{"id":78447,"date":"2022-12-27T10:29:01","date_gmt":"2022-12-27T03:29:01","guid":{"rendered":"http:\/\/amis.misa.vn\/?p=78447"},"modified":"2024-08-27T10:32:51","modified_gmt":"2024-08-27T03:32:51","slug":"thue-gtgt-8-ap-dung-den-khi-nao","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/78447\/thue-gtgt-8-ap-dung-den-khi-nao\/","title":{"rendered":"[C\u1eadp nh\u1eadt gi\u1ea3i \u0111\u00e1p] V\u1ec1 v\u1ea5n \u0111\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf GTGT 8% \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c xu\u1ea5t t\u1eeb n\u0103m 2022 cho n\u0103m 2023"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i 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, t\u1eeb ng\u00e0y 01\/02\/2022, thu\u1ebf 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% \u0111\u01b0\u1ee3c gi\u1ea3m c\u00f2n 8% (tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u00f3 n\u00eau r\u00f5 trong Ngh\u1ecb \u0111\u1ecbnh). T\u00ednh \u0111\u1ebfn nay, Ngh\u1ecb \u0111\u1ecbnh 15\/2022 \u0111\u00e3 \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c 11 th\u00e1ng v\u00e0 \u0111\u00e3 c\u00f3 nhi\u1ec1u c\u00e2u h\u1ecfi \u0111\u1eb7t ra xoay quanh v\u1ea5n \u0111\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 8% nh\u01b0 \u0111\u1ed1i v\u1edbi ho\u00e1 \u0111\u01a1n d\u1ecbch v\u1ee5 xu\u1ea5t t\u1eeb n\u0103m 2022 cho n\u0103m 2023 th\u00ec c\u00f3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 8% hay kh\u00f4ng hay thu\u1ebf su\u1ea5t 8% s\u1ebd \u00e1p d\u1ee5ng khi n\u00e0o? H\u00e3y c\u00f9ng MISA AMIS t\u00ecm hi\u1ec3u v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y trong b\u00e0i vi\u1ebft sau \u0111\u00e2y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>1. M\u1ee9c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP th\u00ec t\u1eeb ng\u00e0y 01\/02\/2022, thu\u1ebf 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 GTGT 10% s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m c\u00f2n 8% (ngo\u1ea1i tr\u1eeb c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh\u2026 ho\u1eb7c thu\u1ed9c nh\u00f3m ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, c\u00f4ng ngh\u1ec7 th\u00f4ng tin theo Ph\u1ee5 l\u1ee5c I, II v\u00e0 III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Xem chi ti\u1ebft v\u1ec1 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8% theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/amis.misa.vn\/36209\/chinh-thuc-giam-thue-gtgt-tu-10-xuong-8-theo-nghi-quyet-43-2022-qh15\/\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">t\u1ea1i \u0111\u00e2y<\/span><\/a><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, MISA AMIS c\u0169ng gi\u00fap Anh\/Ch\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p c\u00e1ch vi\u1ebft h\u00f3a \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT c\u00f2n 8% theo ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP. Chi ti\u1ebft v\u1ec1 c\u00e1ch vi\u1ebft ho\u00e1 \u0111\u01a1n gi\u1ea3m thu\u1ebf GTGT c\u00f2n 8% xem <\/span><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\"><span style=\"font-weight: 400;\">t\u1ea1i \u0111\u00e2y<\/span><span style=\"font-weight: 400;\">.<\/span><\/span><\/span><\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-78455\" src=\"\/wp-content\/uploads\/2022\/12\/thue-GTGT.jpeg\" alt=\"\" width=\"1500\" height=\"750\" srcset=\"\/wp-content\/uploads\/2022\/12\/thue-GTGT.jpeg 1500w, \/wp-content\/uploads\/2022\/12\/thue-GTGT-500x250.jpeg 500w, \/wp-content\/uploads\/2022\/12\/thue-GTGT-1024x512.jpeg 1024w, \/wp-content\/uploads\/2022\/12\/thue-GTGT-768x384.jpeg 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><b>2. Gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 8%<\/b><\/span><\/h2>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">2.1 Thu\u1ebf su\u1ea5t thu\u1ebf GTGT 8% \u00e1p d\u1ee5ng \u0111\u1ebfn khi n\u00e0o?<\/span><\/i><span style=\"font-weight: 400;\">\u00a0<\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">C\u0103n c\u1ee9 theo Kho\u1ea3n 1 \u0110i\u1ec1u 3 &#8211; hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP th\u00ec ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1 th\u00e1ng 2 n\u0103m 2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2022.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Nh\u01b0 v\u1eady, vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m thu\u1ebf GTGT 8% ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2022. T\u1eeb ng\u00e0y 01\/01\/2023, m\u1ee9c thu\u1ebf GTGT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng tr\u1edf l\u1ea1i nh\u01b0 ban \u0111\u1ea7u l\u00e0 10%.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><i><span style=\"font-weight: 400;\">2.2 Xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1eeb n\u0103m 2022 th\u00ec c\u00f3 \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c m\u1ee9c thu\u1ebf GTGT 8% cho n\u0103m 2023?