{"id":2964,"date":"2025-09-03T17:34:21","date_gmt":"2025-09-03T10:34:21","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=2964"},"modified":"2025-09-17T14:08:03","modified_gmt":"2025-09-17T07:08:03","slug":"bao-cao-thue-gtgt-dung-han-2025","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/bao-cao-thue-gtgt-dung-han-2025\/","title":{"rendered":"Experience in reporting VAT on time according to the new tax law 2025"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o thu\u1ebf GTGT l\u00e0 ngh\u0129a v\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p duy tr\u00ec t\u00ednh h\u1ee3p ph\u00e1p trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. Theo th\u00f4ng tin t\u1eeb <\/span><a href=\"https:\/\/trial.mof.gov.vn\/webcenter\/portal\/btcvn\/pages_r\/l\/tin-bo-tai-chinh?dDocName=MOFUCM330641&amp;utm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\">, trong n\u0103m 2024, ng\u00e0nh thu\u1ebf \u0111\u00e3 x\u1eed l\u00fd vi ph\u1ea1m thu\u1ebf \u0111\u1ed1i v\u1edbi 33.003 tr\u01b0\u1eddng h\u1ee3p, bao g\u1ed3m 736 doanh nghi\u1ec7p v\u00e0 32.267 c\u00e1 nh\u00e2n, v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t l\u00ean \u0111\u1ebfn g\u1ea7n 1.400 t\u1ef7 \u0111\u1ed3ng. N\u0103m 2025, vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf GTGT \u0111\u00fang h\u1ea1n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh m\u1ee9c ph\u1ea1t l\u00ean \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o uy t\u00edn, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng quan v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf GTGT theo lu\u1eadt thu\u1ebf m\u1edbi 2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo th\u00f4ng tin t\u1eeb <\/span><a href=\"https:\/\/trial.mof.gov.vn\/webcenter\/portal\/vclvcstc\/pages_r\/l\/chi-tiet-tin?dDocName=MOFUCM321083&amp;utm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh<\/span><\/a><span style=\"font-weight: 400;\">, trong n\u0103m 2024, ng\u00e0nh thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n h\u01a1n 20.600 cu\u1ed9c thanh tra, ki\u1ec3m tra thu\u1ebf, ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd nhi\u1ec1u vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn k\u00ea khai thu\u1ebf, bao g\u1ed3m b\u00e1o c\u00e1o thu\u1ebf GTGT.\u00a0<\/span><\/p>\n<figure id=\"attachment_3294\" aria-describedby=\"caption-attachment-3294\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3294\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-bao-cao-thue-GTGT-theo-luat-thue-moi-2025.jpg\" alt=\"T\u1ed5ng quan v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf GTGT theo lu\u1eadt thu\u1ebf m\u1edbi 2025\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-bao-cao-thue-GTGT-theo-luat-thue-moi-2025.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-bao-cao-thue-GTGT-theo-luat-thue-moi-2025-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-bao-cao-thue-GTGT-theo-luat-thue-moi-2025-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-bao-cao-thue-GTGT-theo-luat-thue-moi-2025-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tong-quan-ve-bao-cao-thue-GTGT-theo-luat-thue-moi-2025-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3294\" class=\"wp-caption-text\">T\u1ed5ng quan v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf GTGT theo lu\u1eadt thu\u1ebf m\u1edbi 2025<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 2025, Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i \u0111\u00e3 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, t\u1ea1o ra nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng trong c\u00e1ch x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 quy tr\u00ecnh k\u00ea khai. Vi\u1ec7c n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1ch doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o thu\u1ebf GTGT, t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu ch\u1ecbu thu\u1ebf, c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb \u0111\u1ebfn th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3. Vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf GTGT \u0111\u00fang h\u1ea1n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh m\u1ee9c ph\u1ea1t l\u00ean \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o uy t\u00edn, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u quy tr\u00ecnh qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ecbnh ngh\u0129a v\u00e0 vai tr\u00f2 c\u1ee7a thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT<\/span><\/a><span style=\"font-weight: 400;\">) l\u00e0 lo\u1ea1i <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-gian-thu-va-phan-loai-nam-2025\/\"><span style=\"font-weight: 400;\">thu\u1ebf gi\u00e1n thu<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong qu\u00e1 tr\u00ecnh t\u1eeb s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng. \u0110\u00e2y l\u00e0 m\u1ed9t trong nh\u1eefng ngu\u1ed3n thu quan tr\u1ecdng nh\u1ea5t c\u1ee7a nh\u00e0 n\u01b0\u1edbc, chi\u1ebfm t\u1ef7 tr\u1ecdng \u0111\u00e1ng k\u1ec3 trong t\u1ed5ng thu ng\u00e2n s\u00e1ch v\u00e0 \u0111\u00f3ng vai tr\u00f2 then ch\u1ed1t trong vi\u1ec7c \u0111i\u1ec1u ti\u1ebft n\u1ec1n kinh t\u1ebf v\u0129 m\u00f4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf GTGT \u0111\u1ecbnh k\u1ef3 kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n c\u1ed1t l\u00f5i. M\u1ed9t b\u1ea3n b\u00e1o c\u00e1o ch\u00ednh x\u00e1c v\u00e0 \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u00fang h\u1ea1n s\u1ebd gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh l\u00ean \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng do n\u1ed9p ch\u1eadm ho\u1eb7c khai sai. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c n\u00e0y c\u00f2n th\u1ec3 hi\u1ec7n s\u1ef1 minh b\u1ea1ch v\u00e0 chuy\u00ean nghi\u1ec7p, gi\u00fap n\u00e2ng cao uy t\u00edn trong m\u1eaft c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed1i t\u00e1c v\u00e0 kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<blockquote><p><b><i>Xem th\u00eam b\u00e0i vi\u1ebft t\u1ea1i:<\/i><\/b> <a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><i><span style=\"font-weight: 400;\">T\u1ed5ng quan thu\u1ebf GTGT &#8211; MAN<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">\u00a0<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd c\u1eadp nh\u1eadt li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf GTGT trong n\u0103m 2025, doanh nghi\u1ec7p c\u1ea7n n\u1eafm ch\u1eafc nh\u1eefng quy \u0111\u1ecbnh m\u1edbi \u0111\u01b0\u1ee3c ban h\u00e0nh v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft. C\u1ed1t l\u00f5i l\u00e0 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1eeda \u0111\u1ed5i, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2025, c\u00f9ng c\u00e1c ngh\u1ecb \u0111\u1ecbnh v\u00e0 th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. \u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd gi\u00fap k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh k\u00ea khai, t\u00ednh thu\u1ebf, mi\u1ec5n gi\u1ea3m v\u00e0 n\u1ed9p thu\u1ebf theo \u0111\u00fang chu\u1ea9n m\u1ef1c ph\u00e1p lu\u1eadt. C\u00e1c v\u0103n b\u1ea3n quan tr\u1ecdng bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212476&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15<\/span><\/a><span style=\"font-weight: 400;\">: s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nhi\u1ec1u quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, mi\u1ec5n gi\u1ea3m thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">: h\u01b0\u1edbng d\u1eabn chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0, <\/span><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-828-TCT-KK-2025-trien-khai-cung-cap-thong-tin-so-thue-thu-nhap-ca-nhan-da-nop-thay-cho-ca-nhan-644801.