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tuyên truyền về ưu đải đối với khu công nghiệp , khu kinh tế

tuyên truyền về ưu đải đối với khu công nghiệp , khu kinh tế
tuyên truyền về ưu đải đối với khu công nghiệp , khu kinh tế

Ngày 12/7/2019, Bộ Tài chính ban hành Thông tư số 43/2019/TT-BTC hướng dẫn quy định tại Khoản 4 Điều 24 Nghị định số 82/2018/NĐ-CP ngày 22/5/2018 của Chính phủ quy định về quản lý Khu công nghiệp và Khu kinh tế.  Thông tư có hiệu lực thi hành kể từ ngày 26/8/2019. Một số nội dung hướng dẫn tại Thông tư như sau:

1. Các khoản chi phí đầu tư xây dựng, vận hành hoặc thuê nhà chung cư và các công trình kết cấu hạ tầng xã hội phục vụ cho công nhân làm việc tại khu công nghiệp, khu kinh tế của doanh nghiệp có dự án đầu tư trong Khu công nghiệp, Khu kinh tế phát sinh từ ngày 10/7/2018 được trừ khi xác định thu nhập chịu thuế thu nhập doanh nghiệp bao gồm:

- Đối với giá trị tài sản cố định: Được tính vào giá trị công trình và trích khấu hao tính vào chi phí được trừ khi xác định thu nhập chịu thuế thu nhập doanh nghiệp nếu đáp ứng điều kiện là tài sản cố định theo quy định của Bộ Tài chính về chế độ quản lý, sử dụng và trích khấu hao tài sản cố định.

- Đối với chi phí (trừ trường hợp nêu trên): Được tính vào chi phí được trừ khi xác định thu nhập chịu thuế thu nhập doanh nghiệp theo quy định của pháp luật thuế thu nhập doanh nghiệp.

2. Đối với các dự án đầu tư xây dựng nhà ở, công trình văn hóa, thể thao, công trình kết cấu hạ tầng xã hội phục vụ công nhân làm việc tại khu công nghiệp, khu kinh tế được hưởng ưu đãi theo quy định pháp luật về xây dựng nhà ở xã hội và pháp luật có liên quan.

          Chi cục Thuế thị xã Ninh Hòa cung cấp thông tin đến người nộp thuế trên địa bàn thị xã biết, thực hiện./.

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