{"id":6901,"date":"2021-09-24T09:12:27","date_gmt":"2021-09-24T02:12:27","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6901"},"modified":"2025-11-11T15:46:53","modified_gmt":"2025-11-11T08:46:53","slug":"nhung-chinh-sach-moi-ve-thue-co-hieu-luc-tu-thang-08-2021","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-chinh-sach-moi-ve-thue-co-hieu-luc-tu-thang-08-2021\/","title":{"rendered":"Nh\u1eefng ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 08\/2021"},"content":{"rendered":"<h3><strong>1. Thay \u0111\u1ed5i m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT v\u00e0 TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh<br \/>\n<\/strong><\/h3>\n<p><a href=\"https:\/\/webketoan.com\/resources\/thong-tu-so-40-2021-tt-btc-huong-dan-thue-gtgt-thue-tncn-voi-ho-kinh-doanh.2\/\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 40\/2021\/TT-BTC<\/a>,\u00a0ban h\u00e0nh ng\u00e0y 01\/06\/2021,\u00a0<strong>c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh 01\/08\/2021<\/strong><br \/>\nTheo \u0111\u00f3, c\u00f3 r\u1ea5t nhi\u1ec1u ch\u00ednh s\u00e1ch thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh, \u0111i\u1ec3n h\u00ecnh nh\u01b0 doanh thu d\u01b0\u1edbi 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 TNCN.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6903 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/09\/chinh-sach-thue-moi.png\" alt=\"\" width=\"1194\" height=\"713\" \/><\/p>\n<p style=\"text-align: center;\"><em>Nh\u1eefng ch\u00ednh s\u00e1ch m\u1edbi v\u1ec1 thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb th\u00e1ng 08\/2021<\/em><\/p>\n<ul>\n<li>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong n\u0103m d\u01b0\u01a1ng l\u1ecbch t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng tr\u1edf xu\u1ed1ng th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT v\u00e0 thu\u1ebf TNCN.<\/li>\n<li>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m khai thu\u1ebf ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 thu\u1ebf \u0111\u00fang h\u1ea1n; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 thu\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<li>H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo h\u00ecnh th\u1ee9c nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh th\u00ec m\u1ee9c doanh thu t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m tr\u1edf xu\u1ed1ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf GTGT, kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf TNCN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh cho 1 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n duy nh\u1ea5t c\u1ee7a nh\u00f3m c\u00e1 nh\u00e2n, h\u1ed9 gia \u0111\u00ecnh trong n\u0103m t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n<h3><strong>2. B\u1ed5 sung nh\u1eefng thi\u1ebft b\u1ecb y t\u1ebf ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%<\/strong><\/h3>\n<p>Nga\u0300y 11\/6\/2021, B\u1ed9 T\u00e0i ch\u00ednh ban ha\u0300nh Th\u00f4ng t\u01b0\u00a0<a href=\"https:\/\/webketoan.com\/resources\/thong-tu-43-2021-tt-btc.12\/\" target=\"_blank\" rel=\"noopener noreferrer\">43\/2021\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 11 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf GTGT v\u00e0 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y<strong>\u00a001\/8\/2021<\/strong>.<\/p>\n<p>Theo \u0111\u00f3, ngo\u00e0i m\u1ed9t s\u1ed1 d\u1ee5ng c\u1ee5 thi\u1ebft b\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 nh\u01b0 d\u1ee5ng c\u1ee5 truy\u1ec1n m\u00e1u, b\u01a1m kim ti\u00eam; d\u1ee5ng c\u1ee5 ph\u00f2ng tr\u00e1nh thai\u2026, th\u00ec c\u00e1c d\u1ee5ng c\u1ee5 thi\u1ebft b\u1ecb y t\u1ebf n\u1ebfu c\u00f3 m\u1ed9t trong c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd sau s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%:<\/p>\n<ul>\n<li>Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u;<\/li>\n<li>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd l\u01b0u h\u00e0nh;<\/li>\n<li>Phi\u1ebfu ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 c\u00f4ng b\u1ed1 ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 y t\u1ebf ho\u1eb7c theo Danh m\u1ee5c trang thi\u1ebft b\u1ecb y t\u1ebf thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh c\u1ee7a B\u1ed9 Y t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a theo Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 14\/2018\/TT-BYT .<\/li>\n<\/ul>\n<p><em>(Hi\u1ec7n h\u00e0nh, t\u1ea1i Th\u00f4ng t\u01b0 219\/2013 quy \u0111\u1ecbnh c\u00e1c d\u1ee5ng c\u1ee5, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho y t\u1ebf kh\u00e1c theo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%).<\/em><\/p>\n<h3><strong>3. \u00c1p d\u1ee5ng c\u01a1 ch\u1ebf th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf trong giao d\u1ecbch li\u00ean k\u1ebft<br \/>\n<\/strong><\/h3>\n<p><a href=\"https:\/\/webketoan.com\/resources\/thong-tu-45-2021-tt-btc.13\/\" target=\"_blank\" rel=\"noopener noreferrer\">Th\u00f4ng t\u01b0 45\/2021\/TT-BTC<\/a>\u00a0h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf (APA) trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi DN c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y\u00a0<strong>03\/8\/2021.<\/strong><\/p>\n<p style=\"text-align: right;\"><em><strong>Theo Webketoan.<\/strong><\/em><\/p>\n<p><em><strong>Li\u00ean h\u1ec7 ngay (024).3748.0398<\/strong><\/em> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 demo chi ti\u1ebft <strong>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p FTS ERP.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Thay \u0111\u1ed5i m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT v\u00e0 TNCN \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, h\u1ed9 kinh doanh Th\u00f4ng t\u01b0 40\/2021\/TT-BTC,\u00a0ban h\u00e0nh ng\u00e0y 01\/06\/2021,\u00a0c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh 01\/08\/2021 Theo \u0111\u00f3, c\u00f3 r\u1ea5t nhi\u1ec1u ch\u00ednh s\u00e1ch thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u00e1 nh\u00e2n v\u00e0 h\u1ed9 kinh doanh, \u0111i\u1ec3n h\u00ecnh nh\u01b0 doanh thu [&hellip;]<\/p>\n","protected":false},"featured_media":13648,"template":"","article_category":[],"class_list":["post-6901","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6901","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13648"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6901"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}