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">c\u00f4ng v\u0103n<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 <\/span><a href=\"https:\/\/gdt.gov.vn\/wps\/portal\/home\/documents\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><\/a><span style=\"font-weight: 400;\">: gi\u1ea3i th\u00edch, h\u01b0\u1edbng d\u1eabn th\u1ef1c ti\u1ec5n trong vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c k\u00ea khai \u0111\u00fang h\u1ea1n trong b\u00e1o c\u00e1o thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tu\u00e2n th\u1ee7 \u0111\u00fang <\/span><a href=\"https:\/\/thue.man.net.vn\/ke-khai-nop-thue-gtgt\/\"><span style=\"font-weight: 400;\">th\u1eddi h\u1ea1n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 m\u1ed9t trong nh\u1eefng ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd quan tr\u1ecdng h\u00e0ng \u0111\u1ea7u c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c n\u1ed9p ch\u1eadm, khai sai ho\u1eb7c kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn m\u00e0 c\u00f2n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t nghi\u00eam kh\u1eafc theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<figure id=\"attachment_3291\" aria-describedby=\"caption-attachment-3291\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3291\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-viec-ke-khai-dung-han-trong-bao-cao-thue-GTGT.jpg\" alt=\"T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c k\u00ea khai \u0111\u00fang h\u1ea1n trong b\u00e1o c\u00e1o thu\u1ebf GTGT\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-viec-ke-khai-dung-han-trong-bao-cao-thue-GTGT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-viec-ke-khai-dung-han-trong-bao-cao-thue-GTGT-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-viec-ke-khai-dung-han-trong-bao-cao-thue-GTGT-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-viec-ke-khai-dung-han-trong-bao-cao-thue-GTGT-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Tam-quan-trong-cua-viec-ke-khai-dung-han-trong-bao-cao-thue-GTGT-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3291\" class=\"wp-caption-text\">T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c k\u00ea khai \u0111\u00fang h\u1ea1n trong b\u00e1o c\u00e1o thu\u1ebf GTGT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf, m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p ch\u1eadm <\/span><a href=\"https:\/\/thue.man.net.vn\/huong-dan-quy-trinh-lap-to-khai-thue-gtgt-2025\/\"><span style=\"font-weight: 400;\">t\u1edd khai thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi h\u00e0nh vi n\u1ed9p ch\u1eadm t\u1edd khai thu\u1ebf GTGT\u00a0<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 56.6132%;\"><b>Th\u1eddi gian n\u1ed9p ch\u1eadm t\u1edd khai thu\u1ebf GTGT<\/b><\/td>\n<td style=\"text-align: center; width: 42.6854%;\"><b>M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 56.6132%;\"><span style=\"font-weight: 400;\">1 \u2013 5 ng\u00e0y (c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9)<\/span><\/td>\n<td style=\"width: 42.6854%;\"><span style=\"font-weight: 400;\">C\u1ea3nh c\u00e1o<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 56.6132%;\"><span style=\"font-weight: 400;\">1 \u2013 30 ng\u00e0y<\/span><\/td>\n<td style=\"width: 42.6854%;\"><span style=\"font-weight: 400;\">2.000.000 \u2013 5.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 56.6132%;\"><span style=\"font-weight: 400;\">31 \u2013 60 ng\u00e0y<\/span><\/td>\n<td style=\"width: 42.6854%;\"><span style=\"font-weight: 400;\">5.000.000 \u2013 8.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 56.6132%;\"><span style=\"font-weight: 400;\">61 \u2013 90 ng\u00e0y, ho\u1eb7c tr\u00ean 91 ng\u00e0y nh\u01b0ng ch\u01b0a \u0111\u1ebfn m\u1ee9c tr\u1ed1n thu\u1ebf<\/span><\/td>\n<td style=\"width: 42.6854%;\"><span style=\"font-weight: 400;\">8.000.000 \u2013 15.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 56.6132%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf<\/span><\/td>\n<td style=\"width: 42.6854%;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn 25.000.000 \u0111\u1ed3ng + b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ti\u1ec1n ph\u1ea1t h\u00e0nh ch\u00ednh, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf theo \u0110i\u1ec1u 59 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=197312\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/span><\/a><span style=\"font-weight: 400;\">, v\u1edbi m\u1ee9c 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p. V\u00ed d\u1ee5, n\u1ebfu doanh nghi\u1ec7p ch\u1eadm n\u1ed9p 1 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n thu\u1ebf trong v\u00f2ng 30 ng\u00e0y, s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn 9.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea1t tr\u00ean m\u00e0 c\u00f2n duy tr\u00ec l\u1ecbch s\u1eed tu\u00e2n th\u1ee7 thu\u1ebf minh b\u1ea1ch, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i trong qu\u00e1 tr\u00ecnh x\u00e9t duy\u1ec7t ho\u00e0n thu\u1ebf GTGT ho\u1eb7c ti\u1ebfp c\u1eadn t\u00edn d\u1ee5ng ng\u00e2n h\u00e0ng. \u0110\u00e2y ch\u00ednh l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p n\u00e2ng cao uy t\u00edn, c\u1ee7ng c\u1ed1 ni\u1ec1m tin v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd, \u0111\u1ed1i t\u00e1c v\u00e0 kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<blockquote><p><b><i>Xem th\u00eam b\u00e0i vi\u1ebft t\u1ea1i:<\/i><\/b> <a href=\"https:\/\/thue.man.net.vn\/ke-khai-nop-thue-gtgt\/\"><i><span style=\"font-weight: 400;\">K\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT &#8211; MAN<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">\u00a0<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ea7n l\u01b0u \u00fd trong Lu\u1eadt thu\u1ebf GTGT 2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf GTGT n\u0103m 2025 mang \u0111\u1ebfn nh\u1eefng thay \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c l\u00e0m b\u00e1o c\u00e1o thu\u1ebf GTGT h\u00e0ng k\u1ef3. N\u1eafm ch\u1eafc nh\u1eefng \u0111i\u1ec3m n\u00e0y s\u1ebd gi\u00fap