{"id":17776,"date":"2021-10-30T11:12:09","date_gmt":"2021-10-30T04:12:09","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=17776"},"modified":"2021-11-10T21:58:48","modified_gmt":"2021-11-10T14:58:48","slug":"dap-ung-thay-doi-ve-thue-va-hoa-don-theo-nghi-quyet-406","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/dap-ung-thay-doi-ve-thue-va-hoa-don-theo-nghi-quyet-406\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 gi\u1ea3m 30% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15"},"content":{"rendered":"<p><strong>1. N\u1ed9i dung nghi\u1ec7p v\u1ee5<\/strong><\/p>\n<p>Ng\u00e0y 19\/10\/2021, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i ra Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n v\u00ec d\u1ecbch Covid-19. Ngh\u1ecb quy\u1ebft 406 quy \u0111\u1ecbnh:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Gi\u1ea3m thu\u1ebf GTGT t\u1eeb ng\u00e0y 01\/11\/2021 \u0111\u1ebfn ng\u00e0y 31\/12\/2021 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (v\u1eadn t\u1ea3i, l\u01b0u tr\u00fa, \u0103n u\u1ed1ng, du l\u1ecbch, vui ch\u01a1i gi\u1ea3i tr\u00ed,&#8230;)\n<ul>\n<li><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/strong> gi\u1ea3m 30% m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT.<\/li>\n<li><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (t\u1ef7 l\u1ec7 % tr\u00ean doanh thu):<\/strong> gi\u1ea3m 30% t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>2. \u0110\u00e1p \u1ee9ng tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/p>\n<p><strong>T\u1eeb phi\u00ean b\u1ea3n R25:<\/strong> Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung t\u00f9y ch\u1ecdn <strong>C\u00f3 ph\u00e1t sinh m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 <\/strong>\u0111\u1ec3 \u0111\u00e1p \u1ee9ng Ngh\u1ecb quy\u1ebft 406 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>V\u00e0o <strong>Thi\u1ebft l\u1eadp\\T\u00f9y ch\u1ecdn\\T\u00f9y ch\u1ecdn chung<\/strong>:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17795\" src=\"\/wp-content\/uploads\/2021\/10\/1-24.png\" alt=\"\" width=\"1400\" height=\"761\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/10\/1-24.png 1400w, \/accounting\/wp-content\/uploads\/2021\/10\/1-24-768x417.png 768w, \/accounting\/wp-content\/uploads\/2021\/10\/1-24-50x27.png 50w, \/accounting\/wp-content\/uploads\/2021\/10\/1-24-60x33.png 60w, \/accounting\/wp-content\/uploads\/2021\/10\/1-24-100x54.png 100w\" sizes=\"(max-width: 1400px) 100vw, 1400px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1i m\u1ee5c T\u00f9y ch\u1ecdn <strong>B\u00e1n h\u00e0ng<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung t\u00f9y ch\u1ecdn <strong>C\u00f3 ph\u00e1t sinh m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15<\/strong>\u00a0(ch\u01b0\u01a1ng tr\u00ecnh ng\u1ea7m \u0111\u1ecbnh t\u00edch ch\u1ecdn<strong> kh\u00f4ng<\/strong> ph\u00e1t sinh):<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>N\u1ebfu ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn <strong>Kh\u00f4ng<\/strong>: th\u00ec ch\u01b0\u01a1ng tr\u00ecnh v\u1eabn gi\u1eef nguy\u00ean c\u00e1ch l\u00e0m nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y (ngh\u0129a l\u00e0 t\u1ea1i doanh nghi\u1ec7p <strong>kh\u00f4ng ph\u00e1t sinh<\/strong> c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m 30% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc).<\/li>\n<li>N\u1ebfu ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn <strong>C\u00f3<\/strong>: Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung t\u00edch ch\u1ecdn <strong>Gi\u1ea3m 30% thu\u1ebf GTGT<\/strong> <strong>theo Ngh\u1ecb quy\u1ebft 406<\/strong> tr\u00ean giao di\u1ec7n chi ti\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb, khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn th\u00ec ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n ra m\u1ee9c thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo Ngh\u1ecb quy\u1ebft 406 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17797\" src=\"\/wp-content\/uploads\/2021\/10\/2-26.png\" alt=\"\" width=\"1596\" height=\"953\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/10\/2-26.png 1596w, \/accounting\/wp-content\/uploads\/2021\/10\/2-26-768x459.png 768w, \/accounting\/wp-content\/uploads\/2021\/10\/2-26-50x30.png 50w, \/accounting\/wp-content\/uploads\/2021\/10\/2-26-1536x917.png 1536w, \/accounting\/wp-content\/uploads\/2021\/10\/2-26-60x36.png 60w, \/accounting\/wp-content\/uploads\/2021\/10\/2-26-100x60.png 100w\" sizes=\"(max-width: 1596px) 100vw, 1596px\" \/><\/p>\n<h5>2.1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb<\/h5>\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung t\u00f9y ch\u1ecdn <strong>Gi\u1ea3m 30% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406<\/strong> tr\u00ean giao di\u1ec7n chi ti\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb sau:\n<ul>\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng (Lo\u1ea1i b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u00e0 b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd \u0111\u00fang gi\u00e1)<\/li>\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n d\u1ecbch v\u1ee5<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u00e0 b\u00e1n \u0111\u1ea1i l\u00fd \u0111\u00fang gi\u00e1)<\/li>\n<\/ul>\n<\/li>\n<li>Khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn\u00a0<strong>Gi\u1ea3m 30% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406 <\/strong>th\u00ec giao di\u1ec7n chi ti\u1ebft ch\u1ee9ng t\u1eeb s\u1ebd b\u1ed5 sung c\u1ed9t <strong>T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf<\/strong>. Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n ti\u1ec1n thu\u1ebf GTGT l\u00e0 s\u1ed1 thu\u1ebf sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m 30%.<\/li>\n<li>V\u00ed d\u1ee5 tr\u00ean giao di\u1ec7n chi ti\u1ebft ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng:\n<ul>\n<li>Nh\u1eadp th\u00f4ng tin chi ti\u1ebft c\u1ee7a ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng,\u00a0 ch\u01b0\u01a1ng tr\u00ecnh<strong>\u00a0ng\u1ea7m \u0111\u1ecbnh T\u1ef7 l\u1ec7 t\u00ednh thu\u1ebf l\u00e0 70%<\/strong> (doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3m 30% ti\u1ec1n thu\u1ebf GTGT theo n\u1ed9i dung Ngh\u1ecb quy\u1ebft 406 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17852\" src=\"\/wp-content\/uploads\/2021\/11\/1-1.png\" alt=\"\" width=\"1702\" height=\"928\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/11\/1-1.png 1702w, \/accounting\/wp-content\/uploads\/2021\/11\/1-1-1600x872.png 1600w, \/accounting\/wp-content\/uploads\/2021\/11\/1-1-768x419.png 768w, \/accounting\/wp-content\/uploads\/2021\/11\/1-1-50x27.png 50w, \/accounting\/wp-content\/uploads\/2021\/11\/1-1-1536x837.png 1536w, \/accounting\/wp-content\/uploads\/2021\/11\/1-1-60x33.png 60w, \/accounting\/wp-content\/uploads\/2021\/11\/1-1-100x55.png 100w\" sizes=\"(max-width: 1702px) 100vw, 1702px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong>, sau \u0111\u00f3 nh\u1ea5n <strong>Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17853\" src=\"\/wp-content\/uploads\/2021\/11\/2-1.png\" alt=\"\" width=\"1702\" height=\"928\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/11\/2-1.png 1702w, \/accounting\/wp-content\/uploads\/2021\/11\/2-1-1600x872.png 1600w, \/accounting\/wp-content\/uploads\/2021\/11\/2-1-768x419.png 768w, \/accounting\/wp-content\/uploads\/2021\/11\/2-1-50x27.png 50w, \/accounting\/wp-content\/uploads\/2021\/11\/2-1-1536x837.png 