{"id":6852,"date":"2026-07-03T17:14:25","date_gmt":"2026-07-03T10:14:25","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6852"},"modified":"2026-07-03T17:14:25","modified_gmt":"2026-07-03T10:14:25","slug":"cong-van-4425","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-4425\/","title":{"rendered":"C\u00f4ng v\u0103n 4425\/CT-CS v\u1ec1 thu\u1ebf GTGT doanh nghi\u1ec7p H\u00e0n Qu\u1ed1c"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-4425-ct-cs-2026-cua-cuc-thue-ve-thue-gia-tri-gia-tang-439162-d6.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4425\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 1\/7\/2026, ph\u00fac \u0111\u00e1p ki\u1ebfn ngh\u1ecb c\u1ee7a Hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p H\u00e0n Qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam (KOCHAM) li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) 0% v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u00f3 \u00fd ngh\u0129a th\u1ef1c ti\u1ec5n l\u1edbn \u0111\u1ed1i v\u1edbi kh\u1ed1i doanh nghi\u1ec7p FDI, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, gia c\u00f4ng c\u00f3 ph\u00e1t sinh giao d\u1ecbch giao nh\u1eadn h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In this context <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Dau-tu\/Luat-sua-doi-Luat-Dau-thau-Luat-Dau-tu-theo-phuong-thuc-doi-tac-cong-tu-2025-so-90-2025-QH15-662379.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1ed1 90\/2025\/QH15<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Nghi-dinh-167-2025-ND-CP-sua-doi-Nghi-dinh-08-2015-ND-CP-huong-dan-Luat-Hai-quan-577436.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\"> v\u1eeba s\u1eeda \u0111\u1ed5i h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh v\u1ec1 h\u1ea3i quan v\u00e0 thu\u1ebf GTGT li\u00ean quan \u0111\u1ebfn xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7, nhi\u1ec1u doanh nghi\u1ec7p \u0111ang l\u00fang t\u00fang trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh giao d\u1ecbch c\u1ee7a m\u00ecnh thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u0169 hay quy \u0111\u1ecbnh m\u1edbi. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn chuy\u00ean m\u00f4n c\u1ee7a <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam, s\u1ebd ph\u00e2n t\u00edch to\u00e0n di\u1ec7n n\u1ed9i dung c\u00f4ng v\u0103n n\u00e0y.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 4425\/CT-CS<\/b><\/caption>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">&#8211; C\u00f4ng v\u0103n 4425\/CT-CS l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb c\u1ee7a KOCHAM v\u1ec1 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7, ban h\u00e0nh ng\u00e0y 1\/7\/2026.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">&#8211; D\u00f9ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% v\u00e0 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf GTGT.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">&#8211; \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch mua b\u00e1n, gia c\u00f4ng h\u00e0ng h\u00f3a giao nh\u1eadn t\u1ea1i Vi\u1ec7t Nam theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, nh\u1ea5t l\u00e0 doanh nghi\u1ec7p H\u00e0n Qu\u1ed1c v\u00e0 FDI.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">&#8211; C\u1ea7n tham chi\u1ebfu khi doanh nghi\u1ec7p l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT ho\u1eb7c khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh v\u1ec1 t\u1edd khai h\u1ea3i quan xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 4425\/CT-CS l\u00e0 g\u00ec v\u00e0 \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_6854\" aria-describedby=\"caption-attachment-6854\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6854\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4425_CT-CS-la-gi-va-duoc-ban-hanh-trong-boi-canh-nao.jpg\" alt=\"C\u00f4ng v\u0103n 4425\/CT-CS l\u00e0 g\u00ec v\u00e0 \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4425_CT-CS-la-gi-va-duoc-ban-hanh-trong-boi-canh-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4425_CT-CS-la-gi-va-duoc-ban-hanh-trong-boi-canh-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4425_CT-CS-la-gi-va-duoc-ban-hanh-trong-boi-canh-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4425_CT-CS-la-gi-va-duoc-ban-hanh-trong-boi-canh-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Cong-van-4425_CT-CS-la-gi-va-duoc-ban-hanh-trong-boi-canh-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6854\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 4425\/CT-CS l\u00e0 g\u00ec v\u00e0 \u0111\u01b0\u1ee3c ban h\u00e0nh trong b\u1ed1i c\u1ea3nh