{"id":11793,"date":"2025-07-02T02:00:17","date_gmt":"2025-07-02T02:00:17","guid":{"rendered":"https:\/\/mva.vn\/?p=11793"},"modified":"2025-07-02T02:00:56","modified_gmt":"2025-07-02T02:00:56","slug":"nghi-dinh-174-2025-nd-cp-giam-thue-gtgt-tu-01-7-2025-den-het-31-12-2026","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/nghi-dinh-174-2025-nd-cp-giam-thue-gtgt-tu-01-7-2025-den-het-31-12-2026\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP Gi\u1ea3m thu\u1ebf GTGT t\u1eeb 01\/7\/2025 \u0111\u1ebfn h\u1ebft 31\/12\/2026"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-en\">Sorry, this entry is only available in <a href=\"https:\/\/mva.vn\/vi\/wp-json\/wp\/v2\/posts\/11793\" class=\"qtranxs-available-language-link qtranxs-available-language-link-vi\" title=\"Ti\u1ebfng Vi\u1ec7t\">Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p><p class=\"ai-optimize-7 ai-optimize-introduction\"><span style=\"font-weight: 400;\">Ng\u00e0y 20\/6\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh <\/span><b>Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c <\/span><b>gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT)<\/b><span style=\"font-weight: 400;\"> cho m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng <\/span><b>ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a quan tr\u1ecdng<\/b><span style=\"font-weight: 400;\"> nh\u1eb1m h\u1ed7 tr\u1ee3 <\/span><b>ph\u1ee5c h\u1ed3i v\u00e0 th\u00fac \u0111\u1ea9y t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf<\/b><span style=\"font-weight: 400;\"> sau giai \u0111o\u1ea1n kh\u00f3 kh\u0103n. <\/span><span style=\"font-weight: 400;\">Theo \u0111\u00f3, <\/span><b>t\u1eeb ng\u00e0y 01\/7\/2025 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2026<\/b><span style=\"font-weight: 400;\">, nhi\u1ec1u nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang ch\u1ecbu thu\u1ebf su\u1ea5t 10% s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng <\/span><b>m\u1ee9c thu\u1ebf GTGT 8%<\/b><span style=\"font-weight: 400;\">, gi\u00fap doanh nghi\u1ec7p gi\u1ea3m chi ph\u00ed \u0111\u1ea7u v\u00e0o, \u0111\u1ed3ng th\u1eddi t\u1ea1o \u0111i\u1ec1u ki\u1ec7n k\u00edch c\u1ea7u ti\u00eau d\u00f9ng trong n\u01b0\u1edbc.<\/span><\/p>\n<h2 class=\"ai-optimize-9\"><b>I. Th\u00f4ng tin t\u1ed5ng quan v\u1ec1 Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/b><\/h2>\n<ul>\n<li class=\"ai-optimize-10\" style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ean v\u0103n b\u1ea3n:<\/b><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-11\" style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u00e0y ban h\u00e0nh:<\/b><span style=\"font-weight: 400;\"> 20\/6\/2025<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-12\" style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c:<\/b><span style=\"font-weight: 400;\"> 01\/7\/2025<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-13\" style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi gian \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> T\u1eeb <\/span><b>01\/7\/2025<\/b><span style=\"font-weight: 400;\"> \u0111\u1ebfn h\u1ebft <\/span><b>31\/12\/2026<\/b><b><br \/>\n<\/b><\/li>\n<li class=\"ai-optimize-14\" style=\"font-weight: 400;\" aria-level=\"1\"><b>N\u1ed9i dung ch\u00ednh:<\/b><span style=\"font-weight: 400;\"> Quy \u0111\u1ecbnh v\u1ec1 <\/span><b>gi\u1ea3m 2% thu\u1ebf su\u1ea5t GTGT<\/b><span style=\"font-weight: 400;\">, t\u1eeb 10% xu\u1ed1ng c\u00f2n <\/span><b>8%<\/b><span style=\"font-weight: 400;\"> cho m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea c\u1ee5 th\u1ec3.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-53\"><em>XEM CHI TI\u1ebeT &gt;&gt; <strong><a href=\"https:\/\/mva.vn\/wp-content\/uploads\/2025\/07\/174_2025_ND-CP.pdf\">Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/a><\/strong><\/em><\/p>\n<h2 class=\"ai-optimize-15\"><b>II. Nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf GTGT 8%<\/b><\/h2>\n<p class=\"ai-optimize-16\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP, c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c <\/span><b>GTGT 8%<\/b><span style=\"font-weight: 400;\"> bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-17\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00f3m s\u1ea3n ph\u1ea9m c\u00f4ng nghi\u1ec7p ti\u00eau d\u00f9ng, \u0111i\u1ec7n t\u1eed, m\u00e1y m\u00f3c;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-18\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 nh\u00f3m d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i, l\u01b0u tr\u00fa, \u0103n u\u1ed1ng, du l\u1ecbch;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-19\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m th\u1ee7 c\u00f4ng m\u1ef9 ngh\u1ec7, s\u1ea3n ph\u1ea9m truy\u1ec1n th\u1ed1ng;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-20\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 d\u1ecbch v\u1ee5 th\u00f4ng tin truy\u1ec1n th\u00f4ng, gi\u00e1o d\u1ee5c, y t\u1ebf, v\u0103n h\u00f3a gi\u1ea3i tr\u00ed;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-21\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c h\u00e0ng h\u00f3a th\u00f4ng d\u1ee5ng ph\u1ee5c v\u1ee5 ti\u00eau d\u00f9ng h\u00e0ng ng\u00e0y (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m).