{"id":19363,"date":"2022-11-07T09:01:58","date_gmt":"2022-11-07T02:01:58","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=19363"},"modified":"2023-03-23T09:45:08","modified_gmt":"2023-03-23T02:45:08","slug":"huong-dan-cac-truong-hop-hoan-thue-gtgt-du-an-dau-tu-moi","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/19363\/huong-dan-cac-truong-hop-hoan-thue-gtgt-du-an-dau-tu-moi\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP"},"content":{"rendered":"

Ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u00e0 ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho nh\u1eefng doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 nh\u1eefng doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi. <\/span>C\u00e1c c\u01a1 s\u1edf \u0111ang ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (SXKD) c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi r\u1ea5t quan t\u00e2m \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 ho\u00e0n thu\u1ebf cho tr\u01b0\u1eddng h\u1ee3p n\u00e0y. H\u00e3y theo d\u00f5i b\u00e0i vi\u1ebft \u0111\u1ec3 c\u00f3 c\u00e1i nh\u00ecn chi ti\u1ebft nh\u1ea5t v\u1ec1 v\u1ea5n \u0111\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi.<\/span><\/p>\n

\"hoan-thue-gtgt-du-an-dau-tu\"
H\u00ecnh 1: D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT (Ngu\u1ed3n: Internet)<\/figcaption><\/figure>\n

Ng\u00e0y 29\/7\/2022, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y <\/span>12\/09\/2022 quy \u0111\u1ecbnh <\/span>v\u1ec1 vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP\u00a0ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a012\/2015\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0100\/2016\/N\u0110-CP\u00a0v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 146\/2017\/N\u0110-CP. Theo \u0111\u00f3, c\u00e1c n\u1ed9i dung v\u1ec1 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 nh\u01b0 sau:<\/span><\/span><\/p>\n

– Quy \u0111\u1ecbnh l\u1ea1i tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/p>\n

– H\u01b0\u1edbng d\u1eabn chi ti\u1ebft h\u01a1n v\u1ec1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a CSKD ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n

– Quy \u0111\u1ecbnh r\u00f5 h\u01a1n c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf m\u00e0 chuy\u1ec3n k\u00ea khai kh\u1ea5u tr\u1eeb k\u1ef3 sau \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf.<\/span><\/p>\n

B\u00e0i vi\u1ebft c\u1eadp nh\u1eadt<\/span>\u00a0quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i \u0111i\u1ec3m kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP, so s\u00e1nh \u0111i\u1ec3m thay \u0111\u1ed5i v\u1edbi quy \u0111\u1ecbnh c\u0169 t\u1ea1i\u00a0kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP.\u00a0<\/span><\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/span><\/h2>\n

Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP (quy \u0111\u1ecbnh c\u0169):<\/span><\/em><\/h3>\n

– C\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ho\u1eb7c d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu th\u1eddi gian \u0111\u1ea7u t\u01b0 t\u1eeb 01 n\u0103m tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 theo t\u1eebng n\u0103m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p, n\u1ebfu s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u0169y k\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n th\u00ec c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh.<\/span><\/p>\n

– C\u01a1 s\u1edf kinh doanh \u0111ang ho\u1ea1t \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi (tr\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n) t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng kh\u00e1c v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh, \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, ch\u01b0a \u0111\u0103ng k\u00fd kinh doanh, ch\u01b0a \u0111\u0103ng k\u00fd thu\u1ebf th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i tr\u1ee5 s\u1edf ch\u00ednh, sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o s\u1eed d\u1ee5ng cho \u0111\u1ea7u t\u01b0 c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y. C\u01a1 s\u1edf kinh doanh ph\u1ea3i k\u00ea khai, l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP (quy \u0111\u1ecbnh m\u1edbi):<\/span><\/em><\/h3>\n

C\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh, \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (bao g\u1ed3m c\u1ea3 c\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0) c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi (bao g\u1ed3m c\u1ea3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c chia th\u00e0nh nhi\u1ec1u giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ho\u1eb7c nhi\u1ec1u h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0) t\u1ea1i \u0111\u1ecba b\u00e0n c\u00f9ng t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ho\u1eb7c d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, c\u00f3 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 l\u0169y k\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Quy \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng\u00a0<\/span><\/p>\n

– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a m\u00e0 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, tr\u1eeb d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed.<\/span><\/p>\n

– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n.\u00a0<\/span><\/p>\n

– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

C\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ri\u00eang \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0 ph\u1ea3i b\u00f9 tr\u1eeb s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh \u0111ang th\u1ef1c hi\u1ec7n (n\u1ebfu c\u00f3). Sau khi b\u00f9 tr\u1eeb n\u1ebfu s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o l\u0169y k\u1ebf c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n th\u00ec\u00a0c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra, ki\u1ec3m to\u00e1n \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\n

Xem th\u00eam: Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP s\u1eeda \u0111\u1ed5i c\u00e1c tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<\/blockquote>\n

