{"id":6981,"date":"2021-11-01T11:05:17","date_gmt":"2021-11-01T04:05:17","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6981"},"modified":"2025-11-11T14:50:18","modified_gmt":"2025-11-11T07:50:18","slug":"tong-hop-quy-dinh-moi-ve-hoa-don-ap-dung-tu-01-11-2021","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/tong-hop-quy-dinh-moi-ve-hoa-don-ap-dung-tu-01-11-2021\/","title":{"rendered":"T\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng t\u1eeb 01\/11\/2021"},"content":{"rendered":"<h2 class=\"lead\">M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/11\/2021:<\/h2>\n<h3><strong>C\u00e1ch vi\u1ebft ho\u00e1 \u0111\u01a1n GTGT khi \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 92\/2021 t\u1eeb 01\/11\/2021<\/strong><\/h3>\n<p><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-92-2021-ND-CP-huong-dan-Nghi-quyet-406-NQ-UBTVQH15-ho-tro-doanh-nghiep-do-Covid19-492584.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Ngh\u1ecb \u0111\u1ecbnh 92\/2021\/N\u0110-CP<\/a>\u00a0quy \u0111\u1ecbnh vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng k\u1ec3 t\u1eeb ng\u00e0y 01\/11\/2021 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2021 \u0111\u1ed1i v\u1edbi 02 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau:<\/p>\n<ul>\n<li><em><strong><u>Nh\u00f3m 1:<\/u><\/strong><\/em>\u00a0D\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i (v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y, v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 kh\u00e1c); d\u1ecbch v\u1ee5 l\u01b0u tr\u00fa; d\u1ecbch v\u1ee5 \u0103n u\u1ed1ng; d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c \u0111\u1ea1i l\u00fd du l\u1ecbch, kinh doanh tua du l\u1ecbch v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3, li\u00ean quan \u0111\u1ebfn qu\u1ea3ng b\u00e1 v\u00e0 t\u1ed5 ch\u1ee9c tua du l\u1ecbch.<\/li>\n<li><u><em><strong>Nh\u00f3m 2:<\/strong><\/em><\/u>\u00a0S\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 xu\u1ea5t b\u1ea3n; d\u1ecbch v\u1ee5 \u0111i\u1ec7n \u1ea3nh, s\u1ea3n xu\u1ea5t ch\u01b0\u01a1ng tr\u00ecnh truy\u1ec1n h\u00ecnh, ghi \u00e2m v\u00e0 xu\u1ea5t b\u1ea3n \u00e2m nh\u1ea1c; t\u00e1c ph\u1ea9m ngh\u1ec7 thu\u1eadt v\u00e0 d\u1ecbch v\u1ee5 s\u00e1ng t\u00e1c, ngh\u1ec7 thu\u1eadt, gi\u1ea3i tr\u00ed; d\u1ecbch v\u1ee5 c\u1ee7a th\u01b0 vi\u1ec7n, l\u01b0u tr\u1eef, b\u1ea3o t\u00e0ng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a kh\u00e1c; d\u1ecbch v\u1ee5 th\u1ec3 thao, vui ch\u01a1i v\u00e0 gi\u1ea3i tr\u00ed.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6983 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2021\/11\/quy-dinh-moi-hoa-don-dien-tu.png\" alt=\"\" width=\"1280\" height=\"720\" \/><\/p>\n<p style=\"text-align: center;\"><em>T\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng t\u1eeb 01\/11\/2021<\/em><\/p>\n<h3><strong>\u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT th\u00ec th\u1ef1c hi\u1ec7n vi\u1ebft ho\u00e1 \u0111\u01a1n nh\u01b0 sau:<\/strong><\/h3>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c nh\u00f3m 1, khi l\u1eadp ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cung c\u1ea5p 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, t\u1ea1i d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ghi \u201cm\u1ee9c thu\u1ebf su\u1ea5t theo quy \u0111\u1ecbnh (5% ho\u1eb7c 10%) x 70%\u201d; ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; t\u1ed5ng s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n.<\/li>\n<li>C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kinh doanh mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1ea3m ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c thu\u1ed9c nh\u00f3m 2, khi l\u1eadp ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng cung c\u1ea5p 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, t\u1ea1i c\u1ed9t \u201cTh\u00e0nh ti\u1ec1n\u201d ghi \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u01b0\u1edbc khi gi\u1ea3m, t\u1ea1i d\u00f2ng \u201cC\u1ed9ng ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u201d ghi theo s\u1ed1 \u0111\u00e3 gi\u1ea3m 30% m\u1ee9c t\u1ef7 l\u1ec7 tr\u00ean doanh thu, \u0111\u1ed3ng th\u1eddi ghi ch\u00fa: \u201c\u0111\u00e3 gi\u1ea3m&#8230; (s\u1ed1 ti\u1ec1n) t\u01b0\u01a1ng \u1ee9ng 30% m\u1ee9c t\u1ef7 l\u1ec7 \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 406\/NQ-UBTVQH15\u201d.<\/li>\n<\/ul>\n<p><em><u><strong>L\u01b0u \u00fd:<\/strong><\/u><\/em><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh nhi\u1ec1u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec khi l\u1eadp h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n ri\u00eang cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00e3 k\u00ea khai theo m\u1ee9c thu\u1ebf su\u1ea5t ho\u1eb7c m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ho\u1eb7c c\u00f3 th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t v\u00e0 giao h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh cho ng\u01b0\u1eddi mua. C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf \u0111\u1ea7u ra, ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf \u0111\u1ea7u v\u00e0o (n\u1ebfu c\u00f3).