{"id":7308,"date":"2022-08-08T15:50:09","date_gmt":"2022-08-08T08:50:09","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=7308"},"modified":"2023-06-18T09:45:14","modified_gmt":"2023-06-18T02:45:14","slug":"huong-dan-xuat-hoa-don-khi-duoc-giam-thue-gtgt-ke-tu-ngay-20-6-2022","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/huong-dan-xuat-hoa-don-khi-duoc-giam-thue-gtgt-ke-tu-ngay-20-6-2022\/","title":{"rendered":"H\u01af\u1edaNG D\u1eaaN XU\u1ea4T H\u00d3A \u0110\u01a0N KHI \u0110\u01af\u1ee2C GI\u1ea2M THU\u1ebe GTGT K\u1ec2 T\u1eea NG\u00c0Y 20\/6\/2022"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/08\/pexels-mikhail-nilov-8296970-min-1024x683-1.jpg\" alt=\"\" class=\"wp-image-8842\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/08\/pexels-mikhail-nilov-8296970-min-1024x683-1.jpg 1024w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/08\/pexels-mikhail-nilov-8296970-min-1024x683-1-300x200.jpg 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2022\/08\/pexels-mikhail-nilov-8296970-min-1024x683-1-768x512.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Ngh\u1ecb \u0111\u1ecbnh 41\/2022\/N\u0110-CP \u0111\u00e3 s\u1eeda \u0111\u1ed5i l\u1ea1i m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c xu\u1ea5t h\u00f3a \u0111\u01a1n khi \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP. Theo \u0111\u00f3, c\u01a1 s\u1edf kinh doanh xu\u1ea5t h\u00f3a \u0111\u01a1n khi \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf c\u1ea7n l\u01b0u \u00fd v\u1ec1 c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n thu\u1ebf GTGT 8% nh\u01b0 sau:<\/p>\n\n\n\n<p>(i) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/p>\n\n\n\n<ul><li>C\u01a1 s\u1edf kinh doanh khi l\u1eadp h\u00f3a \u0111\u01a1n GTGT cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf GTGT, t\u1ea1i d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT ghi \u201c8%\u201d; ti\u1ec1n thu\u1ebf GTGT; t\u1ed5ng s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n;<\/li><li>C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, c\u01a1 s\u1edf kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00ea khai th\u1ebf GTGT \u0111\u1ea7u ra, c\u01a1 s\u1edf kinh doanh mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1ea3m ghi tr\u00ean h\u00f3a \u0111\u01a1n GTGT.<\/li><\/ul>\n\n\n\n<p>Nh\u01b0 v\u1eady, thay v\u00ec ph\u1ea3i l\u1eadp ri\u00eang 02 h\u00f3a \u0111\u01a1n cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, k\u1ec3 t\u1eeb ng\u00e0y 20\/06\/2022, c\u01a1 s\u1edf kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c quy\u1ec1n ghi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf tr\u00ean c\u00f9ng 01 h\u00f3a \u0111\u01a1n nh\u01b0ng ghi r\u00f5 thu\u1ebf su\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00f3.<\/p>\n\n\n\n<p>(ii) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu (ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp):<\/p>\n\n\n\n<ul><li>C\u01a1 s\u1edf kinh doanh khi l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ea1i c\u1ed9t \u201cTh\u00e0nh ti\u1ec1n\u201d ghi \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u01b0\u1edbc khi gi\u1ea3m, t\u1ea1i d\u00f2ng \u201cC\u1ed9ng ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u201d ghi theo s\u1ed1 \u0111\u00e3 gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % tr\u00ean doanh thu, \u0111\u1ed3ng th\u1eddi ghi ch\u00fa: \u201c\u0111\u00e3 gi\u1ea3m (s\u1ed1 ti\u1ec1n) t\u01b0\u01a1ng \u1ee9ng 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.<\/li><\/ul>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1T8TBWafpKgygey23We-8VhTgqL9rEvH7\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\"><strong><em>Ngh\u1ecb \u0111\u1ecbnh 41\/2022\/N\u0110-CP<\/em><\/strong><\/a><strong><em><\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 41\/2022\/N\u0110-CP \u0111\u00e3 s\u1eeda \u0111\u1ed5i l\u1ea1i m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c xu\u1ea5t h\u00f3a \u0111\u01a1n khi \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP. Theo \u0111\u00f3, c\u01a1 s\u1edf kinh doanh xu\u1ea5t h\u00f3a \u0111\u01a1n khi \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf c\u1ea7n l\u01b0u \u00fd v\u1ec1 c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n thu\u1ebf GTGT 8% nh\u01b0 sau: (i) \u0110\u1ed1i v\u1edbi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8842,"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\/7308"}],"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=7308"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/7308\/revisions"}],"predecessor-version":[{"id":8843,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/7308\/revisions\/8843"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/8842"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=7308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=7308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=7308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}