<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-22\"><b>L\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Danh m\u1ee5c chi ti\u1ebft c\u00e1c m\u1eb7t h\u00e0ng, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf s\u1ebd <\/span><b>\u0111\u01b0\u1ee3c li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 trong Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\">, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c ch\u00ednh s\u00e1ch t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 44\/2023\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<h2 class=\"ai-optimize-23\"><b>III. Nh\u1eefng \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 c\u1eadp nh\u1eadt \u0111\u00fang ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT<\/b><\/h2>\n<h3 class=\"ai-optimize-24\"><b>3.1. C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi bi\u1ec3u thu\u1ebf m\u1edbi tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/b><\/h3>\n<ul>\n<li class=\"ai-optimize-25\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2025, k\u1ebf to\u00e1n c\u1ea7n <\/span><b>thi\u1ebft l\u1eadp l\u1ea1i m\u1ee9c thu\u1ebf GTGT 8%<\/b><span style=\"font-weight: 400;\"> cho c\u00e1c m\u1eb7t h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-26\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ea7n ki\u1ec3m tra k\u1ef9 t\u1eebng m\u00e3 h\u00e0ng h\u00f3a \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng sai m\u1ee9c thu\u1ebf su\u1ea5t.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h3 class=\"ai-optimize-27\"><b>3.2. L\u1eadp h\u00f3a \u0111\u01a1n GTGT \u0111\u00fang th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t<\/b><\/h3>\n<ul>\n<li class=\"ai-optimize-28\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh t\u1eeb <\/span><b>01\/7\/2025 tr\u1edf \u0111i<\/b><span style=\"font-weight: 400;\">, k\u1ebf to\u00e1n <\/span><b>ph\u1ea3i \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf 8% cho \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/b><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-29\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p l\u1eadp sai m\u1ee9c thu\u1ebf, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u1ee7y h\u00f3a \u0111\u01a1n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 32\/2025\/TT-BTC.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h3 class=\"ai-optimize-30\"><b>3.3. K\u00ea khai thu\u1ebf \u0111\u1ea7u ra theo \u0111\u00fang t\u1ef7 l\u1ec7<\/b><\/h3>\n<ul>\n<li class=\"ai-optimize-31\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trong t\u1edd khai thu\u1ebf GTGT (m\u1eabu 01\/GTGT), c\u1ea7n ph\u00e2n lo\u1ea1i ri\u00eang nh\u00f3m h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf 8% v\u00e0 10%.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-32\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00e1nh k\u00ea khai sai d\u1eabn \u0111\u1ebfn <\/span><b>truy thu thu\u1ebf ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf.<\/b><b><br \/>\n<\/b><\/li>\n<\/ul>\n<h3 class=\"ai-optimize-33\"><b>3.4. Theo d\u00f5i th\u1eddi h\u1ea1n \u00e1p d\u1ee5ng<\/b><\/h3>\n<ul>\n<li class=\"ai-optimize-34\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng <\/span><b>trong th\u1eddi gian 18 th\u00e1ng<\/b><span style=\"font-weight: 400;\"> (t\u1eeb 01\/7\/2025 \u0111\u1ebfn h\u1ebft 31\/12\/2026).<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-35\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sau th\u1eddi gian n\u00e0y, thu\u1ebf su\u1ea5t s\u1ebd quay tr\u1edf l\u1ea1i m\u1ee9c 10% n\u1ebfu kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n m\u1edbi thay th\u1ebf.