1. N\u1ed9i dung quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3m thu\u1ebf GTGT t\u1ea1i Ngh\u1ecb quy\u1ebft 142\/2024\/QH15<\/strong><\/h2>\nC\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 72\/2024\/N\u0110-CP v\u1ec1 vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) s\u1ebd \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%, ngo\u1ea1i tr\u1eeb c\u00e1c nh\u00f3m sau:<\/p>\n
\n- Nh\u00f3m vi\u1ec5n th\u00f4ng, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kim lo\u1ea1i v\u00e0 s\u1ea3n ph\u1ea9m t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n, khai kho\u00e1ng (kh\u00f4ng bao g\u1ed3m than), than c\u1ed1c, d\u1ea7u m\u1ecf tinh ch\u1ebf, s\u1ea3n ph\u1ea9m h\u00f3a ch\u1ea5t, c\u00e1c s\u1ea3n ph\u1ea9m n\u00e0y \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea chi ti\u1ebft trong Ph\u1ee5 l\u1ee5c I k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh.<\/li>\n
- C\u00e1c 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 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea trong Ph\u1ee5 l\u1ee5c II c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/li>\n
- C\u00f4ng ngh\u1ec7 th\u00f4ng tin, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c III k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh.<\/li>\n<\/ul>\n
Vi\u1ec7c gi\u1ea3m thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed3ng nh\u1ea5t t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng, kinh doanh th\u01b0\u01a1ng m\u1ea1i. \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng than khai th\u00e1c b\u00e1n ra, bao g\u1ed3m c\u1ea3 than qua s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i theo quy tr\u00ecnh kh\u00e9p k\u00edn, v\u1eabn \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT. Tuy nhi\u00ean, c\u00e1c kh\u00e2u kh\u00e1c ngo\u00e0i khai th\u00e1c b\u00e1n ra kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c c\u00e1c Ph\u1ee5 l\u1ee5c I, II v\u00e0 III n\u00eau tr\u00ean m\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c ch\u1ecbu thu\u1ebf GTGT 5% theo Lu\u1eadt Thu\u1ebf GTGT 2008 th\u00ec s\u1ebd tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.<\/p>\n
M\u1ee9c gi\u1ea3m thu\u1ebf GTGT<\/h3>\n
M\u1ee9c gi\u1ea3m thu\u1ebf GTGT trong n\u0103m 2024 \u0111\u01b0\u1ee3c ph\u00e2n theo hai ph\u01b0\u01a1ng th\u1ee9c t\u00ednh thu\u1ebf.<\/p>\n
\n- \u0110\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, m\u1ee9c thu\u1ebf GTGT s\u1ebd gi\u1ea3m t\u1eeb 10% xu\u1ed1ng 8%.<\/li>\n
- C\u00f2n v\u1edbi c\u00e1c c\u01a1 s\u1edf kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh) t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu, s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf khi xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n
Xem th\u00eam chi ti\u1ebft n\u1ed9i dung Ngh\u1ecb \u0111\u1ecbnh 72\/2024\/N\u0110-CP t\u1ea1i \u0111\u00e2y<\/a><\/p><\/blockquote>\n2. Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 142\/2024\/QH15<\/strong>.<\/h2>\nPh\u1ea7n m\u1ec1m HTKK 5.2.2<\/strong> <\/a>c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ec3 h\u1ed7 tr\u1ee3 vi\u1ec7c khai b\u00e1o thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo quy \u0111\u1ecbnh m\u1edbi. T\u1ea1i b\u1ea3n c\u1eadp nh\u1eadt n\u00e0y \u0111\u00e3 b\u1ed5 sung c\u00e1c ph\u1ee5 l\u1ee5c li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3m thu\u1ebf GTGT trong \u0111\u00f3 c\u00f3 Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf 8% theo Ngh\u1ecb quy\u1ebft 42\/2024\/QH15.<\/p>\n* \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u00e1n ra c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT 8% theo Ngh\u1ecb quy\u1ebft 42\/2024\/QH15, khi l\u1eadp t\u1edd khai thu\u1ebf GTGT c\u1ea7n ch\u1ecdn Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 8% cho c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf.<\/p>\n
