{"id":8586,"date":"2023-10-16T12:02:19","date_gmt":"2023-10-16T05:02:19","guid":{"rendered":"https:\/\/arito.vn\/?p=8586"},"modified":"2024-02-13T22:54:40","modified_gmt":"2024-02-13T15:54:40","slug":"huong-dan-tra-cuu-giam-thue-8-theo-nghi-dinh-44-2023-nd-cp","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/huong-dan-tra-cuu-giam-thue-8-theo-nghi-dinh-44-2023-nd-cp\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn tra c\u1ee9u gi\u1ea3m thu\u1ebf 8% theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP"},"content":{"rendered":"<p>C\u00f9ng theo ch\u00e2n <strong><a href=\"https:\/\/arito.vn\/en\/\">Arito<\/a><\/strong> t\u00ecm hi\u1ec3u v\u1ec1 h\u01b0\u1edbng d\u1eabn tra c\u1ee9u gi\u1ea3m thu\u1ebf 8% theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP nh\u00e9!<\/p>\n<h2><strong>Nguy\u00ean t\u1eafc v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT n\u0103m 2023<\/strong><\/h2>\n<p>T\u1ea1i \u0110i\u1ec1u 1\u00a0Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP\u00a0do Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/06\/2023 quy \u0111\u1ecbnh v\u1ec1 Ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft s\u1ed1 101\/2023\/QH15 ng\u00e0y 24\/06\/2023 c\u1ee7a Qu\u1ed1c h\u1ed9i c\u00f3 n\u00eau:<\/p>\n<p>Gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10%, tr\u1eeb nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau:<\/p>\n<table border=\"1\">\n<tbody>\n<tr>\n<td>Nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/td>\n<td>\u00c1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf<\/td>\n<td>C\u0103n c\u1ee9 tra c\u1ee9u<\/td>\n<\/tr>\n<tr>\n<td>\u2013 Vi\u1ec5n th\u00f4ng, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kim lo\u1ea1i v\u00e0 s\u1ea3n ph\u1ea9m t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n, s\u1ea3n ph\u1ea9m khai kho\u00e1ng (kh\u00f4ng k\u1ec3 khai th\u00e1c than), than c\u1ed1c, d\u1ea7u m\u1ecf tinh ch\u1ebf, s\u1ea3n ph\u1ea9m ho\u00e1 ch\u1ea5t.<\/p>\n<p>\u2013 M\u1eb7t h\u00e0ng than t\u1ea1i c\u00e1c kh\u00e2u kh\u00e1c ngo\u00e0i kh\u00e2u khai th\u00e1c b\u00e1n ra.<\/td>\n<td>Kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT m\u1edbi n\u0103m 2023<\/td>\n<td>Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng than khai th\u00e1c b\u00e1n ra (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p than khai th\u00e1c sau \u0111\u00f3 qua s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i theo quy tr\u00ecnh kh\u00e9p k\u00edn m\u1edbi b\u00e1n ra)<\/td>\n<td>\u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng c\u00f2n 8%<\/td>\n<td>Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/td>\n<\/tr>\n<tr>\n<td>S\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/td>\n<td>Kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT m\u1edbi n\u0103m 2023<\/td>\n<td>Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/td>\n<\/tr>\n<tr>\n<td>C\u00f4ng ngh\u1ec7 th\u00f4ng tin theo ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin<\/td>\n<td>Kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT m\u1edbi n\u0103m 2023<\/td>\n<td>Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/td>\n<\/tr>\n<tr>\n<td>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 ch\u1ecbu thu\u1ebf GTGT 5% theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT<\/td>\n<td>Ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng theo lu\u1eadt thu\u1ebf GTGT tr\u01b0\u1edbc \u0111\u00e2y, kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT m\u1edbi n\u0103m 2023<\/td>\n<td><i><i>Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC, Th\u00f4ng t\u01b0 26\/2015\/TT-BTC, Th\u00f4ng t\u01b0 43\/2021\/TT-<\/i><\/i>Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh tr\u00ean, c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 m\u00e3 s\u1ea3n ph\u1ea9m n\u1eb1m trong ph\u1ee5 l\u1ee5c I, II, II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP \u0111\u1ec1u kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT m\u1edbi n\u0103m 2023.