{"id":5812,"date":"2026-04-23T11:47:56","date_gmt":"2026-04-23T04:47:56","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5812"},"modified":"2026-04-23T11:50:08","modified_gmt":"2026-04-23T04:50:08","slug":"cong-van-2524","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-2524\/","title":{"rendered":"C\u00f4ng v\u0103n 2524\/CT-CS: Thu\u1ebf GTGT khi b\u00e1n t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2524\/CT-CS \u0111\u01b0\u1ee3c C\u1ee5c Thu\u1ebf ban h\u00e0nh nh\u1eb1m gi\u1ea3i \u0111\u00e1p c\u00e1c v\u01b0\u1edbng m\u1eafc c\u1ee7a doanh nghi\u1ec7p v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t d\u00f9ng \u0111\u1ec3 th\u1ebf ch\u1ea5p. Trong b\u1ed1i c\u1ea3nh nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 d\u00f2ng ti\u1ec1n v\u00e0 ph\u1ea3i x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 t\u1ea5t to\u00e1n n\u1ee3 vay, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf hay kh\u00f4ng ch\u1ecbu thu\u1ebf l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2524\/CT-CS \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t kim ch\u1ec9 nam cho c\u00e1c \u0111\u01a1n v\u1ecb \u0111ang trong qu\u00e1 tr\u00ecnh gi\u1ea3i ch\u1ea5p v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n theo y\u00eau c\u1ea7u c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. Hi\u1ec3u r\u00f5 tinh th\u1ea7n c\u1ee7a v\u0103n b\u1ea3n n\u00e0y gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh t\u1ed1i \u01b0u h\u00f3a \u0111\u01b0\u1ee3c chi ph\u00ed thu\u1ebf c\u0169ng nh\u01b0 h\u1ea1n ch\u1ebf c\u00e1c r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t trong c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin nhanh d\u00e0nh v\u1ec1 C\u00f4ng v\u0103n 2524\/CT-CS<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 2524\/CT-CS l\u00e0<\/b><span style=\"font-weight: 400;\"> v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a c\u01a1 quan Thu\u1ebf v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m (g\u1ed3m t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t) khi doanh nghi\u1ec7p kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>M\u1ee5c \u0111\u00edch:<\/b><span style=\"font-weight: 400;\"> X\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n b\u00e1n \u0111\u1ec3 tr\u1ea3 n\u1ee3 ng\u00e2n h\u00e0ng c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Applicable objects:<\/b><span style=\"font-weight: 400;\"> C\u00e1c doanh nghi\u1ec7p c\u00f3 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p t\u1ea1i ng\u00e2n h\u00e0ng, c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1eddi \u0111i\u1ec3m c\u1ea7n \u00e1p d\u1ee5ng:<\/b><span style=\"font-weight: 400;\"> Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n gi\u1ea3i ch\u1ea5p \u0111\u1ec3 b\u00e1n t\u00e0i s\u1ea3n tr\u1ea3 n\u1ee3 theo v\u0103n b\u1ea3n \u0111\u1ed3ng \u00fd c\u1ee7a ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 2524\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_5815\" aria-describedby=\"caption-attachment-5815\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5815\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-boi-canh-phap-ly-cua-Cong-van-2524_CT-CS.jpg\" alt=\"\u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 2524\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-boi-canh-phap-ly-cua-Cong-van-2524_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-boi-canh-phap-ly-cua-Cong-van-2524_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-boi-canh-phap-ly-cua-Cong-van-2524_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-boi-canh-phap-ly-cua-Cong-van-2524_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dinh-nghia-va-boi-canh-phap-ly-cua-Cong-van-2524_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5815\" class=\"wp-caption-text\">\u0110\u1ecbnh ngh\u0129a v\u00e0 b\u1ed1i c\u1ea3nh ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 2524\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-2524-CT-CS-2026-chinh-sach-thue-gia-tri-gia-tang-702818.