<\/span><\/i><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Vi\u1ec7c \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT 8% ph\u1ee5 thu\u1ed9c v\u00e0o hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP. C\u0169ng c\u0103n c\u1ee9 theo Kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec c\u00e1c doanh nghi\u1ec7p ch\u1ec9 \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m thu\u1ebf GTGT 8% \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2022.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p <\/span><b>xu\u1ea5t h\u01a1n d\u1ecbch v\u1ee5 t\u1eeb 2022 cho 2023 th\u00ec s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf GTGT nh\u01b0 th\u1ebf n\u00e0o?<\/b><span style=\"font-weight: 400;\"> H\u00e3y c\u00f9ng theo d\u00f5i m\u1ed9t v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t m\u00e0 doanh nghi\u1ec7p s\u1eed d\u1ee5ng tr\u00ean ho\u00e1 \u0111\u01a1n ngay sau \u0111\u00e2y:<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">V\u00ed d\u1ee5: C\u00f4ng ty A k\u00fd h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 (ch\u1ecbu thu\u1ebf GTGT 10%) t\u1eeb ng\u00e0y 01\/6\/2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/5\/2023. H\u00e3y x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y n\u1ebfu d\u1ecbch v\u1ee5 n\u00eau tr\u00ean kh\u00f4ng thu\u1ed9c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I, II v\u00e0 III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">Gi\u1ea3i \u0111\u00e1p:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">V\u00ec d\u1ecbch v\u1ee5 m\u00e0 c\u00f4ng ty A k\u00fd kh\u00f4ng thu\u1ed9c c\u00e1c d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I, II v\u00e0 III ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP n\u00ean s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT 10% \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2022 theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i <\/span><b>Kho\u1ea3n 1 \u0110i\u1ec1u 3 (hi\u1ec7u l\u1ef1c thi h\u00e0nh) Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">. Khi \u0111\u00f3, c\u00f4ng ty A \u0111\u01b0\u1ee3c <\/span><b>l\u1eadp chung tr\u00ean c\u00f9ng m\u1ed9t ho\u00e1 \u0111\u01a1n<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 n\u00e0y t\u1eeb ng\u00e0y 01\/06\/2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/05\/2023 tuy nhi\u00ean <\/span><b>ph\u1ea3i t\u00e1ch ri\u00eang doanh thu c\u1ee7a d\u1ecbch v\u1ee5.<\/b><span style=\"font-weight: 400;\"> C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1eeb ng\u00e0y 01\/06\/2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2022 v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 8%; v\u00e0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: arial, helvetica, sans-serif;\">T\u1eeb ng\u00e0y 01\/01\/2023 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/05\/2023 v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 10%\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng mu\u1ed1n l\u1eadp chung tr\u00ean c\u00f9ng m\u1ed9t ho\u00e1 \u0111\u01a1n, c\u00f4ng ty A v\u1eabn c\u00f3 th\u1ec3 <\/span><b>l\u1eadp h\u00f3a \u0111\u01a1n ri\u00eang<\/b><span style=\"font-weight: 400;\"> cho doanh thu d\u1ecbch v\u1ee5 theo m\u1ee9c thu\u1ebf su\u1ea5t n\u00eau tr\u00ean.<\/span><\/span><\/p>\n<p><strong>Vi\u1ec7n \u0110\u1ed5i m\u1edbi Doanh nghi\u1ec7p MISA (MIBI) \u0111\u00e3 nghi\u00ean c\u1ee9u v\u00e0 \u0111\u01b0a ra b\u00e0i vi\u1ebft &#8220;G\u1ee3i \u00fd x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1edbng m\u1eafc v\u1ec1 thu\u1ebf su\u1ea5t 8% hay 10% trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp&#8221; ( giai \u0111o\u1ea1n 2022-2023), m\u1eddi qu\u00fd v\u1ecb tham kh\u1ea3o th\u00eam <a href=\"https:\/\/amis.misa.vn\/79241\/xu-ly-th-vuong-mac-ve-thue-suat-thue-gtgt-theo-nd-15\/\" target=\"_blank\" rel=\"nofollow noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Qua b\u00e0i vi\u1ebft, MISA AMIS mong mu\u1ed1n c\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee7a m\u00ecnh \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh,\u2026 \u0111\u1ec3 kh\u00f4ng g\u1eb7p kh\u00f3 kh\u0103n trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. Ngo\u00e0i vi\u1ec7c th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt th\u00f4ng tin, quy \u0111\u1ecbnh v\u00e0 c\u00e1c ki\u1ebfn th\u1ee9c h\u1eefu \u00edch cho k\u1ebf to\u00e1n c\u0169ng nh\u01b0 nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p, MISA \u0111\u1ed3ng th\u1eddi ph\u00e1t tri\u1ec3n <span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; text-decoration: underline;\">ph\u1ea7n m\u1ec1m online MISA AMIS<\/span><\/span> &#8211; 