{"id":8512,"date":"2023-06-06T08:11:46","date_gmt":"2023-06-06T08:11:46","guid":{"rendered":"http:\/\/demo.moodbiz.vn\/?p=8512"},"modified":"2024-04-12T02:57:18","modified_gmt":"2024-04-12T02:57:18","slug":"che-do-mien-tru-thu-nhap-co-nguon-goc-nuoc-ngoai-moi-cua-hong-kong","status":"publish","type":"post","link":"https:\/\/jnt.asia\/en\/che-do-mien-tru-thu-nhap-co-nguon-goc-nuoc-ngoai-moi-cua-hong-kong\/","title":{"rendered":"CH\u1ebe \u0110\u1ed8 MI\u1ec4N TR\u1eea THU NH\u1eacP C\u00d3 NGU\u1ed2N G\u1ed0C N\u01af\u1edaC NGO\u00c0I M\u1edaI C\u1ee6A H\u1ed2NG K\u00d4NG"},"content":{"rendered":"B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p th\u00f4ng tin t\u1ed5ng quan v\u1ec1 ch\u1ebf \u0111\u1ed9 mi\u1ec5n tr\u1eeb thu nh\u1eadp c\u00f3 ngu\u1ed3n g\u1ed1c n\u01b0\u1edbc ngo\u00e0i m\u1edbi c\u1ee7a H\u1ed3ng K\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1 th\u00e1ng 1 n\u0103m 2023 v\u00e0 th\u1ea3o lu\u1eadn v\u1ec1 nh\u1eefng h\u00e0nh \u0111\u1ed9ng m\u00e0 c\u00e1c doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n \u0111\u1ec3 chu\u1ea9n b\u1ecb cho ch\u1ebf \u0111\u1ed9 n\u00e0y.\r\n<h2>T\u1ed5ng quan<\/h2>\r\nEU \u0111\u00e3 th\u00eam \u0110\u1eb7c khu H\u00e0nh ch\u00ednh H\u1ed3ng K\u00f4ng v\u00e0o danh s\u00e1ch x\u00e1m c\u00e1c khu v\u1ef1c ph\u00e1p l\u00fd kh\u00f4ng h\u1ee3p t\u00e1c v\u00ec m\u1ee5c \u0111\u00edch thu\u1ebf v\u00e0o th\u00e1ng 10 n\u0103m 2021 do EU lo ng\u1ea1i v\u1ec1 vi\u1ec7c H\u1ed3ng K\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi thu nh\u1eadp th\u1ee5 \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i. Ch\u00ednh ph\u1ee7 H\u1ed3ng K\u00f4ng cam k\u1ebft s\u1eeda \u0111\u1ed5i lu\u1eadt thu\u1ebf c\u1ee7a khu v\u1ef1c \u0111\u1ec3 gi\u1ea3i quy\u1ebft m\u1ed1i quan ng\u1ea1i c\u1ee7a EU v\u00e0o cu\u1ed1i n\u0103m 2022 nh\u1eb1m \u0111\u01b0a H\u1ed3ng K\u00f4ng ra kh\u1ecfi danh s\u00e1ch x\u00e1m c\u1ee7a EU.\r\n\r\nCh\u1ebf \u0111\u1ed9 FSIE tinh ch\u1ec9nh g\u1ea7n \u0111\u00e2y \u0111\u00e3 \u0111\u01b0\u1ee3c EU x\u00e1c nh\u1eadn l\u00e0 ho\u00e0n to\u00e0n tu\u00e2n th\u1ee7 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 FSIE \u0111\u01b0\u1ee3c xu\u1ea5t b\u1ea3n l\u1ea7n \u0111\u1ea7u v\u00e0o n\u0103m 2019 nh\u01b0ng ch\u1ec9 li\u00ean quan \u0111\u1ebfn: (i) c\u1ed5 t\u1ee9c; (ii) ti\u1ec1n l\u00e3i; v\u00e0 (iii) thu nh\u1eadp t\u1eeb s\u1edf h\u1eefu tr\u00ed tu\u1ec7. Tuy nhi\u00ean, theo h\u01b0\u1edbng d\u1eabn c\u1eadp nh\u1eadt do EU ban h\u00e0nh v\u00e0o th\u00e1ng 12 n\u0103m 2022, ph\u1ea1m vi l\u1ee3i \u00edch thanh l\u00fd, tu\u00e2n theo y\u00eau c\u1ea7u v\u1ec1 ch\u1ea5t kinh t\u1ebf theo ch\u1ebf \u0111\u1ed9 FSIE \u0111\u00e3 tinh ch\u1ec9nh c\u1ee7a H\u1ed3ng K\u00f4ng, s\u1ebd c\u1ea7n \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng h\u01a1n n\u1eefa \u0111\u1ec3 bao g\u1ed3m nhi\u1ec1u lo\u1ea1i t\u00e0i s\u1ea3n h\u01a1n.