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    2924-2011 TCT-PC Uu Dai Thue TNDN Do Niem Yet Lan Dau

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    This document from the General Department of Taxation provides guidance to tax departments on applying a 50% reduction in corporate income tax for companies that listed shares on the stock market between 2004-2006. Specifically: 1) Companies in the eligible period can claim a 50% reduction in corporate income tax for 2 years after listing. 2) If a company has used up its tax exemption period but is still in the reduction period, it can claim the 50% reduction for the listing plus 2 additional years. 3) The 50% reduction must be applied consecutively and companies can make adjustments to past returns to apply the reduction retroactively.

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    2924-2011 TCT-PC Uu Dai Thue TNDN Do Niem Yet Lan Dau

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    This document from the General Department of Taxation provides guidance to tax departments on applying a 50% reduction in corporate income tax for companies that listed shares on the stock market between 2004-2006. Specifically: 1) Companies in the eligible period can claim a 50% reduction in corporate income tax for 2 years after listing. 2) If a company has used up its tax exemption period but is still in the reduction period, it can claim the 50% reduction for the listing plus 2 additional years. 3) The 50% reduction must be applied consecutively and companies can make adjustments to past returns to apply the reduction retroactively.

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    This document from the General Department of Taxation provides guidance to tax departments on applying a 50% reduction in corporate income tax for companies that listed shares on the stock market between 2004-2006. Specifically: 1) Companies in the eligible period can claim a 50% reduction in corporate income tax for 2 years after listing. 2) If a company has used up its tax exemption period but is still in the reduction period, it can claim the 50% reduction for the listing plus 2 additional years. 3) The 50% reduction must be applied consecutively and companies can make adjustments to past returns to apply the reduction retroactively.

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    17 views2 pages

    2924-2011 TCT-PC Uu Dai Thue TNDN Do Niem Yet Lan Dau

    Uploaded by

    nguyễn công thành
    This document from the General Department of Taxation provides guidance to tax departments on applying a 50% reduction in corporate income tax for companies that listed shares on the stock market between 2004-2006. Specifically: 1) Companies in the eligible period can claim a 50% reduction in corporate income tax for 2 years after listing. 2) If a company has used up its tax exemption period but is still in the reduction period, it can claim the 50% reduction for the listing plus 2 additional years. 3) The 50% reduction must be applied consecutively and companies can make adjustments to past returns to apply the reduction retroactively.

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    80 TAl CHfNH TONG CVC THU~.

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    V/v uu diil thue TNDN do ni~m'Y t .. chlrng khm\n IAn dAu giai doH)~, Ngay: 2.21. ~r.,. 1.011 nam 2004c2006, Klc: 1f):-fiV
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    oi ngay AB thang8 nam 2011


