TONG CUC THUE CONG HOA XA H0I CHU NGHIA VIET NAM CUC THUE TINH THAI BiNH DOC lap - T y do - Hanh phuc

So: 7927/CT-TTHTNNT V/v cung cap thong tin chinh sach thue, sau doi thoai Doanh nghiep tai Hung Ha.

Thai Binh, ngdy 13 thdng 10 nam 2021

Kinh gui: - Ngudi nop thue tren dia ban tinh Thai Binh. - Hiep hoi doanh nghiep tinh Thai Binh. - Hiep hoi doanh nghiep huyen Hung Ha.

Thue hien y kien Ket luan ciia Bi thu tinh uy tai Hoi nghi doi thoai vdi cac doanh nghiep tren dia ban huyen Hung Ha, Nganh Thue tinh Thai Binh xin he thdng cac van ban phap luat trong linh vuc thue, cac quy dinh ve anh hudng dich benh Covid-19 de Quy doanh nghiep, Ngudi nop thue cung biet va thue hien.

A. Nhung quy dinh chung:

1. Ve gia han nop thue; mien tien cham nop; mien, giam tien phat vi pham hanh chinh ve thue:

- Khoan 27 Dieu 3 Luat Quan ly thud sO 38/2019/QH14 quy dmh: "27. Trudng hop bat khd khdng bao gdm:

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a) Ngudi npp thue bi thiet hqi vat chat do gap thiin tai, thdm hoa, dich benh, hda hoqn, tai nan bat ngd;

b) Cac trudng hop bat khd khdng khdc theo quy dinh cua Chinh phu." - Khoan 8 Dieu 59 Luat Quan ly thue sd 38/2019/QH14 ve mien tien cham

nop trudng hop bat kha khang, cu the: "8. Ngudi npp thue phdi npp tien cham npp theo quy dinh tqi khoan 1 Dieu nay dugc mien tien cham npp trong trudng hgp bat khd khdng quy dinh tqi khoan 27 Dieu 3 cua Luat nay. "

- Diem a cac khoan 1 va 3 Dieu 62 Luat Quan ly thue sd 38/2019/QH14 ve gia han, cu the:

"I. Viic gia han npp thue dugc xem xet tren co sd de nghi cua ngudi npp thue thupc mot trong cac trudng hgp sau day:

a) Bi thiet hqi vat chat, gay anh hudng true dip den sdn xudt, kinh doanh do gap trudng hgp bat khd khdng quy dinh tqi khoan 27 Dieu 3 cua Luat nay;

3. Thdi gian gia han npp thue dugc quy dinh nhu sau: a) Khdng qua 02 nam ki tu ngdy hit thdi han npp thui doi vdi trudng hgp quy

dinh tqi diim a khoan 1 Dieu nay; " - Khoan 1 Dieu 140 Luat Quan ly thue sd 38/2019/QH14 ve mien tien phat vi

pham hanh chinh trong trudng hop bat kha khang, cu the: "7. Ngudi npp thui bi phat din do vi pham hanh chinh vi quan ly thui ma bi thiet hqi trong trudng hgp bat khd khdng quy dinh tqi khoan 27 Diiu 3 cua Luat nay thi dugc miin din phat. Ting sd din miin phat toi da khdng qua gia tri tai sdn, hang hda bi thiet hqi. "

- Khoan 1 Didu 3 Nghi dinh so 126/2020/ND-CP ngay 19/10/2020 ciia Chinh phii ve cac trudng hgp bat kha khang trong lTnh vuc thue, cu the: "1. Ngudi npp thui bi thiet hqi vi vat chat do nguyin nhdn bat khd khdng khdc quy dinh tqi diim b

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khoan 27 Dieu 3 Luat Quan ly thue, bao gdm: chien tranh, bqo loan, dinh cdng phdi ngiing, nghi sdn xudt, kinh doanh hope rui ro khdng thupe nguyen nhdn, trdch nhiem chu quan cua ngudi npp thue ma ngudi npp thue khdng cd khd ndng ngudn tai chinh npp ngdn sdch nhd nude. "

- Khoan 1, khoan 2 Didu 43 Nghi dinh s6 125/2020/ND-CP ngay 19/10/2020 cua Chinh phu quy dinh mien tien phat vi pham hanh chinh ve thue, hoa don:

"Dieu 43. Mien tien phat vi pham hanh chinh ve thue, hda don 1. Ngudi npp thue bi xu phat vi pham hanh chinh ve thue, hda don bi thiet hqi

ve vat chat trong trudng hop bat kha khdng quy dinh tqi khoan 27 Dieu 3 cua Luat Quan ly thue dugc mien tien phat.