![\"\"](\"\/wp-content\/uploads\/2024\/08\/phu-luc-giam-thue.jpg\")
<\/p>\n
Ph\u1ee5 l\u1ee5c PL 142\/2024\/QH15 \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 \u201cHo\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng\u201d ho\u1eb7c \u201cHo\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2 khai th\u00e1c d\u1ea7u kh\u00ed\u201d ho\u1eb7c \u201cd\u00e0nh cho nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n kh\u00e1c \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh\u201d c\u00f3 c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/p>\n
+ K\u1ef3 th\u00e1ng: T\u1eeb th\u00e1ng 07\/2024 \u0111\u1ebfn th\u00e1ng 12\/2024<\/p>\n
+ K\u1ef3 qu\u00fd: T\u1eeb qu\u00fd 3\/2024 \u0111\u1ebfn qu\u00fd 4\/2024.<\/p>\n
H\u01b0\u1edbng d\u1eabn k\u00ea khai ph\u1ee5 l\u1ee5c PL 142\/2024\/QH tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/h3>\na. M\u1ee5c I. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong k\u1ef3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 8% (\u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf)<\/h4>\n
C\u00e1c ch\u1ec9 ti\u00eau k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp:<\/p>\n
[2] T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Nh\u1eadp t\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/p>\n
[3] Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3: Nh\u1eadp s\u1ed1 >=0<\/p>\n
C\u00e1c ch\u1ec9 ti\u00eau \u1ee9ng d\u1ee5ng HTKK h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng t\u00ednh:<\/p>\n
[4] Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3: HTKK t\u00ednh theo c\u00f4ng th\u1ee9c [4] = [3] x 8%, v\u00e0 cho ph\u00e9p s\u1eeda<\/p>\n
[05] T\u1ed5ng c\u1ed9ng Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3: HTKK t\u00ednh = t\u1ed5ng c\u1ed9t [3]<\/p>\n
[06] T\u1ed5ng c\u1ed9ng Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3: HTKK t\u00ednh = t\u1ed5ng c\u1ed9t [4]<\/p>\n
b. M\u1ee5c II. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra trong k\u1ef3<\/h4>\n
C\u00e1c ch\u1ec9 ti\u00eau k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp:<\/p>\n
[2] T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Cho ph\u00e9p nh\u1eadp text<\/p>\n
[3] Gi\u00e1 tr\u1ecb HHDV ch\u01b0a c\u00f3 thu\u1ebf GTGT: Nh\u1eadp ki\u1ec3u s\u1ed1 >0, b\u1eaft bu\u1ed9c nh\u1eadp<\/p>\n
C\u00e1c ch\u1ec9 ti\u00eau \u1ee9ng d\u1ee5ng HTKK h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng t\u00ednh:<\/p>\n
[4] Thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo quy \u0111\u1ecbnh: M\u1eb7c \u0111\u1ecbnh l\u00e0 10%<\/p>\n
[5] Thu\u1ebf su\u1ea5t thu\u1ebf GTGT sau gi\u1ea3m: M\u1eb7c \u0111\u1ecbnh l\u00e0 8%<\/p>\n
[6] Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra \u0111\u01b0\u1ee3c gi\u1ea3m: HTKK t\u00ednh theo c\u00f4ng th\u1ee9c [6]=[3]x([4]-[5]]<\/p>\n
[07] T\u1ed5ng c\u1ed9ng Gi\u00e1 tr\u1ecb HHDV ch\u01b0a c\u00f3 thu\u1ebf GTGT: HTKK t\u00ednh = t\u1ed5ng c\u1ed9t [3] Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/p>\n
[08] T\u1ed5ng c\u1ed9ng Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra \u0111\u01b0\u1ee3c gi\u1ea3m: HTKK t\u00ednh = t\u1ed5ng c\u1ed9t (6) Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra \u0111\u01b0\u1ee3c gi\u1ea3m<\/p>\n