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2524\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp v\u00e0o B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 v\u00e0 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\"> hi\u1ec7n h\u00e0nh \u0111\u1ec3 \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn. Theo quy \u0111\u1ecbnh, t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p l\u00e0 t\u00e0i s\u1ea3n m\u00e0 b\u00ean th\u1ebf ch\u1ea5p d\u00f9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 d\u00e2n s\u1ef1 \u0111\u1ed1i v\u1edbi b\u00ean nh\u1eadn th\u1ebf ch\u1ea5p m\u00e0 kh\u00f4ng chuy\u1ec3n giao t\u00e0i s\u1ea3n \u0111\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a v\u0103n b\u1ea3n n\u00e0y n\u1eb1m \u1edf vi\u1ec7c k\u1ebft n\u1ed1i gi\u1eefa quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch b\u1ea3o \u0111\u1ea3m v\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. C\u1ee5 th\u1ec3, C\u00f4ng v\u0103n 2524\/CT-CS l\u00e0m r\u00f5 r\u1eb1ng ho\u1ea1t \u0111\u1ed9ng b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 thu h\u1ed3i n\u1ee3 c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng, t\u1eeb \u0111\u00f3 h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf su\u1ea5t theo l\u1ed9 tr\u00ecnh quy \u0111\u1ecbnh t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-219-2013-TT-BTC-huong-dan-Luat-thue-gia-tri-gia-tang-va-Nghi-dinh-209-2013-ND-CP-220761.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 219\/2013\/TT-BTC<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 &#8220;b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ec3 tr\u1ea3 n\u1ee3&#8221; d\u01b0\u1edbi s\u1ef1 gi\u00e1m s\u00e1t ho\u1eb7c \u0111\u1ed3ng \u00fd c\u1ee7a ng\u00e2n h\u00e0ng l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t. N\u1ebfu kh\u00f4ng c\u00f3 h\u01b0\u1edbng d\u1eabn n\u00e0y, doanh nghi\u1ec7p r\u1ea5t d\u1ec5 nh\u1ea7m l\u1eabn gi\u1eefa vi\u1ec7c b\u00e1n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng (ch\u1ecbu thu\u1ebf 10%) v\u00e0 b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m (c\u00f3 th\u1ec3 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 2524\/CT-CS trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh, vi\u1ec7c d\u1ef1 b\u00e1o ch\u00ednh x\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n th\u1ef1c thu sau khi tr\u1eeb n\u1ee3 ng\u00e2n h\u00e0ng. C\u00f4ng v\u0103n 2524\/CT-CS gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n ho\u1eb7c kh\u00f4ng xu\u1ea5t <\/span><a href=\"https:\/\/thue.man.net.vn\/hoa-don-gtgt\/\"><span style=\"font-weight: 400;\">VAT invoice<\/span><\/a><span style=\"font-weight: 400;\"> t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00f4ng t\u00e1c ki\u1ec3m to\u00e1n, \u0111\u00e2y l\u00e0 b\u1eb1ng ch\u1ee9ng quan tr\u1ecdng \u0111\u1ec3 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n doanh thu v\u00e0 thu\u1ebf \u0111\u1ea7u ra. N\u1ebfu doanh nghi\u1ec7p \u00e1p d\u1ee5ng sai m\u1ee9c thu\u1ebf su\u1ea5t, s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch 10% tr\u00ean gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (th\u01b0\u1eddng l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn) s\u1ebd t\u1ea1o ra m\u1ed9t l\u1ed7 h\u1ed5ng t\u00e0i ch\u00ednh kh\u1ed5ng l\u1ed3 n\u1ebfu b\u1ecb c\u01a1 quan thu\u1ebf truy thu sau 3-5 n\u0103m ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01a1n n\u1eefa, v\u0103n b\u1ea3n n\u00e0y c\u00f2n gi\u00fap minh b\u1ea1ch h\u00f3a quy\u1ec1n l\u1ee3i gi\u1eefa ba b\u00ean: Doanh