{"id":9512,"date":"2024-12-02T16:53:31","date_gmt":"2024-12-02T09:53:31","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9512"},"modified":"2025-11-07T11:04:33","modified_gmt":"2025-11-07T04:04:33","slug":"quoc-hoi-chinh-thuc-thong-qua-luat-thue-gia-tri-gia-tang-sua-doi","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/quoc-hoi-chinh-thuc-thong-qua-luat-thue-gia-tri-gia-tang-sua-doi\/","title":{"rendered":"Qu\u1ed1c h\u1ed9i ch\u00ednh th\u1ee9c th\u00f4ng qua Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (s\u1eeda \u0111\u1ed5i)"},"content":{"rendered":"<p><i><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i ch\u00ednh th\u1ee9c th\u00f4ng qua Lu\u1eadt thu\u1ebf GTGT (s\u1eeda \u0111\u1ed5i) v\u1edbi nhi\u1ec1u \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf su\u1ea5t, th\u1eddi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2025<\/span><\/i><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2024\/11\/luat-thue-gtgt-sua-doi.jpg\" width=\"582\" height=\"374\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i \u0111\u00e3 bi\u1ec3u quy\u1ebft th\u00f4ng qua Lu\u1eadt Thu\u1ebf GTGT (s\u1eeda \u0111\u1ed5i) v\u00e0o chi\u1ec1u 26\/11 v\u1edbi t\u1ef7 l\u1ec7 t\u00e1n th\u00e0nh \u0111\u1ea1t 84,97% (407\/451 \u0111\u1ea1i bi\u1ec3u). \u0110\u00e2y l\u00e0 b\u01b0\u1edbc \u0111i quan tr\u1ecdng nh\u1eb1m hi\u1ec7n \u0111\u1ea1i h\u00f3a ch\u00ednh s\u00e1ch thu\u1ebf, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho qu\u1ea3n l\u00fd v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt g\u1ed3m 4 ch\u01b0\u01a1ng v\u00e0 17 \u0111i\u1ec1u, s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025, ngo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026. Lu\u1eadt quy \u0111\u1ecbnh, thu\u1ebf GTGT-VAT l\u00e0 thu\u1ebf t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1eeb s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng.\u00a0<\/span><b><\/b><\/p>\n<h4><b>1. Nh\u1eefng \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng c\u1ee7a Lu\u1eadt VAT s\u1eeda \u0111\u1ed5i. <\/b><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/bcp.cdnchinhphu.vn\/334894974524682240\/2023\/6\/30\/vat-16881235125551069043047.jpg\" alt=\"T\u1eeb 1\/7, gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2%\" width=\"560\" height=\"324\" \/><\/h4>\n<ul>\n<li aria-level=\"1\"><b>\u0110i\u1ec1u ch\u1ec9nh v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t:<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a Lu\u1eadt thu\u1ebf VAT s\u1eeda \u0111\u1ed5i l\u00e0 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu. Theo \u0111\u00f3, thu\u1ebf su\u1ea5t VAT s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eb1m h\u1ed7 tr\u1ee3 \u0111\u1eddi s\u1ed1ng ng\u01b0\u1eddi d\u00e2n trong b\u1ed1i c\u1ea3nh kinh t\u1ebf c\u00f2n g\u1eb7p nhi\u1ec1u kh\u00f3 kh\u0103n. C\u1ee5 th\u1ec3, thu\u1ebf su\u1ea5t VAT \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m thi\u1ebft y\u1ebfu, thu\u1ed1c ch\u1eefa b\u1ec7nh s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng m\u1ee9c th\u1ea5p h\u01a1n \u0111\u1ebb gi\u00fap gi\u1ea3m chi ph\u00ed sinh ho\u1ea1t cho ng\u01b0\u1eddi d\u00e2n.\u00a0<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>X\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf:\u00a0<\/b><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi trong lu\u1eadt l\u00e0 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 th\u1eddi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n, b\u1ea5t k\u1ec3 vi\u1ec7c thanh to\u00e1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n hay ch\u01b0a.