2. Muc mien tien phat tdi da bang sd tien phat con lai trong quyet dinh xu phat va khdng qua gia tri tai sdn, hang hod bi thiet hqi, sau khi trie di gia tri dugc bao hiem, bdi thudng (neu cd). "

2. Chinh sach thue gia tri gia tang: - Khoan 1 Didu 14 Thong tu sd 219/2013/TT-BTC ngay 31/12/2013 cua Bo

Tai chinh huong dan ve thue gia tri gia tang (GTGT) quy dinh: \ r r r y

"Dieu 14. Nguyen tdc khdu tru thue gia tri gia tang ddu vdo 1. Thue GTGT ddu vdo cua hang hod, dich vu dung cho sdn xudt, kinh doanh

hang hod, dich vu chiu thue GTGT dugc khdu tru todn bp, ke cd thue GTGT ddu vdo khdng dugc bdi thudng cua hang hod chiu thue GTGT bi ton that.

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Cac trudng hgp ton that khdng dugc bdi thudng dugc khdu tru thue GTGT \ > •> r 7

ddu vdo gdm: thien tai, hod hoqn, cac trudng hgp ton that khdng dugc bao hiem \ r •> r

bdi thudng, hang hod mat pham chat, qua han sie dung phdi tieu huy. Co sd kinh y y 9 r

doanh phdi cd day du hd so, tai lieu chung minh cac trudng hgp ton that khdng y 7 r r

dugc bdi thudng de khdu trie thue. " 3. Chinh sach thue tieu thu dac biet: Dieu 9 Luat Thue tieu thu dac biet so

27/2008/QH12 quy dinh: "Dieu 9. Giam thue Ngudi npp thue sdn xudt hang hod thupc dien chiu thue tieu thu dac biet gap

khd khan do thien tai, tai nan bat ngd dugc giam thue. Muc giam thue dugc xdc dinh tren co sd ton that thue te do thien tai, tai nan

bat ngd gay ra nhung khdng qua 30% sd thue phdi nop cua nam xdy ra thiet hqi va khdng vugt qua gia tri tdi sdn bi thiet hqi sau khi dugc bdi thudng (neu cd). "

4. Chinh sach thue thu nhap doanh nghiep (TNDN): Dieu 4 Thong tu so 96/2015/TT-BTC ngay 22/06/2015 cua Bo Tai chinh ve cac khoan khong dugc tru khi xac dinh thu nhap chiu thue TNDN, cu the:

"...2. Cac khoan chi khdng dugc trie khi xdc dinh thu nhap chiu thue bao gdm: 2.1. Khoan chi khdng dap ung du cac dieu kien quy dinh tqi Khoan 1 Dieu

nay. Trudng hgp doanh nghiep cd chi phi lien quan den phdn gia tri ton that do

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thien tai, dich benh, hda hoqn va trudng hgp bat khd khdng khdc khdng dugc bdi thudng thi khoan chi nay dugc tinh vdo chi phi dugc trie khi xdc dinh thu nhap chiu thue, cu the nhu sau:

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Doanh nghiep phdi tu xdc dinh rd tdng gia tri ton that do thien tai, dich benh, hda hoqn va trudng hop bat khd khdng khdc theo quy dinh ciia phdp luat.

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Phdn gia tri ton that do thien tai, dich benh, hda hoqn va trudng hop bat khd khdng khdc khdng dugc bdi thudng dugc xdc dinh bang tdng gia tri ton that tru phdn gia tri doanh nghiep bao hiem hope to chuc, cd nhdn khdc phdi bdi thudng theo quy dinh ciia phdp luat.

... 2.24. Chi tdi trg cho viec khdc phuc hdu qua thien tai khdng dung ddi tugng quy dinh tqi tiet a diem nay hope khdng cd ho so xdc dinh khoan tdi trg neu tqi tiet b dudi day:

a) Tdi trg cho khdc phuc hdu qua thien tai gdm: tai trg bang tien hope hien vqt de khdc phuc hdu qua thien tai true tiep cho to chuc dugc thanh lap va hoqt dpng theo quy dinh cua phdp luat; cd nhdn bi thiet hqi do thien tai thdng qua mot co quan, to chuc cd chuc ndng huy dpng tai trg theo quy dinh cua phdp luat.