nghi\u1ec7p (B\u00ean th\u1ebf ch\u1ea5p), Ng\u00e2n h\u00e0ng (B\u00ean nh\u1eadn th\u1ebf ch\u1ea5p) v\u00e0 Ng\u01b0\u1eddi mua t\u00e0i s\u1ea3n. S\u1ef1 r\u00f5 r\u00e0ng v\u1ec1 thu\u1ebf gi\u00fap \u0111\u1ea9y nhanh qu\u00e1 tr\u00ecnh thanh l\u00fd t\u00e0i s\u1ea3n, gi\u00fap doanh nghi\u1ec7p s\u1edbm tho\u00e1t kh\u1ecfi n\u1ee3 x\u1ea5u v\u00e0 ph\u1ee5c h\u1ed3i s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2524\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_5816\" aria-describedby=\"caption-attachment-5816\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5816\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-chiu-tac-dong-truc-tiep-tu-huong-dan-tai-Cong-van-2524_CT-CS.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2524\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-chiu-tac-dong-truc-tiep-tu-huong-dan-tai-Cong-van-2524_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-chiu-tac-dong-truc-tiep-tu-huong-dan-tai-Cong-van-2524_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-chiu-tac-dong-truc-tiep-tu-huong-dan-tai-Cong-van-2524_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-chiu-tac-dong-truc-tiep-tu-huong-dan-tai-Cong-van-2524_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-chiu-tac-dong-truc-tiep-tu-huong-dan-tai-Cong-van-2524_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5816\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2524\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u1ea7u ti\u00ean l\u00e0 c\u00e1c doanh nghi\u1ec7p \u0111ang c\u00f3 kho\u1ea3n vay n\u1ee3 qu\u00e1 h\u1ea1n ho\u1eb7c n\u1ee3 x\u1ea5u t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i. Khi c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y bu\u1ed9c ph\u1ea3i d\u00f9ng t\u00e0i s\u1ea3n \u0111\u00e3 th\u1ebf ch\u1ea5p (nh\u00e0 x\u01b0\u1edfng, v\u0103n ph\u00f2ng g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t) \u0111\u1ec3 b\u00e1n v\u00e0 thanh to\u00e1n n\u1ee3 vay, h\u1ecd ph\u1ea3i tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 2524\/CT-CS.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng th\u1ee9 hai l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, c\u1ee5 th\u1ec3 trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 Ng\u00e2n h\u00e0ng TMCP \u0110\u1ea7u t\u01b0 v\u00e0 Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam (BIDV). Ng\u00e2n h\u00e0ng c\u1ea7n n\u1eafm r\u00f5 quy \u0111\u1ecbnh \u0111\u1ec3 ban h\u00e0nh c\u00e1c v\u0103n b\u1ea3n \u0111\u1ed3ng \u00fd gi\u1ea3i ch\u1ea5p v\u00e0 gi\u00e1m s\u00e1t vi\u1ec7c thu h\u1ed3i n\u1ee3 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i c\u00f9ng, c\u00e1c c\u01a1 quan Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng, \u0111\u1eb7c bi\u1ec7t l\u00e0 C\u1ee5c Thu\u1ebf TP H\u1ed3 Ch\u00ed Minh, s\u1ebd c\u0103n c\u1ee9 v\u00e0o \u0111\u00e2y \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn tr\u1ef1c ti\u1ebfp cho doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd. Vi\u1ec7c th\u1ed1ng nh\u1ea5t c\u00e1ch hi\u1ec3u gi\u1eefa Trung \u01b0\u01a1ng v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng th\u00f4ng qua c\u00e1c c\u00f4ng v\u0103n nh\u01b0 2524\/CT-CS l\u00e0 c\u1ef1c k\u1ef3 c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 c\u00f4ng b\u1eb1ng trong th\u1ef1c thi ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n v\u00e0 m\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf theo C\u00f4ng v\u0103n 2524\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_5814\" aria-describedby=\"caption-attachment-5814\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5814\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-va-moc-thoi-gian-ap-dung-thuc-te-theo-Cong-van-2524_CT-CS.