n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, C\u00f4ng v\u0103n 4425\/CT-CS kh\u00f4ng ph\u1ea3i l\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt m\u00e0 l\u00e0 v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh mang t\u00ednh h\u01b0\u1edbng d\u1eabn, gi\u1ea3i \u0111\u00e1p c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p c\u1ee5 th\u1ec3. V\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 tr\u1ea3 l\u1eddi ba c\u00f4ng v\u0103n ki\u1ebfn ngh\u1ecb c\u1ee7a KOCHAM, c\u1ee5 th\u1ec3 l\u00e0 c\u00f4ng v\u0103n s\u1ed1 0414\/KC-CT ng\u00e0y 13\/4\/2026, c\u00f4ng v\u0103n s\u1ed1 0416\/KCCT ng\u00e0y 16\/4\/2026 v\u00e0 c\u00f4ng v\u0103n s\u1ed1 0416\/KC-BTC ng\u00e0y 16\/4\/2026, xoay quanh vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 v\u00e0 ti\u1ebfn \u0111\u1ed9 x\u1eed l\u00fd ho\u00e0n thu\u1ebf cho c\u00e1c h\u1ed9i vi\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 c\u00f4ng v\u0103n ra \u0111\u1eddi \u0111\u00fang v\u00e0o th\u1eddi \u0111i\u1ec3m giao thoa gi\u1eefa hai h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh. Tr\u01b0\u1edbc ng\u00e0y 1\/7\/2025, vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u1ed9t giao d\u1ecbch c\u00f3 ph\u1ea3i xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 hay kh\u00f4ng d\u1ef1a tr\u00ean khung ph\u00e1p l\u00fd c\u0169 g\u1ed3m Lu\u1eadt H\u1ea3i quan, Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC. T\u1eeb ng\u00e0y 1\/7\/2025, khung ph\u00e1p l\u00fd m\u1edbi v\u1edbi \u0110i\u1ec1u 47a b\u1ed5 sung v\u00e0o Lu\u1eadt H\u1ea3i quan ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c, l\u00e0m ph\u00e1t sinh nhu c\u1ea7u ph\u00e2n \u0111\u1ecbnh r\u1ea1ch r\u00f2i giao d\u1ecbch n\u00e0o \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0o.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 4425\/CT-CS c\u00f3 vai tr\u00f2 g\u00ec trong qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n doanh nghi\u1ec7p?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u00f4ng v\u0103n n\u00e0y \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t t\u00e0i li\u1ec7u tham chi\u1ebfu khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 <\/span><a href=\"https:\/\/thue.man.net.vn\/ho-so-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\">. Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, v\u0103n b\u1ea3n n\u00e0y th\u1ef1c ch\u1ea5t kh\u1eb3ng \u0111\u1ecbnh l\u1ea1i nguy\u00ean t\u1eafc quan tr\u1ecdng nh\u1ea5t trong x\u1eed l\u00fd ho\u00e0n thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7: ph\u00e1p lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch m\u1edbi l\u00e0 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng, kh\u00f4ng ph\u1ea3i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 hay th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf x\u00e9t duy\u1ec7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb \u00e1p sai quy \u0111\u1ecbnh khi h\u1ed3 s\u01a1 tr\u1ea3i d\u00e0i qua hai giai \u0111o\u1ea1n ph\u00e1p l\u00fd. \u0110\u00e2y c\u0169ng l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 b\u1ed9 ph\u1eadn ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 c\u00e1c giao d\u1ecbch xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ph\u00e1t sinh quanh m\u1ed1c 1\/7\/2025, nh\u1eb1m ph\u00e2n lo\u1ea1i \u0111\u00fang h\u1ed3 s\u01a1 theo t\u1eebng khung ph\u00e1p l\u00fd t\u01b0\u01a1ng \u1ee9ng tr\u01b0\u1edbc khi n\u1ed9p quy\u1ebft to\u00e1n ho\u1eb7c \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 4425\/CT-CS?<\/b><\/h2>\n<figure id=\"attachment_6856\" aria-describedby=\"caption-attachment-6856\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6856\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-4425_CT-CS.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 4425\/CT-CS?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-4425_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-4425_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-4425_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-4425_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doi-tuong-nao-chiu-tac-dong-boi-Cong-van-4425_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6856\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng b\u1edfi C\u00f4ng v\u0103n 4425\/CT-CS?