\r\n\r\n\u0110\u00e1p l\u1ea1i, H\u1ed3ng K\u00f4ng tuy\u00ean b\u1ed1 r\u1eb1ng h\u1ecd s\u1ebd ti\u1ebfp t\u1ee5c s\u1eeda \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 FSIE \u0111\u00e3 \u0111\u01b0\u1ee3c tinh ch\u1ec9nh li\u00ean quan \u0111\u1ebfn ph\u1ea1m vi thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c x\u1eed l\u00fd c\u00f3 ngu\u1ed3n g\u1ed1c n\u01b0\u1edbc ngo\u00e0i. C\u00e1c s\u1eeda \u0111\u1ed5i ph\u00e1p l\u00fd li\u00ean quan d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0o cu\u1ed1i n\u0103m 2023 \u0111\u1ec3 \u0111\u01b0a ch\u1ebf \u0111\u1ed9 FSIE s\u1eeda \u0111\u1ed5i c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 1 n\u0103m 2024. Ch\u00ednh ph\u1ee7 cho bi\u1ebft s\u1ebd ti\u1ebfn h\u00e0nh tham v\u1ea5n \u0111\u1ec3 l\u1ea5y \u00fd ki\u1ebfn c\u1ee7a c\u00e1c b\u00ean li\u00ean quan v\u1ec1 c\u00e1c s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t.\r\n\r\n<strong>Ch\u1ebf \u0111\u1ed9 FSIE c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/1\/2023.<\/strong>\r\n\r\n<div id=\"attachment_24368\" style=\"width: 950px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-24368\" class=\"size-full wp-image-24368\" src=\"http:\/\/vi.jnt.asia\/wp-content\/uploads\/2023\/06\/fsie-linkedin.png\" alt=\"Ch\u1ebf \u0111\u1ed9 mi\u1ec5n tr\u1eeb thu nh\u1eadp c\u00f3 ngu\u1ed3n g\u1ed1c n\u01b0\u1edbc ngo\u00e0i m\u1edbi c\u1ee7a H\u1ed3ng K\u00f4ng FSIE\" width=\"940\" height=\"588\" \/><p id=\"caption-attachment-24368\" class=\"wp-caption-text\"><em>Ch\u1ebf \u0111\u1ed9 mi\u1ec5n tr\u1eeb thu nh\u1eadp c\u00f3 ngu\u1ed3n g\u1ed1c n\u01b0\u1edbc ngo\u00e0i m\u1edbi c\u1ee7a H\u1ed3ng K\u00f4ng FSIE \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/1\/2023<\/em><\/p><\/div>\r\n\r\n<a href=\"https:\/\/t.me\/JulieNguyen\" rel=\"nofollow\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-24370 size-medium\" src=\"http:\/\/vi.jnt.asia\/wp-content\/uploads\/2023\/06\/julieqrcode-231x300.png\" alt=\"\" width=\"231\" height=\"300\" \/><\/a>\r\n\r\nT\u1eeb ng\u00e0y 1\/1\/2023, c\u00e1c thu nh\u1eadp th\u1ee5 \u0111\u1ed9ng c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb n\u01b0\u1edbc ngo\u00e0i s\u1ebd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ch\u1ec9 khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n sau\r\n<h3>1. Nh\u1eefng thu nh\u1eadp th\u1ee5 \u0111\u1ed9ng n\u00e0y bao g\u1ed3m<\/h3>\r\n<ul>\r\n \t<li>C\u1ed5 t\u1ee9c<\/li>\r\n \t<li>Ti\u1ec1n l\u00e3i<\/li>\r\n \t<li>Thu nh\u1eadp t\u1eeb s\u1edf h\u1eefu tr\u00ed tu\u1ec7 (IP)<\/li>\r\n \t<li>Kho\u1ea3n l\u00e3i chuy\u1ec3n nh\u01b0\u1ee3ng li\u00ean quan \u0111\u1ebfn c\u1ed5 ph\u1ea7n ho\u1eb7c &#8220;<\/li>\r\n<\/ul>\r\nNgo\u1ea1i tr\u1eeb ti\u1ec1n