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi d\u1ecbch v\u1ee5, th\u1eddi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf l\u00e0 khi ho\u00e0n th\u00e0nh cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n t\u01b0\u01a1ng \u1ee9ng. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh nh\u1ea5t qu\u00e1n v\u00e0 minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf.\u00a0<\/span><\/p>\n<ul>\n<li><strong><span id=\"Doi_tuong_khong_chiu_thue\">\u0110\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf<\/span><\/strong><\/li>\n<\/ul>\n<p>T\u1ea1i Lu\u1eadt thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i b\u1ed5 sung\u00a0 quy \u0111\u1ecbnh v\u1ec1 m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0:<\/p>\n<p>\u2013\u00a0<strong>Gi\u1ea3m b\u1edbt s\u1ed1 l\u01b0\u1ee3ng<\/strong>\u00a0nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0<em>kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0<\/em>: ph\u00e2n b\u00f3n; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho n\u00f4ng nghi\u1ec7p; t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd; d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng c\u00f4ng \u00edch v\u00e0 In-ter-net ph\u1ed5 c\u1eadp; d\u1ecbch v\u1ee5 duy tr\u00ec v\u01b0\u1eddn th\u00fa, v\u01b0\u1eddn hoa, c\u00f4ng vi\u00ean, c\u00e2y xanh \u0111\u01b0\u1eddng ph\u1ed1, chi\u1ebfu s\u00e1ng c\u00f4ng c\u1ed9ng;\u2026<\/p>\n<p>\u2013\u00a0<strong>S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong>\u00a0\u0111\u1ec3 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh nh\u01b0:<\/p>\n<p>C\u00e1c kho\u1ea3n ph\u00ed t\u1ea1i H\u1ee3p \u0111\u1ed3ng vay v\u1ed1n gi\u1eefa Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1edbi B\u00ean cho vay n\u01b0\u1edbc ngo\u00e0i;<\/p>\n<p>S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n;<\/p>\n<p>Ho\u1ea1t \u0111\u1ed9ng duy tu, s\u1eeda ch\u1eefa, x\u00e2y d\u1ef1ng b\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n d\u00e2n;<\/p>\n<p>D\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1;<\/p>\n<p>H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 cho ph\u00f2ng ch\u1ed1ng thi\u00ean tai, th\u1ea3m h\u1ecda d\u1ecbch b\u1ec7nh, chi\u1ebfn tranh;<\/p>\n<p>Ph\u1ea7n m\u1ec1m m\u00e1y t\u00ednh;<\/p>\n<p>M\u1ee9c doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh;<\/p>\n<p>H\u00e0ng h\u00f3a do C\u00f4ng ty cho thu\u00ea 5 t\u00e0i ch\u00ednh nh\u1eadp kh\u1ea9u \u0111\u1ec3 cho thu\u00ea t\u00e0i ch\u00ednh;<\/p>\n<p>T\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh;<\/p>\n<p>Chuy\u1ec3n nh\u01b0\u1ee3ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, b\u00e1n t\u00e0i s\u1ea3n;\u2026<\/p>\n<p>\u2013\u00a0<strong>S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong>\u00a0nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t, \u0111\u1ed3ng b\u1ed9 c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt nh\u01b0:<\/p>\n<p>T\u00e0i s\u1ea3n di chuy\u1ec3n;<\/p>\n<p>H\u00e0ng h\u00f3a mua b\u00e1n trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi;<\/p>\n<p>V\u0169 kh\u00ed, kh\u00ed t\u00e0i chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh;<\/p>\n<p>H\u00e0ng h\u00f3a trung chuy\u1ec3n;<\/p>\n<p>Kinh doanh ch\u1ee9ng