c. M\u1ee5c III. Ch\u00eanh l\u1ec7ch thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra v\u00e0 mua v\u00e0o trong k\u1ef3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 8%<\/h4>\n
+ [09]: HTKK t\u00ednh theo c\u00f4ng th\u1ee9c [09] = [08] – [06]<\/p>\n
L\u01b0u \u00fd: Khi b\u00e1n ra kh\u00f4ng c\u00f3 m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf 8%<\/b>\u00a0th\u00ec\u00a0kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ea1i<\/b> ph\u1ee5 l\u1ee5c n\u00e0y.<\/p>\nT\u00ecm hi\u1ec3u th\u00eam n\u1ed9i dung n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m HTKK m\u1edbi nh\u1ea5t\u00a0<\/a><\/p><\/blockquote>\n3. L\u01b0u \u00fd d\u00e0nh cho kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n MISA<\/strong><\/h2>\nV\u1edbi kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng MISA AMIS K\u1ebf to\u00e1n,\u00a0<\/em>MISA \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t cho kh\u00e1ch h\u00e0ng.<\/p>\nV\u1edbi kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng MISA SME,<\/em> kh\u00e1ch h\u00e0ng c\u1ea7n n\u00e2ng c\u1ea5p l\u00ean phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t MISA SME.Net 2023 R25 ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i s\u1eed d\u1ee5ng phi\u00ean b\u1ea3n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS.<\/p>\nTrong xu th\u1ebf hi\u1ec7n nay, c\u00e1c doanh nghi\u1ec7p \u0111ang d\u1ea7n chuy\u1ec3n \u0111\u1ed5i sang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m online \u0111\u1ec3 d\u1ec5 d\u00e0ng cho c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb, qu\u1ea3n l\u00fd. \u0110\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u0169ng t\u01b0\u01a1ng t\u1ef1, phi\u00ean b\u1ea3n online MISA AMIS K\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p>\n
– \u0110\u01b0\u1ee3c c\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 72\/2024\/N\u0110-CP quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT c\u00f2n 8%, \u0110\u00e1p \u1ee9ng ph\u1ee5 l\u1ee5c gi\u1ea3m Thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 142\/2024\/QH15 m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2024 gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian nh\u1eadp li\u1ec7u, l\u1ecdc th\u1ee7 c\u00f4ng h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 8% v\u00e0 nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng ph\u1ee5 l\u1ee5c tr\u00ean HTKK.<\/p>\n
– L\u00e0m vi\u1ec7c online m\u1ecdi l\u00fac m\u1ecdi n\u01a1i, xem b\u00e1o c\u00e1o nhanh ch\u00f3ng tr\u00ean \u0111i\u1ec7n tho\u1ea1i, kh\u00f4ng c\u1ea7n c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m.<\/p>\n
– C\u1eadp nh\u1eadt mi\u1ec5n ph\u00ed Tr\u1ee3 l\u00fd s\u1ed1 AVA gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n, gi\u00fap t\u0103ng n\u0103ng su\u1ea5t doanh nghi\u1ec7p: t\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra, h\u1ea1ch to\u00e1n t\u1ef1 \u0111\u1ed9ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n,…<\/p>\n
\n \u0110\u0103ng k\u00fd t\u01b0 v\u1ea5n chuy\u1ec3n \u0111\u1ed5i mi\u1ec5n ph\u00ed\n <\/a><\/p>\n4. Ph\u1ea7n m\u1ec1m MISA AMIS K\u1ebf to\u00e1n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p k\u00ea khai thu\u1ebf<\/strong><\/h2>\nNgo\u00e0i vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf, c\u00e1c doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 ch\u1ecdn gi\u1ea3i ph\u00e1p nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/strong>. Hi\u1ec7n nay, MISA AMIS \u0111\u00e3 t\u00edch h\u1ee3p ti\u1ec7n \u00edch mTax – m\u1ed9t c\u1ed5ng k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf, cho ph\u00e9p k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng n\u1ed9p t\u1edd khai v\u00e0 m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf ngay tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n
