{"id":11450,"date":"2025-07-08T09:40:33","date_gmt":"2025-07-08T02:40:33","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11450"},"modified":"2025-07-08T09:41:21","modified_gmt":"2025-07-08T02:41:21","slug":"chinh-thuc-giam-2-thue-gia-tri-gia-tang-tu-01-7-2025-den-het-31-12-2026","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/chinh-thuc-giam-2-thue-gia-tri-gia-tang-tu-01-7-2025-den-het-31-12-2026\/","title":{"rendered":"CH\u00cdNH TH\u1ee8C GI\u1ea2M 2% THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG T\u1eea 01\/7\/2025 \u0110\u1ebeN H\u1ebeT 31\/12\/2026"},"content":{"rendered":"\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"970\" height=\"554\" data-id=\"11451\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/image.png\" alt=\"\" class=\"wp-image-11451\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/image.png 970w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/image-300x171.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2025\/07\/image-768x439.png 768w\" sizes=\"(max-width: 970px) 100vw, 970px\" \/><\/figure>\n<\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 30\/6\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025 quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 ng\u00e0y 17\/6\/2025 c\u1ee7a Qu\u1ed1c h\u1ed9i. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c c\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu thu\u1ebf su\u1ea5t GTGT 10% nh\u01b0 sau:<\/p>\n\n\n\n<p>(i) <strong>Gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \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 10%, tr\u1eeb nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau:<\/strong><\/p>\n\n\n\n<ul>\n<li>Vi\u1ec5n th\u00f4ng, 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, s\u1ea3n ph\u1ea9m kim lo\u1ea1i, s\u1ea3n ph\u1ea9m khai kho\u00e1ng (tr\u1eeb than).<\/li>\n\n\n\n<li>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 (tr\u1eeb x\u0103ng).<\/li>\n\n\n\n<li>Vi\u1ec7c gi\u1ea3m thu\u1ebf GTGT cho t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh n\u00eau tr\u00ean \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.<\/li>\n<\/ul>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00eau t\u1ea1i c\u00e1c Ph\u1ee5 l\u1ee5c I v\u00e0 II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT 5% theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.<\/p>\n\n\n\n<div class=\"wp-block-group is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"wp-block-group__inner-container\">\n<p>(ii) <strong>M\u1ee9c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng:<\/strong><\/p>\n\n\n\n<ul>\n<li>C\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT 8% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh n\u00eau tr\u00ean.<\/li>\n\n\n\n<li>C\u01a1 s\u1edf kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh) t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u01b0\u1ee3c gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT khi th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT quy \u0111\u1ecbnh n\u00eau tr\u00ean.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1i_z0I5HGY0aX2nu2Shfp3jRYPLxATYEu\/view\" target=\"_blank\" rel=\"noopener\"><strong><em>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 174\/2025\/N\u0110-CP<\/em><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 30\/6\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025 quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 ng\u00e0y 17\/6\/2025 c\u1ee7a Qu\u1ed1c h\u1ed9i. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c c\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu thu\u1ebf su\u1ea5t GTGT 10% [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11451,"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\/11450"}],"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=11450"}],"version-history":[{"count":3,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11450\/revisions"}],"predecessor-version":[{"id":11454,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11450\/revisions\/11454"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11451"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}