{"id":2283,"date":"2023-07-08T04:50:12","date_gmt":"2023-07-08T04:50:12","guid":{"rendered":"https:\/\/luatdoangia.vn\/?p=2283"},"modified":"2023-08-25T08:05:09","modified_gmt":"2023-08-25T08:05:09","slug":"diem-moi-nghi-dinh-so-44-2023-nd-cp-giam-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/luatdoangia.vn\/index.php\/diem-moi-nghi-dinh-so-44-2023-nd-cp-giam-thue-gia-tri-gia-tang\/","title":{"rendered":"\u0110I\u1ec2M M\u1edaI NGH\u1eca \u0110\u1ecaNH S\u1ed0 44\/2023\/N\u0110-CP GI\u1ea2M THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG"},"content":{"rendered":"

Ng\u00e0y 30\/6\/2023 v\u1eeba qua, Ch\u00ednh ph\u1ee7<\/a> \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 44\/2023\/N\u0110-CP quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 101\/2023\/QH15 ng\u00e0y 24 th\u00e1ng 6 n\u0103m 2023 c\u1ee7a Qu\u1ed1c h\u1ed9i. Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 c\u00f3 nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t th\u00f4ng qua.<\/span><\/p>\n

1. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/span><\/h2>\n

– Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP quy \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15 v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a h\u1ed7 tr\u1ee3 ph\u1ee5c h\u1ed3i KT-XH;<\/span><\/p>\n

– Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 101\/2023\/QH15.<\/span><\/p>\n

2. M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/h2>\n

2.1. C\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/h3>\n

Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh, \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% th\u00ec s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Tuy nhi\u00ean, tr\u1eeb nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau:<\/span><\/p>\n

– Vi\u1ec5n th\u00f4ng, ho\u1ea1t \u0111\u1ed9ng 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 v\u00e0 s\u1ea3n ph\u1ea9m t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n, s\u1ea3n ph\u1ea9m khai kho\u00e1ng (kh\u00f4ng k\u1ec3 khai th\u00e1c than), than c\u1ed1c, d\u1ea7u m\u1ecf tinh ch\u1ebf, s\u1ea3n ph\u1ea9m ho\u00e1 ch\u1ea5t (Chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/p>\n

– S\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t: Thu\u1ed1c l\u00e1 \u0111i\u1ebfu, x\u00ec g\u00e0 v\u00e0 ch\u1ebf ph\u1ea9m kh\u00e1c t\u1eeb c\u00e2y thu\u1ed1c l\u00e1; r\u01b0\u1ee3u; bia; t\u00e0u bay, du thuy\u1ec1n; v\u00e0ng m\u00e3, h\u00e0ng m\u00e3; kinh doanh v\u0169 tr\u01b0\u1eddng; … (Chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/p>\n

– C\u00f4ng ngh\u1ec7 th\u00f4ng tin theo ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin: Card \u00e2m thanh, h\u00ecnh \u1ea3nh, m\u1ea1ng v\u00e0 c\u00e1c lo\u1ea1i card t\u01b0\u01a1ng t\u1ef1 d\u00f9ng cho m\u00e1y x\u1eed l\u00fd d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng; Th\u1ebb th\u00f4ng minh; M\u00e1y t\u00ednh; B\u1ed9 ph\u1eadn v\u00e0 ph\u1ee5 t\u00f9ng c\u1ee7a ch\u00fang … (Chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/p>\n

Vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t t\u1ea1i c\u00e1c kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng, kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng than khai th\u00e1c b\u00e1n ra (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p than khai th\u00e1c sau \u0111\u00f3 qua s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i theo quy tr\u00ecnh kh\u00e9p k\u00edn m\u1edbi b\u00e1n ra) thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf. M\u1eb7t h\u00e0ng than thu\u1ed9c Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, t\u1ea1i c\u00e1c kh\u00e2u kh\u00e1c ngo\u00e0i kh\u00e2u khai th\u00e1c b\u00e1n ra kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m lo\u1ea1i thu\u1ebf n\u00e0y.<\/span><\/p>\n

2.2. M\u1ee9c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/h3>\n

Theo n\u1ed9i dung \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 44\/2023\/N\u0110-CP, c\u1ee5 th\u1ec3:<\/span><\/p>\n

“2. M\u1ee9c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/p>\n

a) C\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 8% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

b) C\u01a1 s\u1edf kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh) t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u01b0\u1ee3c gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.”<\/span><\/p><\/blockquote>\n

Theo \u0111\u00f3, khi c\u00e1c c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3m t\u1eeb 10% xu\u1ed1ng c\u00f2n 8% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\"\"
Gi\u1ea3m 2% thu\u1ebf GTGT<\/span><\/em><\/figcaption><\/figure>\n

2.3. S\u1eeda quy \u0111\u1ecbnh v\u1ec1 l\u1eadp, x\u1eed l\u00fd h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0<\/span><\/h3>\n

T\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c nh\u01b0 sau:<\/span><\/p>\n

