{"id":999963955,"date":"2023-07-04T14:51:58","date_gmt":"2023-07-04T07:51:58","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999963955"},"modified":"2026-10-11T12:49:18","modified_gmt":"2026-10-11T05:49:18","slug":"vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp\/","title":{"rendered":"All appendices to reduce VAT 2023 according to Decree 44\/2023\/ND-CP"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"999963955\" class=\"elementor elementor-999963955\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-131edbc8 e-flex e-con-boxed e-con e-parent\" data-id=\"131edbc8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63d3d1f elementor-widget elementor-widget-text-editor\" data-id=\"63d3d1f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<article class=\"bizzi-template-page bizzi-phu-luc-44-guide\">\n  <div class=\"bizzi-lead\">\n    <p><strong>Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT 2023 theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP g\u1ed3m b\u1ed1n ph\u1ea7n: Ph\u1ee5 l\u1ee5c I, II, III x\u00e1c \u0111\u1ecbnh c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf; Ph\u1ee5 l\u1ee5c IV l\u00e0 M\u1eabu s\u1ed1 01 k\u00ea khai kho\u1ea3n gi\u1ea3m thu\u1ebf.<\/strong> B\u1ed9 t\u00e0i li\u1ec7u n\u00e0y d\u00f9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2023 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2023.<\/p>\n    <p>N\u1ebfu \u0111ang ki\u1ec3m tra h\u00f3a \u0111\u01a1n ho\u1eb7c h\u1ed3 s\u01a1 thu\u1ebf c\u1ee7a giai \u0111o\u1ea1n \u0111\u00f3, h\u00e3y x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ee5 l\u1ee5c v\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng 8%. V\u1edbi giao d\u1ecbch n\u0103m 2026, c\u1ea7n d\u00f9ng quy \u0111\u1ecbnh v\u00e0 ph\u1ee5 l\u1ee5c c\u1ee7a giai \u0111o\u1ea1n hi\u1ec7n h\u00e0nh.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/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:\/\/bizzi.vn\/en\/vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp\/#Tai_va_tra_cuu_bon_phu_luc_giam_thue_GTGT_2023\" >T\u1ea3i v\u00e0 tra c\u1ee9u b\u1ed1n ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT 2023<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp\/#Phu_luc_I_kiem_tra_danh_muc_khong_duoc_giam_thue_suat\" >Ph\u1ee5 l\u1ee5c I: ki\u1ec3m tra danh m\u1ee5c kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf su\u1ea5t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp\/#Phu_luc_II_kiem_tra_hang_hoa_dich_vu_chiu_thue_tieu_thu_dac_biet\" >Ph\u1ee5 l\u1ee5c II: ki\u1ec3m tra h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp\/#Phu_luc_III_doi_chieu_danh_muc_cong_nghe_thong_tin\" >Ph\u1ee5 l\u1ee5c III: \u0111\u1ed1i chi\u1ebfu danh m\u1ee5c c\u00f4ng ngh\u1ec7 th\u00f4ng tin<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp\/#Phu_luc_IV_dung_Mau_so_01_de_ke_khai_khoan_giam_thue\" >Ph\u1ee5 l\u1ee5c IV: d\u00f9ng M\u1eabu s\u1ed1 01 \u0111\u1ec3 k\u00ea khai kho\u1ea3n gi\u1ea3m thu\u1ebf<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp\/#Cach_tra_phu_luc_de_xac_dinh_dieu_kien_giam_thue_cho_tung_mat_hang\" >C\u00e1ch tra ph\u1ee5 l\u1ee5c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m thu\u1ebf cho t\u1eebng m\u1eb7t h\u00e0ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp\/#Muc_giam_khac_nhau_giua_phuong_phap_khau_tru_va_ty_le_tren_doanh_thu\" >M\u1ee9c gi\u1ea3m kh\u00e1c nhau gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 t\u1ef7 l\u1ec7 tr\u00ean doanh thu<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp\/#Vi_du_phuong_phap_khau_tru_gia_chua_thue_20_trieu_dong\" >V\u00ed d\u1ee5 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: gi\u00e1 ch\u01b0a thu\u1ebf 20 tri\u1ec7u \u0111\u1ed3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp\/#Vi_du_phuong_phap_ty_le_giam_20_cua_ty_le_1\" >V\u00ed d\u1ee5 ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7: gi\u1ea3m 20% c\u1ee7a t\u1ef7 l\u1ec7 1%<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp\/#Ghi_hoa_don_va_Mau_so_01_theo_quy_dinh_cua_giai_doan_2023\" >Ghi h\u00f3a \u0111\u01a1n v\u00e0 M\u1eabu s\u1ed1 01 theo quy \u0111\u1ecbnh c\u1ee7a giai \u0111o\u1ea1n 2023<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp\/#Phu_luc_nam_2023_co_dung_cho_giao_dich_nam_2026_khong\" >Ph\u1ee5 l\u1ee5c n\u0103m 2023 c\u00f3 d\u00f9ng cho giao d\u1ecbch n\u0103m 2026 