k\u1ebf to\u00e1n kh\u00f4ng m\u1eafc ph\u1ea3i nh\u1eefng sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u h\u00f3a ngh\u0129a v\u1ee5 thu\u1ebf cho doanh nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1ef1 thay \u0111\u1ed5i v\u1ec1 thu\u1ebf su\u1ea5t li\u00ean quan \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i n\u0103m 2024 (hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025) c\u00f3 \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng v\u1ec1 <\/span><a href=\"https:\/\/thue.man.net.vn\/muc-thue-suat-thue-gtgt-va-doi-tuong-ap-dung-2025\/\"><span style=\"font-weight: 400;\">m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\">. Ngo\u00e0i <\/span><a href=\"https:\/\/thue.man.net.vn\/muc-thue-suat-0-5-8-va-10-khac-nhau-nhu-the-nao\/\"><span style=\"font-weight: 400;\">c\u00e1c m\u1ee9c 0%, 5% v\u00e0 10%<\/span><\/a><span style=\"font-weight: 400;\"> quen thu\u1ed9c, lu\u1eadt m\u1edbi b\u1ed5 sung c\u01a1 ch\u1ebf <\/span><a href=\"https:\/\/thue.man.net.vn\/giam-thue-gtgt-nam-2025-dua-vao-nghi-dinh-174-2025\/\"><span style=\"font-weight: 400;\">gi\u1ea3m thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\"> t\u1eeb 10% xu\u1ed1ng 8% cho m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u1eb1m k\u00edch c\u1ea7u v\u00e0 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p. S\u1ef1 thay \u0111\u1ed5i n\u00e0y y\u00eau c\u1ea7u k\u1ebf to\u00e1n ph\u1ea3i r\u00e0 so\u00e1t to\u00e0n b\u1ed9 danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, c\u1eadp nh\u1eadt ph\u1ea7n m\u1ec1m h\u00f3a \u0111\u01a1n v\u00e0 b\u00e1o c\u00e1o thu\u1ebf \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro h\u00f3a \u0111\u01a1n sai thu\u1ebf su\u1ea5t, b\u1ecb truy thu ho\u1eb7c m\u1ea5t quy\u1ec1n <\/span><a href=\"https:\/\/thue.man.net.vn\/khau-tru-thue-gtgt-la-gi-mot-so-quy-dinh-moi-2025\/\"><span style=\"font-weight: 400;\">kh\u1ea5u tr\u1eeb thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng <\/b><a href=\"https:\/\/thue.man.net.vn\/so-sanh-luat-thue-gtgt-nam-2024-va-nam-2008-luy-y\/\"><b>so s\u00e1nh m\u1ee9c thu\u1ebf su\u1ea5t c\u0169 v\u00e0 m\u1edbi<\/b><\/a><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 12.5251%;\"><b>Thu\u1ebf su\u1ea5t<\/b><\/td>\n<td style=\"text-align: center; width: 19.3387%;\"><b>Theo lu\u1eadt c\u0169<\/b><\/td>\n<td style=\"text-align: center; width: 34.8697%;\"><b>Theo lu\u1eadt m\u1edbi 2025<\/b><\/td>\n<td style=\"text-align: center; width: 32.3647%;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ti\u00eau bi\u1ec3u<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5251%; text-align: center;\"><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<td style=\"width: 19.3387%;\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf<\/span><\/td>\n<td style=\"width: 34.8697%;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean<\/span><\/td>\n<td style=\"width: 32.3647%;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5251%; text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"width: 19.3387%;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thi\u1ebft y\u1ebfu<\/span><\/td>\n<td style=\"width: 34.8697%;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean<\/span><\/td>\n<td style=\"width: 32.3647%;\"><span style=\"font-weight: 400;\">N\u01b0\u1edbc s\u1ea1ch, ph\u00e2n b\u00f3n, thi\u1ebft b\u1ecb y t\u1ebf, s\u00e1ch gi\u00e1o khoa<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5251%; text-align: center;\"><span style=\"font-weight: 400;\">8%<\/span><\/td>\n<td style=\"width: 19.3387%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3<\/span><\/td>\n<td style=\"width: 34.8697%;\"><span style=\"font-weight: 400;\">B\u1ed5 sung m\u1edbi<\/span><\/td>\n<td style=\"width: 32.3647%;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 ng\u00e0nh, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i \u0111\u1ec3 h\u1ed7 tr\u1ee3 kinh t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.5251%; text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"width: 19.3387%;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t ph\u1ed5 th\u00f4ng<\/span><\/td>\n<td style=\"width: 34.8697%;\"><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean nh\u01b0ng thu h\u1eb9p ph\u1ea1m vi do c\u00f3 th\u00eam m\u1ee9c 8%<\/span><\/td>\n<td style=\"width: 32.3647%;\"><span style=\"font-weight: 400;\">C\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c nh\u00f3m tr\u00ean<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>Xem th\u00eam b\u00e0i vi\u1ebft t\u1ea1i:<\/b> <a href=\"https:\/\/thue.man.net.vn\/thue-suat-thue-gtgt\/\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t thu\u1ebf GTGT &#8211; MAN<\/span><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd h\u01a1n v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong b\u00e1o c\u00e1o thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/06\/2025, theo<\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213179\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"> Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-32-2025-TT-BTC-huong-dan-thuc-hien-Luat-Quan-ly-thue-ve-hoa-don-chung-tu-659105.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 32\/2025\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">, vi\u1ec7c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t h\u01a1n. Doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp, xu\u1ea5t v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n theo chu\u1ea9n d\u1eef li\u1ec7u th\u1ed1ng nh\u1ea5t do c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean doanh nghi\u1ec7p, th\u1eddi \u0111i\u1ec3m l\u1eadp v\u00e0 thu\u1ebf su\u1ea5t ph\u1ea3i ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i. Sai s\u00f3t v\u1ec1 b\u1ea5t k\u1ef3 ch\u1ec9 ti\u00eau n\u00e0o \u0111\u1ec1u c\u00f3 th\u1ec3 khi\u1ebfn h\u00f3a \u0111\u01a1n b\u1ecb coi l\u00e0 kh\u00f4ng h\u1ee3p l\u1ec7, d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c <\/span><a href=\"https:\/\/thue.man.net.vn\/khau-tru-thue-gtgt-la-gi-mot-so-quy-dinh-moi-2025\/\"><span style=\"font-weight: 400;\">kh\u1ea5u tr\u1eeb Thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\"> ho\u1eb7c b\u1ecb truy thu thu\u1ebf GTGT.