{"id":4726,"date":"2026-05-15T13:51:30","date_gmt":"2026-05-15T13:51:30","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4726"},"modified":"2026-05-15T13:51:30","modified_gmt":"2026-05-15T13:51:30","slug":"nghi-dinh-144-2026-nd-cp-sua-doi-nghi-dinh-181-2025-nd-cp-ve-thue-gia-tri-gia-tang","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/nghi-dinh-144-2026-nd-cp-sua-doi-nghi-dinh-181-2025-nd-cp-ve-thue-gia-tri-gia-tang\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/n\u0111-cp s\u1eeda \u0111\u1ed5i ngh\u1ecb \u0111\u1ecbnh 181\/2025\/n\u0111-cp v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gi\u00e1 t\u0103ng"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/n\u0111-cp s\u1eeda \u0111\u1ed5i ngh\u1ecb \u0111\u1ecbnh 181\/2025\/n\u0111-cp v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gi\u00e1 t\u0103ng<\/strong><\/h4>\n<p>Ng\u00e0y 5\/5\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP (\u201cNgh\u1ecb \u0111\u1ecbnh 144\u201d) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP ng\u00e0y 01\/7\/2025 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cGTGT\u201d) \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP ng\u00e0y 31\/12\/2025.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh 144 c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 20\/6\/2026 v\u00e0 c\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi nh\u01b0 sau:<\/p>\n<p><strong>1. B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT:<\/strong><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 s\u1ea3n ph\u1ea9m b\u1ea3o hi\u1ec3m li\u00ean quan \u0111\u1ebfn con ng\u01b0\u1eddi: b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, s\u1ee9c kh\u1ecfe, ng\u01b0\u1eddi h\u1ecdc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m kh\u00e1c li\u00ean quan \u0111\u1ebfn con ng\u01b0\u1eddi.<\/li>\n<li>B\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p: b\u1ea3o hi\u1ec3m v\u1eadt nu\u00f4i, c\u00e2y tr\u1ed3ng v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m n\u00f4ng nghi\u1ec7p kh\u00e1c.<\/li>\n<li>B\u1ea3o hi\u1ec3m th\u1ee7y s\u1ea3n: b\u1ea3o hi\u1ec3m t\u00e0u, thuy\u1ec1n, trang thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u00e1nh b\u1eaft th\u1ee7y s\u1ea3n.<\/li>\n<li>B\u1ea3o hi\u1ec3m d\u1ea7u kh\u00ed: c\u00f4ng tr\u00ecnh, thi\u1ebft b\u1ecb d\u1ea7u kh\u00ed, t\u00e0u ch\u1ee9a d\u1ea7u qu\u1ed1c t\u1ecbch n\u01b0\u1edbc ngo\u00e0i t\u1ea1i v\u00f9ng bi\u1ec3n Vi\u1ec7t Nam.<\/li>\n<li>T\u00e1i b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 kinh doanh b\u1ea3o hi\u1ec3m, doanh thu hoa h\u1ed3ng m\u00f4i gi\u1edbi d\u1ecbch v\u1ee5 b\u1ea3o hi\u1ec3m.<\/li>\n<li>B\u00e1n n\u1ee3 v\u00e0 ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi: b\u00e1n kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, b\u00e1n ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi.<\/li>\n<li>S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1n s\u1ea3n theo Ph\u1ee5 l\u1ee5c I, II c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><strong>2. S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/strong><\/p>\n<p>&#8211; Nguy\u00ean t\u1eafc ph\u00e2n b\u1ed5 \u0111\u1ea7u v\u00e0o:<\/p>\n<ul>\n<li>Kh\u1ea5u tr\u1eeb cho s\u1ea3n xu\u1ea5t kinh doanh ch\u1ecbu thu\u1ebf GTGT<\/li>\n<li>Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u00ednh theo t\u1ef7 l\u1ec7 % gi\u1eefa doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT so v\u1edbi t\u1ed5ng doanh thu h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra trong k\u1ef3 t\u00ednh thu\u1ebf<\/li>\n<\/ul>\n<p>&#8211; C\u1ea5u th\u00e0nh t\u1ed5ng doanh thu \u0111\u1ec3 ph\u00e2n b\u1ed5:<\/p>\n<ul>\n<li>Doanh thu ch\u1ecbu thu\u1ebf GTGT v\u00e0 doanh thu kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/li>\n<li>Gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ho\u1ea1t \u0111\u1ed9ng mua, b\u00e1n, ch\u1ebf t\u00e1c v\u00e0ng, b\u1ea1c, \u0111\u00e1 qu\u00fd (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb gia t\u0103ng \u00e2m)<\/li>\n<li>Doanh thu c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ph\u1ea3i k\u00ea khai t\u00ednh n\u1ed9p thu\u1ebf GTGT (\u0110i\u1ec1u 5 Lu\u1eadt thu\u1ebf GTGT)<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c l\u0129nh v\u1ef1c \u0111\u1eb7c th\u00f9 th\u00ec doanh thu x\u00e1c \u0111\u1ecbnh theo ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh (t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m)<\/li>\n<\/ul>\n<p><strong>3. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t:<\/strong><\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-4727\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2026\/05\/1v.png\" alt=\"\" width=\"646\" height=\"287\" srcset=\"https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/05\/1v.png 646w, https:\/\/test.parkerrussell.vn\/wp-content\/uploads\/2026\/05\/1v-300x133.png 300w\" sizes=\"(max-width: 646px) 100vw, 646px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/n\u0111-cp s\u1eeda \u0111\u1ed5i ngh\u1ecb \u0111\u1ecbnh 181\/2025\/n\u0111-cp v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gi\u00e1 t\u0103ng Ng\u00e0y 5\/5\/2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 144\/2026\/N\u0110-CP (\u201cNgh\u1ecb \u0111\u1ecbnh 144\u201d) s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP ng\u00e0y 01\/7\/2025 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4616,"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-4726","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4726","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/comments?post=4726"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4726\/revisions"}],"predecessor-version":[{"id":4730,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4726\/revisions\/4730"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4616"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=4726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=4726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=4726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}