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00f4ng v\u0103n kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf doanh nghi\u1ec7p H\u00e0n Qu\u1ed1c, d\u00f9 v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 ph\u00fac \u0111\u00e1p tr\u1ef1c ti\u1ebfp KOCHAM. V\u1ec1 th\u1ef1c ch\u1ea5t, m\u1ecdi doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng sau \u0111\u00e2y \u0111\u1ec1u c\u1ea7n l\u01b0u \u00fd n\u1ed9i dung c\u00f4ng v\u0103n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, gia c\u00f4ng, thu\u00ea, m\u01b0\u1ee3n h\u00e0ng h\u00f3a v\u1edbi th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh giao nh\u1eadn ngay t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang trong qu\u00e1 tr\u00ecnh ch\u1edd c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 <\/span><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT refund<\/span><\/a><span style=\"font-weight: 400;\"> li\u00ean quan \u0111\u1ebfn c\u00e1c t\u1edd khai xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI thu\u1ed9c c\u00e1c hi\u1ec7p h\u1ed9i th\u01b0\u01a1ng m\u1ea1i n\u01b0\u1edbc ngo\u00e0i kh\u00e1c t\u1ea1i Vi\u1ec7t Nam, v\u00ec nguy\u00ean t\u1eafc x\u1eed l\u00fd n\u00eau trong c\u00f4ng v\u0103n mang t\u00ednh \u00e1p d\u1ee5ng chung, kh\u00f4ng ri\u00eang cho h\u1ed9i vi\u00ean KOCHAM.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf, ki\u1ec3m to\u00e1n n\u1ed9i b\u1ed9 c\u1ea7n c\u1eadp nh\u1eadt c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u0111\u1ec3 ph\u00e2n lo\u1ea1i \u0111\u00fang h\u1ed3 s\u01a1 theo m\u1ed1c th\u1eddi gian 1\/7\/2025.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% theo C\u00f4ng v\u0103n 4425\/CT-CS nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_6857\" aria-describedby=\"caption-attachment-6857\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6857\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-thue-suat-GTGT-0-theo-Cong-van-4425_CT-CS-nhu-the-nao.jpg\" alt=\"Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% theo C\u00f4ng v\u0103n 4425\/CT-CS nh\u01b0 th\u1ebf n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-thue-suat-GTGT-0-theo-Cong-van-4425_CT-CS-nhu-the-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-thue-suat-GTGT-0-theo-Cong-van-4425_CT-CS-nhu-the-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-thue-suat-GTGT-0-theo-Cong-van-4425_CT-CS-nhu-the-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-thue-suat-GTGT-0-theo-Cong-van-4425_CT-CS-nhu-the-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Nguyen-tac-ap-dung-thue-suat-GTGT-0-theo-Cong-van-4425_CT-CS-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6857\" class=\"wp-caption-text\">Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0% theo C\u00f4ng v\u0103n 4425\/CT-CS nh\u01b0 th\u1ebf n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc chung \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n nh\u1eafc l\u1ea1i l\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-suat-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT rate<\/span><\/a><span style=\"font-weight: 400;\"> 0% khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n: c\u00f3 h\u1ee3p \u0111\u1ed3ng b\u00e1n ho\u1eb7c gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng, c\u00f3 t\u1edd khai h\u1ea3i quan h\u1ee3p l\u1ec7 v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c theo 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;\">, h\u1ea3i quan c\u00f3 li\u00ean quan. Thi\u1ebfu b\u1ea5t k\u1ef3 \u0111i\u1ec1u ki\u1ec7n n\u00e0o, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ec1u kh\u00f4ng c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 gi\u1ea3i quy\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Giao d\u1ecbch ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 1\/7\/2025 x\u1eed l\u00fd ra sao theo C\u00f4ng v\u0103n 4425\/CT-CS?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c giao d\u1ecbch ph\u00e1t sinh tr\u01b0\u1edbc m\u1ed1c n\u00e0y, vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a c\u00f3 thu\u1ed9c di\u1ec7n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 hay kh\u00f4ng ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i \u0111\u00fang th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh, c\u1ee5 th\u1ec3 l\u00e0 Lu\u1eadt H\u1ea3i quan 2014, Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP, Th\u00f4ng t\u01b0 38\/2015\/TT-BTC \u0111\u00e3 s\u1eeda \u0111\u1ed5i t\u1ea1i Th\u00f4ng t\u01b0 39\/2018\/TT-BTC v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd ngo\u1ea1i th\u01b0\u01a1ng 2017. N\u1ebfu c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c \u0111\u1ecbnh t\u1edd khai h\u1ea3i quan kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7, c\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 ho\u00e0n thu\u1ebf theo thu\u1ebf su\u1ea5t 0%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Giao d\u1ecbch ph\u00e1t sinh t\u1eeb ng\u00e0y 1\/7\/2025 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\">T\u1eeb ng\u00e0y 01\/7\/2025, Lu\u1eadt s\u1ed1 90\/2025\/QH15 b\u1ed5 sung \u0110i\u1ec1u 47a v\u00e0o Lu\u1eadt H\u1ea3i quan 2014, quy \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 l\u00e0 h\u00e0ng h\u00f3a giao nh\u1eadn t\u1ea1i Vi\u1ec7t Nam theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, gia c\u00f4ng, thu\u00ea ho\u1eb7c m\u01b0\u1ee3n gi\u1eefa doanh nghi\u1ec7p Vi\u1ec7t Nam v\u00e0 th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT c\u0169ng \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i \u0111\u1ec3 l\u00e0m r\u00f5 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%. Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 th\u1ee7 t\u1ee5c h\u1ea3i quan cho lo\u1ea1i h\u00ecnh giao d\u1ecbch n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd: c\u00f4ng v\u0103n kh\u1eb3ng \u0111\u1ecbnh c\u00e1c quy \u0111\u1ecbnh m\u1edbi \u00e1p d\u1ee5ng theo hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a v\u0103n b\u1ea3n, kh\u00f4ng l\u00e0m thay \u0111\u1ed5i nguy\u00ean t\u1eafc x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi giao d\u1ecbch \u0111\u00e3 ph\u00e1t sinh tr\u01b0\u1edbc \u0111\u00f3, tr\u1eeb khi ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c. N\u00f3i c\u00e1ch kh\u00e1c, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1 quy \u0111\u1ecbnh m\u1edbi cho giao d\u1ecbch c\u0169 \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ee3i v\u1ec1 thu\u1ebf su\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1ea9m quy\u1ec1n v\u00e0 tr\u00ecnh t\u1ef1 x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4425\/CT-CS n\u00eau r\u00f5 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf thu\u1ed9c v\u1ec1 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf. C\u01a1 quan n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn, ki\u1ec3m tra h\u1ed3 s\u01a1, \u0111\u1ed1i chi\u1ebfu \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% v\u00e0 ra quy\u1ebft \u0111\u1ecbnh theo t\u1eebng h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3, kh\u00f4ng gi\u1ea3i quy\u1ebft theo ki\u1ec3u \u00e1p d\u1ee5ng chung h\u00e0ng lo\u1ea1t cho c\u1ea3 hi\u1ec7p h\u1ed9i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, c\u00f4ng v\u0103n cho bi\u1ebft c\u00e1c v\u0103n b\u1ea3n ki\u1ebfn ngh\u1ecb c\u1ee7a KOCHAM m\u1edbi ch\u1ec9 d\u1eebng \u1edf m\u1ee9c n\u00eau v\u1ea5n \u0111\u1ec1 ch\u00ednh s\u00e1ch v\u00e0 s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p, ch\u01b0a k\u00e8m h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng doanh nghi\u1ec7p h\u1ed9i vi\u00ean. V\u00ec v\u1eady C\u1ee5c Thu\u1ebf ch\u01b0a c\u00f3 c\u01a1 s\u1edf k\u1ebft lu\u1eadn chung cho to\u00e0n b\u1ed9 tr\u01b0\u1eddng h\u1ee3p m\u00e0 y\u00eau c\u1ea7u t\u1eebng doanh nghi\u1ec7p ph\u1ea3i l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u1ee7a t\u1eebng giao d\u1ecbch, t\u1eebng k\u1ef3 ho\u00e0n thu\u1ebf. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n x\u00e1c minh t\u1edd khai h\u1ea3i quan ho\u1eb7c t\u00ecnh tr\u1ea1ng h\u00e0ng h\u00f3a t\u1ea1i kho ngo\u1ea1i quan, c\u01a1 quan thu\u1ebf s\u1ebd ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai. <\/span><span style=\"font-weight: 400;\">V\u1edbi nh\u1eefng h\u1ed3 s\u01a1 \u0111\u00e3 c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tr\u01b0\u1edbc \u0111\u00f3, c\u00f4ng v\u0103n n\u00eau r\u00f5 vi\u1ec7c xem x\u00e9t ti\u1ebfp theo, n\u1ebfu c\u00f3, ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 khi\u1ebfu n\u1ea1i, kh\u00f4ng gi\u1ea3i quy\u1ebft l\u1ea1i theo h\u01b0\u1edbng kh\u00e1c ngo\u00e0i c\u00e1c k\u00eanh n\u00e0y. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u1ec3 tr\u00e1nh g\u1eedi ki\u1ebfn ngh\u1ecb tr\u00f9ng l\u1eb7p khi h\u1ed3 s\u01a1 \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn ch\u00ednh th\u1ee9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, c\u00f4ng v\u0103n c\u0169ng x\u00e1c l\u1eadp r\u00f5 c\u01a1 ch\u1ebf x\u1eed l\u00fd khi ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n: c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o l\u00ean C\u1ee5c Thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, ho\u1eb7c ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 x\u1eed l\u00fd theo \u0111\u00fang quy \u0111\u1ecbnh, thay v\u00ec t\u1ef1 quy\u1ebft \u0111\u1ecbnh ngo\u00e0i ph\u1ea1m vi \u0111\u01b0\u1ee3c giao.