{"id":21828,"date":"2023-06-30T11:09:39","date_gmt":"2023-06-30T04:09:39","guid":{"rendered":"http:\/\/infina.vn\/blog\/?p=21828"},"modified":"2023-07-21T17:05:42","modified_gmt":"2023-07-21T10:05:42","slug":"tu-ngay-1-7-2023-bat-dau-giam-2-thue-vat-cac-doanh-nghiep-can-chuan-bi-gi","status":"publish","type":"post","link":"https:\/\/infina.vn\/blog\/tu-ngay-1-7-2023-bat-dau-giam-2-thue-vat-cac-doanh-nghiep-can-chuan-bi-gi\/","title":{"rendered":"T\u1eeb ng\u00e0y 1\/7\/2023 b\u1eaft \u0111\u1ea7u gi\u1ea3m 2% thu\u1ebf VAT: C\u00e1c doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-top\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;21828&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;2&quot;,&quot;greet&quot;:&quot;\u0110\u00e1nh gi\u00e1 t\u1ea1i \u0111\u00e2y&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;T\u1eeb ng\u00e0y 1\\\/7\\\/2023 b\u1eaft \u0111\u1ea7u gi\u1ea3m 2% thu\u1ebf VAT: C\u00e1c doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb g\u00ec?&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 2px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">\u0110\u00e1nh gi\u00e1 t\u1ea1i \u0111\u00e2y<\/span>\n    <\/div>\n    <\/div>\n<p>Ch\u00ednh s\u00e1ch gi\u1ea3m 2% thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2023. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o ch\u00ednh s\u00e1ch n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed9t c\u00e1ch nhanh ch\u00f3ng, c\u00e1c doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt \u0111\u1ec3 tri\u1ec3n khai tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a m\u00ecnh cho nh\u1eefng m\u1eb7t h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung ch\u00ednh<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/infina.vn\/blog\/tu-ngay-1-7-2023-bat-dau-giam-2-thue-vat-cac-doanh-nghiep-can-chuan-bi-gi\/#Giam_gia_thanh_hang_hoa_kich_thich_suc_mua\" title=\"Gi\u1ea3m gi\u00e1 th\u00e0nh h\u00e0ng h\u00f3a, k\u00edch th\u00edch s\u1ee9c mua\">Gi\u1ea3m gi\u00e1 th\u00e0nh h\u00e0ng h\u00f3a, k\u00edch th\u00edch s\u1ee9c mua<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/infina.vn\/blog\/tu-ngay-1-7-2023-bat-dau-giam-2-thue-vat-cac-doanh-nghiep-can-chuan-bi-gi\/#Chu_dong_giai_phap_nhung_ky_thuat\" title=\"Ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i ph\u00e1p nh\u1eefng k\u1ef9 thu\u1eadt\">Ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i ph\u00e1p nh\u1eefng k\u1ef9 thu\u1eadt<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Giam_gia_thanh_hang_hoa_kich_thich_suc_mua\"><\/span>Gi\u1ea3m gi\u00e1 th\u00e0nh h\u00e0ng h\u00f3a, k\u00edch th\u00edch s\u1ee9c mua<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Qu\u1ed1c h\u1ed9i v\u1eeba th\u00f4ng qua Ngh\u1ecb quy\u1ebft chung c\u1ee7a k\u1ef3 h\u1ecdp, trong \u0111\u00f3 quy\u1ebft ngh\u1ecb gi\u1ea3m 2% thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) theo Ngh\u1ecb quy\u1ebft 43\/2022. Vi\u1ec7c gi\u1ea3m thu\u1ebf n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb ng\u00e0y 1\/7 \u0111\u1ebfn h\u1ebft n\u0103m nay. Nh\u01b0 v\u1eady, thu\u1ebf VAT s\u1ebd gi\u1ea3m v\u1ec1 8%, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c ti\u00eau d\u00f9ng trong n\u01b0\u1edbc.<\/p>\n<p>Tuy nhi\u00ean, ch\u00ednh s\u00e1ch n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi nh\u00f3m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 nh\u01b0 vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\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 \u0111\u00fac s\u1eb5n, s\u1ea3n ph\u1ea9m khai kho\u00e1ng, d\u1ea7u m\u1ecf tinh ch\u1ebf, s\u1ea3n ph\u1ea9m h\u00f3a ch\u1ea5t v\u00e0 c\u00e1c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t.