{"id":4413,"date":"2026-01-13T16:08:27","date_gmt":"2026-01-13T16:08:27","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4413"},"modified":"2026-01-13T16:09:36","modified_gmt":"2026-01-13T16:09:36","slug":"luat-so-149-2025-qh15-sua-doi-bo-sung-mot-so-dieu-cua-luat-thue-gia-tri-gia-tang-2025-va-nghi-dinh-359-2025-nd-cp-sua-doi-bo-sung-mot-so-dieu-cua-nghi-dinh-181-2025-nd-cp","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/uncategorized-vi\/luat-so-149-2025-qh15-sua-doi-bo-sung-mot-so-dieu-cua-luat-thue-gia-tri-gia-tang-2025-va-nghi-dinh-359-2025-nd-cp-sua-doi-bo-sung-mot-so-dieu-cua-nghi-dinh-181-2025-nd-cp\/","title":{"rendered":"Lu\u1eadt s\u1ed1 149\/2025\/QH15 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 2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP"},"content":{"rendered":"

LU\u1eacT S\u1ed0 149\/2025\/QH15 (\u201cLU\u1eacT S\u1ed0 149\u201d) S\u1eecA \u0110\u1ed4I B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG 2025 V\u00c0 <\/strong>NGH\u1eca \u0110\u1ecaNH 359\/2025\/N\u0110-CP (\u201cN\u0110 359\u201d) S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0 181\/2025\/N\u0110-CP (\u201cN\u0110 181\u201d)<\/strong><\/h4>\n

Ng\u00e0y 11\/12\/2025, Qu\u1ed1c h\u1ed9i ch\u00ednh th\u1ee9c th\u00f4ng qua Lu\u1eadt thu\u1ebf GTGT s\u1ed1 149\/2025\/QH15, s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf GTGT 2025.<\/p>\n

Ng\u00e0y 31\/12\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/p>\n

Lu\u1eadt s\u1ed1 149 v\u00e0 N\u0110 359 ch\u00ednh th\u1ee9c ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026, \u0111\u00e3 th\u00e1o g\u1ee1 nhi\u1ec1u r\u00e0o c\u1ea3n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 ho\u00e0n thu\u1ebf GTGT.<\/p>\n

M\u1ed9t s\u1ed1 \u0111i\u1ec3m n\u1ed5i b\u1eadt c\u1ee7a Lu\u1eadt s\u1ed1 149 v\u00e0 N\u0110 359 nh\u01b0 sau:<\/p>\n

1. \u0110i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh \u00e1p d\u1ee5ng thu\u1ebf GTGT \u0111\u1ed1i s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p<\/strong><\/p>\n

Lu\u1eadt s\u1ed1 149 v\u00e0 N\u0110 359 \u0111\u00e3 kh\u00f4i ph\u1ee5c l\u1ea1i c\u00e1ch ti\u1ebfp c\u1eadn ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p th\u00f4 (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 s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng) theo nguy\u00ean t\u1eafc \u0111\u00e3 \u00e1p d\u1ee5ng \u1ed5n \u0111\u1ecbnh tr\u01b0\u1edbc khi Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 N\u0110 181 c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n

Theo \u0111\u00f3, quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p th\u00f4 theo t\u1eebng giai \u0111o\u1ea1n nh\u01b0 sau:<\/p>\n

\"\"<\/p>\n

Lu\u1eadt 149\/2025\/QH15 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i ch\u00ednh s\u00e1ch theo h\u01b0\u1edbng quay v\u1ec1 c\u01a1 ch\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m ch\u1ee9ng trong th\u1eddi gian d\u00e0i nh\u1eb1m g\u00f3p ph\u1ea7n l\u00e0m gi\u1ea3m chi ph\u00ed \u1edf kh\u00e2u th\u01b0\u01a1ng m\u1ea1i v\u00e0 ph\u00f9 h\u1ee3p h\u01a1n trong chu\u1ed7i cung \u1ee9ng n\u00f4ng nghi\u1ec7p, n\u01a1i ph\u1ea7n l\u1edbn giao d\u1ecbch ph\u00e1t sinh gi\u1eefa c\u00e1c ch\u1ee7 th\u1ec3 kh\u00f4ng t\u1ed5 ch\u1ee9c \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo chu\u1ea9n doanh nghi\u1ec7p.<\/p>\n