l\u00e3i, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c b\u00e1n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu b\u1eaft ngu\u1ed3n t\u1eeb\/li\u00ean quan \u0111\u1ebfn:\r\n<ul>\r\n \t<li>C\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh;<\/li>\r\n \t<li>C\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng l\u1ee3i t\u1eeb qu\u1ef9 th\u1ed1ng nh\u1ea5t mi\u1ec5n thu\u1ebf\/mi\u1ec5n thu\u1ebf c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa;<\/li>\r\n \t<li>C\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra l\u1ee3i nhu\u1eadn c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i t\u1eeb ch\u1ebf \u0111\u1ed9 thu\u1ebf \u01b0u \u0111\u00e3i \u1edf H\u1ed3ng K\u00f4ng; V\u00e0<\/li>\r\n \t<li>Ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1eb7c bi\u1ec7t theo ch\u1ebf \u0111\u1ed9 thu\u1ebf d\u00e0nh cho ch\u1ee7 t\u00e0u.&#8221;<\/li>\r\n<\/ul>\r\n<h3>2. Nh\u1eefng thu nh\u1eadp th\u1ee5 \u0111\u1ed9ng n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c &#8220;Nh\u1eadn trong HongKong&#8221;<\/h3>\r\nM\u1ed9t kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 &#8220;Nh\u1eadn trong HongKong&#8221; n\u1ebfu:\r\n<ul>\r\n \t<li>\u0110\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn, nh\u1eadn ho\u1eb7c \u0111\u01b0a v\u00e0o H\u1ed3ng K\u00f4ng;<\/li>\r\n \t<li>\u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 thanh to\u00e1n b\u1ea5t k\u1ef3 kho\u1ea3n n\u1ee3 n\u00e0o ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn th\u01b0\u01a1ng m\u1ea1i, ngh\u1ec1 nghi\u1ec7p ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i H\u1ed3ng K\u00f4ng; ho\u1eb7c<\/li>\r\n \t<li>\u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 mua \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o H\u1ed3ng K\u00f4ng.&#8221;<\/li>\r\n<\/ul>\r\n<h3>3. \u0110\u00e1p \u1ee9ng \u0111\u1ee7 y\u00eau c\u1ea7u v\u1ec1 b\u1ea3n ch\u1ea5t kinh t\u1ebf &#8211; Economic Substance Requirements (ESR)<\/h3>\r\nV\u1ec1 c\u01a1 b\u1ea3n, y\u00eau c\u1ea7u v\u1ec1 b\u1ea3n ch\u1ea5t kinh t\u1ebf \u0111\u00f2i h\u1ecfi vi\u1ec7c ra quy\u1ebft \u0111\u1ecbnh quan tr\u1ecdng v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n li\u00ean quan ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf H\u1ed3ng K\u00f4ng v\u00e0 \u0111\u01a1n v\u1ecb li\u00ean quan c\u00f3 th\u1ec3 ch\u1ee9ng minh r\u1eb1ng h\u1ecd c\u00f3 \u0111\u1ee7 nh\u00e2n vi\u00ean v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u1ec3 ti\u1ebfn h\u00e0nh c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3.