{"id":32629,"date":"2025-06-15T00:32:35","date_gmt":"2025-06-14T17:32:35","guid":{"rendered":"https:\/\/quanghung.name.vn\/thoi-su\/cong-ty-con-lien-ket-khong-duoc-huong-thue-uu-dai-thu-nhap-doanh-nghiep\/"},"modified":"2025-06-15T00:32:35","modified_gmt":"2025-06-14T17:32:35","slug":"cong-ty-con-lien-ket-khong-duoc-huong-thue-uu-dai-thu-nhap-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/quanghung.name.vn\/?p=32629","title":{"rendered":"C\u00f4ng ty con, li\u00ean k\u1ebft kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf \u01b0u \u0111\u00e3i thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"
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S\u00e1ng 14\/6, v\u1edbi 452\/453 \u0111\u1ea1i bi\u1ec3u bi\u1ec3u quy\u1ebft t\u00e1n th\u00e0nh (chi\u1ebfm 94,56%), Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua d\u1ef1 \u00e1n Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (s\u1eeda \u0111\u1ed5i).<\/p>\n

B\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh, ti\u1ebfp thu, ch\u1ec9nh l\u00fd d\u1ef1 \u00e1n Lu\u1eadt tr\u01b0\u1edbc khi th\u00f4ng qua, \u00f4ng Phan V\u0103n M\u00e3i – Ch\u1ee7 nhi\u1ec7m U\u1ef7 ban Kinh t\u1ebf – T\u00e0i ch\u00ednh cho bi\u1ebft, c\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i (15%, 17%) kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p. <\/p>\n

C\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, c\u00e1ch ti\u1ebfp c\u1eadn d\u1ef1a tr\u00ean doanh thu l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p v\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao. <\/p>\n

\n
\"C\u00f4ng<\/div>\n
\n

Ch\u1ee7 nhi\u1ec7m U\u1ef7 ban Kinh t\u1ebf – T\u00e0i ch\u00ednh Phan V\u0103n M\u00e3i<\/p>\n<\/div>\n<\/div>\n

V\u1ec1 n\u1ed9i dung n\u00e0y, theo \u00f4ng M\u00e3i, d\u1ef1 th\u1ea3o Lu\u1eadt quy \u0111\u1ecbnh kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty con ho\u1eb7c c\u00f4ng ty c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft m\u00e0 doanh nghi\u1ec7p trong quan h\u1ec7 li\u00ean k\u1ebft kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i l\u00e0 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m t\u00ednh ch\u1eb7t ch\u1ebd, tr\u00e1nh t\u00ecnh tr\u1ea1ng doanh nghi\u1ec7p l\u1ee3i d\u1ee5ng ch\u00ednh s\u00e1ch, chia, t\u00e1ch doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf. <\/p>\n

“C\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi doanh nghi\u1ec7p l\u1edbn th\u00ec v\u1ec1 b\u1ea3n ch\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf th\u00f4ng th\u01b0\u1eddng”, \u00f4ng M\u00e3i n\u00eau. <\/p>\n

Ngo\u00e0i ra, Ngh\u1ecb quy\u1ebft s\u1ed1 198 \u0111\u00e3 quy \u0111\u1ecbnh c\u00e1c \u01b0u \u0111\u00e3i, h\u1ed7 tr\u1ee3 ri\u00eang v\u1edbi m\u1ee9c \u01b0u \u0111\u00e3i cao h\u01a1n cho c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, doanh nghi\u1ec7p kh\u1edfi nghi\u1ec7p, doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao. <\/p>\n

Do \u0111\u00f3, d\u1ef1 \u00e1n Lu\u1eadt quy \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i d\u1ef1a tr\u00ean ti\u00eau ch\u00ed doanh thu l\u00e0 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n, t\u1ea1o thu\u1eadn l\u1ee3i cho qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n v\u00e0 v\u1ec1 c\u01a1 b\u1ea3n, kh\u00f4ng m\u00e2u thu\u1eabn v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ed7 tr\u1ee3 doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba. Do \u0111\u00f3, xin Qu\u1ed1c h\u1ed9i cho gi\u1eef nh\u01b0 d\u1ef1 th\u1ea3o Lu\u1eadt. <\/p>\n

Mi\u1ec5n thu\u1ebf kho\u1ea3n t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc <\/b><\/p>\n