\u0110i\u1ec3m m\u1edbi gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP (quy \u0111\u1ecbnh c\u0169) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP (quy \u0111\u1ecbnh m\u1edbi):<\/b><\/span><\/p>\n

– Quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP \u0111\u00e3 g\u1ed9p c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau th\u00e0nh m\u1ed9t tr\u01b0\u1eddng h\u1ee3p:\u00a0<\/span><\/p>\n

+ C\u01a1 s\u1edf kinh doanh m\u1edbi th\u00e0nh l\u1eadp t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

+ C\u01a1 s\u1edf \u0111ang kinh doanh c\u00f3 th\u00eam d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi t\u1ea1i \u0111\u1ecba b\u00e0n t\u1ec9nh\/th\u00e0nh ph\u1ed1 kh\u00e1c v\u1edbi t\u1ec9nh\/th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh;\u00a0<\/span><\/p>\n

+ CSKD \u0111ang ho\u1ea1t \u0111\u1ed9ng c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f9ng t\u1ec9nh\/th\u00e0nh ph\u1ed1 (\u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 th\u00f4ng t\u01b0 130\/2016\/TT-BTC ng\u00e0y 12\/8\/2016).<\/span><\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi c\u1ee7a c\u00e1c CSKD (kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ecba b\u00e0n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n) \u0111\u1ec1u thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, s\u1ed1 thu\u1ebf GTGT ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, \u2026<\/span><\/p>\n

Ngo\u00e0i ra, ngh\u1ecb \u0111\u1ecbnh c\u00f2n h\u01b0\u1edbng d\u1eabn th\u00eam tr\u01b0\u1eddng h\u1ee3p\u00a0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 chia th\u00e0nh nhi\u1ec1u giai \u0111o\u1ea1n ho\u1eb7c nhi\u1ec1u h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0 nh\u01b0 sau: khi m\u1ed9t giai \u0111o\u1ea1n, h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 \u0111i v\u00e0o s\u1ea3n xu\u1ea5t kinh doanh th\u00ec doanh nghi\u1ec7p v\u1eabn \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi giai \u0111o\u1ea1n, h\u1ea1ng m\u1ee5c \u0111\u1ea7u t\u01b0 ti\u1ebfp theo.\u00a0<\/span><\/p>\n

V\u00ed du:\u00a0<\/span><\/i><\/span><\/p>\n

N\u0103m 2022, Doanh nghi\u1ec7p A c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi \u0111\u01b0\u1ee3c chia l\u00e0m 2 giai \u0111o\u1ea1n:<\/span><\/i><\/span><\/p>\n

– Giai \u0111o\u1ea1n 1: T\u1eeb th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 10 n\u0103m 2022, \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y, mua thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t bao b\u00ec.<\/span><\/i><\/span><\/p>\n

– Giai \u0111o\u1ea1n 2: T\u1eeb th\u00e1ng 11\/2022 \u0111\u1ebfn th\u00e1ng 5\/2023, \u0111\u1ea7u t\u01b0 nh\u00e0 x\u01b0\u1edfng, mua m\u00e1y m\u00f3c \u0111\u1ec3 kinh doanh ng\u00e0nh ngh\u1ec1 \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m.<\/span><\/i><\/span><\/p>\n

T\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e1ng 11\/2022, giai \u0111o\u1ea1n 1 \u0111\u00e3 ho\u00e0n th\u00e0nh, nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t \u0111\u00e3 \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e1t sinh doanh thu, doanh nghi\u1ec7p \u0111ang ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 giai \u0111o\u1ea1n 2 th\u00ec k\u00ea khai ri\u00eang s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (n\u1ebfu c\u00f3). Sau khi b\u00f9 tr\u1eeb, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/i><\/span><\/p>\n

\n

Xem th\u00eam: Th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT m\u1edbi nh\u1ea5t<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<\/blockquote>\n

2. Quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/b><\/span><\/h2>\n
\"hoan-thue-gtgt-du-an-dau-tu\"
H\u00ecnh 2: Quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u2013 ngu\u1ed3n: freepik.com<\/figcaption><\/figure>\n

2.1 Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP (quy \u0111\u1ecbnh c\u0169):<\/span><\/em><\/h3>\n

Ch\u01b0a quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.\u00a0<\/span><\/p>\n

2.2 Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP (quy \u0111\u1ecbnh m\u1edbi):<\/span><\/em><\/h3>\n

\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau th\u00ec c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c: Gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh ch\u01b0a ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c: Gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh kh\u00f4ng ph\u1ea3i c\u00f3 gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c: Gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn.<\/span><\/p>\n

So s\u00e1nh \u0111i\u1ec3m thay \u0111\u1ed5i gi\u1eefa Ngh\u1ecb \u0111\u1ecbnh 100\/2016\/N\u0110-CP (quy \u0111\u1ecbnh c\u0169) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP (quy \u0111\u1ecbnh m\u1edbi):<\/b><\/span><\/p>\n

