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QUYẾT ĐỊNH
CỦA TỔNG THANH TRA CHÍNH PHỦ SỐ 2016/2007/QĐ-TTCP NGÀY 26 THÁNG 9 NĂM 2007 BAN HÀNH QUY CHẾ PHÁT NGÔN VÀ CUNG CẤP THÔNG TIN CHO BÁO CHÍ CỦA THANH TRA CHÍNH PHỦ
TỔNG THANH TRA
Căn cứ Luật thanh tra năm 2004;
Căn cứ Luật khiếu nại, tố cáo năm 1998; Luật sửa đổi, bổ sung một số điều của Luật khiếu nại, tố cáo năm 2004, 2005;
Căn cứ Luật phòng, chống tham nhũng năm 2005;
Căn cứ Luật báo chí ngày 28 tháng 12 năm 1989; Luật sửa đổi, bổ sung một số điều của Luật báo chí ngày 12 tháng 6 năm 1999;
Căn cứ Nghị định 51/2002/NĐ-CP ngày 26 tháng 4 năm 2002 của Chính phủ quy định chi tiết thi hành Luật báo chí; Luật sửa đổi, bổ sung một số điều của Luật báo chí;
Căn cứ vào Quy chế về phát ngôn và cung cấp thông tin cho báo chí ban hành theo Quyết định số 77/2007/QĐ-TTg của Thủ tướng Chính phủ ngày 28/5/2007.
Xét đề nghị của Chánh văn phòng Thanh tra Chính phủ,
QUYẾT ĐỊNH:
Điều 1. Ban hành kèm theo Quyết định này “Quy chế phát ngôn và cung cấp thông tin cho báo chí của Thanh tra Chính phủ”.
Điều 2. Quyết định này có hiệu lực thi hành sau 15 ngày, kể từ ngày đăng Công báo.
Điều 3. Vụ trưởng, Thủ trưởng các đơn vị thuộc Thanh tra Chính phủ chịu trách nhiệm thi hành Quyết định này.
TỔNG THANH TRA
Trần Văn Truyền
QUY CHẾ
Phát ngôn và cung cấp thông tin cho báo chí của Thanh tra Chính phủ
(Ban hành kèm theo Quyết định số 2016/2007/QĐ-TTCP ngày 26 tháng 9 năm 2007 của Tổng thanh tra)
CHƯƠNG I NHỮNG QUY ĐỊNH CHUNG
Điều 1. Phạm vi phát ngôn và cung cấp thông tin
Quy chế này quy định về chế độ phát ngôn và cung cấp thông tin cho báo chí của Thanh tra Chính phủ theo các quy định của pháp luật về báo chí và pháp luật hiện hành.
Điều 2. Người phát ngôn và cung cấp thông tin cho báo chí của Thanh tra Chính phủ
1. Tổng Thanh tra có trách nhiệm phát ngôn, cung cấp thông tin cho báo chí hoặc cử người phát ngôn, cung cấp thông tin cho báo chí (sau đây gọi tắt là Người phát ngôn).
2. Chánh Văn phòng Chính phủ là Người phát ngôn, cung cấp thông tin chính thức của Tổng Thanh tra.
3. Trong trường hợp cần thiết, Tổng thanh tra ủy quyền cho người khác, thay mặt Tổng thanh tra phát ngôn và cung cấp tông tin cho báo chí.
4. Tiêu chuẩn Người phát ngôn thực hiện theo quy định tại Khoản 3, Điều 2, Quy chế phát ngôn và cung cấp thông tin cho báo chí ban hành kèm theo Quyết định số 77/2007/QĐ-TTg ngày 28 tháng 5 năm 2007 của Thủ tướng Chính phủ.
5. Chỉ Người phát ngôn của Thanh tra Chính phủ được nhân danh cơ quan Thanh tra Chính phủ trong việc phát ngôn và cung cấp thông tin cho báo chí.