<\/span><\/p>\n<figure id=\"attachment_3290\" aria-describedby=\"caption-attachment-3290\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3290\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-chat-che-hon-ve-hoa-don-dien-tu-trong-bao-cao-thue-GTGT.jpg\" alt=\"Quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd h\u01a1n v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong b\u00e1o c\u00e1o thu\u1ebf GTGT\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-chat-che-hon-ve-hoa-don-dien-tu-trong-bao-cao-thue-GTGT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-chat-che-hon-ve-hoa-don-dien-tu-trong-bao-cao-thue-GTGT-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-chat-che-hon-ve-hoa-don-dien-tu-trong-bao-cao-thue-GTGT-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-chat-che-hon-ve-hoa-don-dien-tu-trong-bao-cao-thue-GTGT-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Quy-dinh-chat-che-hon-ve-hoa-don-dien-tu-trong-bao-cao-thue-GTGT-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3290\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd h\u01a1n v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong b\u00e1o c\u00e1o thu\u1ebf GTGT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ee7y m\u00e0 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf. Ri\u00eang v\u1edbi doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf, c\u01a1 quan thu\u1ebf s\u1ebd y\u00eau c\u1ea7u chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 trong v\u00f2ng 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn th\u00f4ng b\u00e1o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, quy \u0111\u1ecbnh m\u1edbi c\u0169ng m\u1edf r\u1ed9ng ph\u1ea1m vi \u1ee7y nhi\u1ec7m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Doanh nghi\u1ec7p c\u1ea7n nhanh ch\u00f3ng r\u00e0 so\u00e1t v\u00e0 n\u00e2ng c\u1ea5p h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u1ed3ng b\u1ed9 v\u1edbi c\u01a1 quan thu\u1ebf, \u0111\u1ed3ng th\u1eddi l\u01b0u tr\u1eef d\u1eef li\u1ec7u theo \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng v\u00e0 th\u1eddi h\u1ea1n b\u1eaft bu\u1ed9c.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b><i>Xem th\u00eam b\u00e0i vi\u1ebft t\u1ea1i:<\/i><\/b> <a href=\"https:\/\/thue.man.net.vn\/hoa-don-gtgt\/\"><i><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n GTGT<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">\u00a0<\/span><\/i><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 b\u00e1o c\u00e1o thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 44 c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, doanh nghi\u1ec7p c\u00f3 th\u1ec3 khai thu\u1ebf GTGT theo k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng ho\u1eb7c qu\u00fd. C\u1ee5 th\u1ec3, n\u1ebfu doanh nghi\u1ec7p khai thu\u1ebf h\u00e0ng th\u00e1ng, t\u1edd khai thu\u1ebf GTGT ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 20 c\u1ee7a th\u00e1ng ti\u1ebfp theo sau khi ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf. V\u00e0 n\u1ebfu doanh nghi\u1ec7p khai theo qu\u00fd, t\u1edd khai ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd k\u1ebf ti\u1ebfp.<\/span><\/p>\n<figure id=\"attachment_3292\" aria-describedby=\"caption-attachment-3292\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3292\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thoi-han-nop-thue-va-bao-cao-thue-GTGT.jpg\" alt=\"Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 b\u00e1o c\u00e1o thu\u1ebf GTGT\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thoi-han-nop-thue-va-bao-cao-thue-GTGT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thoi-han-nop-thue-va-bao-cao-thue-GTGT-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thoi-han-nop-thue-va-bao-cao-thue-GTGT-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thoi-han-nop-thue-va-bao-cao-thue-GTGT-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Thoi-han-nop-thue-va-bao-cao-thue-GTGT-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3292\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 b\u00e1o c\u00e1o thu\u1ebf GTGT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf GTGT, nh\u01b0 khi ng\u00e0y n\u1ed9p r\u01a1i v\u00e0o cu\u1ed1i tu\u1ea7n, ng\u00e0y l\u1ec5, ho\u1eb7c c\u00f3 quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n t\u1eeb Ch\u00ednh ph\u1ee7, C\u1ee5c Thu\u1ebf hay T\u1ed5ng c\u1ee5c Thu\u1ebf. Vi\u1ec7c theo d\u00f5i c\u00f4ng v\u0103n, th\u00f4ng b\u00e1o ch\u00ednh th\u1ee9c gi\u00fap doanh nghi\u1ec7p c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi, tr\u00e1nh tr\u1ec5 h\u1ea1n. Ngo\u00e0i ra, theo Kho\u1ea3n 3, \u0110i\u1ec1u 44, c\u00e1c t\u1edd khai ph\u00e1t sinh sau m\u1ed7i ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y th\u1ee9 10 k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf, kh\u1ea5u tr\u1eeb thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i n\u0103m 2024 (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2025), c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u01b0\u1ee3c nh\u1ea5n m\u1ea1nh v\u00e0 ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p data-start=\"0\" data-end=\"440\">Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c <a href=\"https:\/\/thue.man.net.vn\/khau-tru-thue-gtgt-dau-vao\/\">kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/a> khi c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u00e0 thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. C\u00e1c kho\u1ea3n chi mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u1ec9 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb khi ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p v\u00e0 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh. H\u00f3a \u0111\u01a1n sai th\u00f4ng tin ho\u1eb7c kh\u00f4ng kh\u1edbp v\u1edbi d\u1eef li\u1ec7u c\u01a1 quan thu\u1ebf s\u1ebd b\u1ecb lo\u1ea1i kh\u1ecfi danh m\u1ee5c kh\u1ea5u tr\u1eeb.<\/p>\n<p data-start=\"442\" data-end=\"820\" data-is-last-node=\"\" data-is-only-node=\"\">V\u1ec1 ho\u00e0n thu\u1ebf, theo \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf GTGT, doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec3n h\u00ecnh g\u1ed3m xu\u1ea5t kh\u1ea9u, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ch\u01b0a ph\u00e1t sinh doanh thu ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ph\u1ea3i \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c, bao g\u1ed3m t\u1edd khai thu\u1ebf, b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n sau ho\u1eb7c ho\u00e0n tr\u01b0\u1edbc, ki\u1ec3m tra sau t\u00f9y theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu h\u1ed3 s\u01a1 kh\u00f4ng minh b\u1ea1ch, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb k\u00e9o d\u00e0i th\u1eddi gian gi\u1ea3i quy\u1ebft ho\u1eb7c th\u1eadm ch\u00ed b\u1ecb t\u1eeb ch\u1ed1i <\/span><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">ho\u00e0n thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\">. Do \u0111\u00f3, k\u1ebf to\u00e1n c\u1ea7n th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb c\u1ea9n th\u1eadn, v\u00e0 theo d\u00f5i ch\u1eb7t ch\u1ebd c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi t\u1eeb T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i t\u1ed1i \u0111a cho doanh nghi\u1ec7p.