{"id":999963972,"date":"2023-07-04T16:55:56","date_gmt":"2023-07-04T09:55:56","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999963972"},"modified":"2026-06-09T13:55:06","modified_gmt":"2026-06-09T06:55:06","slug":"compare-decree-44-2023-and-decree-15-2022","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/","title":{"rendered":"Decree 15\/2022\/ND-CP: Regulations on invoice issuance and guidance on value-added tax declaration."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP t\u1eebng l\u00e0 m\u1ed9t trong nh\u1eefng ch\u00ednh s\u00e1ch \u201ct\u00e1c \u0111\u1ed9ng ngay l\u1eadp t\u1ee9c\u201d \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai thu\u1ebf GTGT c\u1ee7a doanh nghi\u1ec7p, khi quy \u0111\u1ecbnh gi\u1ea3m thu\u1ebf su\u1ea5t t\u1eeb 10% xu\u1ed1ng 8% cho m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong giai \u0111o\u1ea1n \u00e1p d\u1ee5ng. Tr\u00ean th\u1ef1c t\u1ebf, r\u1ee7i ro kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c \u201ckh\u00f4ng bi\u1ebft gi\u1ea3m thu\u1ebf\u201d, m\u00e0 n\u1eb1m \u1edf ch\u1ed7 k\u1ebf to\u00e1n d\u1ec5 nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m \u2013 kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m, ghi sai thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n, ho\u1eb7c thi\u1ebfu c\u0103n c\u1ee9 tra c\u1ee9u ph\u1ee5 l\u1ee5c khi h\u00e0ng h\u00f3a c\u00f3 m\u00f4 t\u1ea3 ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong b\u00e0i vi\u1ebft n\u00e0y, b\u1ea1n s\u1ebd c\u00f3 b\u1ea3n t\u00f3m t\u1eaft d\u1ec5 hi\u1ec3u v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022, h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT, c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang cho t\u1eebng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, c\u00f9ng c\u00e1c t\u00ecnh hu\u1ed1ng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd. \u0110\u1ed3ng th\u1eddi, b\u00e0i vi\u1ebft c\u0169ng t\u1ed5ng h\u1ee3p c\u00e1c t\u00e0i li\u1ec7u c\u1ea7n thi\u1ebft \u0111\u1ec3 <\/span><b>download Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> (PDF\/Word) v\u00e0 t\u1ea3i ri\u00eang ph\u1ee5 l\u1ee5c \u0111\u1ec3 tra c\u1ee9u nhanh m\u00e3 h\u00e0ng, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng tu\u00e2n th\u1ee7 v\u00e0 gi\u1ea3m r\u1ee7i ro khi k\u00ea khai.<\/span><\/p>\n<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 ' ><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\/compare-decree-44-2023-and-decree-15-2022\/#Gioi_thieu_va_tai_ve_Nghi_dinh_152022ND-CP\" >Gi\u1edbi thi\u1ec7u v\u00e0 t\u1ea3i v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/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\/compare-decree-44-2023-and-decree-15-2022\/#1_Tong_quan_ve_Nghi_dinh_152022ND-CP\" >1. T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/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\/compare-decree-44-2023-and-decree-15-2022\/#2_Tai_ve_toan_van_Nghi_dinh_152022ND-CP_Kem_Phu_luc\" >2. T\u1ea3i v\u1ec1 to\u00e0n v\u0103n Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP (K\u00e8m Ph\u1ee5 l\u1ee5c)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#Huong_dan_chinh_sach_thue_theo_Nghi_dinh_so_152022ND-CP\" >H\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 15\/2022\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#1_Nguyen_tac_xac_dinh_doi_tuong_duoc_giam_thue_GTGT\" >1. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#2_Quy_dinh_lap_hoa_don_doi_voi_Doanh_nghiep_tinh_thue_theo_phuong_phap_khau_tru\" >2. Quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi Doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#Cach_the_hien_tren_hoa_don\" >C\u00e1ch th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#Luu_y_trong_yeu_tach_dongtach_hoa_don\" >L\u01b0u \u00fd tr\u1ecdng y\u1ebfu: t\u00e1ch d\u00f2ng\/t\u00e1ch h\u00f3a \u0111\u01a1n<\/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\/compare-decree-44-2023-and-decree-15-2022\/#3_Quy_dinh_doi_voi_Co_so_kinh_doanh_tinh_thue_theo_ty_le_tren_doanh_thu\" >3. Quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi C\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#4_Tinh_chi_phi_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue_TNDN\" >4. T\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/a><\/li><\/ul><\/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\/compare-decree-44-2023-and-decree-15-2022\/#5_luu_y_khi_lap_hoa_don_ap_dung_nghi_dinh_152022ND-CP_giam_thue_GTGT\" >5 l\u01b0u \u00fd khi l\u1eadp h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP gi\u1ea3m thu\u1ebf GTGT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#1_Quy_dinh_ve_viec_tach_hoa_don_cho_hang_hoa_dich_vu_duoc_giam_thue\" >1. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c t\u00e1ch h\u00f3a \u0111\u01a1n cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#2_Huong_dan_xu_ly_khi_doanh_nghiep_duoc_giam_thue_nhung_da_xuat_hoa_don_10\" >2. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf nh\u01b0ng \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n 10%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#3_Xac_dinh_thue_suat_cho_hang_hoa_ban_truoc_01022022_nhung_lap_hoa_don_vao_thang_22022\" >3. X\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t cho h\u00e0ng h\u00f3a b\u00e1n tr\u01b0\u1edbc 01\/02\/2022 nh\u01b0ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0o th\u00e1ng 2\/2022<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#4_Quy_trinh_xu_ly_hoa_don_lap_truoc_01022022_co_sai_sot_duoc_phat_hien_sau_thoi_diem_nay\" >4. Quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp tr\u01b0\u1edbc 01\/02\/2022 c\u00f3 sai s\u00f3t \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n sau th\u1eddi \u0111i\u1ec3m n\u00e0y<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#5_Cac_buoc_khac_phuc_khi_co_so_kinh_doanh_lap_hoa_don_sai_muc_thue_suat\" >5. C\u00e1c b\u01b0\u1edbc kh\u1eafc ph\u1ee5c khi c\u01a1 s\u1edf kinh doanh l\u1eadp h\u00f3a \u0111\u01a1n sai m\u1ee9c thu\u1ebf su\u1ea5t<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#So_sanh_Nghi_dinh_442023ND-CP_va_Nghi_dinh_152022ND-CP\" >So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#So_sanh_Nghi_dinh_442023ND-CP_va_Nghi_dinh_152022ND-CP-2\" >So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#1_Su_mo_rong_doi_tuong_duoc_giam_thue_Diem_moi_ve_mat_hang_Than\" >1. S\u1ef1 m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf: \u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eb7t h\u00e0ng Than<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#2_Chuan_hoa_quy_trinh_xu_ly_hoa_don_sai_sot_ve_thue_suat\" >2. Chu\u1ea9n h\u00f3a quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t v\u1ec1 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-21\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#3_Cap_nhat_ma_HS_Code_va_Danh_muc_hang_hoa_loai_tru\" >3. C\u1eadp nh\u1eadt m\u00e3 HS Code v\u00e0 Danh m\u1ee5c h\u00e0ng h\u00f3a lo\u1ea1i tr\u1eeb<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#4_Bai_bo_quy_dinh_ve_chi_phi_duoc_tru_thue_TNDN_Ung_ho_Covid-19\" >4. B\u00e3i b\u1ecf quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN (\u1ee6ng h\u1ed9 Covid-19)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#Cau_hoi_thuong_gap_FAQs_ve_thuc_hien_giam_thue_GTGT_theo_Nghi_dinh_15\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQs) v\u1ec1 th\u1ef1c hi\u1ec7n gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 15<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#1_Hoa_don_xang_dau_co_duoc_giam_thue_xuong_8_khong\" >1. H\u00f3a \u0111\u01a1n x\u0103ng d\u1ea7u c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf xu\u1ed1ng 8% kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#2_Dich_vu_an_uong_khach_san_co_phuc_vu_ruou_bia_thi_xuat_hoa_don_the_nao\" >2. D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng, kh\u00e1ch s\u1ea1n c\u00f3 ph\u1ee5c v\u1ee5 r\u01b0\u1ee3u bia th\u00ec xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#3_Doanh_nghiep_co_phai_nop_ho_so_dang_ky_giam_thue_voi_co_quan_thue_khong\" >3. Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3m thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#4_Cong_trinh_xay_dung_nghiem_thu_tung_phan_thi_ap_dung_thue_suat_nao\" >4. C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng nghi\u1ec7m thu t\u1eebng ph\u1ea7n th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#5_Hoa_don_dau_vao_ghi_sai_thue_suat_thuoc_dien_8_nhung_ghi_10_co_duoc_khau_tru_khong\" >5. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ghi sai thu\u1ebf su\u1ea5t (thu\u1ed9c di\u1ec7n 8% nh\u01b0ng ghi 10%) c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/bizzi.vn\/en\/compare-decree-44-2023-and-decree-15-2022\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Gioi_thieu_va_tai_ve_Nghi_dinh_152022ND-CP\"><\/span>Gi\u1edbi thi\u1ec7u v\u00e0 t\u1ea3i v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Th\u00f4ng tin<\/b><\/td>\n<td><b>N\u1ed9i dung<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>S\u1ed1 k\u00fd hi\u1ec7u<\/b><\/td>\n<td><span style=\"font-weight: 400;\">15\/2022\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td><span style=\"font-weight: 400;\">28\/01\/2022<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Th\u1eddi gian hi\u1ec7u l\u1ef1c<\/b><\/td>\n<td><span style=\"font-weight: 400;\">T\u1eeb 01\/02\/2022 \u0111\u1ebfn h\u1ebft 31\/12\/2022<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>C\u01a1 quan ban h\u00e0nh<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Tr\u1ecdng t\u00e2m n\u1ed9i dung<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf (\u0111\u1eb7c bi\u1ec7t gi\u1ea3m thu\u1ebf GTGT theo \u0110i\u1ec1u 1)\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf (GTGT v\u00e0 TNDN).<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>T\u1ea3i c\u00f4ng v\u0103n<\/b><\/td>\n<td><span style=\"font-weight: 400;\">\ud83d\udce5 <a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/07\/15-nd.signed.pdf\">[T\u1ea3i v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP &#8211; B\u1ea3n Word (.doc)]<\/a><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud83d\udce5 <a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/07\/15-nd.signed.pdf\">[T\u1ea3i v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP &#8211; B\u1ea3n PDF (.pdf)]<\/a><\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud83d\udce5<a href=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/07\/15-nd.signed.pdf\"> [T\u1ea3i v\u1ec1 Ri\u00eang b\u1ed9 Ph\u1ee5 l\u1ee5c I, II, III, IV \u0111\u1ec3 tra c\u1ee9u m\u00e3 h\u00e0ng]<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"text-align: justify;\"><\/div>\n<h3><span class=\"ez-toc-section\" id=\"1_Tong_quan_ve_Nghi_dinh_152022ND-CP\"><\/span><b>1. T\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 28\/01\/2022 l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t c\u1ee5 th\u1ec3 h\u00f3a Ngh\u1ecb quy\u1ebft s\u1ed1 43\/2022\/QH15 c\u1ee7a Qu\u1ed1c h\u1ed9i v\u1ec1 ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a, ti\u1ec1n t\u1ec7 h\u1ed7 tr\u1ee3 Ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p v\u00e0 K\u1ebf to\u00e1n, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y mang l\u1ea1i 02 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp v\u00e0 ngay l\u1eadp t\u1ee9c:<\/span><\/p>\n<p><b>Th\u1ee9 nh\u1ea5t, gi\u1ea3m \u00e1p l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 gi\u00e1 th\u00e0nh.<\/b><span style=\"font-weight: 400;\"> Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT (t\u1eeb 10% xu\u1ed1ng 8% cho nh\u00f3m \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n) gi\u00fap gi\u1ea3m chi ph\u00ed thu\u1ebf tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n ra, g\u00f3p ph\u1ea7n k\u00edch c\u1ea7u v\u00e0 c\u1ea3i thi\u1ec7n kh\u1ea3 n\u0103ng c\u1ea1nh tranh gi\u00e1. N\u1ed9i dung gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP.<\/span><\/p>\n<p><b>Th\u1ee9 hai, b\u1eaft bu\u1ed9c doanh nghi\u1ec7p thay \u0111\u1ed5i c\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai.<\/b><span style=\"font-weight: 400;\"> Khi thu\u1ebf su\u1ea5t kh\u00f4ng c\u00f2n \u201cm\u1ed9t m\u00e0u\u201d, k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n lo\u1ea1i \u0111\u00fang h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n gi\u1ea3m v\u00e0 kh\u00f4ng gi\u1ea3m; c\u1ea5u h\u00ecnh \u0111\u00fang thu\u1ebf su\u1ea5t tr\u00ean h\u1ec7 th\u1ed1ng; xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang c\u00e1ch; \u0111\u1ed3ng th\u1eddi l\u01b0u h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh \u0111\u1ec3 gi\u1ea3m r\u1ee7i ro h\u1eadu ki\u1ec3m.<\/span><\/p>\n<p><b>Th\u00f4ng tin thu\u1ed9c t\u00ednh v\u0103n b\u1ea3n:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 k\u00fd hi\u1ec7u:<\/b><span style=\"font-weight: 400;\"> 15\/2022\/N\u0110-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u00e0y ban h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> 28\/01\/2022<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c:<\/b><span style=\"font-weight: 400;\"> T\u1eeb ng\u00e0y <\/span><b>01\/02\/2022<\/b><span style=\"font-weight: 400;\"> \u0111\u1ebfn h\u1ebft ng\u00e0y <\/span><b>31\/12\/2022<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u01a1 quan ban h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m thu\u1ebf (GTGT v\u00e0 TNDN).<\/span><\/li>\n<\/ul>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999980050 size-full aligncenter\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/07\/nghi-dinh-15-2022-giam-thue-GTGT.webp\" alt=\"\" width=\"687\" height=\"414\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/07\/nghi-dinh-15-2022-giam-thue-GTGT.webp 687w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/07\/nghi-dinh-15-2022-giam-thue-GTGT-300x181.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2023\/07\/nghi-dinh-15-2022-giam-thue-GTGT-18x12.webp 18w\" sizes=\"(max-width: 687px) 100vw, 687px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Tai_ve_toan_van_Nghi_dinh_152022ND-CP_Kem_Phu_luc\"><\/span><b>2. T\u1ea3i v\u1ec1 to\u00e0n v\u0103n Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP (K\u00e8m Ph\u1ee5 l\u1ee5c)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c l\u01b0u tr\u1eef, in \u1ea5n v\u00e0 tra c\u1ee9u m\u00e3 ng\u00e0nh h\u00e0ng (HS Code) ch\u1ecbu thu\u1ebf su\u1ea5t 10% (kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m) ho\u1eb7c 8% (\u0111\u01b0\u1ee3c gi\u1ea3m), Qu\u00fd doanh nghi\u1ec7p v\u00e0 c\u00e1c b\u1ea1n K\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u1ea3i v\u1ec1 b\u1ed9 t\u00e0i li\u1ec7u \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ecbnh d\u1ea1ng .DOC (Word) v\u00e0 .PDF d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<p><b>B\u1ed9 h\u1ed3 s\u01a1 bao g\u1ed3m:<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>To\u00e0n v\u0103n Ngh\u1ecb \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh chi ti\u1ebft c\u00e1c \u0111i\u1ec1u kho\u1ea3n thi h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 l\u1ee5c I, II, III:<\/b><span style=\"font-weight: 400;\"> Danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 <\/span><b>KH\u00d4NG<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT (V\u1eabn gi\u1eef 10%).