{"id":7955,"date":"2026-09-16T11:27:17","date_gmt":"2026-09-16T04:27:17","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7955"},"modified":"2026-09-16T11:27:17","modified_gmt":"2026-09-16T04:27:17","slug":"hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-gtgt-0","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-gtgt-0\/","title":{"rendered":"Which exported goods are subject to VAT rate 0%?"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-gtgt-0-138103323.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u v\u00e0 gia c\u00f4ng quan t\u00e2m. X\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% gi\u00fap doanh nghi\u1ec7p k\u00ea khai ch\u00ednh x\u00e1c, t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0110i\u1ec1u 9 <\/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;\"> (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 4 Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt \u0110\u1ea5u th\u1ea7u; Lu\u1eadt \u0110\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0; Lu\u1eadt H\u1ea3i quan; Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u; Lu\u1eadt \u0110\u1ea7u t\u01b0; Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng; Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng 2025) k\u1ebft h\u1ee3p c\u00f9ng <\/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;\">, h\u00e0nh lang ph\u00e1p l\u00fd 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;\"> xu\u1ea5t kh\u1ea9u \u0111\u00e3 c\u00f3 nh\u1eefng \u0111i\u1ec1u ch\u1ec9nh quan tr\u1ecdng. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i n\u00e0y \u0111\u00f2i h\u1ecfi c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n thu\u1ebf ph\u1ea3i c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi nh\u1eb1m h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nguy c\u01a1 b\u1ecb truy thu hay ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/b><\/h2>\n<figure id=\"attachment_7958\" aria-describedby=\"caption-attachment-7958\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7958\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-GTGT-0.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-GTGT-0.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-GTGT-0-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-GTGT-0-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-GTGT-0-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Tom-tat-trong-tam-ve-Hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-GTGT-0-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7958\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% l\u00e0 nh\u00f3m h\u00e0ng h\u00f3a \u0111\u01b0a ra kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ho\u1eb7c b\u00e1n v\u00e0o khu phi thu\u1ebf quan, c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf, khu v\u1ef1c c\u00e1ch ly, xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7, gia c\u00f4ng chuy\u1ec3n ti\u1ebfp v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t 0% \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u00fac \u0111\u1ea9y xu\u1ea5t kh\u1ea9u, gi\u00fap doanh nghi\u1ec7p ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 n\u1ed9p trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp cho c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf gia c\u00f4ng v\u00e0 th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT \u0111\u1ecbnh k\u1ef3 ho\u1eb7c l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n h\u00e0nh?<\/b><\/h2>\n<figure id=\"attachment_7956\" aria-describedby=\"caption-attachment-7956\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7956\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-GTGT-0-theo-Luat-Thue-gia-tri-gia-tang-hien-hanh.jpg\" alt=\"H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n h\u00e0nh?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-GTGT-0-theo-Luat-Thue-gia-tri-gia-tang-hien-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-GTGT-0-theo-Luat-Thue-gia-tri-gia-tang-hien-hanh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-GTGT-0-theo-Luat-Thue-gia-tri-gia-tang-hien-hanh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-GTGT-0-theo-Luat-Thue-gia-tri-gia-tang-hien-hanh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/09\/Hang-hoa-xuat-khau-nao-chiu-thue-suat-thue-GTGT-0-theo-Luat-Thue-gia-tri-gia-tang-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7956\" class=\"wp-caption-text\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng hi\u1ec7n h\u00e0nh?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam quy \u0111\u1ecbnh r\u00f5 r\u00e0ng nh\u1eb1m khuy\u1ebfn kh\u00edch ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i ra th\u1ecb tr\u01b0\u1eddng n\u01b0\u1edbc ngo\u00e0i. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 ph\u00e2n lo\u1ea1i chi ti\u1ebft c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t n\u00e0y theo c\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1eadp nh\u1eadt m\u1edbi nh\u1ea5t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chi ti\u1ebft c\u00e1c nh\u00f3m h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi \u0110i\u1ec1u 4 Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt \u0110\u1ea5u th\u1ea7u; Lu\u1eadt \u0110\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u1ed1i t\u00e1c c\u00f4ng t\u01b0; Lu\u1eadt H\u1ea3i quan; Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng; Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u; Lu\u1eadt \u0110\u1ea7u t\u01b0; Lu\u1eadt \u0110\u1ea7u t\u01b0 c\u00f4ng; Lu\u1eadt Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng 2025), nh\u00f3m h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% bao g\u1ed3m c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a t\u1eeb Vi\u1ec7t Nam b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a t\u1eeb n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam b\u00e1n cho t\u1ed5 ch\u1ee9c trong khu phi thu\u1ebf quan v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i khu v\u1ef1c c\u00e1ch ly cho c\u00e1 nh\u00e2n (ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c ng\u01b0\u1eddi Vi\u1ec7t Nam) \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n ti\u00eau d\u00f9ng ngo\u00e0i