{"id":7129,"date":"2026-07-21T10:17:05","date_gmt":"2026-07-21T03:17:05","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7129"},"modified":"2026-07-21T11:49:18","modified_gmt":"2026-07-21T04:49:18","slug":"hoan-thue-gtgt-cho-hang-xuat-khau","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/hoan-thue-gtgt-cho-hang-xuat-khau\/","title":{"rendered":"Ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng xu\u1ea5t kh\u1ea9u: \u0110i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 v\u00e0 quy tr\u00ecnh chu\u1ea9n 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt\/\">VAT refund<\/a> cho h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p nh\u01b0ng l\u1ea1i l\u00e0 m\u1ed9t trong nh\u1eefng th\u1ee7 t\u1ee5c khi\u1ebfn k\u1ebf to\u00e1n doanh nghi\u1ec7p m\u1ea5t nhi\u1ec1u th\u1eddi gian nh\u1ea5t, b\u1edfi ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf trong h\u1ed3 s\u01a1 c\u0169ng \u0111\u1ee7 \u0111\u1ec3 c\u01a1 quan thu\u1ebf tr\u1ea3 v\u1ec1. Theo <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u00f3 s\u1ed1 <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-gtgt-dau-ra-va-dau-vao-va-cap-nhat-moi-2025\/\"><span style=\"font-weight: 400;\">input VAT<\/span><\/a><span style=\"font-weight: 400;\"> c\u1ee7a h\u00e0ng xu\u1ea5t kh\u1ea9u ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n c\u0169ng b\u1ecb gi\u1edbi h\u1ea1n theo t\u1ef7 l\u1ec7 doanh thu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft n\u00e0y, \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb kinh nghi\u1ec7m th\u1ef1c t\u1ebf x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf cho h\u00e0ng tr\u0103m doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ee7a <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, s\u1ebd gi\u00fap k\u1ebf to\u00e1n v\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c doanh nghi\u1ec7p m\u00ecnh c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n hay kh\u00f4ng, c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng gi\u1ea5y t\u1edd g\u00ec, v\u00e0 l\u00e0m sao \u0111\u1ec3 r\u00fat ng\u1eafn th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1.<\/span><\/p>\n<figure id=\"attachment_7133\" aria-describedby=\"caption-attachment-7133\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7133\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-hoan-thue-GTGT-hang-xuat-khau.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-hoan-thue-GTGT-hang-xuat-khau.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-hoan-thue-GTGT-hang-xuat-khau-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-hoan-thue-GTGT-hang-xuat-khau-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-hoan-thue-GTGT-hang-xuat-khau-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Tom-tat-trong-tam-ve-hoan-thue-GTGT-hang-xuat-khau-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7133\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/figcaption><\/figure>\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 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf tr\u1ea3 l\u1ea1i ph\u1ea7n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o m\u00e0 doanh nghi\u1ec7p ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft trong k\u1ef3 c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh: Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, Th\u00f4ng t\u01b0 80\/2021\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 40\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 94\/2025\/TT-BTC).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i: \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf, s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, t\u1edd khai h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, gia c\u00f4ng, th\u01b0\u01a1ng m\u1ea1i c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, kh\u00f4ng ph\u00e2n bi\u1ec7t quy m\u00f4.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n: s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10% doanh thu xu\u1ea5t kh\u1ea9u trong k\u1ef3 ho\u00e0n thu\u1ebf.