C\u0169ng theo \u00f4ng M\u00e3i, c\u00f3 \u00fd ki\u1ebfn \u0111\u1ec1 ngh\u1ecb c\u00e2n nh\u1eafc th\u1eadn tr\u1ecdng v\u00e0 quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd h\u01a1n \u0111\u1ed1i v\u1edbi vi\u1ec7c mi\u1ec5n thu\u1ebf cho kho\u1ea3n t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1 trong tr\u01b0\u1eddng h\u1ee3p gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. <\/p>\n

V\u1edbi n\u1ed9i dung n\u00e0y, \u00f4ng M\u00e3i cho bi\u1ebft, \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 trong l\u0129nh v\u1ef1c ph\u00e1t tri\u1ec3n khoa h\u1ecdc, c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi s\u00e1ng t\u1ea1o v\u00e0 chuy\u1ec3n \u0111\u1ed5i s\u1ed1, d\u1ef1 th\u1ea3o Lu\u1eadt \u0111\u00e3 quy \u0111\u1ecbnh cho mi\u1ec5n thu\u1ebf \u0111\u1ec3 tri\u1ec3n khai th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft s\u1ed1 57. <\/p>\n

Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n t\u00e0i tr\u1ee3 nh\u1eadn \u0111\u01b0\u1ee3c gi\u1eefa c\u00e1c b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft th\u00ec c\u00f3 r\u1ee7i ro b\u1ecb l\u1ee3i d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n l\u1ee3i nhu\u1eadn, chuy\u1ec3n gi\u00e1, l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf, \u0111\u1eb7c bi\u1ec7t l\u00e0 khi c\u00e1c kho\u1ea3n chi cho ph\u00e1t tri\u1ec3n khoa h\u1ecdc, c\u00f4ng ngh\u1ec7, chuy\u1ec3n \u0111\u1ed5i s\u1ed1,… th\u01b0\u1eddng r\u1ea5t l\u1edbn, ph\u1ea1m vi r\u1ed9ng v\u00e0 vi\u1ec7c \u0111\u1ecbnh gi\u00e1 theo th\u1ecb tr\u01b0\u1eddng l\u00e0 kh\u00f3 kh\u1ea3 thi. <\/p>\n

V\u00ec v\u1eady, d\u1ef1 th\u1ea3o Lu\u1eadt \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ec9nh l\u00fd theo h\u01b0\u1edbng quy \u0111\u1ecbnh vi\u1ec7c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n t\u00e0i tr\u1ee3 trong l\u0129nh v\u1ef1c n\u00e0y, song c\u00f3 lo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n t\u00e0i tr\u1ee3 l\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb doanh nghi\u1ec7p c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft. <\/p>\n

\u00c1p thu\u1ebf 10% v\u1edbi\u00a0t\u1ea5t c\u1ea3 lo\u1ea1i h\u00ecnh b\u00e1o ch\u00ed<\/b><\/p>\n

C\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i \u0111\u1ecbnh ngh\u0129a b\u00e1o ch\u00ed \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i; quy \u0111\u1ecbnh r\u00f5 ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u01a1 quan b\u00e1o ch\u00ed \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt B\u00e1o ch\u00ed. X\u00e1c \u0111\u1ecbnh r\u00f5 n\u1ed9i dung qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i hay kh\u00f4ng. <\/p>\n

Ch\u1ee7 nhi\u1ec7m U\u1ef7 ban Kinh t\u1ebf – T\u00e0i ch\u00ednh cho hay, ti\u1ebfp thu \u00fd ki\u1ebfn \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i v\u00e0 tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 xu\u1ea5t c\u1ee7a c\u01a1 quan so\u1ea1n th\u1ea3o, d\u1ef1 th\u1ea3o Lu\u1eadt \u0111\u00e3 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i 10% \u0111\u1ed1i v\u1edbi thu nh\u1eadp c\u1ee7a c\u00e1c c\u01a1 quan b\u00e1o ch\u00ed. <\/p>\n

\u0110\u1ed3ng th\u1eddi quy \u0111\u1ecbnh r\u00f5 l\u0129nh v\u1ef1c b\u00e1o ch\u00ed \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10% l\u00e0 l\u0129nh v\u1ef1c b\u00e1o ch\u00ed, bao g\u1ed3m c\u1ea3 qu\u1ea3ng c\u00e1o tr\u00ean b\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u00e1o ch\u00ed. <\/p>\n

