{"id":17350,"date":"2024-06-03T12:58:16","date_gmt":"2024-06-03T12:58:16","guid":{"rendered":"https:\/\/bizlawyer.vn\/?p=17350"},"modified":"2024-06-03T12:58:16","modified_gmt":"2024-06-03T12:58:16","slug":"bai-bo-quy-dinh-ve-ap-dung-thue-suat-thue-gia-tri-gia-tang-trong-mot-so-truong-hop-rieng-biet-doi-voi-mat-hang-thuy-hai-san","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/bai-bo-quy-dinh-ve-ap-dung-thue-suat-thue-gia-tri-gia-tang-trong-mot-so-truong-hop-rieng-biet-doi-voi-mat-hang-thuy-hai-san","title":{"rendered":"B\u00c3I B\u1ece QUY \u0110\u1ecaNH V\u1ec0 \u00c1P D\u1ee4NG THU\u1ebe SU\u1ea4T THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG TRONG M\u1ed8T S\u1ed0 TR\u01af\u1edcNG H\u1ee2P RI\u00caNG BI\u1ec6T \u0110\u1ed0I V\u1edaI M\u1eb6T H\u00c0NG TH\u1ee6Y, H\u1ea2I S\u1ea2N"},"content":{"rendered":"<p><i><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y\u00a0 08\/06\/2024, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf su\u1ea5t thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed9t c\u00e1ch th\u1ed1ng nh\u1ea5t t\u1ea1i c\u00e1c kh\u00e2u nh\u1eadp kh\u1ea9u, gia c\u00f4ng, kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/span><\/i><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Ng\u00e0y 23\/4, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 25\/2024\/TT-BTC v\u1ec1 vi\u1ec7c b\u00e3i b\u1ecf Th\u00f4ng t\u01b0 83\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng theo Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam. Theo \u0111\u00f3, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 n\u1ed9p thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n 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, th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng;\u00a0\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n kinh doanh, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 v\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00e1c n\u1ed9p thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean Gi\u00e1 tr\u1ecb gia t\u0103ng khi b\u00e1n s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n, h\u1ea3i 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, th\u1ef1c ph\u1ea9m t\u01b0\u01a1i s\u1ed1ng \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1ef7 l\u1ec7 1% tr\u00ean doanh thu.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng c\u00f2n l\u1ea1i, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 lo\u1ea1i \u0111\u00e3 qua ch\u1ebf bi\u1ebfn v\u00e0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 10% th\u1ed1ng nh\u1ea5t \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng ho\u1eb7c kinh doanh th\u01b0\u01a1ng m\u1ea1i.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Hi\u1ec7n nay, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \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\u1ed3ng th\u1eddi, ch\u00ednh s\u00e1ch thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, thu\u1ebf su\u1ea5t thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng. Do \u0111\u00f3, Th\u00f4ng t\u01b0 83\/2014\/TT-BTC \u0111\u00e3 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi ch\u00ednh s\u00e1ch\u00a0 ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf k\u1ec3 t\u1eeb ng\u00e0y 08\/6\/2024.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">B\u1ea3n tin n\u00e0y ch\u1ec9 nh\u1eb1m m\u1ee5c \u0111\u00edch th\u00f4ng tin v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi ban h\u00e0nh, kh\u00f4ng d\u00f9ng \u0111\u1ec3 t\u01b0 v\u1ea5n hay \u00e1p d\u1ee5ng cho nh\u1eefng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/i><\/p>\n<p><b>Bizlawyer h\u00e2n h\u1ea1nh \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh c\u00f9ng Qu\u00fd B\u1ea1n \u0111\u1ecdc!<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y\u00a0 08\/06\/2024, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf su\u1ea5t thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n, h\u1ea3i s\u1ea3n s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed9t c\u00e1ch th\u1ed1ng nh\u1ea5t t\u1ea1i c\u00e1c kh\u00e2u nh\u1eadp kh\u1ea9u, gia c\u00f4ng, kinh doanh th\u01b0\u01a1ng m\u1ea1i. &nbsp; Ng\u00e0y 23\/4, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":17349,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-17350","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\/17350","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\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=17350"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/17350\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/17349"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=17350"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=17350"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=17350"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}