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/vat-reduction-supplement-2023-according-to-decree-44-2023-nd-cp\/#Cau_hoi_khi_tra_phu_luc_giam_thue_GTGT_nam_2023\" >C\u00e2u h\u1ecfi khi tra ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT n\u0103m 2023<\/a><\/li><\/ul><\/nav><\/div>\n\n  <\/div>\n\n  <section>\n    <h2><span class=\"ez-toc-section\" id=\"Tai_va_tra_cuu_bon_phu_luc_giam_thue_GTGT_2023\"><\/span>T\u1ea3i v\u00e0 tra c\u1ee9u b\u1ed1n ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT 2023<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <p><strong>C\u00f3 th\u1ec3 tra danh m\u1ee5c tr\u00ean b\u1ea3n t\u00e0i li\u1ec7u tham kh\u1ea3o c\u1ee7a Bizzi v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3n ngh\u1ecb \u0111\u1ecbnh c\u00f3 ch\u1eef k\u00fd tr\u00ean C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7.<\/strong> Ba ph\u1ee5 l\u1ee5c \u0111\u1ea7u gi\u00fap ki\u1ec3m tra tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb; ph\u1ee5 l\u1ee5c cu\u1ed1i ph\u1ee5c v\u1ee5 k\u00ea khai.<\/p>\n    <p><a href=\"https:\/\/datafiles.chinhphu.vn\/cpp\/files\/vbpq\/2023\/7\/44-cp.signed.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">M\u1edf b\u1ea3n PDF ch\u00ednh th\u1ee9c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP, g\u1ed3m \u0111\u1ea7y \u0111\u1ee7 ph\u1ee5 l\u1ee5c I\u2013IV<\/a>. Tr\u00ecnh \u0111\u1ecdc PDF cho ph\u00e9p l\u01b0u file v\u1ec1 m\u00e1y. B\u1ea3n c\u00f3 ch\u1eef k\u00fd g\u1ed3m 105 trang; M\u1eabu s\u1ed1 01 \u1edf trang cu\u1ed1i. C\u00e1c \u1ea3nh d\u01b0\u1edbi \u0111\u00e2y ch\u1ec9 minh h\u1ecda t\u00e0i li\u1ec7u, kh\u00f4ng thay th\u1ebf to\u00e0n b\u1ed9 danh m\u1ee5c.<\/p>\n    <div class=\"table-responsive\" role=\"region\" aria-label=\"Vai tr\u00f2 b\u1ed1n ph\u1ee5 l\u1ee5c Ngh\u1ecb \u0111\u1ecbnh 44 n\u0103m 2023\" tabindex=\"0\">\n      <table>\n        <thead><tr><th scope=\"col\">Ph\u1ee5 l\u1ee5c<\/th><th scope=\"col\">N\u1ed9i dung<\/th><th scope=\"col\">D\u00f9ng khi n\u00e0o?<\/th><\/tr><\/thead>\n        <tbody>\n          <tr><th scope=\"row\">I<\/th><td>Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf su\u1ea5t GTGT.<\/td><td>\u0110\u1ed1i chi\u1ebfu t\u00ean s\u1ea3n ph\u1ea9m, m\u00f4 t\u1ea3 v\u00e0 m\u00e3 t\u01b0\u01a1ng \u1ee9ng.<\/td><\/tr>\n          <tr><th scope=\"row\">II<\/th><td>Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.<\/td><td>Ki\u1ec3m tra nh\u00f3m ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 ghi ch\u00fa lo\u1ea1i tr\u1eeb.<\/td><\/tr>\n          <tr><th scope=\"row\">III<\/th><td>Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT.<\/td><td>\u0110\u1ed1i chi\u1ebfu s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u1edbi danh m\u1ee5c c\u1ee5 th\u1ec3.<\/td><\/tr>\n          <tr><th scope=\"row\">IV<\/th><td>M\u1eabu s\u1ed1 01 v\u1ec1 gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 101\/2023\/QH15.<\/td><td>K\u00ea khai h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf c\u00f9ng t\u1edd khai GTGT c\u1ee7a k\u1ef3 t\u01b0\u01a1ng \u1ee9ng.<\/td><\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n\n    <h3><span class=\"ez-toc-section\" id=\"Phu_luc_I_kiem_tra_danh_muc_khong_duoc_giam_thue_suat\"><\/span>Ph\u1ee5 l\u1ee5c I: ki\u1ec3m tra danh m\u1ee5c kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf su\u1ea5t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n    <p>Ph\u1ee5 l\u1ee5c I chi ti\u1ebft c\u00e1c nh\u00f3m lo\u1ea1i tr\u1eeb n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 1, nh\u01b0 vi\u1ec5n th\u00f4ng, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 m\u1ed9t s\u1ed1 nh\u00f3m s\u1ea3n ph\u1ea9m khai kho\u00e1ng, kim lo\u1ea1i, h\u00f3a ch\u1ea5t. Khi tra m\u1ed9t m\u1eb7t h\u00e0ng c\u1ee5 th\u1ec3, c\u1ea7n \u0111\u1ecdc c\u1ea3 t\u00ean s\u1ea3n ph\u1ea9m v\u00e0 c\u1ed9t n\u1ed9i dung; t\u00ean g\u1ecdi th\u01b0\u01a1ng m\u1ea1i tr\u00ean h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 nh\u1eadn di\u1ec7n \u0111\u00fang nh\u00f3m.<\/p>\n    <p><a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/13PDm-RqteY0fnp39XPTojZrNV4i70lAukpdeYg4z7l8\/edit#gid=1302841674\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">M\u1edf b\u1ea3ng tham kh\u1ea3o Ph\u1ee5 l\u1ee5c I c\u1ee7a Bizzi<\/a>. C\u1ed9t m\u00e3 HS trong ph\u1ee5 l\u1ee5c ghi r\u00f5 ph\u1ea1m vi \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u. Kh\u00f4ng d\u00f9ng ri\u00eang m\u00e3 HS \u0111\u1ec3 thay th\u1ebf vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t c\u1ee7a m\u1ecdi giao d\u1ecbch trong n\u01b0\u1edbc.