{"id":48207,"date":"2022-12-12T17:28:21","date_gmt":"2022-12-12T10:28:21","guid":{"rendered":"https:\/\/nicvn.com\/?p=48207"},"modified":"2023-12-15T10:56:57","modified_gmt":"2023-12-15T03:56:57","slug":"quan-trong-tu-01-01-2023-thue-vat-tang-tro-lai-10","status":"publish","type":"post","link":"https:\/\/nicvn.com\/vi\/quan-trong-tu-01-01-2023-thue-vat-tang-tro-lai-10","title":{"rendered":"[QUAN TR\u1eccNG] T\u1eeb 01\/01\/2023 Thu\u1ebf VAT T\u0103ng Tr\u1edf L\u1ea1i 10%"},"content":{"rendered":"

Ng\u00e0y 11\/01\/2022, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua\u00a0Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, ti\u1ec1n t\u1ec7 h\u1ed7 tr\u1ee3 Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i trong \u0111\u00f3 c\u00f3 ch\u00ednh s\u00e1ch: Gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8% trong n\u0103m 2022 (chi ti\u1ebft t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP)<\/strong><\/p>\n

Theo \u0111\u00f3, gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u1eeb \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 02 n\u0103m 2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2022, \u00e1p d\u1ee5ng \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 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% (c\u00f2n 8%),<\/p>\n

Tr\u1eeb m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau: vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, 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, 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 ho\u00e1 ch\u1ea5t, 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;<\/em><\/p>\n

Theo \u0111\u00f3, trong n\u0103m 2022, doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f2n 8%, \u0111i\u1ec1u n\u00e0y t\u1ea1o \u0111i\u1ec1u ki\u1ec7n r\u1ea5t nhi\u1ec1u cho doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n ph\u1ee5c h\u1ed3i kinh t\u1ebf sau \u0111\u1ea1i d\u1ecbch. Tuy nhi\u00ean, n\u0103m 2022 \u0111\u00e3 s\u1eafp qua, v\u00e0 k\u1ec3 t\u1eeb 01\/01\/2023, n\u1ebfu kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT s\u1ebd tr\u1edf v\u1ec1 m\u1ee9c 10%<\/strong> theo \u0111\u00fang th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/p>\n

Nh\u01b0 v\u1eady, k\u1ec3 t\u1eeb 01\/01\/2023 thu\u1ebf su\u1ea5t GTGT (thu\u1ebf VAT) s\u1ebd t\u0103ng tr\u1edf l\u1ea1i l\u00e0 10%<\/strong><\/span><\/h3>\n

Doanh nghi\u1ec7p l\u01b0u \u00fd \u0111\u1ec3 nhanh ch\u00f3ng th\u1ef1c hi\u1ec7n thanh to\u00e1n c\u0169ng nh\u01b0 c\u00e1c kho\u1ea3n thu chi t\u1eeb nay \u0111\u1ebfn h\u1ebft 31\/12\/2022 b\u1edfi n\u1ebfu kh\u00f4ng qua n\u0103m 2023 s\u1ebd b\u1ecb t\u00ednh m\u1ee9c thu\u1ebf su\u1ea5t cao h\u01a1n.<\/p>\n

Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2022 \u0111ang l\u00e0 bao nhi\u00eau?<\/strong><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i n\u0103m 2013,\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt s\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf 2014\u00a0v\u00e0\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 1 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1eeda \u0111\u1ed5i 2016) v\u00e0\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP\u00a0th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n nay \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

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  • \n
    M\u1ee9c thu\u1ebf su\u1ea5t 0% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y khi xu\u1ea5t kh\u1ea9u, tuy nhi\u00ean tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/strong><\/h5>\n
      \n
    • Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7, chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i;<\/li>\n
    • D\u1ecbch v\u1ee5 t\u00e1i b\u1ea3o hi\u1ec3m ra n\u01b0\u1edbc ngo\u00e0i;<\/li>\n
    • D\u1ecbch v\u1ee5 c\u1ea5p t\u00edn d\u1ee5ng;<\/li>\n
    • Chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n;<\/li>\n
    • D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1i sinh;<\/li>\n
    • D\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, vi\u1ec5n th\u00f4ng;<\/li>\n
    • S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 23 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam, trong khu phi thu\u1ebf quan; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n

