{"id":56805,"date":"2025-12-08T10:15:49","date_gmt":"2025-12-08T03:15:49","guid":{"rendered":"https:\/\/hbbgroup.net\/trinh-quoc-hoi-sua-thue-gia-tri-gia-tang-go-kho-van-de-5-hiep-hoi-nganh-hang-ti-do-tung-kien-nghi\/"},"modified":"2025-12-08T10:15:49","modified_gmt":"2025-12-08T03:15:49","slug":"trinh-quoc-hoi-sua-thue-gia-tri-gia-tang-go-kho-van-de-5-hiep-hoi-nganh-hang-ti-do-tung-kien-nghi","status":"publish","type":"post","link":"https:\/\/hbbgroup.net\/zh\/trinh-quoc-hoi-sua-thue-gia-tri-gia-tang-go-kho-van-de-5-hiep-hoi-nganh-hang-ti-do-tung-kien-nghi\/","title":{"rendered":"Tr\u00ecnh Qu\u1ed1c h\u1ed9i s\u1eeda thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ‘g\u1ee1 kh\u00f3’ v\u1ea5n \u0111\u1ec1 5 hi\u1ec7p h\u1ed9i ng\u00e0nh h\u00e0ng t\u1ec9 \u0111\u00f4 t\u1eebng ki\u1ebfn ngh\u1ecb"},"content":{"rendered":"
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\"thu\u1ebf<\/p>

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B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh Nguy\u1ec5n V\u0103n Th\u1eafng – \u1ea2nh: GIA H\u00c2N<\/p>\n<\/figcaption><\/figure>\n

S\u00e1ng 8-12, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh Nguy\u1ec5n V\u0103n Th\u1eafng th\u1eeba \u1ee7y quy\u1ec1n c\u1ee7a Th\u1ee7 t\u01b0\u1edbng tr\u00ecnh b\u00e0y tr\u01b0\u1edbc Qu\u1ed1c h\u1ed9i t\u1edd tr\u00ecnh v\u1ec1 4 n\u1ed9i dung d\u1ef1 \u00e1n lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/a> (VAT).<\/p>\n

V\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf VAT l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, th\u1ee9c \u0103n ch\u0103n nu\u00f4i <\/h2>\n

Vi\u1ec7c s\u1eeda \u0111\u1ed5i n\u00e0y theo Ch\u00ednh ph\u1ee7 nh\u1eb1m g\u00f3p ph\u1ea7n kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 b\u00e3o l\u0169, s\u1edbm kh\u00f4i ph\u1ee5c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1eb7c bi\u1ec7t l\u00e0 trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, th\u00e1o g\u1ee1 “\u0111i\u1ec3m ngh\u1ebdn” trong ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

V\u1ec1 c\u01a1 s\u1edf th\u1ef1c ti\u1ec5n, t\u1edd tr\u00ecnh n\u00eau r\u00f5 th\u00e1ng 11-2024, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ban h\u00e0nh Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 1-7-2025. <\/p>\n

Qua tri\u1ec3n khai th\u1ef1c hi\u1ec7n, c\u00e1c hi\u1ec7p h\u1ed9i v\u00e0 doanh nghi\u1ec7p \u0111\u00e3 ph\u1ea3n \u00e1nh v\u01b0\u1edbng m\u1eafc v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, th\u1ee9c \u0103n ch\u0103n nu\u00f4i v\u00e0 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf.<\/p>\n

Theo \u0111\u00f3 c\u00e1c doanh nghi\u1ec7p n\u00eau h\u1ecd ph\u1ea3i tr\u1ea3 thu\u1ebf VAT 5% \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p mua b\u00e1n \u1edf kh\u00e2u th\u01b0\u01a1ng m\u1ea1i. <\/p>\n

