{"id":7521,"date":"2024-03-10T18:08:43","date_gmt":"2024-03-10T11:08:43","guid":{"rendered":"https:\/\/anlegal.vn\/?p=7521"},"modified":"2024-05-17T18:19:20","modified_gmt":"2024-05-17T11:19:20","slug":"ban-tin-phap-luat-thang-1-2-nam-2024","status":"publish","type":"post","link":"https:\/\/anlegal.vn\/vi\/uncategorized-vi\/ban-tin-phap-luat-thang-1-2-nam-2024\/","title":{"rendered":"B\u1ea2N TIN PH\u00c1P LU\u1eacT (TH\u00c1NG 1 & 2 N\u0102M 2024)"},"content":{"rendered":"

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\n\t
\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>[vc_empty_space][vc_column_text]AN Legal theo \u0111\u00e2y \u0111i\u1ec3m qua m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 ph\u00e1p lu\u1eadt kinh doanh n\u1ed5i b\u1eadt b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c trong th\u00e1ng 1 v\u00e0 th\u00e1ng 2 2024 \u0111\u1ec3 Qu\u00fd kh\u00e1ch h\u00e0ng v\u00e0 Qu\u00fd \u0111\u1ed9c gi\u1ea3 ti\u1ec7n n\u1eafm b\u1eaft nh\u01b0 sau:<\/strong><\/p>\n

I.VI\u1ec6T NAM \u00c1P D\u1ee4NG THU\u1ebe T\u1ed0I THI\u1ec2U TO\u00c0N C\u1ea6U <\/strong> (C\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2024)<\/span>
\nThu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u (hay c\u00f2n g\u1ecdi l\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u) \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 kho\u1ea3n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung \u00e1p d\u1ee5ng v\u1edbi doanh nghi\u1ec7p \u0111a qu\u1ed1c gia c\u00f3 doanh thu cao \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c n\u01b0\u1edbc c\u00f3 m\u1ee9c thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p th\u1ea5p.
\nTheo \u0111\u00f3, Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 ng\u00e0y 29\/11\/2023 quy \u0111\u1ecbnh Vi\u1ec7t Nam s\u1ebd \u00e1p d\u1ee5ng Thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u t\u1eeb n\u0103m t\u00e0i ch\u00ednh 2024. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ch\u1ecbu \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ed1i thi\u1ec3u to\u00e0n c\u1ea7u l\u00e0:<\/p>\n

(a) b\u1ea5t k\u1ef3 c\u00f4ng ty, t\u1ed5 ch\u1ee9c n\u00e0o thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia; v\u00e0.<\/p>\n

(b) b\u1ea5t k\u1ef3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa n\u00e0o c\u1ee7a m\u1ed9t c\u00f4ng ty, t\u1ed5 ch\u1ee9c thu\u1ed9c t\u1eadp \u0111o\u00e0n \u0111a qu\u1ed1c gia .<\/p>\n

