{"id":2298,"date":"2023-10-26T09:42:36","date_gmt":"2023-10-26T09:42:36","guid":{"rendered":"https:\/\/luatdoangia.vn\/?p=2298"},"modified":"2023-10-26T09:42:36","modified_gmt":"2023-10-26T09:42:36","slug":"nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023","status":"publish","type":"post","link":"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/","title":{"rendered":"NGH\u1eca \u0110\u1ecaNH S\u1ed0 44\/2023\/N\u0110-CP QUY \u0110\u1ecaNH V\u1ec0 GI\u1ea2M THU\u1ebe GTGT T\u1eea NG\u00c0Y 01\/07\/2023 \u0110\u1ebeN NG\u00c0Y 31\/12\/2023"},"content":{"rendered":"\n\n\n\n
\n

CH\u00cdNH PH\u1ee6
\n——-<\/b><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 44\/2023\/N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2023<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/a>NGH\u1eca \u0110\u1ecaNH<\/span><\/h2>\n

<\/a>QUY \u0110\u1ecaNH CH\u00cdNH S\u00c1CH GI\u1ea2M THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG THEO NGH\u1eca QUY\u1ebeT S\u1ed0 101\/2023\/QH15 NG\u00c0Y 24 TH\u00c1NG 6 N\u0102M 2023 C\u1ee6A QU\u1ed0C H\u1ed8I<\/span><\/h2>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7<\/a>\u00a0ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015;\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 v\u00e0 Lu\u1eadt T\u1ed5 ch\u1ee9c ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng\u00a0ng\u00e0y 22 th\u00e1ng 11 n\u0103m 2019;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008;\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf\u00a0ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9\u00a0Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf\u00a0ng\u00e0y 13 th\u00e1ng 6 n\u0103m 2019;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb quy\u1ebft s\u1ed1 101\/2023\/QH15 ng\u00e0y 24 th\u00e1ng 6 n\u0103m 2023 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 K\u1ef3 h\u1ecdp th\u1ee9 5, Qu\u1ed1c h\u1ed9i kh\u00f3a XV;<\/i><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh;<\/i><\/span><\/p>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 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.<\/i><\/span><\/p>\n

\u0110i\u1ec1u 1. Gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/h3>\n

1. Gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \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%, tr\u1eeb nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau:<\/span><\/h4>\n

a) 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

b) 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. Chi ti\u1ebft t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/h5>\n

c) C\u00f4ng ngh\u1ec7 th\u00f4ng tin theo ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin. 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

d) 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. \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 gi\u00e1 tr\u1ecb gia t\u0103ng. 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 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

C\u00e1c t\u1ed5ng c\u00f4ng ty, t\u1eadp \u0111o\u00e0n kinh t\u1ebf th\u1ef1c hi\u1ec7n quy tr\u00ecnh kh\u00e9p k\u00edn m\u1edbi b\u00e1n ra c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng than khai th\u00e1c b\u00e1n ra.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00eau t\u1ea1i c\u00e1c Ph\u1ee5 l\u1ee5c I, II v\u00e0 III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a\u00a0Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng\u00a0v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

2. M\u1ee9c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/h4>\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>\n

3. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n<\/span><\/h4>\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>\n

4. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng c\u00e1c m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i ghi r\u00f5 thu\u1ebf su\u1ea5t c\u1ee7a t\u1eebng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/h4>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ph\u1ea3i ghi r\u00f5 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u00e3 k\u00ea khai theo m\u1ee9c thu\u1ebf su\u1ea5t ho\u1eb7c m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n sau khi x\u1eed l\u00fd, ng\u01b0\u1eddi b\u00e1n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf \u0111\u1ea7u ra, ng\u01b0\u1eddi mua k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf \u0111\u1ea7u v\u00e0o (n\u1ebfu c\u00f3).<\/span><\/h4>\n

