{"id":7377,"date":"2022-08-22T09:15:56","date_gmt":"2022-08-22T02:15:56","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7377"},"modified":"2025-11-11T14:12:46","modified_gmt":"2025-11-11T07:12:46","slug":"sua-doi-bo-su-ng-mot-so-quy-dinh-cua-thue-gia-tri-gia-tang","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/sua-doi-bo-su-ng-mot-so-quy-dinh-cua-thue-gia-tri-gia-tang\/","title":{"rendered":"S\u1eecA \u0110\u1ed4I , B\u1ed4 SUNG M\u1ed8T S\u1ed0 QUY \u0110\u1ecaNH C\u1ee6A THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG"},"content":{"rendered":"

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S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) khi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (QSD\u0110)<\/em><\/strong><\/h3>\n

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Gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT. Theo \u0111\u00f3, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u1eeb (-) gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.<\/p>\n

Tr\u01b0\u1edbc \u0111\u00e2y, theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP, gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT khi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t l\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng (n\u1ebfu c\u00f3).<\/p>\n

Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP \u0111\u00e3 s\u1eeda \u0111\u1ed5i v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT, c\u1ee5 th\u1ec3 gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb l\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t nh\u01b0ng kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng.<\/p>\n

Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t bao g\u1ed3m c\u1ea3 gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 \u0111\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng bao g\u1ed3m c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng th\u00ec gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 \u0111\u1ea5t do UBND c\u1ea5p t\u1ec9nh quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u00fd h\u1ee3p \u0111\u1ed3ng nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n

Thay \u0111\u1ed5i vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111i\u1ec7n c\u1ee7a T\u1eadp \u0111o\u00e0n \u0111i\u1ec7n l\u1ef1c Vi\u1ec7t Nam<\/em><\/strong><\/p>\n

T\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

– \u0110\u1ed1i v\u1edbi \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty th\u1ee7y \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam, h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00e1c T\u1ed5ng c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n, gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf GTGT n\u1ed9p t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 nh\u00e0 m\u00e1y th\u1ee7y \u0111i\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng 35% gi\u00e1 b\u00e1n l\u1ebb \u0111i\u1ec7n b\u00ecnh qu\u00e2n ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT.<\/p>\n

– \u0110\u1ed1i v\u1edbi \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty nhi\u1ec7t \u0111i\u1ec7n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam, h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00e1c T\u1ed5ng c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n, gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111i\u1ec7n cho kh\u00e1ch h\u00e0ng ghi tr\u00ean h\u00f3a \u0111\u01a1n theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111i\u1ec7n \u00e1p d\u1ee5ng cho t\u1eebng nh\u00e0 m\u00e1y nhi\u1ec7t \u0111i\u1ec7n.<\/p>\n

– \u0110\u1ed1i v\u1edbi \u0111i\u1ec7n c\u1ee7a c\u00e1c c\u00f4ng ty s\u1ea3n xu\u1ea5t \u0111i\u1ec7n (tr\u1eeb th\u1ee7y \u0111i\u1ec7n, nhi\u1ec7t \u0111i\u1ec7n) h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam, h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00e1c T\u1ed5ng c\u00f4ng ty ph\u00e1t \u0111i\u1ec7n, gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 gi\u00e1 b\u00e1n \u0111i\u1ec7n ch\u01b0a c\u00f3 thu\u1ebf GTGT do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh cho t\u1eebng lo\u1ea1i h\u00ecnh ph\u00e1t \u0111i\u1ec7n. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 gi\u00e1 b\u00e1n \u0111i\u1ec7n do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh cho t\u1eebng lo\u1ea1i h\u00ecnh ph\u00e1t \u0111i\u1ec7n n\u00eau t\u1ea1i quy \u0111\u1ecbnh n\u00e0y th\u00ec gi\u00e1 t\u00ednh thu\u1ebf GTGT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 b\u00e1n l\u1ebb \u0111i\u1ec7n b\u00ecnh qu\u00e2n ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111i\u1ec7n l\u1ef1c v\u00e0 ph\u00e1p lu\u1eadt gi\u00e1.<\/p>\n

B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/em><\/strong><\/p>\n

Kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 12\/2015\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 146\/2017\/N\u0110-CP. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

C\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0) c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f9ng t\u00ednh, th\u00e0nh ph\u1ed1 ho\u1eb7c kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ho\u1eb7c d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 l\u0169y k\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT.<\/p>\n

\u0110\u1ed3ng th\u1eddi, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP b\u1ed5 sung th\u00eam tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c ch\u01b0a \u0111\u1ec1 ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ho\u1eb7c kh\u00f4ng ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn khi ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 12\/9\/2022; ri\u00eang quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 100\/2016\/N\u0110-CP ng\u00e0y 01\/7\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh; b\u00e3i b\u1ecf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 10\/2017\/N\u0110-CP ng\u00e0y 09\/02\/2017 c\u1ee7a Ch\u00ednh ph\u1ee7 ban h\u00e0nh Quy ch\u1ebf qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u1ee7a T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 4 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

 <\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) khi chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (QSD\u0110)   Gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 m\u1ed9t trong nh\u1eefng c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT. Theo \u0111\u00f3, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n tr\u1eeb […]<\/p>\n","protected":false},"featured_media":13624,"template":"","article_category":[],"class_list":["post-7377","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7377","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\/13624"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7377"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}