ceNG noa xA Her cHU xcnie \rrET NA\r DQc l{p - TrI - H4nh phric BO TAI CHINH TONG CUC THUE 56: dJP /TCT-CS Hd N\i, ngdyJlthdng \2ttdnt 2016 V/v: Chinh sAch thu6 d5i : vor ffra lnau nu'oc tlgoal Kinh gui: CUc Thu0 tinh Thanh H6a Trri lo'i.c6ng r'6n sO ZOISICT-KT3 ngly i 711212015 cua CUc Thut5 tinh Thanh H6a r'0 chinh s6ch thu6 d6i v6i nhd thAu nu6c ngoiri, T6ng cpc Thu0 c6 kien nhu sau: j Tai di6m 2c vd2d, Ei0u LuAt thu6 TNDN sO \+IZOO8/QH12 quy dinh v0 neuoi nop tliu0 TNDN bao gorn: "c) Doanh nghiQp naoc ngodi c6 co so thadttg tru tqi ViQt lr{ant nQp thua dai voi thu nhqp chiu thu€ phdt sinh tqi Vi€t l,{am ntd khoan thu nhQp ndy khong liAn quan d€n hoqt d)ng cua co so thwdng tril; d).Doanh nghiQp naoc ngod.i kh6ng c6 co so thadhg tril tqi Vi€t Nant nQp thu€ d6i voi thu nhQp chiu thue phdt sinh tqi Viet Nenl" Tai Kho6n DiAu Nghi dinh s5 12412008ND-CP ngdy 1111212008 cua Chinh Phu v€ thu6 TNON quy dinh: "3 Thu nhqp chiu thu€ phdt sinh tqi ViQt Nam c*a cac doanh nghiQp ,{' quy dinh tai di6m c, d khodn Di€u Luqt Thu€ thu nhqp doanh nghiQp ld thu nhQp nhQn, duq( cd nguin,gtic tit W€t Nant t* hoat dlng cung img dich vt1, cho vay r6n, tiin bdn quyin cho t6 chac, cd nhdn ViQt Nam hodc cho t6 chac, cd nhan nLroc ngodi dang kinh doanh tqi ViCt Nanl, kh6ng phw thuoc vdo dia diAm ti€n hdnh kinh doanh Thu nhQp chiu thuA quy dinh tai khoan ndy kh6ng bao g6nt thu nhQp tir dich vw tlt1rc hiQn ngodi ldnh th6 ViQt Nam nha: saa chira phaong ti€n vdn tdi, r.1, , ntdy ntoc, thi€t bi o naoc ngodi; qudng cdo, ti€p thi, xric fiAn ddu ta vd xuc ti€n thacmg ntai o naoc ngodi; m6i gioi bdn hdng hod o naoc ngodi; ddo tgo o naoc ngodi; chia croc dtch vq bm,t chfnh, vidn th6ng qu6c i cho phia naoc ngoai BO Tdi chfnh hadng ddn cu the ve thu nhqp chiu thud quy dlnh tqi khodn ndy" Tai khoAn 1, di6u Th6ng tu sd 60I20I2ITT-BTC ngiry I2l4l20I2 vit tpi kho6n 1, Di€u Thdng tu s6 LC31}}I ITT-BTC ngity 61812014 cta B0 Tdi chinh vd thu6 nhd thAu quy dinh dOi tuqng 6p dung: T6 ch.ac naoc ngodi kinh doanh c6 co so thadng tril tqi Vi€t I'{ant hofrc,kh6ng c6 co so thadng tru tqi Vi€t l{ant; cd nhdn nadc ngodi kinh doanh h aOi tur.tng ca tru tqi Vi€t Nam hodc kh)ng td d1i tuqng ca turt Qi Vi€t I{ant (sau ddy gpi chung td l{hd thdu naoc ngodi, I'{hd thdu phq naoc ngodi) kinh doanh tqi Vi€t Nam hodc co thu nhqp phdt sinh tqi Vi€t I{ant ftAn co so hqp , .; 1' -; dong, thoa tltuQn, hodc cant k€t gitra Nhd thdu nactc ttgodi voi t6 ch*c, ca " nhan Viil Arant hoac gii.ra \:hd thau n.a6'c ngodi vdi lr{hd thdu pha nLro'c ngoai d€ thvc lciQn ntot phin cong ti€c cua Hqp ding nhd thdu" Tai di6m b) khoAn Di0u 13 Th6ng tu sd 60I20I21TT-BTC ngdy tpi tiet b2), b3) khoan Di€u 13 Th6ng tu s6 103120I41TT-BTC ngity 61812014 hucmg d{n viQc x6c dinh doanh thu tinh thuti TNOX eOi vOi m$t s6 truong hqp U th€ nhu sau: 121412012 vd "b.2) Trtrd'ng Ircp_Arhd thdu nadc ngodi ty hqp d6ng voi I'{hd thdu plru ViQt Nant IrcQc AUta tltau plru naoc ngodi thqrc hiQn.nQp tlru€ theo phtrong phdp kA khai hodc I'hd tlfiu phq naoc ngodi nQp thu€ theo pltaong pltdp hon hqp d€ _giao bo't ntQt phan gia tri c1ng viQc ltofic hqng ntuc dao.'c Q(f dinh tqi Hqp ddng nhd.thdu l