{"id":30778,"date":"2023-06-15T14:53:07","date_gmt":"2023-06-15T07:53:07","guid":{"rendered":"http:\/\/mimosahelp.misa.vn\/?post_type=ht_kb&#038;p=30778"},"modified":"2026-04-21T14:11:42","modified_gmt":"2026-04-21T07:11:42","slug":"cap-nhat-thue-suat-8-cho-hang-hoa-dich-vu-de-dung-theo-quy-dinh-cua-nha-nuoc","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/cap-nhat-thue-suat-8-cho-hang-hoa-dich-vu-de-dung-theo-quy-dinh-cua-nha-nuoc\/","title":{"rendered":"C\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t 8% cho h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u0111\u1ec3 \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc"},"content":{"rendered":"<h3 id=\"1-muc-dich\">1. T\u1ed5ng quan<\/h3>\n<p>B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ec3 c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t 8% cho 1 ho\u1eb7c nhi\u1ec1u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf GTGT c\u1ee7a nh\u00e0 n\u01b0\u1edbc t\u1eeb ng\u00e0y 01\/07\/2023.<\/p>\n<p>T\u1eeb ng\u00e0y <strong>01\/07\/2023<\/strong>, c\u0103n c\u1ee9 theo d\u1ef1 th\u1ea3o ngh\u1ecb quy\u1ebft c\u1ee7a qu\u1ed1c h\u1ed9i v\u1ec1 gi\u1ea3m thu\u1ebf GTGT th\u00ec c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 tr\u01b0\u1edbc \u0111\u00e2y \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf <strong>10%<\/strong> s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng th\u00e0nh <strong>8%<\/strong>.<\/p>\n<p>Ch\u01b0\u01a1ng tr\u00ecnh m\u1eb7c \u0111\u1ecbnh mang \u0111i 4 m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0<strong> 0%, 5%, 8%, 10%.<\/strong> \u0110\u1ed3ng th\u1eddi \u0111\u01a1n v\u1ecb c\u00f3 th\u1ec3 c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t cho 1 ho\u1eb7c nhi\u1ec1u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f9ng l\u00fac \u0111\u1ec3 \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/p>\n<h3 id=\"chi-tiet-thay-doi\">2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><em>C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Khi th\u00eam m\u1edbi danh m\u1ee5c V\u1eadt t\u01b0 h\u00e0ng h\u00f3a, anh\/ch\u1ecb c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn <strong>Thu\u1ebf su\u1ea5t<\/strong> theo 3 gi\u00e1 tr\u1ecb: <strong>Ch\u01b0a x\u00e1c \u0111\u1ecbnh, C\u00f3 gi\u1ea3m thu\u1ebf<\/strong> ho\u1eb7c <strong>Kh\u00f4ng gi\u1ea3m thu\u1ebf <\/strong>v\u00e0 ch\u1ecdn thu\u1ebf su\u00e2t t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30783\" src=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-36.png\" alt=\"\" width=\"593\" height=\"773\" srcset=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-36.png 593w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-36-230x300.png 230w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-36-38x50.png 38w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-36-46x60.png 46w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-36-77x100.png 77w\" sizes=\"auto, (max-width: 593px) 100vw, 593px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> \u0110\u1ec3 c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t cho t\u1eebng v\u1eadt t\u01b0 h\u00e0ng h\u00f3a \u0111\u00e3 c\u00f3 th\u00ec nh\u1ea5n <strong>Xem\/S\u1eeda<\/strong> t\u1ea1i v\u1eadt t\u01b0 h\u00e0ng h\u00f3a \u0111\u00f3. R\u1ed3i ch\u1ecdn l\u1ea1i thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30784\" src=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-38.png\" alt=\"\" width=\"1336\" height=\"579\" srcset=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-38.png 1336w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-38-300x130.png 300w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-38-1024x444.png 1024w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-38-768x333.png 768w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-38-50x22.png 50w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-38-60x26.png 60w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-38-100x43.png 100w\" sizes=\"auto, (max-width: 1336px) 100vw, 1336px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> N\u1ebfu mu\u1ed1n c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t cho nhi\u1ec1u v\u1eadt t\u01b0 h\u00e0ng h\u00f3a c\u00f9ng l\u00fac th\u00ec l\u00e0m nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>T\u00edch ch\u1ecdn c\u00e1c v\u1eadt t\u01b0 h\u00e0ng h\u00f3a c\u1ea7n c\u1eadp nh\u1eadt.<\/li>\n<li>Nh\u1ea5n <strong>Th\u1ef1c hi\u1ec7n h\u00e0ng lo\u1ea1t\\S\u1eeda h\u00e0ng lo\u1ea1t.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30785\" src=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-37.png\" alt=\"\" width=\"1014\" height=\"439\" srcset=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-37.png 1014w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-37-300x130.png 300w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-37-768x332.png 768w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-37-50x22.png 50w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-37-60x26.png 60w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-37-100x43.png 100w\" sizes=\"auto, (max-width: 1014px) 100vw, 1014px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Th\u1ef1c hi\u1ec7n s\u1eeda l\u1ea1i thu\u1ebf su\u1ea5t ho\u1eb7c c\u00e1c gi\u00e1 tr\u1ecb kh\u00e1c (tr\u1eeb <strong>M\u00e3 VTHH<\/strong>). Nh\u1ea5n<strong> C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30786\" src=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-41.png\" alt=\"\" width=\"590\" height=\"736\" srcset=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-41.png 590w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-41-240x300.png 240w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-41-40x50.png 40w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-41-48x60.png 48w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-41-80x100.png 80w\" sizes=\"auto, (max-width: 590px) 100vw, 590px\" \/><\/p>\n<p><span style=\"color: #ff0000;\"><em><strong>*L\u01afU \u00dd:<\/strong> T\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt s\u1ebd kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc \u0111\u00f3.