<\/p>\n    <figure class=\"bizzi-figure\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/07\/Screenshot-2023-07-04-141643-1024x523.png\" alt=\"Tr\u00edch b\u1ea3ng Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 44\/2023 v\u1edbi t\u00ean s\u1ea3n ph\u1ea9m, n\u1ed9i dung v\u00e0 m\u00e3 HS\" width=\"1024\" height=\"523\" loading=\"lazy\" decoding=\"async\" title=\"\">\n      <figcaption>M\u1ed9t ph\u1ea7n b\u1ea3ng Ph\u1ee5 l\u1ee5c I n\u0103m 2023. C\u1ea7n \u0111\u1ecdc to\u00e0n b\u1ed9 d\u00f2ng s\u1ea3n ph\u1ea9m v\u00e0 c\u00e1c ghi ch\u00fa li\u00ean quan tr\u01b0\u1edbc khi k\u1ebft lu\u1eadn.<\/figcaption>\n    <\/figure>\n\n    <h3><span class=\"ez-toc-section\" id=\"Phu_luc_II_kiem_tra_hang_hoa_dich_vu_chiu_thue_tieu_thu_dac_biet\"><\/span>Ph\u1ee5 l\u1ee5c II: ki\u1ec3m tra h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<span class=\"ez-toc-section-end\"><\/span><\/h3>\n    <p>Ph\u1ee5 l\u1ee5c II l\u00e0 danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT theo ch\u00ednh s\u00e1ch n\u00e0y. Danh m\u1ee5c c\u00f3 c\u00e1c nh\u00f3m nh\u01b0 r\u01b0\u1ee3u, bia, m\u1ed9t s\u1ed1 ph\u01b0\u01a1ng ti\u1ec7n v\u00e0 d\u1ecbch v\u1ee5 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n. \u0110\u00e2y l\u00e0 Ph\u1ee5 l\u1ee5c II, kh\u00f4ng ph\u1ea3i Ph\u1ee5 l\u1ee5c III.<\/p>\n    <p><a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/13PDm-RqteY0fnp39XPTojZrNV4i70lAukpdeYg4z7l8\/edit#gid=1190429499\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">M\u1edf b\u1ea3ng tham kh\u1ea3o Ph\u1ee5 l\u1ee5c II c\u1ee7a Bizzi<\/a>. Ghi ch\u00fa c\u1ee7a ph\u1ee5 l\u1ee5c lo\u1ea1i tr\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c d\u1eabn chi\u1ebfu trong b\u1ea3n n\u0103m 2023; v\u00ec v\u1eady kh\u00f4ng n\u00ean ch\u1ec9 \u0111\u1ecdc t\u00ean nh\u00f3m r\u1ed3i b\u1ecf qua \u0111i\u1ec1u ki\u1ec7n n\u00e0y.<\/p>\n    <figure class=\"bizzi-figure\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/07\/Screenshot-2023-07-04-141553-1024x399.png\" alt=\"Danh m\u1ee5c v\u00e0 ghi ch\u00fa h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t t\u1ea1i Ph\u1ee5 l\u1ee5c II n\u0103m 2023\" width=\"1024\" height=\"399\" loading=\"lazy\" decoding=\"async\" title=\"\">\n      <figcaption>Ph\u1ee5 l\u1ee5c II c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP: ki\u1ec3m tra c\u1ea3 danh m\u1ee5c v\u00e0 ph\u1ea7n ghi ch\u00fa ph\u00eda d\u01b0\u1edbi.<\/figcaption>\n    <\/figure>\n\n    <h3><span class=\"ez-toc-section\" id=\"Phu_luc_III_doi_chieu_danh_muc_cong_nghe_thong_tin\"><\/span>Ph\u1ee5 l\u1ee5c III: \u0111\u1ed1i chi\u1ebfu danh m\u1ee5c c\u00f4ng ngh\u1ec7 th\u00f4ng tin<span class=\"ez-toc-section-end\"><\/span><\/h3>\n    <p>Ph\u1ee5 l\u1ee5c III chi ti\u1ebft h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT. B\u1ea3ng g\u1ed3m c\u00e1c d\u00f2ng s\u1ea3n ph\u1ea9m, m\u00e3 ph\u00e2n lo\u1ea1i, n\u1ed9i dung m\u00f4 t\u1ea3 v\u00e0 m\u00e3 HS \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u. M\u1ed9t t\u00ean chung nh\u01b0 \u201cthi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed\u201d ho\u1eb7c \u201cd\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7\u201d ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh thu\u1ebf su\u1ea5t.<\/p>\n    <p><a href=\"https:\/\/docs.google.com\/spreadsheets\/d\/13PDm-RqteY0fnp39XPTojZrNV4i70lAukpdeYg4z7l8\/edit#gid=2097676193\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">M\u1edf b\u1ea3ng tham kh\u1ea3o Ph\u1ee5 l\u1ee5c III c\u1ee7a Bizzi<\/a>. \u0110\u1ed1i chi\u1ebfu m\u00f4 t\u1ea3 k\u1ef9 thu\u1eadt, c\u00f4ng d\u1ee5ng v\u00e0 ph\u1ea1m vi d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf v\u1edbi d\u00f2ng t\u01b0\u01a1ng \u1ee9ng. N\u1ebfu m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c ch\u1ecbu thu\u1ebf su\u1ea5t 5%, th\u1ef1c hi\u1ec7n theo ch\u1ebf \u0111\u1ed9 thu\u1ebf c\u1ee7a m\u1eb7t h\u00e0ng \u0111\u00f3, kh\u00f4ng chuy\u1ec3n sang 8% ch\u1ec9 v\u00ec \u0111ang tra ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf.<\/p>\n    <figure class=\"bizzi-figure\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/07\/Screenshot-2023-07-04-141748-1024x514.png\" alt=\"Tr\u00edch danh m\u1ee5c c\u00f4ng ngh\u1ec7 th\u00f4ng tin kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT t\u1ea1i Ph\u1ee5 l\u1ee5c III Ngh\u1ecb \u0111\u1ecbnh 44\/2023\" width=\"1024\" height=\"514\" loading=\"lazy\" decoding=\"async\" title=\"\">\n      <figcaption>Tr\u00edch Ph\u1ee5 l\u1ee5c III n\u0103m 2023. \u1ea2nh th\u1ec3 hi\u1ec7n m\u1ed9t ph\u1ea7n danh m\u1ee5c, kh\u00f4ng bao qu\u00e1t m\u1ecdi s\u1ea3n ph\u1ea9m v\u00e0 d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin.<\/figcaption>\n    <\/figure>\n\n    <h3><span class=\"ez-toc-section\" id=\"Phu_luc_IV_dung_Mau_so_01_de_ke_khai_khoan_giam_thue\"><\/span>Ph\u1ee5 l\u1ee5c IV: d\u00f9ng M\u1eabu s\u1ed1 01 \u0111\u1ec3 k\u00ea khai kho\u1ea3n gi\u1ea3m thu\u1ebf<span class=\"ez-toc-section-end\"><\/span><\/h3>\n    <p>Ph\u1ee5 l\u1ee5c IV ch\u1ee9a M\u1eabu s\u1ed1 01 \u201cGi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 101\/2023\/QH15\u201d. Bi\u1ec3u m\u1eabu c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, m\u00e3 s\u1ed1 thu\u1ebf, k\u1ef3 k\u00ea khai v\u00e0 b\u1ea3ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, m\u1ee9c thu\u1ebf tr\u01b0\u1edbc\/sau gi\u1ea3m, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m.<\/p>\n    <p><a href=\"https:\/\/docs.google.com\/document\/d\/1-kB0kGgF6QxeV_NFWuEZj3-4243j-3C5Qn6QzmLMIm8\/edit\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">M\u1edf b\u1ea3n tham kh\u1ea3o M\u1eabu s\u1ed1 01 c\u1ee7a Bizzi<\/a>. Khi l\u1eadp h\u1ed3 s\u01a1 l\u1ecbch s\u1eed, \u0111\u1ed1i chi\u1ebfu v\u1edbi m\u1eabu trong b\u1ea3n ngh\u1ecb \u0111\u1ecbnh ch\u00ednh th\u1ee9c. M\u1eabu n\u00e0y ghi nh\u1eadn k\u1ebft qu\u1ea3 gi\u1ea3m thu\u1ebf; vi\u1ec7c xu\u1ea5t hi\u1ec7n t\u00ean h\u00e0ng tr\u00ean m\u1eabu kh\u00f4ng t\u1ef1 ch\u1ee9ng minh h\u00e0ng \u0111\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m.<\/p>\n    <figure class=\"bizzi-figure\">\n      <img loading=\"lazy\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/07\/Screenshot-2023-07-04-143233.png\" alt=\"M\u1eabu s\u1ed1 01 Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh 44\/2023 v\u1ec1 gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 101\/2023\/QH15\" width=\"793\" height=\"928\" loading=\"lazy\" decoding=\"async\" title=\"\">\n      <figcaption>M\u1eabu s\u1ed1 01 \u00e1p d\u1ee5ng cho ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP; kh\u00f4ng d\u00f9ng nh\u1ea7m l\u00e0m m\u1eabu k\u00ea khai c\u1ee7a m\u1ed9t giai \u0111o\u1ea1n kh\u00e1c.<\/figcaption>\n    <\/figure>\n  <\/section>\n\n  <section>\n    <h2><span class=\"ez-toc-section\" id=\"Cach_tra_phu_luc_de_xac_dinh_dieu_kien_giam_thue_cho_tung_mat_hang\"><\/span>C\u00e1ch tra ph\u1ee5 l\u1ee5c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m thu\u1ebf cho t\u1eebng m\u1eb7t h\u00e0ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <p><strong>Tra t\u00ean h\u00e0ng l\u00e0 m\u1ed9t b\u01b0\u1edbc ki\u1ec3m tra. K\u1ebft lu\u1eadn thu\u1ebf su\u1ea5t c\u00f2n ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, m\u1ee9c thu\u1ebf th\u00f4ng th\u01b0\u1eddng, m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n lo\u1ea1i tr\u1eeb.<\/strong> K\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 sau cho h\u1ed3 s\u01a1 thu\u1ed9c giai \u0111o\u1ea1n Ngh\u1ecb \u0111\u1ecbnh 44\/2023:<\/p>\n    <ol class=\"bizzi-steps\">\n      <li><strong>X\u00e1c \u0111\u1ecbnh giai \u0111o\u1ea1n c\u1ee7a giao d\u1ecbch.<\/strong> Ki\u1ec3m tra th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 ch\u1ecdn \u0111\u00fang ch\u00ednh s\u00e1ch. K\u1ebft qu\u1ea3 c\u1ea7n c\u00f3: c\u0103n c\u1ee9 v\u00ec sao giao d\u1ecbch thu\u1ed9c giai \u0111o\u1ea1n 01\/7\u201331\/12\/2023. Kh\u00f4ng ch\u1ecdn v\u0103n b\u1ea3n ch\u1ec9 d\u1ef1a tr\u00ean ng\u00e0y \u0111ang r\u00e0 so\u00e1t h\u1ed3 s\u01a1.<\/li>\n      <li><strong>X\u00e1c \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 thu\u1ebf tr\u01b0\u1edbc khi gi\u1ea3m.<\/strong> L\u00e0m r\u00f5 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u1ed1n ch\u1ecbu thu\u1ebf 10%, 5% hay kh\u00f4ng ch\u1ecbu thu\u1ebf; \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u1ee7a b\u00ean b\u00e1n. K\u1ebft qu\u1ea3 c\u1ea7n c\u00f3: m\u1ee9c thu\u1ebf ho\u1eb7c t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf tr\u01b0\u1edbc gi\u1ea3m, c\u00f3 c\u0103n c\u1ee9.<\/li>\n      <li><strong>Thu th\u1eadp m\u00f4 t\u1ea3 \u0111\u1ee7 \u0111\u1ec3 nh\u1eadn di\u1ec7n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/strong> \u0110\u1ecdc h\u00f3a \u0111\u01a1n c\u00f9ng h\u1ee3p \u0111\u1ed3ng, th\u00f4ng s\u1ed1 k\u1ef9 thu\u1eadt ho\u1eb7c n\u1ed9i dung d\u1ecbch v\u1ee5. Ghi t\u00ean c\u1ee5 th\u1ec3, c\u00f4ng d\u1ee5ng v\u00e0 kh\u00e2u giao d\u1ecbch; tr\u00e1nh k\u1ebft lu\u1eadn t\u1eeb t\u00ean vi\u1ebft t\u1eaft ho\u1eb7c t\u00ean doanh nghi\u1ec7p.