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    Kinh glii: C\lC Thu@cat tinll, thimh pho tn,rc thu9C Trung uang,
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    Thai gian vUa qua, T6ng C\lCThtiS nh~ duqc nhi~u y ki@nvuang m~c cuacac C\lC Thu@d~ nghj huang dful v~ vi~c Uti dai thu@TNDN d6i vai doanh nghi~p niem ySt chUng khoan I.in d~u giai dO{l!ltunam 2004-2006. Sau khi bao cao va duqcB9 Tai chinh dangy, T6ng C\lCThu@huang d~n nhu sau: - Can cu vao k@tlu~ cua Thu tuang Cpinh phu t~i Thong bao s6 318/TBVPCP ngay 13/11/2008 cua Van phOng;Chinh pM: "'Ihu tuang Chinh phu ch~p thu~ vai bi~n phap rr:a B(> Tai chir:h dli th\Ic hi~n gh'lm 50% thu@ thu nh?l? doanh nghi~p doi vai to chuc niem yet chUng khoan trong thai gian 02 nam, ke tu khi co chUng khoan duqc niem y@tl~n d~u trenthi truerng chUng khoan trong giai dO{l!lcac nam 2004-2006". - d.l1 cu huang dful ~i c6ng van s6 i1924 TCICST ngay 20/10/2004 va c6ng van s6 10997/BTC-CST ngay 08/9/2006 cua B(>Tai chinh v~ vi~c Uti dai thu@ TNDN d6ivrn t6 chlic niem y@tchUng khoan. doanI:1;~ngfir~lt'J:l.Lem y@tchUng khoan IAn dAu trong giai dO{l!ltu nam 2004-2006, k~(~~.';Ii~e;b.1'~iUJ\r@t chUng khmin d@n ~am 2008 (n~m tai chinh) doanh nghi~pt4~~ t~9ng~'t~g~gian huang Uti dai mien, giam thue TNDN the~ quy dinh cua Ll.i?(nIueWJ)Ni doanh nghi~p dli ke khai huang Uti dlii giam thue TNDN do co\'chung.kh,8~.piem y~t Ilk dAu theo huang d~n t~i cong van s6 ,," 11924 TC/CST,cgngyan j6"l 0997/BTC-CST cua B9 Tai chinh neu tren theo cac truerng hqp sau: Doalilingru~p het thm gian mien, giam thue TNDN theo quy ainh cua Lu?t Thu@TNDN, doanh nghi~p mrn ke khai giam 50% thu@TNDN do niem y@tchUng khoan; Doanh nghi~p h@tthm gian mi~n thu@TNDN, dang trong thm '" ,gian,giam_thuLThTI:n'Ltheo_quy_dinh_c,ua_Ll.l?J.Thll~,llIDN,.!loanlLnghi~p_alike, khai a6ng thai giam 50% thu~ TNDN do niem y@tchUng khoan va qui a6i thanh nam mi~n thu@TNDN thi doanh nghi~p auqc huang au 02 nam giam 50% thu~ TNDN do niem y@tchUng khoan Ilk d~u.
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    Truerng hqp nam tai chinh 2008 Ia nam dAu tien doanh nghi~p ali ke khai Uti dlii giam 50% thu@TNDN do niem y@tchUng khoan l~n d~u thi doanh nghi~p tiSp t\lC duqc huang Uti dai giam 50% thu@TNDN m9t nam con I~i vao nam 2009. Thai gian Uti dlii ~iam 50% thu@TNDN do niem y@tchUng khoan Ilk a~u th\Ic hi~n theo nguyen tile tinh lien !\lc.

    Cac truOng hqp ill nam 2008 tra vS truac, doanh nghi~p da ke khai Uti dai giam 50% thuSTNDN 'do niemySt chUng khoan theo cac truOng hqp neu tren rna CI,lCThuS eta thanh tra, ki@IIl xac dinh doanh nghi~p khong duqc huang Uti dffi giam 50% thuS TNDNdo'hielll ySt chUng khoan va thl,l'Chi~n truy thu thuS d6i vai cac truOng hqp nay thi nay yeu c~u C\lC ThuS diSu chinh l~i, ch&p nh~n theo nam doanh nghi~p tv ke khai huang uu dai giam thuS TNDN do co chUng khoan niem .y@tl~d~u d@dam bao nguyent~c xu ly th6ng nh&t. . .

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    TruOng hqp cac doanh nghi~p niem YSt chUng khoan l~ d~u giai do~ ill nam 2004-2006, k@ill nam d~u tien niem ySt chUng khoan dSn h@tnam 2008 doanh nghi~p O~g trong thOi gian ,huffi,1guudill'Jni~n, giarrithu~ ~N theo quy dinh ~i Lu~t Thue TNDN,l}hun~ neuden naI]12008 'dp<U1hnghi~pvan chua k~kI;ai ~uang uu dill giam 50% so thue TNDN pMi nQp do Co chUng khoan niem yet Ian dau thi ill nam 2009 theo quydinh" cua Lu~t ThuS TNDNsua 06i co hi~u h,rcill 01/0112009, doanh nghi~p se kh,6nl;\ d}"qR)mang Uti da(giam 50%s6 thuS TNDN phai nQp do co chUng khoan niem yetlan dau giai do~ ill n~m 2004-2006. T6ng CI,lC T}1uSdS nght CI,lC ;n1U~hU<;>ngftn va 1?@m cac d6anh nghi~p d tra thl,l'Chi~n niem yet chUngkhoanliindau giai do~ ill nam 2004~2006thuQc doi mqng duqc giam 50% thuS TNDN theo dUng kStlu~ cuaThu mang Chinh phil t~i Thong bao s6 318/TB- VPCP va huang dful ~i cong van nay. TruOnghqp COwang m~c dS nght CI,lC ThuS bao cao vS T6ng CI,lC ThuS d@cOl1uangdful kip thOi.!:'Y'

    Sao \roi; _~Wfhu


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