Vi\u1ec7c gi\u1ea3m thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed3ng nh\u1ea5t t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng, kinh doanh th\u01b0\u01a1ng m\u1ea1i. \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng than khai th\u00e1c b\u00e1n ra, bao g\u1ed3m c\u1ea3 than qua s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i theo quy tr\u00ecnh kh\u00e9p k\u00edn, v\u1eabn \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT. Tuy nhi\u00ean, c\u00e1c kh\u00e2u kh\u00e1c ngo\u00e0i khai th\u00e1c b\u00e1n ra kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.<\/p>\n
Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c c\u00e1c Ph\u1ee5 l\u1ee5c I, II v\u00e0 III n\u00eau tr\u00ean m\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c ch\u1ecbu thu\u1ebf GTGT 5% theo Lu\u1eadt Thu\u1ebf GTGT 2008 th\u00ec s\u1ebd tu\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.<\/p>\n
M\u1ee9c gi\u1ea3m thu\u1ebf GTGT<\/h3>\n
M\u1ee9c gi\u1ea3m thu\u1ebf GTGT trong n\u0103m 2024 \u0111\u01b0\u1ee3c ph\u00e2n theo hai ph\u01b0\u01a1ng th\u1ee9c t\u00ednh thu\u1ebf.<\/p>\n
- \n
- \u0110\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, m\u1ee9c thu\u1ebf GTGT s\u1ebd gi\u1ea3m t\u1eeb 10% xu\u1ed1ng 8%.<\/li>\n
- C\u00f2n v\u1edbi c\u00e1c c\u01a1 s\u1edf kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ed9 kinh doanh v\u00e0 c\u00e1 nh\u00e2n kinh doanh) t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu, s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf khi xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n
Xem th\u00eam chi ti\u1ebft n\u1ed9i dung Ngh\u1ecb \u0111\u1ecbnh 72\/2024\/N\u0110-CP t\u1ea1i \u0111\u00e2y<\/a><\/p><\/blockquote>\n
2. Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 142\/2024\/QH15<\/strong>.<\/h2>\n
Ph\u1ea7n m\u1ec1m HTKK 5.2.2<\/strong> <\/a>c\u1ee7a T\u1ed5ng c\u1ee5c thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ec3 h\u1ed7 tr\u1ee3 vi\u1ec7c khai b\u00e1o thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) theo quy \u0111\u1ecbnh m\u1edbi. T\u1ea1i b\u1ea3n c\u1eadp nh\u1eadt n\u00e0y \u0111\u00e3 b\u1ed5 sung c\u00e1c ph\u1ee5 l\u1ee5c li\u00ean quan \u0111\u1ebfn vi\u1ec7c gi\u1ea3m thu\u1ebf GTGT trong \u0111\u00f3 c\u00f3 Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf 8% theo Ngh\u1ecb quy\u1ebft 42\/2024\/QH15.<\/p>\n
* \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u00e1n ra c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf GTGT 8% theo Ngh\u1ecb quy\u1ebft 42\/2024\/QH15, khi l\u1eadp t\u1edd khai thu\u1ebf GTGT c\u1ea7n ch\u1ecdn Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 8% cho c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf.<\/p>\n
<\/p>\nPh\u1ee5 l\u1ee5c PL 142\/2024\/QH15 \u0111\u1ed1i v\u1edbi ng\u00e0nh ngh\u1ec1 \u201cHo\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng\u201d ho\u1eb7c \u201cHo\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2 khai th\u00e1c d\u1ea7u kh\u00ed\u201d ho\u1eb7c \u201cd\u00e0nh cho nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111i\u1ec7n kh\u00e1c \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh\u201d c\u00f3 c\u00e1c k\u1ef3 t\u00ednh thu\u1ebf nh\u01b0 sau:<\/p>\n
+ K\u1ef3 th\u00e1ng: T\u1eeb th\u00e1ng 07\/2024 \u0111\u1ebfn th\u00e1ng 12\/2024<\/p>\n
