{"id":17847,"date":"2023-07-10T11:34:57","date_gmt":"2023-07-10T04:34:57","guid":{"rendered":"\/vi\/?post_type=ht_kb&#038;p=17847"},"modified":"2025-11-05T14:30:31","modified_gmt":"2025-11-05T07:30:31","slug":"dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-204-2025-qh15-tren-misa-cukcuk","status":"publish","type":"ht_kb","link":"\/vi\/kb\/dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-204-2025-qh15-tren-misa-cukcuk","title":{"rendered":"\u0110\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 tr\u00ean MISA CukCuk"},"content":{"rendered":"<h3 style=\"text-align: justify;\"><strong>I. T\u1ed5ng quan<\/strong><\/h3>\n<p style=\"text-align: justify;\"><strong>T\u1eeb phi\u00ean b\u1ea3n R108.1,\u00a0<\/strong>ph\u1ea7n m\u1ec1m MISA CukCuk \u0111\u00e1p \u1ee9ng c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 trong n\u0103m 2025, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0110\u1ed1i v\u1edbi nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb:<\/strong> Gi\u1ea3m 2% thu\u1ebf su\u1ea5t thu\u1ebf GTGT (\u00e1p 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 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1, kho\u1ea3n 1 c\u1ee7a Ngh\u1ecb quy\u1ebft.<\/li>\n<li><strong>\u0110\u1ed1i v\u1edbi nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu (t\u1ef7 l\u1ec7 % tr\u00ean doanh thu):<\/strong> Gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT khi th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1, kho\u1ea3n 1 c\u1ee7a Ngh\u1ecb quy\u1ebft.<\/li>\n<li><strong>Th\u1eddi gian Ngh\u1ecb quy\u1ebft c\u00f3 hi\u1ec7u l\u1ef1c:<\/strong> T\u1eeb ng\u00e0y 01\/07\/2025<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong>II. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p style=\"text-align: justify;\"><strong><a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/ap-dung-giam-thue-nq204-2025-qh15-doi-voi-nha-hang-quan-tinh-thue-gtgt-theo-phuong-phap-khau-tru\" target=\"_blank\" rel=\"noopener\">1. \u0110\u1ed1i v\u1edbi nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. Chi ti\u1ebft b\u00e0i h\u01b0\u1edbng d\u1eabn xem t\u1ea1i \u0111\u00e2y.<\/a><\/strong><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/helpv2.cukcuk.vn\/vi\/kb\/ap-dung-giam-thue-nq204-2025-qh15-doi-voi-nha-hang-quan-tinh-thue-gtgt-theo-phuong-phap-truc-tiep-tren-doanh-thu\" target=\"_blank\" rel=\"noopener\"><strong>2. \u0110\u1ed1i v\u1edbi h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu. Chi ti\u1ebft b\u00e0i h\u01b0\u1edbng d\u1eabn xem t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/p>\n<p style=\"text-align: justify;\"><em><strong>Ch\u00fac Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n th\u00e0nh c\u00f4ng!<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan T\u1eeb phi\u00ean b\u1ea3n R108.1,\u00a0ph\u1ea7n m\u1ec1m MISA CukCuk \u0111\u00e1p \u1ee9ng c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 trong n\u0103m 2025, c\u1ee5 th\u1ec3 nh\u01b0 sau: \u0110\u1ed1i v\u1edbi nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: Gi\u1ea3m 2% thu\u1ebf&#8230;<\/p>\n","protected":false},"author":101,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"ht-kb-category":[1389],"ht-kb-tag":[],"class_list":["post-17847","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-quan-ly-thue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0110\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 tr\u00ean MISA CukCuk - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/vi\/kb\/dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-204-2025-qh15-tren-misa-cukcuk\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0110\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 tr\u00ean MISA CukCuk - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam\" \/>\n<meta property=\"og:description\" content=\"I. T\u1ed5ng quan T\u1eeb phi\u00ean b\u1ea3n R108.1,\u00a0ph\u1ea7n m\u1ec1m MISA CukCuk \u0111\u00e1p \u1ee9ng c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 trong n\u0103m 2025, c\u1ee5 th\u1ec3 nh\u01b0 sau: \u0110\u1ed1i v\u1edbi nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: Gi\u1ea3m 2% thu\u1ebf...