{"id":6543,"date":"2026-10-19T05:49:15","date_gmt":"2026-10-19T05:49:15","guid":{"rendered":"https:\/\/prv.com.vn\/?p=6543"},"modified":"2026-10-19T05:49:58","modified_gmt":"2026-10-19T05:49:58","slug":"cong-van-7371-ct-qlnt-ve-chinh-sach-thue-gtgt-doi-voi-phu-pham-go-so-che-thong-thuong","status":"publish","type":"post","link":"https:\/\/prv.com.vn\/vi\/tin-tuc\/cong-van-7371-ct-qlnt-ve-chinh-sach-thue-gtgt-doi-voi-phu-pham-go-so-che-thong-thuong\/","title":{"rendered":"C\u00f4ng v\u0103n 7371\/CT-QLNT v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gtgt \u0111\u1ed1i v\u1edbi ph\u1ee5 ph\u1ea9m g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng"},"content":{"rendered":"

C\u00d4NG V\u0102N 7371\/CT-QLNT <\/strong>V\u1ec0 <\/strong>CH\u00cdNH S\u00c1CH THU\u1ebe GTGT \u0110\u1ed0I V\u1edaI PH\u1ee4 PH\u1ea8M G\u1ed6 S\u01a0 CH\u1ebe TH\u00d4NG TH\u01af\u1edcNG<\/strong><\/h3>\n

Ng\u00e0y 05\/10\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 7371\/CT-QLNT h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ph\u1ee5 ph\u1ea9m ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn g\u1ed7, tr\u00ean c\u01a1 s\u1edf \u00fd ki\u1ebfn chuy\u00ean ng\u00e0nh c\u1ee7a C\u1ee5c L\u00e2m nghi\u1ec7p v\u00e0 Ki\u1ec3m l\u00e2m (B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 M\u00f4i tr\u01b0\u1eddng).<\/p>\n

C\u00e1c n\u1ed9i dung ch\u00ednh \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn:<\/p>\n

X\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng:<\/strong> C\u00e1c ph\u1ee5 ph\u1ea9m ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn g\u1ed7 nh\u01b0 m\u00f9n c\u01b0a, v\u1ecf c\u00e2y, \u0111\u1ea7u m\u1ea9u, b\u00eca b\u1eafp, d\u0103m b\u00e0o v\u00e0 c\u00e1c ph\u1ee5 ph\u1ea9m t\u01b0\u01a1ng t\u1ef1, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u1eabn ch\u1ea5t b\u1ea3o qu\u1ea3n g\u1ed7 v\u00e0 keo d\u00e1n g\u1ed7, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2362\/LNKL-SDR ng\u00e0y 13\/8\/2026.<\/p>\n

Ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026<\/strong><\/p>\n

Tr\u00ean c\u01a1 s\u1edf ph\u00e2n lo\u1ea1i n\u00eau tr\u00ean, C\u1ee5c Thu\u1ebf h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t ch\u00ednh s\u00e1ch thu\u1ebf GTGT theo C\u00f4ng v\u0103n 4582\/BTC-CST c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 C\u00f4ng v\u0103n 3546\/CT-CS c\u1ee7a C\u1ee5c Thu\u1ebf. Theo \u0111\u00f3, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf GTGT c\u1ea7n c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t s\u1ea3n ph\u1ea9m, ngu\u1ed3n g\u1ed1c h\u00e0ng h\u00f3a v\u00e0 kh\u00e2u kinh doanh. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m g\u1ed7 r\u1eebng tr\u1ed3ng ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf c\u1ea7n ph\u00e2n bi\u1ec7t gi\u1eefa kh\u00e2u t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra v\u00e0 kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i theo quy \u0111\u1ecbnh. C\u1ee5 th\u1ec3:<\/p>\n

    \n
  • Kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT:<\/strong> \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/li>\n
  • Kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT:<\/strong> \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, mua s\u1ea3n ph\u1ea9m \u0111\u1ec3 b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i. Quy \u0111\u1ecbnh n\u00e0y c\u0169ng \u00e1p d\u1ee5ng khi b\u00ean mua ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng \u0111o\u1ea1n x\u1eed l\u00fd nh\u01b0ng s\u1ea3n ph\u1ea9m b\u00e1n ra v\u1eabn \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/li>\n<\/ul>\n

    \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 10%:<\/strong> \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, b\u00e1n s\u1ea3n ph\u1ea9m \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/p>\n","protected":false},"excerpt":{"rendered":"

    C\u00d4NG V\u0102N 7371\/CT-QLNT V\u1ec0 CH\u00cdNH S\u00c1CH THU\u1ebe GTGT \u0110\u1ed0I V\u1edaI PH\u1ee4 PH\u1ea8M G\u1ed6 S\u01a0 CH\u1ebe TH\u00d4NG TH\u01af\u1edcNG Ng\u00e0y 05\/10\/2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 7371\/CT-QLNT h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ph\u1ee5 ph\u1ea9m ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn g\u1ed7, tr\u00ean c\u01a1 s\u1edf \u00fd ki\u1ebfn chuy\u00ean ng\u00e0nh c\u1ee7a C\u1ee5c L\u00e2m nghi\u1ec7p…<\/p>\n","protected":false},"author":4,"featured_media":6494,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-6543","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6543","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=6543"}],"version-history":[{"count":1,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6543\/revisions"}],"predecessor-version":[{"id":6544,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/posts\/6543\/revisions\/6544"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/media\/6494"}],"wp:attachment":[{"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=6543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=6543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prv.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=6543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}