{"id":21062,"date":"2023-07-30T16:17:50","date_gmt":"2023-07-30T16:17:50","guid":{"rendered":"https:\/\/kpm-as.com\/?p=21062"},"modified":"2023-08-16T03:15:14","modified_gmt":"2023-08-16T03:15:14","slug":"narrow-down-the-list-of-good-liable-to-the-tax-rate-of-5","status":"publish","type":"post","link":"https:\/\/kpm-as.com\/vi\/narrow-down-the-list-of-good-liable-to-the-tax-rate-of-5\/","title":{"rendered":"Nghi\u00ean c\u1ee9u thu h\u1eb9p nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf GTGT 5%"},"content":{"rendered":"

TCDN – Th\u01b0\u1eddng tr\u1ef1c Ch\u00ednh ph\u1ee7 y\u00eau c\u1ea7u B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u gi\u1eef m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ti\u1ebfp t\u1ee5c nghi\u00ean c\u1ee9u thu h\u1eb9p nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 5% nh\u1eb1m b\u1ea3o \u0111\u1ea3m b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, minh b\u1ea1ch, qu\u1ea3n l\u00fd thu thu\u1ebf hi\u1ec7u qu\u1ea3…<\/p>\n

T\u1ea1i th\u00f4ng b\u00e1o k\u1ebft c\u1ee7a Th\u01b0\u1eddng tr\u1ef1c Ch\u00ednh ph\u1ee7 v\u1ec1 c\u00e1c d\u1ef1 \u00e1n lu\u1eadt, \u0111\u1ec1 ngh\u1ecb x\u00e2y d\u1ef1ng lu\u1eadt trong \u0111\u00f3 c\u00f3 Lu\u1eadt Thu\u1ebf GTGT (s\u1eeda \u0111\u1ed5i). Theo \u0111\u00f3, Th\u01b0\u1eddng tr\u1ef1c Ch\u00ednh ph\u1ee7 th\u1ed1ng nh\u1ea5t v\u1ec1 s\u1ef1 c\u1ea7n thi\u1ebft s\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf GTGT hi\u1ec7n h\u00e0nh nh\u1eb1m th\u1ec3 ch\u1ebf h\u00f3a ch\u1ee7 tr\u01b0\u01a1ng, ch\u00ednh s\u00e1ch c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u00e0n thi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf GTGT theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng, ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, kh\u1eafc ph\u1ee5c v\u01b0\u1edbng m\u1eafc, b\u1ea5t c\u1eadp trong th\u1ef1c ti\u1ec5n thi h\u00e0nh Lu\u1eadt.<\/p>\n

Th\u01b0\u1eddng tr\u1ef1c Ch\u00ednh ph\u1ee7 giao B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c b\u1ed9, c\u01a1 quan li\u00ean quan b\u00e1m s\u00e1t \u0111\u01b0\u1eddng l\u1ed1i, ch\u1ee7 tr\u01b0\u01a1ng, ch\u00ednh s\u00e1ch c\u1ee7a \u0110\u1ea3ng v\u00e0 Nh\u00e0 n\u01b0\u1edbc v\u1ec1 ho\u00e0n thi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf GTGT theo nguy\u00ean t\u1eafc th\u1ecb tr\u01b0\u1eddng, ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf, g\u1eafn v\u1edbi m\u1edf r\u1ed9ng c\u01a1 s\u1edf thu\u1ebf \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t h\u1ee3p l\u00fd, b\u1ea3o \u0111\u1ea3m minh b\u1ea1ch, c\u00f4ng b\u1eb1ng, g\u00f3p ph\u1ea7n thi\u1ebft l\u1eadp m\u00f4i tr\u01b0\u1eddng c\u1ea1nh tranh ph\u00f9 h\u1ee3p v\u1edbi qu\u00e1 tr\u00ecnh h\u1ed9i nh\u1eadp, ph\u00e1t tri\u1ec3n c\u1ee7a n\u1ec1n kinh t\u1ebf.<\/p>\n

\"\"<\/p>\n

Ti\u1ebfp t\u1ee5c nghi\u00ean c\u1ee9u, ho\u00e0n thi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT nh\u1eb1m bao qu\u00e1t c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh m\u1edbi ph\u00e1t sinh trong n\u1ec1n kinh t\u1ebf nh\u01b0 kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1\u2026 v\u00e0 \u01b0u \u0111\u00e3i, h\u1ed7 tr\u1ee3, t\u1ea1o thu\u1eadn l\u1ee3i \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c c\u1ea7n khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p v\u1edbi ch\u00ednh s\u00e1ch ph\u00e1t tri\u1ec3n kinh t\u1ebf – x\u00e3 h\u1ed9i c\u1ee7a nh\u00e0 n\u01b0\u1edbc trong t\u1eebng th\u1eddi k\u1ef3.<\/p>\n