6. Những thông tin do Người phát ngôn của Thanh tra Chính phủ cung cấp được coi là thông tin chính thức của Thanh tra Chính phủ.
7. Cán bộ, công chức cơ quan thanh tra Chính phủ không được giao nhiệm vụ phát ngôn, cung cấp thông tin cho báo chí thì không được nhân danh Thanh tra Chính phủ để phát ngôn, cung cấp thông tin cho báo chí.
8. Trường hợp cán bộ, công chức được báo chí đề nghị trả lời phỏng vấn thì người được đề nghị phỏng vấn phải báo cáo, xin phép Tổng thanh tra (bằng văn bản) ghi rõ nội dung phỏng vấn và chỉ được trả lời phỏng vấn sau khi được Tổng thanh tra đồng ý.
CHƯƠNG II. PHÁT NGÔN VÀ CUNG CẤP THÔNG TIN
Điều 3. Phát ngôn và cung cấp thông tin định kỳ
1. Định kỳ 1 tháng 01 lần, Thanh tra Chính phủ tổ chức cung cấp cho báo chí thông tin về hoạt động thanh tra của Thanh tra Chính phủ.
2. Việc cung cấp thông tin định kỳ được thực hiện bằng các hình thức Họp báo và đăng tải trên trang thông tin điện tử (Website) của Thanh tra Chính phủ “địa chỉ: http://thanhtra.gov.vn”.
Điều 4. Họp báo và trả lời phỏng vấn
1. Thanh tra Chính phủ tổ chức họp báo định kỳ vào sáng thứ năm, tuần cuối cùng của tháng.
2. Trong buổi họp báo, Người phát ngôn của Thanh tra Chính phủ cung cấp cho báo chí những thông tin sau:
a. Về những hoạt động chủ yếu của Lãnh đạo Thanh tra Chính phủ;
b. Về tình hình, kết quả hoạt động của Thanh tra Chính phủ và của ngành Thanh tra (hàng tháng, 3 tháng, 6 tháng, 9 tháng hoặc cả năm), bao gồm:
- Công tác xây dựng các văn bản quy phạm pháp luật, tuyên truyền phổ biến, giáo dục pháp luật về thanh tra, giải quyết khiếu nại, tố cáo và phòng, chống tham nhũng;
- Công tác tiếp dân, giải quyết khiếu nại, tố cáo;
- Hoạt động thanh tra; kết quả thực hiện các kết luận, kiến nghị thanh tra của đối tượng thanh tra và các cơ quan liên quan;
- Kết quả tổng hợp báo cáo về công tác phòng, chống tham nhũng theo quy định của pháp luật về phòng chống tham nhũng;
- Một số nội dung khác khi Thanh tra Chính phủ thấy cần thiết.
3. Trong buổi họp báo, Nguời phát ngôn của Thanh tra Chính phủ có trách nhiệm trả lời các câu hỏi, phỏng vấn của báo chí. Trường hợp Người phát ngôn thấy nội dung câu hỏi, phỏng vấn vượt quá thẩm quyền trả lời hoặc chưa rõ, cần phải tham khảo thêm thì được phép không trả lời trực tiếp tại buổi họp báo mà sẽ trả lời sau vào thời gian thích hợp.
4. Nội dung thông tin cung cấp tại buổi họp báo được đăng tải đầy đủ trên trang thông tin điện tử của Thanh tra Chính phủ.
Điều 5. Phát ngôn, cung cấp thông tin trong trường hợp đột xuất
1. Trong thời gian giữa hai kỳ họp báo, khi thấy có những thông tin cần thiết được đăng tải trên báo chí, Thanh tra Chính phủ sẽ tổ chức họp báo đột xuất hoặc gửi văn bản, cung cấp thông tin cho báo chí.
