{"id":7042,"date":"2022-02-10T09:16:00","date_gmt":"2022-02-10T02:16:00","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7042"},"modified":"2025-11-11T14:44:21","modified_gmt":"2025-11-11T07:44:21","slug":"chinh-sach-giam-thue-gtgt-tu-10-xuong-8-theo-nghi-quyet-43-2022-qh15","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chinh-sach-giam-thue-gtgt-tu-10-xuong-8-theo-nghi-quyet-43-2022-qh15\/","title":{"rendered":"Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8% theo N\u011015\/2022\/N\u0110-CP"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh N\u011015\/2022\/N\u0110-CP quy \u0111\u1ecbnh vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. K\u1ec3 t\u1eeb ng\u00e0y 01\/02\/2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2022, Ch\u00ednh ph\u1ee7 th\u00f4ng qua ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT 2% (t\u1eeb 10% xu\u1ed1ng 8%) trong n\u0103m 2022.<\/h2>\n

Gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8% trong n\u0103m 2022 theo N\u011015\/2022\/N\u0110-CP<\/span><\/strong><\/h3>\n

Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8%, hay gi\u1ea3m 2% thu\u1ebf VAT \u0111\u01b0\u1ee3c ban h\u00e0nh qua N\u011015\/2022\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/02\/2022.<\/p>\n

\"\"<\/p>\n

Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8% theo N\u011015\/2022\/N\u0110-CP<\/em><\/p>\n

Ch\u00ednh ph\u1ee7 \u0111\u00e1nh gi\u00e1 t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf c\u1ea3 2 n\u0103m 2020 \u2013 2021 \u1edf m\u1ee9c r\u1ea5t th\u1ea5p trong nhi\u1ec1u n\u0103m tr\u1edf l\u1ea1i \u0111\u00e2y, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n, \u0111\u1eb7c bi\u1ec7t trong n\u0103m 2021 khi nhi\u1ec1u l\u0129nh v\u1ef1c ch\u1ecbu \u1ea3nh h\u01b0\u1edfng n\u1eb7ng n\u1ec1.<\/p>\n

\u201cD\u1ecbch b\u1ec7nh kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng trong ng\u1eafn h\u1ea1n, m\u00e0 c\u00f2n trong trung v\u00e0 d\u00e0i h\u1ea1n \u0111\u1ebfn c\u00e1c m\u1ee5c ti\u00eau t\u0103ng tr\u01b0\u1edfng 5 n\u0103m, 10 n\u0103m. N\u1ebfu kh\u00f4ng c\u00f3 c\u00e1c gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 n\u1ec1n kinh t\u1ebf, d\u1ef1 b\u00e1o t\u1ed1c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng b\u00ecnh qu\u00e2n giai \u0111o\u1ea1n 2021 \u2013 2025 ch\u1ec9 \u0111\u1ea1t 5,4%\/n\u0103m, th\u1ea5p h\u01a1n m\u1ee5c ti\u00eau \u0111\u1ec1 ra\u201d \u2013 Ch\u00ednh ph\u1ee7 \u0111\u00e1nh gi\u00e1.<\/p>\n

Theo \u0111\u00f3, Ngh\u1ecb quy\u1ebft th\u1ed1ng nh\u1ea5t ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9\u1ecb.<\/p>\n

Th\u1eddi h\u1ea1n c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8% trong n\u0103m 2022\u00a0<\/span><\/strong><\/h3>\n

Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u1ec3 t\u1eeb ng\u00e0y 01\/02\/2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2022.<\/strong><\/p>\n

    \n
  • \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng: 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 \u201c8%\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
  • \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng: Khi l\u1eadp ho\u00e1 \u0111\u01a1n b\u1ea3n h\u00e0ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed5i 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 20% m\u1ee9c t\u1ef7 l\u1ec7 % tr\u00ean doanh thu, \u0111\u1ed3ng th\u1eddi ghi ch\u1ee7: \u201c\u0111\u00e3 gi\u1ea3m\u2026 (s\u1ed1 ti\u1ec1n) t\u01b0\u01a1ng \u1ee9ng 20% 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 43\/2022\/QH1S\u201d. T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c n\u00e2ng c\u1ea5p gi\u1ea3i ph\u00e1p l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a C\u01a1 quan thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/li>\n<\/ul>\n

    1. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111ang s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1m \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1209\/Q\u0110-BTC c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh. <\/strong><\/h4>\n

    T\u1ed5ng c\u1ee5c Thu\u1ebf n\u00e2ng c\u1ea5p \u1ee9ng d\u1ee5ng:<\/p>\n

      \n
    • B\u1ed5 sung th\u00eam m\u1ee9c thu\u1ebf su\u1ea5t 8% (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 m\u1ee9c thu\u1ebf su\u1ea5t 5%, 10%) \u0111\u1ec3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng l\u1ef1a ch\u1ecdn khi l\u1eadp h\u00f3a \u0111\u01a1n tr\u1ef1c ti\u1ebfp tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n
    • Ti\u1ebfp nh\u1eadn d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 8% \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n kh\u00f4ng l\u1eadp tr\u1ef1c ti\u1ebfp tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n