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT v\u00e0 nguy\u00ean t\u1eafc kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 4425\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh nguy\u00ean t\u1eafc \u00e1p thu\u1ebf su\u1ea5t 0% v\u00e0 th\u1ea9m quy\u1ec1n ho\u00e0n thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u00eam hai quy \u0111\u1ecbnh n\u1ec1n t\u1ea3ng c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 khi l\u1eadp h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 4425\/CT-CS, v\u00ec \u0111\u00e2y l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 k\u00ea khai v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ho\u00e0n l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 8 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ri\u00eang \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 n\u00eau t\u1ea1i C\u00f4ng v\u0103n 4425\/CT-CS, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ri\u00eang, kh\u00f4ng \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc chung n\u00f3i tr\u00ean. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec3m n\u00e0y khi x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 k\u00ea khai cho l\u00f4 h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7, tr\u00e1nh nh\u1ea7m l\u1eabn v\u1edbi th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh th\u00e1ng n\u00e0o th\u00ec k\u00ea khai v\u00e0o th\u00e1ng \u0111\u00f3, \u0111\u00fang kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 14 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u00e1t sinh trong th\u00e1ng, qu\u00fd n\u00e0o ngay khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng, qu\u00fd \u0111\u00f3. S\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong k\u1ef3 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang kh\u1ea5u tr\u1eeb v\u00e0o th\u00e1ng, qu\u00fd ti\u1ebfp theo, kh\u00f4ng b\u1ecb m\u1ea5t \u0111i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, n\u1ebfu c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai s\u00f3t, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c khai b\u1ed5 sung v\u00e0o \u0111\u00fang th\u00e1ng, qu\u00fd ph\u00e1t sinh sai s\u00f3t \u0111\u00f3, v\u1edbi \u0111i\u1ec1u ki\u1ec7n vi\u1ec7c khai b\u1ed5 sung n\u00e0y th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thanh tra thu\u1ebf.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c gi\u1ea3m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf t\u0103ng th\u00eam ho\u1eb7c ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n t\u01b0\u01a1ng \u1ee9ng, \u0111\u1ed3ng th\u1eddi n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc n\u1ebfu c\u00f3 ph\u00e1t sinh.\u00a0<\/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 4425\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung c\u1ee7a C\u00f4ng v\u0103n 4425\/CT-CS, c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf GTGT, h\u1ea3i quan v\u00e0 h\u01b0\u1edbng d\u1eabn qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 li\u00ean quan. Nh\u1eefng quy \u0111\u1ecbnh n\u00e0y l\u00e0 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0%, th\u1ee7 t\u1ee5c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 v\u00e0 ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p l\u00fd quan tr\u1ecdng c\u1ea7n tham kh\u1ea3o.<\/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 4425\/CT-CS<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n<td style=\"text-align: center;\"><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4425\/CT-CS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ee5c Thu\u1ebf, ng\u00e0y 1\/7\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u1ea3 l\u1eddi ki\u1ebfn ngh\u1ecb KOCHAM v\u1ec1 thu\u1ebf su\u1ea5t GTGT 0% v\u00e0 ho\u00e0n thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1ed1 90\/2025\/QH15<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i, hi\u1ec7u l\u1ef1c 1\/7\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ed5 sung \u0110i\u1ec1u 47a v\u00e0o Lu\u1eadt H\u1ea3i quan, s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh thu\u1ebf su\u1ea5t GTGT 0% cho h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, 30\/6\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP, h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 08\/2015\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u00ednh ph\u1ee7, 21\/1\/2015<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 38\/2015\/TT-BTC (s\u1eeda \u0111\u1ed5i t\u1ea1i TT 39\/2018\/TT-BTC)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ministry of Finance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc 1\/7\/2025<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 558\/TCT-CS<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ee5c Thu\u1ebf, 20\/2\/2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng v\u1ec1 thu\u1ebf GTGT v\u1edbi xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 