2. Trong trường hợp xảy ra những vụ việc cần có ngay ý kiến ban đầu của Thanh tra Chính phủ, Người phát ngôn của Thanh tra Chính phủ có trách nhiệm chủ động phát ngôn, cung cấp thông tin kịp thời, chính xác về các sự kiện, vấn đề liên quan đến vụ việc cho báo chí, chậm nhất là 02 ngày, kể từ khi xảy ra vụ việc.
3. Khi cơ quan báo chí hoặc cơ quan quản lý Nhà nước về báo chí có yêu cầu Thanh tra Chính phủ phát ngôn, cung cấp thông tin về các sự kiện, vấn đề có liên quan đến cơ quan Thanh tra Chính phủ hoặc thuộc lĩnh vực quản lý của cơ quan Thanh tra Chính phủ.
Điều 6. Các trường hợp Người phát ngôn từ chối, không phát ngôn và cung cấp thông tin cho báo chí
1. Những vấn đề thuộc danh mục bí mật Nhà nước, bí mật của ngành Thanh tra và những vấn đề có liên quan đến an ninh quốc gia.
2. Các kết luận thanh tra, kết luận xem xét đơn tố cáo theo chỉ đạo của Thủ tướng Chính phủ khi chưa có ý kiến chỉ đạo xử lý của Thủ tướng Chính phủ.
3. Những thông tin, tài liệu không thuộc thẩm quyền và chức năng của Thanh tra Chính phủ.
4. Những trường hợp khác theo quy định của pháp luật.
Điều 7. Chuẩn bị nội dung và tổ chức cung cấp thông tin
1. Chánh Văn phòng, Người phát ngôn chủ trì, phối hợp với Vụ trưởng, thủ trưởng các đơn vị thuộc Thanh tra Chính phủ chuẩn bị nội dung họp báo, nội dung trả lời những vấn đề báo chí yêu cầu và các nội dung khác theo chỉ đạo của Tổng Thanh tra;
2. Các Vụ, đơn vị có trách nhiệm cung cấp đầy đủ, chính xác các nội dung thông tin phục vụ họp báo và cung cấp thông tin theo đề nghị của Chánh Văn phòng, Người phát ngôn.
3. Nội dung phát ngôn, cung cấp thông tin cho báo chí phải trình Tổng Thanh tra duyệt trước khi công bố.
Điều 8. Thẩm quyền, trách nhiệm và nghĩa vụ của Người phát ngôn
1. Có quyền yêu cầu các vụ, đơn vị trong cơ quan thanh tra Chính phủ cung cấp thông tin, tiếp nhận thông tin, tập hợp thông tin và tổ chức cung cấp thông tin định kỳ, đột xuất theo Quy định tại các Điều 3 và 5 Quy chế này.
2. Có quyền từ chối, không phát ngôn, không cung cấp thông tin về những vấn đề bí mật thuộc nguyên tắc và quy định của Đảng và những vấn đề không thuộc quyền hạn phát ngôn.
3. Khi nhận được những ý kiến, kiến nghị về những vấn đề đã đăng, phát trên báo chí liên quan đến hoạt động của Thanh tra Chính phủ, Người phát ngôn có quyền yêu cầu các vụ, đơn vị thuộc Thanh tra Chính phủ cung cấp thông tin để trả lời cho báo chí, theo quy định của Luật báo chí.
4. Chịu trách nhiệm trước pháp luật và trước Tổng thanh tra về nội dung phát ngôn, thông tin cung cấp cho báo chí.
5. Yêu cầu các cơ quan báo chí cải chính đối với những tin, bài đã đăng, tải có nội dung sai sự thật liên quan đến hoạt động của Thanh tra Chính phủ và ngành Thanh tra.
CHƯƠNG III TỔ CHỨC THỰC HIỆN
Điều 9. Điều khoản thi hành
1. Chánh Văn phòng Thanh tra Chính phủ có trách nhiệm kiểm tra, báo cáo Tổng Thanh tra việc thực hiện và kiến nghị sửa đổi, bổ sung Quy chế phù hợp với yêu cầu và tình hình thực tế.