\r\n<h4>\u0110\u1ed1i v\u1edbi m\u1ed9t t\u1ed5 ch\u1ee9c n\u1eafm gi\u1eef v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu thu\u1ea7n t\u00fay (PEHE):<\/h4>\r\n<ul>\r\n \t<li>C\u00f3 \u0111\u1ee7 ngu\u1ed3n nh\u00e2n l\u1ef1c v\u00e0 c\u01a1 s\u1edf t\u1ea1i H\u1ed3ng K\u00f4ng \u0111\u1ec3 n\u1eafm gi\u1eef v\u00e0 qu\u1ea3n l\u00fd ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a m\u00ecnh trong c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c<\/li>\r\n \t<li>Tu\u00e2n th\u1ee7 t\u1ea5t c\u1ea3 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 \u0111\u0103ng k\u00fd v\u00e0 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p\/t\u1ed5 ch\u1ee9c hi\u1ec7n h\u00e0nh t\u1ea1i H\u1ed3ng K\u00f4ng<\/li>\r\n<\/ul>\r\n<h4>\u0110\u1ed1i v\u1edbi m\u1ed9t t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 PEHE:<\/h4>\r\n<ul>\r\n \t<li>C\u00f3 \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean \u0111\u1ee7 ti\u00eau chu\u1ea9n v\u00e0<\/li>\r\n \t<li>Ph\u00e1t sinh \u0111\u1ee7 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u1edf H\u1ed3ng K\u00f4ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf c\u1ee5 th\u1ec3 \u1edf H\u1ed3ng K\u00f4ng; c\u1ee5 th\u1ec3 l\u00e0,\r\n<ul>\r\n \t<li>\u0110\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi b\u1ea5t k\u1ef3 t\u00e0i s\u1ea3n n\u00e0o m\u00e0 \u0111\u01a1n v\u1ecb mua ho\u1eb7c thanh l\u00fd v\u00e0<\/li>\r\n \t<li>Qu\u1ea3n l\u00fd v\u00e0 ch\u1ecbu r\u1ee7i ro ch\u00ednh \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111\u00f3.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\nN\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u v\u1ec1 ch\u1ea5t kinh t\u1ebf, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng nh\u1eefng y\u00eau c\u1ea7u sau \u0111\u1ec3 xin mi\u1ec5n thu\u1ebf\r\n<ul>\r\n \t<li>L\u00e0 th\u01b0\u1eddng tr\u00fa nh\u00e2n \u1edf HK<\/li>\r\n \t<li>L\u1ee3i \u00edch v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong \u0111\u1ea7u t\u01b0 &gt;= 5%<\/li>\r\n \t<li>Th\u1eddi gian n\u1eafm gi\u1eef &gt;= 12 th\u00e1ng<\/li>\r\n \t<li>Ch\u1ecbu thu\u1ebf n\u01b0\u1edbc ngo\u00e0i &gt;= 15%&#8221;<\/li>\r\n<\/ul>\r\n<h3>4. N\u1ebfu thu nh\u1eadp \u0111\u1ebfn t\u1eeb vi\u1ec7c s\u1eed d\u1ee5ng IP, y\u00eau c\u1ea7u v\u1ec1 nexus ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1p \u1ee9ng<\/h3>\r\n<ul>\r\n \t<li>Thu nh\u1eadp \u0111\u1ebfn t\u1eeb IP \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n (t\u1ee9c l\u00e0 b\u1eb1ng s\u00e1ng ch\u1ebf ho\u1eb7c ph\u1ea7n m\u1ec1m c\u00f3 b\u1ea3n quy\u1ec1n)<\/li>\r\n \t<li>Th\u1ef1c th\u1ec3 MNE \u0111\u00e3 ph\u00e1t sinh chi ti\u00eau \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng R&amp;D li\u00ean quan \u0111\u1ebfn IP<\/li>\r\n<\/ul>\r\n<h3>5. Tu\u00e2n th\u1ee7 c\u00e1c quy t\u1eafc ch\u1ed1ng l\u1ea1m d\u1ee5ng<\/h3>\r\nC\u00e1c quy t\u1eafc ch\u1ed1ng l\u1ea1m d\u1ee5ng l\u00e0:\r\n<ul>\r\n \t<li>Quy t\u1eafc chuy\u1ec3n \u0111\u1ed5i \u2013 chuy\u1ec3n t\u1eeb mi\u1ec5n thu\u1ebf sang t\u00edn d\u1ee5ng thu\u1ebf n\u1ebfu thu\u1ebf su\u1ea5t n\u01b0\u1edbc