Theo quy \u0111\u1ecbnh c\u0169, c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh\/gi\u1ea5y ch\u1ee9ng nh\u1eadn\/v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p \u0111\u1ea7u t\u01b0 kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n th\u00ec m\u1edbi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP h\u01b0\u1edbng d\u1eabn r\u00f5 h\u01a1n c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n. Theo \u0111\u00f3, c\u01a1 s\u1edf kinh doanh c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0, ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh <\/span>ch\u01b0a ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p<\/span><\/i> gi\u1ea5y ph\u00e9p\/gi\u1ea5y ch\u1ee9ng nh\u1eadn\/v\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u1eb7c <\/span>kh\u00f4ng ph\u1ea3i c\u00f3<\/span><\/i> gi\u1ea5y ph\u00e9p\/gi\u1ea5y ch\u1ee9ng nh\u1eadn\/v\u0103n b\u1ea3n x\u00e1c nh\u1eadn v\u1eabn \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

V\u00ed d\u1ee5:\u00a0<\/span><\/i><\/span><\/p>\n

CSKD kinh doanh d\u1ecbch v\u1ee5 b\u1ea3o h\u00e0nh, b\u1ea3o d\u01b0\u1ee1ng \u00f4 t\u00f4 ch\u01b0a ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y gi\u1ea5y ch\u1ee9ng nh\u1eadn khi \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0.<\/span><\/i><\/span><\/p>\n

CSKD s\u1ea3n xu\u1ea5t trang thi\u1ebft b\u1ecb y t\u1ebf kh\u00f4ng ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p\/gi\u1ea5y ch\u1ee9ng nh\u1eadn\/v\u0103n b\u1ea3n x\u00e1c nh\u1eadn kinh doanh ng\u00e0nh, ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/i><\/span><\/p>\n

\n

Xem th\u00eam: T\u1ed5ng h\u1ee3p t\u1eeb A \u2013 Z quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a><\/span><\/span><\/span><\/strong><\/em><\/p>\n<\/blockquote>\n

3. Quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft sang k\u1ef3 ti\u1ebfp theo<\/b><\/span><\/h2>\n

3.1 Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP (quy \u0111\u1ecbnh m\u1edbi):<\/span><\/em><\/h3>\n

C\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 sang k\u1ef3 ti\u1ebfp theo \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c: Gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn ho\u1eb7c ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 (tr\u1eeb c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n ch\u01b0a ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh ho\u1eb7c kh\u00f4ng c\u1ea7n \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh).<\/span><\/p>\n

– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i m\u1ed9t trong c\u00e1c gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n: Gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn; ho\u1eb7c trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 th\u00ec th\u1eddi \u0111i\u1ec3m kh\u00f4ng ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i m\u1ed9t trong c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd n\u00eau tr\u00ean ho\u1eb7c t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, ph\u00e1t hi\u1ec7n c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n

– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a m\u00e0 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, tr\u1eeb d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/span><\/p>\n

Quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft sang k\u1ef3 ti\u1ebfp theo t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt tr\u01b0\u1edbc. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP \u0111\u00e3 l\u00e0m r\u00f5 h\u01a1n tr\u01b0\u1eddng h\u1ee3p ho\u00e0n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng ch\u01b0a ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh ho\u1eb7c kh\u00f4ng c\u1ea7n \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 12\/9\/2022, tuy nhi\u00ean quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016. Theo \u0111\u00f3, c\u01a1 s\u1edf kinh doanh thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p <\/span>ch\u01b0a ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ph\u00e9p\/gi\u1ea5y ch\u1ee9ng nh\u1eadn\/v\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u1eb7c kh\u00f4ng ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p\/gi\u1ea5y ch\u1ee9ng nh\u1eadn\/v\u0103n b\u1ea3n x\u00e1c nh\u1eadn<\/span><\/i> \u0111\u00e3 b\u1ecb thu h\u1ed3i s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u0169 n\u1ebfu c\u00f3 ph\u00e1t sinh v\u00e0 \u0111\u00e3 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n n\u1ed9p th\u1eeba. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb ho\u00e0n n\u1ed9p th\u1eeba c\u00e1c kho\u1ea3n n\u00e0y theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/span><\/p>\n

Nh\u01b0 v\u1eady, b\u00e0i vi\u1ebft \u0111\u00e3 tr\u00ecnh b\u00e0y c\u01a1 b\u1ea3n s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP so v\u1edbi quy \u0111\u1ecbnh c\u0169. Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u h\u01a1n v\u1ec1 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang ch\u00ednh s\u00e1ch khi l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. <\/span>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><\/a><\/span><\/span> mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh v\u1eeba an to\u00e0n ch\u00ednh x\u00e1c. Ph\u1ea7n m\u1ec1m cho ph\u00e9p k\u1ebf to\u00e1n doanh nghi\u1ec7p:<\/span><\/span><\/p>\n