\" \/>\n<meta property=\"og:url\" content=\"\/vi\/kb\/dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-204-2025-qh15-tren-misa-cukcuk\" \/>\n<meta property=\"og:site_name\" content=\"T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-05T07:30:31+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 ph\u00fat\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u0110\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 tr\u00ean MISA CukCuk - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"\/vi\/kb\/dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-204-2025-qh15-tren-misa-cukcuk","og_locale":"vi_VN","og_type":"article","og_title":"\u0110\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 tr\u00ean MISA CukCuk - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam","og_description":"I. T\u1ed5ng quan T\u1eeb phi\u00ean b\u1ea3n R108.1,\u00a0ph\u1ea7n m\u1ec1m MISA CukCuk \u0111\u00e1p \u1ee9ng c\u00e1c thay \u0111\u1ed5i v\u1ec1 thu\u1ebf GTGT v\u00e0 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 trong n\u0103m 2025, c\u1ee5 th\u1ec3 nh\u01b0 sau: \u0110\u1ed1i v\u1edbi nh\u00e0 h\u00e0ng\/qu\u00e1n t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb: Gi\u1ea3m 2% thu\u1ebf...","og_url":"\/vi\/kb\/dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-204-2025-qh15-tren-misa-cukcuk","og_site_name":"T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam","article_modified_time":"2025-11-05T07:30:31+00:00","twitter_card":"summary_large_image","twitter_misc":{"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"2 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"\/vi\/kb\/dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-204-2025-qh15-tren-misa-cukcuk","url":"\/vi\/kb\/dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-204-2025-qh15-tren-misa-cukcuk","name":"\u0110\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 tr\u00ean MISA CukCuk - T\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn CUKCUK Vi\u1ec7t Nam","isPartOf":{"@id":"\/vi\/#website"},"datePublished":"2023-07-10T04:34:57+00:00","dateModified":"2025-11-05T07:30:31+00:00","breadcrumb":{"@id":"\/vi\/kb\/dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-204-2025-qh15-tren-misa-cukcuk#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["\/vi\/kb\/dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-204-2025-qh15-tren-misa-cukcuk"]}]},{"@type":"BreadcrumbList","@id":"\/vi\/kb\/dap-ung-nghiep-vu-hoa-don-dien-tu-ap-dung-theo-nghi-quyet-204-2025-qh15-tren-misa-cukcuk#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"http:\/\/helpv2.cukcuk.vn\/vi"},{"@type":"ListItem","position":2,"name":"\u0110\u00e1p \u1ee9ng nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u00e1p d\u1ee5ng theo Ngh\u1ecb quy\u1ebft 204\/2025\/QH15 tr\u00ean MISA CukCuk"}]}]}},"_links":{"self":[{"href":"\/vi\/wp-json\/wp\/v2\/ht-kb\/17847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/vi\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/vi\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/vi\/wp-json\/wp\/v2\/users\/101"}],"replies":[{"embeddable":true,"href":"\/vi\/wp-json\/wp\/v2\/comments?post=17847"}],"version-history":[{"count":4,"href":"\/vi\/wp-json\/wp\/v2\/ht-kb\/17847\/revisions"}],"predecessor-version":[{"id":37161,"href":"\/vi\/wp-json\/wp\/v2\/ht-kb\/17847\/revisions\/37161"}],"wp:attachment":[{"href":"\/vi\/wp-json\/wp\/v2\/media?parent=17847"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/vi\/wp-json\/wp\/v2\/ht-kb-category?post=17847"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/vi\/wp-json\/wp\/v2\/ht-kb-tag?post=17847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}