{"id":10873,"date":"2023-12-18T14:04:30","date_gmt":"2023-12-18T07:04:30","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=10873"},"modified":"2024-01-10T18:01:04","modified_gmt":"2024-01-10T11:01:04","slug":"huong-dan-ben-ban-xac-dinh-thue-suat-thue-gtgt-8-hay-10","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/huong-dan-ben-ban-xac-dinh-thue-suat-thue-gtgt-8-hay-10\/","title":{"rendered":"H\u01af\u1edaNG D\u1eaaN B\u00caN B\u00c1N X\u00c1C \u0110\u1ecaNH THU\u1ebe SU\u1ea4T THU\u1ebe GTGT 8% HAY 10%"},"content":{"rendered":"<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"680\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2024\/01\/xnk.png\" alt=\"\" class=\"wp-image-10884\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2024\/01\/xnk.png 1000w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2024\/01\/xnk-300x204.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2024\/01\/xnk-768x522.png 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure><\/div>\n\n\n<p>\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 5435\/TCT-CS ng\u00e0y 04\/12\/2023 v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua th\u00ec \u0111\u1ed1i chi\u1ebfu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I, II, III ban h\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 44\/2023\/N\u0110-CP, c\u1ee5 th\u1ec3:<\/p>\n\n\n\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb ng\u00e0y 01\/7\/2023 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2023 th\u00ec thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 44;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 10% v\u00e0 kh\u00f4ng thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I, II, III ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 44 th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 44 t\u1eeb ng\u00e0y 01\/7\/2023 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2023;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I, II, III ban h\u00e0nh theo Ngh\u1ecb \u0111\u1ecbnh 44 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n xu\u1ea5t, kinh doanh nhi\u1ec1u lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t GTGT kh\u00e1c nhau ph\u1ea3i khai thu\u1ebf GTGT theo t\u1eebng m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c theo m\u1ee9c thu\u1ebf su\u1ea5t th\u00ec ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, kinh doanh.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1AHORY0euU_dkEetnG4kh_KuvtRUV9nOL\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\"><strong><em>C\u00f4ng v\u0103n 5435\/TCT-CS<\/em><\/strong><\/a><strong><em><\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 5435\/TCT-CS ng\u00e0y 04\/12\/2023 v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT). Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua th\u00ec \u0111\u1ed1i chi\u1ebfu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 doanh [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":10884,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/10873"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=10873"}],"version-history":[{"count":3,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/10873\/revisions"}],"predecessor-version":[{"id":10887,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/10873\/revisions\/10887"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/10884"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=10873"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=10873"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=10873"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}