{"id":8884,"date":"2024-01-05T13:50:57","date_gmt":"2024-01-05T06:50:57","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8884"},"modified":"2025-11-10T10:57:31","modified_gmt":"2025-11-10T03:57:31","slug":"chinh-thuc-giam-2-thue-vat-tu-01-01-2024-den-het-ngay-30-06-2024-2","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/chinh-thuc-giam-2-thue-vat-tu-01-01-2024-den-het-ngay-30-06-2024-2\/","title":{"rendered":"Ch\u00ednh Th\u1ee9c Gi\u1ea3m 2% Thu\u1ebf VAT T\u1eeb 01\/01\/2024 \u0110\u1ebfn H\u1ebft Ng\u00e0y 30\/06\/2024."},"content":{"rendered":"

Ng\u00e0y 28\/12\/2023, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 94\/2023\/N\u0110-CP quy \u0111\u1ecbn ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 110\/2023\/QH15.<\/span><\/i><\/p>\n

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1.Nh\u00f3m h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT v\u1ec1 8% theo Ngh\u1ecb \u0111\u1ecbnh 94\/2023\/N\u0110-CP<\/strong><\/h5>\n

Theo \u0111\u00f3, gi\u1ea3m thu\u1ebf GTGT \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:<\/span><\/p>\n

    \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 m\u1ee5c I ban h\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh 94\/2023\/N\u0110-CP<\/span><\/li>\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 \u0110\u1ecbnh 94\/2023\/N\u0110-CP.\u00a0<\/span><\/li>\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 94\/2023\/N\u0110-CP\u00a0<\/span><\/li>\n
  • Vi\u1ec7c gi\u1ea3m thu\u1ebf GTGT cho t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 94\/2023\/N\u0110-CP \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. \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng thna khai th\u00e1c b\u00e1n ra (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ed9 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 GTGT.\u00a0<\/span><\/li>\n<\/ul>\n

    M\u1eb7t h\u00e0ng than thu\u1ed9c Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 94\/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 GTGT<\/span><\/p>\n

    C\u00e1c t\u1ed5ng c\u00f4ng ty, t\u1eadp \u0111o\u00e0n 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 g\u1ea3m thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng thna khai th\u00e1c b\u00e1n ra.\u00a0<\/span><\/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 92\/2023\/N\u0110-CP thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT haowjc \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thues GTGT 5% theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt GTGT 2008 thi th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt GTGT 2008 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.\u00a0<\/span><\/p>\n

    2. Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 gi\u1ea3m thu\u1ebf GTGT 2% n\u0103m 2024<\/strong><\/h5>\n

    \"Quy<\/p>\n

      \n
    • C\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t GTGT 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 94\/2023\/N\u0110-CP.\u00a0<\/span><\/li>\n
    • C\u01a1 s\u1edf kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ed9 kinh oanh, c\u00e1 nh\u00e2n kinh doanh) t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1 t\u1ef7 l\u1ec7 % tr\u00ean daonh thu \u0111\u01b0\u1ee3c gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT 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 GTGT quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 94\/2023\/N\u0110-CP.\u00a0<\/span><\/li>\n
    • Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, vi\u1ec7c gi\u1ea3m thu\u1ebf GTGT 2% s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2024 \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/06\/2024.\u00a0<\/span><\/li>\n<\/ul>\n

      FTS <\/span><\/i>Accounting hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd t\u1ed5ng h\u1ee3p ki\u1ebfn th\u1ee9 h\u1eefu \u00edch v\u1ec1 k\u1ebf to\u00e1n \u0111\u1ec3 gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p d\u1ec5 d\u00e0ng t\u00ecm hi\u1ec3u trong qu\u00e1 tr\u00ecnh c\u00f4ng t\u00e1c. B\u00ean c\u1ea1nh t\u1ed5ng h\u1ee3p c\u00e1c ki\u1ebfn th\u1ee9c v\u1ec1 k\u1ebf to\u00e1n, FTS \u0111\u1ed3ng th\u1eddi ph\u00e1t tri\u1ec3n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh, v\u1eeba an to\u00e0n, ch\u00ednh x\u00e1c. Nhanh tay \u0111\u0103ng k\u00fd Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS Accounting \u0111\u1ec3 \u0111\u01b0\u1ee3c tr\u1ea3i nghi\u1ec7m gi\u1ea3i ph\u00e1p nhi\u1ec1u t\u00ednh n\u0103ng ti\u1ec7n \u00edch nh\u01b0:\u00a0<\/span><\/i><\/p>\n

        \n
      • T\u00edch h\u1ee3p HDDT tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n\u00a0<\/span><\/li>\n
      • T\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 theo TT133 v\u00e0 TT200.\u00a0<\/span><\/li>\n
      • T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u, Import, Export d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp li\u1ec7u ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.\u00a0<\/span><\/li>\n
      • T\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u v\u00e0 k\u1ebft xu\u1ea5t b\u00e1o c\u00e1o v\u1edbi h\u00e0ng tr\u0103m bi\u1ec3u m\u1eabu s\u1ed1 c\u00f3 s\u1eb5n v\u00e0 thi\u1ebft k\u1ebf theo nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p, t\u00f9y ch\u1ec9nh theo nhu c\u1ea7u c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n
      • T\u1ef1 \u0111\u1ed9ng k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cu\u1ed1i k\u00ec, \u0111\u00e1nh gi\u00e1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.\u00a0<\/span><\/li>\n
      • \u0110a d\u1ea1ng ti\u1ec1n t\u1ec7, \u0111a d\u1ea1ng ng\u00f4n ng\u1eef.\u00a0<\/span><\/li>\n
      • Qu\u1ea3n l\u00fd d\u1eef li\u1ec7u t\u1eadp trung. C\u00e1c \u0111\u01a1n v\u1ecb con l\u00e0m vi\u1ec7c t\u1eeb xa qua m\u00f4i tr\u01b0\u1eddng m\u1ea1ng LAN ho\u1eb7c Internet.\u00a0<\/span><\/li>\n<\/ul>\n

        \u0110\u0103ng k\u00fd \u0111\u1ec3 \u0111\u01b0\u01a1c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3 nhanh nh\u1ea5t.\u00a0<\/span><\/p>\n

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        Ng\u00e0y 28\/12\/2023, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 94\/2023\/N\u0110-CP quy \u0111\u1ecbn ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 110\/2023\/QH15. 1.Nh\u00f3m h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT v\u1ec1 8% theo Ngh\u1ecb \u0111\u1ecbnh 94\/2023\/N\u0110-CP Theo \u0111\u00f3, gi\u1ea3m thu\u1ebf GTGT \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 […]<\/p>\n","protected":false},"featured_media":13511,"template":"","article_category":[10,13],"class_list":["post-8884","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\/8884","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\/13511"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8884"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}