      2. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1eadp h\u1ecfa \u0111\u01a1n theo khuy\u1ebfn ngh\u1ecb th\u00e0nh ph\u1ea7n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 32\/2011\/TT-BTC v\u00e0 c\u00f4ng c\u1ee5 hi\u1ec3n th\u1ecb n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo khuy\u1ebfn ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf<\/strong><\/h4>\n

      T\u1ed5ng c\u1ee5c Thu\u1ebf n\u00e2ng c\u1ea5p \u1ee9ng d\u1ee5ng \u0111\u1ec3 b\u1ed5 sung th\u00eam m\u1ee9c thu\u1ebf su\u1ea5t 8% (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 m\u1ee9c thu\u1ebf su\u1ea5t 5%, 10%) v\u00e0 hi\u1ec3n th\u1ecb n\u1ed9i \u0111ung \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 8%. T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 bi\u1ebft, tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 c\u00e1c c\u01a1 s\u1edf kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n. \u0110\u1ed3ng th\u1eddi, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n n\u00e2ng c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (c\u01a1 s\u1edf kinh doanh) \u00e1p d\u1ee5ng l\u1eadp ho\u00e1 \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/p>\n

      \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf VAT t\u1eeb 10% xu\u1ed1ng 8% n\u0103m 2022<\/span><\/strong><\/h3>\n
        \n
      • \u00c1p d\u1ee5ng \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 gi\u00e1 tr\u1ecb gia t\u0103ng 10% (c\u00f2n 8%).<\/li>\n
      • C\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u01b0\u1ee3c gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m thu\u1ebf GTGT.<\/li>\n
      • C\u00e1c kho\u1ea3n chi \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 b\u1eb1ng ti\u1ec1n, hi\u1ec7n v\u1eadt cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng d\u1ecbch Covid-19 t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua c\u00e1c \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y c\u1ee7a c\u00e1c Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u01a1 s\u1edf kinh doanh kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp chi\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n

        Ngo\u1ea1i tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

          \n
        • Vi\u1ec5n th\u00f4ng<\/li>\n
        • C\u00f4ng ngh\u1ec7 th\u00f4ng tin<\/li>\n
        • Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/li>\n
        • Ng\u00e2n h\u00e0ng<\/li>\n
        • Ch\u1ee9ng kho\u00e1n<\/li>\n
        • B\u1ea3o hi\u1ec3m<\/li>\n
        • Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/li>\n
        • S\u1ea3n xu\u1ea5t kim lo\u1ea1i v\u00e0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n<\/li>\n
        • Ng\u00e0nh khai kho\u00e1ng (kh\u00f4ng k\u1ec3 khai th\u00e1c than)<\/li>\n
        • S\u1ea3n xu\u1ea5t than c\u1ed1c<\/li>\n
        • D\u1ea7u m\u1ecf tinh ch\u1ebf<\/li>\n
        • S\u1ea3n xu\u1ea5t ho\u00e1 ch\u1ea5t v\u00e0 s\u1ea3n ph\u1ea9m ho\u00e1 ch\u1ea5t<\/li>\n
        • H\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/li>\n<\/ul>\n

          Ph\u1ea7n m\u1ec1m FTS hi\u1ec7n t\u1ea1i \u0111\u00e3 c\u1eadp nh\u1eadt c\u00e1c t\u00ednh n\u0103ng ph\u1ea7n m\u1ec1m theo N\u011015\/2022\/N\u0110-CP, nhanh ch\u00f3ng \u0111\u00e1p \u1ee9ng nhu c\u1ea7u s\u1eed d\u1ee5ng c\u1ee7a c\u00e1c kh\u00e1ch h\u00e0ng s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/strong><\/h3>\n

          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 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed FTS E-Invoice<\/strong> t\u00edch h\u1ee3p s\u1eb5n tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n.<\/p>\n","protected":false},"excerpt":{"rendered":"

          Ngh\u1ecb \u0111\u1ecbnh N\u011015\/2022\/N\u0110-CP quy \u0111\u1ecbnh vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. K\u1ec3 t\u1eeb ng\u00e0y 01\/02\/2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2022, Ch\u00ednh ph\u1ee7 th\u00f4ng qua ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT 2% (t\u1eeb 10% xu\u1ed1ng 8%) trong n\u0103m 2022. Gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8% trong n\u0103m […]<\/p>\n","protected":false},"featured_media":13636,"template":"","article_category":[],"class_list":["post-7042","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7042","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\/13636"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7042"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}