1536w, \/accounting\/wp-content\/uploads\/2021\/11\/2-1-60x33.png 60w, \/accounting\/wp-content\/uploads\/2021\/11\/2-1-100x55.png 100w\" sizes=\"(max-width: 1702px) 100vw, 1702px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Nh\u1ea5n <strong>Xem h\u00f3a \u0111\u01a1n:<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17854\" src=\"\/wp-content\/uploads\/2021\/11\/3-1.png\" alt=\"\" width=\"1702\" height=\"928\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/11\/3-1.png 1702w, \/accounting\/wp-content\/uploads\/2021\/11\/3-1-1600x872.png 1600w, \/accounting\/wp-content\/uploads\/2021\/11\/3-1-768x419.png 768w, \/accounting\/wp-content\/uploads\/2021\/11\/3-1-50x27.png 50w, \/accounting\/wp-content\/uploads\/2021\/11\/3-1-1536x837.png 1536w, \/accounting\/wp-content\/uploads\/2021\/11\/3-1-60x33.png 60w, \/accounting\/wp-content\/uploads\/2021\/11\/3-1-100x55.png 100w\" sizes=\"(max-width: 1702px) 100vw, 1702px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Khi \u0111\u00f3, tr\u00ean h\u00f3a \u0111\u01a1n hi\u1ec3n th\u1ecb \u0111\u00fang th\u00f4ng tin thu\u1ebf su\u1ea5t \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft 406:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-17855\" src=\"\/wp-content\/uploads\/2021\/11\/4-1.png\" alt=\"\" width=\"531\" height=\"770\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/11\/4-1.png 531w, \/accounting\/wp-content\/uploads\/2021\/11\/4-1-34x50.png 34w, \/accounting\/wp-content\/uploads\/2021\/11\/4-1-41x60.png 41w, \/accounting\/wp-content\/uploads\/2021\/11\/4-1-69x100.png 69w\" sizes=\"(max-width: 531px) 100vw, 531px\" \/><\/p>\n<h5>2.2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu<\/h5>\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung t\u00f9y ch\u1ecdn <strong>Gi\u1ea3m 30% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406<\/strong> tr\u00ean giao di\u1ec7n chi ti\u1ebft c\u00e1c ch\u1ee9ng t\u1eeb sau:\n<ul>\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng (Lo\u1ea1i b\u00e1n h\u00e0ng trong n\u01b0\u1edbc)<\/li>\n<li>Ch\u1ee9ng t\u1eeb b\u00e1n d\u1ecbch v\u1ee5<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng trong n\u01b0\u1edbc)<\/li>\n<\/ul>\n<\/li>\n<li>Khi ng\u01b0\u1eddi d\u00f9ng t\u00edch ch\u1ecdn\u00a0<strong>Gi\u1ea3m 30% thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 406 <\/strong>th\u00ec giao di\u1ec7n chi ti\u1ebft ch\u1ee9ng t\u1eeb s\u1ebd b\u1ed5 sung c\u00e1c c\u1ed9t sau:\n<ul>\n<li>Ti\u1ec1n thu\u1ebf gi\u1ea3m tr\u1eeb<\/li>\n<li>Ti\u1ec1n thu\u1ebf gi\u1ea3m tr\u1eeb Q\u0110 <em><strong>(Ti\u1ec1n thu\u1ebf gi\u1ea3m tr\u1eeb quy \u0111\u1ed5i) &#8211; hi\u1ec3n th\u1ecb khi ng\u01b0\u1eddi d\u00f9ng s\u1eed d\u1ee5ng lo\u1ea1i ti\u1ec1n l\u00e0 ngo\u1ea1i t\u1ec7<\/strong>.<\/em><\/li>\n<li>TK thu\u1ebf GTGT <em><strong>(ch\u1ec9 b\u1ed5 sung tr\u00ean giao di\u1ec7n ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng trong n\u01b0\u1edbc, b\u00e1n d\u1ecbch v\u1ee5)<\/strong><\/em><\/li>\n<\/ul>\n<\/li>\n<li>V\u00ed d\u1ee5 tr\u00ean giao di\u1ec7n chi ti\u1ebft ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng:\n<ul>\n<li>Th\u1ef1c hi\u1ec7n nh\u1eadp th\u00f4ng tin ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, ch\u1ecdn nh\u00f3m ng\u00e0nh ngh\u1ec1. Khi \u0111\u00f3 ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n ra s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17856\" src=\"\/wp-content\/uploads\/2021\/11\/5-1.png\" alt=\"\" width=\"1702\" height=\"928\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/11\/5-1.png 1702w, \/accounting\/wp-content\/uploads\/2021\/11\/5-1-1600x872.png 1600w, \/accounting\/wp-content\/uploads\/2021\/11\/5-1-768x419.png 