<\/p>\n<p>Ngay sau khi Ngh\u1ecb quy\u1ebft c\u1ee7a Qu\u1ed1c h\u1ed9i \u0111\u01b0\u1ee3c th\u00f4ng qua, c\u1ea3 doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi d\u00e2n \u0111\u1ec1u b\u00e0y t\u1ecf s\u1ef1 vui m\u1eebng v\u00e0 h\u00e1o h\u1ee9c ch\u1edd \u0111\u1ee3i ng\u00e0y ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf ch\u00ednh th\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-21832\" src=\"https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/tieu-dung-khi-giam-VAT.jpg\" alt=\"Ti\u00eau d\u00f9ng khi gi\u1ea3m VAT\" width=\"800\" height=\"488\" title=\"\" srcset=\"https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/tieu-dung-khi-giam-VAT.jpg 800w, https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/tieu-dung-khi-giam-VAT-300x183.jpg 300w, https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/tieu-dung-khi-giam-VAT-768x468.jpg 768w, https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/tieu-dung-khi-giam-VAT-696x425.jpg 696w, https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/tieu-dung-khi-giam-VAT-689x420.jpg 689w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>Ch\u00ednh s\u00e1ch gi\u1ea3m 2% thu\u1ebf VAT \u0111\u01b0\u1ee3c k\u1ef3 v\u1ecdng s\u1ebd k\u00edch th\u00edch nhu c\u1ea7u ti\u00eau d\u00f9ng trong n\u01b0\u1edbc. Ch\u1ecb Tr\u1ea7n Th\u1ecb Ph\u01b0\u1ee3ng, m\u1ed9t c\u00f4ng nh\u00e2n t\u1ea1i c\u1ee5m c\u00f4ng nghi\u1ec7p Th\u1ea1ch Th\u1ea5t &#8211; Qu\u1ed1c Oai, cho bi\u1ebft: &#8220;T\u00f4i r\u1ea5t vui m\u1eebng khi bi\u1ebft tin v\u1ec1 vi\u1ec7c gi\u1ea3m 2% thu\u1ebf VAT \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5. V\u1edbi m\u1ee9c chi ti\u00eau h\u00e0ng th\u00e1ng kho\u1ea3ng 15 tri\u1ec7u \u0111\u1ed3ng, gia \u0111\u00ecnh t\u00f4i s\u1ebd ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c kho\u1ea3ng 300.000 \u0111\u1ed3ng. D\u00f9 s\u1ed1 ti\u1ec1n n\u00e0y kh\u00f4ng l\u1edbn, nh\u01b0ng trong b\u1ed1i c\u1ea3nh kh\u00f3 kh\u0103n nh\u01b0 hi\u1ec7n nay, vi\u1ec7c ti\u1ebft ki\u1ec7m m\u1ed7i \u0111\u1ed3ng c\u0169ng c\u00f3 \u00fd ngh\u0129a. T\u00f4i s\u1ebd t\u0103ng c\u01b0\u1eddng mua s\u1eafm \u1edf nh\u1eefng n\u01a1i \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t r\u00f5 r\u00e0ng.&#8221;<\/p>\n<p>T\u1eeb g\u00f3c \u0111\u1ed9 doanh nghi\u1ec7p, \u00f4ng Nguy\u1ec5n Anh Ph\u01b0\u01a1ng, Tr\u01b0\u1edfng ph\u00f2ng \u0111i\u1ec1u h\u00e0nh v\u00f9ng mi\u1ec1n B\u1eafc c\u1ee7a MM MEGA Market Vi\u1ec7t Nam, cho bi\u1ebft r\u1eb1ng trung b\u00ecnh m\u1ed7i th\u00e1ng MM MEGA Market Vi\u1ec7t Nam \u0111\u00f3n h\u01a1n 1 tri\u1ec7u kh\u00e1ch h\u00e0ng v\u00e0 ti\u00eau th\u1ee5 h\u01a1n 30.000 m\u1eb7t h\u00e0ng. Vi\u1ec7c gi\u1ea3m 2% thu\u1ebf VAT s\u1ebd gi\u1ea3m gi\u00e1 th\u00e0nh cu\u1ed1i c\u00f9ng m\u00e0 kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3, t\u1eeb \u0111\u00f3 t\u0103ng c\u01b0\u1eddng ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m. Doanh nghi\u1ec7p n\u00e0y k\u1ef3 v\u1ecdng r\u1eb1ng doanh s\u1ed1 b\u00e1n h\u00e0ng t\u1eeb \u0111\u1ea7u th\u00e1ng 7 s\u1ebd t\u0103ng \u0111\u00e1ng k\u1ec3 khi ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf VAT \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh th\u1ee9c.