2. Cán bộ, công chức, viên chức thuộc Thanh tra Chính phủ vi phạm các quy định tại Quy chế này, thì tùy theo tính chất, mức độ và hậu quả gây ra sẽ bị xử lý kỷ luật hành chính hoặc hình sự theo quy định của pháp luật hiện hành.
3. Thanh tra các Bộ, cơ quan ngang bộ, cơ quan thuộc Chính phủ, Thanh tra các tỉnh, thành phố trực thuộc Trung ương căn cứ Quy chế này, xây dựng Quy chế phát ngôn và cung cấp thông tin cho báo chí của đơn vị mình. | [
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BỘ NÔNG NGHIỆP
VÀ PHÁT TRIỂN NÔNG THÔN
Số:931 /BNN-ĐMDN
V/v thí điểm kiểm kê và đánh giá lại tài
sản của một số doanh nghiệp do nhà
nước sở hữu 100% vốn điều lệ tại thời
điểm 0 giờ ngày 01/7/2011
Kính gửi:
-
-
CỘNG HOÀ XÃ HỘI CHỦ NGHĨA VIỆT NAM
Độc lập - Tự do - Hạnh phúc
Hà Nội, ngày 07 tháng 4 năm 2011
- Các Tổng cục: Lâm nghiệp, Thủy sản, Thủy lợi;
Các Cục: Chăn nuôi, Trồng trọt;
- Các Tập đoàn, Tổng công ty, Công ty TNHH một
thành viên thuộc Bộ.
Thực hiện chỉ đạo của Thủ tướng Chính phủ tại Quyết định số 352/QĐ- TTg
ngày 10/03/2011 về việc thí điểm kiểm kê và đánh giá lại tài sản và vốn của một
số doanh nghiệp do nhà nước sở hữu 100% vốn điều lệ tại thời điểm 0 giờ ngày
01/7/2011; Bộ Nông nghiệp và PTNT chỉ đạo các đơn vị, doanh nghiệp 100% vốn
nhà nước thuộc Bộ như sau:
1. Các Tập đoàn, Tổng công ty, Công ty TNHH một thành viên thuộc Bộ:
Căn cứ Điều 2 Quyết định 352/QĐ-TTg, các đơn vị xác định danh sách
doanh nghiệp thực hiện thí điểm kiểm kê, đánh giá lại tài sản, vốn của doanh
nghiệp, gửi về Bộ để xem xét, quyết định các doanh nghiệp thí điểm kiểm kê thời
điểm 0 giờ ngày 01/7/2011.
-
2. Ban Đổi mới và Quản lý DNNN:
- Làm thường trực, tham mưu cho Bộ trong việc ra quyết định các đơn vị
thực hiện thí điểm kiểm kê; tổng hợp nguyên tắc, phương pháp kiểm kê, đánh giá
lại giá trị tài sản theo chuyên ngành để thống nhất với Bộ Tài chính ban hành văn
bản thực hiện kiểm kê, đánh giá lại tài sản.
-
Chủ trì, phối hợp với các Tổng cục, Cục, Vụ có liên quan thuộc Bộ đôn
đốc, tổng hợp và
báo cáo kết quả kiểm kê theo quy định.
3. Tổng cục Thủy lợi:
Chủ trì, phối hợp với Ban Đổi mới và Quản lý doanh nghiệp nông nghiệp
thực hiện xây dựng phương pháp, hướng dẫn kiểm kê, đánh giá lại giá trị tài sản
thuộc lĩnh vực chuyên ngành thủy lợi như: Hệ thống thủy lợi (hồ chứa nước, đập
nước, kẻ... ;các thiết bị chuyên dùng ngành thủy lợi).
-
Phối hợp với Ban Đổi mới và Quản lý DNNN chỉ đạo, kiểm tra, đôn đốc
việc tổ chức thực hiện kiểm kê, đánh giá lại giá trị đối với tài sản nêu trên tại các
đơn vị hoạt động trong lĩnh vực thủy lợi theo danh sách được Bộ phê duyệt tiến
hành thí điểm kiểm kê, đánh giá lại tài sản thời điểm 1/7/2011.
