?C(K?m theo Ngh? ?nh s? 12/2023/N-CP ng?y 14 th?ng 4 nm 2023 c?a Ch?nh ph?)C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------GI?Y ? NGH? GIA H?N N?P THU? V? TI?N THU? ?T?% L?n ?u ???????????% Thay th?K?nh g?i: C? quan thu?& & & & & & & & & & [01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[01] T?n ng??i n?p thu?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..[02] M? s? thu?:??????????????[03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [03] ?a ch?: & & & & & & & & & & & & & & & & & & & & & & & & & & ..& & & & & & [04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[04] S? i?n tho?i: & & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & & & ..& & ..[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[05] T?n ?i l? thu? (n?u c?): & & & & & & & & & & & & & & & & & & & & & & & & & .[06] M? s? thu?:??????????????[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:[07] Lo?i thu? ? ngh? gia h?n:?% a) Thu? gi? tr? gia tng c?a doanh nghi?p, t? ch?c?% b) Thu? thu nh?p doanh nghi?p c?a doanh nghi?p, t? ch?c?% c) Thu? gi? tr? gia tng v? thu? thu nh?p c? nh?n c?a h? kinh doanh, c? nh?n kinh doanh?% d) Ti?n thu? ?t (k? chi ti?t ?a ch? t?ng khu ?t thu? thu?c ?i t??ng gia h?n ti?n thu? ?t)- Khu ?t 1 theo Quy?t ?nh/H?p ?ng s?...., ng?y.../.../....:& - Khu ?t 2 theo Quy?t ?nh/H?p ?ng s?...., ng?y.../.../....:& & ..[08] Tr??ng h?p ??c gia h?n:& & & & & & & & & & & & & & & & & & I. DOANH NGHI?P NH? V? SI?U NH??% 1. Doanh nghi?p nh?:L)nh v?c ho?t ?ngS? lao ?ngDoanh thu (VN)Ngu?n v?n (VN)?????% 2. Doanh nghi?p si?u nh?:L)nh v?c ho?t ?ngS? lao ?ngDoanh thu (VN)Ngu?n v?n (VN)????II. DOANH NGHI?P, T? CH?C, H? KINH DOANH, C? NH?N HO?T ?NG TRONG C?C L(NH V?C:?% 1. N?ng nghi?p, l?m nghi?p v? th?y s?n;?% 2. S?n xu?t, ch? bi?n th?c ph?m; ?% 3. D?t; ?% 4. S?n xu?t trang ph?c; ?% 5. S?n xu?t da v? c?c s?n ph?m c? li?n quan; ?% 6. Ch? bi?n g? v? s?n xu?t s?n ph?m t? g?, tre, n?a (tr? gi??ng, t?, b?n, gh?); s?n xu?t s?n ph?m t? r?m, r? v? v?t li?u t?t b?n; ?% 7. S?n xu?t gi?y v? s?n ph?m t? gi?y; ?% 8. S?n xu?t s?n ph?m t? cao su v? Plastic; ?% 9. S?n xu?t s?n ph?m t? kho?ng phi kim lo?i kh?c; ?% 10. S?n xu?t kim lo?i; ?% 11. Gia c?ng c? kh?; x? l? v? tr?ng ph? kim lo?i; ?% 12. S?n xu?t s?n ph?m i?n t?, m?y vi t?nh v? s?n ph?m quang h?c; ?% 13. S?n xu?t ? t? v? xe c? ?ng c? kh?c; ?% 14. S?n xu?t gi??ng, t?, b?n, gh?;?% 15. X?y d?ng;?% 16. V?n t?i kho b?i; ?% 17. D?ch v? l?u tr? v? n u?ng; ?% 18. Gi?o d?c v? ?o t?o; ?% 19. Y t? v? ho?t ?ng tr? gi?p x? h?i; ?% 20. Ho?t ?ng kinh doanh b?t ?ng s?n; ?% 21. Ho?t ?ng d?ch v? lao ?ng v? vi?c l?m; ?% 22. Ho?t ?ng c?a c?c ?i l? du l?ch, kinh doanh tua du l?ch v? c?c d?ch v? h? tr?, li?n quan ?n qu?ng b? v? t? ch?c tua du l?ch;?% 23. Ho?t ?ng s?ng t?c, ngh? thu?t v? gi?i tr?; ?% 24. Ho?t ?ng c?a th? vi?n, l?u tr?, b?o t?ng v? c?c ho?t ?ng vn h?a kh?c; ?