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u1ee5 l\u1ee5c IV:<\/b><span style=\"font-weight: 400;\"> M\u1eabu t\u1edd khai c\u00e1c lo\u1ea1i 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.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Huong_dan_chinh_sach_thue_theo_Nghi_dinh_so_152022ND-CP\"><\/span><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 15\/2022\/N\u0110-CP<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Nguyen_tac_xac_dinh_doi_tuong_duoc_giam_thue_GTGT\"><\/span><span style=\"font-weight: 400;\">1. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch trong Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP v\u1ec1 gi\u1ea3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c tri\u1ec3n khai theo nguy\u00ean t\u1eafc: <\/span><b>gi\u1ea3m 2% thu\u1ebf su\u1ea5t GTGT<\/b><span style=\"font-weight: 400;\"> (t\u1eeb 10% xu\u1ed1ng 8%) \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c 10%, <\/span><b>tr\u1eeb<\/b><span style=\"font-weight: 400;\"> c\u00e1c nh\u00f3m thu\u1ed9c danh m\u1ee5c lo\u1ea1i tr\u1eeb t\u1ea1i ph\u1ee5 l\u1ee5c k\u00e8m theo.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf tri\u1ec3n khai, r\u1ee7i ro l\u1edbn nh\u1ea5t l\u00e0 \u201cph\u00e2n lo\u1ea1i sai\u201d do danh m\u1ee5c lo\u1ea1i tr\u1eeb r\u1ed9ng v\u00e0 nhi\u1ec1u nh\u00f3m d\u1ec5 nh\u1ea7m. C\u00e1c nh\u00f3m th\u01b0\u1eddng \u0111\u01b0\u1ee3c nh\u1eafc t\u1edbi trong h\u01b0\u1edbng d\u1eabn\/tra c\u1ee9u g\u1ed3m: vi\u1ec5n th\u00f4ng; t\u00e0i ch\u00ednh\u2013ng\u00e2n h\u00e0ng\u2013ch\u1ee9ng kho\u00e1n\u2013b\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; khai kho\u00e1ng (m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p); than c\u1ed1c, d\u1ea7u m\u1ecf tinh ch\u1ebf; s\u1ea3n ph\u1ea9m h\u00f3a ch\u1ea5t; h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t\u2026 (k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp ph\u1ee5 l\u1ee5c theo \u0111\u00fang t\u00ean nh\u00f3m).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u1ea3m sai s\u00f3t, n\u00ean thi\u1ebft k\u1ebf quy tr\u00ecnh tra c\u1ee9u theo 2 l\u1edbp:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tra c\u1ee9u theo t\u00ean nh\u00f3m h\u00e0ng\/d\u1ecbch v\u1ee5 trong ph\u1ee5 l\u1ee5c (\u01b0u ti\u00ean b\u1ea3n ch\u1ea5t h\u00e0ng h\u00f3a).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 d\u00f9ng m\u00e3 HS\/m\u00e3 ng\u00e0nh nh\u01b0 c\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 tra c\u1ee9u, tr\u00e1nh \u201cch\u1ed1t\u201d theo m\u00e3 khi b\u1ea3n ch\u1ea5t h\u00e0ng h\u00f3a kh\u00e1c.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u1ede g\u00f3c \u0111\u1ed9 h\u1ec7 th\u1ed1ng, n\u1ebfu doanh nghi\u1ec7p chu\u1ea9n h\u00f3a danh m\u1ee5c SKU\/d\u1ecbch v\u1ee5 v\u00e0 mapping thu\u1ebf su\u1ea5t t\u1eeb \u0111\u1ea7u (k\u00e8m quy t\u1eafc ki\u1ec3m so\u00e1t), \u0111\u1ed9i k\u1ebf to\u00e1n s\u1ebd gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro nh\u1ea7m thu\u1ebf su\u1ea5t khi nh\u1eadp li\u1ec7u ho\u1eb7c nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee9c gi\u1ea3m quy \u0111\u1ecbnh:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf GTGT (t\u1eeb 10% xu\u1ed1ng c\u00f2n 8%) \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Danh m\u1ee5c lo\u1ea1i tr\u1eeb (Kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m):<\/b><span style=\"font-weight: 400;\"> C\u1ea7n li\u1ec7t k\u00ea r\u00f5 c\u00e1c nh\u00f3m &#8220;nh\u1ea1y c\u1ea3m&#8221; m\u00e0 k\u1ebf to\u00e1n hay nh\u1ea7m l\u1eabn:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Vi\u1ec5n th\u00f4ng, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">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 (tr\u1eeb khai th\u00e1c than), than c\u1ed1c, d\u1ea7u m\u1ecf tinh ch\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m ho\u00e1 ch\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">H\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (CNTT).<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng c\u1ee5 tra c\u1ee9u:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ed1i chi\u1ebfu m\u00e3 ng\u00e0nh c\u1ea5p 7 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 43\/2018\/Q\u0110-TTg \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c (nh\u1ea5n m\u1ea1nh vai tr\u00f2 c\u1ee7a vi\u1ec7c tra c\u1ee9u t\u1ef1 \u0111\u1ed9ng tr\u00ean h\u1ec7 th\u1ed1ng Bizzi \u0111\u1ec3 gi\u1ea3m sai s\u00f3t th\u1ee7 c\u00f4ng).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Quy_dinh_lap_hoa_don_doi_voi_Doanh_nghiep_tinh_thue_theo_phuong_phap_khau_tru\"><\/span><span style=\"font-weight: 400;\">2. Quy \u0111\u1ecbnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi Doanh nghi\u1ec7p t\u00ednh thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p k\u00ea khai kh\u1ea5u tr\u1eeb, khi b\u00e1n h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 thu\u1ed9c di\u1ec7n gi\u1ea3m, h\u00f3a \u0111\u01a1n c\u1ea7n th\u1ec3 hi\u1ec7n \u0111\u00fang thu\u1ebf su\u1ea5t <\/span><b>8%<\/b><span style=\"font-weight: 400;\"> t\u1ea1i d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 t\u00ednh \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m quan tr\u1ecdng trong th\u1ef1c t\u1ebf l\u00e0 t\u00e1ch b\u1ea1ch nghi\u1ec7p v\u1ee5: khi c\u00f9ng l\u00fac b\u00e1n c\u00e1c m\u1eb7t h\u00e0ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t kh\u00e1c nhau, h\u00f3a \u0111\u01a1n ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 thu\u1ebf su\u1ea5t theo t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5; n\u1ebfu kh\u00f4ng t\u00e1ch b\u1ea1ch \u0111\u00fang, r\u1ee7i ro b\u1ecb \u00e1p m\u1ee9c thu\u1ebf su\u1ea5t cao h\u01a1n cho to\u00e0n b\u1ed9 ph\u1ea7n doanh thu li\u00ean quan. (Doanh nghi\u1ec7p n\u00ean ki\u1ec3m tra quy t\u1eafc th\u1ec3 hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111ang s\u1eed d\u1ee5ng.)<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cach_the_hien_tren_hoa_don\"><\/span><b>C\u00e1ch th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch ghi h\u00f3a \u0111\u01a1n:<\/b><span style=\"font-weight: 400;\"> T\u1ea1i d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT, ghi r\u00f5 m\u1ee9c thu\u1ebf su\u1ea5t l\u00e0 &#8220;8%&#8221;.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>S\u1ed1 ti\u1ec1n thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> T\u00ednh to\u00e1n d\u1ef1a tr\u00ean 8% c\u1ee7a gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 ch\u01b0a thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5ng thanh to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Gi\u00e1 ch\u01b0a thu\u1ebf + Ti\u1ec1n thu\u1ebf (8%).