{"id":22940,"date":"2022-02-08T08:27:55","date_gmt":"2022-02-08T01:27:55","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=22940"},"modified":"2022-02-08T08:27:55","modified_gmt":"2022-02-08T01:27:55","slug":"phu-luc-pl114-2020-nd-cp-giam-thue-tndn-theo-nghi-quyet-116-2020-qh14-ngay-19-06-2020","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/phu-luc-pl114-2020-nd-cp-giam-thue-tndn-theo-nghi-quyet-116-2020-qh14-ngay-19-06-2020\/","title":{"rendered":"Ph\u1ee5 l\u1ee5c PL114\/2020\/N\u0110-CP &#8211; Gi\u1ea3m thu\u1ebf TNDN theo ngh\u1ecb quy\u1ebft 116\/2020\/QH14 ng\u00e0y 19\/06\/2020"},"content":{"rendered":"<h6>1. N\u1ed9i dung<\/h6>\n<p>K\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2020, c\u00e1c Doanh nghi\u1ec7p c\u00f3 Doanh thu t\u1eeb 200 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNDN <em>(quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-114-2020-ND-CP-huong-dan-Nghi-quyet-116-2020-QH14-giam-thue-thu-nhap-doanh-nghiep-447228.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP<\/a>).<\/em><\/p>\n<p>Khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2020, c\u00e1c Doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf c\u1ea7n l\u1eadp b\u1ed5 sung ph\u1ee5 l\u1ee5c <strong>PL114\/2020\/N\u0110-CP\u00a0<\/strong>khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/p>\n<h6>2. H\u01b0\u1edbng d\u1eabn<\/h6>\n<ul style=\"list-style-type: circle;\">\n<li>Tr\u00ean form ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf TNDN, t\u00edch ch\u1ecdn th\u00eam ph\u1ee5 l\u1ee5c <strong>PL114\/2020\/N\u0110-CP<\/strong><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17590\" src=\"\/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_01.png&quot;\" alt=\"\" width=\"659\" height=\"567\" srcset=\"\/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_01.png 659w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_01-50x43.png 50w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_01-60x52.png 60w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_01-100x86.png 100w\" sizes=\"auto, (max-width: 659px) 100vw, 659px\" \/><\/p>\n<ul>\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u l\u00ean ph\u1ee5 l\u1ee5c v\u00e0 t\u1edd khai.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17591\" src=\"\/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02.png&quot;\" alt=\"\" width=\"911\" height=\"564\" srcset=\"\/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02.png 911w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02-700x433.png 700w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02-800x495.png 800w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02-768x475.png 768w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02-50x31.png 50w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02-60x37.png 60w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02-100x62.png 100w\" sizes=\"auto, (max-width: 911px) 100vw, 911px\" \/><\/p>\n<ul>\n<li><em>Tr\u01b0\u1eddng h\u1ee3p trong n\u0103m, \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh thu\u1ebf TNDN ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng B\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c th\u00ec t\u1ef1 nh\u1eadp tay s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng n\u00e0y v\u00e0o ch\u1ec9 ti\u00eau s\u1ed1 [12] v\u00e0 [13]<\/em><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17592\" src=\"\/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03.png&quot;\" alt=\"\" width=\"911\" height=\"564\" srcset=\"\/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03.png 911w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03-700x433.png 700w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03-800x495.png 800w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03-768x475.png 768w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03-50x31.png 50w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03-60x37.png 60w, \/2022\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03-100x62.png 100w\" sizes=\"auto, (max-width: 911px) 100vw, 911px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. N\u1ed9i dung K\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2020, c\u00e1c Doanh nghi\u1ec7p c\u00f3 Doanh thu t\u1eeb 200 t\u1ef7 \u0111\u1ed3ng tr\u1edf xu\u1ed1ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf TNDN (quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 114\/2020\/N\u0110-CP). Khi l\u1eadp t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN n\u0103m 2020, c\u00e1c Doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf&#8230;<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2593],"ht-kb-tag":[],"class_list":["post-22940","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/22940","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=22940"}],"version-history":[{"count":1,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/22940\/revisions"}],"predecessor-version":[{"id":22941,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/22940\/revisions\/22941"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=22940"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=22940"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=22940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}