-
4. Tổng cục Lâm nghiệp:
Chủ trì, phối hợp với Ban Đổi mới và Quản lý DNNN xây dựng phương
pháp, hướng dẫn kiểm kê, đánh giá lại giá trị tài sản thuộc lĩnh vực chuyên ngành
lâm nghiệp như: Vườn cây, rừng tự nhiên, rừng trồng, rừng phòng hộ, vườn cây
cao su; căn cứ để xây dựng phương pháp, hướng dẫn kiểm kê, đánh giá lại giá trị
tài sản cần tham khảo thêm phương pháp xác định giá trị vườn cây, rừng trồng:
+ Đối với vườn cao su: Văn bản số 2132/BNN-ĐMDN ngày 03/8/2007 của
Bộ Nông nghiệp và PTNT về xác định giá trị vườn cây để cổ phần hóa.
+ Đối với vườn cây, rừng tự nhiên, rừng trồng, rừng phòng hộ: Thông tư số
65/2008/TTLB-BNN-BTC ngày 26/5/2008 hướng dẫn thực hiện Nghị định số
48/2007/NĐ-CP ngày 28/3/2007 của Chính phủ về nguyên tắc và phương pháp
xác định giá các loại rừng.
-
Phối hợp với Ban Đổi mới và Quản lý DNNN chỉ đạo, kiểm tra, đôn đốc
việc tổ chức thực hiện kiểm kê, đánh giá lại giá trị đối với tài sản nêu trên tại các
đơn vị hoạt động trong lĩnh vực lâm nghiệp theo danh sách đã được Bộ phê duyệt
tiến hành thí điểm kiểm kê, đánh giá lại tài sản thời điểm 1/7/2011.
5. Cục chăn nuôi:
- Chủ trì, phối hợp với Ban Đổi mới và Quản lý DNNN xây dựng phương
pháp, hướng dẫn kiểm kê, đánh giá lại giá trị tài sản thuộc lĩnh vực chuyên ngành
chăn nuôi như: Giống gia súc, gia cầm.
-
Phối hợp với Ban Đổi mới và Quản lý DNNN chỉ đạo, kiểm tra, đôn đốc
việc tổ chức thực hiện kiểm kê, đánh giá lại giá trị đối với tài sản nêu trên tại các
đơn vị hoạt động trong lĩnh vực chăn nuôi theo danh sách đã được Bộ phê duyệt
tiến hành thí điểm kiểm kê, đánh giá lại tài sản thời điểm 1/7/2011.
-
6. Cục trồng trọt:
- Chủ trì, phối hợp với Ban Đổi mới và Quản lý DNNN xây dựng phương
pháp, hướng dẫn kiểm kê, đánh giá lại giá trị tài sản thuộc lĩnh vực chuyên ngành
trồng trọt như: Vườn chè, vườn cà phê. Căn cứ để xây dựng phương pháp, hướng
dẫn kiểm kê, đánh giá lại giá trị tài sản cần tham khảo thêm phương pháp xác định
giá trị vườn chè, cà phê để cổ phần hóa doanh nghiệp:
+ Đối với vườn cây chè: Văn bản số 2133/BNN-ĐMDN ngày 3/8/2007 của
Bộ Nông nghiệp và PTNT về xác định giá trị vườn chè để chuyển đổi sở hữu
doanh nghiệp.
+ Đối với giá trị vườn cà phê: Văn bản số 1513/BNN-ĐMDN ngày 4/6/2007
của Bộ Nông nghiệp và PTNT về xác định giá trị vườn cây cà phê để chuyển đổi
sở hữu doanh nghiệp.