% 25. Ho?t ?ng th? thao, vui ch?i gi?i tr?;?% 26. Ho?t ?ng chi?u phim;?% 27. S?n xu?t s?n ph?m c?ng nghi?p h? tr? ?u ti?n ph?t tri?n;?% 28. S?n xu?t s?n ph?m c? kh? tr?ng i?m;?% 29. Ho?t ?ng xu?t b?n; ?% 30. Ho?t ?ng i?n ?nh, s?n xu?t ch??ng tr?nh truy?n h?nh, ghi ?m v? xu?t b?n ?m nh?c;?% 31. Ho?t ?ng ph?t thanh, truy?n h?nh;?% 32. L?p tr?nh m?y vi t?nh, d?ch v? t? v?n v? c?c ho?t ?ng kh?c li?n quan ?n m?y vi t?nh; ?% 33. Ho?t ?ng d?ch v? th?ng tin;?% 34. Khai th?c d?u th? v? kh? ?t t? nhi?n (kh?ng gia h?n ?i v?i thu? thu nh?p doanh nghi?p c?a d?u th?, condensate, kh? thi?n nhi?n thu theo hi?p ?nh, h?p ?ng);?% 35. Ho?t ?ng d?ch v? h? tr? khai kho?ng;?% 36. S?n xu?t ? u?ng;?% 37. In, sao ch?p b?n ghi c?c lo?i;?% 38. S?n xu?t than c?c, s?n ph?m d?u m? tinh ch?;?% 39. S?n xu?t h?a ch?t v? s?n ph?m h?a ch?t;?% 40. S?n xu?t s?n ph?m t? kim lo?i ?c s?n (tr? m?y m?c, thi?t b?);?% 41. S?n xu?t m? t?, xe m?y;?% 42. S?a ch?a, b?o d??ng v? l?p ?t m?y m?c v? thi?t b?;?% 43. Tho?t n??c v? x? l? n??c th?i.T?i cam oan nh?ng n?i dung k? khai tr?n l? ?ng v? ch?u tr?ch nhi?m tr??c ph?p lu?t v? nh?ng th?ng tin ? khai; t?i cam k?t n?p ?y ? s? ti?n thu? theo th?i h?n n?p thu? ??c gia h?n.? NH?N VI?N ?I L? THU? H? v? t?n: & & & & & & & & & Ch?ng ch? h?nh ngh? s?:& & & & & , ng?y& & & .th?ng& & ..nm& & NG??I N?P THU? ho?c ?I DI?N H?P PH?P C?A NG??I N?P THU? (Ch? k?, ghi r? h? t?n; ch?c v? v? ?ng d?u (n?u c?)/K? i?n t?) Ghi ch?:- M?c I: NNT t? x?c ?nh theo quy ?nh c?a Lu?t H? tr? doanh nghi?p nh? v? v?a nm 2017 v? Ngh? ?nh s? 80/2021/N-CP ng?y 26/8/2021 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t H? tr? doanh nghi?p nh? v? v?a.- M?c II: NNT t? x?c ?nh theo quy ?nh t?i Quy?t ?nh s? 27/2018/Q-TTg ng?y 06/7/2018 c?a Th? t??ng Ch?nh ph?; Ngh? ?nh s? 111/2015/N-CP ng?y 03/11/2015 c?a Ch?nh ph?; Quy?t ?nh s? 319/Q-TTg ng?y 15/3/2018 c?a Th? t??ng Ch?nh ph?.- Gi?y ? ngh? gia h?n n?p thu?, ti?n thu? ?t ch? g?i 01 l?n cho c? quan thu? qu?n l? tr?c ti?p cho cho to?n b? s? thu?, ti?n thu? ?t ph?t sinh trong c?c k? t?nh thu? ??c gia h?n. Ph??ng th?c n?p ng??i n?p thu? l?a ch?n nh? sau:+ Ng??i n?p thu? n?p theo ph??ng th?c i?n t? g?i t?i C?ng th?ng tin i?n t? c?a c? quan thu?.+ Ng??i n?p thu? n?p tr?c ti?p t?i c? quan thu? ho?c n?p qua d?ch v? b?u ch?nh."$??* 0 2 D F @ B ? ?   f h ?????? "TV??np????46\^????????TV? ? ? ? l"n"?(?(** --?./?1?1?1?1?2?2h:j:==?=?=?>?>????z@|@TAVA.B0BCC?C?C?????????????????????????????????????????????????5CJ\Z 6]ZZ 5\Z]?C?H?H?H?H?K?K?P?PPQRQNTPT?T?T?W?W2Z4Z^^J^L^\e^eNgPgmm?r?r?w?w.}0}?}?}4~6~$&*?,?>?@?B?D?Z???????????????8?:?؉ډ6?8?t?v?????"?$?????????f?h?ҌԌ>?@??????????????Z?\?Əȏ2?4??????????????????????????????????????????????? 6]ZCJZ56\]Z 5\ZZ[4????? ??.?0?2?4?6?8?:??@?B?D?F?H?J?L?N?P?R?T?V?X?Z?\?^?`?b?d?f?j?ʑ̑,?.???????R?T???????x?z?ڔܔ???????b?d?ĖƖ&?