V\u1ec1 c\u00e1c ch\u00ednh s\u00e1ch c\u1ee5 th\u1ec3 c\u1ee7a \u0110\u1ec1 ngh\u1ecb x\u00e2y d\u1ef1ng Lu\u1eadt, Th\u01b0\u1eddng tr\u1ef1c Ch\u00ednh ph\u1ee7 giao B\u1ed9 T\u00e0i ch\u00ednh ti\u1ebfp t\u1ee5c r\u00e0 so\u00e1t quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ec3 thu h\u1eb9p h\u01a1n n\u1eefa ph\u1ea1m vi \u00e1p d\u1ee5ng nh\u1eb1m b\u1ea3o \u0111\u1ea3m t\u00ednh li\u00ean ho\u00e0n c\u1ee7a s\u1eafc thu\u1ebf n\u00e0y, tr\u00e1nh t\u1ea1o ra k\u1ebd h\u1edf \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u1ee3i d\u1ee5ng gian l\u1eadn, tr\u1ed1n thu\u1ebf. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT c\u1ea7n nghi\u00ean c\u1ee9u, b\u1ed5 sung c\u01a1 s\u1edf thuy\u1ebft ph\u1ee5c, gi\u1ea3i ph\u00e1p \u0111\u1ec1 xu\u1ea5t b\u1ea3o \u0111\u1ea3m minh b\u1ea1ch, gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c c\u00e1c v\u01b0\u1edbng m\u1eafc hi\u1ec7n nay v\u00e0 qu\u1ea3n l\u00fd thu thu\u1ebf \u0111\u01b0\u1ee3c ch\u1eb7t ch\u1ebd.<\/p>\n

Vi\u1ec7c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf GTGT c\u1ea7n nghi\u00ean c\u1ee9u ho\u00e0n thi\u1ec7n theo h\u01b0\u1edbng \u0111\u01a1n gi\u1ea3n, kh\u1ea3 thi, c\u00f3 c\u00f4ng c\u1ee5 ph\u00e1p l\u00fd \u0111\u1ec3 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh trong n\u1ec1n kinh t\u1ebf, nh\u1ea5t l\u00e0 ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, b\u1ea3o \u0111\u1ea3m th\u1ed1ng nh\u1ea5t v\u1ec1 nguy\u00ean t\u1eafc x\u1eed l\u00fd ho\u00e0n thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf, \u0111\u1ed3ng b\u1ed9 v\u1edbi c\u00e1c Lu\u1eadt li\u00ean quan.<\/p>\n

Trong \u0111\u00f3, vi\u1ec7c s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf t\u1ea1i Lu\u1eadt thu\u1ebf GTGT c\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n, \u0111\u00e1nh gi\u00e1 k\u1ef9 l\u01b0\u1ee1ng c\u00f9ng v\u1edbi vi\u1ec7c r\u00e0 so\u00e1t, nghi\u00ean c\u1ee9u s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT t\u1ea1i ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf theo h\u01b0\u1edbng c\u00f4ng khai, minh b\u1ea1ch, t\u1ea1o thu\u1eadn l\u1ee3i cho doanh nghi\u1ec7p, ng\u01b0\u1eddi d\u00e2n, r\u00f5 r\u00e0ng v\u1ec1 tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan nh\u01b0 c\u01a1 quan thu\u1ebf, c\u01a1 quan thanh tra, ki\u1ec3m tra, c\u00f4ng ch\u1ee9c qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf\u2026<\/p>\n

V\u1ec1 thu\u1ebf GTGT, Th\u01b0\u1eddng tr\u1ef1c Ch\u00ednh ph\u1ee7 y\u00eau c\u1ea7u nghi\u00ean c\u1ee9u gi\u1eef m\u1ee9c thu\u1ebf su\u1ea5t theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ti\u1ebfp t\u1ee5c nghi\u00ean c\u1ee9u thu h\u1eb9p nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 5% nh\u1eb1m b\u1ea3o \u0111\u1ea3m b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, minh b\u1ea1ch, qu\u1ea3n l\u00fd thu thu\u1ebf hi\u1ec7u qu\u1ea3, ho\u00e0n thi\u1ec7n c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u b\u1ea3o \u0111\u1ea3m ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf.<\/p>\n

Th\u01b0\u1eddng tr\u1ef1c Ch\u00ednh ph\u1ee7 giao B\u1ed9 T\u00e0i ch\u00ednh ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 \u0110\u1ec1 ngh\u1ecb x\u00e2y d\u1ef1ng Lu\u1eadt, tr\u00ecnh Ch\u00ednh ph\u1ee7 t\u1ea1i phi\u00ean h\u1ecdp chuy\u00ean \u0111\u1ec1 v\u1ec1 x\u00e2y d\u1ef1ng ph\u00e1p lu\u1eadt th\u00e1ng 7 n\u0103m 2023<\/p>\n

Ngu\u00f4\u0300n: taichinhdoanhnghiep.net.vn<\/em><\/p>\n

https:\/\/taichinhdoanhnghiep.net.vn\/nghien-cuu-thu-hep-nhom-hang-hoa-dich-vu-ap-dung-muc-thue-gtgt-5-d40929.html<\/a><\/p>\n

 <\/p>\n

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

TCDN – Th\u01b0\u1eddng tr\u1ef1c Ch\u00ednh ph\u1ee7 y\u00eau c\u1ea7u B\u1ed9 T\u00e0i ch\u00ednh nghi\u00ean c\u1ee9u gi\u1eef m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ti\u1ebfp t\u1ee5c nghi\u00ean c\u1ee9u thu h\u1eb9p nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 5% nh\u1eb1m b\u1ea3o \u0111\u1ea3m b\u00ecnh \u0111\u1eb3ng gi\u1eefa c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, minh b\u1ea1ch, qu\u1ea3n<\/p>","protected":false},"author":1,"featured_media":21817,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[253],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/21062"}],"collection":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/comments?post=21062"}],"version-history":[{"count":2,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/21062\/revisions"}],"predecessor-version":[{"id":21554,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/posts\/21062\/revisions\/21554"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media\/21817"}],"wp:attachment":[{"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/media?parent=21062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/categories?post=21062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kpm-as.com\/vi\/wp-json\/wp\/v2\/tags?post=21062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}