<\/li>\n      <li><strong>\u0110\u1ed1i chi\u1ebfu c\u1ea3 ba danh m\u1ee5c lo\u1ea1i tr\u1eeb.<\/strong> T\u00ecm t\u00ean v\u00e0 nh\u00f3m s\u1ea3n ph\u1ea9m \u1edf I, ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u1edf II, ki\u1ec3m tra c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u1edf III. N\u1ebfu PDF l\u00e0 b\u1ea3n qu\u00e9t v\u00e0 kh\u00f4ng t\u00ecm \u0111\u01b0\u1ee3c ch\u1eef, m\u1edf b\u1ea3ng tham kh\u1ea3o r\u1ed3i \u0111\u1ed1i chi\u1ebfu l\u1ea1i trang g\u1ed1c. K\u1ebft qu\u1ea3 c\u1ea7n c\u00f3: d\u00f2ng ho\u1eb7c nh\u00f3m \u0111\u00e3 ki\u1ec3m tra, kh\u00f4ng ch\u1ec9 ghi \u201ckh\u00f4ng t\u00ecm th\u1ea5y\u201d.<\/li>\n      <li><strong>\u0110\u1ecdc ghi ch\u00fa v\u00e0 ngo\u1ea1i l\u1ec7 tr\u01b0\u1edbc khi ch\u1ecdn m\u1ee9c sau gi\u1ea3m.<\/strong> Tr\u01b0\u1eddng h\u1ee3p c\u00f2n nghi ng\u1edd v\u1ec1 ph\u00e2n lo\u1ea1i, l\u01b0u c\u00e2u h\u1ecfi v\u00e0 x\u00e1c minh v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c b\u1ed9 ph\u1eadn ph\u1ee5 tr\u00e1ch tr\u01b0\u1edbc khi l\u1eadp h\u00f3a \u0111\u01a1n. Ch\u01b0a \u0111\u1ee7 d\u1eef ki\u1ec7n th\u00ec ch\u01b0a k\u1ebft lu\u1eadn h\u00e0ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng 8%.<\/li>\n      <li><strong>L\u01b0u c\u0103n c\u1ee9 v\u00e0 \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n, k\u00ea khai.<\/strong> Ghi v\u0103n b\u1ea3n, ph\u1ee5 l\u1ee5c, d\u00f2ng m\u00f4 t\u1ea3, l\u00fd do ch\u1ecdn m\u1ee9c thu\u1ebf v\u00e0 ng\u01b0\u1eddi ki\u1ec3m tra. Sau \u0111\u00f3 so v\u1edbi s\u1ed1 thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed1 li\u1ec7u M\u1eabu s\u1ed1 01 c\u1ee7a k\u1ef3 t\u01b0\u01a1ng \u1ee9ng. K\u1ebft qu\u1ea3 c\u1ea7n c\u00f3: h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 ki\u1ec3m tra l\u1ea1i khi b\u00e0n giao ho\u1eb7c gi\u1ea3i tr\u00ecnh.<\/li>\n    <\/ol>\n    <div class=\"bizzi-note\">\n      <p><strong>Ngo\u1ea1i l\u1ec7 c\u1ea7n \u0111\u1ecdc c\u00f9ng Ph\u1ee5 l\u1ee5c I:<\/strong> theo \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 1, than khai th\u00e1c b\u00e1n ra thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p qua s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i theo quy tr\u00ecnh kh\u00e9p k\u00edn r\u1ed3i b\u00e1n ra. M\u1eb7t h\u00e0ng than thu\u1ed9c Ph\u1ee5 l\u1ee5c I \u1edf c\u00e1c kh\u00e2u kh\u00e1c ngo\u00e0i kh\u00e2u khai th\u00e1c b\u00e1n ra kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m theo quy \u0111\u1ecbnh n\u00e0y. Kh\u00f4ng d\u00f9ng c\u00f9ng m\u1ed9t k\u1ebft lu\u1eadn cho m\u1ecdi kh\u00e2u giao d\u1ecbch than.<\/p>\n    <\/div>\n    <p>N\u1ebfu c\u1ea7n xem th\u00eam ph\u1ea1m vi c\u00e1c nh\u00f3m trong giai \u0111o\u1ea1n n\u00e0y, h\u01b0\u1edbng d\u1eabn v\u1ec1 <a href=\"https:\/\/bizzi.vn\/danh-muc-hang-hoa-duoc-giam-thue-gtgt-nam-2023\/\">danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT n\u0103m 2023<\/a> gi\u1ea3i th\u00edch b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch. Khi x\u00e1c \u0111\u1ecbnh thu\u1ebf cho m\u1ed9t giao d\u1ecbch, v\u1eabn \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c v\u00e0 h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3.<\/p>\n  <\/section>\n\n  <section>\n    <h2><span class=\"ez-toc-section\" id=\"Muc_giam_khac_nhau_giua_phuong_phap_khau_tru_va_ty_le_tren_doanh_thu\"><\/span>M\u1ee9c gi\u1ea3m kh\u00e1c nhau gi\u1eefa ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 t\u1ef7 l\u1ec7 tr\u00ean doanh thu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <p><strong>V\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 8%; 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 d\u00f9ng \u0111\u1ec3 t\u00ednh thu\u1ebf.<\/strong> Hai c\u00e1ch n\u00e0y c\u00f3 c\u01a1 s\u1edf t\u00ednh kh\u00e1c nhau.<\/p>\n    <div class=\"table-responsive\" role=\"region\" aria-label=\"So s\u00e1nh hai ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 44 n\u0103m 2023\" tabindex=\"0\">\n      <table>\n        <thead><tr><th scope=\"col\">Ph\u01b0\u01a1ng ph\u00e1p<\/th><th scope=\"col\">Tr\u01b0\u1edbc gi\u1ea3m<\/th><th scope=\"col\">Sau gi\u1ea3m<\/th><th scope=\"col\">\u0110i\u1ec1u ki\u1ec7n c\u1ea7n gi\u1eef<\/th><\/tr><\/thead>\n        <tbody>\n          <tr><th scope=\"row\">Kh\u1ea5u tr\u1eeb<\/th><td>Thu\u1ebf su\u1ea5t 10%.