- Phối hợp với Ban Đổi mới và Quản lý DNNN chỉ đạo, kiểm tra, đôn đốc
việc tổ chức thực hiện kiểm kê đánh giá lại giá trị tài sản nêu trên tại các đơn vị
hoạt động trong lĩnh vực trồng trọt theo danh sách đã được Bộ phê duyệt tiến hành
thí điểm kiểm kê, đánh giá lại giá trị tài sản thời điểm 1/7/2011.
2
-
-
-
7. Tiến độ thực hiện:
- Đối với các Tập đoàn, Tổng công ty, Công ty TNHH một thành viên thuộc
Bộ đề xuất danh sách doanh nghiệp thực hiện thí điểm kiểm kê, đánh giá lại tài
sản, vốn của doanh nghiệp, gửi về Bộ (qua Ban Đổi mới và Quản lý DNNN) trước
ngày 15/04/2011.
-
Đối với các Tổng cục, Cục có liên quan xây dựng phương pháp, hướng
dẫn kiểm kê, đánh giá lại giá trị tài sản thuộc lĩnh vực chuyên ngành theo nhiệm
vụ được giao gửi về Bộ (qua Ban Đổi mới và Quản lý DNNN) trước ngày
30/4/2011, để Bộ tổ chức hội thảo, thống nhất với Bộ, Ngành có liên quan ban
hành hướng dẫn thực hiện thí điểm kiểm kê, đánh giá lại tài sản thời điểm
01/7/2011.
Bộ Nông nghiệp và PTNT yêu cầu các đơn vị khẩn trương thực hiện quyết
định của Thủ tướng Chính phủ./.
Nơi nhận:
- Như trên;
- Văn phòng Chính phủ (để b/c);
- Bộ trưởng Cao Đức Phát (để b/c);
• Bộ Tài chính;
- Cục TCDN - BTC;
Luu: VT, DMDN (2);
STHON
KT. BỘ TRƯỞNG
THỨ TRƯỞNG
NAP
NONG
TRIE
NOHL
Diệp Kính Tần
3
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|
BỘ TÀI CHÍNH
TỔNG CỤC THUẾ
Số: 1194/TCT-CS
v/v hóa đơn
CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM
Độc lập - Tự do - Hạnh phúc
Hà Nội, ngày 03 tháng 4 năm 2019
Kính gửi: Cục Thuế TP Hà Nội
Tổng cục Thuế nhận được công văn số 76601/CT-TTHT ngày 19/11/2018 của Cục Thuế TP Hà Nội về hóa đơn điện tử.
Về nội dung này, Tổng cục Thuế có ý kiến như sau:
Về việc lập hóa đơn
Căn cứ khoản 1 Điều 15 Nghị định số 51/2010/NĐ-CP ngày 14/05/2010 của Chính phủ quy định về lập hóa đơn.
Tại khoản 7 Điều 3 Thông tư số 26/2015/TT-BTC ngày 27/02/2015 của Bộ Tài chính sửa đổi, bổ sung Điều 16 Thông tư số 39/2014/TT-BTC ngày 31/03/2014 của BTC quy định về nguyên tắc lập hóa đơn như sau:
“b) Sửa đổi, bổ sung điểm b Khoản 2 Điều 16 như sau:
Trường hợp khi bán hàng hóa, cung ứng dịch vụ từ 200.000 đồng trở lên mỗi lần, người mua không lấy hóa đơn hoặc không cung cấp tên, địa chỉ, mã số thuế (nếu có) thì vẫn phải lập hóa đơn và ghi rõ “người mua không lấy hoá đơn” hoặc “người mua không cung cấp tên, địa chỉ, mã số thuế.
Riêng đối với các đơn vị bán lẻ xăng dầu, nếu người mua không yêu cầu lấy hoá đơn, cuối ngày đơn vị phải lập chung một hoá đơn cho tổng doanh thu người mua không lấy hoá đơn phát sinh trong ngày.”
