{"id":22736,"date":"2022-01-25T09:18:31","date_gmt":"2022-01-25T02:18:31","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=22736"},"modified":"2022-02-07T14:45:49","modified_gmt":"2022-02-07T07:45:49","slug":"gioi-thieu-noi-dung-chinh-sach-giam-thue-gtgt-theo-nq43-2022-qh15","status":"publish","type":"ht_kb","link":"http:\/\/helpsme2021.misa.vn\/2022\/kb\/gioi-thieu-noi-dung-chinh-sach-giam-thue-gtgt-theo-nq43-2022-qh15\/","title":{"rendered":"Gi\u1edbi thi\u1ec7u n\u1ed9i dung ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15, Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP"},"content":{"rendered":"<h6>1. N\u1ed9i dung ch\u00ednh<\/h6>\n<p>Ng\u00e0y 11\/01\/2022, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Nghi-quyet-43-2022-QH15-chinh-sach-tai-khoa-tien-te-phuc-hoi-phat-trien-kinh-te-xa-hoi-500776.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb quy\u1ebft 43\/2022\/QH15<\/a> 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 &#8211; x\u00e3 h\u1ed9i.<\/p>\n<p>N\u1ed5i b\u1eadt l\u00e0 ch\u00ednh s\u00e1ch gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf GTGT trong n\u0103m 2022 \u0111\u1ed1i v\u1edbi nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 10% (c\u00f2n 8%).<\/p>\n<p>Ng\u00e0y 28\/01\/2022, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/thuong-mai\/Nghi-dinh-15-2022-ND-CP-mien-giam-thue-theo-Nghi-quyet-43-2022-QH15-chinh-sach-tai-khoa-501143.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/a> quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 vi\u1ec7c thi h\u00e0nh ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15.<\/p>\n<h6>2. N\u1ed9i dung chi ti\u1ebft<\/h6>\n<p><strong>2.1. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/p>\n<p>\u00c1p 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%), tr\u1eeb m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau: <em>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<p><strong>2.2. Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng<\/strong>: T\u1eeb 01\/02\/2022 \u0111\u1ebfn 31\/12\/2022<\/p>\n<p><strong>2.3. Ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng<\/strong>:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li><strong><em>\u0110\u1ed1i v\u1edbi DN t\u00ednh thu\u1ebf GTGT theo PP kh\u1ea5u tr\u1eeb:<\/em><\/strong> Gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \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%).<\/li>\n<li><strong><em>\u0110\u1ed1i v\u1edbi DN t\u00ednh thu\u1ebf GTGT theo PP t\u00ednh t\u1ef7 l\u1ec7 % tr\u00ean doanh thu: <\/em><\/strong>Gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. N\u1ed9i dung ch\u00ednh 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 &#8211; x\u00e3 h\u1ed9i. N\u1ed5i b\u1eadt l\u00e0 ch\u00ednh s\u00e1ch gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf GTGT trong n\u0103m 2022 \u0111\u1ed1i v\u1edbi&#8230;<\/p>\n","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":""},"ht-kb-category":[2588],"ht-kb-tag":[],"_links":{"self":[{"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/22736"}],"collection":[{"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=22736"}],"version-history":[{"count":9,"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/22736\/revisions"}],"predecessor-version":[{"id":22929,"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/22736\/revisions\/22929"}],"wp:attachment":[{"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=22736"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=22736"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpsme2021.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=22736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}