6. C\u01a1 s\u1edf kinh doanh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n k\u00ea khai c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo M\u1eabu s\u1ed1 01 t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f9ng v\u1edbi T\u1edd khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/h4>\n

<\/a>\u0110i\u1ec1u 2. Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/h3>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh 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

2. C\u00e1c b\u1ed9 theo ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 v\u00e0 \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng ch\u1ec9 \u0111\u1ea1o c\u00e1c c\u01a1 quan li\u00ean quan tri\u1ec3n khai tuy\u00ean truy\u1ec1n, h\u01b0\u1edbng d\u1eabn, ki\u1ec3m tra, gi\u00e1m s\u00e1t \u0111\u1ec3 ng\u01b0\u1eddi ti\u00eau d\u00f9ng hi\u1ec3u v\u00e0 \u0111\u01b0\u1ee3c th\u1ee5 h\u01b0\u1edfng l\u1ee3i \u00edch t\u1eeb vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, trong \u0111\u00f3 t\u1eadp trung c\u00e1c gi\u1ea3i ph\u00e1p \u1ed5n \u0111\u1ecbnh cung c\u1ea7u 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 nh\u1eb1m gi\u1eef b\u00ecnh \u1ed5n m\u1eb7t b\u1eb1ng gi\u00e1 c\u1ea3 th\u1ecb tr\u01b0\u1eddng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) 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

3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc giao B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn, gi\u1ea3i quy\u1ebft.<\/span><\/h4>\n

4. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span>
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
\n– C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\n– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;<\/span>
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span>
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;<\/span>
\n– Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;<\/span>
\n– Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;<\/span>
\n– \u1ee6y ban trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
\n– C\u01a1 quan trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n– VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 c\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<\/span>
\n– L\u01b0u: VT, KTTH (2b).<\/span><\/td>\n		\n

TM. CH\u00cdNH PH\u1ee6
\nKT. TH\u1ee6 T\u01af\u1edaNG
\nPH\u00d3 TH\u1ee6 T\u01af\u1edaNG<\/b><\/span><\/p>\n

