{"id":5507,"date":"2026-06-17T02:20:32","date_gmt":"2026-06-17T02:20:32","guid":{"rendered":"https:\/\/prv.com.vn\/?p=5507"},"modified":"2026-06-17T02:20:32","modified_gmt":"2026-06-17T02:20:32","slug":"cong-van-so-2965-ct-cs-huong-dan-chinh-sach-thue-gia-tri-gia-tang-doi-voi-san-pham-phan-mem-va-dich-vu-phan-mem","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc\/cong-van-so-2965-ct-cs-huong-dan-chinh-sach-thue-gia-tri-gia-tang-doi-voi-san-pham-phan-mem-va-dich-vu-phan-mem\/","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 2965\/ct-cs h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>C\u00d4NG V\u0102N S\u1ed0 2965\/CT-CS H\u01af\u1edaNG D\u1eaaN CH\u00cdNH S\u00c1CH THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG \u0110\u1ed0I V\u1edaI S\u1ea2N PH\u1ea8M PH\u1ea6N M\u1ec0M V\u00c0 D\u1ecaCH V\u1ee4 PH\u1ea6N M\u1ec0M<\/strong><\/h4>\n<p>Ng\u00e0y 12 th\u00e1ng 5 n\u0103m 2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 2965\/CT-CS h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cGTGT\u201d) \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m.<\/p>\n<p>Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh chuy\u00ean ng\u00e0nh v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/p>\n<p>C\u00f4ng v\u0103n n\u00eau r\u00f5:<\/p>\n<ul>\n<li>S\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m v\u00e0 d\u1ecbch v\u1ee5 ph\u1ea7n m\u1ec1m kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng ngh\u1ec7 th\u00f4ng tin, c\u00f4ng nghi\u1ec7p c\u00f4ng ngh\u1ec7 s\u1ed1 v\u00e0 c\u00e1c lu\u1eadt li\u00ean quan.<\/li>\n<li>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh (B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7) \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn v\u00e0 x\u00e1c nh\u1eadn v\u1ec1 b\u1ea3n ch\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 cung c\u1ea5p trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u01b0\u1edbng m\u1eafc.<\/li>\n<\/ul>\n<p>C\u00f4ng v\u0103n cho th\u1ea5y c\u01a1 quan thu\u1ebf ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng c\u00e1ch ti\u1ebfp c\u1eadn th\u1eadn tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin. Theo \u0111\u00f3, doanh nghi\u1ec7p kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh m\u1ecdi ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn c\u00f4ng ngh\u1ec7 ho\u1eb7c ph\u1ea7n m\u1ec1m \u0111\u1ec1u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. Do \u0111\u00f3, vi\u1ec7c t\u1ef1 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t v\u1ec1 thu\u1ebf.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00d4NG V\u0102N S\u1ed0 2965\/CT-CS H\u01af\u1edaNG D\u1eaaN CH\u00cdNH S\u00c1CH THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG \u0110\u1ed0I V\u1edaI S\u1ea2N PH\u1ea8M PH\u1ea6N M\u1ec0M V\u00c0 D\u1ecaCH V\u1ee4 PH\u1ea6N M\u1ec0M Ng\u00e0y 12 th\u00e1ng 5 n\u0103m 2026, C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 2965\/CT-CS h\u01b0\u1edbng d\u1eabn vi\u1ec7c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u201cGTGT\u201d) \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m&#8230;<\/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],"tags":[],"class_list":["post-5507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5507","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=5507"}],"version-history":[{"count":1,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5507\/revisions"}],"predecessor-version":[{"id":5508,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5507\/revisions\/5508"}],"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=5507"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=5507"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=5507"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}