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Luu_y_trong_yeu_tach_dongtach_hoa_don\"><\/span><b>L\u01b0u \u00fd tr\u1ecdng y\u1ebfu: t\u00e1ch d\u00f2ng\/t\u00e1ch h\u00f3a \u0111\u01a1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi m\u1ed9t h\u00f3a \u0111\u01a1n c\u00f3 c\u1ea3 h\u00e0ng h\u00f3a 8% v\u00e0 10%, k\u1ebf to\u00e1n ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 theo t\u1eebng d\u00f2ng h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 v\u00e0 thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng. N\u1ebfu g\u1ed9p kh\u00f4ng t\u00e1ch r\u00f5, r\u1ee7i ro b\u1ecb \u00e1p thu\u1ebf su\u1ea5t cao cho ph\u1ea7n kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c l\u00e0 r\u1ea5t l\u1edbn khi h\u1eadu ki\u1ec3m. N\u1ed9i dung v\u1ec1 gi\u1ea3m thu\u1ebf v\u00e0 nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 15.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Quy_dinh_doi_voi_Co_so_kinh_doanh_tinh_thue_theo_ty_le_tren_doanh_thu\"><\/span><span style=\"font-weight: 400;\">3. Quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi C\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf theo t\u1ef7 l\u1ec7 % tr\u00ean doanh thu<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">V\u1edbi h\u1ed9 kinh doanh ho\u1eb7c doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, Ngh\u1ecb \u0111\u1ecbnh 15 quy \u0111\u1ecbnh c\u01a1 ch\u1ebf gi\u1ea3m theo t\u1ef7 l\u1ec7 \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT. Nguy\u00ean t\u1eafc l\u00e0 th\u1ec3 hi\u1ec7n r\u00f5 s\u1ed1 ti\u1ec1n tr\u01b0\u1edbc gi\u1ea3m v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u1ed3ng th\u1eddi ghi ch\u00fa theo \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 k\u00ea khai v\u00e0 gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee9c gi\u1ea3m:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1ch ghi h\u00f3a \u0111\u01a1n:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u1ea1i c\u1ed9t &#8220;Th\u00e0nh ti\u1ec1n&#8221;: Ghi \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u01b0\u1edbc khi gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u1ea1i d\u00f2ng &#8220;C\u1ed9ng ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5&#8221;: Ghi s\u1ed1 ti\u1ec1n \u0111\u00e3 gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 %.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ghi ch\u00fa b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n: &#8220;\u0110\u00e3 gi\u1ea3m&#8230; (s\u1ed1 ti\u1ec1n) t\u01b0\u01a1ng \u1ee9ng 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 15\/2022\/N\u0110-CP&#8221;.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Tinh_chi_phi_duoc_tru_khi_xac_dinh_thu_nhap_chiu_thue_TNDN\"><\/span><span style=\"font-weight: 400;\">4. T\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i GTGT, Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP c\u0169ng c\u00f3 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng d\u1ecbch COVID-19 (trong b\u1ed1i c\u1ea3nh ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i). Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, nh\u00f3m n\u00e0y d\u1ec5 sai \u1edf ch\u1ed7 ghi nh\u1eadn \u201cth\u00e0nh ti\u1ec1n\u201d v\u00e0 \u201cs\u1ed1 ti\u1ec1n \u0111\u00e3 gi\u1ea3m\u201d kh\u00f4ng nh\u1ea5t qu\u00e1n gi\u1eefa ch\u1ee9ng t\u1eeb \u2013 s\u1ed5 \u2013 t\u1edd khai, d\u1eabn \u0111\u1ebfn l\u1ec7ch d\u1eef li\u1ec7u khi \u0111\u1ed1i so\u00e1t.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng d\u1ecbch COVID-19.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn \u1ee7ng h\u1ed9\/t\u00e0i tr\u1ee3 theo m\u1eabu quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p><b>L\u1eddi khuy\u00ean:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra, thi\u1ebft l\u1eadp s\u1eb5n m\u1ee9c thu\u1ebf su\u1ea5t m\u1eb7c \u0111\u1ecbnh tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd chi ph\u00ed nh\u01b0 <\/span><b>Bizzi Expense<\/b><span style=\"font-weight: 400;\">. H\u1ec7 th\u1ed1ng s\u1ebd gi\u00fap c\u1ea3nh b\u00e1o n\u1ebfu m\u1ed9t h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o t\u1eeb nh\u00e0 cung c\u1ea5p c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t b\u1ea5t th\u01b0\u1eddng so v\u1edbi d\u1eef li\u1ec7u l\u1ecbch s\u1eed ho\u1eb7c quy \u0111\u1ecbnh ng\u00e0nh, gi\u00fap k\u1ebf to\u00e1n lo\u1ea1i b\u1ecf r\u1ee7i ro tr\u01b0\u1edbc khi k\u00ea khai thu\u1ebf.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_luu_y_khi_lap_hoa_don_ap_dung_nghi_dinh_152022ND-CP_giam_thue_GTGT\"><\/span><b>5 l\u01b0u \u00fd khi l\u1eadp h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP gi\u1ea3m thu\u1ebf GTGT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Trong giai \u0111o\u1ea1n \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP, sai s\u00f3t th\u01b0\u1eddng kh\u00f4ng \u0111\u1ebfn t\u1eeb vi\u1ec7c \u201ckh\u00f4ng bi\u1ebft gi\u1ea3m 2% thu\u1ebf GTGT\u201d, m\u00e0 \u0111\u1ebfn t\u1eeb c\u00e1c l\u1ed7i nghi\u1ec7p v\u1ee5 khi l\u1eadp h\u00f3a \u0111\u01a1n: g\u1ed9p chung h\u00e0ng 8% v\u00e0 10%, xu\u1ea5t sai thu\u1ebf su\u1ea5t do ch\u01b0a c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng, ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nh\u1eefng l\u1ed7i n\u00e0y d\u1ec5 d\u1eabn \u0111\u1ebfn ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n, k\u00ea khai b\u1ed5 sung, th\u1eadm ch\u00ed ph\u00e1t sinh r\u1ee7i ro b\u1ecb truy thu\/\u1ea5n \u0111\u1ecbnh thu\u1ebf khi h\u1eadu ki\u1ec3m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 5 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 k\u1ebf to\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u v\u00e0 gi\u1ea3m t\u1ed1i \u0111a r\u1ee7i ro.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_Quy_dinh_ve_viec_tach_hoa_don_cho_hang_hoa_dich_vu_duoc_giam_thue\"><\/span><b>1. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c t\u00e1ch h\u00f3a \u0111\u01a1n cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP, c\u01a1 s\u1edf kinh doanh (\u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb) 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 ph\u1ea3i ghi r\u00f5 thu\u1ebf su\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT xu\u1ed1ng c\u00f2n 8%, doanh nghi\u1ec7p <\/span><b>c\u1ea7n l\u1eadp h\u00f3a \u0111\u01a1n ri\u00eang<\/b><span style=\"font-weight: 400;\">. Vi\u1ec7c n\u00e0y nh\u1eb1m m\u1ee5c \u0111\u00edch:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Minh b\u1ea1ch trong k\u00ea khai:<\/b><span style=\"font-weight: 400;\"> Gi\u00fap c\u01a1 quan thu\u1ebf v\u00e0 doanh nghi\u1ec7p d\u1ec5 d\u00e0ng ph\u00e2n lo\u1ea1i, ki\u1ec3m so\u00e1t doanh thu ch\u1ecbu thu\u1ebf 8% v\u00e0 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u00e1nh r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n ri\u00eang ho\u1eb7c g\u1ed9p chung m\u00e0 kh\u00f4ng t\u00e1ch r\u00f5 m\u1ee9c thu\u1ebf su\u1ea5t, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t cao nh\u1ea5t (10%) cho to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u00f3a \u0111\u01a1n, g\u00e2y thi\u1ec7t h\u1ea1i cho doanh nghi\u1ec7p v\u00e0 kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u \u00fd cho ng\u01b0\u1eddi d\u00f9ng Bizzi:<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c t\u00e1ch h\u00f3a \u0111\u01a1n n\u00ean \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp ngay t\u1eeb kh\u00e2u t\u1ea1o l\u1eadp \u0111\u01a1n h\u00e0ng tr\u00ean ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd \u0111\u1ec3 h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u00ednh x\u00e1c.