{"id":9526,"date":"2024-12-20T11:31:53","date_gmt":"2024-12-20T04:31:53","guid":{"rendered":"https:\/\/fts.com.vn\/?p=9526"},"modified":"2025-11-07T11:00:00","modified_gmt":"2025-11-07T04:00:00","slug":"tong-hop-cac-diem-moi-cua-luat-thue-gtgt-nam-2025","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/tong-hop-cac-diem-moi-cua-luat-thue-gtgt-nam-2025\/","title":{"rendered":"T\u1ed4NG H\u1ee2P C\u00c1C \u0110I\u1ec2M M\u1edaI C\u1ee6A LU\u1eacT THU\u1ebe GTGT N\u0102M 2025."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i l\u00e0 m\u1ed9t trong c\u00e1c Lu\u1eadt \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i kh\u00f3a XV ch\u00ednh th\u1ee9c th\u00f4ng qua t\u1ea1i Ch\u01b0\u01a1ng tr\u00ecnh K\u1ef3 h\u1ecdp th\u1ee9 8 v\u00e0o chi\u1ec1u ng\u00e0y 26\/11\/2024 s\u1ed1 48\/2024\/QH15 v\u1edbi k\u1ebft qu\u1ea3 407\/451 \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i tham gia bi\u1ec3u quy\u1ebft t\u00e1n th\u00e0nh, chi\u1ebfm 84,97% t\u1ed5ng s\u1ed1 \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i. D\u01b0\u1edbi \u0111\u00e2y FTS s\u1ebd t\u1ed5ng h\u1ee3p v\u00e0 c\u1eadp nh\u1eadt nh\u1eefng n\u1ed9i dung m\u1edbi nh\u1ea5t c\u1ee7a D\u1ef1 th\u1ea3o Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i.\u00a0<\/span><\/p>\n<h4><strong>1.Quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT:<\/strong><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a: Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5: Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh cung \u1ee9ng ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5.\u00a0<\/span><\/li>\n<\/ul>\n<h4><strong>2. \u0110i\u1ec1u ch\u1ec9nh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT:<\/strong><\/h4>\n<p><span style=\"font-weight: 400;\"><em>\u0110i\u1ec1u 5<\/em> Lu\u1eadt Thu\u1ebf GTGT 2024 \u0111i\u1ec1u ch\u1ec9nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf<em> GTGT s\u1ed1 13\/2008\/QH12<\/em>, s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt s\u1ed1<em> 31\/2013\/QH13<\/em>, Lu\u1eadt s\u1ed1<em> 106\/2016\/QH13<\/em> nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0\u1ee3c b\u1ecf m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">L\u01b0\u1ee3c b\u1ecf m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u00f3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, t\u00e0u \u0111\u00e1nh b\u1eaft xa b\u1edd;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n; d\u1ecbch v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ecb tr\u01b0\u1eddng c\u1ee7a s\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n ho\u1eb7c trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n; ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u1ee9ng kho\u00e1n kh\u00e1c\u2026.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i: S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ph\u1ea3i \u00e1p d\u1ee5ng theo Danh m\u1ee5c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Trong khi tr\u01b0\u1edbc \u0111\u00e2y quy \u0111\u1ecbnh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean th\u00ec bu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung 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 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u00a0<\/span><\/li>\n<\/ul>\n<h4><strong>3.Quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf m\u1edbi \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u.