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b><i>Xem th\u00eam b\u00e0i vi\u1ebft t\u1ea1i:<\/i><\/b> <a href=\"https:\/\/thue.man.net.vn\/phuong-phap-khau-tru-thue-gtgt\/\"><i><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT &#8211; MAN<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">\u00a0<\/span><\/i><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Kinh nghi\u1ec7m l\u00e0m b\u00e1o c\u00e1o thu\u1ebf GTGT \u0111\u00fang h\u1ea1n v\u00e0 chu\u1ea9n x\u00e1c<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u1eadp m\u1ed9t b\u00e1o c\u00e1o thu\u1ebf GTGT ch\u00ednh x\u00e1c v\u00e0 n\u1ed9p \u0111\u00fang h\u1ea1n, doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh l\u00e0m vi\u1ec7c ch\u1eb7t ch\u1ebd t\u1eeb kh\u00e2u chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u \u0111\u1ebfn khi n\u1ed9p h\u1ed3 s\u01a1 qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c tu\u00e2n th\u1ee7 t\u1eebng b\u01b0\u1edbc kh\u00f4ng ch\u1ec9 gi\u00fap h\u1ea1n ch\u1ebf sai s\u00f3t m\u00e0 c\u00f2n tr\u00e1nh r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chu\u1ea9n b\u1ecb v\u00e0 ki\u1ec3m tra d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 b\u01b0\u1edbc n\u1ec1n t\u1ea3ng quy\u1ebft \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o thu\u1ebf. K\u1ebf to\u00e1n c\u1ea7n thu th\u1eadp \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n GTGT \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra trong k\u1ef3 k\u00ea khai, s\u1eafp x\u1ebfp theo th\u1eddi gian \u0111\u1ec3 ti\u1ec7n \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP, h\u00f3a \u0111\u01a1n h\u1ee3p l\u1ec7 ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c: t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, ng\u00e0y ph\u00e1t h\u00e0nh, m\u00e3 s\u1ed1 \u0111\u1ecbnh danh; v\u00e0 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng, ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Ngo\u00e0i ra, k\u1ebf to\u00e1n c\u1ea7n th\u01b0\u1eddng xuy\u00ean tra c\u1ee9u h\u00f3a \u0111\u01a1n tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (e-invoice) \u0111\u1ec3 x\u00e1c minh t\u00ednh h\u1ee3p ph\u00e1p, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sai l\u1ec7ch, kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m HTKK v\u00e0 c\u00e1c ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hi\u1ec7n nay, HTKK l\u00e0 ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 k\u00ea khai ch\u00ednh th\u1ee9c c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf. K\u1ebf to\u00e1n c\u1ea7n lu\u00f4n c\u1eadp nh\u1eadt phi\u00ean b\u1ea3n m\u1edbi nh\u1ea5t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1edd khai ph\u00f9 h\u1ee3p quy \u0111\u1ecbnh. Trong qu\u00e1 tr\u00ecnh nh\u1eadp li\u1ec7u, c\u1ea7n ch\u00fa \u00fd c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[21] Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[22] Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[23] Thu\u1ebf GTGT \u0111\u1ea7u ra<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">[40] Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p c\u0169ng k\u1ebft h\u1ee3p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n chuy\u00ean d\u1ee5ng \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1eeb c\u00e1c ph\u00e2n h\u1ec7 b\u00e1n h\u00e0ng, mua h\u00e0ng, kho, t\u00e0i ch\u00ednh\u2026 C\u00e1c ph\u1ea7n m\u1ec1m n\u00e0y c\u00f3 th\u1ec3 k\u1ebft xu\u1ea5t file XML tr\u1ef1c ti\u1ebfp, gi\u1ea3m \u0111\u00e1ng k\u1ec3 sai s\u00f3t do nh\u1eadp tay v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b><i>Xem th\u00eam b\u00e0i vi\u1ebft t\u1ea1i: <\/i><\/b><a href=\"https:\/\/thue.man.net.vn\/tra-hoa-don-gtgt-online-nam-2025\/\"><i><span style=\"font-weight: 400;\">Tra h\u00f3a \u0111\u01a1n GTGT online: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eebng b\u01b0\u1edbc n\u0103m 2025<\/span><\/i><\/a><i><span style=\"font-weight: 400;\">\u00a0<\/span><\/i><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>L\u1eadp t\u1edd khai v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi nh\u1eadp xong, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng \u201cKi\u1ec3m tra t\u1edd khai\u201d tr\u00ean HTKK \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ed7i logic, \u0111\u1ed1i chi\u1ebfu gi\u1eefa s\u1ed1 li\u1ec7u k\u00ea khai v\u00e0 s\u1ed5 k\u1ebf to\u00e1n. Khi s\u1ed1 li\u1ec7u \u0111\u00e3 ch\u1eafc ch\u1eafn, k\u1ebft xu\u1ea5t t\u1edd khai ra file XML.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u1ebfp theo, \u0111\u0103ng nh\u1eadp v\u00e0o C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf t\u1ea1i <\/span><a href=\"https:\/\/thuedientu.gdt.gov.vn\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/thuedientu.gdt.gov.vn<\/span><\/a><span style=\"font-weight: 400;\">, ch\u1ecdn m\u1ee5c \u201cK\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT\u201d, t\u1ea3i file XML v\u00e0 k\u00fd s\u1ed1 b\u1eb1ng ch\u1eef k\u00fd s\u1ed1 h\u1ee3p l\u1ec7. H\u1ec7 th\u1ed1ng s\u1ebd g\u1eedi Th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed, k\u1ebf to\u00e1n c\u1ea7n l\u01b0u gi\u1eef th\u00f4ng b\u00e1o n\u00e0y l\u00e0m b\u1eb1ng ch\u1ee9ng ph\u00e1p l\u00fd v\u1ec1 vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u01b0u tr\u1eef v\u00e0 \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 c\u00e1c b\u00e1o c\u00e1o thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf GTGT, doanh nghi\u1ec7p c\u1ea7n l\u01b0u tr\u1eef to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb li\u00ean quan \u00edt nh\u1ea5t 10 n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n. \u0110\u1ed3ng th\u1eddi, n\u00ean \u0111\u1ecbnh k\u1ef3 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 k\u1ecbp th\u1eddi x\u1eed l\u00fd khi c\u00f3 sai s\u00f3t ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ph\u00e1t sinh. Vi\u1ec7c qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 ch\u1eb7t ch\u1ebd s\u1ebd gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng khi c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>10 l\u1ed7i th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c khi l\u00e0m b\u00e1o c\u00e1o thu\u1ebf GTGT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh l\u00e0m b\u00e1o c\u00e1o thu\u1ebf GTGT, k\u1ec3 c\u1ea3 nh\u1eefng k\u1ebf to\u00e1n gi\u00e0u kinh nghi\u1ec7m c\u0169ng c \u00f3 th\u1ec3 g\u1eb7p ph\u1ea3i sai s\u00f3t. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 10 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c \u0111\u1ec3 b\u1ea1n c\u00f3 th\u1ec3 t\u1ef1 tin h\u01a1n trong c\u00f4ng vi\u1ec7c.