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Huong_dan_xu_ly_khi_doanh_nghiep_duoc_giam_thue_nhung_da_xuat_hoa_don_10\"><\/span><b>2. H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf nh\u01b0ng \u0111\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n 10%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t trong giai \u0111o\u1ea1n \u0111\u1ea7u \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch. N\u1ebfu doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf xu\u1ed1ng 8% nh\u01b0ng do sai s\u00f3t ho\u1eb7c ch\u01b0a c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng \u0111\u00e3 l\u1ee1 xu\u1ea5t h\u00f3a \u0111\u01a1n 10%, c\u1ea7n x\u1eed l\u00fd theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1:<\/b><span style=\"font-weight: 400;\"> Hai b\u00ean (ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n) c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn sai s\u00f3t ho\u1eb7c th\u1ecfa thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c xu\u1ea5t sai m\u1ee9c thu\u1ebf su\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi b\u00e1n l\u1eadp <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c <\/span><b>h\u00f3a \u0111\u01a1n thay th\u1ebf<\/b><span style=\"font-weight: 400;\"> (t\u00f9y theo quy \u0111\u1ecbnh c\u1ee7a ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u0111ang \u00e1p d\u1ee5ng) \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c thu\u1ebf su\u1ea5t t\u1eeb 10% xu\u1ed1ng 8%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3:<\/b><span style=\"font-weight: 400;\"> Ho\u00e0n tr\u1ea3 ph\u1ea7n thu\u1ebf thu th\u1eeba cho ng\u01b0\u1eddi mua.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh, b\u00ean b\u00e1n ph\u1ea3i n\u1ed9p thu\u1ebf 10% (b\u1ecb thi\u1ec7t), c\u00f2n b\u00ean mua c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 10% (do h\u00f3a \u0111\u01a1n sai quy \u0111\u1ecbnh) m\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u00fang m\u1ee9c th\u1ef1c t\u1ebf l\u00e0 8% ho\u1eb7c b\u1ecb lo\u1ea1i chi ph\u00ed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Xac_dinh_thue_suat_cho_hang_hoa_ban_truoc_01022022_nhung_lap_hoa_don_vao_thang_22022\"><\/span><b>3. X\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t cho h\u00e0ng h\u00f3a b\u00e1n tr\u01b0\u1edbc 01\/02\/2022 nh\u01b0ng l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0o th\u00e1ng 2\/2022<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 gi\u1eefa <\/span><b>th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf<\/b><span style=\"font-weight: 400;\"> v\u00e0 <\/span><b>th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nguy\u00ean t\u1eafc:<\/b><span style=\"font-weight: 400;\"> Thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5), kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n hay thanh to\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n t\u00edch:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 nghi\u1ec7m thu <\/span><b>tr\u01b0\u1edbc ng\u00e0y 01\/02\/2022<\/b><span style=\"font-weight: 400;\">, th\u00ec giao d\u1ecbch \u0111\u00f3 thu\u1ed9c k\u1ef3 t\u00ednh thu\u1ebf c\u0169.<\/span><\/li>\n<\/ul>\n<p><b>K\u1ebft lu\u1eadn:<\/b><span style=\"font-weight: 400;\"> D\u00f9 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o th\u00e1ng 2\/2022 (th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 15 \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c), doanh nghi\u1ec7p v\u1eabn ph\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t c\u0169 l\u00e0 <\/span><b>10%<\/b><span style=\"font-weight: 400;\">. Kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c 8% cho c\u00e1c giao d\u1ecbch ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Quy_trinh_xu_ly_hoa_don_lap_truoc_01022022_co_sai_sot_duoc_phat_hien_sau_thoi_diem_nay\"><\/span><b>4. Quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n l\u1eadp tr\u01b0\u1edbc 01\/02\/2022 c\u00f3 sai s\u00f3t \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n sau th\u1eddi \u0111i\u1ec3m n\u00e0y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc ng\u00e0y 01\/02\/2022 (\u0111ang ch\u1ecbu thu\u1ebf 10%) nh\u01b0ng sau ng\u00e0y 01\/02\/2022 m\u1edbi ph\u00e1t hi\u1ec7n sai s\u00f3t c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee9c thu\u1ebf su\u1ea5t \u0111i\u1ec1u ch\u1ec9nh:<\/b><span style=\"font-weight: 400;\"> H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf ph\u1ea3i gi\u1eef nguy\u00ean m\u1ee9c thu\u1ebf su\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch g\u1ed1c.<\/span><\/li>\n<\/ul>\n<p><b>C\u1ee5 th\u1ec3:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu h\u00f3a \u0111\u01a1n g\u1ed1c th\u00e1ng 01\/2022 c\u00f3 thu\u1ebf su\u1ea5t 10%, th\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh l\u1eadp v\u00e0o th\u00e1ng 02\/2022 (ho\u1eb7c c\u00e1c th\u00e1ng sau \u0111\u00f3) <\/span><b>v\u1eabn ph\u1ea3i ghi thu\u1ebf su\u1ea5t 10%<\/b><span style=\"font-weight: 400;\">. Tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 8% v\u00ec b\u1ea3n ch\u1ea5t giao d\u1ecbch n\u00e0y kh\u00f4ng thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 15\/2022.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Cac_buoc_khac_phuc_khi_co_so_kinh_doanh_lap_hoa_don_sai_muc_thue_suat\"><\/span><b>5. C\u00e1c b\u01b0\u1edbc kh\u1eafc ph\u1ee5c khi c\u01a1 s\u1edf kinh doanh l\u1eadp h\u00f3a \u0111\u01a1n sai m\u1ee9c thu\u1ebf su\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Khi ph\u00e1t hi\u1ec7n l\u1eadp sai m\u1ee9c thu\u1ebf su\u1ea5t (v\u00ed d\u1ee5: h\u00e0ng 8% ghi nh\u1ea7m m\u1ee9c kh\u00e1c ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i) m\u00e0 kh\u00f4ng r\u01a1i v\u00e0o c\u00e1c tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n ti\u1ebfp n\u00eau tr\u00ean, k\u1ebf to\u00e1n x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a k\u00ea khai thu\u1ebf:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi thay th\u1ebf v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t \u0111\u00fang.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 k\u00ea khai thu\u1ebf:<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ghi r\u00f5 sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">C\u1ea3 hai b\u00ean th\u1ef1c hi\u1ec7n k\u00ea khai b\u1ed5 sung (n\u1ebfu sai s\u00f3t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p\/\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb) theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Vi\u1ec7c qu\u1ea3n l\u00fd th\u1ee7 c\u00f4ng c\u00e1c m\u1ed1c th\u1eddi gian v\u00e0 danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf r\u1ea5t d\u1ec5 d\u1eabn \u0111\u1ebfn sai s\u00f3t. S\u1eed d\u1ee5ng c\u00e1c gi\u1ea3i ph\u00e1p t\u1ef1 \u0111\u1ed9ng h\u00f3a nh\u01b0 <\/span><\/i><b><i>Bizzi Expense<\/i><\/b><i><span style=\"font-weight: 400;\"> s\u1ebd gi\u00fap k\u1ebf to\u00e1n t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu m\u00e3 h\u00e0ng v\u00e0 c\u1ea3nh b\u00e1o n\u1ebfu thu\u1ebf su\u1ea5t tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng kh\u1edbp v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, gi\u1ea3m thi\u1ec3u r\u1ee7i ro gi\u1ea3i tr\u00ecnh thu\u1ebf sau n\u00e0y.