{"id":7926,"date":"2023-09-26T10:50:56","date_gmt":"2023-09-26T03:50:56","guid":{"rendered":"https:\/\/www.briswell-vn.com\/?p=7926"},"modified":"2023-09-26T10:50:56","modified_gmt":"2023-09-26T03:50:56","slug":"nghi-dinh-44-2023-nd-cp-ve-giam-thue-gtgt-va-nhung-dieu-can-biet","status":"publish","type":"post","link":"https:\/\/www.briswell-vn.com\/ja\/news\/nghi-dinh-44-2023-nd-cp-ve-giam-thue-gtgt-va-nhung-dieu-can-biet\/","title":{"rendered":"\u653f\u4ee444\/2023\/N\u0110-CP\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6e1b\u7a0e\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3053\u3068"},"content":{"rendered":"

2023\u5e746\u670830\u65e5\u306b\u3066\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u7a0e\u5e81\u304c\u56fd\u4f1a\u5e38\u52d9\u59d4\u54e1\u4f1a\u306e\u8b70\u6c7a\u7b2c<\/span>101\/2023\/QH15<\/span><\/a>\u53f7\u306b\u5f93\u3044<\/span>\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6e1b\u7a0e\u653f\u7b56\u3092\u898f\u5247\u3059\u308b\u653f\u4ee444\/2023\/N\u0110-CP\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u3001\u516c\u96fb\u7b2c<\/span>05\/C\u0110-TCT<\/span><\/a>\u53f7\u3092\u767a\u884c\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n

\u653f\u4ee444\/2023\/N\u0110-CP\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6e1b\u7a0e\u653f\u7b56\u306e\u9069\u7528\u671f\u9593<\/b><\/h1>\n

\u653f\u4ee444\/2023\/N\u0110-CP\u306b\u3088\u308b\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6e1b\u7a0e\u653f\u7b56\u306f2023\u5e7407\u670801\u65e5\u304b\u30892023\u5e7412\u670831\u65e5\u307e\u3067\u6709\u52b9\u3067\u3059\u3002<\/span><\/p>\n

\u653f\u4ee444\/2023\/N\u0110-CP\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6e1b\u7a0e\u653f\u7b56\u306e\u5185\u5bb9<\/b><\/h1>\n

\u653f\u4ee444\/2023\/N\u0110-CP\u306e\u7b2c\u4e00\u9805\u306b\u3088\u308a\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e10\uff05\u306e\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u54c1\u7269\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306f8\uff05\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4ee5\u4e0b\u306e\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306f\u9069\u7528\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9<\/strong><\/th>\n\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6e1b\u7a0e\u653f\u7b56\u9069\u7528\u53ef\u5426<\/strong><\/th>\n\u53c2\u7167\u5143<\/th>\n<\/tr>\n<\/thead>\n
– \u96fb\u6c17\u901a\u4fe1\u3001\u91d1\u878d\u696d\u3001\u9280\u884c\u696d\u3001\u8a3c\u5238\u696d\u3001\u4fdd\u967a\u696d\u3001\u4e0d\u52d5\u7523\u696d\u3001\u91d1\u5c5e\u53ca\u3073\u91d1\u5c5e\u52a0\u5de5\u54c1\u3001\u9271\u696d\u88fd\u54c1\uff08\u77f3\u70ad\u9271\u696d\u3092\u9664\u304f\uff09\u3001\u30b3\u30fc\u30af\u30b9\u3001\u77f3\u6cb9\u7cbe\u88fd\u9271\u5c71\u3001\u5316\u5b66\u88fd\u54c1\u3002<\/span><\/p>\n

– \u8ca9\u58f2\u6bb5\u968e\u4ee5\u5916\u306e\u5404\u6bb5\u968e\u306e\u77f3\u70ad\u88fd\u54c1\u3002<\/span><\/td>\n

\u4e0d\u53ef<\/span><\/td>\n\u653f\u4ee444\/2023\/N\u0110-CP\u306e\u7b2c\u4e00<\/span>\u4ed8\u9332<\/span><\/a><\/td>\n<\/tr>\n
– \u8ca9\u58f2\u77f3\u70ad\u88fd\u54c1\uff08\u30af\u30ed\u30fc\u30ba\u30c9\u30d7\u30ed\u30bb\u30b9\u306b\u5f93\u3063\u3066\u9078\u5225\u304a\u3088\u3073\u5206\u985e\u3055\u308c\u3066\u304b\u3089\u3001\u8ca9\u58f2\u3055\u308c\u308b\u77f3\u70ad\u3092\u542b\u3080\uff09<\/span><\/td>\n\u53ef<\/span><\/td>\n\u653f\u4ee444\/2023\/N\u0110-CP<\/span><\/a><\/td>\n<\/tr>\n
\u2010 \u7279\u5225\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u9069\u7528\u306e\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9<\/span><\/td>\n\u4e0d\u53ef<\/span><\/td>\n\u653f\u4ee444\/2023\/N\u0110-CP<\/span><\/a>\u306e\u7b2c\u4e8c\u4ed8\u9332<\/span><\/td>\n<\/tr>\n
– \u60c5\u5831\u5316\u6cd5\u306b\u57fa\u3065\u304f\u60c5\u5831\u5316<\/span><\/td>\n\u4e0d\u53ef<\/span><\/td>\n\u653f\u4ee444\/2023\/N\u0110-CP<\/span><\/a>\u306e\u7b2c\u4e09\u4ed8\u9332<\/span><\/td>\n<\/tr>\n
– \u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\u306b\u3088\u308b\u975e\u8ab2\u7a0e\u304a\u3088\u30735\uff05\u7a0e\u7387\u9069\u7528\u306e\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9<\/span><\/td>\n\u4e0d\u53ef<\/span><\/p>\n