Vi\u1ec7t Nam ho\u1eb7c ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t trong khu phi thu\u1ebf quan l\u00e0 y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh \u0111\u1ec3 h\u1ee3p l\u1ec7 h\u00f3a m\u1ee9c thu\u1ebf 0%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Chi ti\u1ebft c\u00e1c nh\u00f3m d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh h\u00e0ng h\u00f3a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 quy \u0111\u1ecbnh r\u00f5 c\u00e1c lo\u1ea1i d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t 0% bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 cung c\u1ea5p tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 cung c\u1ea5p tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u1edf trong khu phi thu\u1ebf quan v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ea7n chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng v\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh n\u01a1i ti\u00eau d\u00f9ng d\u1ecbch v\u1ee5 n\u1eb1m ngo\u00e0i ph\u1ea1m vi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u kh\u00e1c thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u kh\u00e1c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">International transport.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 cho thu\u00ea ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngo\u00e0i ph\u1ea1m vi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 c\u1ee7a ng\u00e0nh h\u00e0ng kh\u00f4ng, h\u00e0ng h\u1ea3i cung c\u1ea5p tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua \u0111\u1ea1i l\u00fd cho v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u1edf trong khu phi thu\u1ebf quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m n\u1ed9i dung th\u00f4ng tin s\u1ed1 cung c\u1ea5p cho b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00f3 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0 thay th\u1ebf \u0111\u1ec3 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng ph\u01b0\u01a1ng ti\u1ec7n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cho b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u00e0 ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a gia c\u00f4ng chuy\u1ec3n ti\u1ebfp \u0111\u1ec3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng khi xu\u1ea5t kh\u1ea9u (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c danh m\u1ee5c lo\u1ea1i tr\u1eeb t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 9).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Danh m\u1ee5c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh kh\u1eaft khe t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u ho\u1eb7c cung c\u1ea5p ra ngo\u00e0i nh\u01b0ng tuy\u1ec7t \u0111\u1ed1i <\/span><b>Not applicable<\/b><span style=\"font-weight: 400;\"> m\u1ee9c thu\u1ebf su\u1ea5t 0%:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Technology transfer, transfer of intellectual property rights abroad.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Offshore reinsurance services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Credit granting services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capital transfer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Derivative products.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Postal and telecommunications services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 23 \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 (t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n th\u00f4 ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean c\u1ed9ng chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tobacco, wine, beer are imported and then exported.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gasoline and diesel purchased domestically are sold to businesses within the free trade zone.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cars sold to organizations and individuals in duty-free zones.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 nh\u1eadp kh\u1ea9u theo \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c k\u00ea khai h\u00f3a \u0111\u01a1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf \u0111\u00fang k\u1ef3 h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y y\u00eau c\u1ea7u b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u ph\u1ea3i ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i s\u00e1t ng\u00e0y th\u00f4ng quan th\u1ef1c t\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng quan \u0111i\u1ec7n t\u1eed h\u1ea3i quan. Vi\u1ec7c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n tr\u1ec5 h\u01a1n ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi chi\u1ec1u nh\u1eadp kh\u1ea9u, kho\u1ea3n 2 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf GTGT kh\u00e2u nh\u1eadp kh\u1ea9u \u0111\u1ed3ng th\u1eddi v\u1edbi th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan ho\u1eb7c theo th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u theo \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u00e1 t\u00ednh thu\u1ebf GTGT l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 t\u00ednh to\u00e1n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u ra c\u0169ng nh\u01b0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n. Doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ee5 thu v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 t\u00ednh thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Bao g\u1ed3m kho\u1ea3n ph\u1ee5 thu:<\/b><span style=\"font-weight: 400;\"> Gi\u00e1 t\u00ednh thu\u1ebf bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam ngo\u00e0i gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu ngo\u00e0i b\u00e1n h\u00e0ng:<\/b><span style=\"font-weight: 400;\"> Gi\u00e1 t\u00ednh thu\u1ebf kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu kh\u00f4ng li\u00ean quan \u0111\u1ebfn b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u01a1 s\u1edf kinh doanh bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n (bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng v\u1ec1 \u0111\u1ea5t v\u00e0 t\u00e0i s\u1ea3n tr\u00ean \u0111\u1ea5t khi b\u1ecb thu h\u1ed3i \u0111\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n th\u01b0\u1edfng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu \u0111\u00f2i ng\u01b0\u1eddi th\u1ee9 ba c\u1ee7a ho\u1ea1t \u0111\u1ed9ng b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu h\u1ed9.