{"id":1587,"date":"2021-03-16T11:16:09","date_gmt":"2021-03-16T04:16:09","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=1587"},"modified":"2021-07-27T09:50:44","modified_gmt":"2021-07-27T02:50:44","slug":"hoi-dap-thoi-gian-tinh-giam-tru-gia-canh-nhu-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/hoi-dap-thoi-gian-tinh-giam-tru-gia-canh-nhu-the-nao\/","title":{"rendered":"Th\u1eddi gian t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 th\u1ebf n\u00e0o khi l\u00e0m vi\u1ec7c ch\u01b0a \u0111\u1ee7 12 th\u00e1ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>C\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn th\u1eddi gian t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf quan t\u00e2m v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tr\u1ef1c tuy\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2020 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/strong><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" class=\"alignnone size-full wp-image-1588\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/thoi-gian-giam-tru-gia-canh.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/thoi-gian-giam-tru-gia-canh.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/thoi-gian-giam-tru-gia-canh-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/thoi-gian-giam-tru-gia-canh-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/thoi-gian-giam-tru-gia-canh-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/thoi-gian-giam-tru-gia-canh-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/thoi-gian-giam-tru-gia-canh-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/thoi-gian-giam-tru-gia-canh-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><em>1. G\u1eedi c\u00e2u h\u1ecfi v\u1ec1 ch\u01b0\u01a1ng tr\u00ecnh h\u1ed7 tr\u1ee3 tr\u1ef1c tuy\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2020 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, \u00a0ng\u00e0y 18-02-2021, b\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho c\u00e1n b\u1ed9 c\u1ee7a c\u00f4ng ty, th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh gi\u1ea3m tr\u1eeb l\u00e0 t\u1eeb th\u00e1ng 05\/2020. M\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p th\u00e0nh c\u00f4ng. H\u1ecfi, khi \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho c\u00e1n b\u1ed9 \u0111\u00f3 t\u1eeb th\u00e1ng 05\/2020 khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u0103m 2020 kh\u00f4ng?<\/em><\/p>\n<p style=\"text-align: justify;\">Gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf d\u1eabn ch\u1ee9ng, theo quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15-08-2013 c\u00f3 h\u01b0\u1edbng d\u1eabn: &#8220;c.2.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf v\u00e0 c\u00f3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n<p style=\"text-align: justify;\">Ri\u00eang \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c kh\u00e1c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i ti\u1ebft d.4, \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u n\u00e0y th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/12 c\u1ee7a n\u0103m t\u00ednh thu\u1ebf, qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3&#8221;.<\/p>\n<p style=\"text-align: justify;\">Theo \u0111\u00f3, T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn, tr\u01b0\u1eddng h\u1ee3p c\u1ee7a b\u1ea1n \u0111\u1ecdc t\u1ea1i ng\u00e0y 18-02-2021 \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb gia c\u1ea3nh th\u00e0nh c\u00f4ng cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c n\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d.4 l\u00e0: anh ru\u1ed9t, ch\u1ecb ru\u1ed9t, em ru\u1ed9t, \u00f4ng n\u1ed9i, b\u00e0 n\u1ed9i, \u00f4ng ngo\u1ea1i, b\u00e0 ngo\u1ea1i, c\u00f4 ru\u1ed9t, d\u00ec ru\u1ed9t, c\u1eadu ru\u1ed9t, ch\u00fa ru\u1ed9t, b\u00e1c ru\u1ed9t, ch\u00e1u ru\u1ed9t, ng\u01b0\u1eddi ph\u1ea3i tr\u1ef1c ti\u1ebfp nu\u00f4i d\u01b0\u1ee1ng kh\u00e1c th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho n\u0103m t\u00ednh thu\u1ebf 2020 v\u00ec th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd \u0111\u00e3 qu\u00e1 h\u1ea1n ng\u00e0y 31-12-2020.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f2n l\u1ea1i ngo\u00e0i \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau tr\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c trong n\u0103m t\u00ednh thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng.<\/p>\n<p style=\"text-align: justify;\"><em>2. C\u0169ng li\u00ean quan \u0111\u1ebfn gi\u1ea3m tr\u1eeb gia c\u1ea3nh, b\u1ea1n \u0111\u1ecdc kh\u00e1c h\u1ecfi, \u0111\u1ed1i v\u1edbi c\u1ea3 \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n v\u00e0 kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n, khi t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0 t\u00ednh theo s\u1ed1 th\u00e1ng l\u00e0m vi\u1ec7c trong n\u0103m c\u00f3 thu nh\u1eadp hay t\u00ednh c\u1ea3 12 th\u00e1ng?<\/em><\/p>\n<p style=\"text-align: justify;\">V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf cho bi\u1ebft, vi\u1ec7c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu c\u00e1 nh\u00e2n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf cho t\u1ed5 ch\u1ee9c chi tr\u1ea3 th\u00ec khi quy\u1ebft to\u00e1n thu\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n \u0111\u1ee7 12 th\u00e1ng v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n kh\u00f4ng thu\u1ed9c di\u1ec7n \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n cho c\u01a1 quan chi tr\u1ea3 th\u00ec trong n\u0103m t\u1ea1i t\u1ed5 ch\u1ee9c chi tr\u1ea3 s\u1ebd ch\u1ec9 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n theo th\u1ef1c t\u1ebf th\u00e1ng ph\u00e1t sinh thu nh\u1eadp t\u1ea1i t\u1ed5 ch\u1ee9c chi tr\u1ea3, ch\u1ec9 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c theo th\u1ef1c t\u1ebf h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u1ea1i t\u1ed5 ch\u1ee9c chi tr\u1ea3.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ebfn cu\u1ed1i n\u0103m, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh l\u1ea1i c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb theo nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n \u0111\u1ee7 12 th\u00e1ng v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c k\u1ec3 t\u1eeb th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 nu\u00f4i d\u01b0\u1ee1ng.<\/p>\n<p style=\"text-align: justify;\">Th\u00f4ng qua c\u00e1c bu\u1ed5i h\u1ed7 tr\u1ee3 tr\u1ef1c tuy\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf n\u0103m 2020 tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u1ef1c ti\u1ebfp gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng ho\u1ea1t \u0111\u1ed9ng thi\u1ebft th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf nh\u1eb1m h\u1ed7 tr\u1ee3, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf hi\u1ec3u r\u00f5 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf v\u1edbi Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p style=\"text-align: right;\"><strong><em>Ngu\u1ed3n: tapchitaichinh<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' 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