{"id":3881,"date":"2022-07-25T15:12:59","date_gmt":"2022-07-25T08:12:59","guid":{"rendered":"https:\/\/nhonhoiip.com.vn\/?p=3881"},"modified":"2022-07-25T15:12:59","modified_gmt":"2022-07-25T08:12:59","slug":"cong-van-642-tchq-txnk-ve-viec-thuc-hien-ke-khai-thue-suat-thue-gtgt","status":"publish","type":"post","link":"https:\/\/nhonhoiip.com.vn\/zh\/cong-van-642-tchq-txnk-ve-viec-thuc-hien-ke-khai-thue-suat-thue-gtgt\/","title":{"rendered":"C\u00f4ng v\u0103n 642\/TCHQ-TXNK v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf su\u1ea5t thu\u1ebf GTGT"},"content":{"rendered":"<p>\u2013 S\u1ed1 hi\u1ec7u: 642\/TCHQ-TXNK<\/p>\n<p>\u2013 Ng\u00e0y ban h\u00e0nh: 25\/02\/2022<\/p>\n<p>\u2013 Ng\u00e0y hi\u1ec7u l\u1ef1c: 25\/02\/2022<\/p>\n<p>\u2013 T\u00f3m t\u1eaft n\u1ed9i dung:<\/p>\n<p>H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh h\u00e0ng NK kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m 2% thu\u1ebf GTGT<br \/>\nNg\u00e0y 25\/02\/2022, T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh C\u00f4ng v\u0103n 642\/TCHQ-TXNK th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf su\u1ea5t thu\u1ebf GTGT, x\u00e1c \u0111\u1ecbnh t\u00ean v\u00e0 \u00e1p d\u1ee5ng m\u00e3 HS c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP .<br \/>\nTheo \u0111\u00f3, h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT, \u0111\u01a1n c\u1eed nh\u01b0:<br \/>\n&#8211; H\u00e0ng h\u00f3a c\u00f3 t\u00ean s\u1ea3n ph\u1ea9m n\u00eau t\u1ea1i c\u1ed9t 8 \u201ct\u00ean s\u1ea3n ph\u1ea9m\u201d v\u00e0 \u0111\u01b0\u1ee3c m\u00f4 t\u1ea3 n\u1ed9i dung c\u1ee7a s\u1ea3n ph\u1ea9m t\u1ea1i c\u1ed9t 9 \u201cn\u1ed9i dung\u201d (tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 m\u00f4 t\u1ea3 n\u1ed9i dung t\u1ea1i c\u1ed9t 9 th\u00ec \u00e1p d\u1ee5ng t\u00ean s\u1ea3n ph\u1ea9m n\u00eau t\u1ea1i c\u1ed9t 8) c\u1ee7a Ph\u1ee5 l\u1ee5c I, ph\u1ea7n A Ph\u1ee5 l\u1ee5c III;<br \/>\n&#8211; Ho\u1eb7c h\u00e0ng h\u00f3a t\u1ea1i c\u1ed9t 3 \u201ch\u00e0ng h\u00f3a\u201d ph\u1ea7n B Ph\u1ee5 l\u1ee5c III;<br \/>\n&#8211; Ho\u1eb7c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t thu\u1ed9c Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP .<br \/>\nH\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u n\u00eau t\u1ea1i c\u00e1c Ph\u1ee5 l\u1ee5c I, II, III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 15\/2022\/N\u0110-CP thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT 5% theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf GTGT th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf GTGT.<br \/>\nXem chi ti\u1ebft t\u1ea1i C\u00f4ng v\u0103n 642\/TCHQ-TXNK ban h\u00e0nh ng\u00e0y 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