b) Hd so xdc dinh khoan tai trg cho viec khdc phuc hdu qua thien tai gdm: Bien ban xdc nhdn khoan tai trg cd chit ky cua ngudi dqi dien doanh nghiep la nhd tdi trg, dqi dien cua to chuc bi thiet hqi do thien tai (hope co quan, to chuc cd chuc ndng huy dpng tai trg) la don vi nhdn tai trg (theo mdu sd 05/TNDN ban hanh kem theo Thdng tu sd 78/2014/TT-BTC) kem theo hda don, chung tie mua hang hda (neu

\ y r y y

tdi trg bang hien vqt) hope chung tie chi tien (neu tdi trg bang tien). " 5. Chinh sach thue thu nhap ca nhan

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- Dieu 5 Luat Thue thu nhap ca nhan so 04/2007/QH12 ve giam thue, cu the: "Dieu 5. Giam thue Ddi tugng nop thue gap khd khan do thien tai, hod hoqn, tai nan, benh hiem

ngheo anh hudng den khd ndng nop thue thi dugc xet giam thue tuong ung vdi muc dp thiet hqi nhung khdng vugt qua sd thue phdi nop. "

- Dieu 5 Nghi dinh sd 65/2013/ND-CP ngay 27/6/2013 vd giam thud, cu the: "Dieu 5. Giam thue 1. Ngudi nop thue gap khd khan do thien tai, hda hoqn, tai nan, benh hiem

ngheo anh hudng den khd ndng nop thue thi dugc xet giam thue tuong ung vdi muc dp thiet hqi nhung khdng vugt qua sd thue phdi nop. "

6. Chinh sach thu tien thue dat, thud mat nude - Diem b, diem c khoan 1 Dieu 20 Nghi dinh so 46/2014/ND-CP ve giam tien

thud dat, thud mat nude, cu the: "Dieu 20. Giam tien thue dat, thue mat nude 1. Giam tien thue dat, thue mat nude trong cac trudng hgp sau: ...b) Thue dat, thue mat nude de su dung vdo muc dich sdn xudt ndng nghiep,

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lam nghiep, nudi trong thuy sdn, lam mudi ma bi thien tai, hda hoqn lam thiet hqi dudi 40% sdn lugng dugc xet giam tien thue tuong ung; thiet hqi tu 40%o tro len thi dugc mien tien thue ddi vdi nam bi thiet hqi.

c) Thue dat, thue mat nude de sir dung vdo muc dich sdn xudt kinh doanh ma khdng phdi la sdn xudt ndng nghiep, lam nghiep, nudi trong thuy sdn, lam mudi hope khdng phdi trudng hgp quy dinh tqi Khoan 2 Dieu nay khi bi thien tai, hda hoqn, tai nan bat khd khdng thi dugc giam 50% tien thue dat, mat nude trong thdi gian ngiing sdn xudt kinh doanh. "

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^ r \ \ f

- Khoan 2 Dieu 13 Thong tu so 77/2014/TT-BTC ve giam tien thue dat, thue mat nude, cu the:

y * ^ y f /

"Dieu 13. Giam tien thue dat, thue mat nude trong mot so truong hop 2. Viec giam tien thue dat de su dung vdo muc dich ndng nghiep, lam nghiep,

nudi trong thuy sdn, lam mudi ma bi thien tai, hod hoqn lam thiet hqi theo quy dinh tqi Diem b Khoan 1 Dieu 20 Nghi dinh sd 46/2014/ND-CP dugc thue hien nhusau:

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a) Neu thiet hqi dudi 40% sdn lugng, dugc xet giam tien thue dat theo ty le % tuong ung vdi ty le % thiet hqi.

b) Neu thiet hqi tu 40% sdn lugng tro len, dugc xet mien tien thue dat ddi vdi nam bi thiet hqi.

Ty le % sdn lugng thiet hqi dugc can cu theo sdn lugng thu hoqch ciia vu thu hoqch trong dieu kien sdn xudt binh thudng ciia vu sdn xudt lien ke trudc do hope cua vu thu hoqch gdn nhdt sdn xudt trong dieu kien binh thudng trudc do va do co quan nhd nude cd thdm quyen xdc dinh. "

- Khoan 1 Didu 15 Nghi dinh so 43/2014/ND-CP, cu the: > r r r f

"Dieu 15. Cac trudng hgp bat kha khdng anh hudng den tien dp su dung dat ciia du an ddu tu vd thdi diem de tinh gia han 24 thdng ddi vdi trudng hgp khdng dua dat vdo su dung hope cham tien dp su dung dat

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1. Cac trudng hgp bat khd khdng anh hudng den tien dp su dung dat cua du y r r i

an ddu tu da dugc Nhd nude giao dat, cho thue dat theo quy dinh tqi Diem i Khoan y r y