<\/strong><\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/image3.luatvietnam.vn\/uploaded\/1200x675twebp\/images\/original\/2024\/12\/15\/nghi-quyet-ve-giam-2-thue-gtgt-6-thang-dau-nam-2025_1512204920.jpg\" alt=\"Ch\u00ednh th\u1ee9c c\u00f3 Ngh\u1ecb quy\u1ebft gi\u1ea3m 2% thu\u1ebf GTGT 6 th\u00e1ng \u0111\u1ea7u n\u0103m 2025\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay, \u0110i\u1ec1u 7 Lu\u1eadt Thu\u1ebf GTGT 2008 quy \u0111\u1ecbnh, Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 nh\u1eadp t\u1ea1i c\u1eeda kh\u1ea9u c\u1ed9ng v\u1edbi thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3), c\u1ed9ng v\u1edbi thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3) v\u00e0 c\u1ed9ng v\u1edbi thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3). Gi\u00e1 nh\u1eadp t\u1ea1i c\u1eeda kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ea1i \u0111i\u1ec1u 7 Lu\u1eadt thu\u1ebf GTGT 2024, Gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i bao g\u1ed3m:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u (theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf b\u1ed5 sung (n\u1ebfu c\u00f3)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<p><strong>B\u1ed5 sung gi\u00e1 t\u00ednh thu\u1ebf cho h\u00e0ng khuy\u1ebfn m\u1ea1i:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i\u00a0 (theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i) s\u1ebd c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf GTGT b\u1eb1ng 0.<\/span><\/p>\n<h4><strong>4.\u0110i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t:\u00a0<\/strong><\/h4>\n<p><img decoding=\"async\" src=\"https:\/\/amis.misa.vn\/wp-content\/uploads\/2024\/11\/ke-toan-cong-no.jpg\" \/><\/p>\n<p><em><span style=\"font-weight: 400;\">4.1. Thu\u1ebf su\u1ea5t 0% (b\u1ed5 sung):<\/span><\/em><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c khu phi thu\u1ebf quan.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a b\u00e1n t\u1ea1i khu v\u1ef1c c\u00e1ch ly, c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (nh\u01b0 cho thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, d\u1ecbch v\u1ee5 h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i)<\/span><\/li>\n<\/ul>\n<p><em><span style=\"font-weight: 400;\">4.2. Chuy\u1ec3n t\u1eeb kh\u00f4ng ch\u1ecbu thu\u1ebf sang thu\u1ebf su\u1ea5t 5%:<\/span><\/em><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u01b0\u1edbc s\u1ea1ch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 sinh ho\u1ea1t kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i n\u01b0\u1edbc u\u1ed1ng \u0111\u00f3ng chai, \u0111\u00f3ng b\u00ecnh v\u00e0 c\u00e1c lo\u1ea1i n\u01b0\u1edbc gi\u1ea3i kh\u00e1t kh\u00e1c.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e2n b\u00f3n, qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n, thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt v\u00e0 ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 \u0111\u00e0o \u0111\u1eafp, n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng, ao h\u1ed3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, nu\u00f4i tr\u1ed3ng, ch\u0103m s\u00f3c, ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng, s\u01a1 ch\u1ebf, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng g\u1ed7 (tr\u1eeb g\u1ed7, m\u0103ng), ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, tr\u1eeb s\u1ea3n ph\u1ea9m quy t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee7 cao su d\u1ea1ng m\u1ee7 c\u1edd r\u1ebfp, m\u1ee7 t\u1edd, m\u1ee7 b\u00fan, m\u1ee7 c\u1ed1m, l\u01b0\u1edbi, d\u00e2y gi\u1ec1ng v\u00e0 s\u1ee3i \u0111\u1ec3 \u0111an l\u01b0\u1edbi c\u00e1;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m b\u1eb1ng \u0111ay, c\u00f3i, tre, n\u1ee9a, l\u00e1 r\u01a1m, v\u1ecf d\u1eeba, s\u1ecd d\u1eeba, b\u00e8o t\u00e2y v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng kh\u00e1c s\u1ea3n xu\u1ea5t b\u1eb1ng nguy\u00ean li\u1ec7u t\u1eadn d\u1ee5ng t\u1eeb n\u00f4ng