CHUONG 5-TNDN - Vi n K ton - Qu n tr Doanh nghi p Thu Thu...

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Unformatted text preview: Vi n K ton - Qu n tr Doanh nghi p Thu Thu nh p doanh nghi p Ch ng 5 LU T THU THU NH P DOANH NGHI P Cn c Lu t thu thu nh p doanh nghi p s 14/2008/QH12 ngy 3 thng 6 nm 2008; Cn c Lu t qu n l thu s 78/2006/QH11 ngy 29 thng 11 nm 2006; Cn c Ngh nh s 124/2008/N-CP ngy 11 thng 12 nm 2008 c a Chnh ph quy nh chi ti t thi hnh m t s i u c a Lu t thu thu nh p doanh nghi p; Cn c Ngh nh s 118/2003/N-CP ngy 27/11/2008 c a Chnh ph quy nh ch c nng, nhi m v , quy n h n v c c u t ch c c a B Ti chnh, Ph n A PH M VI P D NG THU THU NH P DOANH NGHI P I- NG I N P THU TNDN 1. Ng i n p thu thu nh p doanh nghi p l t ch c ho t ng s n xu t, kinh doanh hng ho, d ch v c thu nh p ch u thu (sau y g i l doanh nghi p), bao g m: 1.1. Doanh nghi p c thnh l p v ho t ng theo quy nh c a Lu t doanh nghi p, Lut doanh nghip Nha n c, Lu t u t n c ngoi t i Vi t Nam, Lu t u t , Lu t cc t ch c tn d ng, Lu t kinh doanh b o hi m, Lu t ch ng khon, Lu t d u kh, Lu t th ng m i v cc vn b n php lu t khc d i cc hnh th c: Cng ty c ph n; Cng ty trch nhi m h u h n; Cng ty h p danh; Doanh nghi p t nhn; Doanh nghip Nha n c; Vn phng Lu t s , Vn phng cng ch ng t ; Cc bn trong h p ng h p tc kinh doanh; Cc bn trong h p ng phn chia s n ph m d u kh, x nghi p lin doanh d u kh, Cng ty i u hnh chung. 1.2. Cc n v s nghi p cng l p, ngoi cng l p c s n xu t kinh doanh hng ho, d ch v c thu nh p trong tt ca cc lnh v c; 1.3. Cc t ch c c thnh l p v ho t ng theo Lu t h p tc x; 1.4. Doanh nghi p c thnh l p theo quy nh c a php lu t n c ngoi (sau y g i l doanh nghi p n c ngoi) c c s th ng tr t i Vi t Nam. C s th ng tr c a doanh nghi p n c ngoi l c s s n xu t, kinh doanh m thng qua c s ny, doanh nghi p n c ngoi ti n hnh m t ph n ho c ton b ho t ng s n xu t, kinh doanh t i Vi t Nam mang l i thu nh p, bao g m: - Chi nhnh, vn phng i u hnh, nh my, cng x ng, ph ng ti n v n t i,...
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This note was uploaded on 03/18/2012 for the course FIN 2009 taught by Professor Mr.mark during the Spring '12 term at Hanoi University of Technology.

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CHUONG 5-TNDN - Vi n K ton - Qu n tr Doanh nghi p Thu Thu...

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