“3. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, khi l\u1eadp ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ea1i d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ghi \u201c8%\u201d; ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; t\u1ed5ng s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n. C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, c\u01a1 s\u1edf kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00ea khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra, c\u01a1 s\u1edf kinh doanh mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o theo s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1ea3m ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u01a1 s\u1edf kinh doanh quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, khi l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ea1i c\u1ed9t \u201cTh\u00e0nh ti\u1ec1n\u201d ghi \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u01b0\u1edbc khi gi\u1ea3m, t\u1ea1i d\u00f2ng \u201cC\u1ed9ng ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u201d ghi theo s\u1ed1 \u0111\u00e3 gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % tr\u00ean doanh thu, \u0111\u1ed3ng th\u1eddi ghi ch\u00fa: \u201c\u0111\u00e3 gi\u1ea3m… (s\u1ed1 ti\u1ec1n) t\u01b0\u01a1ng \u1ee9ng 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 101\/2023\/QH15\u201d.<\/span><\/p><\/blockquote>\n

2.4. S\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 m\u00e3 HS<\/span><\/h3>\n

C\u00f3 th\u1ec3 th\u1ea5y, t\u1ea1i ph\u1ea7n ghi ch\u00fa cu\u1ed1i Danh m\u1ee5c h\u00e0ng h\u00f3a t\u1ea1i Ph\u1ee5 l\u1ee5c I v\u00e0 Ph\u1ee5 l\u1ee5c III \u0111\u00e3 c\u00f3 s\u1eeda \u0111\u1ed5i theo h\u01b0\u1edbng M\u00e3 s\u1ed1 HS \u1edf c\u1ed9t (10) d\u00f9ng \u0111\u1ec3 tra c\u1ee9u, vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 HS \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a t\u1ea1i Lu\u1eadt H\u1ea3i quan v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n

Ngo\u00e0i ra, t\u1ea1i Ph\u1ee5 l\u1ee5c c\u00e1c h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT \u0111\u00e3 s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 m\u00e0 HS nh\u01b0 sau:<\/span><\/p>\n

* Ph\u1ee5 l\u1ee5c I<\/span><\/h4>\n

– S\u1eeda m\u00e3 HS c\u1ee7a thu\u1ed1c tr\u1eeb c\u00f4n tr\u00f9ng;<\/span><\/p>\n

– B\u1ed5 sung m\u00e3 HS c\u1ee7a thu\u1ed1c tr\u1eeb s\u00e2u kh\u00e1c v\u00e0 s\u1ea3n ph\u1ea9m h\u00f3a ch\u1ea5t kh\u00e1c d\u00f9ng trong n\u00f4ng nghi\u1ec7p;<\/span><\/p>\n

– S\u1eeda m\u00e3 HS c\u1ee7a c\u00e1c ch\u1ea5t h\u1eefu c\u01a1 ho\u1ea1t \u0111\u1ed9ng b\u1ec1 m\u1eb7t, ngo\u1ea1i tr\u1eeb x\u00e0 ph\u00f2ng;<\/span><\/p>\n

– S\u1eeda m\u00e3 HS c\u1ee7a \u0111\u1ed3ng, h\u1ee3p kim \u0111\u1ed3ng ch\u01b0a gia c\u00f4ng, sten \u0111\u1ed3ng, \u0111\u1ed3ng xi m\u0103ng ho\u00e1 (\u0111\u1ed3ng k\u1ebft t\u1ee7a);<\/span><\/p>\n

– S\u1eeda m\u00e3 HS c\u1ee7a th\u00f9ng, b\u1ec3 ch\u1ee9a v\u00e0 d\u1ee5ng c\u1ee5 \u0111\u1ef1ng b\u1eb1ng kim lo\u1ea1i;<\/span><\/p>\n

– S\u1eeda m\u00e3 HS c\u1ee7a b\u1ed9 ph\u1eadn c\u1ee7a bom, m\u00ecn, l\u1ef1u \u0111\u1ea1n, ng\u01b0 l\u00f4i, t\u00ean l\u1eeda \u0111\u1ea1n;<\/span><\/p>\n

– S\u1eeda m\u00e3 HS c\u1ee7a b\u1ed9 ph\u1eadn v\u00e0 \u0111\u1ed3 ph\u1ee5 tr\u1ee3 c\u1ee7a v\u0169 kh\u00ed qu\u00e2n s\u1ef1, s\u00fang l\u1ee5c, s\u00fang \u1ed5 quay, s\u00fang ph\u00e1t ho\u1ea3 v\u00e0 c\u00e1c lo\u1ea1i v\u0169 kh\u00ed kh\u00e1c;<\/span><\/p>\n

– S\u1eeda m\u00e3 HS c\u1ee7a l\u00f2 xo v\u00e0 l\u00e1 l\u00f2 xo b\u1eb1ng th\u00e9p ho\u1eb7c \u0111\u1ed3ng;<\/span><\/p>\n

– S\u1eeda m\u00e3 HS c\u1ee7a x\u00edch (tr\u1eeb x\u00edch n\u1ed1i c\u00f3 \u0111\u1ed1t) v\u00e0 b\u1ed9 ph\u1eadn c\u1ee7a x\u00edch b\u1eb1ng Th\u00e1p ho\u1eb7c \u0111\u1ed3ng.<\/span><\/p>\n