+ K\u1ef3 qu\u00fd: T\u1eeb qu\u00fd 3\/2024 \u0111\u1ebfn qu\u00fd 4\/2024.<\/p>\n
H\u01b0\u1edbng d\u1eabn k\u00ea khai ph\u1ee5 l\u1ee5c PL 142\/2024\/QH tr\u00ean ph\u1ea7n m\u1ec1m HTKK<\/h3>\n
a. M\u1ee5c I. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o trong k\u1ef3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 8% (\u00e1p d\u1ee5ng cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf)<\/h4>\n
C\u00e1c ch\u1ec9 ti\u00eau k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp:<\/p>\n
[2] T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Nh\u1eadp t\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5<\/p>\n
[3] Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3: Nh\u1eadp s\u1ed1 >=0<\/p>\n
C\u00e1c ch\u1ec9 ti\u00eau \u1ee9ng d\u1ee5ng HTKK h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng t\u00ednh:<\/p>\n
[4] Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3: HTKK t\u00ednh theo c\u00f4ng th\u1ee9c [4] = [3] x 8%, v\u00e0 cho ph\u00e9p s\u1eeda<\/p>\n
[05] T\u1ed5ng c\u1ed9ng Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3: HTKK t\u00ednh = t\u1ed5ng c\u1ed9t [3]<\/p>\n
[06] T\u1ed5ng c\u1ed9ng Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb trong k\u1ef3: HTKK t\u00ednh = t\u1ed5ng c\u1ed9t [4]<\/p>\n
b. M\u1ee5c II. H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra trong k\u1ef3<\/h4>\n
C\u00e1c ch\u1ec9 ti\u00eau k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp:<\/p>\n
[2] T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5: Cho ph\u00e9p nh\u1eadp text<\/p>\n
[3] Gi\u00e1 tr\u1ecb HHDV ch\u01b0a c\u00f3 thu\u1ebf GTGT: Nh\u1eadp ki\u1ec3u s\u1ed1 >0, b\u1eaft bu\u1ed9c nh\u1eadp<\/p>\n
C\u00e1c ch\u1ec9 ti\u00eau \u1ee9ng d\u1ee5ng HTKK h\u1ed7 tr\u1ee3 t\u1ef1 \u0111\u1ed9ng t\u00ednh:<\/p>\n
[4] Thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo quy \u0111\u1ecbnh: M\u1eb7c \u0111\u1ecbnh l\u00e0 10%<\/p>\n
[5] Thu\u1ebf su\u1ea5t thu\u1ebf GTGT sau gi\u1ea3m: M\u1eb7c \u0111\u1ecbnh l\u00e0 8%<\/p>\n
[6] Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra \u0111\u01b0\u1ee3c gi\u1ea3m: HTKK t\u00ednh theo c\u00f4ng th\u1ee9c [6]=[3]x([4]-[5]]<\/p>\n
[07] T\u1ed5ng c\u1ed9ng Gi\u00e1 tr\u1ecb HHDV ch\u01b0a c\u00f3 thu\u1ebf GTGT: HTKK t\u00ednh = t\u1ed5ng c\u1ed9t [3] Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/p>\n
[08] T\u1ed5ng c\u1ed9ng Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra \u0111\u01b0\u1ee3c gi\u1ea3m: HTKK t\u00ednh = t\u1ed5ng c\u1ed9t (6) Thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra \u0111\u01b0\u1ee3c gi\u1ea3m<\/p>\n
c. M\u1ee5c III. Ch\u00eanh l\u1ec7ch thu\u1ebf GTGT c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 b\u00e1n ra v\u00e0 mua v\u00e0o trong k\u1ef3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 8%<\/h4>\n
+ [09]: HTKK t\u00ednh theo c\u00f4ng th\u1ee9c [09] = [08] – [06]<\/p>\n
L\u01b0u \u00fd: Khi b\u00e1n ra kh\u00f4ng c\u00f3 m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf 8%<\/b>\u00a0th\u00ec\u00a0kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n k\u00ea khai t\u1ea1i<\/b> ph\u1ee5 l\u1ee5c n\u00e0y.<\/p>\n
T\u00ecm hi\u1ec3u th\u00eam n\u1ed9i dung n\u00e2ng c\u1ea5p ph\u1ea7n m\u1ec1m HTKK m\u1edbi nh\u1ea5t\u00a0<\/a><\/p><\/blockquote>\n
3. L\u01b0u \u00fd d\u00e0nh cho kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n MISA<\/strong><\/h2>\n
V\u1edbi kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng MISA AMIS K\u1ebf to\u00e1n,\u00a0<\/em>MISA \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t cho kh\u00e1ch h\u00e0ng.<\/p>\n
