{"id":14408,"date":"2021-08-02T06:15:27","date_gmt":"2021-08-02T06:15:27","guid":{"rendered":"https:\/\/bizlawyer.vn\/bo-sung-quy-dinh-ve-thiet-bi-dung-cu-y-te-chiu-5-thue-suat-thue-gtgt"},"modified":"2021-08-02T06:26:09","modified_gmt":"2021-08-02T06:26:09","slug":"bo-sung-quy-dinh-ve-thiet-bi-dung-cu-y-te-chiu-5-thue-suat-thue-gtgt","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/bo-sung-quy-dinh-ve-thiet-bi-dung-cu-y-te-chiu-5-thue-suat-thue-gtgt\/","title":{"rendered":"B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf ch\u1ecbu 5% thu\u1ebf su\u1ea5t thu\u1ebf GTGT"},"content":{"rendered":"

Ng\u00e0y 11\/06\/2021, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 43\/2021\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 11 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cTh\u00f4ng t\u01b0 43<\/strong>\u201d).
\nTheo \u0111\u00f3, Th\u00f4ng t\u01b0 43 n\u00e0y \u0111\u00e3 b\u1ed5 sung v\u00e0 chi ti\u1ebft h\u01a1n \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu 5% thu\u1ebf su\u1ea5t thu\u1ebf GTGT, c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi c\u00e1c thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf s\u1ebd ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5% khi c\u00f3 m\u1ed9t trong nh\u1eefng gi\u1ea5y t\u1edd sau:
\n– Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u ho\u1eb7c<\/em><\/strong>;
\n– Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd l\u01b0u h\u00e0nh ho\u1eb7c<\/strong><\/em>;
\n– Phi\u1ebfu ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 c\u00f4ng b\u1ed1 ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 y t\u1ebf ho\u1eb7c<\/strong><\/em>;
\n– Theo Danh m\u1ee5c trang thi\u1ebft b\u1ecb y t\u1ebf thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh c\u1ee7a B\u1ed9 Y t\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a theo Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 14\/2018\/TT-BYT ng\u00e0y 15\/5\/2018 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Y t\u1ebf v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3).
\nTr\u01b0\u1edbc \u0111\u00f3, Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ch\u1ec9 h\u01b0\u1edbng d\u1eabn chung chung r\u1eb1ng: C\u00e1c d\u1ee5ng c\u1ee5, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng cho y t\u1ebf kh\u00e1c t<\/strong>heo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf<\/strong><\/em> ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 5%. Vi\u1ec7c b\u1ed5 sung v\u00e0 chi ti\u1ebft h\u00f3a t\u1ea1i Th\u00f4ng t\u01b0 43 \u0111\u00e3 gi\u00fap vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t 5% tr\u1edf n\u00ean d\u1ec5 d\u00e0ng h\u01a1n.
\nNh\u01b0 v\u1eady, k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 43 c\u00f3 hi\u1ec7u l\u1ef1c (ng\u00e0y 01\/8\/2021<\/em>) th\u00ec nh\u1eefng thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf c\u00f3 m\u1ed9t trong c\u00e1c gi\u1ea5y t\u1edd n\u00eau tr\u00ean ph\u1ea3i ch\u1ecbu 5% thu\u1ebf su\u1ea5t thu\u1ebf GTGT.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 11\/06\/2021, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 43\/2021\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 11 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 […]<\/p>\n","protected":false},"author":3,"featured_media":14404,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"acf":[],"yoast_head":"\nB\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 y t\u1ebf ch\u1ecbu 5% thu\u1ebf su\u1ea5t thu\u1ebf GTGT - 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