{"id":1729,"date":"2021-04-13T08:54:46","date_gmt":"2021-04-13T01:54:46","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=1729"},"modified":"2021-07-26T20:21:38","modified_gmt":"2021-07-26T13:21:38","slug":"hoi-dap-chi-phi-chua-benh-co-duoc-tinh-de-giam-tru-gia-canh","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/hoi-dap-chi-phi-chua-benh-co-duoc-tinh-de-giam-tru-gia-canh\/","title":{"rendered":"Chi ph\u00ed ch\u1eefa b\u1ec7nh c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh?"},"content":{"rendered":"

Trong tr\u01b0\u1eddng h\u1ee3p\u00a0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o, m\u1ea1n t\u00ednh, c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ed1c, d\u1ecbch v\u1ee5 y t\u1ebf n\u1eb1m ngo\u00e0i danh m\u1ee5c BHYT (trung b\u00ecnh h\u1eb1ng th\u00e1ng tr\u00ean 6 tri\u1ec7u \u0111\u1ed3ng) c\u00f3 \u0111\u01b0\u1ee3c c\u1ed9ng th\u00eam v\u00e0o m\u1ee9c 11 tri\u1ec7u \u0111\u1ed3ng theo quy \u0111\u1ecbnh hi\u1ec7n t\u1ea1i \u0111\u1ec3 t\u00ednh gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n kh\u00f4ng?<\/p>\n

\"\"<\/p>\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, Chi c\u1ee5c Thu\u1ebf qu\u1eadn T\u00e2n B\u00ecnh, TPHCM c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/strong><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb quy\u1ebft s\u1ed1 954\/2020\/UBTVQH14 ng\u00e0y 02-06-2020 c\u1ee7a Ch\u00ednh ph\u1ee7 (c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01-07-2020 v\u00e0 \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2020) v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u1ee7a thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 1. M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh<\/em><\/p>\n

\u0110i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 19 c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN s\u1ed1 04\/2007\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt s\u1ed1 26\/2012\/QH13 nh\u01b0 sau:<\/em><\/p>\n

1. M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m);<\/em><\/p>\n

2. M\u1ee9c gi\u1ea3m tr\u1eeb \u0111\u1ed1i v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\u2026\u201d.<\/em><\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15-08-2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNCN nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 4. Gi\u1ea3m thu\u1ebf<\/em><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf TNCN, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/p>\n

1. X\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m<\/em><\/p>\n

a) Vi\u1ec7c x\u00e9t gi\u1ea3m thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo n\u0103m t\u00ednh thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o trong n\u0103m t\u00ednh thu\u1ebf n\u00e0o th\u00ec \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.<\/em><\/p>\n

b) S\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p l\u00e0m c\u0103n c\u1ee9 x\u00e9t gi\u1ea3m thu\u1ebf l\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf TNCN m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m t\u00ednh thu\u1ebf, bao g\u1ed3m:<\/em><\/p>\n

\u2026 b.2) Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/em><\/p>\n

c) C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf l\u00e0 t\u1ed5ng chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u1ec3 kh\u1eafc ph\u1ee5c thi\u1ec7t h\u1ea1i tr\u1eeb (-) \u0111i c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3) ho\u1eb7c t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n g\u00e2y ra tai n\u1ea1n (n\u1ebfu c\u00f3).<\/em><\/p>\n

d) S\u1ed1 thu\u1ebf gi\u1ea3m \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/p>\n

d.1) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m t\u00ednh thu\u1ebf l\u1edbn h\u01a1n m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i th\u00ec s\u1ed1 thu\u1ebf gi\u1ea3m b\u1eb1ng m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i.<\/em><\/p>\n

d.2) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong n\u0103m t\u00ednh thu\u1ebf nh\u1ecf h\u01a1n m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i th\u00ec s\u1ed1 thu\u1ebf gi\u1ea3m b\u1eb1ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p\u201d.<\/em><\/p>\n

\u201c\u0110i\u1ec1u 7. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng<\/em><\/p>\n

C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0 thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/p>\n

1. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp ch\u1ecbu thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y tr\u1eeb (-) c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb sau:<\/em><\/p>\n

a) C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/p>\n

b) C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/p>\n

c) C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n, nh\u00e2n \u0111\u1ea1o, khuy\u1ebfn h\u1ecdc theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/p>\n

2. Thu\u1ebf su\u1ea5t<\/em><\/p>\n

Thu\u1ebf su\u1ea5t thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt Thu\u1ebf TNCN, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/p>\n\n\n\n\n\n\n\n\n\n\n
B\u1eadc thu\u1ebf<\/strong><\/em><\/td>\nPh\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m (tri\u1ec7u \u0111\u1ed3ng)<\/strong><\/em><\/td>\nPh\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng (tri\u1ec7u \u0111\u1ed3ng)<\/strong><\/em><\/td>\nThu\u1ebf su\u1ea5t (%)<\/strong><\/em><\/td>\n<\/tr>\n
1<\/em><\/td>\n\u0110\u1ebfn 60<\/em><\/td>\n\u0110\u1ebfn 5<\/em><\/td>\n5<\/em><\/td>\n<\/tr>\n
2<\/em><\/td>\nTr\u00ean 60 \u0111\u1ebfn 120<\/em><\/td>\nTr\u00ean 5 \u0111\u1ebfn 10<\/em><\/td>\n10<\/em><\/td>\n<\/tr>\n
3<\/em><\/td>\nTr\u00ean 120 \u0111\u1ebfn 216<\/em><\/td>\nTr\u00ean 10 \u0111\u1ebfn 18<\/em><\/td>\n15<\/em><\/td>\n<\/tr>\n
4<\/em><\/td>\nTr\u00ean 216 \u0111\u1ebfn 384<\/em><\/td>\nTr\u00ean 18 \u0111\u1ebfn 32<\/em><\/td>\n20<\/em><\/td>\n<\/tr>\n
5<\/em><\/td>\nTr\u00ean 384 \u0111\u1ebfn 624<\/em><\/td>\nTr\u00ean 32 \u0111\u1ebfn 52<\/em><\/td>\n25<\/em><\/td>\n<\/tr>\n
6<\/em><\/td>\nTr\u00ean 624 \u0111\u1ebfn 960<\/em><\/td>\nTr\u00ean 52 \u0111\u1ebfn 80<\/em><\/td>\n30<\/em><\/td>\n<\/tr>\n
7<\/em><\/td>\nTr\u00ean 960<\/em><\/td>\nTr\u00ean 80<\/em><\/td>\n35<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