V\u1edbi kh\u00e1ch h\u00e0ng \u0111ang s\u1eed d\u1ee5ng MISA SME,<\/em> kh\u00e1ch h\u00e0ng c\u1ea7n n\u00e2ng c\u1ea5p l\u00ean phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t MISA SME.Net 2023 R25 ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i s\u1eed d\u1ee5ng phi\u00ean b\u1ea3n ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS.<\/p>\n
Trong xu th\u1ebf hi\u1ec7n nay, c\u00e1c doanh nghi\u1ec7p \u0111ang d\u1ea7n chuy\u1ec3n \u0111\u1ed5i sang s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m online \u0111\u1ec3 d\u1ec5 d\u00e0ng cho c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb, qu\u1ea3n l\u00fd. \u0110\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u0169ng t\u01b0\u01a1ng t\u1ef1, phi\u00ean b\u1ea3n online MISA AMIS K\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p:<\/p>\n
– \u0110\u01b0\u1ee3c c\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 72\/2024\/N\u0110-CP quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT c\u00f2n 8%, \u0110\u00e1p \u1ee9ng ph\u1ee5 l\u1ee5c gi\u1ea3m Thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 142\/2024\/QH15 m\u1edbi nh\u1ea5t \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2024 gi\u00fap ti\u1ebft ki\u1ec7m th\u1eddi gian nh\u1eadp li\u1ec7u, l\u1ecdc th\u1ee7 c\u00f4ng h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 8% v\u00e0 nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng ph\u1ee5 l\u1ee5c tr\u00ean HTKK.<\/p>\n
– L\u00e0m vi\u1ec7c online m\u1ecdi l\u00fac m\u1ecdi n\u01a1i, xem b\u00e1o c\u00e1o nhanh ch\u00f3ng tr\u00ean \u0111i\u1ec7n tho\u1ea1i, kh\u00f4ng c\u1ea7n c\u00e0i \u0111\u1eb7t ph\u1ea7n m\u1ec1m.<\/p>\n
– C\u1eadp nh\u1eadt mi\u1ec5n ph\u00ed Tr\u1ee3 l\u00fd s\u1ed1 AVA gi\u00fap t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n, gi\u00fap t\u0103ng n\u0103ng su\u1ea5t doanh nghi\u1ec7p: t\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o, \u0111\u1ea7u ra, h\u1ea1ch to\u00e1n t\u1ef1 \u0111\u1ed9ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n,…<\/p>\n
\n \u0110\u0103ng k\u00fd t\u01b0 v\u1ea5n chuy\u1ec3n \u0111\u1ed5i mi\u1ec5n ph\u00ed\n <\/a><\/p>\n
4. Ph\u1ea7n m\u1ec1m MISA AMIS K\u1ebf to\u00e1n h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p k\u00ea khai thu\u1ebf<\/strong><\/h2>\n
Ngo\u00e0i vi\u1ec7c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai thu\u1ebf, c\u00e1c doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 ch\u1ecdn gi\u1ea3i ph\u00e1p nh\u01b0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/strong>. Hi\u1ec7n nay, MISA AMIS \u0111\u00e3 t\u00edch h\u1ee3p ti\u1ec7n \u00edch mTax – m\u1ed9t c\u1ed5ng k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf, cho ph\u00e9p k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng n\u1ed9p t\u1edd khai v\u00e0 m\u1ed9t s\u1ed1 lo\u1ea1i thu\u1ebf ngay tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n
![\"\"](\"\/wp-content\/uploads\/2024\/05\/htkk.webp\")
![\"\"](\"\/wp-content\/uploads\/2024\/07\/tra-cuu.png\")
![\"\"](\"\/wp-content\/uploads\/2024\/07\/tra-cuu-ava.png\")
Tra c\u1ee9u m\u1eb7t h\u00e0ng gi\u1ea3m thu\u1ebf nhanh ch\u00f3ng v\u1edbi AVA – Tr\u1ee3 l\u00fd tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o \u0111\u1ea7u ti\u00ean tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/p>\n![\"\"](\"\/wp-content\/uploads\/2024\/07\/giam-thue.png\")
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Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 42 tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/p>\n![\"\"](\"\/wp-content\/uploads\/2024\/08\/cta-anh-2.jpg\")
<\/p>\n