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo Lu\u1eadt Thu\u1ebf GTGT 2024<\/b><\/h2>\n<figure id=\"attachment_7131\" aria-describedby=\"caption-attachment-7131\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7131\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoan-thue-GTGT-cho-hang-xuat-khau-la-gi_-Dinh-nghia-theo-Luat-Thue-GTGT-2024.jpg\" alt=\"Ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo Lu\u1eadt Thu\u1ebf GTGT 2024\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoan-thue-GTGT-cho-hang-xuat-khau-la-gi_-Dinh-nghia-theo-Luat-Thue-GTGT-2024.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoan-thue-GTGT-cho-hang-xuat-khau-la-gi_-Dinh-nghia-theo-Luat-Thue-GTGT-2024-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoan-thue-GTGT-cho-hang-xuat-khau-la-gi_-Dinh-nghia-theo-Luat-Thue-GTGT-2024-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoan-thue-GTGT-cho-hang-xuat-khau-la-gi_-Dinh-nghia-theo-Luat-Thue-GTGT-2024-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Hoan-thue-GTGT-cho-hang-xuat-khau-la-gi_-Dinh-nghia-theo-Luat-Thue-GTGT-2024-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7131\" class=\"wp-caption-text\">Ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a theo Lu\u1eadt Thu\u1ebf GTGT 2024<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 c\u01a1 ch\u1ebf theo \u0111\u00f3 Nh\u00e0 n\u01b0\u1edbc ho\u00e0n tr\u1ea3 cho doanh nghi\u1ec7p ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 tr\u1ea3 khi mua nguy\u00ean li\u1ec7u, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t ho\u1eb7c kinh doanh h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong qu\u00e1 tr\u00ecnh k\u00ea khai thu\u1ebf th\u00f4ng th\u01b0\u1eddng. \u0110\u00e2y l\u00e0 h\u1ec7 qu\u1ea3 tr\u1ef1c ti\u1ebfp c\u1ee7a vi\u1ec7c h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p thu\u1ebf su\u1ea5t 0%, khi\u1ebfn s\u1ed1 thu\u1ebf \u0111\u1ea7u ra b\u1eb1ng 0 trong khi thu\u1ebf \u0111\u1ea7u v\u00e0o v\u1eabn ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 15 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Value Added Tax Law 2024<\/span><\/a><span style=\"font-weight: 400;\">, c\u01a1 s\u1edf kinh doanh trong th\u00e1ng ho\u1eb7c qu\u00fd c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo th\u00e1ng ho\u1eb7c qu\u00fd. Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c c\u1ee5 th\u1ec3 h\u00f3a t\u1ea1i \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh hi\u1ec7n \u0111ang \u00e1p d\u1ee5ng song song v\u1edbi l\u1ed9 tr\u00ecnh chuy\u1ec3n ti\u1ebfp c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ec sao h\u00e0ng xu\u1ea5t kh\u1ea9u l\u1ea1i ph\u00e1t sinh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p mua nguy\u00ean v\u1eadt li\u1ec7u trong n\u01b0\u1edbc ph\u1ea3i tr\u1ea3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo h\u00f3a \u0111\u01a1n c\u1ee7a nh\u00e0 cung c\u1ea5p. Khi xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 0%, \u0111\u1ed3ng ngh\u0129a doanh nghi\u1ec7p kh\u00f4ng thu th\u00eam thu\u1ebf \u0111\u1ea7u ra t\u1eeb kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i. S\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o t\u00edch l\u0169y do \u0111\u00f3 kh\u00f4ng c\u00f3 \u0111\u1ea7u ra \u0111\u1ec3 b\u00f9 tr\u1eeb, v\u00e0 ch\u00ednh ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y l\u00e0 kho\u1ea3n \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n tr\u1ea3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u00ec sao ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u quy m\u00f4 v\u1eeba v\u00e0 l\u1edbn, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1ecb &#8220;giam&#8221; c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng t\u1ef7 \u0111\u1ed3ng m\u1ed7i qu\u00fd. Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, sau nhi\u1ec1u n\u0103m t\u01b0 v\u1ea5n cho c\u00e1c doanh nghi\u1ec7p d\u1ec7t may, \u0111i\u1ec7n t\u1eed v\u00e0 n\u00f4ng s\u1ea3n xu\u1ea5t kh\u1ea9u, d\u00f2ng ti\u1ec1n b\u1ecb \u0111\u00f3ng b\u0103ng trong thu\u1ebf GTGT ch\u01b0a ho\u00e0n l\u00e0 m\u1ed9t trong ba nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf g\u1eb7p kh\u00f3 kh\u0103n thanh kho\u1ea3n khi m\u1edf r\u1ed9ng \u0111\u01a1n h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u00fang h\u1ea1n gi\u00fap doanh nghi\u1ec7p gi\u1ea3i ph\u00f3ng v\u1ed1n l\u01b0u \u0111\u1ed9ng, gi\u1ea3m \u00e1p l\u1ef1c vay ng\u00e2n h\u00e0ng v\u00e0 c\u00f3 th\u00eam ngu\u1ed3n l\u1ef1c \u0111\u1ec3 t\u00e1i \u0111\u1ea7u t\u01b0 v\u00e0o nguy\u00ean li\u1ec7u cho c\u00e1c \u0111\u01a1n h\u00e0ng ti\u1ebfp theo. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu h\u1ed3 s\u01a1 b\u1ecb treo do sai s\u00f3t, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 m\u1ea5t th\u1eddi gian b\u1ed5 sung m\u00e0 c\u00f2n \u0111\u1ed1i m\u1eb7t nguy c\u01a1 b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n sau, k\u00e9o d\u00e0i th\u1eddi gian nh\u1eadn ti\u1ec1n th\u00eam nhi\u1ec1u th\u00e1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng xu\u1ea5t kh\u1ea9u?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng cho c\u00e1c c\u01a1 s\u1edf kinh doanh \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c ti\u00eau ch\u00ed sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf GTGT (kh\u00f4ng \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf, \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n qua h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 t\u1edd khai h\u1ea3i quan \u0111\u00e3 th\u00f4ng quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb, v\u00ed d\u1ee5 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u nguy\u00ean tr\u1ea1ng sang n\u01b0\u1edbc kh\u00e1c th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf theo di\u1ec7n xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd: doanh nghi\u1ec7p v\u1eeba c\u00f3 h\u00e0ng xu\u1ea5t kh\u1ea9u v\u1eeba c\u00f3 h\u00e0ng ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba v\u1eabn \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, nh\u01b0ng ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 xu\u1ea5t kh\u1ea9u. N\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 doanh thu xu\u1ea5t kh\u1ea9u tr\u00ean t\u1ed5ng doanh thu ch\u1ecbu thu\u1ebf c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng xu\u1ea5t kh\u1ea9u n\u0103m 2026 g\u1ed3m nh\u1eefng g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_7130\" aria-describedby=\"caption-attachment-7130\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7130\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-hoan-thue-GTGT-cho-hang-xuat-khau-nam-2026-gom-nhung-gi.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng xu\u1ea5t kh\u1ea9u n\u0103m 2026 g\u1ed3m nh\u1eefng g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-hoan-thue-GTGT-cho-hang-xuat-khau-nam-2026-gom-nhung-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-hoan-thue-GTGT-cho-hang-xuat-khau-nam-2026-gom-nhung-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-hoan-thue-GTGT-cho-hang-xuat-khau-nam-2026-gom-nhung-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-hoan-thue-GTGT-cho-hang-xuat-khau-nam-2026-gom-nhung-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Dieu-kien-hoan-thue-GTGT-cho-hang-xuat-khau-nam-2026-gom-nhung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7130\" class=\"wp-caption-text\">\u0110i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng xu\u1ea5t kh\u1ea9u n\u0103m 2026 g\u1ed3m nh\u1eefng g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n tr\u1ecdng t\u00e2m m\u00e0 k\u1ebf to\u00e1n c\u1ea7n n\u1eafm ch\u00ednh x\u00e1c tr\u01b0\u1edbc khi l\u1eadp h\u1ed3 s\u01a1. Theo \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 v\u00e0 \u0110i\u1ec1u 29 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 ng\u01b0\u1ee1ng s\u1ed1 thu\u1ebf: <\/b><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba (n\u1ebfu c\u00f3), ph\u1ea3i c\u00f2n l\u1ea1i t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean. K\u1ef3 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh li\u00ean t\u1ee5c t\u1eeb k\u1ef3 c\u00f3 s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ebfn k\u1ef3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 m\u1ee9c tr\u1ea7n \u0111\u01b0\u1ee3c ho\u00e0n: <\/b><span style=\"font-weight: 400;\">S\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 10% doanh thu xu\u1ea5t kh\u1ea9u c\u1ee7a k\u1ef3 ho\u00e0n thu\u1ebf. Ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 do ch\u01b0a ho\u00e0n h\u1ebft s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang kh\u1ea5u tr\u1eeb \u1edf k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, kh\u00f4ng b\u1ecb m\u1ea5t \u0111i nh\u01b0ng l\u00e0m ch\u1eadm d\u00f2ng ti\u1ec1n th\u1ef1c nh\u1eadn.