kho\u00e1n;<\/p>\n<p>Gi\u1ed1ng c\u00e2y tr\u1ed3ng;\u2026<\/p>\n<ul>\n<li><strong><span id=\"Thue_suat_thue_GTGT\">Thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/span><\/strong><\/li>\n<\/ul>\n<p>M\u1ed9t trong nh\u1eefng n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 vi\u1ec7c\u00a0<strong>\u00e1p thu\u1ebf su\u1ea5t GTGT 5%<\/strong>\u00a0\u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng nh\u01b0\u00a0<em>ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng trong n\u00f4ng nghi\u1ec7p v\u00e0 t\u00e0u khai th\u00e1c th\u1ee7y s\u1ea3n.<\/em>\u00a0Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a ra sau nhi\u1ec1u th\u1ea3o lu\u1eadn t\u1ea1i Qu\u1ed1c h\u1ed9i, nh\u1eb1m \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch gi\u1eefa c\u00e1c b\u00ean li\u00ean quan v\u00e0 kh\u00f4ng t\u1ea1o g\u00e1nh n\u1eb7ng l\u1edbn l\u00ean ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>Theo c\u00e1c \u00fd ki\u1ebfn \u0111\u00f3ng g\u00f3p, n\u1ebfu \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% cho ph\u00e2n b\u00f3n, Nh\u00e0 n\u01b0\u1edbc s\u1ebd ph\u1ea3i ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o cho doanh nghi\u1ec7p, l\u00e0m t\u0103ng \u00e1p l\u1ef1c l\u00ean ng\u00e2n s\u00e1ch. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c thi\u1ebft l\u1eadp thu\u1ebf su\u1ea5t 0% kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a thu\u1ebf GTGT, v\u1ed1n ch\u1ec9 \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/p>\n<h4><b>2. K\u1ef3 v\u1ecdng v\u1ec1 t\u00e1c \u0111\u1ed9ng c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i.\u00a0<\/b><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/xdcs.cdnchinhphu.vn\/446259493575335936\/2023\/3\/17\/vat-1679025181219994468938.jpg\" alt=\"S\u1eeda Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t, \u0111\u1ed3ng b\u1ed9 c\u1ee7a h\u1ec7 ...\" width=\"637\" height=\"380\" \/><\/p>\n<p><span style=\"font-weight: 400;\">V\u1edbi vi\u1ec7c th\u00f4ng qua Lu\u1eadt Thu\u1ebf VAT s\u1eeda \u0111\u1ed5i, Qu\u1ed1c h\u1ed9i k\u1ef3 v\u1ecdng s\u1ebd c\u00f3 t\u00e1c \u0111\u1ed9ng t\u00edch c\u1ef1c \u0111\u1ebfn n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam. Theo c\u00e1c chuy\u00ean gia, vi\u1ec7c gi\u1ea3m thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng thi\u1ebft y\u1ebfu s\u1ebd gi\u00fap ng\u01b0\u1eddi d\u00e2n ti\u1ebft ki\u1ec7m chi ph\u00ed sinh ho\u1ea1t, \u0111\u1ed3ng th\u1eddi th\u00fac \u0111\u1ea9y ti\u00eau d\u00f9ng trong n\u01b0\u1edbc. C\u00e1c doanh nghi\u1ec7p c\u0169ng s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 h\u1ed7 tr\u1ee3 c\u1ea7n thi\u1ebft trong vi\u1ec7c gi\u1ea3m g\u00e1nh n\u1eb7ng thu\u1ebf, t\u1eeb \u0111\u00f3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho s\u1ea3n xu\u1ea5t kinh doanh ph\u00e1t tri\u1ec3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c th\u00fac \u0111\u1ea9y \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 trong qu\u1ea3n l\u00fd thu\u1ebf s\u1ebd g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c thu ng\u00e2n s\u00e1ch, gi\u1ea3m thi\u1ec3u r\u1ee7i ro gian l\u1eadn v\u00e0 tr\u1ed1n thu\u1ebf, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao t\u00ednh minh b\u1ea1ch c\u1ee7a h\u1ec7 th\u1ed1ng thu\u1ebf Vi\u1ec7t Nam.