<\/p>\n<p>Tuy nhi\u00ean, c\u00f9ng v\u1edbi s\u1ef1 vui m\u1eebng, c\u0169ng c\u00f3 nhi\u1ec1u \u00fd ki\u1ebfn lo l\u1eafng v\u00e0 b\u0103n kho\u0103n v\u1ec1 vi\u1ec7c tri\u1ec3n khai v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch n\u00e0y. V\u0103n b\u1ea3n g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh g\u00f3p \u00fd d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf VAT 2% c\u1ee7a Li\u00ean \u0111o\u00e0n Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) cho bi\u1ebft, c\u00e1c doanh nghi\u1ec7p \u0111\u00e3 ph\u1ea3n \u00e1nh r\u1eb1ng vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 8% hay 10% l\u00e0 r\u1ea5t ph\u1ee9c t\u1ea1p v\u00e0 ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-21833\" src=\"https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/vcci.jpg\" alt=\"Li\u00ean \u0111o\u00e0n Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI)\" width=\"655\" height=\"435\" title=\"\" srcset=\"https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/vcci.jpg 655w, https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/vcci-300x199.jpg 300w, https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/vcci-632x420.jpg 632w\" sizes=\"(max-width: 655px) 100vw, 655px\" \/><\/p>\n<p>Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf VAT t\u1eeb 10% xu\u1ed1ng 8%, v\u00e0 t\u1eeb ng\u00e0y 1\/1\/2024 s\u1ebd t\u0103ng tr\u1edf l\u1ea1i t\u1eeb 8% l\u00ean 10%, s\u1ebd t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd gi\u00e1 nh\u01b0 \u0111\u1ecbnh gi\u00e1 c\u1ee7a nh\u00e0 n\u01b0\u1edbc, \u0111\u0103ng k\u00fd gi\u00e1, k\u00ea khai gi\u00e1 v\u00e0 ni\u00eam y\u1ebft gi\u00e1.<\/p>\n<p>Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 cho m\u1ed9t s\u1ed1 lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u1ec3 gi\u1ea3m 2% thu\u1ebf VAT c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng th\u1ef1c hi\u1ec7n. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 c\u00f3 gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m tr\u00f2n \u0111\u1ec3 d\u1ec5 d\u00e0ng thanh to\u00e1n, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 th\u00e0nh v\u1edbi bi\u00ean \u0111\u1ed9 nh\u1ecf 2% s\u1ebd tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p. V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p b\u01b0u ch\u00ednh chuy\u1ec3n ph\u00e1t \u0111\u00e3 k\u00ea khai gi\u00e1 5.000 \u0111\u1ed3ng\/km, vi\u1ec7c gi\u1ea3m xu\u1ed1ng c\u00f2n 4.909 \u0111\u1ed3ng\/km s\u1ebd g\u00e2y ra r\u1ea5t nhi\u1ec1u kh\u00f3 kh\u0103n.<\/p>\n<p>Th\u1ef1c t\u1ebf cho th\u1ea5y, VCCI c\u0169ng ghi nh\u1eadn ph\u1ea3n \u00e1nh t\u1eeb c\u00e1c doanh nghi\u1ec7p r\u1eb1ng vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 8% hay 10% theo Ngh\u1ecb \u0111\u1ecbnh 15\/2002\/N\u0110-CP l\u00e0 r\u1ea5t ph\u1ee9c t\u1ea1p v\u00e0 ti\u1ec1m \u1ea9n nhi\u1ec1u r\u1ee7i ro.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Chu_dong_giai_phap_nhung_ky_thuat\"><\/span>Ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i ph\u00e1p nh\u1eefng k\u1ef9 thu\u1eadt<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0110\u1ec3 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf VAT 2% \u0111\u01b0\u1ee3c tri\u1ec3n khai v\u00e0 \u00e1p d\u1ee5ng hi\u1ec7u qu\u1ea3, nhi\u1ec1u \u00fd ki\u1ebfn \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a ra. M\u1ed9t s\u1ed1 \u0111\u1ea1i bi\u1ec3u Qu\u1ed1c h\u1ed9i \u0111\u1ec1 ngh\u1ecb m\u1edf r\u1ed9ng ph\u1ea1m vi gi\u1ea3m thu\u1ebf \u0111\u1ed1i t\u01b0\u1ee3ng, \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu thu\u1ebf su\u1ea5t 10%.