768w, \/accounting\/wp-content\/uploads\/2021\/11\/5-1-50x27.png 50w, \/accounting\/wp-content\/uploads\/2021\/11\/5-1-1536x837.png 1536w, \/accounting\/wp-content\/uploads\/2021\/11\/5-1-60x33.png 60w, \/accounting\/wp-content\/uploads\/2021\/11\/5-1-100x55.png 100w\" sizes=\"(max-width: 1702px) 100vw, 1702px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong>, sau \u0111\u00f3 nh\u1ea5n <strong>Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/strong> \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17846\" src=\"\/wp-content\/uploads\/2021\/11\/2.png\" alt=\"\" width=\"1749\" height=\"928\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/11\/2.png 1749w, \/accounting\/wp-content\/uploads\/2021\/11\/2-1600x849.png 1600w, \/accounting\/wp-content\/uploads\/2021\/11\/2-768x407.png 768w, \/accounting\/wp-content\/uploads\/2021\/11\/2-50x27.png 50w, \/accounting\/wp-content\/uploads\/2021\/11\/2-1536x815.png 1536w, \/accounting\/wp-content\/uploads\/2021\/11\/2-60x32.png 60w, \/accounting\/wp-content\/uploads\/2021\/11\/2-100x53.png 100w\" sizes=\"(max-width: 1749px) 100vw, 1749px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Nh\u1ea5n <b>Xem h\u00f3a \u0111\u01a1n<\/b>:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-17858\" src=\"\/wp-content\/uploads\/2021\/11\/7-1.png\" alt=\"\" width=\"1702\" height=\"928\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/11\/7-1.png 1702w, \/accounting\/wp-content\/uploads\/2021\/11\/7-1-1600x872.png 1600w, \/accounting\/wp-content\/uploads\/2021\/11\/7-1-768x419.png 768w, \/accounting\/wp-content\/uploads\/2021\/11\/7-1-50x27.png 50w, \/accounting\/wp-content\/uploads\/2021\/11\/7-1-1536x837.png 1536w, \/accounting\/wp-content\/uploads\/2021\/11\/7-1-60x33.png 60w, \/accounting\/wp-content\/uploads\/2021\/11\/7-1-100x55.png 100w\" sizes=\"(max-width: 1702px) 100vw, 1702px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Khi \u0111\u00f3 th\u00f4ng tin h\u00f3a \u0111\u01a1n hi\u1ec3n th\u1ecb d\u00f2ng th\u00f4ng tin s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb theo Ngh\u1ecb quy\u1ebft 406:<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-17859\" src=\"\/wp-content\/uploads\/2021\/11\/8-1.png\" alt=\"\" width=\"540\" height=\"777\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/11\/8-1.png 540w, \/accounting\/wp-content\/uploads\/2021\/11\/8-1-35x50.png 35w, \/accounting\/wp-content\/uploads\/2021\/11\/8-1-42x60.png 42w, \/accounting\/wp-content\/uploads\/2021\/11\/8-1-69x100.png 69w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. N\u1ed9i dung nghi\u1ec7p v\u1ee5 Ng\u00e0y 19\/10\/2021, \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i ra Ngh\u1ecb quy\u1ebft 406\/NQ-UBTVQH15 v\u1ec1 m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n v\u00ec d\u1ecbch Covid-19. Ngh\u1ecb quy\u1ebft 406 quy \u0111\u1ecbnh: Gi\u1ea3m thu\u1ebf GTGT t\u1eeb ng\u00e0y 01\/11\/2021 \u0111\u1ebfn ng\u00e0y 31\/12\/2021 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1&#8230;<\/p>\n","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3453],"ht-kb-tag":[],"class_list":["post-17776","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r25-phat-hanh-ngay-04-11-2021"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17776","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=17776"}],"version-history":[{"count":15,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17776\/revisions"}],"predecessor-version":[{"id":18090,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17776\/revisions\/18090"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=17776"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=17776"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=17776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}