2. N\u00e2ng ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf GTGT cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh<\/strong><\/p>\n

Ng\u01b0\u1ee1ng doanh thu \u0111\u1ec3 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT \u0111\u01b0\u1ee3c t\u0103ng t\u1eeb 200 tri\u1ec7u l\u00ean 500 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m, \u0111\u1ed3ng nh\u1ea5t v\u1edbi m\u1ee9c doanh thu mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 10\/12\/2025.<\/p>\n

3. \u0110i\u1ec1u ch\u1ec9nh k\u00ea khai, ho\u00e0n thu\u1ebf<\/strong><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ch\u1ec9 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf n\u1ebfu ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT v\u00e0 th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc \u0111\u00f3 \u0111\u01b0\u1ee3c lo\u1ea1i b\u1ecf, c\u00e1c h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc 01\/01\/2026 nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf s\u1ebd kh\u00f4ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi b\u00e1n \u0111\u00e3 k\u00ea khai, n\u1ed9p thu\u1ebf GTGT theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o. Theo \u0111\u00f3, quy \u0111\u1ecbnh x\u1eed l\u00fd ho\u00e0n thu\u1ebf linh ho\u1ea1t h\u01a1n v\u00e0 gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng cho doanh nghi\u1ec7p.<\/p>\n

4. Ph\u00e2n \u0111\u1ecbnh & \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf su\u1ea5t v\u1edbi ph\u1ebf li\u1ec7u\/ph\u1ebf ph\u1ea9m<\/strong><\/p>\n

Ph\u1ebf ph\u1ea9m, ph\u1ee5 ph\u1ea9m, ph\u1ebf li\u1ec7u thu h\u1ed3i trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ebd \u0111\u01b0\u1ee3c \u00e1p thu\u1ebf su\u1ea5t theo m\u1eb7t h\u00e0ng t\u1ea1o ra c\u00e1c ph\u1ebf ph\u1ea9m, ph\u1ee5 ph\u1ea9m v\u00e0 ph\u1ebf li\u1ec7u \u0111\u00f3 khi b\u00e1n ra, thay v\u00ec \u00e1p d\u1ee5ng thu\u1ebf theo s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb c\u00e1c ph\u1ebf ph\u1ea9m, ph\u1ee5 ph\u1ea9m, ph\u1ebf li\u1ec7u \u0111\u00f3 theo Lu\u1eadt thu\u1ebf GTGT 2024.<\/p>\n

5. B\u00e3i b\u1ecf quy \u0111\u1ecbnh li\u00ean quan t\u1edbi thu\u1ebf kho\u00e1n cho h\u1ed9, c\u00e1 nh\u00e2n<\/strong><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf kho\u00e1n (kho\u1ea3n 3 \u0110i\u1ec1u 12 Lu\u1eadt GTGT 2024) \u0111\u1ed1i v\u1edbi h\u1ed9, c\u00e1 nh\u00e2n kinh doanh b\u1ecb b\u00e3i b\u1ecf, \u0111i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00e1c h\u1ed9 c\u00e1 nh\u00e2n s\u1ebd kh\u00f4ng c\u00f2n ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n

\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

LU\u1eacT S\u1ed0 149\/2025\/QH15 (\u201cLU\u1eacT S\u1ed0 149\u201d) S\u1eecA \u0110\u1ed4I B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG 2025 V\u00c0 NGH\u1eca \u0110\u1ecaNH 359\/2025\/N\u0110-CP (\u201cN\u0110 359\u201d) S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A NGH\u1eca \u0110\u1ecaNH S\u1ed0 181\/2025\/N\u0110-CP (\u201cN\u0110 181\u201d) Ng\u00e0y 11\/12\/2025, Qu\u1ed1c h\u1ed9i ch\u00ednh th\u1ee9c th\u00f4ng qua Lu\u1eadt thu\u1ebf GTGT s\u1ed1 149\/2025\/QH15, s\u1eeda…<\/p>\n","protected":false},"author":4,"featured_media":4010,"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":[53,22],"tags":[],"class_list":["post-4413","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-uncategorized-vi"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4413","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=4413"}],"version-history":[{"count":2,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4413\/revisions"}],"predecessor-version":[{"id":4423,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4413\/revisions\/4423"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/4010"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=4413"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=4413"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=4413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}