{"id":8388,"date":"2023-06-30T23:50:07","date_gmt":"2023-06-30T16:50:07","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8388"},"modified":"2025-11-10T15:38:50","modified_gmt":"2025-11-10T08:38:50","slug":"hot-nghi-dinh-44-2023-nd-cp-giam-thue-gtgt-xuong-8-tu-01-07-2023-den-31-12-2023","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/hot-nghi-dinh-44-2023-nd-cp-giam-thue-gtgt-xuong-8-tu-01-07-2023-den-31-12-2023\/","title":{"rendered":"[HOT] NGH\u1eca \u0110\u1ecaNH 44\/2023\/N\u0110-CP: GI\u1ea2M THU\u1ebe GTGT XU\u1ed0NG 8% T\u1eea 01\/07\/2023 \u0110\u1ebeN 31\/12\/2023"},"content":{"rendered":"

NG\u00c0Y 30\/06\/2023, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 44\/2023\/N\u0110-CP quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo NQ s\u1ed1 101\/2023\/QH ng\u00e0y 25\/6\/2023 c\u1ee7a Qu\u1ed1c h\u1ed9i.<\/p>\n

1. Ch\u00ednh th\u1ee9c: Gi\u1ea3m thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb ng\u00e0y 01\/7\/2023<\/strong><\/h2>\n
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Theo \u0111\u00f3, gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \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 10%, tr\u1eeb nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau:<\/p>\n

– Vi\u1ec5n th\u00f4ng, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kim lo\u1ea1i v\u00e0 s\u1ea3n ph\u1ea9m t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n, s\u1ea3n ph\u1ea9m khai kho\u00e1ng (kh\u00f4ng k\u1ec3 khai th\u00e1c than), than c\u1ed1c, d\u1ea7u m\u1ecf tinh ch\u1ebf, s\u1ea3n ph\u1ea9m h\u00f3a ch\u1ea5t. Chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/p>\n

– S\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. Chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/p>\n

– C\u00f4ng ngh\u1ec7 th\u00f4ng tin theo ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin. Chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/p>\n

– Vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t t\u1ea1i c\u00e1c kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng, kinh doanh th\u01b0\u01a1ng m\u1ea1i<\/p>\n

L\u01b0u \u00fd:<\/em><\/strong><\/p>\n

+ \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng than khai th\u00e1c b\u00e1n ra (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p than khai th\u00e1c sau \u0111\u00f3 qua s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i theo quy tr\u00ecnh kh\u00e9p k\u00edn m\u1edbi b\u00e1n ra) thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

M\u1eb7t h\u00e0ng than thu\u1ed9c Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP, t\u1ea1i c\u00e1c kh\u00e2u kh\u00e1c ngo\u00e0i kh\u00e2u khai th\u00e1c b\u00e1n ra kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

+ C\u00e1c t\u1ed5ng c\u00f4ng ty, t\u1eadp \u0111o\u00e0nn kinh t\u1ebf th\u1ef1c hi\u1ec7n quy tr\u00ecnh kh\u00e9p k\u00edn m\u1edbi b\u00e1n ra c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng khai th\u00e1c b\u00e1n ra.<\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00eau t\u1ea1i c\u00e1c Ph\u1ee5 l\u1ee5c I, II v\u00e0 III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<\/div>\n

2. M\u1ee9c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb ng\u00e0y 01\/7\/2023 \u0111\u1ebfn ng\u00e0y 31\/12\/2023<\/strong><\/h2>\n

Theo Kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec:<\/p>\n

– C\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 8% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP.<\/p>\n

– C\u01a1 s\u1edf kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n 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 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP.<\/p>\n

3.\u00a0Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c\u00a0khi l\u1eadp h\u00f3a \u0111\u01a1n trong th\u1eddi gian gi\u1ea3m thu\u1ebf<\/strong><\/h2>\n

T\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n gi\u1ea3m thu\u1ebf GTGT khi l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/p>\n

(1)\u00a0<\/strong>\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/em><\/p>\n

– Khi l\u1eadp ho\u00e1 \u0111\u01a1n GTGT cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf GTGT, t\u1ea1i d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi \u201c8%\u201d; ti\u1ec1n thu\u1ebf GTGT; t\u1ed5ng s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n.<\/p>\n

– C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n GTGT, c\u01a1 s\u1edf kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra, c\u01a1 s\u1edf kinh doanh mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1ea3m ghi tr\u00ean h\u00f3a \u0111\u01a1n GTGT.<\/p>\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

(2)\u00a0\u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh) t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu:<\/em><\/p>\n

– 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 GTGT c\u1ea7n l\u01b0u \u00fd:<\/p>\n

+ 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;<\/p>\n

+ 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;<\/p>\n

\u0110\u1ed3ng th\u1eddi ghi ch\u00fa: \u201c\u0111\u00e3 gi\u1ea3m… (s\u1ed1 ti\u1ec1n) t\u01b0\u01a1ng \u1ee9ng 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 101\/2023\/QH15\u201d.<\/p>\n

L\u01b0u \u00fd:<\/strong><\/em><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su<\/span>\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.<\/span><\/p>\n

Tr\u01b0\u1eddng h<\/span>\u1ee3p c\u01a1 s\u1edf kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y 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.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \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 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n sau khi x\u1eed l\u00fd, 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).<\/span><\/p>\n

–\u00a0C\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo M<\/span>\u1eabu s\u1ed1 01 t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo\u00a0Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP\u00a0c\u00f9ng v\u1edbi T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n

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NG\u00c0Y 30\/06\/2023, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 44\/2023\/N\u0110-CP quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo NQ s\u1ed1 101\/2023\/QH ng\u00e0y 25\/6\/2023 c\u1ee7a Qu\u1ed1c h\u1ed9i. 1. Ch\u00ednh th\u1ee9c: Gi\u1ea3m thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb ng\u00e0y 01\/7\/2023 Theo \u0111\u00f3, gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c […]<\/p>\n","protected":false},"featured_media":13534,"template":"","article_category":[10,13],"class_list":["post-8388","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8388","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\/13534"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8388"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}