ngo\u00e0i \u00e1p d\u1ee5ng th\u1ea5p h\u01a1n 15%;<\/li>\r\n \t<li>Quy t\u1eafc v\u1ec1 m\u1ee5c \u0111\u00edch ch\u00ednh \u2013 mi\u1ec5n tr\u1eeb tham gia kh\u00f4ng \u00e1p d\u1ee5ng n\u1ebfu c\u00f3 m\u1ed9t th\u1ecfa thu\u1eadn m\u00e0 m\u1ee5c \u0111\u00edch ch\u00ednh, ho\u1eb7c m\u1ed9t trong nh\u1eefng m\u1ee5c \u0111\u00edch ch\u00ednh, l\u00e0 \u0111\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c l\u1ee3i \u00edch v\u1ec1 thu\u1ebf; V\u00e0<\/li>\r\n \t<li>Quy t\u1eafc anti-hybrid mismatch \u2013 mi\u1ec5n tr\u1eeb tham gia kh\u00f4ng \u00e1p d\u1ee5ng n\u1ebfu kho\u1ea3n thanh to\u00e1n c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb b\u1edfi c\u00f4ng ty nh\u1eadn \u0111\u1ea7u t\u01b0.&#8221;<\/li>\r\n<\/ul>\r\n<h2>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec<\/h2>\r\nC\u00e1c v\u1ea5n \u0111\u1ec1 xung quanh vi\u1ec7c tri\u1ec3n khai th\u1ef1c t\u1ebf ch\u1ebf \u0111\u1ed9 FSIE r\u1ea5t ph\u1ee9c t\u1ea1p v\u00e0 v\u1eabn \u0111ang \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh.\r\n\r\nC\u00e1c nh\u00f3m doanh nghi\u1ec7p n\u00ean h\u00e0nh \u0111\u1ed9ng ngay \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 xem h\u1ecd c\u00f3 b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi ch\u1ebf \u0111\u1ed9 m\u1edbi hay kh\u00f4ng; n\u1ebfu c\u00f3 th\u00ec c\u00e1c gi\u1ea3i ph\u00e1p kh\u1ea3 thi l\u00e0 g\u00ec, v\u00e0 li\u1ec7u h\u1ecd c\u00f3 \u0111\u1ee7 ngu\u1ed3n l\u1ef1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u kh\u00f4ng (v\u00ed d\u1ee5: x\u00e2y d\u1ef1ng ES b\u1eaft bu\u1ed9c \u1edf H\u1ed3ng K\u00f4ng).\r\n\r\nDoanh nghi\u1ec7p c\u0169ng n\u00ean xem x\u00e9t vi\u1ec7c n\u1ed9p \u0111\u01a1n xin \u00dd ki\u1ebfn c\u1ee7a \u1ee6y vi\u00ean tr\u01b0\u1edbc cu\u1ed1i n\u0103m 2022 \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c s\u1ef1 ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c h\u1ecd tu\u00e2n th\u1ee7 y\u00eau c\u1ea7u ES theo ch\u1ebf \u0111\u1ed9 FSIE hay kh\u00f4ng. C\u00e1c nh\u00f3m kinh doanh n\u00ean theo d\u00f5i ch\u1eb7t ch\u1ebd s\u1ef1 ph\u00e1t tri\u1ec3n trong t\u01b0\u01a1ng lai trong l\u0129nh v\u1ef1c n\u00e0y.\r\n\r\nC\u00e1c nh\u00f3m MNE l\u1edbn trong ph\u1ea1m vi c\u1ee7a tr\u1ee5 c\u1ed9t hai trong BEPS 2.0 n\u00ean xem x\u00e9t s\u1ef1 t\u01b0\u01a1ng t\u00e1c gi\u1eefa ch\u1ebf \u0111\u1ed9 FSIE v\u00e0 hai quy t\u1eafc tr\u1ee5 c\u1ed9t v\u00e0 t\u00e1c \u0111\u1ed9ng k\u1ebft h\u1ee3p c\u1ee7a c\u1ea3 hai.\r\n\r\n<hr \/>\r\n\r\nJNT Consultancy &amp; Services l\u00e0 \u0111\u01a1n v\u1ecb cung c\u1ea5p D\u1ecbch v\u1ee5 Doanh nghi\u1ec7p to\u00e0n c\u1ea7u, chuy\u00ean cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p cho c\u00e1c ch\u1ee7 doanh nghi\u1ec7p, nh\u00e0 \u0111\u1ea7u t\u01b0, v\u1edbi th\u1ebf m\u1ea1nh v\u1ec1 ph\u00e1p l\u00fd v\u00e0 t\u00e0i ch\u00ednh cho c\u00e1c l\u0129nh v\u1ef1c: Th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, Blockchain (bao g\u1ed3m game Blockchain hay game NFT), s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7, vv.