c\u00f3 doanh thu trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9 t\u1ed1i cao \u00edt nh\u1ea5t 02 n\u0103m trong 04 n\u0103m li\u1ec1n k\u1ec1 tr\u01b0\u1edbc n\u0103m t\u00e0i ch\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 750 tri\u1ec7u euro (EUR) tr\u1edf l\u00ean (tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0 t\u1ed5 ch\u1ee9c phi l\u1ee3i nhu\u1eadn, Qu\u1ef9 h\u01b0u tr\u00ed, v.v\u2026).
\nVi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb quy\u1ebft 107\/2023\/QH15 v\u00e0 c\u00e1c v\u0103n b\u1ea3n c\u00f3 li\u00ean quan.
\nII. CH\u1ec8 TUY\u1ec2N LAO \u0110\u1ed8NG N\u01af\u1edaC NGO\u00c0I KHI KH\u00d4NG TUY\u1ec2N \u0110\u01af\u1ee2C LAO \u0110\u1ed8NG VI\u1ec6T NAM <\/strong> (C\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2024)<\/span>
\nCh\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2023\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 152\/2020\/N\u0110-CP ng\u00e0y 30\/12\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam v\u00e0 tuy\u1ec3n d\u1ee5ng, qu\u1ea3n l\u00fd ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam l\u00e0m vi\u1ec7c cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam. Theo \u0111\u00f3, vi\u1ec7c tuy\u1ec3n d\u1ee5ng lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh nghi\u00eam ng\u1eb7t h\u01a1n.
\n\u0110\u00e1ng ch\u00fa \u00fd, lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u01b0\u1ee3c tuy\u1ec3n d\u1ee5ng \u201csau khi kh\u00f4ng tuy\u1ec3n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam v\u00e0o c\u00e1c v\u1ecb v\u00ed tuy\u1ec3n d\u1ee5ng ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i\u201d . Vi\u1ec7c th\u00f4ng b\u00e1o tuy\u1ec3n d\u1ee5ng ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam v\u00e0o c\u00e1c v\u1ecb tr\u00ed d\u1ef1 ki\u1ebfn tuy\u1ec3n d\u1ee5ng ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i (C\u1ee5c Vi\u1ec7c l\u00e0m) ho\u1eb7c C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a Trung t\u00e2m d\u1ecbch v\u1ee5 vi\u1ec7c l\u00e0m.
\nIII. GI\u1ea2M THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG 2%<\/strong> (C\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 01\/01\/2024)<\/span>
\nNg\u00e0y 28\/12\/2023, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 94\/2023\/N\u0110-CP quy \u0111\u1ecbnh ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Ngh\u1ecb quy\u1ebft s\u1ed1 110\/2023\/QH15 ng\u00e0y 29\/11\/2023 c\u1ee7a Qu\u1ed1c h\u1ed9i.
\nTheo \u0111\u00f3, c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111ang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10% (tr\u1eeb nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb nh\u01b0 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, h\u00e0ng ho\u00e1 ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t\u2026) \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf GTGT nh\u01b0 sau:<\/p>\n

(a) c\u00e1c c\u01a1 s\u1edf kinh doanh t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 8% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 quy \u0111\u1ecbnh.<\/p>\n

(b) \u0111\u1ed1i v\u1edbi c\u00e1c c\u01a1 s\u1edf kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh) t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 % tr\u00ean doanh thu \u0111\u01b0\u1ee3c gi\u1ea3m 20% m\u1ee9c t\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 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 gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/06\/2024.
\nIV.B\u00c3I B\u1ece QUY TR\u00ccNH KI\u1ec2M TRA NHU C\u1ea6U KINH T\u1ebe (\u201cENT\u201d) THEO HI\u1ec6P \u0110\u1ecaNH \u0110\u1ed0I T\u00c1C TO\u00c0N DI\u1ec6N V\u00c0 TI\u1ebeN B\u1ed8 XUY\u00caN TH\u00c1I B\u00ccNH D\u01af\u01a0NG (CPTPP) <\/strong> (C\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb 14\/01\/2024)<\/span>
\nTheo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 09\/2018\/N\u0110-CP, t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed ENT \u0111\u1ec3 l\u1eadp c\u01a1 s\u1edf b\u00e1n l\u1ebb (\u201cCSBL\u201d) ngo\u00e0i c\u01a1 s\u1edf b\u00e1n l\u1ebb th\u1ee9 nh\u1ea5t .
\nT\u1eeb ng\u00e0y 14 th\u00e1ng 1 n\u0103m 2024, theo CPTPP, bi\u1ec7n ph\u00e1p t\u1ef1 v\u1ec7 ENT s\u1ebd kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1eeb c\u00e1c n\u01b0\u1edbc th\u00e0nh vi\u00ean CPTPP (bao g\u1ed3m 12 n\u01b0\u1edbc th\u00e0nh vi\u00ean l\u00e0 Hoa K\u1ef3, Canada, Mexico, Peru, Chile, New Zealand, Australia, Nh\u1eadt B\u1ea3n, Singapore, Brunei, Malaysia v\u00e0 Vi\u1ec7t Nam<\/em>). Ngo\u00e0i ra, c\u0169ng c\u1ea7n ch\u00fa \u00fd r\u1eb1ng Vi\u1ec7t Nam \u0111\u00e3 cam k\u1ebft lo\u1ea1i b\u1ecf ENT theo Hi\u1ec7p \u0111\u1ecbnh Th\u01b0\u01a1ng m\u1ea1i T\u1ef1 do EU-Vi\u1ec7t Nam (EVFTA) v\u00e0 Hi\u1ec7p \u0111\u1ecbnh Th\u01b0\u01a1ng m\u1ea1i T\u1ef1 do Vi\u1ec7t Nam \u2013 Anh (UKVFTA) trong kho\u1ea3ng 5 n\u0103m sau ng\u00e0y hi\u1ec7u l\u1ef1c c\u1ee7a c\u00e1c hi\u1ec7p \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng
\nV. S\u1eecA QUY \u0110\u1ecaNH V\u1ec0 KINH DOANH THU\u1ed0C L\u00c1<\/strong> (C\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 12\/02\/2024)<\/span>
\nB\u1ed9 C\u00f4ng Th\u01b0\u01a1ng v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 43\/2023\/TT-BCT ng\u00e0y 28\/12\/2023 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 57\/2018\/TT-BCT, li\u00ean quan \u0111\u1ebfn kinh doanh thu\u1ed1c l\u00e1. Theo \u0111\u00f3, doanh nghi\u1ec7p kinh doanh thu\u1ed1c l\u00e1 c\u1ea7n tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