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"3\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p 10 l\u1ed7i th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c khi l\u00e0m b\u00e1o c\u00e1o thu\u1ebf GTGT<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>STT<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u1ed7i th\u01b0\u1eddng g\u1eb7p khi l\u00e0m b\u00e1o c\u00e1o thu\u1ebf GTGT<\/b><\/td>\n<td style=\"text-align: center;\"><b>Nguy\u00ean nh\u00e2n g\u00e2y ra l\u1ed7i khi b\u00e1o c\u00e1o thu\u1ebf GTGT<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch kh\u1eafc ph\u1ee5c l\u1ed7i khi b\u00e1o c\u00e1o thu\u1ebf GTGT<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u00ea khai sai s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Do nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng sai, b\u1ecf s\u00f3t ho\u1eb7c c\u1ed9ng g\u1ed9p s\u1ed1 li\u1ec7u kh\u00f4ng ch\u00ednh x\u00e1c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu l\u1ea1i d\u1eef li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean t\u1edd khai. L\u1eadp t\u1edd khai b\u1ed5 sung theo \u0110i\u1ec1u 47, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thi\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n gi\u1ea5y b\u1ecb th\u1ea5t l\u1ea1c, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c nh\u00e0 cung c\u1ea5p g\u1eedi \u0111\u1ebfn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i ch\u1ee9ng t\u1eeb, li\u00ean h\u1ec7 nh\u00e0 cung c\u1ea5p \u0111\u1ec3 xin l\u1ea1i. N\u1ebfu kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c k\u00ea khai kh\u1ea5u tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eabn l\u1ed9n gi\u1eefa k\u1ef3 k\u00ea khai th\u00e1ng v\u00e0 qu\u00fd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng n\u1eafm v\u1eefng ho\u1eb7c kh\u00f4ng c\u1eadp nh\u1eadt doanh thu n\u0103m tr\u01b0\u1edbc \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ef3 k\u00ea khai<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o doanh thu n\u0103m tr\u01b0\u1edbc (tr\u00ean 50 t\u1ef7 k\u00ea khai th\u00e1ng, d\u01b0\u1edbi 50 t\u1ef7 k\u00ea khai qu\u00fd) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 k\u00ea khai<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ee3p l\u1ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nh\u1eadn ph\u1ea3i h\u00f3a \u0111\u01a1n c\u1ee7a nh\u00e0 cung c\u1ea5p kh\u00f4ng h\u1ee3p ph\u00e1p, ho\u1eb7c h\u00f3a \u0111\u01a1n c\u00f3 th\u00f4ng tin sai (m\u00e3 s\u1ed1 thu\u1ebf, t\u00ean c\u00f4ng ty&#8230;)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra th\u00f4ng tin b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n. Tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean C\u1ed5ng TT\u0110T c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 x\u00e1c nh\u1eadn h\u1ee3p l\u1ec7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Giao d\u1ecbch tr\u00ean 20 tri\u1ec7u nh\u01b0ng doanh nghi\u1ec7p thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t thay v\u00ec qua ng\u00e2n h\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V\u1edbi h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u, b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng m\u1edbi \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u00ea khai tr\u00f9ng h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng hai l\u1ea7n ho\u1eb7c x\u1eed l\u00fd sai khi c\u00f3 h\u00f3a \u0111\u01a1n thay th\u1ebf, \u0111i\u1ec1u ch\u1ec9nh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra k\u1ef9 s\u1ed1 h\u00f3a \u0111\u01a1n, ng\u00e0y l\u1eadp \u0111\u1ec3 tr\u00e1nh k\u00ea khai tr\u00f9ng. S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng ph\u00e1t hi\u1ec7n l\u1ed7i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Sai s\u00f3t khi l\u00e0m t\u1edd khai b\u1ed5 sung<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Thi\u1ebfu c\u1ea9n th\u1eadn khi \u0111i\u1ec1u ch\u1ec9nh, d\u1eabn \u0111\u1ebfn \u0111i\u1ec1u ch\u1ec9nh sai ch\u1ec9 ti\u00eau ho\u1eb7c t\u1ea1o sai s\u00f3t m\u1edbi<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u1eadp t\u1edd khai b\u1ed5 sung c\u1ea9n th\u1eadn, ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau sai. Tr\u00e1nh l\u00e0m ph\u00e1t sinh sai s\u00f3t m\u1edbi trong k\u1ef3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng k\u00ea khai thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ecf s\u00f3t ho\u1eb7c kh\u00f4ng n\u1eafm quy tr\u00ecnh k\u00ea khai thu\u1ebf GTGT \u0111\u00e3 n\u1ed9p \u1edf kh\u00e2u nh\u1eadp kh\u1ea9u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ki\u1ec3m tra k\u1ef9 t\u1edd khai h\u1ea3i quan \u0111\u1ec3 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7 thu\u1ebf GTGT nh\u1eadp kh\u1ea9u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u00c1p sai m\u1ee9c thu\u1ebf su\u1ea5t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi thay \u0111\u1ed5i ph\u00e1p lu\u1eadt ho\u1eb7c ph\u00e2n lo\u1ea1i sai h\u00e0ng h\u00f3a\/d\u1ecbch v\u1ee5 (5%, 10%)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu danh m\u1ee5c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u1edbi v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u00e1p \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9p ch\u1eadm h\u1ed3 s\u01a1 ho\u1eb7c ti\u1ec1n thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Qu\u00ean th\u1eddi h\u1ea1n, qu\u00e1 t\u1ea3i c\u00f4ng vi\u1ec7c, kh\u00f4ng c\u00f3 k\u1ebf ho\u1ea1ch n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng c\u00f4ng c\u1ee5 nh\u1eafc nh\u1edf, l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u1ebft. Tu\u00e2n th\u1ee7 th\u1eddi h\u1ea1n theo Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP \u0111\u1ec3 tr\u00e1nh b\u1ecb ph\u1ea1t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 v\u1ec1 b\u00e1o c\u00e1o thu\u1ebf GTGT theo t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi n\u1eafm v\u1eefng quy tr\u00ecnh v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan, vi\u1ec7c \u00e1p d\u1ee5ng v\u00e0o th\u1ef1c t\u1ebf s\u1ebd gi\u00fap k\u1ebf to\u00e1n hi\u1ec3u r\u00f5 h\u01a1n c\u00e1ch l\u1eadp v\u00e0 x\u1eed l\u00fd b\u00e1o c\u00e1o thu\u1ebf GTGT. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng minh h\u1ecda th\u01b0\u1eddng g\u1eb7p trong doanh nghi\u1ec7p \u0111\u1ec3 l\u00e0m r\u00f5 ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai, t\u00ednh thu\u1ebf v\u00e0 x\u1eed l\u00fd sai s\u00f3t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 1: Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p th\u00e0nh l\u1eadp th\u00e1ng 1\/2025, trong qu\u00fd 1 ph\u00e1t sinh doanh thu b\u00e1n h\u00e0ng 800 tri\u1ec7u \u0111\u1ed3ng v\u00e0 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh tr\u1ecb gi\u00e1 150 tri\u1ec7u \u0111\u1ed3ng, t\u1ea5t c\u1ea3 \u0111\u1ec1u ch\u1ecbu thu\u1ebf GTGT 10%. Theo \u0110i\u1ec1u 10, Th\u00f4ng t\u01b0 219\/2013\/TT-BTC, n\u1ebfu doanh thu n\u0103m \u0111\u1ea7u ti\u00ean d\u01b0\u1edbi 1 t\u1ef7 \u0111\u1ed3ng, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp tr\u00ean doanh thu thay v\u00ec ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. \u0110i\u1ec1u n\u00e0y c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng b\u1edfi trong giai \u0111o\u1ea1n m\u1edbi th\u00e0nh l\u1eadp, k\u1ebf to\u00e1n ch\u01b0a ph\u1ea3i x\u1eed l\u00fd qu\u00e1 nhi\u1ec1u d\u1eef li\u1ec7u v\u00e0 h\u00f3a \u0111\u01a1n ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, k\u1ebf to\u00e1n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb 15 tri\u1ec7u \u0111\u1ed3ng thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1eeb vi\u1ec7c mua t\u00e0i s\u1ea3n, m\u00e0 ch\u1ec9 c\u1ea7n l\u1eadp b\u00e1o c\u00e1o thu\u1ebf GTGT tr\u00ean m\u1eabu 04\/GTGT, ghi nh\u1eadn t\u1ed5ng doanh thu 800 tri\u1ec7u \u0111\u1ed3ng. Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u00ednh b\u1eb1ng 1% doanh thu, t\u1ee9c 8 tri\u1ec7u \u0111\u1ed3ng. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap doanh nghi\u1ec7p m\u1edbi gi\u1ea3m b\u1edbt kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c v\u00e0 \u0111\u1ea3m b\u1ea3o ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o thu\u1ebf GTGT \u0111\u00fang h\u1ea1n ngay t\u1eeb k\u1ef3 \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 2: Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t kinh doanh c\u00f3 nhi\u1ec1u h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t k\u00ea khai theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, trong qu\u00fd 1\/2025 c\u00f3 t\u1ed5ng doanh thu 12 t\u1ef7 \u0111\u1ed3ng (ch\u1ecbu thu\u1ebf su\u1ea5t 10%) v\u00e0 chi ph\u00ed mua nguy\u00ean v\u1eadt li\u1ec7u, d\u1ecbch v\u1ee5 9 t\u1ef7 \u0111\u1ed3ng, trong \u0111\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng. K\u1ebf to\u00e1n t\u00ednh \u0111\u01b0\u1ee3c thu\u1ebf GTGT \u0111\u1ea7u ra l\u00e0 1,2 t\u1ef7 \u0111\u1ed3ng. Sau khi \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n v\u00e0 s\u1ed5 s\u00e1ch, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o h\u1ee3p l\u1ec7 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb l\u00e0 900 tri\u1ec7u \u0111\u1ed3ng, d\u1eabn \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cu\u1ed1i c\u00f9ng l\u00e0 300 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi l\u1eadp b\u00e1o c\u00e1o thu\u1ebf GTGT, k\u1ebf to\u00e1n s\u1ebd \u0111i\u1ec1n ch\u00ednh x\u00e1c c\u00e1c ch\u1ec9 ti\u00eau quan tr\u1ecdng tr\u00ean t\u1edd khai m\u1eabu 01\/GTGT, \u0111\u1eb7c bi\u1ec7t l\u00e0 ch\u1ec9 ti\u00eau [21], [22], [23] v\u00e0 [40]. Vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 ph\u1ea3i th\u1ef1c hi\u1ec7n qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf tr\u01b0\u1edbc ng\u00e0y 30\/4\/2025. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y cho th\u1ea5y, m\u1ed9t b\u1ea3n b\u00e1o c\u00e1o thu\u1ebf GTGT \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi Nh\u00e0 n\u01b0\u1edbc m\u00e0 c\u00f2n t\u1eadn d\u1ee5ng \u0111\u01b0\u1ee3c l\u1ee3i \u00edch t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf, gi\u1ea3m \u0111\u00e1ng k\u1ec3 chi ph\u00ed th\u1ef1c n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 3: X\u1eed l\u00fd sai s\u00f3t khi \u0111\u00e3 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o thu\u1ebf GTGT qu\u00fd 1\/2025, nh\u01b0ng sau \u0111\u00f3 ph\u00e1t hi\u1ec7n b\u1ecf s\u00f3t m\u1ed9t h\u00f3a \u0111\u01a1n mua v\u1eadt t\u01b0 tr\u1ecb gi\u00e1 50 tri\u1ec7u \u0111\u1ed3ng (VAT 5 tri\u1ec7u). Sai s\u00f3t n\u00e0y th\u01b0\u1eddng g\u1eb7p khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u giao d\u1ecbch, ch\u1ee9ng t\u1eeb kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7. Theo \u0110i\u1ec1u 47, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp t\u1edd khai b\u1ed5 sung \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, thay v\u00ec ch\u1edd sang k\u1ef3 sau. \u0110i\u1ec1u n\u00e0y gi\u00fap minh b\u1ea1ch s\u1ed1 li\u1ec7u v\u00e0 tr\u00e1nh b\u1ecb c\u01a1 quan thu\u1ebf x\u1eed ph\u1ea1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n s\u1ebd th\u1ef1c hi\u1ec7n khai b\u1ed5 sung tr\u00ean m\u1eabu 01\/KHBS, \u0111i\u1ec1u ch\u1ec9nh ch\u1ec9 ti\u00eau [23] \u201cThu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u201d t\u0103ng th\u00eam 5 tri\u1ec7u \u0111\u1ed3ng. Sau \u0111\u00f3, k\u1ebft xu\u1ea5t file XML v\u00e0 n\u1ed9p l\u1ea1i cho c\u01a1 quan thu\u1ebf. Vi\u1ec7c k\u1ecbp th\u1eddi l\u1eadp b\u00e1o c\u00e1o thu\u1ebf GTGT b\u1ed5 sung kh\u00f4ng ch\u1ec9 \u0111\u1ea3m b\u1ea3o \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i doanh nghi\u1ec7p, b\u1edfi s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u0103ng th\u00eam s\u1ebd \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u00e0o k\u1ef3 sau, gi\u00fap gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh b\u00e1o c\u00e1o thu\u1ebf GTGT v\u1edbi c\u00f4ng ngh\u1ec7<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh chuy\u1ec3n \u0111\u1ed5i s\u1ed1 m\u1ea1nh m\u1ebd, vi\u1ec7c l\u00e0m b\u00e1o c\u00e1o thu\u1ebf GTGT kh\u00f4ng c\u00f2n d\u1eebng l\u1ea1i \u1edf kh\u00e2u nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed5 s\u00e1ch truy\u1ec1n th\u1ed1ng. C\u00e1c doanh nghi\u1ec7p ng\u00e0y nay \u0111ang t\u1eadn d\u1ee5ng c\u00f4ng ngh\u1ec7, \u0111\u1eb7c bi\u1ec7t l\u00e0 ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i v\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ec3 n\u00e2ng cao \u0111\u1ed9 ch\u00ednh x\u00e1c, ti\u1ebft ki\u1ec7m th\u1eddi gian, v\u00e0 gi\u1ea3m thi\u1ec3u r\u1ee7i ro sai s\u00f3t. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap k\u1ebf to\u00e1n ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o thu\u1ebf GTGT \u0111\u00fang h\u1ea1n m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>L\u1ee3i \u00edch c\u1ee7a ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n hi\u1ec7n \u0111\u1ea1i mang l\u1ea1i nhi\u1ec1u l\u1ee3i \u00edch v\u01b0\u1ee3t tr\u1ed9i cho doanh nghi\u1ec7p trong vi\u1ec7c l\u1eadp b\u00e1o c\u00e1o thu\u1ebf GTGT. Thay v\u00ec ph\u1ea3i nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u b\u1eb1ng tay, ph\u1ea7n m\u1ec1m c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1eeb c\u00e1c ph\u00e2n h\u1ec7 nh\u01b0 mua h\u00e0ng, b\u00e1n h\u00e0ng, kho v\u00e0 ng\u00e2n h\u00e0ng. \u0110i\u1ec1u n\u00e0y gi\u00fap k\u1ebf to\u00e1n d\u1ec5 d\u00e0ng ph\u00e1t hi\u1ec7n sai l\u1ec7ch, \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin nhanh ch\u00f3ng, v\u00e0 l\u1eadp b\u00e1o c\u00e1o thu\u1ebf theo \u0111\u00fang m\u1eabu bi\u1ec3u m\u1edbi nh\u1ea5t c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<figure id=\"attachment_3293\" aria-describedby=\"caption-attachment-3293\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3293\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Toi-uu-hoa-quy-trinh-bao-cao-thue-GTGT-voi-cong-nghe.jpg\" alt=\"T\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh b\u00e1o c\u00e1o thu\u1ebf GTGT v\u1edbi c\u00f4ng ngh\u1ec7\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Toi-uu-hoa-quy-trinh-bao-cao-thue-GTGT-voi-cong-nghe.