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o: <\/b><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ea7u v\u00e0o ph\u1ea3i \u0111\u00e3 k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi c\u00e1c h\u00f3a \u0111\u01a1n xu\u1ea5t cho doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n m\u1edbi \u0111\u01b0\u1ee3c nh\u1ea5n m\u1ea1nh nh\u1eb1m ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng ho\u00e0n thu\u1ebf d\u1ef1a tr\u00ean h\u00f3a \u0111\u01a1n c\u1ee7a b\u00ean b\u00e1n ch\u01b0a th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 k\u00ea khai.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>\u0110i\u1ec1u ki\u1ec7n v\u1ec1 thanh to\u00e1n: <\/b><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t, t\u1ee9c thanh to\u00e1n qua ng\u00e2n h\u00e0ng, \u0111\u1ed1i v\u1edbi c\u1ea3 \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n then ch\u1ed1t \u0111\u1ec3 ch\u1ee9ng minh giao d\u1ecbch c\u00f3 th\u1eadt, tr\u00e1nh b\u1ecb x\u1ebfp v\u00e0o di\u1ec7n t\u1ea1o l\u1eadp giao d\u1ecbch kh\u1ed1ng theo \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ho\u00e0n thu\u1ebf theo di\u1ec7n xu\u1ea5t kh\u1ea9u: <\/b><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c m\u00e0 kh\u00f4ng qua qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, gia c\u00f4ng t\u1ea1i Vi\u1ec7t Nam th\u00ec kh\u00f4ng thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng xu\u1ea5t kh\u1ea9u c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 <\/span><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt-hang-xuat-nhap-khau-nam-2025\/\"><span style=\"font-weight: 400;\">ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang m\u1eabu bi\u1ec3u quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp th\u1eddi gian doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n. Theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 40\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 94\/2025\/TT-BTC, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo M\u1eabu s\u1ed1 01\/HT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o theo M\u1eabu s\u1ed1 01-1\/HT, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 g\u1eedi d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7 cho c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra theo M\u1eabu s\u1ed1 01-2\/HT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c th\u00f4ng quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng cho c\u1ea3 h\u00e0ng h\u00f3a mua v\u00e0o v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 nh\u01b0 gia c\u00f4ng xu\u1ea5t kh\u1ea9u, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ho\u1eb7c giao h\u00e0ng t\u1ea1i ch\u1ed7, <\/span><a href=\"https:\/\/thue.man.net.vn\/ho-so-hoan-thue-gtgt-hang-xuat-khau\/\"><span style=\"font-weight: 400;\">h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 y\u00eau c\u1ea7u th\u00eam danh s\u00e1ch t\u1edd khai h\u1ea3i quan theo m\u1eabu ri\u00eang. Sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u1ea5t m\u00e0 <\/span><b>MAN<\/b><span style=\"font-weight: 400;\"> ghi nh\u1eadn qua th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n l\u00e0 doanh nghi\u1ec7p nh\u1ea7m l\u1eabn gi\u1eefa y\u00eau c\u1ea7u h\u1ed3 s\u01a1 c\u1ee7a xu\u1ea5t kh\u1ea9u th\u00f4ng th\u01b0\u1eddng v\u00e0 gia c\u00f4ng xu\u1ea5t kh\u1ea9u, d\u1eabn \u0111\u1ebfn thi\u1ebfu b\u1ea3ng k\u00ea t\u1edd khai h\u1ea3i quan \u0111\u00e3 th\u00f4ng quan.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u di\u1ec5n ra nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC g\u1ed3m b\u1ed1n b\u01b0\u1edbc ch\u00ednh:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb v\u00e0 n\u1ed9p h\u1ed3 s\u01a1.<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb, k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf GTGT c\u00f3 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, sau \u0111\u00f3 n\u1ed9p qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 2: Ti\u1ebfp nh\u1eadn v\u00e0 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1.