4694\/TCHQ-GSQL<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ee5c H\u1ea3i quan, 1\/10\/2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trao \u0111\u1ed5i c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VAT Law 2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 8 quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT, \u0110i\u1ec1u 14 quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> C\u00f4ng v\u0103n 558\/TCT-CS n\u00eau tr\u00ean do T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh tr\u01b0\u1edbc \u0111\u00e2y; theo m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c hi\u1ec7n h\u00e0nh, T\u1ed5ng c\u1ee5c Thu\u1ebf nay l\u00e0 C\u1ee5c Thu\u1ebf, n\u00ean c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i c\u00f4ng v\u0103n n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c k\u1ebf th\u1eeba v\u00e0 ti\u1ebfp t\u1ee5c c\u00f3 gi\u00e1 tr\u1ecb tham chi\u1ebfu.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p gia c\u00f4ng \u0111i\u1ec7n t\u1eed t\u1ea1i B\u1eafc Ninh x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo C\u00f4ng v\u0103n 4425\/CT-CS<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Background<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y, doanh nghi\u1ec7p H\u00e0n Qu\u1ed1c chuy\u00ean gia c\u00f4ng linh ki\u1ec7n \u0111i\u1ec7n t\u1eed t\u1ea1i B\u1eafc Ninh, c\u00f3 m\u1ed9t l\u00f4 h\u00e0ng giao cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng nh\u1eadn h\u00e0ng t\u1ea1i kho \u1edf Vi\u1ec7t Nam theo ch\u1ec9 \u0111\u1ecbnh, v\u1edbi h\u1ee3p \u0111\u1ed3ng k\u00fd v\u00e0o th\u00e1ng 5\/2025 v\u00e0 t\u1edd khai h\u1ea3i quan m\u1edf v\u00e0o th\u00e1ng 8\/2025. K\u1ebf to\u00e1n c\u00f4ng ty ban \u0111\u1ea7u \u00e1p d\u1ee5ng nh\u1ea7m quy \u0111\u1ecbnh c\u0169 t\u1ea1i Th\u00f4ng t\u01b0 38\/2015\/TT-BTC \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7, d\u1eabn \u0111\u1ebfn h\u1ed3 s\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh l\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo t\u01b0 v\u1ea5n t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu l\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, c\u1ee5 th\u1ec3 l\u00e0 th\u1eddi \u0111i\u1ec3m m\u1edf t\u1edd khai h\u1ea3i quan th\u00e1ng 8\/2025, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh giao d\u1ecbch n\u00e0y ph\u1ea3i \u00e1p d\u1ee5ng theo \u0110i\u1ec1u 47a Lu\u1eadt H\u1ea3i quan m\u1edbi, kh\u00f4ng ph\u1ea3i quy \u0111\u1ecbnh c\u0169. Sau khi r\u00e0 so\u00e1t v\u00e0 b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo \u0111\u00fang khung ph\u00e1p l\u00fd m\u1edbi, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng ch\u1ea5p thu\u1eadn trong v\u00f2ng ba tu\u1ea7n, thay v\u00ec b\u1ecb treo k\u00e9o d\u00e0i do \u00e1p sai c\u0103n c\u1ee9 ph\u00e1p l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u00fang h\u1ea1n: h\u01a1n 1,8 t\u1ef7 \u0111\u1ed3ng cho l\u00f4 h\u00e0ng li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1 r\u00fat ng\u1eafn t\u1eeb h\u01a1n hai th\u00e1ng xu\u1ed1ng c\u00f2n ba tu\u1ea7n sau khi ph\u00e2n lo\u1ea1i \u0111\u00fang c\u0103n c\u1ee9 ph\u00e1p l\u00fd theo m\u1ed1c 1\/7\/2025.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf do \u00e1p d\u1ee5ng nh\u1ea7m v\u0103n b\u1ea3n h\u1ebft hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u0103n c\u1ee9 \u00e1p d\u1ee5ng tr\u01b0\u1edbc v\u00e0 sau m\u1ed1c 1\/7\/2025<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 1\/7\/2025, c\u0103n c\u1ee9 ph\u00e1p l\u00fd v\u1ec1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng. C\u00e1c quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng ch\u1ec9 b\u1ed5 sung c\u01a1 s\u1edf ph\u00e1p l\u00fd trong Lu\u1eadt H\u1ea3i quan m\u00e0 c\u00f2n \u0111i\u1ec1u ch\u1ec9nh h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT 0%. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec3m kh\u00e1c bi\u1ec7t ch\u00ednh gi\u1eefa quy \u0111\u1ecbnh tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y 1\/7\/2025 \u0111\u1ec3 doanh nghi\u1ec7p d\u1ec5 theo d\u00f5i v\u00e0 \u00e1p d\u1ee5ng.