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\"C\u00f4ng<\/div>\n
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S\u1ebd \u00e1p thu\u1ebf 10% v\u1edbi t\u1ea5t c\u1ea3 lo\u1ea1i h\u00ecnh b\u00e1o ch\u00ed<\/p>\n<\/div>\n<\/div>\n

C\u00f3 \u00fd ki\u1ebfn cho r\u1eb1ng, n\u00ean quy \u0111\u1ecbnh doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p kh\u1ea5u tr\u1eeb 200% chi ph\u00ed th\u1ef1c t\u1ebf cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n bao g\u1ed3m c\u1ea3 chi ph\u00ed th\u1eed nghi\u1ec7m v\u00e0 tri\u1ec3n khai c\u00f4ng ngh\u1ec7 m\u1edbi khi t\u00ednh thu nh\u1eadp ch\u1ecbu thu\u1ebf. <\/p>\n

\u00d4ng M\u00e3i cho bi\u1ebft, d\u1ef1 th\u1ea3o Lu\u1eadt \u0111\u00e3 quy \u0111\u1ecbnh cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kho\u1ea3n chi ph\u00ed b\u1ed5 sung \u00e1p d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p t\u00ednh theo t\u1ec9 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean chi ph\u00ed th\u1ef1c t\u1ebf v\u00e0 giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 m\u1ee9c chi \u0111\u01b0\u1ee3c tr\u1eeb b\u1ed5 sung, \u0111i\u1ec1u ki\u1ec7n v\u00e0 ph\u1ea1m vi \u00e1p d\u1ee5ng\u2026 <\/p>\n

D\u1ef1 th\u1ea3o Lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh m\u1ee9c chi c\u0169ng nh\u01b0 c\u00e1c n\u1ed9i dung chi c\u1ee5 th\u1ec3 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m linh ho\u1ea1t cho Ch\u00ednh ph\u1ee7 trong x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n, ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c ti\u1ec5n v\u00e0 kh\u1ea3 n\u0103ng ng\u00e2n s\u00e1ch trong t\u1eebng th\u1eddi k\u1ef3. Do \u0111\u00f3, xin Qu\u1ed1c h\u1ed9i cho gi\u1eef nh\u01b0 d\u1ef1 th\u1ea3o Lu\u1eadt.<\/p>\n

* M\u1eddi qu\u00fd \u0111\u1ed9c gi\u1ea3 theo d\u00f5i c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 ph\u00e1t s\u00f3ng c\u1ee7a \u0110\u00e0i Truy\u1ec1n h\u00ecnh Vi\u1ec7t Nam tr\u00ean TV Online v\u00e0 VTVGo!<\/b><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

S\u00e1ng 14\/6, v\u1edbi 452\/453 \u0111\u1ea1i bi\u1ec3u bi\u1ec3u quy\u1ebft t\u00e1n th\u00e0nh (chi\u1ebfm 94,56%), Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua d\u1ef1 \u00e1n Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (s\u1eeda \u0111\u1ed5i). B\u00e1o c\u00e1o gi\u1ea3i tr\u00ecnh, ti\u1ebfp thu, ch\u1ec9nh l\u00fd d\u1ef1 \u00e1n Lu\u1eadt tr\u01b0\u1edbc khi th\u00f4ng qua, \u00f4ng Phan V\u0103n M\u00e3i – Ch\u1ee7 nhi\u1ec7m U\u1ef7 ban Kinh t\u1ebf – T\u00e0i<\/p>\n","protected":false},"author":1,"featured_media":32630,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"googlesitekit_rrm_CAow44a6DA:productID":"","footnotes":""},"categories":[2],"tags":[5312,6885,13385,13384],"class_list":["post-32629","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thoi-su","tag-bo-tai-chinh","tag-doanh-nghiep","tag-luat-thue-thu-nhap-doanh-nghiep-sua-doi","tag-thue-thu-nhap-doanh-nghiep"],"_links":{"self":[{"href":"https:\/\/quanghung.name.vn\/index.php?rest_route=\/wp\/v2\/posts\/32629","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/quanghung.name.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/quanghung.name.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/quanghung.name.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/quanghung.name.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=32629"}],"version-history":[{"count":0,"href":"https:\/\/quanghung.name.vn\/index.php?rest_route=\/wp\/v2\/posts\/32629\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/quanghung.name.vn\/index.php?rest_route=\/wp\/v2\/media\/32630"}],"wp:attachment":[{"href":"https:\/\/quanghung.name.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=32629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/quanghung.name.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=32629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/quanghung.name.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=32629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}