<\/span><\/i><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_Nghi_dinh_442023ND-CP_va_Nghi_dinh_152022ND-CP\"><\/span><span style=\"font-weight: 400;\">So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u1ed9i dung chi ti\u1ebft cho ph\u1ea7n <\/span><b>H2: So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">, ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf chuy\u00ean s\u00e2u cho \u0111\u1ed1i t\u01b0\u1ee3ng K\u1ebf to\u00e1n v\u00e0 Doanh nghi\u1ec7p s\u1eed d\u1ee5ng Bizzi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ed9i dung n\u00e0y kh\u00f4ng ch\u1ec9 li\u1ec7t k\u00ea s\u1ef1 kh\u00e1c bi\u1ec7t m\u00e0 c\u00f2n \u0111i s\u00e2u v\u00e0o <\/span><b>t\u00e1c \u0111\u1ed9ng nghi\u1ec7p v\u1ee5<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 k\u1ebf to\u00e1n l\u01b0u \u00fd khi chuy\u1ec3n \u0111\u1ed5i gi\u1eefa c\u00e1c k\u1ef3 ch\u00ednh s\u00e1ch.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"So_sanh_Nghi_dinh_442023ND-CP_va_Nghi_dinh_152022ND-CP-2\"><\/span><b>So s\u00e1nh Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">M\u1eb7c d\u00f9 Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP \u0111\u01b0\u1ee3c xem l\u00e0 s\u1ef1 &#8220;k\u1ebf th\u1eeba&#8221; tinh th\u1ea7n c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP trong vi\u1ec7c gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8%, nh\u01b0ng th\u1ef1c t\u1ebf tri\u1ec3n khai \u0111\u00e3 c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng v\u1ec1 <\/span><b>ph\u1ea1m vi \u0111\u1ed1i t\u01b0\u1ee3ng<\/b><span style=\"font-weight: 400;\"> v\u00e0 <\/span><b>th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 kh\u1eafc ph\u1ee5c c\u00e1c v\u01b0\u1edbng m\u1eafc c\u1ee7a k\u1ef3 tr\u01b0\u1edbc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh t\u1ed5ng quan v\u00e0 ph\u00e2n t\u00edch chi ti\u1ebft c\u00e1c \u0111i\u1ec3m m\u1edbi:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Ti\u00eau ch\u00ed so s\u00e1nh<\/b><\/td>\n<td><b>Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP<\/b><\/td>\n<td><b>Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Th\u1eddi gian \u00e1p d\u1ee5ng<\/b><\/td>\n<td><span style=\"font-weight: 400;\">01\/02\/2022 &#8211; 31\/12\/2022 (11 th\u00e1ng)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">01\/07\/2023 &#8211; 31\/12\/2023 (6 th\u00e1ng)<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>M\u1eb7t h\u00e0ng Than<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Khai th\u00e1c than b\u00e1n ra \u0111\u01b0\u1ee3c gi\u1ea3m. Kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 v\u1ec1 T\u1eadp \u0111o\u00e0n\/T\u1ed5ng c\u00f4ng ty quy tr\u00ecnh kh\u00e9p k\u00edn.<\/span><\/td>\n<td><b>Quy \u0111\u1ecbnh r\u00f5:<\/b><span style=\"font-weight: 400;\"> C\u00e1c T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n 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 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t<\/b><\/td>\n<td><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn ri\u00eang t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 1.<\/span><\/td>\n<td><b>B\u1ecf h\u01b0\u1edbng d\u1eabn ri\u00eang<\/b><span style=\"font-weight: 400;\">, th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Chi ph\u00ed thu\u1ebf TNDN<\/b><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 Covid-19 \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/td>\n<td><b>B\u00e3i b\u1ecf<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng c\u00f2n quy \u0111\u1ecbnh n\u00e0y do b\u1ed1i c\u1ea3nh d\u1ecbch b\u1ec7nh \u0111\u00e3 thay \u0111\u1ed5i<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>M\u00e3 HS &amp; Danh m\u1ee5c<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Theo danh m\u1ee5c c\u0169.<\/span><\/td>\n<td><b>C\u1eadp nh\u1eadt m\u00e3 HS<\/b><span style=\"font-weight: 400;\"> m\u1edbi theo Danh m\u1ee5c h\u00e0ng h\u00f3a XNK 2022; S\u1eeda \u0111\u1ed5i ghi ch\u00fa cu\u1ed1i Ph\u1ee5 l\u1ee5c \u0111\u1ec3 r\u00f5 ngh\u0129a h\u01a1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"1_Su_mo_rong_doi_tuong_duoc_giam_thue_Diem_moi_ve_mat_hang_Than\"><\/span><b>1. S\u1ef1 m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf: \u0110i\u1ec3m m\u1edbi v\u1ec1 m\u1eb7t h\u00e0ng Than<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP \u0111\u00e3 th\u00e1o g\u1ee1 m\u1ed9t v\u01b0\u1edbng m\u1eafc r\u1ea5t l\u1edbn m\u00e0 c\u00e1c T\u1eadp \u0111o\u00e0n Than &#8211; Kho\u00e1ng s\u1ea3n g\u1eb7p ph\u1ea3i \u1edf Ngh\u1ecb \u0111\u1ecbnh 15.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 15:<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9 quy \u0111\u1ecbnh chung chung l\u00e0 &#8220;than khai th\u00e1c b\u00e1n ra&#8221; m\u1edbi \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf. \u0110i\u1ec1u n\u00e0y g\u00e2y tranh c\u00e3i khi \u00e1p d\u1ee5ng cho c\u00e1c m\u00f4 h\u00ecnh t\u1eadp \u0111o\u00e0n c\u00f3 quy tr\u00ecnh kh\u00e9p k\u00edn (C\u00f4ng ty m\u1eb9 giao C\u00f4ng ty con khai th\u00e1c -&gt; Ch\u1ebf bi\u1ebfn -&gt; C\u00f4ng ty m\u1eb9 bao ti\u00eau -&gt; B\u00e1n ra ngo\u00e0i). L\u00fac n\u00e0y, kh\u00e2u b\u00e1n ra c\u1ee7a C\u00f4ng ty m\u1eb9 b\u1ecb coi l\u00e0 &#8220;th\u01b0\u01a1ng m\u1ea1i&#8221; ch\u1ee9 kh\u00f4ng ph\u1ea3i &#8220;khai th\u00e1c&#8221; n\u00ean th\u01b0\u1eddng b\u1ecb \u00e1p 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 44:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh r\u00f5 tr\u01b0\u1eddng h\u1ee3p <\/span><b>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 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><b>L\u01b0u \u00fd cho ng\u01b0\u1eddi d\u00f9ng Bizzi:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n n\u1eb1m trong chu\u1ed7i cung \u1ee9ng than ho\u1eb7c mua than t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y, c\u1ea7n c\u1eadp nh\u1eadt l\u1ea1i thu\u1ebf su\u1ea5t \u0111\u1ea7u v\u00e0o 8% cho c\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb sau 01\/07\/2023 \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Chuan_hoa_quy_trinh_xu_ly_hoa_don_sai_sot_ve_thue_suat\"><\/span><b>2. Chu\u1ea9n h\u00f3a quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t v\u1ec1 thu\u1ebf su\u1ea5t<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m thay \u0111\u1ed5i &#8220;gi\u1ea3m t\u1ea3i&#8221; nh\u1ea5t cho K\u1ebf to\u00e1n v\u1ec1 m\u1eb7t th\u1ee7 t\u1ee5c.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1edbc \u0111\u00e2y (Ngh\u1ecb \u0111\u1ecbnh 15):<\/b><span style=\"font-weight: 400;\"> Khi ph\u00e1t hi\u1ec7n sai s\u00f3t (\u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n 10% cho h\u00e0ng 8% ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i), Ngh\u1ecb \u0111\u1ecbnh y\u00eau c\u1ea7u ph\u1ea3i l\u1eadp <\/span><b>h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 c\u00f3 c\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd \u0111\u1eb7c th\u00f9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hi\u1ec7n nay (Ngh\u1ecb \u0111\u1ecbnh 44):<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng c\u00f2n quy \u0111\u1ecbnh ri\u00eang. Vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n sai s\u00f3t v\u1ec1 thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ho\u00e0n to\u00e0n theo <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> v\u00e0 <\/span><b>Th\u00f4ng t\u01b0 78\/2021\/TT-BTC<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><b>T\u00e1c \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n l\u1ef1a ch\u1ecdn linh ho\u1ea1t gi\u1eefa vi\u1ec7c l\u1eadp <\/span><b>H\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c <\/span><b>H\u00f3a \u0111\u01a1n thay th\u1ebf<\/b><span style=\"font-weight: 400;\"> t\u00f9y theo th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean mua b\u00e1n, kh\u00f4ng b\u1ecb c\u1ee9ng nh\u1eafc nh\u01b0 tr\u01b0\u1edbc.