<\/td><td>Thu\u1ebf su\u1ea5t 8%.<\/td><td>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 \u0111\u00fang giai \u0111o\u1ea1n.<\/td><\/tr>\n          <tr><th scope=\"row\">T\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/th><td>T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi ho\u1ea1t \u0111\u1ed9ng.<\/td><td>T\u1ef7 l\u1ec7 tr\u01b0\u1edbc gi\u1ea3m \u00d7 80%.<\/td><td>Gi\u1ea3m 20% c\u1ee7a t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf, kh\u00f4ng gi\u1ea3m 20% to\u00e0n b\u1ed9 doanh thu.<\/td><\/tr>\n          <tr><th scope=\"row\">H\u00e0ng ch\u1ecbu thu\u1ebf 5% ho\u1eb7c kh\u00f4ng ch\u1ecbu thu\u1ebf<\/th><td>Theo ch\u1ebf \u0111\u1ed9 thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/td><td>Kh\u00f4ng chuy\u1ec3n th\u00e0nh 8% theo Ngh\u1ecb \u0111\u1ecbnh 44.<\/td><td>Ki\u1ec3m tra ch\u1ebf \u0111\u1ed9 thu\u1ebf tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m.<\/td><\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n    <h3><span class=\"ez-toc-section\" id=\"Vi_du_phuong_phap_khau_tru_gia_chua_thue_20_trieu_dong\"><\/span>V\u00ed d\u1ee5 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: gi\u00e1 ch\u01b0a thu\u1ebf 20 tri\u1ec7u \u0111\u1ed3ng<span class=\"ez-toc-section-end\"><\/span><\/h3>\n    <p>Gi\u1ea3 s\u1eed m\u1ed9t giao d\u1ecbch trong giai \u0111o\u1ea1n \u00e1p d\u1ee5ng c\u00f3 gi\u00e1 t\u00ednh thu\u1ebf 20.000.000 \u0111\u1ed3ng, v\u1ed1n ch\u1ecbu thu\u1ebf 10% v\u00e0 \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m. Thu\u1ebf GTGT sau gi\u1ea3m b\u1eb1ng 20.000.000 \u00d7 8% = <strong>1.600.000 \u0111\u1ed3ng<\/strong>; t\u1ed5ng ti\u1ec1n thanh to\u00e1n l\u00e0 21.600.000 \u0111\u1ed3ng.<\/p>\n    <p>So v\u1edbi m\u1ee9c 10%, s\u1ed1 thu\u1ebf gi\u1ea3m l\u00e0 20.000.000 \u00d7 (10% \u2212 8%) = 400.000 \u0111\u1ed3ng. \u0110\u00e2y l\u00e0 gi\u1ea3m 2 \u0111i\u1ec3m ph\u1ea7n tr\u0103m thu\u1ebf su\u1ea5t. V\u00ed d\u1ee5 kh\u00f4ng k\u1ebft lu\u1eadn m\u1ed9t s\u1ea3n ph\u1ea9m c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m khi ch\u01b0a \u0111\u1ed1i chi\u1ebfu \u0111\u1ee7 danh m\u1ee5c v\u00e0 h\u1ed3 s\u01a1.<\/p>\n    <h3><span class=\"ez-toc-section\" id=\"Vi_du_phuong_phap_ty_le_giam_20_cua_ty_le_1\"><\/span>V\u00ed d\u1ee5 ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7: gi\u1ea3m 20% c\u1ee7a t\u1ef7 l\u1ec7 1%<span class=\"ez-toc-section-end\"><\/span><\/h3>\n    <p>Gi\u1ea3 s\u1eed doanh thu t\u00ednh thu\u1ebf c\u1ee7a m\u1ed9t giao d\u1ecbch \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u00e0 100.000.000 \u0111\u1ed3ng v\u00e0 t\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf tr\u01b0\u1edbc gi\u1ea3m l\u00e0 1%. T\u1ef7 l\u1ec7 sau gi\u1ea3m l\u00e0 1% \u00d7 80% = <strong>0,8%<\/strong>. S\u1ed1 thu\u1ebf theo t\u1ef7 l\u1ec7 tr\u01b0\u1edbc gi\u1ea3m l\u00e0 1.000.000 \u0111\u1ed3ng; m\u1ee9c gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng l\u00e0 100.000.000 \u00d7 1% \u00d7 20% = 200.000 \u0111\u1ed3ng.<\/p>\n    <p>T\u1ef7 l\u1ec7 1% ch\u1ec9 l\u00e0 gi\u1ea3 \u0111\u1ecbnh \u0111\u1ec3 minh h\u1ecda ph\u00e9p t\u00ednh. V\u1edbi ho\u1ea1t \u0111\u1ed9ng \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 kh\u00e1c, thay b\u1eb1ng t\u1ef7 l\u1ec7 \u0111\u00fang c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3; kh\u00f4ng m\u1eb7c \u0111\u1ecbnh m\u1ecdi h\u1ed9 kinh doanh \u0111\u1ec1u \u00e1p d\u1ee5ng 1%. C\u00e1ch ghi h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ea7n tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ri\u00eang d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n  <\/section>\n\n  <section>\n    <h2><span class=\"ez-toc-section\" id=\"Ghi_hoa_don_va_Mau_so_01_theo_quy_dinh_cua_giai_doan_2023\"><\/span>Ghi h\u00f3a \u0111\u01a1n v\u00e0 M\u1eabu s\u1ed1 01 theo quy \u0111\u1ecbnh c\u1ee7a giai \u0111o\u1ea1n 2023<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <p><strong>Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m, h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u00fang m\u1ee9c thu\u1ebf ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m; M\u1eabu s\u1ed1 01 \u0111i k\u00e8m t\u1edd khai GTGT c\u1ee7a k\u1ef3 t\u01b0\u01a1ng \u1ee9ng.<\/strong> Kho\u1ea3n 3\u20136 \u0110i\u1ec1u 1 quy \u0111\u1ecbnh ri\u00eang c\u00e1ch th\u1ef1c hi\u1ec7n cho hai ph\u01b0\u01a1ng ph\u00e1p.