*???????????????????~???????r?t???f?h????Z?\?ԝ֝N?R?Ğƞ8?:???????????????????????????????????????????????????????Zd?? ?"?????? ?|?~???d?f?آڢL?N???£4?6?????? ?@?B?D?F?H?J?L?N?P?R?T?V?X?Z?\?^?`?b?d?f?h?j?l?n?p?r?t?v?x?|?????????:????????ΪЪ????????????????????????????????????????????????????????????????????Zd??8?:?f?h?????????ĭƭ?????????????0?2?V?X?n?p???????????????????????Įb?d?????~???????P?R???????b?d??????????????????Ľƽ??t?v?оҾZ?\????? ? ?T?V???????????(?\?^????????????????????????????????????????????????????????? 6]ZZ 5\Z^??????R?T?,?.?????????Z?\???????Z56\]Z $?????%??kd$$IfT???????????????????0??? T!? ? t? V??????0????????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$?, . 2 F B ? ?LB55B$?x[$?\$A$a$ ?x[$?\$A$?kdO$$IfT??0??? T!? ? t? V???????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T$?x[$?\$A$$Ifa$?  h ???"V?p??6^????V? ? n"?(*-/?1???????????????????????????? ?x[$?\$A$?1?1?2j:=?=?>??|@VA0BC?C?H?H?K?PRQPT?T?W4Z^L^^ePgm?r?w???????????????????????????? ?x[$?\$A$?w0}?}6~&,?@?D?????????????$?x[$?\$A$$Ifa$?x[$?\$A$$If ?x[$?\$A$ ????????9/"$?x[$?\$A$a$ ?x[$?\$A$?kdk$$IfT???????????????????0???T!?? ? t? V??????0??????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T??:?ډ8?v???$?????h?Ԍ@????????\?ȏ4??? ??0?4????????????????????????$?x[$?\$A$$Ifa$Ffr2?x[$?\$A$$If$?x[$?\$A$a$4?8??????????????????????????????x[$?\$A$$IfFfw9$?x[$?\$A$$Ifa$???d?Ɩ(?*??????????????t??h??\?֝P?R?ƞ:???"?????????????????????????????Ff?FFf+@?x[$?\$A$$If?? ?~??f?ڢN?£6???? ?B?F?J?N?R?V?Z?^?b?f?j?n?r?v??????????????????????????$?x[$?\$A$$Ifa$Ff?M?x[$?\$A$$Ifv?z?|?????????Ъ?????????????????????????? ?x[$?\$A$Ff[?x[$?\$A$$IfFfPT$?x[$?\$A$$Ifa$???????:?h?????ƭ??????????2?X?p???????????????????????????????Ff)fFfd?x[$?\$A$$IfFf?a$?x[$?\$A$$Ifa$ ?x[$?\$A$??????®Įd???????R????d???????>???ƽ?v?Ҿ\??? ?V??????????????????????????? ?x[$?\$A$Ff?h?x[$?\$A$$IfV?????^???????$???x[$?\$A$$If]?^?a$?x[$?\$A$$If ?x[$?\$A$??????T?.???9//// ?x[$?\$A$?kd(1$$IfT???????????????????0??T!?? ? t? V??????0??????????????????????????????????6????????????2?2? l4? ?????/? ???????? ? ????/?  ???????? ?????/? ???????? ? ????/?  ????????p??????T????\??? ?x[$?\$A$J 6666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666666660??0?[?NormalCJaJDA???DDefault Paragraph Font.a?????????C4???????\?fghijk?? ?1?w????4?????v????V?????\?lmnopqrstuvwxyz{?? loai_1 loai_1_namedieu_1dieu_2dieu_3dieu_4dieu_5dieu_6 chuong_plchuong_pl_name???w+?+?:H@?@.a ? ??I?%+?:O@A.a.aGTimes New Roman@"????h$?????4d2??X ??$P2?????Unknown???????Oh??+'??0x?? ?? ??? ???? ??@@@0@????՜.??+,??0( ?  !"#$%&'(????*+,-????/????Root Entry???????? ?F? Data ?????????j1Table????????- WordDocument????????6?SummaryInformation(????????)@DocumentSummaryInformation8????????????.X????????????????????????  !"#$%&'()*+,-./012345????789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????