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2 class=\"ai-optimize-36\" style=\"text-align: left;\"><b>IV. L\u1ee3i \u00edch c\u1ee7a ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/b><\/h2>\n<ul>\n<li class=\"ai-optimize-37\" style=\"font-weight: 400;\" aria-level=\"1\"><b>Gi\u1ea3m chi ph\u00ed cho doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">: Gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c chi ph\u00ed thu\u1ebf GTGT, \u0111\u1eb7c bi\u1ec7t trong ng\u00e0nh b\u00e1n l\u1ebb, s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-38\" style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u0103ng s\u1ee9c mua c\u1ee7a ng\u01b0\u1eddi ti\u00eau d\u00f9ng<\/b><span style=\"font-weight: 400;\">: H\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 r\u1ebb h\u01a1n s\u1ebd k\u00edch c\u1ea7u n\u1ed9i \u0111\u1ecba.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-39\" style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u0103ng d\u00f2ng ti\u1ec1n l\u01b0u th\u00f4ng trong n\u1ec1n kinh t\u1ebf<\/b><span style=\"font-weight: 400;\">: K\u00edch th\u00edch t\u0103ng tr\u01b0\u1edfng ng\u1eafn h\u1ea1n v\u00e0 h\u1ed7 tr\u1ee3 ph\u1ee5c h\u1ed3i kinh t\u1ebf h\u1eadu kh\u1ee7ng ho\u1ea3ng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-40\" style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u01a1n gi\u1ea3n h\u00f3a c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n, k\u00ea khai<\/b><span style=\"font-weight: 400;\"> v\u1edbi nh\u1eefng doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ea1t chu\u1ea9n.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2 class=\"ai-optimize-41\"><b>V. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng gi\u1ea3m thu\u1ebf GTGT theo Ngh\u1ecb \u0111\u1ecbnh 174<\/b><\/h2>\n<p class=\"ai-optimize-42\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng thu\u1ebf GTGT 10% \u0111\u1ec1u \u0111\u01b0\u1ee3c gi\u1ea3m c\u00f2n 8%. C\u00e1c tr\u01b0\u1eddng h\u1ee3p <\/span><b>kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng bao g\u1ed3m<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li class=\"ai-optimize-43\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-44\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-45\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1\u2026);<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-46\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, c\u00f4ng ngh\u1ec7 th\u00f4ng tin;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<li class=\"ai-optimize-47\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng x\u1ed5 s\u1ed1, c\u00e1 c\u01b0\u1ee3c, tr\u00f2 ch\u01a1i c\u00f3 th\u01b0\u1edfng.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p class=\"ai-optimize-48\"><span style=\"font-weight: 400;\">=&gt; Doanh nghi\u1ec7p c\u1ea7n <\/span><b>\u0111\u1ed1i chi\u1ebfu k\u1ef9 ph\u1ee5 l\u1ee5c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 ph\u00e2n lo\u1ea1i \u0111\u00fang nh\u00f3m h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c gi\u1ea3m.<\/span><\/p>\n<h2 class=\"ai-optimize-49\"><b>VI. K\u1ebft lu\u1eadn: K\u1ebf to\u00e1n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u00edch \u1ee9ng<\/b><\/h2>\n<p class=\"ai-optimize-50\"><b>Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/b><span style=\"font-weight: 400;\"> ti\u1ebfp t\u1ee5c kh\u1eb3ng \u0111\u1ecbnh vai tr\u00f2 c\u1ee7a <\/span><b>ch\u00ednh s\u00e1ch t\u00e0i kh\u00f3a linh ho\u1ea1t<\/b><span style=\"font-weight: 400;\"> trong vi\u1ec7c \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4 v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p.<\/span><\/p>\n<p class=\"ai-optimize-51\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn <\/span><b>k\u1ebf to\u00e1n \u2013 thu\u1ebf<\/b><span style=\"font-weight: 400;\">, vi\u1ec7c n\u1eafm b\u1eaft nhanh ch\u00f3ng c\u00e1c thay \u0111\u1ed5i, <\/span><b>\u00e1p d\u1ee5ng \u0111\u00fang m\u1ee9c thu\u1ebf GTGT<\/b><span style=\"font-weight: 400;\">, l\u1eadp h\u00f3a \u0111\u01a1n ch\u00ednh x\u00e1c v\u00e0 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap doanh nghi\u1ec7p tr\u00e1nh sai ph\u1ea1m v\u00e0 t\u1eadn d\u1ee5ng t\u1ed1i \u0111a ch\u00ednh s\u00e1ch \u01b0u \u0111\u00e3i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Ng\u00e0y 20\/6\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng..<\/p>\n","protected":false},"author":1,"featured_media":11794,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[754],"tags":[],"class_list":["post-11793","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-van-ban-phap-luat-moi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title><\/title>\n<meta name=\"description\" content=\"Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP Gi\u1ea3m thu\u1ebf GTGT t\u1eeb 01\/7\/2025 \u0111\u1ebfn h\u1ebft 31\/12\/2026. 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Nh\u1eefng th\u00f4ng tin doanh nghi\u1ec7p c\u1ea7n bi\u1ebft. 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