{"id":77955,"date":"2020-12-02T23:14:06","date_gmt":"2020-12-02T15:14:06","guid":{"rendered":"https:\/\/www.grab.com\/vn\/?p=77955"},"modified":"2020-12-15T15:43:05","modified_gmt":"2020-12-15T07:43:05","slug":"grab-2-banh-thay-doi-quan-trong-ve-chinh-sach-thue-ap-dung-cho-toan-bo-doi-tac-tai-xe-cong-nghe-tu-ngay-05-12-2020","status":"publish","type":"post","link":"https:\/\/www.grab.com\/vn\/en\/blog\/driver\/grab-2-banh-thay-doi-quan-trong-ve-chinh-sach-thue-ap-dung-cho-toan-bo-doi-tac-tai-xe-cong-nghe-tu-ngay-05-12-2020\/","title":{"rendered":"[Grab 2 b\u00e1nh] Thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf t\u1eeb ng\u00e0y 05\/12\/2020"},"content":{"rendered":"<p><span style=\"color: #00b14f\"><strong>Qu\u00fd \u0110\u1ed1i t\u00e1c th\u00e2n m\u1ebfn,<\/strong><\/span><\/p>\n<p><span style=\"color: #000000\">Ng\u00e0y 19\/10\/2020, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh <span style=\"color: #0000ff\"><a style=\"color: #0000ff\" href=\"https:\/\/drive.google.com\/file\/d\/1vP9l5ZJr5PJUu9boOrpdCUzaKbBGNsTp\/view\"><strong>Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP<\/strong><\/a><\/span> quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 05\/12\/2020 (\u201c<strong>N\u0110 126<\/strong>\u201d). Theo \u0111\u00f3, k\u1ec3 t\u1eeb ng\u00e0y <span style=\"color: #ff0000\"><strong>05\/12\/2020<\/strong><\/span>, ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh gi\u1eefa Grab v\u00e0 c\u00e1c \u0110\u1ed1i t\u00e1c s\u1ebd thay \u0111\u1ed5i nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000\">Grab s\u1ebd ti\u1ebfn h\u00e0nh k\u00ea khai thu\u1ebf VAT tr\u00ean to\u00e0n b\u1ed9 doanh thu h\u1ee3p t\u00e1c, b\u1eb1ng c\u00e1ch kh\u1ea5u tr\u1eeb ngay ngh\u0129a v\u1ee5 thu\u1ebf VAT (thu\u1ebf su\u1ea5t<strong> 10%<\/strong> ho\u1eb7c theo h\u01b0\u1edbng d\u1eabn kh\u00e1c c\u1ee7a c\u01a1 quan thu\u1ebf t\u00f9y th\u1eddi \u0111i\u1ec3m) cho to\u00e0n b\u1ed9 cu\u1ed1c xe v\u1eadn t\u1ea3i tr\u01b0\u1edbc khi ph\u00e2n chia doanh thu theo h\u1ee3p \u0111\u1ed3ng cho \u0110\u1ed1i t\u00e1c v\u1edbi t\u1ef7 l\u1ec7 <span style=\"color: #00b14f\"><strong>KH\u00d4NG \u0110\u1ed4I<\/strong><\/span> (<strong>80%<\/strong>).<\/span><\/li>\n<li><span style=\"color: #000000\"><span style=\"color: #ff0000\"><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN)<\/strong><\/span> (<strong>1,5%<\/strong>) kh\u00f4ng thay \u0111\u1ed5i, ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi nh\u1eefng \u0110\u1ed1i t\u00e1c c\u00f3 doanh thu tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m.<\/span><\/li>\n<\/ul>\n<p>Vi\u1ec7c k\u00ea khai thu\u1ebf VAT theo N\u0110 126 s\u1ebd b\u1eaft \u0111\u1ea7u \u00e1p d\u1ee5ng v\u1edbi c\u00e1c cu\u1ed1c xe ph\u00e1t sinh t\u1eeb ng\u00e0y 05\/12\/2020, doanh thu ph\u00e1t sinh t\u1eeb ng\u00e0y 01\/01\/2020 \u0111\u1ebfn 04\/12\/2020 v\u1eabn \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf c\u0169. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" width=\"668\" height=\"311\" class=\"size-full wp-image-77972 aligncenter\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02231213\/Screen-Shot-2020-12-02-at-9.58.40-PM.png\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02231213\/Screen-Shot-2020-12-02-at-9.58.40-PM.png 668w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02231213\/Screen-Shot-2020-12-02-at-9.58.40-PM-250x116.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02231213\/Screen-Shot-2020-12-02-at-9.58.40-PM-120x56.png 120w\" sizes=\"(max-width: 668px) 100vw, 668px\" \/><\/p>\n<h3 style=\"text-align: center\"><span style=\"color: #00b14f\"><b>PH\u01af\u01a0NG TH\u1ee8C THU V\u00c0 N\u1ed8P H\u1ed8 THU\u1ebe CHO \u0110\u1ed0I T\u00c1C S\u1ebc\u00a0<\/b><\/span><span style=\"color: #00b14f\"><b>THAY \u0110\u1ed4I NH\u01af TH\u1ebe N\u00c0O T\u1eea NG\u00c0Y 05\/12\/2020?<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;color: #000000\">T\u1eeb ng\u00e0y 05\/12\/2020, thu\u1ebf VAT 10% s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb chung v\u1edbi ph\u00ed S\u1eed D\u1ee5ng \u1ee8ng D\u1ee5ng (SDUD) c\u1ee7a m\u1ed7i chuy\u1ebfn xe.<\/span><\/p>\n<p><a href=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/01120756\/tinh-thue-2w-final.png\"><img loading=\"lazy\" decoding=\"async\" width=\"665\" height=\"168\" class=\"alignnone size-full wp-image-77957 aligncenter\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02203351\/Untitled21.png\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02203351\/Untitled21.png 665w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02203351\/Untitled21-250x63.