Căn cứ quy định trên, Tổng cục Thuế thống nhất Quan điểm 1 của Cục Thuế TP Hà Nội tại công văn số 76601/CT-TTHT ngày 19/11/2018 nêu trên, theo đó đối với các đơn vị bán lẻ xăng dầu, nếu người mua không yêu cầu lấy hoá đơn, cuối ngày đơn vị phải lập chung một hoá đơn cho tổng doanh thu người mua không lấy hoá đơn phát sinh trong ngày.
Ngày 12/09/2018, Chính phủ ban hành Nghị định số 119/2018/NĐ-CP quy định về hóa đơn điện tử khi bán hàng hóa, cung cấp dịch vụ, đề nghị Công ty TNHH Xăng dầu Idemitsu Q8 nghiên cứu để thực hiện.
Tổng cục Thuế có ý kiến Cục Thuế TP Hà Nội được biết.
Nơi nhận:
• Như trên;
• Phó TCTr Cao Anh Tuấn (để báo cáo);
• Vụ PC (BTC);
• Vụ PC (TCT);
• Website TCT;
• Lưu: VT, CS (3).
TL. TỔNG CỤC TRƯỞNG
VỤ TRƯỞNG CHÍNH SÁCH
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|
# BỘ TÀI CHÍNH
# TỔNG CỤC THUẾ
## Số: 3105/TCT-CS
## V/v chính sách thuế thu nhập doanh nghiệp
**CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM**
*Độc lập - Tự do - Hạnh phúc*
*Hà Nội, ngày 07 tháng 8 năm 2014*
Kính gửi: Quỹ đầu tư phát triển tỉnh Tây Ninh
(Địa chỉ: Đường 30/4, Phường 1, thành phố Tây Ninh, tỉnh Tây Ninh)
Tổng cục Thuế nhận được công văn số 37-CV/ĐTPT ngày 16/6/2014 của Quỹ đầu tư phát triển tỉnh Tây Ninh. Về vấn đề này, Tổng cục Thuế có ý kiến như sau:
### Nội dung
- Tại khoản 9, Điều 8 Thông tư số 78/2014/TT-BTC ngày 18/6/2014 của Bộ Tài chính về thu nhập được miễn thuế quy định:
> “9. Thu nhập liên quan đến việc thực hiện nhiệm vụ Nhà nước giao của Ngân hàng Phát triển Việt Nam từ hoạt động tín dụng đầu tư phát triển, tín dụng xuất khẩu; Thu nhập từ hoạt động tín dụng cho người nghèo và các đối tượng chính sách khác của Ngân hàng chính sách xã hội; Thu nhập của Công ty trách nhiệm hữu hạn một thành viên quản lý tài sản của các tổ chức tín dụng Việt Nam; Thu nhập từ hoạt động có thu do thực hiện nhiệm vụ Nhà nước giao của các quỹ tài chính Nhà nước: Quỹ Bảo hiểm xã hội Việt Nam, tổ chức Bảo hiểm tiền gửi, Quỹ Bảo hiểm Y tế, Quỹ hỗ trợ học nghề, Quỹ hỗ trợ việc làm ngoài nước thuộc Bộ Lao động - Thương binh và Xã hội, Quỹ trợ giúp pháp lý Việt Nam, Quỹ viễn thông công ích, Quỹ đầu tư phát triển địa phương, Quỹ Bảo vệ môi trường Việt Nam, Quỹ bảo lãnh tín dụng cho doanh nghiệp nhỏ và vừa, Quỹ hỗ trợ phát triển Hợp tác xã, Quỹ hỗ trợ phụ nữ nghèo, Quỹ bảo hộ công dân và pháp nhân tại nước ngoài, Quỹ phát triển nhà, Quỹ phát triển doanh nghiệp nhỏ và vừa, Quỹ phát triển đất, Quỹ hỗ trợ nông dân, Quỹ hỗ trợ vốn cho công nhân, lao động nghèo tự tạo việc làm và Quỹ khác của Nhà nước hoạt động không vì mục tiêu lợi nhuận theo quy định của pháp luật, các quỹ này được thành lập và có cơ chế chính sách hoạt động theo quy định của Chính phủ hoặc Thủ tướng Chính phủ.