1 Dieu 64 ciia Luat Dat dai, gdm: a) Do anh hudng true tiep ciia thien tai, thdm hoa mdi trudng; b) Do anh hudng true tiep ciia hoa hoqn, dich benh; c) Do anh hudng true tiep ciia chien tranh; d) Cac trudng hgp bat khd khdng khdc do Thu tuong Chinh phii quyet dinh. " - Khoan 3 Dieu 5 Thdng tu sd 333/2016/TT-BTC bd sung khoan 8, cu the:

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"8. Trudng hgp dugc Nhd nude cho thue dat tra tien thue dat hang nam nhung phdi tarn ngitng hoqt dpng du an tu ngdy 01 thdng 7 nam 2015 (ngdy Luat Ddu tu nam 2014 cd hieu luc thi hanh) tro ve sau do cac nguyen nhdn bat khd khdng quy dinh tqi Khoan 1 Dieu 15 Nghi dinh so 43/2014/ND-CP ngay 15 thdng 5 nam 2014 cua Chinh phu hope quy dinh cua phdp luat ddu tu thi dugc mien tien

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thue dat trong thdi gian tarn ngimg hoqt dpng de khdc phuc hdu qua do nguyen nhdn bat khd khdng gay ra nhu sau:

a) Thdi gian dugc mien tien thue dat la thdi gian tarn ngimg hoqt dpng theo xdc nhdn ciia co quan dang ky ddu tu.

b) So tien thue dat dugc mien dugc xdc dinh bang vdi so tien thue dat phdi npp neu khdng bi ngimg hoqt dpng do nguyen nhdn bat khd khdng tuong ung vdi thdi gian tarn ngimg hoqt dpng.

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c) Can cu ho so de nghi mien tien thue dat, co quan thue phdi hgp vdi co quan dang ky ddu tu, co quan tai chinh, co quan tai nguyen vd mdi trudng va cac co quan lien quan (trong trudng hgp can thiet) thue hien kiem tra, xdc dinh cu the thdi gian tarn ngimg hoqt dpng de ban hanh quyet dinh mien tien thue dat theo thdm quyen quy dinh tqi Khoan 1 Dieu 21 Nghi dinh sd 46/2014/ND-CP. "

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7. Chinh sach thue su dung dat phi ndng nghiep: Khoan 9 Dieu 9, khoan 4 Dieu 10 Luat Thue su dung dat phi nong nghiep so 48/2010/QH12 ve mien thue, cu the:

"Dieu 9. Mien thue r r r

9. Ngudi npp thue gap khd khan do su kien bat khd khdng neu gia tri thiet hqi ve dat va nhd tren dat tren 50% gia tinh thue. "

"Dieu 10. Giam thue Giam 50% sd thue phdi nop cho cac trudng hop sau day: ...4. Ngudi nop thue gap khd khan do su kien bat khd khdng neu gia tri thiet

hqi ve dat vd nhd tren dat tu 20% den 50% gia tinh thue. " 8. Chinh sach thue tai nguyen: Khoan 1 Dieu 9 Luat Thue tai nguyen so

45/2009/QH12 vd mien thud, cu thi: "Dieu 9. Mien, giam thue 1. Ngudi nop thue tdi nguyen gap thien tai, hda hoqn, tai nan bat ngd gay ton

that den tdi nguyen da ke khai, nop thue thi dugc xet mien, giam thue phdi nop cho sd tdi nguyen bi ton that; trudng hgp da nop thue thi dugc hodn tra sd thue da nop hoqc tru vdo sd thue tdi nguyen phdi nop cua ky sau. "

B. Quy dinh anh hudng Covid-19 r y

1. Chi phi dugc tru, khdng dugc tru khi xac dinh thud TNDN: Dieu 4 Thdng tu sd 96/2015/TT-BTC ngay 22/6/2015 ciia Bd Tai chinh sua ddi, bd sung Dieu 6 Thdng tu sd 78/2014/TT-BTC ngay 18/6/2014 ciia Bd Tai chinh vd cac khoan chi phi dugc tru, khdng dugc tru, cu the:

"Dieu 6. Cac khoan chi dugc tru vd khdng dugc tru khi xdc dinh thu nhap chiu thue

1. Trie cac khoan chi khdng dugc trie neu tqi Khoan 2 Dieu nay, doanh nghiep dugc trie moi khoan chi neu dap ung dii cac dieu kien sau:

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a) Khoan chi thue te phat sinh lien quan den hoqt dpng sdn xudt, kinh doanh cua doanh nghiep.

b) Khoan chi cd du hod dan, chung tie hgp phdp theo quy dinh cua phdp luat. c) Khoan chi neu cd hda dan mua hang hda, dich vu tieng Ian cd gia tri tie 20

trieu ddng tra len (gia da bao gdm thue GTGT) khi thanh todn phdi cd chung tie thanh todn khdng dung tien mat.