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Cap_nhat_ma_HS_Code_va_Danh_muc_hang_hoa_loai_tru\"><\/span><b>3. C\u1eadp nh\u1eadt m\u00e3 HS Code v\u00e0 Danh m\u1ee5c h\u00e0ng h\u00f3a lo\u1ea1i tr\u1eeb<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd kh\u00f4ng \u0111\u01b0\u1ee3c &#8220;copy-paste&#8221; danh m\u1ee5c h\u00e0ng h\u00f3a t\u1eeb n\u0103m 2022 sang n\u0103m 2023 m\u1ed9t c\u00e1ch m\u00e1y m\u00f3c.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thay \u0111\u1ed5i m\u00e3 HS:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 44 \u0111\u00e3 c\u1eadp nh\u1eadt l\u1ea1i c\u00e1c m\u00e3 s\u1ed1 HS trong c\u00e1c Ph\u1ee5 l\u1ee5c I, II, III \u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 v\u1edbi Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam m\u1edbi nh\u1ea5t (ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 31\/2022\/TT-BTC). C\u00f3 nhi\u1ec1u m\u00e3 h\u00e0ng \u0111\u00e3 thay \u0111\u1ed5i m\u00f4 t\u1ea3 ho\u1eb7c m\u00e3 s\u1ed1 so v\u1edbi th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 15 ban h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi ch\u00fa tra c\u1ee9u:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 44 s\u1eeda \u0111\u1ed5i ph\u1ea7n Ghi ch\u00fa cu\u1ed1i Ph\u1ee5 l\u1ee5c I v\u00e0 III, kh\u1eb3ng \u0111\u1ecbnh r\u00f5: <\/span><b>&#8220;M\u00e3 s\u1ed1 HS \u1edf c\u1ed9t (10) ch\u1ec9 \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&#8230;&#8221;<\/b><span style=\"font-weight: 400;\">. \u0110i\u1ec1u n\u00e0y nh\u1ea5n m\u1ea1nh t\u00ednh ch\u1ea5t \u01b0u ti\u00ean c\u1ee7a <\/span><b>t\u00ean v\u00e0 b\u1ea3n ch\u1ea5t h\u00e0ng h\u00f3a<\/b><span style=\"font-weight: 400;\"> h\u01a1n l\u00e0 m\u00e3 HS khi x\u00e9t gi\u1ea3m thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_Bai_bo_quy_dinh_ve_chi_phi_duoc_tru_thue_TNDN_Ung_ho_Covid-19\"><\/span><b>4. B\u00e3i b\u1ecf quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN (\u1ee6ng h\u1ed9 Covid-19)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh 15\/2022 c\u00f3 quy \u0111\u1ecbnh cho ph\u00e9p doanh nghi\u1ec7p t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 cho ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng d\u1ecbch COVID-19.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP t\u1eadp trung ho\u00e0n to\u00e0n v\u00e0o ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT k\u00edch c\u1ea7u ti\u00eau d\u00f9ng, <\/span><b>kh\u00f4ng c\u00f2n \u0111\u1ec1 c\u1eadp<\/b><span style=\"font-weight: 400;\"> \u0111\u1ebfn n\u1ed9i dung n\u00e0y do b\u1ed1i c\u1ea3nh d\u1ecbch b\u1ec7nh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 kh\u00f4ng h\u1ea1ch to\u00e1n nh\u1ea7m c\u00e1c kho\u1ea3n chi t\u1eeb thi\u1ec7n, \u1ee7ng h\u1ed9 v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh chung c\u1ee7a Lu\u1eadt thu\u1ebf TNDN.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i gi\u1eefa hai ngh\u1ecb \u0111\u1ecbnh cho th\u1ea5y xu h\u01b0\u1edbng &#8220;chu\u1ea9n h\u00f3a&#8221; c\u1ee7a c\u01a1 quan thu\u1ebf. C\u00e1c h\u01b0\u1edbng d\u1eabn \u0111\u1eb7c th\u00f9 d\u1ea7n \u0111\u01b0\u1ee3c g\u1ee1 b\u1ecf \u0111\u1ec3 quay v\u1ec1 quy \u0111\u1ecbnh g\u1ed1c (nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 123).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi thi\u1ebft l\u1eadp h\u1ec7 th\u1ed1ng <\/span><b>Bizzi Expense<\/b><span style=\"font-weight: 400;\"> ho\u1eb7c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n cho k\u1ef3 m\u1edbi, h\u00e3y \u01b0u ti\u00ean r\u00e0 so\u00e1t l\u1ea1i <\/span><b>M\u00e3 h\u00e0ng h\u00f3a (SKU)<\/b><span style=\"font-weight: 400;\"> thay v\u00ec ch\u1ec9 nh\u00ecn v\u00e0o t\u00ean g\u1ecdi, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c nh\u00f3m h\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 m\u00e3 HS ph\u1ee9c t\u1ea1p \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_FAQs_ve_thuc_hien_giam_thue_GTGT_theo_Nghi_dinh_15\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQs) v\u1ec1 th\u1ef1c hi\u1ec7n gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 15<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_Hoa_don_xang_dau_co_duoc_giam_thue_xuong_8_khong\"><\/span><b>1. H\u00f3a \u0111\u01a1n x\u0103ng d\u1ea7u c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf xu\u1ed1ng 8% kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u1ea3 l\u1eddi: KH\u00d4NG.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u1ea7m l\u1eabn ph\u1ed5 bi\u1ebfn nh\u1ea5t. M\u1eb7c d\u00f9 x\u0103ng d\u1ea7u l\u00e0 nhi\u00ean li\u1ec7u thi\u1ebft y\u1ebfu, nh\u01b0ng theo Ph\u1ee5 l\u1ee5c I, II, III c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP, x\u0103ng d\u1ea7u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (ho\u1eb7c thu\u1ed9c nh\u00f3m s\u1ea3n ph\u1ea9m khai kho\u00e1ng, d\u1ea7u m\u1ecf tinh ch\u1ebf). Do \u0111\u00f3, m\u1eb7t h\u00e0ng n\u00e0y v\u1eabn \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 10%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Khi x\u1eed l\u00fd chi ph\u00ed c\u00f4ng t\u00e1c ph\u00ed, x\u0103ng xe, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd n\u1ebfu h\u00f3a \u0111\u01a1n x\u0103ng d\u1ea7u ghi 8% l\u00e0 sai quy \u0111\u1ecbnh. H\u1ec7 th\u1ed1ng Bizzi s\u1ebd c\u1ea3nh b\u00e1o n\u1ebfu ng\u01b0\u1eddi d\u00f9ng nh\u1eadp li\u1ec7u sai m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y \u0111\u1ed1i v\u1edbi nh\u00f3m nh\u00e0 cung c\u1ea5p x\u0103ng d\u1ea7u.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Dich_vu_an_uong_khach_san_co_phuc_vu_ruou_bia_thi_xuat_hoa_don_the_nao\"><\/span><b>2. D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng, kh\u00e1ch s\u1ea1n c\u00f3 ph\u1ee5c v\u1ee5 r\u01b0\u1ee3u bia th\u00ec xu\u1ea5t h\u00f3a \u0111\u01a1n th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Tr\u1ea3 l\u1eddi:<\/b><span style=\"font-weight: 400;\"> C\u1ea7n t\u00e1ch d\u00f2ng ho\u1eb7c t\u00e1ch h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng, ti\u1ec1n ph\u00f2ng:<\/b><span style=\"font-weight: 400;\"> \u0110\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng <\/span><b>8%<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1:<\/b><span style=\"font-weight: 400;\"> L\u00e0 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, gi\u1eef nguy\u00ean <\/span><b>10%<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">N\u1ebfu nh\u00e0 h\u00e0ng xu\u1ea5t g\u1ed9p chung m\u1ed9t d\u00f2ng &#8220;D\u1ecbch v\u1ee5 \u0103n u\u1ed1ng&#8221; v\u1edbi thu\u1ebf su\u1ea5t 8% cho c\u1ea3 r\u01b0\u1ee3u bia l\u00e0 sai. Doanh nghi\u1ec7p c\u1ea7n y\u00eau c\u1ea7u nh\u00e0 cung c\u1ea5p t\u00e1ch ri\u00eang d\u00f2ng: M\u00f3n \u0103n (8%) v\u00e0 \u0110\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n (10%) tr\u00ean c\u00f9ng m\u1ed9t h\u00f3a \u0111\u01a1n ho\u1eb7c xu\u1ea5t ra hai h\u00f3a \u0111\u01a1n kh\u00e1c nhau.