{"id":7167,"date":"2022-02-16T14:14:58","date_gmt":"2022-02-16T07:14:58","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=7167"},"modified":"2023-06-21T10:46:25","modified_gmt":"2023-06-21T03:46:25","slug":"giam-thue-vat-tu-10-xuong-8-trong-nam-2022","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/giam-thue-vat-tu-10-xuong-8-trong-nam-2022\/","title":{"rendered":"GI\u1ea2M THU\u1ebe VAT T\u1eea 10% XU\u1ed0NG 8% TRONG N\u0102M 2022"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/02\/Giam-thue-VAT-2022-1024x682.jpg\" alt=\"\" class=\"wp-image-8905\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/02\/Giam-thue-VAT-2022-1024x682.jpg 1024w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/02\/Giam-thue-VAT-2022-300x200.jpg 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/02\/Giam-thue-VAT-2022-768x512.jpg 768w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/02\/Giam-thue-VAT-2022.jpg 1427w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Ng\u00e0y 11\/01\/2022, Qu\u1ed1c h\u1ed9i th\u00f4ng qua Ngh\u1ecb\nquy\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\nv\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i.<\/p>\n\n\n\n<p>Theo \u0111\u00f3, gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf GTGT trong\nn\u0103m 2022, \u00e1p 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\nthu\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: vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng,\nch\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\n\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\nch\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\nbi\u1ec7t kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m thu\u1ebf tr\u00ean.<\/p>\n\n\n\n<p>B\u00ean\nc\u1ea1nh \u0111\u00f3, cho ph\u00e9p t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu\nnh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi kho\u1ea3n chi \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 c\u1ee7a doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c\ncho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng d\u1ecbch COVID-19 t\u1ea1i Vi\u1ec7t Nam cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m\n2022.<\/p>\n\n\n\n<p>\u0110\u1ed3ng\nth\u1eddi, Ngh\u1ecb quy\u1ebft cho ph\u00e9p t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu\nthu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi kho\u1ea3n chi \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 c\u1ee7a doanh nghi\u1ec7p,\nt\u1ed5 ch\u1ee9c cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng d\u1ecbch COVID-19 t\u1ea1i Vi\u1ec7t Nam cho k\u1ef3 t\u00ednh\nthu\u1ebf n\u0103m 2022.<\/p>\n\n\n\n<p>Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb\nng\u00e0y 11\/01\/2022 \u0111\u1ebfn ng\u00e0y 31\/12\/2023.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/www.dropbox.com\/s\/zwts1alzv097i8g\/500776.pdf?dl=0\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb\nquy\u1ebft 43\/2022\/QH15<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 11\/01\/2022, Qu\u1ed1c h\u1ed9i th\u00f4ng qua Ngh\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. Theo \u0111\u00f3, gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf GTGT trong n\u0103m 2022, \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8905,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/7167"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=7167"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/7167\/revisions"}],"predecessor-version":[{"id":8906,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/7167\/revisions\/8906"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/8905"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=7167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=7167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=7167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}