…”<\/em><\/p>\n

T\u1ea1i \u0110i\u1ec3m a.5 Kho\u1ea3n 3 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 92\/2015\/TT-BTC ng\u00e0y 15-06-2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 30-07-2015 v\u00e0 \u00e1p d\u1ee5ng cho k\u1ef3 t\u00ednh thu\u1ebf TNCN t\u1eeb n\u0103m 2015 tr\u1edf \u0111i) h\u01b0\u1edbng d\u1eabn:<\/p>\n

\u201c\u0110i\u1ec1u 21. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06-11-2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22-07-2013 c\u1ee7a Ch\u00ednh ph\u1ee7 (sau \u0111\u00e2y g\u1ecdi l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC) nh\u01b0 sau:<\/em><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 16<\/em><\/p>\n

\u2026a.5\u2026 – C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed3ng th\u1eddi thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n t\u1ef1 khai quy\u1ebft to\u00e1n thu\u1ebf k\u00e8m theo h\u1ed3 s\u01a1 x\u00e9t gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 46 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06-11-2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\u2026\u201d<\/em>.<\/p>\n

T\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 46 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06-11-2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 20-12-2013) h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 46. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/em><\/p>\n

C\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp ki\u1ec3m tra h\u1ed3 s\u01a1 ra quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/em><\/p>\n

1. Mi\u1ec5n, gi\u1ea3m thu\u1ebf TNCN<\/em><\/p>\n

\u2026 b) H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf<\/em><\/p>\n

\u2026 b.3) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o<\/em><\/p>\n

V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf theo m\u1eabu s\u1ed1 18\/MGT-TNCN ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/p>\n

B\u1ea3n ch\u1ee5p h\u1ed3 s\u01a1 b\u1ec7nh \u00e1n ho\u1eb7c s\u1ed5 kh\u00e1m b\u1ec7nh.<\/em><\/p>\n

C\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh do c\u01a1 quan y t\u1ebf c\u1ea5p; ho\u1eb7c h\u00f3a \u0111\u01a1n mua thu\u1ed1c ch\u1eefa b\u1ec7nh k\u00e8m theo \u0111\u01a1n thu\u1ed1c c\u1ee7a b\u00e1c s\u0129.<\/em><\/p>\n

T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (n\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf)\u2026<\/em><\/p>\n

c) N\u01a1i n\u1ed9p h\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m thu\u1ebf<\/em><\/p>\n

\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n, b\u1ec7nh hi\u1ec3m ngh\u00e8o n\u01a1i n\u1ed9p h\u1ed3 s\u01a1 mi\u1ec5n, gi\u1ea3m thu\u1ebf l\u00e0 c\u01a1 quan thu\u1ebf n\u01a1i c\u00e1 nh\u00e2n c\u01b0 tr\u00fa\u2026\u201d.<\/em><\/p>\n

Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 6383\/BTC-TCT ng\u00e0y 18-05-2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n m\u1eafc b\u1ec7nh hi\u1ec3m ngh\u00e8o \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m thu\u1ebf TNCN.<\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh b\u1ea3n th\u00e2n l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (132 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m) \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2020 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft s\u1ed1 954\/2020\/UBTVQH14 ng\u00e0y 02-06\/2020 c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 ph\u00e1t sinh thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u00ec h\u00e0ng th\u00e1ng t\u1ed5 ch\u1ee9c chi tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC ng\u00e0y 15-08-2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/p>\n

Cu\u1ed1i n\u0103m, tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u1ed3ng th\u1eddi thu\u1ed9c di\u1ec7n x\u00e9t gi\u1ea3m thu\u1ebf do b\u1ec7nh hi\u1ec3m ngh\u00e8o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec kh\u00f4ng \u1ee7y quy\u1ec1n quy\u1ebft to\u00e1n thu\u1ebf m\u00e0 c\u00e1 nh\u00e2n t\u1ef1 khai quy\u1ebft to\u00e1n thu\u1ebf k\u00e8m theo h\u1ed3 s\u01a1 x\u00e9t gi\u1ea3m thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 46 Th\u00f4ng t\u01b0 s\u1ed1 156\/2013\/TT-BTC ng\u00e0y 06-11-2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau tr\u00ean.<\/p>\n

Chi c\u1ee5c Thu\u1ebf qu\u1eadn T\u00e2n B\u00ecnh th\u00f4ng b\u00e1o \u00f4ng \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ec3 tham kh\u1ea3o th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn t\u1ea1i v\u0103n b\u1ea3n n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u00edch d\u1eabn c\u00f3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf th\u00ec \u00e1p d\u1ee5ng theo v\u0103n b\u1ea3n m\u1edbi.<\/p>\n

Ngu\u1ed3n: luatvietnam<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

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