{"id":19109,"date":"2022-01-26T09:42:00","date_gmt":"2022-01-26T02:42:00","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=19109"},"modified":"2025-12-12T17:21:03","modified_gmt":"2025-12-12T10:21:03","slug":"gioi-thieu-chinh-sach-giam-thue-gtgt-trong-nam-2022-theo-nghi-quyet-43-2022-qh15","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/gioi-thieu-chinh-sach-giam-thue-gtgt-trong-nam-2022-theo-nghi-quyet-43-2022-qh15\/","title":{"rendered":"Gi\u1edbi thi\u1ec7u n\u1ed9i dung ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT trong n\u0103m 2022 theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/b><\/h3>\n

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf su\u1ea5t thu\u1ebf GTGT theo Ngh\u1ecb quy\u1ebft 43\/2022\/QH15<\/a> nh\u1eb1m h\u1ed7 tr\u1ee3 ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c h\u1ed3i v\u00e0 ph\u00e1t tri\u1ec3n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i.
\nN\u1ed9i dung:<\/b><\/p>\n
    \n
  • \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT.<\/li>\n
  • Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch.<\/li>\n
  • Chi ti\u1ebft ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf cho t\u1eebng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch thu\u1ebf, qu\u1ea3n l\u00fd doanh nghi\u1ec7p <\/div><\/div>\n

    <\/span><\/p>\n

    2. N\u1ed9i dung ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT<\/b><\/h3>\n

    <\/div>

    \n\n\n\n
    \n<\/div><\/div>\n
    <\/span><\/p>\n

    2.1 \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/b><\/h4>\n

    <\/div>

    \n\u00c1p 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 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% (c\u00f2n 8%), tr\u1eeb c\u00e1c nh\u00f3m sau: 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.<\/em> <\/div><\/div>\n
    <\/span><\/p>\n

    2.2 Th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng<\/b><\/h4>\n

    <\/div>

    \nD\u1ef1 ki\u1ebfn t\u1eeb 01\/02\/2022 \u0111\u1ebfn 31\/12\/2022. <\/div><\/div>\n
    <\/span><\/p>\n

    2.3 Ch\u00ednh s\u00e1ch \u00e1p d\u1ee5ng<\/b><\/h4>\n

    <\/div>

    \n
      \n
    • \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/em><\/b> Gi\u1ea3m 2% thu\u1ebf su\u1ea5t 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 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10% (c\u00f2n 8%).<\/li>\n
    • \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh t\u1ef7 l\u1ec7 % tr\u00ean doanh thu:<\/em><\/b> Gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3477],"ht-kb-tag":[],"class_list":["post-19109","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-43-2022-qh15"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19109","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=19109"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19109\/revisions"}],"predecessor-version":[{"id":53007,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/19109\/revisions\/53007"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=19109"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=19109"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=19109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}