2. Cac khoan chi khdng dugc trie khi xdc dinh thu nhap chiu thue bao gdm:... 2.6. Chi tien luang, tien cdng, tien thudng cho ngudi lao dpng thudc mot trong

cac trudng hgp sau:

- Trudng hgp doanh nghiep ky hgp ddng lao dpng vdi ngudi lao dpng trong do cd ghi khoan chi ve tien nhd do doanh nghiep tra cho ngudi lao ddng, khoan chi tra nay cd tinh chat tien luang, tien cdng va cd day du hda dan, chung tie theo quy dinh thi dugc tinh vdo chi phi dugc trie khi xdc dinh thu nhap chiu thue thu nhap doanh nghiep.

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2.9. Chi phu cap tdu xe di nghi phep khdng dung theo quy dinh cua Bp Luat Lao ddng.

Chi phu cap cho ngudi lao ddng di cdng tdc, chi phi di lai va tien thue chd d cho ngudi lao ddng di cdng tdc neu cd day du hda don, chung tie dugc tinh vdo chi phi dugc trie khi xdc dinh thu nhap chiu thue Trudng hgp doanh nghiep cd khoan tien di lai, tien d, phu cap cho ngudi lao ddng di cdng tdc vd thue hien dung theo quy che tdi chinh hoac quy che ndi bp ciia doanh nghiep thi dugc tinh vdo chi phi dugc trie khoan chi khoan tien di lai, tien d, tien phu cap.

Trudng hgp doanh nghiep cie ngudi lao ddng di cdng tdc (bao gdm cdng tdc trong nude vd cdng tdc nude ngoai) neu cd phat sinh chi phi tie 20 trieu ddng trd len, chi phi mua ve may bay ma cac khoan chi phi nay dugc thanh todn bang the ngdn hang cua cd nhdn thi dii dieu kien la hinh thue thanh todn khdng dung tien mat vd tinh vdo chi phi dugc trie neu dap ung du cac dieu kien sau:

- Cd hda don, chung tu phu hgp do ngudi cung cap hang hda, dich vu giao r

xudt. - Doanh nghiep cd quyet dinh hoac van ban cie ngudi lao ddng di cdng tdc. - Quy che tdi chinh hoac quy che ndi bp cua doanh nghiep cho phep ngudi lao ddng

dugc phep thanh todn khoan cdng tdc phi, mua ve may bay bang the ngdn hang do cd nhdn la chit the vd khoan chi nay sau do dugc doanh nghiep thanh todn lai cho ngudi lao ddng.

Trudng hgp doanh nghiep cd mua ve may bay qua website thuong mqi dien tie 7 r

cho ngudi lao ddng di cdng tdc de phuc vu hoqt ddng sdn xudt kinh doanh cua doanh nghiep thi chung tu lam can cie de tinh vdo chi phi dugc trie la ve may bay dien tie, the len may bay (boarding pass) vd chung tie thanh todn khdng dung tien mat ciia doanh nghiep cd cd nhdn tham gia hanh trinh van chuyen. Trudng hgp doanh nghiep khdng thu hdi dugc the len may bay ciia ngudi lao ddng thi chieng tie lam can cie de tinh vdo chi phi dugc trie Id ve may bay dien tie, quyet dinh hoac van ban cie ngudi lao ddng di cdng tdc va chieng tie thanh todn khdng dung tien mat cua doanh nghiep cd cd nhdn tham gia hanh trinh van chuyen.

2.30. Cac khoan chi khdng tuong ieng vdi doanh thu tinh thue, trie cac khoan chi sau:

- Khoan chi cd tinh chat phuc Igi chi true tiep cho ngudi lao ddng nhu: chi dam hieu, hy cua ban than vd gia dinh ngudi lao ddng; chi nghi mat, chi hd trg dieu tri; chi hd trg bd sung kien thiec hoc tap tqi co sd ddo tqo; chi hd trg gia dinh ngudi lao ddng bi anh hudng bdi thien tai, dich hoa, tai nan, dm dau; chi khen thudng con cua ngudi lao ddng cd thanh tich tot trong hoc tap; chi hd trg chi phi di lai ngay le, tit cho ngudi lao ddng; chi bao hiem tai nan, bao hiem sue khde, bao hiem tu nguyen khdc cho ngudi lao ddng (trie khoan chi mua bao hiem nhdn tho cho ngudi lao ddng hudng dan tqi diem 2.6, bao hiem huu tri tu nguyen cho ngudi lao ddng hudng dan tqi diem 2.11 Dieu nay) vd nhung khoan chi cd tinh chat phuc Igi khdc. Tdng sd chi cd tinh chat phuc Igi neu tren khdng qua 01 thdng luong binh quan thue te thue hien trong nam tinh thue cua doanh nghiep.