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      • \n
        M\u1ee9c thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau \u0111\u00e2y:<\/strong><\/h5>\n
          \n
        • N\u01b0\u1edbc s\u1ea1ch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 sinh ho\u1ea1t;<\/li>\n
        • Qu\u1eb7ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ph\u00e2n b\u00f3n; thu\u1ed1c ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh v\u00e0 ch\u1ea5t k\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng;<\/li>\n
        • 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;<\/li>\n
        • S\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt,ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn, tr\u1eeb s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y;<\/li>\n
        • M\u1ee7 cao su s\u01a1 ch\u1ebf; nh\u1ef1a th\u00f4ng s\u01a1 ch\u1ebf; l\u01b0\u1edbi, d\u00e2y gi\u1ec1ng v\u00e0 s\u1ee3i \u0111\u1ec3 \u0111an l\u01b0\u1edbi \u0111\u00e1nh c\u00e1;<\/li>\n
        • Th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng; l\u00e2m s\u1ea3n ch\u01b0a qua ch\u1ebf bi\u1ebfn, tr\u1eeb g\u1ed7, m\u0103ng v\u00e0 s\u1ea3n ph\u1ea9m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y;<\/li>\n
        • \u0110\u01b0\u1eddng; ph\u1ee5 ph\u1ea9m trong s\u1ea3n xu\u1ea5t \u0111\u01b0\u1eddng, bao g\u1ed3m g\u1ec9 \u0111\u01b0\u1eddng, b\u00e3 m\u00eda, b\u00e3 b\u00f9n;<\/li>\n
        • 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; b\u00f4ng s\u01a1 ch\u1ebf; gi\u1ea5y in b\u00e1o;<\/li>\n
        • Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf, b\u00f4ng, b\u0103ng v\u1ec7 sinh y t\u1ebf; thu\u1ed1c ph\u00f2ng b\u1ec7nh, ch\u1eefa b\u1ec7nh; s\u1ea3n ph\u1ea9m h\u00f3a d\u01b0\u1ee3c, d\u01b0\u1ee3c li\u1ec7u l\u00e0 nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t thu\u1ed1c ch\u1eefa b\u1ec7nh, thu\u1ed1c ph\u00f2ng b\u1ec7nh;<\/li>\n
        • Gi\u00e1o c\u1ee5 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 k\u1ebb, com-pa v\u00e0 c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u, th\u00ed nghi\u1ec7m khoa h\u1ecdc;<\/li>\n
        • Ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, tri\u1ec3n l\u00e3m, th\u1ec3 d\u1ee5c, th\u1ec3 thao; bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, s\u1ea3n xu\u1ea5t phim; nh\u1eadp kh\u1ea9u, ph\u00e1t h\u00e0nh v\u00e0 chi\u1ebfu phim;<\/li>\n
        • \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;<\/li>\n
        • \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.<\/li>\n
        • B\u00e1n, cho thu\u00ea, cho thu\u00ea mua nh\u00e0 \u1edf x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt nh\u00e0 \u1edf.<\/li>\n<\/ul>\n<\/li>\n
        • \n
          M\u1ee9c thu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% v\u00e0 thu\u1ebf su\u1ea5t 5%.<\/strong><\/h5>\n<\/li>\n
        • \n
          M\u1ee9c thu\u1ebf su\u1ea5t 8% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP.<\/strong><\/h5>\n<\/li>\n<\/ul>\n

          Thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng d\u1ef1 ki\u1ebfn n\u0103m 2023 l\u00e0 bao nhi\u00eau?<\/strong><\/h2>\n

          N\u0103m 2022, m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% th\u00ec \u0111ang \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 15\/2022\/N\u0110-CP, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