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-21835\" src=\"https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/uy-ban-thuong-vu-quoc-hoi.jpg\" alt=\"\u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i\" width=\"870\" height=\"533\" title=\"\" srcset=\"https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/uy-ban-thuong-vu-quoc-hoi.jpg 870w, https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/uy-ban-thuong-vu-quoc-hoi-300x184.jpg 300w, https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/uy-ban-thuong-vu-quoc-hoi-768x471.jpg 768w, https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/uy-ban-thuong-vu-quoc-hoi-696x426.jpg 696w, https:\/\/infina.vn\/blog\/wp-content\/uploads\/2023\/06\/uy-ban-thuong-vu-quoc-hoi-686x420.jpg 686w\" sizes=\"(max-width: 870px) 100vw, 870px\" \/><\/p>\n<p>Tuy nhi\u00ean, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i cho r\u1eb1ng m\u1edf r\u1ed9ng h\u01a1n s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ngu\u1ed3n thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Ch\u00ednh ph\u1ee7 c\u0169ng ch\u01b0a \u0111\u01b0a ra t\u00ednh to\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1 \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 t\u00e1c \u0111\u1ed9ng c\u1ee7a ch\u00ednh s\u00e1ch n\u00e0y, \u0111\u1eb7c bi\u1ec7t trong b\u1ed1i c\u1ea3nh thu ng\u00e2n s\u00e1ch trong 5 th\u00e1ng \u0111\u1ea7u n\u0103m \u0111\u00e3 gi\u1ea3m so v\u1edbi c\u00f9ng k\u1ef3 n\u0103m 2022.<\/p>\n<p>Theo chuy\u00ean gia Nguy\u1ec5n V\u0103n \u0110\u01b0\u1ee3c t\u1eeb H\u1ed9i T\u01b0 v\u1ea5n Thu\u1ebf Vi\u1ec7t Nam, vi\u1ec7c lo\u1ea1i tr\u1eeb m\u1ed9t s\u1ed1 ng\u00e0nh h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf l\u00e0 ph\u00f9 h\u1ee3p. Trong t\u00ecnh h\u00ecnh ng\u00e2n s\u00e1ch kh\u00f3 kh\u0103n hi\u1ec7n nay, vi\u1ec7c gi\u1ea3m thu\u1ebf cho to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. Khi ng\u00e2n s\u00e1ch th\u00e2m h\u1ee5t, kh\u00f4ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n h\u1ed7 tr\u1ee3 c\u00e1c doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n. Do \u0111\u00f3, c\u1ea7n c\u00e2n nh\u1eafc v\u00e0 c\u00e2n \u0111\u1ed1i ch\u00ednh s\u00e1ch \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch c\u1ee7a ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p v\u00e0 ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p>Chuy\u00ean gia Nguy\u1ec5n V\u0103n \u0110\u01b0\u1ee3c khuy\u1ebfn ngh\u1ecb, \u0111\u1ec3 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a hi\u1ec7u qu\u1ea3 c\u1ee7a ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf VAT, Ngh\u1ecb \u0111\u1ecbnh 15 c\u1ea7n \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u00e0 c\u1ee5 th\u1ec3. B\u1ed9 T\u00e0i ch\u00ednh c\u1ea7n ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0, T\u1ed5ng C\u1ee5c Th\u1ed1ng k\u00ea \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng ng\u00e0nh h\u00e0ng n\u00e0o \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf v\u00e0 ng\u00e0nh h\u00e0ng n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh c\u1ea7n c\u00f3 c\u00e1c quy \u0111\u1ecbnh linh ho\u1ea1t \u0111\u1ec3 B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 C\u1ee5c thu\u1ebf c\u00f3 th\u1ec3 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft cho ng\u01b0\u1eddi d\u00e2n v\u00e0 doanh nghi\u1ec7p n\u1ebfu trong qu\u00e1 tr\u00ecnh tri\u1ec3n khai c\u00f3 g\u1eb7p kh\u00f3 kh\u0103n.<\/p>\n<p>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, v\u00ec ch\u00ednh s\u00e1ch n\u0103m nay kh\u00f4ng c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i so v\u1edbi n\u0103m 2022, doanh nghi\u1ec7p c\u1ea7n t\u1ef1 nghi\u00ean c\u1ee9u v\u00e0 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 quy \u0111\u1ecbnh. \u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty c\u00f4ng ngh\u1ec7 v\u00e0 ph\u1ea7n m\u1ec1m, h\u1ecd c\u1ea7n ho\u00e0n thi\u1ec7n \u0111\u1ec3 c\u00f3 th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n ph\u00f9 h\u1ee3p.