*\u4eca\u307e\u3067\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u653f\u7b56\u9069\u7528<\/span><\/td>\n

219\/2013\/TT-BTC<\/span><\/a>\u56de\u7ae0<\/span><\/p>\n

26\/2015\/TT-BTC<\/span><\/a>\u56de\u7ae0<\/span><\/p>\n

43\/2021\/TT-BTC<\/span><\/a>\u56de\u7ae0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u653f\u4ee444\/2023\/N\u0110-CP\u306b\u3088\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u8efd\u6e1b\u7387<\/b><\/h1>\n

\u653f\u4ee444\/2023\/N\u0110-CP<\/span><\/a>\u306e\u7b2c1\u6761\u7b2c2\u9805\u306b\u57fa\u3065\u304d\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8efd\u6e1b\u7387\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5236\u3055\u308c\u307e\u3059\uff1a<\/span><\/p>\n\n\n\n\n\n\n
\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/th>\n\u5143\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387<\/strong><\/th>\n\u653f\u4ee444\/2023\/N\u0110-CP\u9069\u7528\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387<\/strong><\/th>\n<\/tr>\n<\/thead>\n
\u63a7\u9664\u65b9\u6cd5<\/span><\/td>\n10%<\/span><\/td>\n8% – \u6e1b\u7a0e\u5bfe\u8c61\u306e\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u00a0<\/span><\/td>\n<\/tr>\n
\u53ce\u5165\u306b\u57fa\u3065\u304f\u8a08\u7b97\u65b9\u6cd5\u3000\uff08\u4e8b\u696d\u8005\u4e16\u5e2f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3092\u542b\u3080\uff09<\/span><\/td>\n\u5404\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387<\/span><\/td>\n\u53ce\u5165\u306b\u57fa\u3065\u3044\u3066\u9069\u7528\u3057\u3066\u3044\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u8a08\u7b97\u7528\u306e\u7a0e\u7387\u309220% \u5f15\u304d\u4e0b\u3052\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u653f\u4ee444\/2023\/N\u0110-CP\u306b\u3088\u308b\uff18\uff05\u7a0e\u7387\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u9818\u53ce\u66f8\u306e\u767a\u884c\u3057\u65b9<\/b><\/h1>\n

\u653f\u4ee444\/2023\/N\u0110-CP<\/span><\/a>\u306b\u5f93\u3044\u30018\uff05\u7a0e\u7387\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u9818\u53ce\u66f8\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u767a\u884c\u3067\u304d\u307e\u3059\u3002\u00a0<\/span><\/p>\n

\u63a7\u9664\u65b9\u6cd5\u3067\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u4e8b\u696d\u8005\uff1a<\/span><\/p>\n

\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6e1b\u7a0e\u5bfe\u8c61\u306e\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u3092\u4f9b\u7d66\u3059\u308b\u969b\u306e\u9818\u53ce\u66f8\u306e\u767a\u884c\u3057\u65b9\uff1a<\/span><\/p>\n

– \u201cVAT rate\u201d\u2010\u201d\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u201d\u884c\u306b\u3066: “8%”\u3068\u8a18\u8f09\u3059\u308b\u3002<\/span><\/p>\n

– \u4ed8\u52a0\u4fa1\u5024\u7a0e\u8fbc\u307f\u91d1\u984d; \u6d88\u8cbb\u8005\u304c\u652f\u6255\u3059\u3079\u304d8\uff05\u306e\u7a0e\u7387\u306b\u3088\u308a\u8a08\u7b97\u3055\u308c\u305f\u7dcf\u91d1\u984d\u3002<\/span><\/p>\n

\u6ce8: \u4e8b\u696d\u8005\u304c\u9055\u3046\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u6642\u3001\u63a7\u9664\u65b9\u6cd5\u3067\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u3001\u9818\u53ce\u66f8\u306b\u306f\u5404\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7387\u3092\u660e\u3089\u304b\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068<\/span>\u653f\u4ee444\/2023\/N\u0110-CP<\/span><\/a>\u306e\u7b2c1\u6761\u7b2c3\u9805\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u53ce\u5165\u306e\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3059\u308b\u4e8b\u696d\u8005\uff08\u4e8b\u696d\u8005\u4e16\u5e2f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3092\u542b\u3080\uff09\uff1a<\/span><\/p>\n