<\/p>\n<p>L\u01b0u \u00fd: Vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t t\u1ea1i c\u00e1c kh\u00e2u:\u00a0<i>Nh\u1eadp kh\u1ea9u \u2013 S\u1ea3n xu\u1ea5t \u2013 Gia c\u00f4ng \u2013 Kinh doanh th\u01b0\u01a1ng m\u1ea1i<\/i>.<\/p>\n<p>N\u1ebfu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c Ph\u1ee5 l\u1ee5c I, II, III th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT \u1edf t\u1ea5t c\u1ea3 c\u00e1c kh\u00e2u: nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng v\u00e0 kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<p><i>BTC<\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Nh\u01b0 v\u1eady, theo quy \u0111\u1ecbnh tr\u00ean, c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 m\u00e3 s\u1ea3n ph\u1ea9m n\u1eb1m trong ph\u1ee5 l\u1ee5c I, II, II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP \u0111\u1ec1u kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT m\u1edbi n\u0103m 2023.<\/p>\n<p>L\u01b0u \u00fd: Vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t t\u1ea1i c\u00e1c kh\u00e2u:\u00a0<i>Nh\u1eadp kh\u1ea9u \u2013 S\u1ea3n xu\u1ea5t \u2013 Gia c\u00f4ng \u2013 Kinh doanh th\u01b0\u01a1ng m\u1ea1i<\/i>.<\/p>\n<p>N\u1ebfu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c Ph\u1ee5 l\u1ee5c I, II, III th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT \u1edf t\u1ea5t c\u1ea3 c\u00e1c kh\u00e2u: nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng v\u00e0 kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<h2><strong>Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf 8% n\u0103m 2023<\/strong><\/h2>\n<p>Theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP, c\u00f3 th\u1ec3 r\u00fat ra m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf VAT t\u1eeb 10% xu\u1ed1ng c\u00f2n 8% nh\u01b0 sau:<\/p>\n<ul>\n<li>Vi\u1ec7c gi\u1ea3m thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10%, tr\u1eeb nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, kim lo\u1ea1i, s\u1ea3n ph\u1ea9m t\u1eeb kim lo\u1ea1i \u0111\u00fac s\u1eb5n, s\u1ea3n ph\u1ea9m khai kho\u00e1ng (kh\u00f4ng k\u1ec3 khai th\u00e1c than), than c\u1ed1c, d\u1ea7u m\u1ecf tinh ch\u1ebf, s\u1ea3n ph\u1ea9m ho\u00e1 ch\u1ea5t, s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i c\u00e1c Ph\u1ee5 l\u1ee5c I, II, III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh.<\/li>\n<li>Vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t t\u1ea1i c\u00e1c kh\u00e2u nh\u1eadp kh\u1ea9u, s\u1ea3n xu\u1ea5t, gia c\u00f4ng, kinh doanh th\u01b0\u01a1ng m\u1ea1i. Ri\u00eang \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng than th\u00ec ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi kh\u00e2u khai th\u00e1c b\u00e1n ra (bao g\u1ed3m c\u1ea3 than khai th\u00e1c sau \u0111\u00f3 qua s\u00e0ng tuy\u1ec3n, ph\u00e2n lo\u1ea1i theo quy tr\u00ecnh kh\u00e9p k\u00edn m\u1edbi b\u00e1n ra), c\u00e1c kh\u00e2u kh\u00e1c ngo\u00e0i kh\u00e2u khai th\u00e1c b\u00e1n ra kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf.<\/li>\n<li>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf VAT\/ch\u1ecbu thu\u1ebf VAT 0%, 5% s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf VAT.<\/li>\n<\/ul>\n<p>Do v\u1eady, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf 8% hay kh\u00f4ng c\u1ea7n s\u1eed d\u1ee5ng m\u00e3 ng\u00e0nh kinh doanh v\u00e0 danh m\u1ee5c m\u00e3 s\u1ed1 HS (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u) \u0111\u1ec3 tra c\u1ee9u, \u0111\u1ed1i chi\u1ebfu v\u1edbi Ph\u1ee5 l\u1ee5c I, II, III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf hay kh\u00f4ng.