<\/p>\n<p>PGS.TS \u0110inh Tr\u1ecdng Th\u1ecbnh cho bi\u1ebft, tri\u1ec3n khai nhanh ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf VAT 2% s\u1ebd t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ti\u00eau c\u1ee7a kh\u00e1ch h\u00e0ng. V\u00ec v\u1eady, c\u00e1c doanh nghi\u1ec7p b\u00e1n l\u1ebb, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng ph\u00e2n ph\u1ed1i l\u1edbn, c\u1ea7n c\u00f3 gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt \u0111\u1ec3 tri\u1ec3n khai nhanh tr\u00ean h\u1ec7 th\u1ed1ng v\u00e0 \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf cho c\u00e1c m\u1eb7t h\u00e0ng t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p>C\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan c\u1ea7n tri\u1ec3n khai c\u00e1c gi\u1ea3i ph\u00e1p k\u1ef9 thu\u1eadt v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00e1c th\u1ee7 t\u1ee5c v\u00e0 \u0111\u01b0a th\u00f4ng tin \u0111\u1ebfn c\u00e1c nh\u00e0 b\u00e1n l\u1ebb v\u00e0 ng\u01b0\u1eddi ti\u00eau d\u00f9ng tr\u00ean to\u00e0n qu\u1ed1c.<\/p>\n<p>\u0110\u1ec3 kh\u1eafc ph\u1ee5c v\u00e0 b\u00f9 \u0111\u1eafp c\u00e1c t\u00e1c \u0111\u1ed9ng ng\u1eafn h\u1ea1n \u0111\u1ebfn thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 ch\u1ee7 \u0111\u1ed9ng trong qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch, Ch\u00ednh ph\u1ee7 c\u1ea7n ch\u1ec9 \u0111\u1ea1o B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c b\u1ed9, c\u01a1 quan li\u00ean quan v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng t\u1eadp trung th\u1ef1c hi\u1ec7n v\u00e0 tri\u1ec3n khai hi\u1ec7u qu\u1ea3 c\u00e1c lu\u1eadt thu\u1ebf, ti\u1ebfp t\u1ee5c c\u1ea3i c\u00e1ch v\u00e0 hi\u1ec7n \u0111\u1ea1i h\u00f3a h\u1ec7 th\u1ed1ng thu\u1ebf, \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf v\u00e0 t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, tri\u1ec3n khai c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd thu, ch\u1ed1ng th\u1ea5t thu, chuy\u1ec3n gi\u00e1 v\u00e0 tr\u1ed1n thu\u1ebf m\u1ed9t c\u00e1ch quy\u1ebft li\u1ec7t v\u00e0 c\u00f3 hi\u1ec7u qu\u1ea3.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ch&iacute;nh s&aacute;ch gi&#7843;m 2% thu&#7871; gi&aacute; tr&#7883; gia t&#259;ng (VAT) s&#7869; c&oacute; hi&#7879;u l&#7921;c t&#7915; ng&agrave;y 1\/7\/2023. &#272;&#7875; &#273;&#7843;m b&#7843;o ch&iacute;nh s&aacute;ch n&agrave;y &#273;&#432;&#7907;c &aacute;p d&#7909;ng m&#7897;t c&aacute;ch nhanh ch&oacute;ng, c&aacute;c doanh nghi&#7879;p c&#7847;n chu&#7849;n b&#7883; c&aacute;c gi&#7843;i ph&aacute;p k&#7929; thu&#7853;t &#273;&#7875; tri&#7875;n khai tr&ecirc;n h&#7879; th&#7889;ng c&#7911;a m&igrave;nh cho nh&#7919;ng m&#7863;t h&agrave;ng s&#7869; &#273;&#432;&#7907;c [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":21831,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1245],"tags":[],"class_list":{"0":"post-21828","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-kinh-te-trong-nuoc"},"_links":{"self":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/21828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/comments?post=21828"}],"version-history":[{"count":0,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/posts\/21828\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media\/21831"}],"wp:attachment":[{"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/media?parent=21828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/categories?post=21828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infina.vn\/blog\/wp-json\/wp\/v2\/tags?post=21828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}