nghi\u1ec7p, x\u01a1 b\u00f4ng \u0111\u00e3 qua ch\u1ea3i th\u00f4, ch\u1ea3i k\u1ef9, gi\u1ea5y in b\u00e1o;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e0u khai th\u00e1c th\u1ee7y s\u1ea3n t\u1ea1i v\u00f9ng bi\u1ec3n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft b\u1ecb y t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thi\u1ebft b\u1ecb \u00fd t\u1ebf; thu\u1ed1c ph\u00f2ng b\u1ec7nh, ch\u1eefa b\u1ec7nh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft b\u1ecb d\u00f9ng \u0111\u1ec3 gi\u1ea3ng d\u1ea1y v\u00e0 h\u1ecdc t\u1eadp bao g\u1ed3m: c\u00e1c lo\u1ea1i m\u00f4 h\u00ecnh, h\u00ecnh v\u1ebd, b\u1ea3ng, ph\u1ea5n, th\u01b0\u1edbc, compa;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng ngh\u1ec7 thu\u1eadt bi\u1ec3u di\u1ec5n truy\u1ec1n th\u1ed1ng, d\u00e2n gian;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3 ch\u01a1i cho tr\u1ebb em; s\u00e1ch c\u00e1c lo\u1ea1i, tr\u1eeb s\u00e1ch quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 15 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 khoa h\u1ecdc, c\u00f4ng ngh\u1ec7 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1n, cho thu\u1ebf, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Nh\u00e0 \u1edf\u00a0<\/span><\/li>\n<\/ul>\n<p><em><span style=\"font-weight: 400;\">4.3. Chuy\u1ec3n t\u1eeb thu\u1ebf su\u1ea5t 5% sang 10%:<\/span><\/em><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e2m s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1eddng, ph\u1ee5 ph\u1ea9m t\u1eeb s\u1ea3n xu\u1ea5t \u0111\u01b0\u1eddng (g\u1ec9 \u0111\u01b0\u1eddng, b\u00e3 m\u00eda).\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, tri\u1ec3n l\u00e3m, th\u1ec3 thao, s\u1ea3n xu\u1ea5t v\u00e0 chi\u1ebfu phim.<\/span><\/li>\n<\/ul>\n<h4><strong>5. B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT:\u00a0<\/strong><\/h4>\n<p><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec1u 14, Lu\u1eadt thu\u1ebf GTGT 2024 c\u0169ng b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf kinh doanh ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% n\u1ebfu c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean sau 12 th\u00e1ng ho\u1eb7c 04 qu\u00fd th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT .<\/span><\/li>\n<\/ul>\n<h4><strong>6. Hi\u1ec7u l\u1ef1c thi h\u00e0nh Lu\u1eadt:<\/strong><\/h4>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/7\/2025, ngo\u1ea1i tr\u1eeb quy \u0111\u1ecbnh v\u1ec1 doanh thu c\u1ee7a h\u1ed9 kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, s\u1ebd \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 13\/2008\/QH12 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Lu\u1eadt 31\/2013\/QH13, Lu\u1eadt s\u1ed1 106\/2016\/QH13 h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i l\u00e0 m\u1ed9t trong c\u00e1c Lu\u1eadt \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i kh\u00f3a XV ch\u00ednh th\u1ee9c th\u00f4ng qua t\u1ea1i Ch\u01b0\u01a1ng tr\u00ecnh K\u1ef3 h\u1ecdp th\u1ee9 8 v\u00e0o chi\u1ec1u ng\u00e0y 26\/11\/2024 s\u1ed1 48\/2024\/QH15 v\u1edbi k\u1ebft qu\u1ea3 407\/451 \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i tham gia bi\u1ec3u quy\u1ebft t\u00e1n th\u00e0nh, chi\u1ebfm 84,97% t\u1ed5ng s\u1ed1 \u0111\u1ea1i bi\u1ec3u [&hellip;]<\/p>\n","protected":false},"featured_media":13445,"template":"","article_category":[10,13],"class_list":["post-9526","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\/9526","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\/13445"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=9526"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=9526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}