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Doanh_nghiep_co_phai_nop_ho_so_dang_ky_giam_thue_voi_co_quan_thue_khong\"><\/span><b>3. Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd gi\u1ea3m thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u1ea3 l\u1eddi: KH\u00d4NG.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 15 \u00e1p d\u1ee5ng theo c\u01a1 ch\u1ebf t\u1ef1 khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m. Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c &#8220;xin&#8221; gi\u1ea3m thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a r\u1ee7i ro h\u1eadu ki\u1ec3m l\u00e0 r\u1ea5t l\u1edbn. N\u1ebfu sau n\u00e0y c\u01a1 quan thu\u1ebf ki\u1ec3m tra v\u00e0 ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p t\u1ef1 \u00fd gi\u1ea3m thu\u1ebf cho m\u1eb7t h\u00e0ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m, doanh nghi\u1ec7p s\u1ebd b\u1ecb truy thu v\u00e0 ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Cong_trinh_xay_dung_nghiem_thu_tung_phan_thi_ap_dung_thue_suat_nao\"><\/span><b>4. C\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng nghi\u1ec7m thu t\u1eebng ph\u1ea7n th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><b>Tr\u1ea3 l\u1eddi:<\/b><span style=\"font-weight: 400;\"> C\u0103n c\u1ee9 v\u00e0o th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ng m\u1ee5c nghi\u1ec7m thu, b\u00e0n giao <\/span><b>tr\u01b0\u1edbc 01\/02\/2022<\/b><span style=\"font-weight: 400;\">: \u00c1p d\u1ee5ng <\/span><b>10%<\/b><span style=\"font-weight: 400;\"> (k\u1ec3 c\u1ea3 khi xu\u1ea5t h\u00f3a \u0111\u01a1n sau \u0111\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ng m\u1ee5c nghi\u1ec7m thu, b\u00e0n giao trong kho\u1ea3ng <\/span><b>01\/02\/2022 &#8211; 31\/12\/2022<\/b><span style=\"font-weight: 400;\">: \u00c1p d\u1ee5ng <\/span><b>8%<\/b><span style=\"font-weight: 400;\"> (\u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng kh\u00f4ng bao g\u1ed3m cung c\u1ea5p h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf 10% nh\u01b0 n\u1ed9i th\u1ea5t, thi\u1ebft b\u1ecb \u0111i\u1ec7n l\u1ea1nh&#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1eb9o x\u1eed l\u00fd:<\/b><span style=\"font-weight: 400;\"> K\u1ebf to\u00e1n c\u1ea7n \u0111\u00ednh k\u00e8m Bi\u00ean b\u1ea3n nghi\u1ec7m thu v\u00e0o h\u1ed3 s\u01a1 thanh to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m Bizzi \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"5_Hoa_don_dau_vao_ghi_sai_thue_suat_thuoc_dien_8_nhung_ghi_10_co_duoc_khau_tru_khong\"><\/span><b>5. H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ghi sai thu\u1ebf su\u1ea5t (thu\u1ed9c di\u1ec7n 8% nh\u01b0ng ghi 10%) c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u1ea3 l\u1eddi: C\u00f3 r\u1ee7i ro.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a m\u1ed9t s\u1ed1 C\u1ee5c Thu\u1ebf, n\u1ebfu b\u00ean b\u00e1n ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean b\u00e1n ph\u1ea3i n\u1ed9p thu\u1ebf 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00ean mua ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 8% (theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt) ho\u1eb7c c\u00f3 r\u1ee7i ro b\u1ecb lo\u1ea1i to\u00e0n b\u1ed9 thu\u1ebf \u0111\u1ea7u v\u00e0o n\u1ebfu kh\u00f4ng y\u00eau c\u1ea7u b\u00ean b\u00e1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Do \u0111\u00f3, gi\u1ea3i ph\u00e1p an to\u00e0n nh\u1ea5t l\u00e0 y\u00eau c\u1ea7u b\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf v\u1ec1 \u0111\u00fang 8%.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 15\/2022<\/b><span style=\"font-weight: 400;\"> \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u00e2n lo\u1ea1i \u0111\u00fang h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u00fang thu\u1ebf su\u1ea5t; v\u00e0 l\u01b0u h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 ph\u1ee5c v\u1ee5 gi\u1ea3i tr\u00ecnh. R\u1ee7i ro l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf \u201ckh\u00f4ng bi\u1ebft quy \u0111\u1ecbnh\u201d, m\u00e0 n\u1eb1m \u1edf vi\u1ec7c danh m\u1ee5c h\u00e0ng h\u00f3a nhi\u1ec1u, m\u00f4 t\u1ea3 kh\u00f4ng chu\u1ea9n, v\u00e0 thao t\u00e1c th\u1ee7 c\u00f4ng khi\u1ebfn sai s\u00f3t thu\u1ebf su\u1ea5t kh\u00f3 ki\u1ec3m so\u00e1t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf, doanh nghi\u1ec7p th\u01b0\u1eddng gi\u1ea3m r\u1ee7i ro b\u1eb1ng c\u00e1ch chu\u1ea9n h\u00f3a danh m\u1ee5c h\u00e0ng h\u00f3a\/nh\u00e0 cung c\u1ea5p, thi\u1ebft l\u1eadp quy t\u1eafc thu\u1ebf su\u1ea5t theo nh\u00f3m h\u00e0ng v\u00e0 tri\u1ec3n khai c\u01a1 ch\u1ebf ki\u1ec3m tra ch\u00e9o (\u0111\u1ed1i so\u00e1t ch\u1ee9ng t\u1eeb, c\u1ea3nh b\u00e1o sai l\u1ec7ch thu\u1ebf su\u1ea5t) ngay t\u1eeb \u0111\u1ea7u v\u00e0o\u2014\u0111\u1ec3 khi \u0111\u1ebfn k\u1ef3 k\u00ea khai, k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3i \u201cch\u1eefa ch\u00e1y\u201d tr\u00ean h\u00e0ng tr\u0103m h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud83d\udc49 \u0110\u0103ng k\u00fd tr\u1ea3i nghi\u1ec7m mi\u1ec5n ph\u00ed Bizzi ngay h\u00f4m nay \u0111\u1ec3 &#8220;nh\u1eb9 g\u00e1nh&#8221; lo \u00e2u m\u00f9a quy\u1ebft to\u00e1n! <\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Link \u0111\u0103ng k\u00fd: <\/span><a href=\"http:\/\/bizzi.vn\/dang-ky-dung-thu\"><span style=\"font-weight: 400;\">bizzi.vn\/dang-ky-dung-thu<\/span><\/a><\/p>\n<p style=\"text-align: justify;\">Theo d\u00f5i Bizzi \u0111\u1ec3 nhanh ch\u00f3ng nh\u1eadn th\u00f4ng tin m\u1edbi nh\u1ea5t:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Facebook: <a href=\"https:\/\/www.facebook.com\/bizzivietnam\/\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.facebook.com\/bizzivietnam<\/a><\/li>\n<li>Linkedin:<a href=\"https:\/\/www.linkedin.com\/company\/bizzi-vietnam\/\" rel=\"nofollow noopener\" target=\"_blank\"> https:\/\/www.linkedin.com\/company\/bizzi-vietnam<\/a><\/li>\n<li>Youtube: <a href=\"https:\/\/www.youtube.com\/@bizzivietnam\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.youtube.com\/@bizzivietnam<\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Decree 15\/2022\/ND-CP was once one of the policies that had an &quot;immediate impact&quot; on invoicing and tax declaration activities...<\/p>","protected":false},"author":37,"featured_media":999963973,"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-999963972","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\/999963972","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=999963972"}],"version-history":[{"count":3,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999963972\/revisions"}],"predecessor-version":[{"id":999980051,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999963972\/revisions\/999980051"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999963973"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999963972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999963972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999963972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}