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2. Tai Khoan 2 D i k 2 Thong tu so 111 /2013/TT-BTC ngay 15/8/2013 cua Bo Tai chinh hudng dan thi hanh mot sd dieu cua Luat thue thu nhap ca nhan va hudng dan thi hanh Nghi dinh so 65/2013/ND-CP ngay 27/6/2013 cua Chinh phu ve cac khoan thu nhap chiu thue, cu the:

"Dieu 2. Cde khoan thu nhap chiu thue 2. Thu nhap tie tien luang, tien cdng Thu nhap tie tien luang, tien cdng la thu nhap ngudi lao ddng nhdn dugc tie

ngudi sie dung lao ddng, bao gdm:

d.4) Phdn khoan chi van phdngpham, cdng tdc phi, dien thoai, trangphuc,... cao han muc quy dinh hien hanh ciia Nhd nude. Muc khoan chi khdng tinh vdo thu nhap chiu thue ddi vdi mot sd trudng hgp nhu sau:

d.4.1) Ddi vdi can bd, cdng chuc va ngudi lam viec trong cac ca quan hanh chinh su nghiep, Ddng, dodn the, Hdi, Hiep hdi: muc khoan chi dp dung theo van ban hudng dan cua Bd Tai chinh.

d.4.2) Ddi vdi ngudi lao ddng lam viec trong cac to chuc kinh doanh, cac van phdng dqi dien: muc khoan chi dp dung phu hgp vdi muc xdc dinh thu nhap chiu thue thu nhap doanh nghiep theo cac van ban hudng dan thi hanh Luat thue thu nhap doanh nghiep.

d.4.3) Ddi vdi ngudi lao ddng lam viec trong cac to chuc qudc te, cac van phdng dqi dien cua to chuc nude ngodi: muc khoan chi thue hien theo quy dinh cua To chuc qudc te, van phdng dqi dien cua to chuc nude ngodi.

d. 7) Cac khoan Igi ich khdc. Cac khoan Igi Ich khdc ma ngudi su dung lao ddng chi cho ngudi lao ddng

nhu: chi trong cac ngay nghi, le; thue cac dich vu tu van, thue khai thue cho dich danh mot hoac mot nhdm cd nhdn; chi cho ngudi giup viec gia dinh nhu lai xe, ngudi ndu an, ngudi lam cac cdng viec khdc trong gia dinh theo hgp ddng...

3. Tai Diem a D i k 1 Cdng van sd 7038/VPCP-KTTH ngay 24/8/2020 ciia Van phdng Chinh phu ve chi phi each ly, chi phi dieu tri Covid-19, cu the:

"a) Ve chi phi each ly tap trung - Ddi vdi cac trudng hgp thue hien each ly tqi cac doanh trqi quan ddi, ede

trudng cua quan ddi: Tiep tuc thue hien che do ddi vdi ngudi bi dp dung bien phdp each ly tap trung theo Nghi quyet sd 37/NQ-CP ngay 29/3/2020 cua Chinh phu ve mot sd che do dac thu trong phdng, chdng dich Covid -19. Kinh phi thue hien do ngdn sach nhd nude bao dam va hd trg mot phdn tu ngudn kinh phi do Uy ban Trung uong Mat trdn To qudc Viet Nam tiep nhdn ung hd cho phdng, chdng dich Covid-19.