<\/p>\n    <ul class=\"bizzi-checklist\">\n      <li><strong>Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/strong> h\u00f3a \u0111\u01a1n GTGT ghi thu\u1ebf su\u1ea5t 8%, ti\u1ec1n thu\u1ebf v\u00e0 t\u1ed5ng ti\u1ec1n ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m.<\/li>\n      <li><strong>Nhi\u1ec1u m\u1ee9c thu\u1ebf tr\u00ean m\u1ed9t h\u00f3a \u0111\u01a1n:<\/strong> ghi r\u00f5 thu\u1ebf su\u1ea5t c\u1ee7a t\u1eebng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Kh\u00f4ng \u00e1p d\u1ee5ng 8% cho to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n ch\u1ec9 v\u00ec c\u00f3 m\u1ed9t d\u00f2ng h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m.<\/li>\n      <li><strong>Ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 tr\u00ean doanh thu:<\/strong> 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 gi\u1ea3m; d\u00f2ng c\u1ed9ng ti\u1ec1n ghi theo s\u1ed1 \u0111\u00e3 gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 tr\u00ean doanh thu, \u0111\u1ed3ng th\u1eddi c\u00f3 ghi ch\u00fa s\u1ed1 ti\u1ec1n gi\u1ea3m theo Ngh\u1ecb quy\u1ebft 101\/2023\/QH15.<\/li>\n      <li><strong>\u0110\u1ed1i chi\u1ebfu k\u00ea khai:<\/strong> b\u00ean b\u00e1n v\u00e0 b\u00ean mua c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n theo s\u1ed1 thu\u1ebf \u0111\u00e3 gi\u1ea3m; s\u1ed1 li\u1ec7u tr\u00ean m\u1eabu c\u1ea7n kh\u1edbp v\u1edbi h\u1ed3 s\u01a1 c\u1ee7a k\u1ef3.<\/li>\n    <\/ul>\n    <p>Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf c\u00f2n quy\u1ebft \u0111\u1ecbnh lo\u1ea1i h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng. Khi c\u1ea7n ph\u00e2n bi\u1ec7t ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi ki\u1ec3m tra d\u00f2ng thu\u1ebf, xem c\u00e1ch nh\u1eadn di\u1ec7n <a href=\"https:\/\/bizzi.vn\/hoa-don-gia-tri-gia-tang-la-gi\/\">h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 h\u00f3a \u0111\u01a1n VAT<\/a>.<\/p>\n    <p>Trong M\u1eabu s\u1ed1 01 n\u0103m 2023, c\u1ed9t (3) l\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u01b0a c\u00f3 thu\u1ebf GTGT ho\u1eb7c doanh thu ch\u1ecbu thu\u1ebf; c\u1ed9t (4) l\u00e0 thu\u1ebf su\u1ea5t\/t\u1ef7 l\u1ec7 tr\u01b0\u1edbc gi\u1ea3m; c\u1ed9t (5) b\u1eb1ng c\u1ed9t (4) \u00d7 80%; c\u1ed9t (6) b\u1eb1ng c\u1ed9t (3) \u00d7 [c\u1ed9t (4) \u2212 c\u1ed9t (5)]. V\u1edbi v\u00ed d\u1ee5 kh\u1ea5u tr\u1eeb n\u00eau tr\u00ean, c\u00e1c gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u1ee9ng l\u00e0 20.000.000 \u0111\u1ed3ng, 10%, 8% v\u00e0 400.000 \u0111\u1ed3ng. Kh\u00f4ng ghi ti\u1ec1n thu\u1ebf sau gi\u1ea3m 1.600.000 \u0111\u1ed3ng v\u00e0o c\u1ed9t \u201cThu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m\u201d.<\/p>\n    <p>N\u1ebfu h\u1ed3 s\u01a1 \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai theo m\u1ee9c ch\u01b0a gi\u1ea3m, kho\u1ea3n 5 \u0110i\u1ec1u 1 y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua x\u1eed l\u00fd h\u00f3a \u0111\u01a1n theo ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb r\u1ed3i \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf \u0111\u1ea7u ra, \u0111\u1ea7u v\u00e0o n\u1ebfu c\u00f3. V\u1edbi h\u1ed3 s\u01a1 c\u0169 \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u1edf th\u1eddi \u0111i\u1ec3m hi\u1ec7n t\u1ea1i, c\u1ea7n ki\u1ec3m tra th\u00eam quy \u0111\u1ecbnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 khai b\u1ed5 sung \u0111ang \u00e1p d\u1ee5ng; kh\u00f4ng suy ra m\u1ed9t thao t\u00e1c \u0111i\u1ec1u ch\u1ec9nh duy nh\u1ea5t t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 44.<\/p>\n  <\/section>\n\n  <section>\n    <h2><span class=\"ez-toc-section\" id=\"Phu_luc_nam_2023_co_dung_cho_giao_dich_nam_2026_khong\"><\/span>Ph\u1ee5 l\u1ee5c n\u0103m 2023 c\u00f3 d\u00f9ng cho giao d\u1ecbch n\u0103m 2026 kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <p><strong>Kh\u00f4ng d\u00f9ng b\u1ed9 ph\u1ee5 l\u1ee5c Ngh\u1ecb \u0111\u1ecbnh 44\/2023 l\u00e0m c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 ch\u1ecdn thu\u1ebf su\u1ea5t cho giao d\u1ecbch n\u0103m 2026.<\/strong> \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 44 gi\u1edbi h\u1ea1n giai \u0111o\u1ea1n \u00e1p d\u1ee5ng \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2023.