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/10\/huong_dan_tra_cuu_mat_hang_ma_nganh_duoc_giam_thue_gtgt_2023_01-1-2.jpg\" alt=\"Tra c\u1ee9u m\u1eb7t h\u00e0ng gi\u1ea3m thu\u1ebf GTGT\" \/><\/p>\n<h2 id=\"huong-dan-cach-tra-cuu-giam-thue-8-nghi-dinh-442023nd-cp\"><strong>H\u01b0\u1edbng d\u1eabn c\u00e1ch tra c\u1ee9u gi\u1ea3m thu\u1ebf 8% Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/strong><\/h2>\n<p>C\u00e1ch tra c\u1ee9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf 8% th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<h3 id=\"tra-cuu-theo-ma-hang-hoa-dich-vu\"><strong>Tra c\u1ee9u theo m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/strong><\/h3>\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong> Tra c\u1ee9u m\u00e3 ng\u00e0nh ngh\u1ec1 kinh doanh c\u1ee7a doanh nghi\u1ec7p m\u00ecnh qua C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> D\u1ef1a v\u00e0o danh m\u1ee5c m\u00e3 ng\u00e0nh ngh\u1ec1 kinh doanh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh danh m\u1ee5c h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng t\u1ea1i Quy\u1ebft \u0111\u1ecbnh 43\/2018\/Q\u0110-TTg<\/li>\n<li><strong>B\u01b0\u1edbc 3: <\/strong>\u0110\u1ed1i chi\u1ebfu m\u00e3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p v\u1edbi Ph\u1ee5 l\u1ee5c I, II, III k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/li>\n<\/ul>\n<p>N\u1ebfu n\u1eb1m trong nh\u00f3m ng\u00e0nh kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec s\u1ebd xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 b\u00ecnh th\u01b0\u1eddng<\/p>\n<p>N\u1ebfu n\u0103m trong nh\u00f3m ng\u00e0nh \u0111\u01b0\u1ee3c gi\u1ea3m th\u00ec s\u1ebd xu\u1ea5t h\u00f3a \u0111\u01a1n v\u1edbi thu\u1ebf su\u1ea5t thu\u1ebf GTGT l\u00e0 8%<\/p>\n<h3 id=\"tra-cuu-theo-ma-so-hs-ap-dung-voi-hang-hoa-tai-khau-nhap-khau\"><strong>Tra c\u1ee9u theo m\u00e3 s\u1ed1 HS (\u00e1p d\u1ee5ng v\u1edbi h\u00e0ng h\u00f3a t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u)<\/strong><\/h3>\n<p>Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o danh m\u1ee5c m\u00e3 s\u1ed1 HS c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u (tr\u00ean t\u1edd khai h\u1ea3i quan), c\u01a1 s\u1edf kinh doanh \u0111\u1ed1i chi\u1ebfu v\u1edbi m\u00e3 s\u1ed1 HS t\u1ea1i c\u1ed9t 10 tr\u00ean c\u00e1c Ph\u1ee5 l\u1ee5c k\u00e8m theo \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT hay kh\u00f4ng.<\/p>\n<p><strong>B\u01b0\u1edbc 1<\/strong>: Tra c\u1ee9u m\u00e3 s\u1ed1 HS<\/p>\n<p>Danh m\u1ee5c m\u00e3 s\u1ed1 HS tra c\u1ee9u t\u1eeb website T\u1ed5ng c\u1ee5c H\u1ea3i quan: Tra c\u1ee9u <a href=\"https:\/\/www.customs.gov.vn\/index.jsp?pageId=24&amp;id=NHAP_KHAU&amp;name=Nh%E1%BA%ADp%20kh%E1%BA%A9u&amp;cid=1201\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p>Nh\u1eadp v\u00e0o chu\u1ed7i m\u00e3 s\u1ed1 \u0111\u1ec3 t\u00ecm ki\u1ebfm theo m\u00e3 s\u1ed1 HS (ph\u1ea3i nh\u1eadp t\u1ed1i thi\u1ec3u 04 ch\u1eef s\u1ed1) ho\u1eb7c t\u1eeb kh\u00f3a \u0111\u1ec3 t\u00ecm ki\u1ebfm trong m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a.<\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: \u0110\u1ed1i chi\u1ebfu m\u00e3 HS tra \u0111\u01b0\u1ee3c v\u1edbi Ph\u1ee5 l\u1ee5c I, II, II k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> N\u1ebfu m\u00e3 s\u1ed1 HS quy \u0111\u1ecbnh t\u1ecba c\u1ed9t 10 ch\u1ec9 bao g\u1ed3m ch\u01b0\u01a1ng 02 ch\u1eef s\u1ed1, ho\u1eb7c nh\u00f3m ch\u1eef s\u1ed1 ho\u1eb7c 06 ch\u1eef s\u1ed1 th\u00ec c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 m\u00e3 s\u1ed1 HS 08 ch\u1eef s\u1ed1 trong Ch\u01b0\u01a1ng, nh\u00f3m \u0111\u00f3 \u0111\u1ec1u kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT<\/p>\n<p><strong>L\u01b0u \u00fd:<\/strong> Ph\u1ee5 l\u1ee5cI, II, III c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP l\u00e0 m\u1ed9t ph\u1ea7n Ph\u1ee5 l\u1ee5c Danh m\u1ee5c v\u00e0 n\u1ed9i dung h\u1ec7 th\u1ed1ng ng\u00e0nh s\u1ea3n ph\u1ea9m Vi\u1ec7t Nam ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 43\/2018\/Q\u0110-TTg \u0111\u01b0\u1ee3c chia l\u00e0m 7 c\u1ea5p<\/p>\n<p>Doanh nghi\u1ec7p \u0111\u0103ng k\u00fd ng\u00e0nh, ngh\u1ec1 kinh doanh theo m\u00e3 c\u1ea5p 4 c\u0103n c\u1ee9 v\u00e0o H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam t\u1ea1i Quy\u1ebft \u0111\u1ecbnh 27\/2018\/Q\u0110-TTg<\/p>\n<p>V\u1eady n\u1ebfu ch\u1ec9 d\u1ef1a