- Ddi vdi cac trudng hgp nhap cdnh vdo Viet Nam va bi dp dung bien phdp each ly tap trung cd nhu cdu thue hien each ly tqi khdeh sqn, resort, co sd khdc dugc chon lam noi each ly tap trung: Cd nhdn tu chi tra cac chi phi ve an, d, sinh hoqt trong nhung ngdy each ly cho khdeh sqn, resort, co sd khdc theo muc gia do khdeh sqn, resort, co so khdc quy dinh: ddng thdi, phdi chap hanh viec chi dinh xet

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nghiem theo yeu edu chuyen mdn cua co quan y te va tu chi tra chi phi xet nghiem cho co soy te theo muc gia dich vu y te hien hanh "

4. Dieu 2 Nghi dinh so 44/2021/ND-CP ngay 31/3/2021 ve chi phi dugc tru khi xac dinh thu nhap chiu thue TNDN doi vdi cac khoan chi ung ho, tai trg ciia doanh nghiep, to chuc cho cac hoat ddng phdng, chdng dich Covid-19, cu the:

"7. Doanh nghiep dugc tinh vdo chi phi dugc tru khi xdc dinh thu nhap chiu thue TNDN ddi vdi khoan chi ung hd, tdi trg bang tien, hien vat cho cac hoqt ddng phdng chdng dich Covid-19 tqi Viet Nam thdng qua cac don vi nhdn ung hd, tai trg quy dinh tqi khoan 2 dieu nay.

2. Don vi nhdn ung hd, tai trg bao gdm: UBMT To qudc Viet Nam cac cap; co r 9 9

soy te; don vi luc lugng vu trang; don vi, to chuc dugcco quan nhd nude cd thdm quyen giao nhiem vu lam co so each ly tap trung; co so gido due; co quan bao chi; cac Bd, co quan nganh Bd, co quan thudc Chinh Phu; to chuc ddng, dodn thanh nien, cdng dodn cac cap d trung uong vd dia phuong; co quan, don vi chinh quyen cac cap cd chuc ndng huy ddng tai trg; Quy phdng, chdng dich Covid-19 cac cap; cdng thdng tin dien tu nhdn dqo qudc gia; quy tu thien, nhdn dqo va to chuc cd chuc ndng huy ddng tai trg dugc thanh lap, hoqt ddng theo quy dinh ciia phdp luat.

Cac don vi nhdn ung hd, tai trg cd trdch nhiem su dung, phdn phdi dung muc dich cua khoan ung hd, tdi trg cho cac hoqt ddng phdng, chdng dich Covid-19 da tiep nhdn.

3. Hd so xdc nhdn khoan chi ung hd, tai trg gdm cd: Bien ban xdc nhdn ung hd, tai trg theo mdu ban hanh kem Nghi dinh nay hoac van ban, tai lieu (hinh thue gidy hoac dien tu) xdc nhdn khoan chi ung hd, tai trg cd chic ky, ddng ddu cua ngudi dqi dien doanh nghiep la ben ung hp, tdi trg vd dqi dien cua don vi nhdn ung hp, tdi trg; kem hda don, chung tie hgp phdp theo quy dinh cua phdp luat khoan ung hp, tdi trg bang tien hoac hien vqt".

C. Cac chinh sach nam 2021:

1. Nghi dinh sd 52/2021/ND-CP gia han thdi han nop thue gia tri gia tang, thue thu nhap doanh nghiep, thue thu nhap ca nhan va tien thue dat trong nam 2021.

2. Quyet dinh sd 27/2021/QD-TTg ve giam 30% tien thue dat phai nop nam 2021,cuthd:

a. Muc giam tien thue dat Giam 30% tien thue dat phdi nop cua nam 2021 ddi vdi ngudi thue dat thudc

muc 1 neu tren; Khdng giam tren sd tien thue dat con ng cua cac nam trudc nam 2021 va tien cham nop (neu cd).

Muc giam tien thue dat dugc tinh tren sd tien thue dat phai nop cua nam 2021 theo quy djnh cua phap luat. Trudng hgp ngudi thue dat dang dugc giam tien thue dat theo quy dinh thi muc giam 30% tien thue dat dugc tinh tren sd tien thue dat phai nop sau khi da dugc giam theo quy dinh cua phap luat.

b. Hd so giam tien thue dat - Giay de nghi giam tien thue dat nam 2021 theo Mau tai Phu luc ban hanh

kem theo Quyet dinh so 27/2021/QD-TTg. Ngudi thue dat chiu trach nhiem trudc phap luat ve tinh trung thue, chinh xac

cua thdng tin va de nghi giam tien thue dat ciia minh, dam bao dung ddi tugng dugc giam tien thue dat theo quy dinh.

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- Quyet dinh cho thue dat hoac Hgp ddng thue dat cua co quan nha nude co tham quyen (ban sao).

c. Trinh ty, thu tuc giam tien thue dat: - Ngudi thue dat nop 01 bo ho so theo Muc b neu tren bang phirong thue dien

tu hoac phuong thue khac toi co quan thue, Ban Quan ly Khu kinh te, Ban Quan ly Khu cdng nghe cao, co quan khac theo quy dinh cua phap luat.

