{"id":50357,"date":"2025-08-25T09:56:49","date_gmt":"2025-08-25T02:56:49","guid":{"rendered":"https:\/\/helpmimosaonline.misa.vn\/?post_type=ht_kb&p=50357"},"modified":"2026-04-22T13:52:59","modified_gmt":"2026-04-22T06:52:59","slug":"cap-nhat-nq-204-2025-qh15-ve-giam-tru-thue-gtgt-cho-cac-phu-luc-giam-thue","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/cap-nhat-nq-204-2025-qh15-ve-giam-tru-thue-gtgt-cho-cac-phu-luc-giam-thue\/","title":{"rendered":"C\u1eadp nh\u1eadt NQ 204\/2025\/QH15 v\u1ec1 gi\u1ea3m tr\u1eeb thu\u1ebf GTGT cho c\u00e1c ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf"},"content":{"rendered":"

1. T\u1ed5ng quan\u00a0<\/h3>\n
B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c vi\u1ec7c c\u1eadp nh\u1eadt Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 tr\u00ean ph\u1ea7n m\u1ec1m, nh\u1eb1m h\u1ed7 tr\u1ee3 k\u00ea khai v\u00e0 gi\u1ea3m tr\u1eeb thu\u1ebf GTGT theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u1eeb k\u1ef3 thu\u1ebf th\u00e1ng 7\/2025 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2026.<\/p>\n

2. Chi ti\u1ebft thay \u0111\u1ed5i\u00a0<\/h3>\n
Ng\u00e0y 17\/6\/2025<\/strong>, Qu\u1ed1c h\u1ed9i<\/strong> \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb quy\u1ebft 204\/2025\/QH15<\/strong>,<\/span> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2025 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026<\/span><\/strong>.<\/span>

\nNgh\u1ecb quy\u1ebft n\u00e0y quy \u0111\u1ecbnh vi\u1ec7c ti\u1ebfp t\u1ee5c gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/strong> (t\u1eeb m\u1ee9c 10% xu\u1ed1ng c\u00f2n 8%) nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, \u1ed5n \u0111\u1ecbnh gi\u00e1 c\u1ea3 v\u00e0 k\u00edch c\u1ea7u ti\u00eau d\u00f9ng<\/strong> trong giai \u0111o\u1ea1n ph\u1ee5c h\u1ed3i kinh t\u1ebf.<\/p>\n
C\u1ee5 th\u1ec3:<\/p>\n
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M\u1ee9c gi\u1ea3m 2% thu\u1ebf su\u1ea5t GTGT<\/strong> \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong> quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15<\/strong>.<\/p>\n<\/li>\n
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Kh\u00f4ng \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf<\/strong> \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 l\u0129nh v\u1ef1c nh\u01b0:<\/p>\n
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Vi\u1ec5n th\u00f4ng, t\u00e0i ch\u00ednh \u2013 ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/p>\n<\/li>\n
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S\u1ea3n ph\u1ea9m kim lo\u1ea1i, khai kho\u00e1ng (tr\u1eeb than);<\/p>\n<\/li>\n
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H\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (tr\u1eeb x\u0103ng).<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
Tr\u01b0\u1edbc \u0111\u00e2y:<\/strong>

\nPh\u1ea7n m\u1ec1m \u0111ang h\u1ed7 tr\u1ee3 l\u1eadp t\u1edd khai v\u00e0 ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 174\/2024\/QH15<\/strong>, \u00e1p d\u1ee5ng cho k\u1ef3 thu\u1ebf t\u1eeb th\u00e1ng 01\/2025 \u0111\u1ebfn th\u00e1ng 6\/2025<\/strong>.<\/p>\n
Hi\u1ec7n nay:<\/strong>

\nPh\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt b\u1ed5 sung Ngh\u1ecb quy\u1ebft 204\/2025\/QH15<\/strong>, \u00e1p d\u1ee5ng cho k\u1ef3 thu\u1ebf t\u1eeb th\u00e1ng 7\/2025 \u0111\u1ebfn th\u00e1ng 12\/2026<\/strong>, bao g\u1ed3m:<\/p>\n
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B\u1ed5 sung ph\u1ee5 l\u1ee5c Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15<\/strong> tr\u00ean t\u1edd khai thu\u1ebf.<\/p>\n<\/li>\n
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B\u1ed5 sung t\u00f9y ch\u1ecdn \u201cGi\u1ea3m 20% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft gi\u1ea3m thu\u1ebf\u201d<\/strong> tr\u00ean ch\u1ee9ng t\u1eeb khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u1ef1c ti\u1ebfp.<\/p>\n<\/li>\n<\/ul>\n
3. C\u00e1ch th\u1ef1c hi\u1ec7n<\/h3>\n
B\u01b0\u1edbc 1:<\/strong> V\u1edbi \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/strong>, tr\u00ean ch\u1ee9ng t\u1eeb b\u1ed5 sung t\u00edch ch\u1ecdn “Gi\u1ea3m 20% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft gi\u1ea3m thu\u1ebf”<\/strong> t\u1eeb th\u00e1ng 7\/2025 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2026.<\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 2:<\/strong> Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/strong> v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/strong>, ph\u1ea7n Ch\u1ecdn ph\u1ee5 l\u1ee5c k\u00ea khai:<\/strong><\/p>\n
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V\u1edbi k\u1ef3 thu\u1ebf t\u1eeb th\u00e1ng 1\/2025 t\u1edbi th\u00e1ng 6\/2025 hi\u1ec3n th\u1ecb ph\u1ee5 l\u1ee5c Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft s\u1ed1 174\/2024\/QH15<\/strong> (\u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb).<\/li>\n
V\u1edbi k\u1ef3 thu\u1ebf t\u1eeb th\u00e1ng 7\/2025 t\u1edbi th\u00e1ng 12\/2026 b\u1ed5 sung ph\u1ee5 l\u1ee5c Gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft s\u1ed1 204\/2025\/QH15<\/strong> (\u00e1p d\u1ee5ng cho \u0111\u01a1n v\u1ecb t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
>>> Xem h\u01b0\u1edbng d\u1eabn l\u1eadp t\u1edd khai thu\u1ebf GTGT t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"
1. T\u1ed5ng quan\u00a0 B\u00e0i vi\u1ebft gi\u00fap anh\/ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c vi\u1ec7c c\u1eadp nh\u1eadt Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 tr\u00ean ph\u1ea7n m\u1ec1m, nh\u1eb1m h\u1ed7 tr\u1ee3 k\u00ea khai v\u00e0 gi\u1ea3m tr\u1eeb thu\u1ebf GTGT theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt t\u1eeb k\u1ef3 thu\u1ebf th\u00e1ng 7\/2025 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2026. 2. Chi ti\u1ebft thay \u0111\u1ed5i\u00a0 Ng\u00e0y 17\/6\/2025,…<\/p>\n","protected":false},"author":57,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[891],"ht-kb-tag":[],"class_list":["post-50357","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r11"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50357","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\/57"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=50357"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50357\/revisions"}],"predecessor-version":[{"id":76375,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/50357\/revisions\/76375"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=50357"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=50357"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=50357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}