<\/p>\n    <p>T\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u1ed1i chi\u1ebfu ng\u00e0y 11\/10\/2026, Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf cho giai \u0111o\u1ea1n t\u1eeb 01\/7\/2025 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026. N\u1ebfu \u0111ang x\u1eed l\u00fd giao d\u1ecbch thu\u1ed9c giai \u0111o\u1ea1n n\u00e0y, h\u00e3y ki\u1ec3m tra <a href=\"https:\/\/chinhphu.vn\/default.aspx?classid=1&amp;docid=214310&amp;pageid=27160\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP v\u00e0 ph\u1ee5 l\u1ee5c c\u1ee7a v\u0103n b\u1ea3n<\/a>, c\u00f9ng c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf.<\/p>\n    <p>Khi r\u00e0 so\u00e1t h\u1ed3 s\u01a1 tr\u1ea3i qua nhi\u1ec1u n\u0103m, n\u00ean ghi ri\u00eang v\u0103n b\u1ea3n v\u00e0 giai \u0111o\u1ea1n \u00e1p d\u1ee5ng cho t\u1eebng giao d\u1ecbch. C\u00f9ng m\u1ed9t t\u00ean h\u00e0ng kh\u00f4ng c\u00f3 ngh\u0129a \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m thu\u1ebf c\u1ee7a c\u00e1c giai \u0111o\u1ea1n gi\u1ed1ng nhau.<\/p>\n  <\/section>\n\n  <section class=\"bizzi-faq\">\n    <h2><span class=\"ez-toc-section\" id=\"Cau_hoi_khi_tra_phu_luc_giam_thue_GTGT_nam_2023\"><\/span>C\u00e2u h\u1ecfi khi tra ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT n\u0103m 2023<span class=\"ez-toc-section-end\"><\/span><\/h2>\n    <details>\n      <summary>Kh\u00f4ng t\u00ecm th\u1ea5y t\u00ean h\u00e0ng trong b\u1ea3ng th\u00ec c\u00f3 th\u1ec3 k\u1ebft lu\u1eadn \u0111\u01b0\u1ee3c gi\u1ea3m ngay kh\u00f4ng?<\/summary>\n      <p>Ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9. C\u1ea7n ki\u1ec3m tra m\u00f4 t\u1ea3 v\u00e0 nh\u00f3m s\u1ea3n ph\u1ea9m, c\u1ea3 ba danh m\u1ee5c lo\u1ea1i tr\u1eeb, m\u1ee9c thu\u1ebf th\u00f4ng th\u01b0\u1eddng, giai \u0111o\u1ea1n v\u00e0 c\u00e1c ngo\u1ea1i l\u1ec7. T\u00ean th\u01b0\u01a1ng m\u1ea1i c\u00f3 th\u1ec3 kh\u00e1c t\u00ean d\u00f9ng trong ph\u1ee5 l\u1ee5c.<\/p>\n    <\/details>\n    <details>\n      <summary>B\u1ea3n Google Sheets ho\u1eb7c Google Docs c\u00f3 thay th\u1ebf v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00f4ng?<\/summary>\n      <p>\u0110\u00f3 l\u00e0 b\u1ea3n tham kh\u1ea3o gi\u00fap tra c\u1ee9u. Khi ch\u1ed1t c\u0103n c\u1ee9, \u0111\u1ed1i chi\u1ebfu b\u1ea3n ngh\u1ecb \u0111\u1ecbnh ch\u00ednh th\u1ee9c v\u00e0 ghi ch\u00fa li\u00ean quan. Quy\u1ec1n sao ch\u00e9p ho\u1eb7c t\u1ea3i b\u1ea3n tham kh\u1ea3o ph\u1ee5 thu\u1ed9c c\u00e0i \u0111\u1eb7t t\u00e0i li\u1ec7u v\u00e0 t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng; kh\u00f4ng c\u1ea7n xin quy\u1ec1n ch\u1ec9nh s\u1eeda \u0111\u1ec3 \u0111\u1ecdc b\u1ea3n PDF ch\u00ednh th\u1ee9c.<\/p>\n    <\/details>\n    <details>\n      <summary>C\u00f3 c\u1ea7n xin gi\u1ea3m thu\u1ebf ri\u00eang cho t\u1eebng h\u00e0ng h\u00f3a kh\u00f4ng?<\/summary>\n      <p>\u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 44 quy \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m, l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai M\u1eabu s\u1ed1 01 c\u00f9ng t\u1edd khai GTGT; kh\u00f4ng quy \u0111\u1ecbnh m\u1ed9t h\u1ed3 s\u01a1 xin gi\u1ea3m ri\u00eang cho t\u1eebng h\u00e0ng. Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i t\u1ef1 x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n v\u00e0 l\u01b0u c\u0103n c\u1ee9 cho k\u1ebft qu\u1ea3 \u00e1p d\u1ee5ng.<\/p>\n    <\/details>\n  <\/section>\n<\/article>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>","protected":false},"excerpt":{"rendered":"<p>Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT 2023 theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP g\u1ed3m b\u1ed1n ph\u1ea7n: Ph\u1ee5 l\u1ee5c I, II, III x\u00e1c \u0111\u1ecbnh c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch&#8230;<\/p>","protected":false},"author":37,"featured_media":999963960,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-999963955","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999963955","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/37"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999963955"}],"version-history":[{"count":3,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999963955\/revisions"}],"predecessor-version":[{"id":999982812,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999963955\/revisions\/999982812"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999963960"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999963955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999963955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999963955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}