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02203351\/Untitled21-120x30.png 120w\" sizes=\"(max-width: 665px) 100vw, 665px\" \/><\/a><\/p>\n<h3><\/h3>\n<h3 style=\"text-align: center\"><span style=\"color: #00b14f\"><strong>V\u00cd D\u1ee4 MINH HO\u1ea0<\/strong><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" width=\"706\" height=\"362\" class=\"size-full wp-image-77974 aligncenter\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02231247\/Screen-Shot-2020-12-02-at-9.58.57-PM.png\" alt=\"\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02231247\/Screen-Shot-2020-12-02-at-9.58.57-PM.png 706w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02231247\/Screen-Shot-2020-12-02-at-9.58.57-PM-250x128.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02231247\/Screen-Shot-2020-12-02-at-9.58.57-PM-700x359.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02231247\/Screen-Shot-2020-12-02-at-9.58.57-PM-120x62.png 120w\" sizes=\"(max-width: 706px) 100vw, 706px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-77979 aligncenter\" src=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/03000113\/man-hinh-thue-2w1.png\" alt=\"\" width=\"629\" height=\"519\" srcset=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/03000113\/man-hinh-thue-2w1.png 1526w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/03000113\/man-hinh-thue-2w1-250x206.png 250w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/03000113\/man-hinh-thue-2w1-768x633.png 768w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/03000113\/man-hinh-thue-2w1-700x577.png 700w, https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/03000113\/man-hinh-thue-2w1-120x99.png 120w\" sizes=\"(max-width: 629px) 100vw, 629px\" \/><\/p>\n<p style=\"text-align: center\"><em><span style=\"color: #000000\">V\u00ed d\u1ee5 m\u00e0n h\u00ecnh kh\u1ea5u tr\u1eeb ph\u00ed SDUD v\u00e0 10% thu\u1ebf VAT sau m\u1ed7i chuy\u1ebfn xe t\u1eeb ng\u00e0y 05\/12\/2020<\/span><\/em><\/p>\n<p><span style=\"color: #000000\">V\u1edbi cam k\u1ebft lu\u00f4n tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 vi\u1ec7c n\u1ed9p thu\u1ebf l\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a m\u1ecdi c\u00f4ng d\u00e2n, Grab r\u1ea5t mong nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 h\u1ee3p t\u00e1c c\u1ee7a Qu\u00fd \u0110\u1ed1i t\u00e1c trong vi\u1ec7c tu\u00e2n th\u1ee7 ngay khi N\u0110 126 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 05\/12\/2020.<\/span><\/p>\n<p><strong><span style=\"color: #000000\">Ch\u00fang t\u00f4i \u0111\u00e3 g\u1eedi \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec1 ngh\u1ecb h\u1ed7 tr\u1ee3 v\u00e0 gi\u1ea3i \u0111\u00e1p tr\u1ef1c ti\u1ebfp cho Qu\u00fd \u0110\u1ed1i t\u00e1c v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho to\u00e0n b\u1ed9 \u0110\u1ed1i t\u00e1c t\u00e0i x\u1ebf c\u00f4ng ngh\u1ec7. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u00e1c c\u00e2u h\u1ecfi li\u00ean quan, \u0110\u1ed1i t\u00e1c c\u00f3 th\u1ec3 nh\u1ea5n v\u00e0o <a href=\"https:\/\/assets.grab.com\/wp-content\/uploads\/sites\/11\/2020\/12\/02232854\/FAQ-tax-2w-2020.png\">\u0110\u00c2Y<\/a> \u0111\u1ec3 tham kh\u1ea3o m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p ho\u1eb7c li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh ho\u1eb7c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng &#8211; Ph\u00f2ng tuy\u00ean truy\u1ec1n v\u00e0 h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/strong><\/p>\n<p><span style=\"color: #000000\">Ch\u00e2n th\u00e0nh c\u1ea3m \u01a1n s\u1ef1 h\u1ee3p t\u00e1c c\u1ee7a \u0110\u1ed1i t\u00e1c.<\/span><\/p>\n<p><span style=\"color: #00b14f\"><strong>Tr\u00e2n tr\u1ecdng,<\/strong><\/span><br \/>\n<span style=\"color: #00b14f\"><strong>\u0110\u1ed9i ng\u0169 Grab<\/strong><\/span><\/p>","protected":false},"excerpt":{"rendered":"Qu\u00fd \u0110\u1ed1i t\u00e1c th\u00e2n m\u1ebfn, Ng\u00e0y 19\/10\/2020, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 05\/12\/2020 (\u201cN\u0110 126\u201d). Theo \u0111\u00f3, k\u1ec3 t\u1eeb ng\u00e0y 05\/12\/2020, ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi [&hellip;]","protected":false},"author":1004,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[88,3,89],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/posts\/77955"}],"collection":[{"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/users\/1004"}],"replies":[{"embeddable":true,"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/comments?post=77955"}],"version-history":[{"count":10,"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/posts\/77955\/revisions"}],"predecessor-version":[{"id":78973,"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/posts\/77955\/revisions\/78973"}],"wp:attachment":[{"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/media?parent=77955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/categories?post=77955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.grab.com\/vn\/en\/wp-json\/wp\/v2\/tags?post=77955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}