<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u00e9 c\u00f3 in s\u1eb5n m\u1ec7nh gi\u00e1 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft v\u00e0 c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u00f3ng d\u1ea5u theo gi\u00e1 \u0111\u00e3 gi\u1ea3m 30% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c gi\u00e1 \u0111\u00e3 gi\u1ea3m 30% m\u1ee9c t\u1ef7 l\u1ec7 % b\u00ean c\u1ea1nh ti\u00eau th\u1ee9c gi\u00e1 in s\u1eb5n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n<h2><strong>Tri\u1ec3n khai \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i m\u1ed9t s\u1ed1 t\u1ec9nh\/th\u00e0nh<\/strong><\/h2>\n<p>Theo\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-10847-BTC-TCT-2021-trien-khai-hoa-don-dien-tu-theo-Luat-Quan-ly-thue-490165.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">C\u00f4ng v\u0103n 10847\/BTC-TCT<\/a>\u00a0ng\u00e0y 20\/9\/2021 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 l\u1eadp k\u1ebf ho\u1ea1ch tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo hai giai \u0111o\u1ea1n: giai \u0111o\u1ea1n 1 t\u1eeb th\u00e1ng 11\/2021 v\u00e0 giai \u0111o\u1ea1n 2 t\u1eeb th\u00e1ng 4\/2022.<\/p>\n<p>C\u1ee5 th\u1ec3. vi\u1ec7c tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giai \u0111o\u1ea1n 1 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 sau \u0111\u00e2y:<\/p>\n<ul>\n<li><strong><em>H\u00e0 N\u1ed9i<\/em><\/strong> theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-1830-QD-BTC-2021-ap-dung-hoa-don-dien-tu-tai-thanh-pho-Ha-Noi-490399.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Quy\u1ebft \u0111\u1ecbnh 1830\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 20\/9\/2021.<\/li>\n<li><em><strong>Tp.H\u1ed3 Ch\u00ed Minh<\/strong><\/em> theo\u00a0 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-1832-QD-BTC-2021-ap-dung-hoa-don-dien-tu-tai-Thanh-pho-Ho-Chi-Minh-490400.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Quy\u1ebft \u0111\u1ecbnh 1832\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 20\/9\/2021<\/li>\n<li><em><strong>H\u1ea3i Ph\u00f2ng<\/strong><\/em> theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-1839-QD-BTC-2021-trien-khai-ap-dung-hoa-don-dien-tu-tai-Thanh-pho-Hai-Phong-489060.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Quy\u1ebft \u0111\u1ecbnh 1839\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 20\/9\/2021.<\/li>\n<li><em><strong>Ph\u00fa Th\u1ecd<\/strong><\/em> theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-1838-QD-BTC-2021-trien-khai-ap-dung-hoa-don-dien-tu-tai-tinh-Phu-Tho-489062.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Quy\u1ebft \u0111\u1ecbnh 1838\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 20\/9\/2021.<\/li>\n<li><em><strong>Qu\u1ea3ng Ninh<\/strong> <\/em>theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-1833-QD-BTC-2021-trien-khai-ap-dung-hoa-don-dien-tu-tai-tinh-Quang-Ninh-489061.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Quy\u1ebft \u0111\u1ecbnh 1833\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 20\/9\/2021<\/li>\n<li><em><strong>B\u00ecnh \u0110\u1ecbnh<\/strong><\/em> theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Quyet-dinh-1831-QD-BTC-2021-trien-khai-ap-dung-hoa-don-dien-tu-tai-tinh-Binh-Dinh-489065.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Quy\u1ebft \u0111\u1ecbnh 1831\/Q\u0110-BTC<\/a>\u00a0ng\u00e0y 20\/9\/2021.<\/li>\n<\/ul>\n<p>Nh\u01b0 v\u1eady, k\u1ec3 t\u1eeb th\u00e1ng 11\/2021, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh th\u00ec doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u00eau tr\u00ean s\u1ebd th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p style=\"text-align: right;\"><strong><em>Theo Th\u01b0 vi\u1ec7n ph\u00e1p lu\u1eadt.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/11\/2021: C\u00e1ch vi\u1ebft ho\u00e1 \u0111\u01a1n GTGT khi \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 92\/2021 t\u1eeb 01\/11\/2021 Ngh\u1ecb \u0111\u1ecbnh 92\/2021\/N\u0110-CP\u00a0quy \u0111\u1ecbnh vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng k\u1ec3 t\u1eeb ng\u00e0y 01\/11\/2021 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2021 \u0111\u1ed1i v\u1edbi 02 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 [&hellip;]<\/p>\n","protected":false},"featured_media":13641,"template":"","article_category":[],"class_list":["post-6981","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/6981","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\/13641"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6981"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=6981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}