<\/em><\/span><\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p s\u1eeda thu\u1ebf su\u1ea5t l\u00e0<strong> Kh\u00f4ng gi\u1ea3m thu\u1ebf,<\/strong> ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o sau:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30788\" src=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-40.png\" alt=\"\" width=\"444\" height=\"155\" srcset=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-40.png 444w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-40-300x105.png 300w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-40-50x17.png 50w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-40-60x21.png 60w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-40-100x35.png 100w\" sizes=\"auto, (max-width: 444px) 100vw, 444px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Nh\u1ea5n<strong> H\u1ee7y<\/strong>: kh\u00f4ng c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t v\u00e0 \u0111\u00f3ng th\u00f4ng b\u00e1o.<\/li>\n<li>Nh\u1ea5n <strong>Kh\u00f4ng<\/strong>: c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t l\u00e0 Kh\u00f4ng gi\u1ea3m thu\u1ebf v\u00e0 gi\u1eef nguy\u00ean t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t.<\/li>\n<li>Nh\u1ea5n<strong> C\u00f3:<\/strong> c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t l\u00e0 Kh\u00f4ng gi\u1ea3m thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t l\u00e0 10%.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p s\u1eeda thu\u1ebf su\u1ea5t l\u00e0<strong> C\u00f3 gi\u1ea3m thu\u1ebf,<\/strong> ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o sau:<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30787\" src=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-39.png\" alt=\"\" width=\"446\" height=\"172\" srcset=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-39.png 446w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-39-300x116.png 300w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-39-50x19.png 50w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-39-60x23.png 60w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-39-100x39.png 100w\" sizes=\"auto, (max-width: 446px) 100vw, 446px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Nh\u1ea5n<strong> H\u1ee7y<\/strong>: kh\u00f4ng c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t v\u00e0 \u0111\u00f3ng th\u00f4ng b\u00e1o.<\/li>\n<li>Nh\u1ea5n <strong>Kh\u00f4ng<\/strong>: c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t l\u00e0 C\u00f3 gi\u1ea3m thu\u1ebf v\u00e0 gi\u1eef nguy\u00ean t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t.<\/li>\n<li>Nh\u1ea5n<strong> C\u00f3:<\/strong> c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t l\u00e0 C\u00f3 gi\u1ea3m thu\u1ebf v\u00e0 t\u1ef7 l\u1ec7 thu\u1ebf su\u1ea5t l\u00e0 8%.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> M\u00e0n h\u00ecnh danh s\u00e1ch <strong>V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong> b\u1ed1 sung th\u00eam c\u1ed9t<strong> Gi\u1ea3m thu\u1ebf theo NQ 204\/2025\/QH15<\/strong>\u00a0\u0111\u1ec3 anh\/ch\u1ecb d\u1ec5 theo d\u00f5i.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30791\" src=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-42.png\" alt=\"\" width=\"1309\" height=\"457\" srcset=\"\/ke-toan\/wp-content\/uploads\/2023\/06\/R5-42.png 1309w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-42-300x105.png 300w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-42-1024x358.png 1024w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-42-768x268.png 768w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-42-50x17.png 50w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-42-60x21.png 60w, \/ke-toan\/wp-content\/uploads\/2023\/06\/R5-42-100x35.png 100w\" sizes=\"auto, (max-width: 1309px) 100vw, 1309px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ec3 c\u1eadp nh\u1eadt thu\u1ebf su\u1ea5t 8% cho 1 ho\u1eb7c nhi\u1ec1u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf GTGT c\u1ee7a nh\u00e0 n\u01b0\u1edbc t\u1eeb ng\u00e0y 01\/07\/2023. T\u1eeb ng\u00e0y 01\/07\/2023, c\u0103n c\u1ee9 theo d\u1ef1 th\u1ea3o ngh\u1ecb quy\u1ebft c\u1ee7a qu\u1ed1c h\u1ed9i v\u1ec1&#8230;<\/p>\n","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[853],"ht-kb-tag":[],"class_list":["post-30778","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r5"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/30778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=30778"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/30778\/revisions"}],"predecessor-version":[{"id":75565,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/30778\/revisions\/75565"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=30778"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=30778"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=30778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}