<\/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 c\u0103n c\u1ee9 \u00e1p d\u1ee5ng tr\u01b0\u1edbc v\u00e0 sau m\u1ed1c 1\/7\/2025<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Before July 1, 2025<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1eeb 1\/7\/2025<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt H\u1ea3i quan, N\u0110 08\/2015\/N\u0110-CP, TT 38\/2015\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 47a Lu\u1eadt H\u1ea3i quan (b\u1ed5 sung b\u1edfi Lu\u1eadt 90\/2025\/QH15)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 39\/2018\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 35 N\u0110 08\/2015\/N\u0110-CP (s\u1eeda \u0111\u1ed5i b\u1edfi N\u0110 167\/2025\/N\u0110-CP)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf \u00e1p thu\u1ebf su\u1ea5t 0%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh Lu\u1eadt Thu\u1ebf GTGT c\u0169<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh Lu\u1eadt Thu\u1ebf GTGT \u0111\u00e3 s\u1eeda \u0111\u1ed5i, c\u00f3 h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3i t\u1ed1 cho giao d\u1ecbch c\u0169<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Not applicable<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng, tr\u1eeb khi ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 4425\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ra ba nh\u00f3m r\u1ee7i ro thu\u1ebf ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p hay g\u1eb7p ph\u1ea3i khi x\u1eed l\u00fd h\u1ed3 s\u01a1 li\u00ean quan \u0111\u1ebfn c\u00f4ng v\u0103n n\u00e0y.<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><b>R\u1ee7i ro 1: \u00c1p sai c\u0103n c\u1ee9 ph\u00e1p l\u00fd theo th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch: <\/b>Nhi\u1ec1u doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch tr\u1ea3i d\u00e0i qua m\u1ed1c 1\/7\/2025 nh\u01b0ng kh\u00f4ng ph\u00e2n lo\u1ea1i t\u00e1ch b\u1ea1ch, d\u1eabn \u0111\u1ebfn \u00e1p d\u1ee5ng l\u1eabn l\u1ed9n gi\u1eefa quy \u0111\u1ecbnh c\u0169 v\u00e0 quy \u0111\u1ecbnh m\u1edbi. H\u1eadu qu\u1ea3 l\u00e0 h\u1ed3 s\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf tr\u1ea3 l\u1ea1i y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh, k\u00e9o d\u00e0i th\u1eddi gian \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p.<\/li>\n<li style=\"text-align: justify;\"><b>R\u1ee7i ro 2: Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n thu\u1ebf su\u1ea5t 0%: <\/b>C\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng v\u00e0 t\u1edd khai h\u1ea3i quan h\u1ee3p l\u1ec7. Thi\u1ebfu m\u1ed9t trong ba y\u1ebfu t\u1ed1 n\u00e0y, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo thu\u1ebf su\u1ea5t 0% s\u1ebd kh\u00f4ng c\u00f3 c\u01a1 s\u1edf gi\u1ea3i quy\u1ebft, b\u1ea5t k\u1ec3 giao d\u1ecbch c\u00f3 th\u1ef1c ch\u1ea5t h\u1ee3p l\u1ec7 hay kh\u00f4ng.<\/li>\n<li style=\"text-align: justify;\"><b>R\u1ee7i ro 3: G\u1eedi ki\u1ebfn ngh\u1ecb chung chung, thi\u1ebfu h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3 t\u1eebng giao d\u1ecbch: <\/b>Tr\u01b0\u1eddng h\u1ee3p c\u1ee7a KOCHAM trong c\u00f4ng v\u0103n n\u00e0y l\u00e0 v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh: ki\u1ebfn ngh\u1ecb ch\u00ednh s\u00e1ch chung kh\u00f4ng k\u00e8m h\u1ed3 s\u01a1 c\u1ee5 th\u1ec3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft tr\u1ef1c ti\u1ebfp. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, cung c\u1ea5p h\u1ed3 s\u01a1 ri\u00eang cho t\u1eebng k\u1ef3 ho\u00e0n thu\u1ebf thay v\u00ec ch\u1edd \u0111\u1ee3i h\u01b0\u1edbng d\u1eabn chung \u00e1p d\u1ee5ng \u0111\u1ed3ng lo\u1ea1t. Gi\u1ea3i ph\u00e1p t\u1eeb <b>MAN <\/b><span>cho c\u00e1c r\u1ee7i ro tr\u00ean l\u00e0 x\u00e2y d\u1ef1ng b\u1ea3ng theo d\u00f5i giao d\u1ecbch xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 theo m\u1ed1c th\u1eddi gian, g\u1eafn v\u1edbi c\u0103n c\u1ee9 ph\u00e1p l\u00fd t\u01b0\u01a1ng \u1ee9ng, \u0111\u1ed3ng th\u1eddi chu\u1ea9n h\u00f3a b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n thu\u1ebf su\u1ea5t 0% ngay t\u1eeb khi ph\u00e1t sinh giao d\u1ecbch, kh\u00f4ng \u0111\u1ee3i \u0111\u1ebfn khi l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u1edbi b\u1ed5 sung.<\/span><\/li>\n<\/ul>\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 4425\/CT-CS c\u1ee7ng c\u1ed1 nguy\u00ean t\u1eafc quan tr\u1ecdng trong x\u1eed l\u00fd thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7: c\u0103n c\u1ee9 ph\u00e1p l\u00fd \u00e1p d\u1ee5ng ph\u1ea3i theo \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch, kh\u00f4ng ph\u1ea3i th\u1eddi \u0111i\u1ec3m x\u00e9t duy\u1ec7t h\u1ed3 s\u01a1. Doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 kh\u1ed1i FDI c\u00f3 giao d\u1ecbch giao nh\u1eadn h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, c\u1ea7n r\u00e0 so\u00e1t k\u1ef9 h\u1ed3 s\u01a1 theo \u0111\u00fang m\u1ed1c 1\/7\/2025 \u0111\u1ec3 tr\u00e1nh b\u1ecb t\u1eeb ch\u1ed1i ho\u00e0n thu\u1ebf ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>MAN <\/b><span style=\"font-weight: 400;\">l\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n h\u00e0ng \u0111\u1ea7u v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam. Ch\u00fang