{"id":23003,"date":"2022-02-09T09:48:52","date_gmt":"2022-02-09T02:48:52","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=23003"},"modified":"2022-02-09T09:48:52","modified_gmt":"2022-02-09T02:48:52","slug":"hop-dong-da-ky-ket-tu-truoc-voi-thue-suat-10-gio-duoc-giam-8-thi-xu-ly-nhu-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/hop-dong-da-ky-ket-tu-truoc-voi-thue-suat-10-gio-duoc-giam-8-thi-xu-ly-nhu-the-nao\/","title":{"rendered":"H\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft t\u1eeb tr\u01b0\u1edbc v\u1edbi thu\u1ebf su\u1ea5t 10% gi\u1edd \u0111\u01b0\u1ee3c gi\u1ea3m 8% th\u00ec x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?"},"content":{"rendered":"<p><strong>V\u00ed d\u1ee5: <\/strong>H\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft t\u1eeb tr\u01b0\u1edbc v\u1edbi thu\u1ebf su\u1ea5t 10%, thi c\u00f4ng 3 n\u0103m \u0111\u00e3 xu\u1ea5t ho\u00e1 \u0111\u01a1n 2021, s\u1ebd xu\u1ea5t ti\u1ebfp 2022, 2023.<strong><br \/>\n<\/strong><\/p>\n<p><strong>H\u01b0\u1edbng d\u1eabn:<\/strong><\/p>\n<p><strong>V\u1ec1 ph\u1ea7n h\u1ee3p \u0111\u1ed3ng:<\/strong> Anh\/Ch\u1ecb c\u1ea7n li\u00ean h\u1ec7 \u0111\u1ed1i t\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng ( c\u00f3 th\u1ec3 l\u00e0 ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng) \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng cho ph\u00f9 h\u1ee3p.<\/p>\n<p><strong>V\u1ec1 ph\u1ea7n xu\u1ea5t h\u00f3a \u0111\u01a1n:<\/strong> C\u0103n c\u1ee9 theo <strong>Kho\u1ea3n 2, \u0110i\u1ec1u 16, Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/strong>, th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT nh\u01b0 sau:<\/p>\n<ul>\n<li>Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a: Th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu\/quy\u1ec1n s\u1eed d\u1ee5ng, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/li>\n<li>Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/li>\n<li>Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh: Ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 7 ng\u00e0y t\u00ednh t\u1eeb ng\u00e0y ghi ch\u1ec9 s\u1ed1 \u0111i\u1ec7n, n\u01b0\u1edbc ti\u00eau th\u1ee5 ho\u1eb7c k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc cung c\u1ea5p d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, truy\u1ec1n h\u00ecnh.<\/li>\n<li>Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t: Th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c\/kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t \u0111\u00e3 ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a.<\/li>\n<li>Ho\u1ea1t \u0111\u1ed9ng b\u00e1n x\u0103ng d\u1ea7u t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng b\u00e1n l\u1ebb: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m theo b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/li>\n<li>Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u: L\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan (Theo Kho\u1ea3n 7, \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 119\/2014\/TT-BTC).<\/li>\n<\/ul>\n<p>=&gt; Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0o th\u00e1ng 1\/2022 s\u1ebd l\u00e0 10%, v\u00e0o th\u00e1ng 2\/2022 s\u1ebd l\u00e0 8%<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00ed d\u1ee5: H\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd k\u1ebft t\u1eeb tr\u01b0\u1edbc v\u1edbi thu\u1ebf su\u1ea5t 10%, thi c\u00f4ng 3 n\u0103m \u0111\u00e3 xu\u1ea5t ho\u00e1 \u0111\u01a1n 2021, s\u1ebd xu\u1ea5t ti\u1ebfp 2022, 2023. H\u01b0\u1edbng d\u1eabn: V\u1ec1 ph\u1ea7n h\u1ee3p \u0111\u1ed3ng: Anh\/Ch\u1ecb c\u1ea7n li\u00ean h\u1ec7 \u0111\u1ed1i t\u00e1c \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng ( c\u00f3 th\u1ec3 l\u00e0&#8230;<\/p>\n","protected":false},"author":110,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2631],"ht-kb-tag":[],"class_list":["post-23003","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/23003","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/110"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=23003"}],"version-history":[{"count":1,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/23003\/revisions"}],"predecessor-version":[{"id":23004,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/23003\/revisions\/23004"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=23003"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=23003"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=23003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}