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n v\u00e0 m\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf theo C\u00f4ng v\u0103n 2524\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-va-moc-thoi-gian-ap-dung-thuc-te-theo-Cong-van-2524_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-va-moc-thoi-gian-ap-dung-thuc-te-theo-Cong-van-2524_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-va-moc-thoi-gian-ap-dung-thuc-te-theo-Cong-van-2524_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-va-moc-thoi-gian-ap-dung-thuc-te-theo-Cong-van-2524_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Dieu-kien-va-moc-thoi-gian-ap-dung-thuc-te-theo-Cong-van-2524_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5814\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n v\u00e0 m\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng th\u1ef1c t\u1ebf theo C\u00f4ng v\u0103n 2524\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch theo C\u00f4ng v\u0103n 2524\/CT-CS, doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n h\u1ee3p ph\u00e1p v\u00e0 \u0111\u00e3 \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m t\u1ea1i c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n t\u00e0i s\u1ea3n th\u1ef1c s\u1ef1 m\u1ea5t kh\u1ea3 n\u0103ng tr\u1ea3 n\u1ee3 theo c\u00e1c cam k\u1ebft t\u00edn d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c c\u1ee7a Ng\u00e2n h\u00e0ng \u0111\u1ed3ng \u00fd vi\u1ec7c gi\u1ea3i ch\u1ea5p \u0111\u1ec3 doanh nghi\u1ec7p t\u1ef1 b\u00e1n t\u00e0i s\u1ea3n nh\u1eb1m m\u1ee5c \u0111\u00edch duy nh\u1ea5t l\u00e0 tr\u1ea3 n\u1ee3 cho ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1ed1c th\u1eddi gian, c\u00f4ng v\u0103n \u0111\u01b0\u1ee3c k\u00fd ng\u00e0y 20\/04\/2026, \u00e1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch ph\u00e1t sinh trong giai \u0111o\u1ea1n n\u00e0y v\u00e0 c\u00e1c v\u1ee5 vi\u1ec7c \u0111ang t\u1ed3n \u0111\u1ecdng ch\u1edd x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t c\u1ee7a n\u0103m 2026-2027. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd r\u00e0 so\u00e1t l\u1ea1i c\u00e1c bi\u00ean b\u1ea3n h\u1ecdp h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb v\u00e0 c\u00e1c v\u0103n b\u1ea3n l\u00e0m vi\u1ec7c v\u1edbi ng\u00e2n h\u00e0ng \u0111\u1ec3 kh\u1edbp \u0111\u00fang th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n giao d\u1ecbch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 2524\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u s\u00e2u v\u1ec1 C\u00f4ng v\u0103n 2524\/CT-CS, ch\u00fang ta c\u1ea7n n\u1eafm v\u1eefng h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n 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 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 2524\/CT-CS<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u v\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung t\u00f3m l\u01b0\u1ee3c li\u00ean quan<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 s\u1ed1 91\/2015\/QH13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14\/11\/2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a c\u00e1c b\u00ean trong giao d\u1ecbch th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 209\/2013\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">19\/10\/2013<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 12\/2015\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12\/02\/2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 t\u00edn d\u1ee5ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 219\/2013\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/12\/2013<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft nh\u1ea5t v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT (Kho\u1ea3n 8 \u0110i\u1ec1u 4).