t\u00f4i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c d\u1ecbch v\u1ee5: <\/span><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">tax settlement services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">tax accounting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">tax reporting services<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">tax consulting services<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/\"><span style=\"font-weight: 400;\">VAT refund service<\/span><\/a><span style=\"font-weight: 400;\"> cho doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 c\u00e1 nh\u00e2n. H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 c\u1ee5 th\u1ec3 cho tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ea1n, h\u00e3y li\u00ean h\u1ec7 MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 4425\/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>C\u00f4ng v\u0103n 4425\/CT-CS do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 khi n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f4ng v\u0103n do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 1\/7\/2026, g\u1eedi Hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p H\u00e0n Qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 tr\u1ea3 l\u1eddi c\u00e1c ki\u1ebfn ngh\u1ecb v\u1ec1 thu\u1ebf GTGT.                    <\/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 v\u0103n 4425\/CT-CS c\u00f3 ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh mang t\u00ednh gi\u1ea3i \u0111\u00e1p, h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, kh\u00f4ng t\u1ef1 \u0111\u1eb7t ra quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi.                    <\/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>Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i h\u1ed9i vi\u00ean KOCHAM c\u00f3 \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c n\u1ed9i dung c\u00f4ng v\u0103n kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Nguy\u00ean t\u1eafc x\u1eed l\u00fd n\u00eau trong c\u00f4ng v\u0103n mang t\u00ednh \u00e1p d\u1ee5ng chung cho m\u1ecdi doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7, kh\u00f4ng gi\u1edbi h\u1ea1n ri\u00eang cho h\u1ed9i vi\u00ean KOCHAM.                    <\/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>Giao d\u1ecbch ph\u00e1t sinh tr\u01b0\u1edbc 1\/7\/2025 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng quy \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 h\u01b0\u1edfng l\u1ee3i h\u01a1n kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. C\u00f4ng v\u0103n kh\u1eb3ng \u0111\u1ecbnh quy \u0111\u1ecbnh m\u1edbi kh\u00f4ng h\u1ed3i t\u1ed1 cho giao d\u1ecbch \u0111\u00e3 ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c, tr\u1eeb khi ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.                    <\/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>N\u1ebfu h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf b\u1ecb t\u1eeb ch\u1ed1i, doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 4425\/CT-CS?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p c\u1ea7n li\u00ean h\u1ec7 tr\u1ef1c ti\u1ebfp c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn t\u1eebng giao d\u1ecbch. N\u1ebfu v\u01b0\u1edbng m\u1eafc v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n, c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng s\u1ebd b\u00e1o c\u00e1o l\u00ean c\u1ea5p tr\u00ean \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.                    <\/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\": \"C\u00f4ng v\u0103n 4425\/CT-CS do c\u01a1 quan n\u00e0o ban h\u00e0nh v\u00e0 khi n\u00e0o?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f4ng v\u0103n do C\u1ee5c Thu\u1ebf ban h\u00e0nh ng\u00e0y 1\/7\/2026, g\u1eedi Hi\u1ec7p h\u1ed9i doanh nghi\u1ec7p H\u00e0n Qu\u1ed1c t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 tr\u1ea3 l\u1eddi c\u00e1c ki\u1ebfn ngh\u1ecb v\u1ec1 thu\u1ebf GTGT.\"\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\": \"C\u00f4ng v\u0103n 4425\/CT-CS c\u00f3 ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n h\u00e0nh ch\u00ednh mang t\u00ednh gi\u1ea3i \u0111\u00e1p, h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, kh\u00f4ng t\u1ef1 \u0111\u1eb7t ra quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi.\"\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\": \"Doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i h\u1ed9i vi\u00ean KOCHAM c\u00f3 \u00e1p d\u1ee5ng \u0111\u01b0\u1ee3c n\u1ed9i dung c\u00f4ng v\u0103n kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3. 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