 <\/p>\n

 <\/p>\n

L\u00ea Minh Kh\u00e1i<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

CH\u00cdNH PH\u1ee6 ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 44\/2023\/N\u0110-CP H\u00e0 N\u1ed9i, ng\u00e0y 30 th\u00e1ng 6 n\u0103m 2023 NGH\u1eca \u0110\u1ecaNH QUY \u0110\u1ecaNH CH\u00cdNH S\u00c1CH GI\u1ea2M THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG THEO NGH\u1eca QUY\u1ebeT S\u1ed0 101\/2023\/QH15 NG\u00c0Y 24 TH\u00c1NG 6 N\u0102M 2023 C\u1ee6A QU\u1ed0C H\u1ed8I C\u0103n c\u1ee9\u00a0Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7\u00a0ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015;\u00a0Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 […]\n","protected":false},"author":5,"featured_media":2315,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[19,4,29,14],"tags":[315,312,314,309,317,319,313],"yoast_head":"\nNGH\u1eca \u0110\u1ecaNH S\u1ed0 44\/2023\/N\u0110-CP QUY \u0110\u1ecaNH V\u1ec0 GI\u1ea2M THU\u1ebe GTGT T\u1eea NG\u00c0Y 01\/07\/2023 \u0110\u1ebeN NG\u00c0Y 31\/12\/2023 – 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\" \/>\n<link rel=\"canonical\" href=\"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NGH\u1eca \u0110\u1ecaNH S\u1ed0 44\/2023\/N\u0110-CP QUY \u0110\u1ecaNH V\u1ec0 GI\u1ea2M THU\u1ebe GTGT T\u1eea NG\u00c0Y 01\/07\/2023 \u0110\u1ebeN NG\u00c0Y 31\/12\/2023 – Lu\u1eadt \u0110o\u00e0n Gia\" \/>\n<meta property=\"og: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 property=\"og:url\" content=\"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"Lu\u1eadt \u0110o\u00e0n Gia\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-26T09:42:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/luatdoangia.vn\/wp-content\/uploads\/2023\/07\/modern-furniture-2-1024x768.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"768\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"tranleDLF\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/luatdoangia.vn\/#website\",\"url\":\"https:\/\/luatdoangia.vn\/\",\"name\":\"Lu\\u1eadt \\u0110o\\u00e0n Gia\",\"description\":\"\\u0110i\\u1ec3m s\\u00e1ng ph\\u00e1p lu\\u1eadt\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/luatdoangia.vn\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"vi\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/#primaryimage\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/luatdoangia.vn\/wp-content\/uploads\/2023\/07\/modern-furniture-2.png\",\"contentUrl\":\"https:\/\/luatdoangia.vn\/wp-content\/uploads\/2023\/07\/modern-furniture-2.png\",\"width\":4608,\"height\":3456},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/#webpage\",\"url\":\"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/\",\"name\":\"NGH\\u1eca \\u0110\\u1ecaNH S\\u1ed0 44\/2023\/N\\u0110-CP QUY \\u0110\\u1ecaNH V\\u1ec0 GI\\u1ea2M THU\\u1ebe GTGT T\\u1eea NG\\u00c0Y 01\/07\/2023 \\u0110\\u1ebeN NG\\u00c0Y 31\/12\/2023 – Lu\\u1eadt \\u0110o\\u00e0n Gia\",\"isPartOf\":{\"@id\":\"https:\/\/luatdoangia.vn\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/#primaryimage\"},\"datePublished\":\"2023-10-26T09:42:36+00:00\",\"dateModified\":\"2023-10-26T09:42:36+00:00\",\"author\":{\"@id\":\"https:\/\/luatdoangia.vn\/#\/schema\/person\/4a9646d3611b0a1b9359b0016d365db7\"},\"description\":\"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 ...\",\"breadcrumb\":{\"@id\":\"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"NGH\\u1eca \\u0110\\u1ecaNH S\\u1ed0 44\/2023\/N\\u0110-CP QUY \\u0110\\u1ecaNH V\\u1ec0 GI\\u1ea2M THU\\u1ebe GTGT T\\u1eea NG\\u00c0Y 01\/07\/2023 \\u0110\\u1ebeN NG\\u00c0Y 31\/12\/2023\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/luatdoangia.vn\/#\/schema\/person\/4a9646d3611b0a1b9359b0016d365db7\",\"name\":\"tranleDLF\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/luatdoangia.vn\/#personlogo\",\"inLanguage\":\"vi\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/84b93c2a95de15a400a1737e2d0ea850?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/84b93c2a95de15a400a1737e2d0ea850?s=96&d=mm&r=g\",\"caption\":\"tranleDLF\"},\"url\":\"https:\/\/luatdoangia.vn\/index.php\/author\/tranledlf\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"NGH\u1eca \u0110\u1ecaNH S\u1ed0 44\/2023\/N\u0110-CP QUY \u0110\u1ecaNH V\u1ec0 GI\u1ea2M THU\u1ebe GTGT T\u1eea NG\u00c0Y 01\/07\/2023 \u0110\u1ebeN NG\u00c0Y 31\/12\/2023 – Lu\u1eadt \u0110o\u00e0n Gia","description":"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 ...