\r\n\r\n<strong><a href=\"https:\/\/vi.jnt.asia\/dich-vu\/danh-cho-thuong-mai-dien-tu\/\">D\u1ecbch v\u1ee5 d\u00e0nh cho doanh nghi\u1ec7p TM\u0110T xuy\u00ean bi\u00ean gi\u1edbi<\/a><\/strong>\r\n\r\n<strong><a href=\"https:\/\/vi.jnt.asia\/dich-vu\/danh-cho-doanh-nghiep-blockchain\/\">D\u1ecbch v\u1ee5 d\u00e0nh cho doanh nghi\u1ec7p Blockchain<\/a><\/strong>\r\n\r\n<strong><a href=\"https:\/\/vi.jnt.asia\/dich-vu\/danh-cho-startups-smes\/\">D\u1ecbch v\u1ee5 d\u00e0nh cho startups\/SMEs<\/a><\/strong>\r\n\r\nLi\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i t\u1ea1i : admin@jnt.asia ho\u1eb7c hotline <span style=\"color: #ff0000;\"><strong>(84) 93 193 6 222<\/strong><\/span>. Tham kh\u1ea3o c\u00e1c trang m\u1ea1ng x\u00e3 h\u1ed9i c\u1ee7a ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt s\u1ef1 ki\u1ec7n, tin t\u1ee9c m\u1edbi nh\u1ea5t.\r\n\r\n<a href=\"https:\/\/www.linkedin.com\/company\/jnt-asia\/\" rel=\"nofollow noopener\" target=\"_blank\">LinkedIn<\/a> | <a href=\"https:\/\/www.facebook.com\/jnt.asia\">Facebook<\/a>\r\n\r\n<i>*Disclaimer: Nh\u1eefng b\u00e0i vi\u1ebft tr\u00ean website https:\/\/jnt.asia ch\u1ec9 mang t\u00ednh ch\u1ea5t gi\u00e1o d\u1ee5c, tham kh\u1ea3o, kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd. Qu\u00fd v\u1ecb vui l\u00f2ng tr\u1ef1c ti\u1ebfp li\u00ean h\u1ec7 v\u1edbi JNT Consultancy &amp; Services \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/i>","protected":false},"excerpt":{"rendered":"<p>B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p th\u00f4ng tin t\u1ed5ng quan v\u1ec1 ch\u1ebf \u0111\u1ed9 mi\u1ec5n tr\u1eeb thu nh\u1eadp c\u00f3 ngu\u1ed3n g\u1ed1c n\u01b0\u1edbc [&hellip;]<\/p>","protected":false},"author":2,"featured_media":12608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[203],"tags":[224,225],"_links":{"self":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8512"}],"collection":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/comments?post=8512"}],"version-history":[{"count":1,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8512\/revisions"}],"predecessor-version":[{"id":12609,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/posts\/8512\/revisions\/12609"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media\/12608"}],"wp:attachment":[{"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/media?parent=8512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/categories?post=8512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jnt.asia\/en\/wp-json\/wp\/v2\/tags?post=8512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}