>
> Trường hợp các đơn vị phát sinh các khoản thu nhập khác ngoài các khoản thu nhập từ hoạt động có thu do thực hiện nhiệm vụ Nhà nước giao phải tính và nộp thuế theo quy định.”
---
Căn cứ theo quy định nêu trên, trường hợp Quỹ đầu tư phát triển địa phương, Quỹ bảo vệ môi trường Việt Nam, Quỹ phát triển đất hoạt động không vì mục tiêu lợi nhuận, được thành lập và có cơ chế chính sách hoạt động theo quy định của Chính phủ hoặc Thủ tướng Chính phủ thì thu nhập từ hoạt động có thu do thực hiện nhiệm vụ nhà nước giao thì được miễn thuế TNDN.
# VĂN BẢN HÀNH CHÍNH
## Về việc hướng dẫn kê khai, nộp thuế đối với các Quỹ
### Nội dung
Trường hợp các Quỹ nêu trên có phát sinh các khoản thu nhập khác ngoài các khoản thu nhập từ hoạt động có thu do thực hiện nhiệm vụ nhà nước giao thì phải kê khai, nộp thuế theo quy định.
Đề nghị Quỹ đầu tư và phát triển địa phương Tây Ninh căn cứ quy định nêu trên và thực tế hoạt động của các quỹ để xác định cho phù hợp./.
### Nơi nhận
- Như trên
- Cục Thuế tỉnh Tây Ninh
- Vụ PC (TCT)
- Lưu: VT, CS (3b)
---
KT. TỔNG CỤC TRƯỞNG
*Thứ trưởng*
(Ký tên, đóng dấu)
#### Cao Anh Tuấn
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|
"BỘ TÀI CHÍNH\nTỔNG CỤC HẢI QUAN\nSó: 8897 /TB-TCHQ\nCỘNG HOÀ XÃ HỘI CHỦ NGHĨA V(...TRUNCATED) | [-0.000507354736328125,-0.017822265625,-0.004180908203125,0.0224609375,-0.0019989013671875,0.0585937(...TRUNCATED) |
"Kính gửi: Các Cục Hải quan tỉnh, thành phố.\n\nĐể triển khai thực hiện việc(...TRUNCATED) | [-0.00018024444580078125,-0.0145263671875,0.00136566162109375,-0.01348876953125,-0.00032806396484375(...TRUNCATED) |
"BỘ CÔNG THƯƠNG\nSố: 41 /2008/QĐ-BCT\nCỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM\nĐộc (...TRUNCATED) | [-0.00032806396484375,0.00604248046875,-0.037109375,-0.031494140625,-0.00145721435546875,0.063964843(...TRUNCATED) |
"VĂN PHÒNG CHÍNH PHỦ\n\nCỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM\nĐộc lập - Tự do -(...TRUNCATED) | [-0.000518798828125,0.0380859375,-0.016357421875,0.050537109375,-0.002410888671875,0.01214599609375,(...TRUNCATED) |
"BỘTÀICHÍNH TỔNGCỤCHẢIQUAN -------\n\nSố:9822/TCHQ-TXNK\nV/vchuyểntiêuthụnội đ(...TRUNCATED) | [-0.000476837158203125,0.03466796875,0.046875,-0.01312255859375,-0.0023651123046875,0.01495361328125(...TRUNCATED) |
"\n\n\n\nBỘ GIÁO DỤC VÀĐÀO TẠO\n\n-----\n\n\n\nSố: 11643/BGDĐT-HSSV\n\nV/v: Phòngchố(...TRUNCATED) | [-0.0005950927734375,0.033203125,-0.06982421875,-0.01495361328125,-0.0028533935546875,0.025512695312(...TRUNCATED) |
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