Vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 41\/2022 nh\u1eb1m th\u00e1o g\u1ee1 c\u00e1c v\u01b0\u1edbng m\u1eafc trong l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng xu\u1ed1ng 8%.<\/p>\n\n\n\n
Ng\u00e0y 20-6, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 41\/2022 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020 ng\u00e0y 19-10-2020 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 15\/2022 ng\u00e0y 28-1-2022 v\u1ec1 quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 43\/2022 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, ti\u1ec1n t\u1ec7 h\u1ed7 tr\u1ee3 Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i.<\/p>\n\n\n\n
Vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 41\/2022 nh\u1eb1m th\u00e1o g\u1ee1 c\u00e1c v\u01b0\u1edbng m\u1eafc trong l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf GTGT xu\u1ed1ng 8%.<\/p>\n\n\n\n
Tr\u01b0\u1edbc \u0111\u00f3, ng\u00e0y 28-1-2022, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 15\/2022 quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 43\/2022 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, ti\u1ec1n t\u1ec7 h\u1ed7 tr\u1ee3 ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i ph\u00e1t tri\u1ec3n kinh t\u1ebf -x\u00e3 h\u1ed9i.<\/p>\n\n\n\n
Theo \u0111\u00f3, v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT), gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf GTGT t\u1eeb ng\u00e0y 1-2-2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31-12-2022 \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10% (c\u00f2n 8%) tr\u1eeb m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n\n\n\n
Tuy nhi\u00ean, trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai Ngh\u1ecb \u0111\u1ecbnh 15\/2022, B\u1ed9 T\u00e0i ch\u00ednh nh\u1eadn \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 ph\u1ea3n \u00e1nh c\u1ee7a c\u00e1c C\u1ee5c Thu\u1ebf, doanh nghi\u1ec7p (DN) v\u00e0 m\u1ed9t s\u1ed1 c\u01a1 quan b\u00e1o ch\u00ed ph\u1ea3n \u00e1nh v\u01b0\u1edbng m\u1eafc v\u1ec1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022 v\u1ec1 vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n ri\u00eang \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf GTGT.<\/p>\n\n\n\n
Theo \u0111\u00f3, vi\u1ec7c quy \u0111\u1ecbnh ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n ri\u00eang cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf GTGT th\u00ec m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 8% theo ph\u1ea3n \u00e1nh c\u1ee7a DN \u0111\u00e3 l\u00e0m t\u0103ng chi ph\u00ed c\u1ee7a DN (t\u0103ng chi ph\u00ed th\u1eddi gian c\u1ee7a k\u1ebf to\u00e1n v\u00e0 chi ph\u00ed s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n). B\u1edfi \u0111\u1ed1i v\u1edbi c\u00f9ng m\u1ed9t kh\u00e1ch h\u00e0ng, thay v\u00ec l\u1eadp m\u1ed9t h\u00f3a \u0111\u01a1n ghi nhi\u1ec1u thu\u1ebf su\u1ea5t kh\u00e1c nhau (5%, 8%, 10%) th\u00ec DN ph\u1ea3i l\u1eadp hai h\u00f3a \u0111\u01a1n: M\u1ed9t h\u00f3a \u0111\u01a1n ghi thu\u1ebf su\u1ea5t 8% v\u00e0 m\u1ed9t h\u00f3a \u0111\u01a1n ghi c\u00e1c thu\u1ebf su\u1ea5t kh\u00e1c (5%, 10%).<\/p>\n\n\n\n
\u0110\u1ec3 th\u00e1o g\u1ee1 c\u00e1c v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf GTGT, \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 41\/2022 s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/p>\n\n\n\n
– Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i ghi r\u00f5 thu\u1ebf su\u1ea5t c\u1ee7a t\u1eebng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n
– Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u1ec9 l\u1ec7 % tr\u00ean doanh thu th\u00ec khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ph\u1ea3i ghi r\u00f5 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n
Tr\u01b0\u1eddng h\u1ee3p t\u1eeb 1-2-2022 \u0111\u1ebfn ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, c\u01a1 s\u1edf kinh doanh \u0111\u00e3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1eabn \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 kh\u00f4ng ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i h\u00f3a \u0111\u01a1n, kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n.<\/p>\n\n\n\n
Ngh\u1ecb \u0111\u1ecbnh 41\/2022 c\u0169ng ban h\u00e0nh Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t theo M\u1eabu s\u1ed1 01\/TB-H\u0110SS thay th\u1ebf M\u1eabu s\u1ed1 01\/TB-SS\u0110T Ph\u1ee5 l\u1ee5c IB ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n\n\n\n
Theo: https:\/\/plo.vn\/go-vuong-trong-thuc-hien-giam-thue-gia-tri-gia-tang-xuong-8-post685497.html<\/p>\n","protected":false},"excerpt":{"rendered":"
Vi\u1ec7c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 41\/2022 nh\u1eb1m th\u00e1o g\u1ee1 c\u00e1c v\u01b0\u1edbng m\u1eafc trong l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng xu\u1ed1ng 8%. Ng\u00e0y 20-6, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 41\/2022 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 123\/2020 ng\u00e0y 19-10-2020 quy […]<\/p>\n","protected":false},"author":1,"featured_media":14098,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[80,79,78],"_links":{"self":[{"href":"http:\/\/luatsudonga.org.vn\/index.php\/wp-json\/wp\/v2\/posts\/14097"}],"collection":[{"href":"http:\/\/luatsudonga.org.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/luatsudonga.org.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/luatsudonga.org.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/luatsudonga.org.vn\/index.php\/wp-json\/wp\/v2\/comments?post=14097"}],"version-history":[{"count":1,"href":"http:\/\/luatsudonga.org.vn\/index.php\/wp-json\/wp\/v2\/posts\/14097\/revisions"}],"predecessor-version":[{"id":14099,"href":"http:\/\/luatsudonga.org.vn\/index.php\/wp-json\/wp\/v2\/posts\/14097\/revisions\/14099"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/luatsudonga.org.vn\/index.php\/wp-json\/wp\/v2\/media\/14098"}],"wp:attachment":[{"href":"http:\/\/luatsudonga.org.vn\/index.php\/wp-json\/wp\/v2\/media?parent=14097"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/luatsudonga.org.vn\/index.php\/wp-json\/wp\/v2\/categories?post=14097"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/luatsudonga.org.vn\/index.php\/wp-json\/wp\/v2\/tags?post=14097"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}