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 26\/2015\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">27\/02\/2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 219, b\u1ed5 sung v\u00ed d\u1ee5 3a v\u1ec1 b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m n\u1ee3 vay.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1eafm b\u1eaft c\u00e1c v\u0103n b\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u00e1i nh\u00ecn \u0111a chi\u1ec1u v\u00e0 t\u1ef1 tin h\u01a1n khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Ph\u00e2n t\u00edch th\u1ef1c t\u1ebf t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n Lilama 45.1<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng: C\u00f4ng ty Lilama 45.1 th\u1ebf ch\u1ea5p t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t t\u1ea1i BIDV TP.HCM \u0111\u1ec3 vay v\u1ed1n. Do g\u1eb7p kh\u00f3 kh\u0103n trong thi c\u00f4ng c\u00e1c c\u00f4ng tr\u00ecnh tr\u1ecdng \u0111i\u1ec3m n\u0103m 2025, c\u00f4ng ty kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng thanh to\u00e1n g\u1ed1c v\u00e0 l\u00e3i \u0111\u00fang h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\u1eed l\u00fd theo C\u00f4ng v\u0103n 2524\/CT-CS:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 1:<\/b><span style=\"font-weight: 400;\"> Ng\u00e2n h\u00e0ng BIDV ph\u00e1t h\u00e0nh v\u0103n b\u1ea3n \u0111\u1ed3ng \u00fd gi\u1ea3i ch\u1ea5p t\u00e0i s\u1ea3n \u0111\u1ec3 Lilama 45.1 t\u00ecm ki\u1ebfm \u0111\u1ed1i t\u00e1c mua t\u00e0i s\u1ea3n. S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c ph\u1ea3i chuy\u1ec3n tr\u1ef1c ti\u1ebfp v\u00e0o t\u00e0i kho\u1ea3n phong t\u1ecfa t\u1ea1i ng\u00e2n h\u00e0ng \u0111\u1ec3 thu n\u1ee3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 2:<\/b><span style=\"font-weight: 400;\"> Lilama 45.1 k\u00fd h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng t\u00e0i s\u1ea3n cho b\u00ean th\u1ee9 ba.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 3:<\/b><span style=\"font-weight: 400;\"> C\u0103n c\u1ee9 v\u00e0o h\u01b0\u1edbng d\u1eabn, ho\u1ea1t \u0111\u1ed9ng b\u00e1n t\u00e0i s\u1ea3n n\u00e0y thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo d\u1ecbch v\u1ee5 t\u00edn d\u1ee5ng. C\u00f4ng ty th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ecbu thu\u1ebf, ghi r\u00f5 l\u00fd do b\u00e1n t\u00e0i s\u1ea3n tr\u1ea3 n\u1ee3 ng\u00e2n h\u00e0ng theo C\u00f4ng v\u0103n 2524\/CT-CS.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebft qu\u1ea3: C\u00f4ng ty gi\u1ea3m b\u1edbt \u0111\u01b0\u1ee3c \u00e1p l\u1ef1c t\u00e0i ch\u00ednh kho\u1ea3ng 10% gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n (n\u1ebfu ph\u1ea3i n\u1ed9p thu\u1ebf GTGT \u0111\u1ea7u ra m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n). \u0110\u1ed3ng th\u1eddi, ng\u01b0\u1eddi mua c\u0169ng y\u00ean t\u00e2m v\u1ec1 t\u00ednh ph\u00e1p l\u00fd c\u1ee7a h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>So s\u00e1nh B\u00e1n t\u00e0i s\u1ea3n th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng v\u00e0 B\u00e1n t\u00e0i s\u1ea3n tr\u1ea3 n\u1ee3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e2n bi\u1ec7t gi\u1eefa b\u00e1n t\u00e0i s\u1ea3n th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng v\u00e0 b\u00e1n t\u00e0i s\u1ea3n nh\u1eb1m m\u1ee5c \u0111\u00edch tr\u1ea3 n\u1ee3 l\u00e0 r\u1ea5t quan tr\u1ecdng, \u0111\u1eb7c bi\u1ec7t trong x\u1eed l\u00fd thu\u1ebf v\u00e0 h\u1ed3 s\u01a1 ph\u00e1p l\u00fd. Hai h\u00ecnh th\u1ee9c n\u00e0y c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t r\u00f5 r\u1ec7t v\u1ec1 m\u1ee5c \u0111\u00edch giao d\u1ecbch, c\u00e1ch xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf GTGT. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap doanh nghi\u1ec7p nh\u1eadn di\u1ec7n v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh, h\u1ea1n ch\u1ebf r\u1ee7i ro khi th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng so s\u00e1nh B\u00e1n t\u00e0i s\u1ea3n th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng v\u00e0 B\u00e1n t\u00e0i s\u1ea3n tr\u1ea3 n\u1ee3<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00e1n t\u00e0i s\u1ea3n th\u01b0\u01a1ng m\u1ea1i<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00e1n t\u00e0i s\u1ea3n tr\u1ea3 n\u1ee3 (C\u00f4ng v\u0103n 2524\/CT-CS)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Purpose<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ecm ki\u1ebfm l\u1ee3i nhu\u1eadn, lu\u00e2n chuy\u1ec3n v\u1ed1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu h\u1ed3i n\u1ee3 cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ef1 hi\u1ec7n di\u1ec7n c\u1ee7a Ng\u00e2n h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Optional<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ed3ng \u00fd gi\u1ea3i ch\u1ea5p\/thu h\u1ed3i n\u1ee3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VAT rate<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng l\u00e0 10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Not subject to VAT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT \u0111\u1ee7 thu\u1ebf su\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Xu\u1ea5t h\u00f3a \u0111\u01a1n, d\u00f2ng thu\u1ebf su\u1ea5t g\u1ea1ch ch\u00e9o ho\u1eb7c ghi &#8220;KCT&#8221;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Legal risks<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1ea5p, theo quy tr\u00ecnh b\u00e1n h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cao, c\u1ea7n ch\u1ee9ng minh m\u1ee5c \u0111\u00edch tr\u1ea3 n\u1ee3 r\u00f5 r\u00e0ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh c\u1ee7a chuy\u00ean gia v\u1ec1 r\u1ee7i ro v\u00e0 kinh nghi\u1ec7m x\u1eed l\u00fd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi g\u00f3c \u0111\u1ed9 m\u1ed9t chuy\u00ean gia l\u00e2u n\u0103m t\u1ea1i MAN &#8211; Master Accountant Network, t\u00f4i nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t th\u01b0\u1eddng m\u1eafc l\u1ed7i &#8220;quy tr\u00ecnh ng\u01b0\u1ee3c&#8221;. Ngh\u0129a l\u00e0 h\u1ecd b\u00e1n t\u00e0i s\u1ea3n tr\u01b0\u1edbc, sau \u0111\u00f3 m\u1edbi xin v\u0103n b\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00f3a \u0111\u01a1n kh\u00f4ng ch\u1ecbu thu\u1ebf. \u0110i\u1ec1u n\u00e0y c\u1ef1c k\u1ef3 nguy hi\u1ec3m. C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 b\u00e1c b\u1ecf t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a vi\u1ec7c &#8220;kh\u00f4ng ch\u1ecbu thu\u1ebf&#8221; n\u1ebfu v\u0103n b\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng c\u00f3 ng\u00e0y ban h\u00e0nh sau ng\u00e0y tr\u00ean h\u1ee3p \u0111\u1ed3ng c\u00f4ng ch\u1ee9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh nghi\u1ec7m c\u1ee7a ch\u00fang t\u00f4i khi t\u01b0 v\u1ea5n cho h\u00e0ng tr\u0103m doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam l\u00e0 lu\u00f4n ph\u1ea3i l\u1eadp m\u1ed9t &#8220;H\u1ed3 s\u01a1 tu\u00e2n th\u1ee7&#8221; ri\u00eang cho c\u00e1c giao d\u1ecbch n\u00e0y. H\u1ed3 s\u01a1 bao g\u1ed3m: H\u1ee3p \u0111\u1ed3ng vay v\u1ed1n ban \u0111\u1ea7u, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m, V\u0103n b\u1ea3n th\u00f4ng b\u00e1o n\u1ee3 qu\u00e1 h\u1ea1n c\u1ee7a ng\u00e2n h\u00e0ng, v\u00e0 quan tr\u1ecdng nh\u1ea5t l\u00e0 V\u0103n b\u1ea3n \u0111\u1ed3ng \u00fd gi\u1ea3i ch\u1ea5p \u0111\u1ec3 b\u00e1n t\u00e0i s\u1ea3n tr\u1ea3 n\u1ee3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t r\u1ee7i ro kh\u00e1c l\u00e0 vi\u1ec7c ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb gi\u1eefa quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t (kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT theo lu\u1eadt \u0111\u1ea5t \u0111ai) v\u00e0 t\u00e0i s\u1ea3n g\u1eafn li\u1ec1n v\u1edbi \u0111\u1ea5t (nh\u00e0 x\u01b0\u1edfng, c\u00f4ng tr\u00ecnh). C\u00f4ng v\u0103n 2524\/CT-CS \u0111\u00e3 gi\u00fap g\u1ed9p chung c\u1ea3 hai th\u00e0nh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, gi\u00fap k\u1ebf to\u00e1n b\u1edbt \u0111au \u0111\u1ea7u trong vi\u1ec7c b\u00f3c t\u00e1ch gi\u00e1 tr\u1ecb \u0111\u1ec3 t\u00ednh thu\u1ebf t\u1eebng ph\u1ea7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2524\/CT-CS l\u00e0 m\u1ed9t v\u0103n b\u1ea3n c\u00f3 t\u00ednh th\u1ef1c ti\u1ec5n cao, gi\u00fap doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng th\u00e1o g\u1ee1 c\u00e1c n\u00fat th\u1eaft v\u1ec1 thu\u1ebf trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd n\u1ee3 x\u1ea5u. Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c h\u01b0\u1edbng d\u1eabn kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m chi ph\u00ed thu\u1ebf h\u1ee3p ph\u00e1p m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch trong s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, t\u1ea1o n\u1ec1n t\u1ea3ng v\u1eefng ch\u1eafc cho vi\u1ec7c ph\u1ee5c h\u1ed3i t\u00e0i ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf li\u00ean t\u1ee5c thay \u0111\u1ed5i nh\u01b0 hi\u1ec7n nay, vi\u1ec7c \u0111\u1ed3ng h\u00e0nh c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n am hi\u1ec3u th\u1ef1c t\u1ebf l\u00e0 v\u00f4 c\u00f9ng c\u1ea7n thi\u1ebft. MAN &#8211; Master Accountant Network t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady h\u00e0ng \u0111\u1ea7u t\u1ea1i Vi\u1ec7t Nam, chuy\u00ean cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n v\u1ec1 <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 t\u01b0 v\u1ea5n qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf chuy\u00ean s\u00e2u. Ch\u00fang t\u00f4i cam k\u1ebft b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i t\u1ed1i \u0111a cho doanh nghi\u1ec7p th\u00f4ng qua nh\u1eefng am hi\u1ec3u s\u1eafc b\u00e9n v\u1ec1 c\u00e1c c\u00f4ng v\u0103n, ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t nh\u01b0 C\u00f4ng v\u0103n 2524\/CT-CS.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>5 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 2524\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>N\u1ebfu doanh nghi\u1ec7p b\u00e1n t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb cao h\u01a1n d\u01b0 n\u1ee3 t\u1ea1i ng\u00e2n h\u00e0ng th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo tinh th\u1ea7n C\u00f4ng v\u0103n 2524\/CT-CS v\u00e0 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, n\u1ebfu to\u00e0n b\u1ed9 vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng gi\u00e1m s\u00e1t \u0111\u1ec3 thu n\u1ee3, th\u00ec to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u00f3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem l\u00e0 b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m. Tuy nhi\u00ean, n\u1ebfu doanh nghi\u1ec7p b\u00e1n t\u00e0i s\u1ea3n l\u1ea5y ti\u1ec1n tr\u1ea3 n\u1ee3 m\u1ed9t ph\u1ea7n v\u00e0 gi\u1eef l\u1ea1i m\u1ed9t ph\u1ea7n l\u1edbn cho m\u1ee5c \u0111\u00edch kh\u00e1c, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 y\u00eau c\u1ea7u t\u00e1ch ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u1ec3 t\u00ednh thu\u1ebf 10%.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>C\u00f4ng ty ch\u00fang t\u00f4i t\u1ef1 b\u00e1n t\u00e0i s\u1ea3n \u0111\u1ec3 l\u1ea5y ti\u1ec1n tr\u1ea3 n\u1ee3 m\u00e0 kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2524\/CT-CS kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTuy\u1ec7t \u0111\u1ed1i kh\u00f4ng. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 b\u00e1n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i th\u00f4ng th\u01b0\u1eddng v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf GTGT 10%. V\u0103n b\u1ea3n \u0111\u1ed3ng \u00fd c\u1ee7a ng\u00e2n h\u00e0ng l\u00e0 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n v\u00e0 \u0111\u1ee7.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 2524\/CT-CS c\u00f3 \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng v\u0103n n\u00e0y h\u01b0\u1edbng d\u1eabn cho c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb (th\u01b0\u1eddng l\u00e0 doanh nghi\u1ec7p). C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c t\u1ef7 l\u1ec7 tr\u00ean doanh thu c\u00f3 quy \u0111\u1ecbnh ri\u00eang nh\u01b0ng c\u0169ng d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>H\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ghi th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT. T\u1ea1i d\u00f2ng thu\u1ebf su\u1ea5t v\u00e0 ti\u1ec1n thu\u1ebf GTGT g\u1ea1ch ch\u00e9o, ho\u1eb7c ghi Kh\u00f4ng ch\u1ecbu thu\u1ebf theo Kho\u1ea3n 8 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u00e0 C\u00f4ng v\u0103n 2524\/CT-CS.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u00e0i s\u1ea3n l\u00e0 xe \u00f4 t\u00f4 th\u1ebf ch\u1ea5p ng\u00e2n h\u00e0ng khi b\u00e1n c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. H\u01b0\u1edbng d\u1eabn n\u00e0y \u00e1p d\u1ee5ng chung cho t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m, kh\u00f4ng ch\u1ec9 ri\u00eang b\u1ea5t \u0111\u1ed9ng s\u1ea3n, mi\u1ec5n l\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u0103ng k\u00fd giao d\u1ecbch b\u1ea3o \u0111\u1ea3m v\u00e0 m\u1ee5c \u0111\u00edch tr\u1ea3 n\u1ee3 ng\u00e2n h\u00e0ng.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"N\u1ebfu doanh nghi\u1ec7p b\u00e1n t\u00e0i s\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb cao h\u01a1n d\u01b0 n\u1ee3 t\u1ea1i ng\u00e2n h\u00e0ng th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo tinh th\u1ea7n C\u00f4ng v\u0103n 2524\/CT-CS v\u00e0 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, n\u1ebfu to\u00e0n b\u1ed9 vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ng\u00e2n h\u00e0ng gi\u00e1m s\u00e1t \u0111\u1ec3 thu n\u1ee3, th\u00ec to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb \u0111\u00f3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem l\u00e0 b\u00e1n t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m. 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C\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n ho\u1eb7c t\u1ef7 l\u1ec7 tr\u00ean doanh thu c\u00f3 quy \u0111\u1ecbnh ri\u00eang nh\u01b0ng c\u0169ng d\u1ef1a tr\u00ean nguy\u00ean t\u1eafc t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"H\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ghi th\u1ebf n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT. 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Trong b\u1ed1i c\u1ea3nh nhi\u1ec1u doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 d\u00f2ng ti\u1ec1n v\u00e0 ph\u1ea3i x\u1eed l\u00fd t\u00e0i s\u1ea3n b\u1ea3o \u0111\u1ea3m \u0111\u1ec3 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5813,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-5812","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5812","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=5812"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5812\/revisions"}],"predecessor-version":[{"id":5818,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/5812\/revisions\/5818"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/5813"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=5812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=5812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=5812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}