<\/span><\/p>\n<h4><b>3. Nh\u00ecn v\u1ec1 t\u01b0\u01a1ng lai:\u00a0<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf VAT s\u1eeda \u0111\u1ed5i kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn trong vi\u1ec7c c\u1ea3i c\u00e1ch h\u1ec7 th\u1ed1ng thu\u1ebf, m\u00e0 c\u00f2n ph\u1ea3n \u00e1nh cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7 trong vi\u1ec7c x\u00e2y d\u1ef1ng m\u1ed9t n\u1ec1n kinh t\u1ebf minh b\u1ea1ch, c\u00f4ng b\u1eb1ng v\u00e0 b\u1ec1n v\u1eefng. C\u00e1c chuy\u00ean gia cho r\u1eb1ng, vi\u1ec7c tri\u1ec3n khai hi\u1ec7u qu\u1ea3 Lu\u1eadt m\u1edbi n\u00e0y s\u1ebd gi\u00fap Vi\u1ec7t Nam gia t\u0103ng s\u1ee9c c\u1ea1nh tranh trong khu v\u1ef1c v\u00e0 qu\u1ed1c t\u1ebf, \u0111\u1ed3ng th\u1eddi n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng cu\u1ed9c s\u1ed1ng cho ng\u01b0\u1eddi d\u00e2n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, \u0111\u1ec3 Lu\u1eadt Thu\u1ebf VAT s\u1eeda \u0111\u1ed5i th\u1ef1c s\u1ef1 ph\u00e1t huy hi\u1ec7u qu\u1ea3, c\u00f4ng t\u00e1c tuy\u00ean truy\u1ec1n v\u00e0 \u0111\u00e0o t\u1ea1o v\u1ec1 c\u00e1c quy \u0111\u1ecbnh m\u1edbi l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. C\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng v\u00e0 doanh nghi\u1ec7p c\u1ea7n ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng m\u1ecdi b\u00ean \u0111\u1ec1u n\u1eafm r\u00f5 c\u00e1c y\u00eau c\u1ea7u v\u00e0 th\u1ef1c thi \u0111\u00fang quy \u0111\u1ecbnh, t\u1eeb \u0111\u00f3 \u0111\u1ea1t \u0111\u01b0\u1ee3c m\u1ee5c ti\u00eau ph\u00e1t tri\u1ec3n kinh t\u1ebf m\u00e0 Lu\u1eadt \u0111\u1ec1 ra.\u00a0<\/span><\/p>\n<p><em>Vi\u1ec7c Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt Thu\u1ebf VAT s\u1eeda \u0111\u1ed5i l\u00e0 m\u1ed9t b\u01b0\u1edbc \u0111i quan tr\u1ecdng trong vi\u1ec7c ho\u00e0n thi\u1ec7n h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a Vi\u1ec7t Nam. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap c\u1ea3i c\u00e1ch n\u1ec1n kinh t\u1ebf m\u00e0 c\u00f2n th\u00fac \u0111\u1ea9y s\u1ef1 ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng c\u1ee7a c\u00e1c doanh nghi\u1ec7p v\u00e0 c\u1ea3i thi\u1ec7n ch\u1ea5t l\u01b0\u1ee3ng s\u1ed1ng cho ng\u01b0\u1eddi d\u00e2n. V\u1edbi s\u1ef1 \u0111\u1ed3ng h\u00e0nh c\u1ee7a c\u00f4ng ngh\u1ec7 v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 h\u1ee3p l\u00fd, Lu\u1eadt Thu\u1ebf VAT s\u1eeda \u0111\u1ed5i s\u1ebd l\u00e0 m\u1ed9t \u0111\u1ed9ng l\u1ef1c quan tr\u1ecdng cho s\u1ef1 ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf Vi\u1ec7t Nam trong nh\u1eefng n\u0103m t\u1edbi.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Qu\u1ed1c h\u1ed9i ch\u00ednh th\u1ee9c th\u00f4ng qua Lu\u1eadt thu\u1ebf GTGT (s\u1eeda \u0111\u1ed5i) v\u1edbi nhi\u1ec1u \u0111i\u1ec3m m\u1edbi v\u1ec1 thu\u1ebf su\u1ea5t, th\u1eddi \u0111i\u1ec3m ch\u1ecbu thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2025 Qu\u1ed1c h\u1ed9i \u0111\u00e3 bi\u1ec3u quy\u1ebft th\u00f4ng qua Lu\u1eadt Thu\u1ebf GTGT (s\u1eeda \u0111\u1ed5i) v\u00e0o chi\u1ec1u 26\/11 v\u1edbi t\u1ef7 l\u1ec7 t\u00e1n th\u00e0nh \u0111\u1ea1t 84,97% (407\/451 \u0111\u1ea1i bi\u1ec3u). \u0110\u00e2y l\u00e0 [&hellip;]<\/p>\n","protected":false},"featured_media":13449,"template":"","article_category":[10,13],"class_list":["post-9512","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\/9512","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\/13449"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9512"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}