- Thai han nop ho so: Ke tir ngay 25/9/2021 den het ngay 31/12/2021. Trudng hgp Hd so tu ngay 01/01/2022 thi khdng dugc giam tien thue dat theo Quyet dinh s6 27/2021/QD-TTg.

- Trudng hgp dugc giam theo Quyet dinh sd 27/2021/QD-TTg nhung sau do co quan quan ly nha nude phat hien qua thanh tra, kiem tra viec ngudi thue dat khdng thudc trudng hgp dugc giam tien thue dat theo quy dinh thi ngudi thue dat phai hoan tra ngan sach nha nude sd tien thue dat da dugc giam va tien cham nop tinh tren sd tien dugc giam theo quy dinh cua phap luat ve quan ly thue.

- Trudng hgp ngudi thue dat da nop tien thue dat ciia nam 2021 ma sau khi co quan cd tham quyen xac dinh va quyet dinh giam tien thue dat cd phat sinh thira tien thue dat thi dugc tru sd tien da nop thira vao tien thue dat ciia ky sau hoac nam tiep theo quy dinh ciia phap luat. Trudng hgp khdng con ky phai nop tien thue dat tiep theo thi thue hien bii tru hoac hoan tra sd tien nop thira theo quy dinh.

3. Nghj quyet sd 30/2021/QH15 ngay 28/7/2021 ciia Qudc hdi da de cap, cu the: "...nghien cuu thue hien mien, giam thue cho doanh nghiep chiu anh hudng cua dich COVID-19,...".

"Ngdy 13/8/2021, Chinh phu da cd Td trinh sd 289/TTr-CP trinh Uy ban Thudng vu Qudc hdi ve du thdo Nghi quyet cua Uy ban Thudng vu Qudc hdi ban hanh mot sd gidi phdp ve mien, giam thue nhdm hd tro doanh nghiep, doanh nghiep chiu tdc ddng bdi dich COVID-19 ciia ky tinh thue nam 2021.

Nhung quy dinh nay, ngay sau khi dugc ban hanh Nganh Thue tinh se hudng dan, cung cap thdng tin tdi Quy Doanh nghiep va Ngudi nop thue.

Cue Thue tinh Thai Binh cam ket se hudng dan nhanh nhat mpi vudng mac ciia Ngudi nop thue. Xin vui long lien he vdi Cue Thue tinh Thai Binh qua He thdng dich vu Thue dien tir (http://thuedientu.gdt.gov.vn) tai thu muc "Hdi - dap" hoac qua sd dien thoai co quan thue quan ly true tiep de dugc hd trg kip thdi.

Chi cue Thue tren dia ban phdi hgp Hiep hdi doanh nghiep cac huyen, thanh phd trien khai tuyen truyen, giai quyet mgi vudng mac theo tham quyen. Ddng thdi gui qua thu dien tir tdi Doanh nghiep dugc phan cdng quan ly.

Thdng tin ve chinh sach thue, ve tin bai cung cap thdng tin chinh sach thue dugc gui qua thu dien tir tdi tirng Doanh nghiep va deu dugc dang tai tren Trang thdng tin dien tir Cue Thue tai dia chi http://thaibinh.gdt.gov.vn.

Quy 4/2021, Nganh Thue tinh Thai Binh se td chuc ddi thoai true tuyen vdi Doanh nghiep tren dia ban tinh Thai Binh.

Cue Thue tinh Thai Binh kinh de nghi Hiep hdi doanh nghiep cac huyen, thanh phd phdi hgp tuyen truyen, hudng dan tdi doanh nghiep tren dja ban, ddng thdi thudng xuyen cung Chi cue Thue trao ddi, giai quyet vudng mac cua doanh

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nghiep. Nganh Thue tinh Thai Binh tin tudnj sach thue cua Doanh nghiep va Cong ddng Ngi

Cue Thue tinh Thai Binh tran trong de ng tin va truyen thong tinh phdi hop tuyen truyen.

Tran trong cung cap./.Jj>%

Noinhan: - Nhu tren; - UBND tinh (Ak bao cao); - Van phong tinh uy (de bao cao); - Ban Tuyen giao tinh uy (de phoi hop); - Hiep hoi doanh nghiep cac huyen, thanh pho (de phoi hop); - So Thong tin va Truyen thong tinh; - Lanh dao Cue Thue; - Cac phong, Chi cue Thue; - Liru: V T , Web, T T H T N N T . ^ /

su phoi hop trong thue hien chinh di nop thue.

i Ban Tuyen giao tinh uy; Sd Thdng