          C\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10%<\/strong> (kh\u00f4ng thu\u1ed9c m\u1ee9c 0% v\u00e0 5% \u1edf tr\u00ean), LO\u1ea0I TR\u1eea<\/strong> nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau:<\/p>\n

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          • 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.<\/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.<\/li>\n
          • C\u00f4ng ngh\u1ec7 th\u00f4ng tin theo ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/li>\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 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \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 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.<\/li>\n<\/ul>\n

            Tuy nhi\u00ean, t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP\u00a0ghi nh\u1eadn c\u1ee5 th\u1ec3 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 8% n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2022<\/strong>.<\/p>\n

            Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n
            \n<\/em><\/strong>1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01 th\u00e1ng 02 n\u0103m 2022.
            \n<\/em>\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 02 n\u0103m 2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2022.<\/em><\/p><\/blockquote>\n

            Nh\u01b0 v\u1eady, k\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2023 th\u00ec thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng d\u1ef1 ki\u1ebfn s\u1ebd tr\u1edf l\u1ea1i b\u00ecnh th\u01b0\u1eddng cho \u0111\u1ebfn khi Ch\u00ednh ph\u1ee7 \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh m\u1edbi v\u1ec1 vi\u1ec7c gia h\u1ea1n gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hay kh\u00f4ng. Theo \u0111\u00f3, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng d\u1ef1 ki\u1ebfn n\u0103m 2023 g\u1ed3m:<\/p>\n

              \n
            • M\u1ee9c thu\u1ebf su\u1ea5t 0% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf v\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y khi xu\u1ea5t kh\u1ea9u, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i n\u0103m 2013.<\/li>\n
            • M\u1ee9c thu\u1ebf su\u1ea5t 5% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi kho\u1ea3n 3 \u0110i\u1ec1u 1 Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i n\u0103m 2013, kho\u1ea3n 2 \u0110i\u1ec1u 3 Lu\u1eadt s\u1eeda \u0111\u1ed5i c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf 2014)<\/li>\n
            • M\u1ee9c thu\u1ebf su\u1ea5t 10% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% v\u00e0 thu\u1ebf su\u1ea5t 5%.<\/li>\n<\/ul>\n

              Ai l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng?<\/strong><\/h2>\n

              Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 209\/2013\/N\u0110-CP\u00a0v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0 sau:<\/p>\n

                \n
              • Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (sau \u0111\u00e2y g\u1ecdi l\u00e0 c\u01a1 s\u1edf kinh doanh) v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n
              • T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh t\u1ea1i Vi\u1ec7t Nam mua d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p mua d\u1ecbch v\u1ee5 g\u1eafn v\u1edbi h\u00e0ng h\u00f3a) c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam. C\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u00ec t\u1ed5 ch\u1ee9c. C\u00e1 nh\u00e2n mua d\u1ecbch v\u1ee5 l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                Ng\u00e0y 11\/01\/2022, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua\u00a0Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, ti\u1ec1n t\u1ec7 h\u1ed7 tr\u1ee3 Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i trong \u0111\u00f3 c\u00f3 ch\u00ednh s\u00e1ch: Gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8% trong n\u0103m 2022 (chi ti\u1ebft t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP) […]<\/p>\n","protected":false},"author":112,"featured_media":48410,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[138],"tags":[949,947,946,948],"class_list":["post-48207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-goc-bao-chi","tag-tang-thue-2023","tag-thue-gtgt-2023","tag-thue-vat","tag-thue-vat-2023"],"acf":[],"yoast_head":"\n[QUAN TR\u1eccNG] T\u1eeb 01\/01\/2023 Thu\u1ebf VAT T\u0103ng Tr\u1edf L\u1ea1i 10% | NIC Global<\/title>\n<meta name=\"description\" content=\"T\u0103ng thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (thu\u1ebf VAT) tr\u1edf l\u1ea1i m\u1ee9c 10% v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng ho\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf trong n\u0103m 2022\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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