Them nhieu uu dai ve thue cho DN phan mem

Thứ tư, 29 Tháng mười hai 2004, 10:45 GMT+7

Thong tu 123 huong dan ve thue doi voi DN phan mem do Bo Tai chinh vua ban hanh uu dai hau het cac loai thue voi DN san xuat va kinh doanh phan mem tai Viet Nam.


Them nhieu uu dai ve thue cho DN phan mem

Lao dong phan mem co thu nhap tu 9 trieu dong/thang tro nen moi phai nop thue. (Anh: Nguyen Vu).

Theo do, cac DN phan mem moi thanh lap duoc huong thue suat thue thu nhap doanh nghiep (TNDN) 10% trong 15 nam;duoc mien thue TNDN 4 nam, ke tu khi co thu nhap chiu thue va duoc giam 50% so thue phai nop trong 9 nam tiep theo.

DN phan mem da duoc cap Giay phep dau tu hoac Giay chung nhan uu dai dau tu thi tiep tuc duoc huong uu dai ve thue TNDN da ghi trong Giay phep hoac Giay chung nhan uu dai dau tu. Neu muc uu dai ve thue TNDN (bao gom ca thue suat uu dai va thoi gian mien thue, giam thue) thap hon muc uu dai theo huong dan thi DN duoc chon huong uu dai theo mot trong hai cach.

Cac san pham phan mem va dich vu phan mem tieu dung tai Viet Nam cung nhu xuat khau deu khong phai chiu thue GTGT.

Bo Tai chinh cung mien thue nhap khau va thue GTGT doi voi nguyen vat lieu nhap khau phuc vu truc tiep cho san xuat san pham phan mem ma trong nuoc chua san xuat duoc. San pham phan mem cung duoc mien thue xuat khau.

Ngoai ra, lao dong chuyen nghiep la nguoi Viet Nam truc tiep tham gia cac hoat dong san xuat va dich vu phan mem cung duoc ap dung muc khoi diem chiu thue va muc luy tien nhu quy dinh doi voi nguoi nuoc ngoai (thu nhap tu 8 trieu dong/thang tro len moi phai nop thue).


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