<\/b><span style=\"font-weight: 400;\"> C\u01a1 quan thu\u1ebf ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n sau, ho\u1eb7c ho\u00e0n tr\u01b0\u1edbc ki\u1ec3m tra sau, t\u00f9y m\u1ee9c \u0111\u1ed9 r\u1ee7i ro c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 3: Th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1.<\/b><span style=\"font-weight: 400;\"> C\u00e1n b\u1ed9 thu\u1ebf \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1edd khai h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ec3 x\u00e1c minh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a giao d\u1ecbch xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u01b0\u1edbc 4: Ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/b><span style=\"font-weight: 400;\"> N\u1ebfu h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, c\u01a1 quan thu\u1ebf ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf v\u00e0 chuy\u1ec3n ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u00e3 \u0111\u0103ng k\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tra c\u1ee9u t\u00ecnh tr\u1ea1ng t\u1edd khai h\u1ea3i quan tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed H\u1ea3i quan v\u00e0 theo d\u00f5i ti\u1ebfn \u0111\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng Thu\u1ebf \u0111i\u1ec7n t\u1eed, gi\u00fap ch\u1ee7 \u0111\u1ed9ng b\u1ed5 sung ch\u1ee9ng t\u1eeb n\u1ebfu c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn ho\u00e0n thu\u1ebf GTGT choh\u00e0ng xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Important Note: <\/b><span style=\"font-weight: 400;\">Trong n\u1eeda \u0111\u1ea7u n\u0103m 2026, quy tr\u00ecnh ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u v\u1eabn v\u1eadn h\u00e0nh theo khu\u00f4n kh\u1ed5 hi\u1ec7n h\u00e0nh, tr\u01b0\u1edbc khi Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026. Doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i s\u00e1t c\u00e1c th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh \u0111\u1ec3 c\u1eadp nh\u1eadt m\u1eabu bi\u1ec3u ch\u00ednh x\u00e1c nh\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1.<\/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 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/b><\/caption>\n<tbody>\n<tr>\n<td><b>Legal documents<\/b><\/td>\n<td><b>S\u1ed1 hi\u1ec7u \/ Hi\u1ec7u l\u1ef1c<\/b><\/td>\n<td><b>Related content<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Value Added Tax Law 2024<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Qu\u1ed1c h\u1ed9i<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n, ng\u01b0\u1ee1ng v\u00e0 m\u1ee9c tr\u1ea7n ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u (\u0110i\u1ec1u 15)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 hi\u1ec7u l\u1ef1c trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp 2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u (\u0110i\u1ec1u 29)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Circular 80\/2021\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ministry of Finance<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1eabu bi\u1ec3u, quy tr\u00ecnh b\u1ed1n b\u01b0\u1edbc ho\u00e0n thu\u1ebf GTGT<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 40\/2025\/TT-BTC, Th\u00f4ng t\u01b0 94\/2025\/TT-BTC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed9 T\u00e0i ch\u00ednh, 2025<\/span><\/td>\n<td><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i m\u1eabu 01\/HT v\u00e0 c\u00e1c b\u1ea3ng k\u00ea k\u00e8m theo Th\u00f4ng t\u01b0 80\/2021\/TT-BTC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2025, \u00e1p d\u1ee5ng h\u1ed3i t\u1ed1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u n\u1ed9p tr\u01b0\u1edbc 1\/1\/2026 nh\u01b0ng ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 108\/2025\/QH15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Hi\u1ec7u l\u1ef1c t\u1eeb 1\/7\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khung qu\u1ea3n l\u00fd thu\u1ebf m\u1edbi, \u00e1p d\u1ee5ng song song giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp n\u1eeda \u0111\u1ea7u 2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p d\u1ec7t may t\u1ea1i TP.HCM x\u1eed l\u00fd ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u ra sao?