v\u00e0o m\u00e3 ng\u00e0nh c\u1ea5p 4 tr\u00ean \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 tra c\u1ee9u th\u00ec s\u1ebd kh\u00f4ng chu\u1ea9n m\u00e0 ph\u1ea3i x\u00e1c \u0111\u1ecbnh th\u1ef1c t\u1ebf \u0111ang kinh doanh h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 n\u00e0o, sau \u0111\u00f3 tra c\u1ee9u t\u00ean ho\u1eb7c m\u00e3 h\u00e0ng h\u00f3a\/m\u00e3 HS c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00f3 v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi Ph\u1ee5 l\u1ee5c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 44 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ea3n ph\u1ea9m \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT hay kh\u00f4ng.<\/p>\n<p><img decoding=\"async\" class=\"image_resized\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2023\/10\/giam-thue-gtgt-theo-nghi-dinh-44.png\" alt=\"Gi\u1ea3m thu\u1ebf GTGT t\u1eeb 10% xu\u1ed1ng 8%\" \/><\/p>\n<h2 id=\"cong-cu-ho-tro-tra-cuu\"><strong>C\u00f4ng c\u1ee5 h\u1ed7 tr\u1ee3 tra c\u1ee9u<\/strong><\/h2>\n<p>Hi\u1ec7n t\u1ea1i Safebooks \u0111\u00e3 ra m\u1eaft c\u00f4ng c\u1ee5 tra c\u1ee9u online \u0111\u1ec3 gi\u00fap c\u00e1c k\u1ebf to\u00e1n vi\u00ean x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p c\u00f3 thu\u1ed9c nh\u00f3m \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT m\u1ed9t c\u00e1ch d\u1ec5 d\u00e0ng, nhanh ch\u00f3ng.<\/p>\n<p>Tra c\u1ee9u mi\u1ec5n ph\u00ed t\u1ea1i: https:\/\/safebooks.vn\/tra-cuu<\/p>\n<p>C\u00f4ng c\u1ee5 c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 tra c\u1ee9u theo t\u00ean v\u00e0 m\u00e3 h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5, m\u00e3 HS. C\u00e1c n\u1ed9i dung tra c\u1ee9u \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP<\/p>\n<p><strong>L\u01b0u \u00fd: <\/strong>C\u00f4ng c\u1ee5 ch\u1ec9 \u0111\u01b0a ra g\u1ee3i \u00fd m\u1eb7t h\u00e0ng thu\u1ed9c nh\u00f3m gi\u1ea3m thu\u1ebf hay kh\u00f4ng gi\u1ea3m thu\u1ebf, kh\u00f4ng \u0111\u01b0a ra k\u1ebft lu\u1eadn thay cho ng\u01b0\u1eddi d\u00f9ng.<\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng nguy\u00ean t\u1eafc v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP. Hi v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap anh\/ch\u1ecb th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c nhanh ch\u00f3ng v\u00e0 thu\u1eadn ti\u1ec7n h\u01a1n.<\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f9ng theo ch\u00e2n Arito t\u00ecm hi\u1ec3u v\u1ec1 h\u01b0\u1edbng d\u1eabn tra c\u1ee9u gi\u1ea3m thu\u1ebf 8% theo Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP nh\u00e9! Nguy\u00ean t\u1eafc v\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT n\u0103m 2023 T\u1ea1i \u0110i\u1ec1u 1\u00a0Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP\u00a0do Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 30\/06\/2023 quy \u0111\u1ecbnh v\u1ec1 Ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m thu\u1ebf theo Ngh\u1ecb quy\u1ebft s\u1ed1 101\/2023\/QH15 ng\u00e0y 24\/06\/2023 c\u1ee7a Qu\u1ed1c h\u1ed9i c\u00f3 n\u00eau: Gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10%, tr\u1eeb nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 sau: Nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u2026<\/p>","protected":false},"author":3,"featured_media":8587,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8586","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"blocksy_meta":"","_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=8586"}],"version-history":[{"count":3,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8586\/revisions"}],"predecessor-version":[{"id":9689,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/8586\/revisions\/9689"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/8587"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=8586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=8586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=8586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}