S\u1ed1 thu\u1ebf VAT thu r\u1ed3i l\u1ea1i ho\u00e0n thu\u1ebf cho nh\u1eefng m\u1eb7t h\u00e0ng m\u00e0 ph\u1ea7n l\u1edbn s\u1ea3n l\u01b0\u1ee3ng s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1ee3c d\u00e0nh \u0111\u1ec3 xu\u1ea5t kh\u1ea9u (nh\u01b0 c\u00e1 da tr\u01a1n, h\u1ed3 ti\u00eau, c\u00e0 ph\u00ea\u2026) d\u1eabn \u0111\u1ebfn l\u00e3ng ph\u00ed th\u1eddi gian v\u00e0 \u0111\u1ecdng v\u1ed1n c\u1ee7a doanh nghi\u1ec7p trong khi c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng gi\u1ea3i ng\u00e2n ph\u1ea7n thu\u1ebf n\u00e0y khi c\u1ea5p v\u1ed1n l\u01b0u \u0111\u1ed9ng, g\u00e2y \u00e1p l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 gi\u1ea3m hi\u1ec7u qu\u1ea3 kinh doanh.<\/p>\n

C\u0169ng theo c\u00e1c doanh nghi\u1ec7p, quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u00e3 d\u1eabn \u0111\u1ebfn c\u00f3 s\u1ef1 ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed gi\u1eefa n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc v\u00e0 n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n nh\u1eadp kh\u1ea9u do n\u00f4ng s\u1ea3n<\/a>, th\u1ee7y s\u1ea3n nh\u1eadp kh\u1ea9u kh\u00f4ng ch\u1ecbu thu\u1ebf VAT khi nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam. <\/p>\n

M\u1eb7t kh\u00e1c, do th\u1ee9c \u0103n ch\u0103n nu\u00f4i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf VAT \u0111\u1ea7u v\u00e0o, v\u00ec v\u1eady d\u1eabn \u0111\u1ebfn doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t th\u1ee9c \u0103n ch\u0103n nu\u00f4i b\u1ecb t\u0103ng chi ph\u00ed, t\u0103ng gi\u00e1 b\u00e1n, qua \u0111\u00f3 s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn ng\u01b0\u1eddi ch\u0103n nu\u00f4i. <\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, quy \u0111\u1ecbnh n\u00e0y ch\u01b0a \u0111\u1ea3m b\u1ea3o c\u00f4ng b\u1eb1ng v\u00e0 c\u00f3 th\u1ec3 l\u00e0m gi\u1ea3m kh\u1ea3 n\u0103ng c\u1ea1nh tranh v\u1edbi s\u1ea3n ph\u1ea9m th\u1ee9c \u0103n ch\u0103n nu\u00f4i nh\u1eadp kh\u1ea9u do th\u1ee9c \u0103n ch\u0103n nu\u00f4i nh\u1eadp kh\u1ea9u kh\u00f4ng ch\u1ecbu thu\u1ebf VAT.<\/p>\n

“Do hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh ng\u01b0\u1eddi mua ch\u1ec9 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf khi ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf n\u00ean \u0111\u00e3 d\u1eabn \u0111\u1ebfn th\u1ef1c t\u1ebf l\u00e0 c\u00e1c doanh nghi\u1ec7p khi xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o, nh\u01b0ng l\u1ea1i b\u1ecb ch\u1eadm do ph\u1ea3i ch\u1edd x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi b\u00e1n h\u00e0ng cho m\u00ecnh \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf, g\u00e2y kh\u00f3 kh\u0103n v\u00e0 r\u1ee7i ro cho doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, v\u00ec doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf kh\u00f4ng c\u00f3 c\u00f4ng c\u1ee5 ph\u00e1p l\u00fd hay k\u1ef9 thu\u1eadt \u0111\u1ec3 ki\u1ec3m tra t\u00ecnh tr\u1ea1ng tu\u00e2n th\u1ee7 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf”, t\u1edd tr\u00ecnh n\u00eau.<\/p>\n

Kh\u00f4ng t\u00ednh thu\u1ebf s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, ch\u0103n nu\u00f4i… ch\u01b0a ch\u1ebf bi\u1ebfn<\/h2>\n

D\u1ef1 lu\u1eadt tr\u00ecnh g\u1ed3m 2 \u0111i\u1ec1u, trong \u0111\u00f3 Ch\u00ednh ph\u1ee7 \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1 \u0111i\u1ec1u 5 lu\u1eadt hi\u1ec7n h\u00e0nh (v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf) th\u00eam s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 s\u1ea3n xu\u1ea5t, \u0111\u00e1nh b\u1eaft b\u00e1n ra v\u00e0 \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u.<\/p>\n

Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 mua s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf VAT theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh<\/a>.<\/p>\n

M\u1eb7t kh\u00e1c b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf theo h\u01b0\u1edbng thu\u1ebf VAT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9.<\/p>\n

Ch\u00ednh ph\u1ee7 cho r\u1eb1ng \u0111\u1ec1 xu\u1ea5t n\u00eau tr\u00ean kh\u00f4ng t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn s\u1ed1 thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n gi\u1ea3m th\u1ee7 t\u1ee5c t\u00ednh v\u00e0 k\u00ea khai, n\u1ed9p, kh\u1ea5u tr\u1eeb thu\u1ebf<\/a>. <\/p>\n

\u0110\u1ed3ng th\u1eddi v\u1eabn b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc c\u1ee7a thu\u1ebf VAT l\u00e0 thu\u1ebf VAT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf VAT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9, c\u00e1c s\u1ea3n ph\u1ea9m n\u00e0y khi b\u00e1n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf VAT 5%. <\/p>\n

B\u00ean c\u1ea1nh \u0111\u00f3, quy \u0111\u1ecbnh n\u00e0y c\u0169ng g\u00f3p ph\u1ea7n h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u n\u00f4ng, l\u00e2m, th\u1ee7y, h\u1ea3i s\u1ea3n khi doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n \u0111\u1ec3 n\u1ed9p thu\u1ebf sau \u0111\u00f3 l\u1ea1i l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, \u0111\u1ed3ng th\u1eddi g\u00f3p ph\u1ea7n \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c, tr\u00e1nh l\u00e3ng ph\u00ed th\u1eddi gian v\u00e0 chi ph\u00ed c\u01a1 h\u1ed9i c\u1ee7a doanh nghi\u1ec7p, gi\u1ea3m gian l\u1eadn trong mua b\u00e1n h\u00f3a \u0111\u01a1n c\u0169ng nh\u01b0 ho\u00e0n thu\u1ebf VAT.<\/p>\n

Ngo\u00e0i ra, Ch\u00ednh ph\u1ee7 c\u0169ng tr\u00ecnh l\u01b0\u1ee3c b\u1ecf n\u1ed9i dung s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m th\u1ee9c \u0103n ch\u0103n nu\u00f4i, d\u01b0\u1ee3c li\u1ec7u \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t VAT theo m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh cho s\u1ea3n ph\u1ea9m c\u00e2y tr\u1ed3ng, r\u1eebng tr\u1ed3ng, ch\u0103n nu\u00f4i, th\u1ee7y s\u1ea3n.<\/p>\n

\u0110\u1ec1 xu\u1ea5t n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o m\u1eb7t h\u00e0ng th\u1ee9c \u0103n ch\u0103n nu\u00f4i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1ee9c \u0103n ch\u0103n nu\u00f4i v\u00e0 th\u00e1o g\u1ee1 kh\u00f3 kh\u0103n cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p, nh\u1ea5t l\u00e0 trong b\u1ed1i c\u1ea3nh ng\u00e0nh n\u00f4ng nghi\u1ec7p b\u1ecb \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u t\u1eeb h\u1ec7 qu\u1ea3 c\u1ee7a thi\u00ean tai, m\u01b0a l\u0169 k\u00e9o d\u00e0i.<\/p>\n

<\/pattern> <\/defs> <\/svg> \u0110\u1ecdc ti\u1ebfp <\/a> <\/pattern> <\/defs> <\/svg> V\u1ec1 trang Ch\u1ee7 \u0111\u1ec1 <\/a> <\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh Nguy\u1ec5n V\u0103n Th\u1eafng – \u1ea2nh: GIA H\u00c2N S\u00e1ng 8-12, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh Nguy\u1ec5n […]<\/p>","protected":false},"author":5,"featured_media":56806,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[94],"tags":[],"class_list":["post-56805","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-trong-nuoc"],"acf":[],"_links":{"self":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts\/56805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/comments?post=56805"}],"version-history":[{"count":0,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/posts\/56805\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/media\/56806"}],"wp:attachment":[{"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/media?parent=56805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/categories?post=56805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hbbgroup.net\/zh\/wp-json\/wp\/v2\/tags?post=56805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}