<\/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 chuy\u00ean xu\u1ea5t kh\u1ea9u h\u00e0ng d\u1ec7t may sang th\u1ecb tr\u01b0\u1eddng ch\u00e2u \u00c2u, c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft kho\u1ea3ng 1,8 t\u1ef7 \u0111\u1ed3ng trong qu\u00fd \u0111\u1ea7u ti\u00ean sau khi Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c. \u0110\u00e2y l\u00e0 l\u1ea7n \u0111\u1ea7u c\u00f4ng ty t\u1ef1 l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 kh\u00f4ng thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n b\u00ean ngo\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Sai s\u00f3t ph\u00e1t sinh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty n\u1ed9p h\u1ed3 s\u01a1 v\u1edbi \u0111\u1ea7y \u0111\u1ee7 b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n mua v\u00e0o nh\u01b0ng thi\u1ebfu danh s\u00e1ch t\u1edd khai h\u1ea3i quan \u0111\u00e3 th\u00f4ng quan theo m\u1eabu quy \u0111\u1ecbnh, do k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn gi\u1eefa y\u00eau c\u1ea7u h\u1ed3 s\u01a1 c\u1ee7a tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u th\u00f4ng th\u01b0\u1eddng v\u00e0 tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng xu\u1ea5t kh\u1ea9u. H\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 v\u1ec1 y\u00eau c\u1ea7u b\u1ed5 sung, k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd th\u00eam g\u1ea7n m\u1ed9t th\u00e1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p v\u00e0 k\u1ebft qu\u1ea3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau khi \u0111\u01b0\u1ee3c <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 quy tr\u00ecnh, c\u00f4ng ty x\u00e2y d\u1ef1ng b\u1ea3ng \u0111\u1ed1i chi\u1ebfu ba chi\u1ec1u gi\u1eefa h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, t\u1edd khai h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 m\u1ed7i qu\u00fd. K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c: th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf gi\u1ea3m t\u1eeb 45 ng\u00e0y xu\u1ed1ng c\u00f2n 20 ng\u00e0y \u1edf c\u00e1c k\u1ef3 ti\u1ebfp theo, v\u00e0 c\u00f4ng ty kh\u00f4ng c\u00f2n ph\u00e1t sinh y\u00eau c\u1ea7u b\u1ed5 sung h\u1ed3 s\u01a1 trong ba qu\u00fd li\u00ean ti\u1ebfp.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh c\u00e1c m\u1ed1c \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi nhi\u1ec1u \u0111i\u1ec1u ki\u1ec7n v\u1ec1 s\u1ed1 thu\u1ebf, doanh thu, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh. Vi\u1ec7c n\u1eafm r\u00f5 c\u00e1c m\u1ed1c quan tr\u1ecdng s\u1ebd gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng chu\u1ea9n b\u1ecb ch\u1ee9ng t\u1eeb, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb t\u1eeb ch\u1ed1i ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u1ed1t l\u00f5i c\u1ea7n l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u.<\/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\u00e1c m\u1ed1c \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ghi ch\u00fa th\u1ef1c t\u1ebf<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee1ng s\u1ed1 thu\u1ebf t\u1ed1i thi\u1ec3u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u00ednh tr\u00ean s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft sau b\u00f9 tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n \u0111\u01b0\u1ee3c ho\u00e0n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng qu\u00e1 10% doanh thu xu\u1ea5t kh\u1ea9u trong k\u1ef3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n v\u01b0\u1ee3t chuy\u1ec3n sang k\u1ef3 sau, kh\u00f4ng m\u1ea5t quy\u1ec1n l\u1ee3i<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qua ng\u00e2n h\u00e0ng, kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1eaft bu\u1ed9c cho c\u1ea3 \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 k\u00e9o d\u00e0i n\u1ebfu thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n sau<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u00eanh n\u1ed9p h\u1ed3 s\u01a1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed T\u1ed5ng c\u1ee5c Thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khuy\u1ebfn kh\u00edch n\u1ed9p tr\u1ef1c tuy\u1ebfn \u0111\u1ec3 theo d\u00f5i ti\u1ebfn \u0111\u1ed9<\/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 ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u<\/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 