\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6e1b\u7a0e\u5bfe\u8c61\u306e\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u3092\u4f9b\u7d66\u3059\u308b\u969b\u306e\u9818\u53ce\u66f8\u306e\u767a\u884c\u3057\u65b9\uff1a<\/span><\/p>\n

– “\u91d1\u984d”\u2010\u201cTh\u00e0nh ti\u1ec1n\u201d\u30ab\u30e9\u30e0:\u3000\u6e1b\u7a0e\u524d\u306e\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306e\u91d1\u984d\u3092\u5341\u5206\u306b\u8a18\u8f09\u3059\u308b\u3002\u00a0<\/span><\/p>\n

– “\u7dcf\u91d1\u984d”\u2010”C\u1ed9ng ti\u1ec1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5”\u884c: \u53ce\u5165\u306b\u57fa\u3065\u3044\u3066\u73fe\u5728\u9069\u7528\u3057\u3066\u3044\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u8a08\u7b97\u7528\u306e\u7a0e\u7387\u309220\uff05\u5f15\u304d\u4e0b\u3052\u6e08\u307f\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/span><\/p>\n

\u305d\u3057\u3066\u3001\u9818\u53ce\u66f8\u306b\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3059\u308b: “<\/span>\u0111\u00e3 gi\u1ea3m\u2026 (s\u1ed1 ti\u1ec1n) t\u01b0\u01a1ng \u1ee9ng 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo <\/span><\/i>Ngh\u1ecb quy\u1ebft 101\/2023\/QH15<\/span><\/i><\/a>“.\u3000\uff0d”\u8b70\u6c7a\u7b2c<\/span>101\/2023\/QH15<\/span><\/a>\u53f7\u306b\u5f93\u3044\u3001\u53ce\u5165\u306b\u57fa\u3065\u3044\u3066\u73fe\u5728\u9069\u7528\u3057\u3066\u3044\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u8a08\u7b97\u7528\u306e\u7a0e\u7387\u309220\uff05\u76f8\u5f53\u306b\u3002\u3002\u3002\u3002\uff08\u91d1\u984d\uff09\u8efd\u6e1b\u6e08\u307f”\u3002<\/span><\/p>\n

 <\/p>\n

\u53c2\u8003:<\/p>\n

– \u516c\u96fb\u7b2c05\/C\u0110-TCT: https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Cong-dien-05-CD-TCT-2023<\/a><\/p>\n

– \u653f\u4ee444\/2023\/N\u0110-CP: https:\/\/xaydungchinhsach.chinhphu.vn\/toan-van-nghi-dinh-44-2023<\/a><\/p>\n

– \u8b70\u6c7a\u7b2c101\/2023\/QH15: https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-quyet-101-2023-QH15<\/a><\/p>\n

– \u901a\u9054 219\/2013\/TT-BTC: https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-219-2013-TT-BTC<\/a><\/p>\n

– \u901a\u9054 26\/2015\/TT-BTC: https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-26-2015-TT-BTC<\/a><\/p>\n

– \u901a\u9054 43\/2021\/TT-BTC: https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-43-2021-TT-BTC<\/a><\/p>","protected":false},"excerpt":{"rendered":"

2023\u5e746\u670830\u65e5\u306b\u3066\u3001\u30d9\u30c8\u30ca\u30e0\u56fd\u7a0e\u5e81\u304c\u56fd\u4f1a\u5e38\u52d9\u59d4\u54e1\u4f1a\u306e\u8b70\u6c7a\u7b2c101\/2023\/QH15\u53f7\u306b\u5f93\u3044\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6e1b\u7a0e\u653f\u7b56\u3092\u898f\u5247\u3059\u308b\u653f […]<\/p>\n","protected":false},"author":44,"featured_media":7920,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"footnotes":""},"categories":[4,9,64],"tags":[],"class_list":["post-7926","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-general","category-law"],"_links":{"self":[{"href":"https:\/\/www.briswell-vn.com\/ja\/wp-json\/wp\/v2\/posts\/7926","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.briswell-vn.com\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.briswell-vn.com\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.briswell-vn.com\/ja\/wp-json\/wp\/v2\/users\/44"}],"replies":[{"embeddable":true,"href":"https:\/\/www.briswell-vn.com\/ja\/wp-json\/wp\/v2\/comments?post=7926"}],"version-history":[{"count":0,"href":"https:\/\/www.briswell-vn.com\/ja\/wp-json\/wp\/v2\/posts\/7926\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.briswell-vn.com\/ja\/wp-json\/wp\/v2\/media\/7920"}],"wp:attachment":[{"href":"https:\/\/www.briswell-vn.com\/ja\/wp-json\/wp\/v2\/media?parent=7926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.briswell-vn.com\/ja\/wp-json\/wp\/v2\/categories?post=7926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.briswell-vn.com\/ja\/wp-json\/wp\/v2\/tags?post=7926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}