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/","og_locale":"vi_VN","og_type":"article","og_title":"NGH\u1eca \u0110\u1ecaNH S\u1ed0 44\/2023\/N\u0110-CP QUY \u0110\u1ecaNH V\u1ec0 GI\u1ea2M THU\u1ebe GTGT T\u1eea NG\u00c0Y 01\/07\/2023 \u0110\u1ebeN NG\u00c0Y 31\/12\/2023 – Lu\u1eadt \u0110o\u00e0n Gia","og_description":"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 ...","og_url":"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/","og_site_name":"Lu\u1eadt \u0110o\u00e0n Gia","article_published_time":"2023-10-26T09:42:36+00:00","og_image":[{"width":1024,"height":768,"url":"https:\/\/luatdoangia.vn\/wp-content\/uploads\/2023\/07\/modern-furniture-2-1024x768.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"tranleDLF","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"9 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/luatdoangia.vn\/#website","url":"https:\/\/luatdoangia.vn\/","name":"Lu\u1eadt \u0110o\u00e0n Gia","description":"\u0110i\u1ec3m s\u00e1ng ph\u00e1p lu\u1eadt","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/luatdoangia.vn\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"vi"},{"@type":"ImageObject","@id":"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/#primaryimage","inLanguage":"vi","url":"https:\/\/luatdoangia.vn\/wp-content\/uploads\/2023\/07\/modern-furniture-2.png","contentUrl":"https:\/\/luatdoangia.vn\/wp-content\/uploads\/2023\/07\/modern-furniture-2.png","width":4608,"height":3456},{"@type":"WebPage","@id":"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/#webpage","url":"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/","name":"NGH\u1eca \u0110\u1ecaNH S\u1ed0 44\/2023\/N\u0110-CP QUY \u0110\u1ecaNH V\u1ec0 GI\u1ea2M THU\u1ebe GTGT T\u1eea NG\u00c0Y 01\/07\/2023 \u0110\u1ebeN NG\u00c0Y 31\/12\/2023 – Lu\u1eadt \u0110o\u00e0n Gia","isPartOf":{"@id":"https:\/\/luatdoangia.vn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/#primaryimage"},"datePublished":"2023-10-26T09:42:36+00:00","dateModified":"2023-10-26T09:42:36+00:00","author":{"@id":"https:\/\/luatdoangia.vn\/#\/schema\/person\/4a9646d3611b0a1b9359b0016d365db7"},"description":"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 ...","breadcrumb":{"@id":"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/luatdoangia.vn\/index.php\/nghi-dinh-so-44-2023-nd-cp-quy-dinh-ve-giam-thue-gtgt-tu-ngay-01-07-2023-den-ngay-31-12-2023\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"NGH\u1eca \u0110\u1ecaNH S\u1ed0 44\/2023\/N\u0110-CP QUY \u0110\u1ecaNH V\u1ec0 GI\u1ea2M THU\u1ebe GTGT T\u1eea NG\u00c0Y 01\/07\/2023 \u0110\u1ebeN NG\u00c0Y 31\/12\/2023"}]},{"@type":"Person","@id":"https:\/\/luatdoangia.vn\/#\/schema\/person\/4a9646d3611b0a1b9359b0016d365db7","name":"tranleDLF","image":{"@type":"ImageObject","@id":"https:\/\/luatdoangia.vn\/#personlogo","inLanguage":"vi","url":"https:\/\/secure.gravatar.com\/avatar\/84b93c2a95de15a400a1737e2d0ea850?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/84b93c2a95de15a400a1737e2d0ea850?s=96&d=mm&r=g","caption":"tranleDLF"},"url":"https:\/\/luatdoangia.vn\/index.php\/author\/tranledlf\/"}]}},"_links":{"self":[{"href":"https:\/\/luatdoangia.vn\/index.php\/wp-json\/wp\/v2\/posts\/2298"}],"collection":[{"href":"https:\/\/luatdoangia.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatdoangia.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatdoangia.vn\/index.php\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/luatdoangia.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2298"}],"version-history":[{"count":12,"href":"https:\/\/luatdoangia.vn\/index.php\/wp-json\/wp\/v2\/posts\/2298\/revisions"}],"predecessor-version":[{"id":2317,"href":"https:\/\/luatdoangia.vn\/index.php\/wp-json\/wp\/v2\/posts\/2298\/revisions\/2317"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/luatdoangia.vn\/index.php\/wp-json\/wp\/v2\/media\/2315"}],"wp:attachment":[{"href":"https:\/\/luatdoangia.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatdoangia.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatdoangia.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}