th\u1ef1c t\u1ebf qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd ba nh\u00f3m r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-hang-xuat-khau\/\"><span style=\"font-weight: 400;\">ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1: H\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n k\u00ea khai: <\/b><span style=\"font-weight: 400;\">N\u1ebfu nh\u00e0 cung c\u1ea5p ch\u01b0a k\u00ea khai, n\u1ed9p thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u00e3 xu\u1ea5t, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p mua h\u00e0ng s\u1ebd b\u1ecb treo cho \u0111\u1ebfn khi x\u00e1c minh xong. Doanh nghi\u1ec7p n\u00ean ch\u1ee7 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu t\u00ecnh tr\u1ea1ng k\u00ea khai c\u1ee7a nh\u00e0 cung c\u1ea5p l\u1edbn tr\u01b0\u1edbc m\u1ed7i k\u1ef3 n\u1ed9p h\u1ed3 s\u01a1, thay v\u00ec ch\u1edd c\u01a1 quan thu\u1ebf ph\u00e1t hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2: Kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang thu\u1ebf \u0111\u1ea7u v\u00e0o xu\u1ea5t kh\u1ea9u v\u00e0 n\u1ed9i \u0111\u1ecba: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eeba xu\u1ea5t kh\u1ea9u v\u1eeba b\u00e1n n\u1ed9i \u0111\u1ecba nh\u01b0ng g\u1ed9p chung thu\u1ebf \u0111\u1ea7u v\u00e0o d\u1ec5 d\u1eabn \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh sai s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n theo t\u1ef7 l\u1ec7 doanh thu. Gi\u1ea3i ph\u00e1p t\u1eeb <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> l\u00e0 thi\u1ebft l\u1eadp m\u00e3 h\u1ea1ch to\u00e1n ri\u00eang cho t\u1eebng nh\u00f3m h\u00e0ng h\u00f3a ngay t\u1eeb kh\u00e2u nh\u1eadp kho, gi\u00fap vi\u1ec7c ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch khi quy\u1ebft to\u00e1n.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3: Thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ea7y \u0111\u1ee7: <\/b><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p thanh to\u00e1n m\u1ed9t ph\u1ea7n b\u1eb1ng h\u00ecnh th\u1ee9c b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 ho\u1eb7c qua b\u00ean th\u1ee9 ba m\u00e0 kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn r\u00f5 r\u00e0ng, khi\u1ebfn c\u01a1 quan thu\u1ebf nghi ng\u1edd t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a giao d\u1ecbch. C\u1ea7n l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c thanh to\u00e1n v\u00e0 x\u00e1c nh\u1eadn t\u1eeb ng\u00e2n h\u00e0ng cho m\u1ecdi h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng th\u00f4ng th\u01b0\u1eddng.<\/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;\">Ho\u00e0n thu\u1ebf GTGT cho h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 quy\u1ec1n l\u1ee3i quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p gi\u1ea3i ph\u00f3ng d\u00f2ng v\u1ed1n l\u01b0u \u0111\u1ed9ng, nh\u01b0ng ch\u1ec9 ph\u00e1t huy hi\u1ec7u qu\u1ea3 khi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u. N\u1eafm r\u00f5 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ng\u01b0\u1ee1ng thu\u1ebf, m\u1ee9c tr\u1ea7n \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 b\u1ed9 h\u1ed3 s\u01a1 chu\u1ea9n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadn ti\u1ec1n ho\u00e0n v\u00e0 tr\u00e1nh r\u01a1i v\u00e0o di\u1ec7n ki\u1ec3m tra k\u00e9o d\u00e0i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c d\u1ecbch v\u1ee5 thu\u1ebf t\u1ea1i MAN &#8211; Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax consulting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><\/li>\n<\/ul>\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\"><b>Address:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, mi\u1ec5n l\u00e0 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ng\u01b0\u1ee1ng s\u1ed1 thu\u1ebf, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n nh\u01b0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng.                    <\/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\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u n\u1ed9p \u1edf \u0111\u00e2u?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, \u01b0u ti\u00ean qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 thu\u1eadn ti\u1ec7n theo d\u00f5i ti\u1ebfn \u0111\u1ed9 x\u1eed l\u00fd.                    <\/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 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u01b0\u1ee3t qu\u00e1 10% doanh thu xu\u1ea5t kh\u1ea9u th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tPh\u1ea7n v\u01b0\u1ee3t qu\u00e1 m\u1ee9c tr\u1ea7n 10% kh\u00f4ng b\u1ecb m\u1ea5t, m\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n sang kh\u1ea5u tr\u1eeb \u1edf k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 ti\u1ebfp t\u1ee5c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a k\u1ef3 sau.                    <\/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\u00e0ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u c\u00f3 h\u1ed3 s\u01a1 kh\u00e1c v\u1edbi xu\u1ea5t kh\u1ea9u th\u00f4ng th\u01b0\u1eddng kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Ngo\u00e0i c\u00e1c ch\u1ee9ng t\u1eeb chung, h\u1ed3 s\u01a1 gia c\u00f4ng xu\u1ea5t kh\u1ea9u th\u01b0\u1eddng y\u00eau c\u1ea7u th\u00eam danh s\u00e1ch t\u1edd khai h\u1ea3i quan theo m\u1eabu ri\u00eang, \u0111\u00e2y c\u0169ng l\u00e0 \u0111i\u1ec3m doanh nghi\u1ec7p d\u1ec5 nh\u1ea7m l\u1eabn nh\u1ea5t tr\u00ean th\u1ef1c t\u1ebf.                    <\/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>Th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u m\u1ea5t bao l\u00e2u?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTh\u1eddi gian ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n tr\u01b0\u1edbc ki\u1ec3m tra sau hay ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n sau. H\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c ngay t\u1eeb \u0111\u1ea7u th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u1eed l\u00fd nhanh h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi h\u1ed3 s\u01a1 ph\u1ea3i b\u1ed5 sung nhi\u1ec1u l\u1ea7n.                    <\/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\": \"Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u 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, mi\u1ec5n l\u00e0 doanh nghi\u1ec7p \u0111\u0103ng k\u00fd n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ng\u01b0\u1ee1ng s\u1ed1 thu\u1ebf, h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n nh\u01b0 doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng.\"\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\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u n\u1ed9p \u1edf \u0111\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, \u01b0u ti\u00ean qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 thu\u1eadn ti\u1ec7n theo d\u00f5i ti\u1ebfn \u0111\u1ed9 x\u1eed l\u00fd.\"\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\": \"N\u1ebfu s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u01b0\u1ee3t qu\u00e1 10% doanh thu xu\u1ea5t kh\u1ea9u th\u00ec x\u1eed l\u00fd 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\": \"Ph\u1ea7n v\u01b0\u1ee3t qu\u00e1 m\u1ee9c tr\u1ea7n 10% kh\u00f4ng b\u1ecb m\u1ea5t, m\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n sang kh\u1ea5u tr\u1eeb \u1edf k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo \u0111\u1ec3 ti\u1ebfp t\u1ee5c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n c\u1ee7a k\u1ef3 sau.\"\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\u00e0ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u c\u00f3 h\u1ed3 s\u01a1 kh\u00e1c v\u1edbi xu\u1ea5t kh\u1ea9u th\u00f4ng th\u01b0\u1eddng 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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Theo Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, doanh nghi\u1ec7p c\u00f3 s\u1ed1 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7132,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8,2],"tags":[],"class_list":["post-7129","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-huong-dan","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7129","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=7129"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7129\/revisions"}],"predecessor-version":[{"id":7142,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7129\/revisions\/7142"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7132"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}