* Ph\u1ee5 l\u1ee5c III<\/span><\/h4>\n

– S\u1eeda m\u00e3 HS c\u1ee7a camera truy\u1ec1n h\u00ecnh;<\/span><\/p>\n

– S\u1eeda m\u00e3 HS c\u1ee7a \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng ph\u1ed5 th\u00f4ng;<\/span><\/p>\n

– S\u1eeda m\u00e3 HS c\u1ee7a \u0111i\u1ec7n tho\u1ea1i di \u0111\u1ed9ng th\u00f4ng minh (Smart phone);<\/span><\/p>\n

– B\u1ed5 sung m\u00e3 HS c\u1ee7a \u0111\u1ed3ng h\u1ed3 th\u00f4ng minh;<\/span><\/p>\n

– S\u1eeda m\u00e3 HS c\u1ee7a \u0102ngten c\u00e1c lo\u1ea1i v\u00e0 b\u1ed9 ph\u1eadn c\u1ee7a ch\u00fang; B\u1ed9 ph\u1eadn c\u1ee7a thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn d\u00f9ng cho ph\u00e1t thanh v\u00f4 tuy\u1ebfn ho\u1eb7c truy\u1ec1n h\u00ecnh v\u00e0 m\u00e1y quay truy\u1ec1n h\u00ecnh;<\/span><\/p>\n

– S\u1eeda m\u00e3 HS c\u1ee7a m\u00e1y thu thanh s\u00f3ng v\u00f4 tuy\u1ebfn ch\u1ec9 ho\u1ea1t \u0111\u1ed9ng v\u1edbi ngu\u1ed3n \u0111i\u1ec7n ngo\u00e0i, lo\u1ea1i d\u00f9ng cho ph\u01b0\u01a1ng ti\u1ec7n c\u00f3 \u0111\u1ed9ng c\u01a1;<\/span><\/p>\n

– S\u1eeda m\u00e3 HS c\u1ee7a m\u00e1y k\u1ebf to\u00e1n;<\/span><\/p>\n

– S\u1eeda m\u00e3 HS c\u1ee7a \u0110\u00e8n \u0111i \u1ed1t \u0111i\u1ec7n t\u1eed (LED).<\/span><\/p>\n

2.5.\u00a0 B\u00e3i b\u1ecf quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in d\u01b0\u1edbi h\u00ecnh th\u1ee9c in s\u1eb5n m\u1ec7nh gi\u00e1; Chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/span><\/h3>\n

N\u1ebfu nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n

“6. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u00e9 c\u00f3 in s\u1eb5n m\u1ec7nh gi\u00e1 ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft (n\u1ebfu c\u00f3) v\u00e0 c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng th\u00ec c\u01a1 s\u1edf kinh doanh th\u1ef1c hi\u1ec7n \u0111\u00f3ng d\u1ea5u theo gi\u00e1 \u0111\u00e3 gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c gi\u00e1 \u0111\u00e3 gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % b\u00ean c\u1ea1nh ti\u00eau th\u1ee9c gi\u00e1 in s\u1eb5n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng”.<\/span><\/p><\/blockquote>\n

Th\u00ec t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 44\/2023\/N\u0110-CP, n\u1ed9i dung \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00e3i b\u1ecf. \u0110\u1ed3ng th\u1eddi, quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP c\u0169ng b\u1ecb b\u00e3i b\u1ecf.<\/span><\/p>\n

2.6. Th\u1eddi gian \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/h3>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, m\u1ee9c gi\u1ea3m thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2023 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2023.<\/span><\/p>\n

—–\/—–<\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 n\u1ed9i dung v\u1ec1\u00a0\u201c\u0110i\u1ec3m m\u1edbi ngh\u1ecb \u0111\u1ecbnh s\u1ed1 44\/2023\/N\u0110-CP gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u201d <\/em>\u00a0Lu\u1eadt \u0110o\u00e0n Gia<\/a>\u00a0ch\u00fang t\u00f4i c\u1eadp nh\u1eadt. M\u1ecdi th\u1eafc m\u1eafc vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 30\/6\/2023 v\u1eeba qua, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 44\/2023\/N\u0110-CP quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 101\/2023\/QH15 ng\u00e0y 24 th\u00e1ng 6 n\u0103m 2023 c\u1ee7a Qu\u1ed1c h\u1ed9i. Theo \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u00e3 c\u00f3 nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t th\u00f4ng qua. 1. C\u0103n c\u1ee9 ph\u00e1p l\u00fd – Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP quy \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m thu\u1ebf theo […]\n","protected":false},"author":4,"featured_media":2296,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[19,26,25,4,33],"tags":[316,94,315,312,314,309,311,318,317,310,313],"yoast_head":"\n\u0110I\u1ec2M M\u1edaI NGH\u1eca \u0110\u1ecaNH S\u1ed0 44\/2023\/N\u0110-CP GI\u1ea2M THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG – Lu\u1eadt \u0110o\u00e0n Gia<\/title>\n<meta name=\"description\" content=\"Ng\u00e0y 30\/6\/2023 v\u1eeba qua, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 44\/2023\/N\u0110-CP quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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