{"id":30952,"date":"2023-06-30T21:57:20","date_gmt":"2023-06-30T14:57:20","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&#038;p=30952"},"modified":"2023-06-30T21:57:20","modified_gmt":"2023-06-30T14:57:20","slug":"gioi-thieu-noi-dung-chinh-sach-giam-thue-gtgt-theo-nghi-quyet-101-2023-qh15-nghi-dinh-44-2023-nd-cp","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/gioi-thieu-noi-dung-chinh-sach-giam-thue-gtgt-theo-nghi-quyet-101-2023-qh15-nghi-dinh-44-2023-nd-cp\/","title":{"rendered":"Gi\u1edbi thi\u1ec7u n\u1ed9i dung ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 101\/2023\/QH15, Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP"},"content":{"rendered":"<h6 id=\"1-noi-dung-chinh\"><strong>1. N\u1ed9i dung ch\u00ednh<\/strong><\/h6>\n<p>Ng\u00e0y 24\/06\/2022, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua Ngh\u1ecb quy\u1ebft 101\/2023\/QH15\u00a0v\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 \u2013 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 2023 \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 30\/06\/2023, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-44-2023-ND-CP-chinh-sach-giam-thue-gia-tri-gia-tang-theo-Nghi-quyet-101-2023-QH15-569851.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/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 101\/2023\/QH15.<\/p>\n<h6 id=\"2-noi-dung-chi-tiet\">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%) thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf GTGT quy \u0111\u1ecbnh r\u00f5 trong Ngh\u1ecb quy\u1ebft 101\/2023\/QH15, Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP.<\/p>\n<p><strong>2.2. Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng<\/strong>: T\u1eeb 01\/07\/2023 \u0111\u1ebfn 31\/12\/2023<\/p>\n<p><strong>2.3. Ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng<\/strong>:<\/p>\n<ul>\n<li><strong><em>\u0110\u1ed1i v\u1edbi DN t\u00ednh thu\u1ebf GTGT theo PP kh\u1ea5u tr\u1eeb:<\/em><\/strong>\u00a0Gi\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:\u00a0<\/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 24\/06\/2022, Qu\u1ed1c h\u1ed9i \u0111\u00e3 th\u00f4ng qua Ngh\u1ecb quy\u1ebft 101\/2023\/QH15\u00a0v\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 \u2013 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 2023 \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":"","footnotes":""},"ht-kb-category":[2588],"ht-kb-tag":[],"class_list":["post-30952","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac_hoa_don_dien_tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/30952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=30952"}],"version-history":[{"count":1,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/30952\/revisions"}],"predecessor-version":[{"id":30953,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/30952\/revisions\/30953"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=30952"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=30952"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=30952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}