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><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\">H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i: ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed; ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed; h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1: gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng trong c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, ho\u1ea1t \u0111\u1ed9ng tr\u01a1n tru, v\u1eadn h\u00e0nh nhanh ch\u00f3ng<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: \u0110\u1ea7y \u0111\u1ee7 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo TT133 &amp; TT200, t\u1eeb Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,\u2026<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\">T\u1ef1 \u0111\u1ed9ng l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o qu\u1ea3n tr\u1ecb \u0111\u1ea7y \u0111\u1ee7 gi\u00fap ch\u1ee7 doanh nghi\u1ec7p n\u1eafm b\u1eaft t\u00ecnh h\u00ecnh doanh nghi\u1ec7p t\u1ee9c th\u1eddi \u0111\u1ec3 d\u1ec5 d\u00e0ng ra quy\u1ebft \u0111\u1ecbnh<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed MISA meInvoice, cho ph\u00e9p xu\u1ea5t ho\u00e1 \u0111\u01a1n tr\u1ef1c ti\u1ebfp t\u1eeb ph\u1ea7n m\u1ec1m, \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo quy \u0111\u1ecbnh gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 nhanh, ch\u00ednh x\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: arial, helvetica, sans-serif;\">K\u00ednh m\u1eddi Qu\u00fd Doanh nghi\u1ec7p, Anh\/Ch\u1ecb k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u0103ng k\u00fd tr\u1ea3i nghi\u1ec7m 15 ng\u00e0y mi\u1ec5n ph\u00ed b\u1ea3n demo ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS:<\/span><\/em><\/p>\n<table style=\"background-color: #ebeef0;\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14pt; color: #ff6600;\"><strong><a style=\"color: #ff6600;\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=Accounting&amp;s_pd=amis-ke-toan-Blog?source=Blog&amp;medium=content&amp;campaign=TCKT&amp;content=hach-toan-luong-va-cac-khoan-trich-theo-luong&amp;term=act_npthanh\" target=\"_blank\" rel=\"noopener\">&gt;&gt; D\u00d9NG TH\u1eec MI\u1ec4N PH\u00cd \u2013 PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N ONLINE MISA AMIS<\/a><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_78447\" class=\"pvc_stats total_only  \" data-element-id=\"78447\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" 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649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n<div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i 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, t\u1eeb ng\u00e0y 01\/02\/2022, thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch [&hellip;]<\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_78447\" class=\"pvc_stats total_only  \" data-element-id=\"78447\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 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428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> <img loading=\"lazy\" decoding=\"async\" width=\"16\" height=\"16\" alt=\"Loading\" src=\"\/wp-content\/plugins\/page-views-count\/ajax-loader-2x.gif\" border=0 \/><\/p>\n<div class=\"pvc_clear\"><\/div>\n","protected":false},"author":27,"featured_media":78456,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[1401],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>[C\u1eadp nh\u1eadt gi\u1ea3i \u0111\u00e1p] V\u1ec1 v\u1ea5n \u0111\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf GTGT 8% \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c xu\u1ea5t t\u1eeb n\u0103m 2022 cho n\u0103m 2023<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[C\u1eadp nh\u1eadt gi\u1ea3i \u0111\u00e1p] V\u1ec1 v\u1ea5n \u0111\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf GTGT 8% \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c xu\u1ea5t t\u1eeb n\u0103m 2022 cho n\u0103m 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nh\u1eadt gi\u1ea3i \u0111\u00e1p] V\u1ec1 v\u1ea5n \u0111\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf GTGT 8% \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c xu\u1ea5t t\u1eeb n\u0103m 2022 cho n\u0103m 2023"}]},{"@type":"Person","@id":"https:\/\/amis.misa.vn\/#\/schema\/person\/736c700b526fba0a59dc51c0ef1b49ec","name":"ACT.A0272-NPThanh","description":"Ki\u1ec1u Ph\u01b0\u01a1ng Thanh l\u00e0 m\u1ed9t chuy\u00ean gia v\u1edbi h\u01a1n 10 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh t\u00e0i ch\u00ednh&amp; k\u1ebf to\u00e1n, t\u00e1c gi\u1ea3 c\u1ee7a r\u1ea5t nhi\u1ec1u b\u00e0i vi\u1ebft \u0111\u01b0\u1ee3c \u0111\u00f3n nh\u1eadn v\u00e0 chia s\u1ebb tr\u00ean c\u00e1c di\u1ec5n \u0111\u00e0n k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh Vi\u1ec7t Nam. 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