\u0110\u1ecbnh k\u1ef3 06 th\u00e1ng, doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m thu\u1ed1c l\u00e1, nh\u1eadp kh\u1ea9u thu\u1ed1c l\u00e1 ph\u1ea3i g\u1eedi b\u00e1o c\u00e1o v\u1ec1 B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng v\u1ec1 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m thu\u1ed1c l\u00e1 v\u00e0 nh\u1eadp kh\u1ea9u s\u1ea3n ph\u1ea9m thu\u1ed1c l\u00e1 (tr\u01b0\u1edbc ng\u00e0y 10 th\u00e1ng 01 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o c\u1ea3 n\u0103m v\u00e0 tr\u01b0\u1edbc ng\u00e0y 10 th\u00e1ng 7 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o 6 th\u00e1ng \u0111\u1ea7u n\u0103m).<\/p>\n

\u0110\u1ecbnh k\u1ef3 06 th\u00e1ng, nh\u00e0 cung c\u1ea5p s\u1ea3n ph\u1ea9m thu\u1ed1c l\u00e1 ph\u1ea3i g\u1eedi b\u00e1o c\u00e1o th\u1ed1ng k\u00ea s\u1ea3n l\u01b0\u1ee3ng, lo\u1ea1i s\u1ea3n ph\u1ea9m thu\u1ed1c l\u00e1 kinh doanh (theo h\u1ec7 th\u1ed1ng ph\u00e2n ph\u1ed1i, b\u00e1n bu\u00f4n, b\u00e1n l\u1ebb) c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh v\u1ec1 V\u1ee5 Th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc – B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng v\u00e0 S\u1edf C\u00f4ng Th\u01b0\u01a1ng n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf ch\u00ednh (tr\u01b0\u1edbc ng\u00e0y 10 th\u00e1ng 01 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o c\u1ea3 n\u0103m v\u00e0 tr\u01b0\u1edbc ng\u00e0y 10 th\u00e1ng 7 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o 6 th\u00e1ng \u0111\u1ea7u n\u0103m).<\/p>\n

C\u1ea3m \u01a1n Qu\u00fd kh\u00e1ch h\u00e0ng v\u00e0 Qu\u00fd \u0111\u1ed9c gi\u1ea3 \u0111\u00e3 quan t\u00e2m \u0111\u1ebfn b\u1ea3n tin c\u1ee7a AN Legal!<\/strong>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u1ed9i dung ch\u00ednh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 13\/2023\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/07\/2023 (\u201cNgh\u1ecb \u0111\u1ecbnh 13\/2023\u201d).<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[112,83],"tags":[],"acf":[],"yoast_head":"\nB\u1ea2N TIN PH\u00c1P LU\u1eacT (TH\u00c1NG 1 & 2 N\u0102M 2024) - AN Legal LLP website<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anlegal.vn\/vi\/uncategorized-vi\/ban-tin-phap-luat-thang-1-2-nam-2024\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"B\u1ea2N TIN PH\u00c1P LU\u1eacT (TH\u00c1NG 1 & 2 N\u0102M 2024) - 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