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Toi-uu-hoa-quy-trinh-bao-cao-thue-GTGT-voi-cong-nghe-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Toi-uu-hoa-quy-trinh-bao-cao-thue-GTGT-voi-cong-nghe-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Toi-uu-hoa-quy-trinh-bao-cao-thue-GTGT-voi-cong-nghe-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Toi-uu-hoa-quy-trinh-bao-cao-thue-GTGT-voi-cong-nghe-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3293\" class=\"wp-caption-text\">T\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh b\u00e1o c\u00e1o thu\u1ebf GTGT v\u1edbi c\u00f4ng ngh\u1ec7<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, ph\u1ea7n m\u1ec1m c\u00f2n t\u00edch h\u1ee3p c\u00e1c t\u00ednh n\u0103ng ph\u00e2n quy\u1ec1n, l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed, v\u00e0 c\u1ea3nh b\u00e1o l\u1ed7i ngay khi nh\u1eadp sai d\u1eef li\u1ec7u. Nh\u1edd v\u1eady, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 gi\u1ea3m \u0111\u00e1ng k\u1ec3 nguy c\u01a1 k\u00ea khai sai s\u1ed1 li\u1ec7u, b\u1ecf s\u00f3t h\u00f3a \u0111\u01a1n ho\u1eb7c nh\u1ea7m k\u1ef3 k\u00ea khai. Quan tr\u1ecdng h\u01a1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1eadp v\u00e0 g\u1eedi b\u00e1o c\u00e1o thu\u1ebf GTGT tr\u1ef1c tuy\u1ebfn, thay th\u1ebf ho\u00e0n to\u00e0n quy tr\u00ecnh gi\u1ea5y t\u1edd ph\u1ee9c t\u1ea1p, t\u1eeb \u0111\u00f3 ti\u1ebft ki\u1ec7m chi ph\u00ed v\u1eadn h\u00e0nh v\u00e0 nh\u00e2n s\u1ef1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft n\u1ed1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ng\u00e2n h\u00e0ng s\u1ed1<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1ea1nh khi \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 v\u00e0o b\u00e1o c\u00e1o thu\u1ebf GTGT l\u00e0 kh\u1ea3 n\u0103ng k\u1ebft n\u1ed1i tr\u1ef1c ti\u1ebfp v\u1edbi h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. To\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9 t\u1ef1 \u0111\u1ed9ng t\u1eeb ph\u1ea7n m\u1ec1m c\u1ee7a nh\u00e0 cung c\u1ea5p \u0111\u1ebfn h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, gi\u00fap lo\u1ea1i b\u1ecf nguy c\u01a1 th\u1ea5t l\u1ea1c ho\u1eb7c nh\u1eadp sai th\u00f4ng tin. \u0110i\u1ec1u n\u00e0y c\u0169ng t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 k\u1ebf to\u00e1n nhanh ch\u00f3ng ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n, \u0111\u1ea3m b\u1ea3o ch\u1ec9 ti\u00eau k\u00ea khai ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Song song v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, vi\u1ec7c k\u1ebft n\u1ed1i v\u1edbi ng\u00e2n h\u00e0ng s\u1ed1 mang l\u1ea1i l\u1ee3i \u00edch to l\u1edbn trong qu\u1ea3n l\u00fd thanh to\u00e1n. C\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u00f3a \u0111\u01a1n li\u00ean quan, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng kho\u1ea3n thanh to\u00e1n tr\u00ean 20 tri\u1ec7u VN\u0110. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c v\u1ec1 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf. Nh\u1edd \u0111\u00f3, quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o thu\u1ebf GTGT tr\u1edf n\u00ean li\u1ec1n m\u1ea1ch, minh b\u1ea1ch v\u00e0 ho\u00e0n to\u00e0n s\u1ed1 h\u00f3a.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh Lu\u1eadt Thu\u1ebf GTGT s\u1eeda \u0111\u1ed5i 2025 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, vi\u1ec7c l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o thu\u1ebf GTGT \u0111\u00fang h\u1ea1n, ch\u00ednh x\u00e1c kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a gi\u00fap doanh nghi\u1ec7p duy tr\u00ec uy t\u00edn, tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf. Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng v\u1ec1 thu\u1ebf su\u1ea5t, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n ph\u1ea3i n\u1eafm v\u1eefng quy \u0111\u1ecbnh m\u1edbi v\u00e0 \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 hi\u1ec7n \u0111\u1ea1i \u0111\u1ec3 qu\u1ea3n l\u00fd d\u1eef li\u1ec7u hi\u1ec7u qu\u1ea3 h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00e0o s\u1edbm tri\u1ec3n khai ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, k\u1ebft n\u1ed1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ng\u00e2n h\u00e0ng s\u1ed1 s\u1ebd gi\u1ea3m thi\u1ec3u sai s\u00f3t, ti\u1ebft ki\u1ec7m nh\u00e2n s\u1ef1 v\u00e0 ch\u1ee7 \u0111\u1ed9ng tr\u01b0\u1edbc c\u00e1c k\u1ef3 thanh tra, ki\u1ec3m tra thu\u1ebf. \u0110\u1ed3ng th\u1eddi, vi\u1ec7c chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 khoa h\u1ecdc, \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3 v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb theo chu\u1ea9n quy \u0111\u1ecbnh s\u1ebd l\u00e0 l\u1ee3i th\u1ebf quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong giai \u0111o\u1ea1n thay \u0111\u1ed5i n\u00e0y, <\/span><a href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network<\/span><\/a><span style=\"font-weight: 400;\"> cung c\u1ea5p d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n v\u00e0 th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o thu\u1ebf GTGT chuy\u00ean nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang lu\u1eadt, h\u1ea1n ch\u1ebf r\u1ee7i ro v\u00e0 t\u1ed1i \u01b0u h\u00f3a l\u1ee3i \u00edch thu\u1ebf cho doanh nghi\u1ec7p. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia nhi\u1ec1u n\u0103m kinh nghi\u1ec7m, ch\u00fang t\u00f4i cam k\u1ebft mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n, ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Th\u00f4ng tin li\u00ean h\u1ec7:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN &#8211; Master Accountant Network<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0111\u01b0\u1eddng 43, ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh\u00a0<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hotline: <\/b><span style=\"font-weight: 400;\">0903 963 163 &#8211; 0903 428 622<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Email:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o thu\u1ebf GTGT l\u00e0 ngh\u0129a v\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p duy tr\u00ec t\u00ednh h\u1ee3p ph\u00e1p trong ho\u1ea1t \u0111\u1ed9ng kinh doanh. Theo th\u00f4ng tin t\u1eeb B\u1ed9 T\u00e0i ch\u00ednh, trong n\u0103m 2024, ng\u00e0nh thu\u1ebf \u0111\u00e3 x\u1eed l\u00fd vi ph\u1ea1m thu\u1ebf \u0111\u1ed1i v\u1edbi 33.003 tr\u01b0\u1eddng h\u1ee3p, bao g\u1ed3m 736 doanh nghi\u1ec7p v\u00e0 32.267 c\u00e1 nh\u00e2n, v\u1edbi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":3289,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,1],"tags":[],"class_list":["post-2964","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-huong-dan","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2964","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=2964"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/2964\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3289"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=2964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=2964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=2964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}