{"id":22940,"date":"2022-02-08T08:27:55","date_gmt":"2022-02-08T01:27:55","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=22940"},"modified":"2025-10-30T16:14:16","modified_gmt":"2025-10-30T09:14:16","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\/2026\/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":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0Gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh l\u1eadp ph\u1ee5 l\u1ee5c PL114\/2020\/N\u0110-CP tr\u00ean ph\u1ea7n m\u1ec1m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, \u0111\u1ea3m b\u1ea3o t\u1ed5ng h\u1ee3p \u0111\u00fang s\u1ed1 li\u1ec7u gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh v\u00e0 c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n thu\u1ebf ph\u00e1t sinh \u0111\u1eb7c bi\u1ec7t.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1ch ch\u1ecdn k\u1ef3 t\u00ednh thu\u1ebf v\u00e0 t\u00edch ch\u1ecdn ph\u1ee5 l\u1ee5c PL114\/2020\/N\u0110-CP<\/li>\n<li>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<li>L\u01b0u \u00fd nh\u1eadp tay s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c v\u00e0o ch\u1ec9 ti\u00eau [12], [13] n\u1ebfu ph\u00e1t sinh<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n<\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u1edbc 1: 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><\/p>\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=\"\/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_01.png 659w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_01-50x43.png 50w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_01-60x52.png 60w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_01-100x86.png 100w\" sizes=\"auto, (max-width: 659px) 100vw, 659px\" \/><\/p>\n<p>B\u01b0\u1edbc 2: 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.<\/p>\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=\"\/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02.png 911w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02-700x433.png 700w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02-800x495.png 800w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02-768x475.png 768w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02-50x31.png 50w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02-60x37.png 60w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_02-100x62.png 100w\" sizes=\"auto, (max-width: 911px) 100vw, 911px\" \/><\/p>\n<p><em>B\u01b0\u1edbc 3: N\u1ebfu 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], n\u1ebfu kh\u00f4ng c\u00f3 th\u00ec b\u1ecf qua b\u01b0\u1edbc n\u00e0y<\/em><\/p>\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=\"\/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03.png 911w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03-700x433.png 700w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03-800x495.png 800w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03-768x475.png 768w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03-50x31.png 50w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03-60x37.png 60w, \/2026\/wp-content\/uploads\/2021\/01\/R4_phuluctokhai_03-100x62.png 100w\" sizes=\"auto, (max-width: 911px) 100vw, 911px\" \/><\/p>\n<\/div><\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"","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\/2026\/wp-json\/wp\/v2\/ht-kb\/22940","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=22940"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/22940\/revisions"}],"predecessor-version":[{"id":49037,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/22940\/revisions\/49037"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=22940"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=22940"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=22940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}