{"id":15412,"date":"2022-04-05T01:00:44","date_gmt":"2022-04-05T01:00:44","guid":{"rendered":"https:\/\/bizlawyer.vn\/new-guidance-on-the-implementation-of-an-8-value-added-tax-reduction"},"modified":"2022-04-05T01:08:08","modified_gmt":"2022-04-05T01:08:08","slug":"huong-dan-moi-ve-viec-thuc-hien-giam-thue-gtgt-8","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/huong-dan-moi-ve-viec-thuc-hien-giam-thue-gtgt-8","title":{"rendered":"H\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n gi\u1ea3m thu\u1ebf GTGT 8%"},"content":{"rendered":"

Ng\u00e0y 23\/03\/2022, B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 2688\/BTC-TCT v\u1ec1 vi\u1ec7c thu\u1ebf GTGT t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 15\/2022\/N\u0110-CP. Theo \u0111\u00f3, C\u00f4ng v\u0103n n\u00e0y \u0111\u00e3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 vi\u1ec7c l\u1eadp ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh k\u00fd h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5, \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n tr\u01b0\u1edbc ng\u00e0y 01\/02\/2022 v\u1edbi thu\u1ebf su\u1ea5t 10% nh\u01b0ng d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh trong th\u1eddi gian t\u1eeb ng\u00e0y 01\/02\/2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2022 th\u00ec:
\n– \u0110\u1ed1i v\u1edbi ph\u1ea7n ti\u1ec1n \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y 01\/02\/2022 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT;
\n– \u0110\u1ed1i v\u1edbi ph\u1ea7n ti\u1ec1n c\u00f2n l\u1ea1i ch\u01b0a thanh to\u00e1n, \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y 01\/02\/2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2022 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c m\u1ee9c thu\u1ebf su\u1ea5t 10% trong th\u00e1ng 01\/2022 nh\u01b0ng \u0111\u1ebfn th\u00e1ng 02\/2022 c\u01a1 s\u1edf kinh doanh m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong th\u00e1ng 01\/2022 th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.<\/p>\n

3. \u0110\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/02\/2022 v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10%, sau ng\u00e0y 01\/02\/2022 ph\u00e1t sinh c\u00e1c n\u1ed9i dung sai s\u00f3t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 ti\u1ec1n h\u00e0ng, thu\u1ebf GTGT ho\u1eb7c tr\u1ea3 l\u1ea1i h\u00e0ng th\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh, h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng \u0111\u01b0\u1ee3c l\u1eadp v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 10%.<\/p>\n

4. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1eb7c th\u00f9 nh\u01b0 cung c\u1ea5p \u0111i\u1ec7n, c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n l\u1eadp t\u1eeb ng\u00e0y 01\/02\/2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2022.<\/p>\n

C\u00f4ng v\u0103n n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 23\/03\/2022.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 23\/03\/2022, B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 2688\/BTC-TCT v\u1ec1 vi\u1ec7c thu\u1ebf GTGT t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 15\/2022\/N\u0110-CP. Theo \u0111\u00f3, C\u00f4ng v\u0103n n\u00e0y \u0111\u00e3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 vi\u1ec7c l\u1eadp ho\u00e1 \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0 sau: 1. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh k\u00fd h\u1ee3p \u0111\u1ed3ng cung […]<\/p>\n","protected":false},"author":3,"featured_media":15406,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15412","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/15412","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=15412"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/15412\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/15406"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=15412"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=15412"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=15412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}