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n th\u00f9 lao t\u1eeb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc do th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng thu h\u1ed9, chi h\u1ed9 c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n thu t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc x\u1eed l\u00fd chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i trong gi\u00e1 t\u00ednh thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP n\u00eau r\u00f5 quy t\u1eafc t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng chi\u1ebft kh\u1ea5u:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng (n\u1ebfu c\u00f3) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i d\u00e0nh cho kh\u00e1ch h\u00e0ng ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u00e0 <\/span><a href=\"https:\/\/thue.man.net.vn\/hoa-don-gtgt\/\"><span style=\"font-weight: 400;\">VAT invoice<\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 t\u00ednh thu\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ch\u1ec9nh gi\u00e1 t\u00ednh thu\u1ebf theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 t\u00ednh thu\u1ebf khi c\u00f3 thanh tra, ki\u1ec3m tra \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh \u0111\u00e3 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0ng gi\u00e1 t\u00ednh thu\u1ebf b\u1ecb thay \u0111\u1ed5i theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan th\u00ec gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a thu\u1ebf su\u1ea5t 0% trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 d\u00f2ng ti\u1ec1n doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c hi\u1ec3u \u0111\u00fang h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% mang l\u1ea1i l\u1ee3i \u00edch t\u00e0i ch\u00ednh to l\u1edbn cho c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong chu\u1ed7i cung \u1ee9ng to\u00e0n c\u1ea7u.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Kh\u1ea5u tr\u1eeb v\u00e0 ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o: <\/b><span style=\"font-weight: 400;\">Kh\u00e1c v\u1edbi nh\u00f3m h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% cho ph\u00e9p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u00e3 tr\u1ea3 cho nguy\u00ean v\u1eadt li\u1ec7u, d\u1ecbch v\u1ee5, m\u00e1y m\u00f3c ph\u1ee5c v\u1ee5 cho kh\u00e2u s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft trong k\u1ef3, doanh nghi\u1ec7p c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>T\u0103ng c\u01b0\u1eddng s\u1ee9c c\u1ea1nh tranh v\u1ec1 gi\u00e1 tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf: <\/b><span style=\"font-weight: 400;\">Khi h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 0%, gi\u00e1 b\u00e1n xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i g\u00e1nh th\u00eam chi ph\u00ed thu\u1ebf GTGT \u0111\u1ea7u ra. \u0110i\u1ec1u n\u00e0y gi\u00fap s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 m\u1ee9c gi\u00e1 c\u1ea1nh tranh tr\u1ef1c ti\u1ebfp v\u1edbi c\u00e1c \u0111\u1ed1i th\u1ee7 tr\u00ean th\u1ecb tr\u01b0\u1eddng to\u00e0n c\u1ea7u, m\u1edf r\u1ed9ng quy m\u00f4 kinh doanh.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>T\u1ed1i \u01b0u h\u00f3a d\u00f2ng ti\u1ec1n l\u01b0u \u0111\u1ed9ng: <\/b><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c <\/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;\"> t\u1ea1o ra ngu\u1ed3n d\u00f2ng ti\u1ec1n b\u1ed5 sung quan tr\u1ecdng cho ho\u1ea1t \u0111\u1ed9ng t\u00e1i \u0111\u1ea7u t\u01b0, mua s\u1eafm nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 thanh to\u00e1n chi ph\u00ed v\u1eadn h\u00e0nh. Doanh nghi\u1ec7p c\u1eaft gi\u1ea3m \u0111\u01b0\u1ee3c chi ph\u00ed v\u1ed1n t\u00e0i tr\u1ee3 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ng\u1eafn h\u1ea1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u0110i\u1ec1u ki\u1ec7n h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 th\u1ee7 t\u1ee5c b\u1eaft bu\u1ed9c \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf y\u00eau c\u1ea7u c\u01a1 s\u1edf kinh doanh ph\u1ea3i ho\u00e0n thi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ea7y \u0111\u1ee7 m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb b\u1eaft bu\u1ed9c cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT 0% c\u1ea7n l\u01b0u tr\u1eef v\u00e0 chu\u1ea9n b\u1ecb s\u1eb5n s\u00e0ng c\u00e1c t\u00e0i li\u1ec7u sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng h\u00e0ng h\u00f3a k\u00fd k\u1ebft v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1ed5 ch\u1ee9c trong khu phi thu\u1ebf quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c th\u00f4ng quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c h\u00f3a \u0111\u01a1n GTGT theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>L\u01b0u \u00fd v\u1ec1 thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ti\u00eau chu\u1ea9n thanh to\u00e1n qua ng\u00e2n h\u00e0ng l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u1ec3 c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn m\u1ee9c thu\u1ebf 0% v\u00e0 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n thanh to\u00e1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n t\u1eeb t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean mua n\u01b0\u1edbc ngo\u00e0i sang t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean b\u00e1n m\u1edf t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n b\u00f9 tr\u1eeb ho\u1eb7c thanh to\u00e1n th\u00f4ng qua b\u00ean th\u1ee9 ba \u1ee7y quy\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb x\u00e1c nh\u1eadn thanh to\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n h\u00e0ng tr\u00ean h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf GTGT 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ec3 tra c\u1ee9u ch\u00ednh x\u00e1c khi th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf.<\/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 h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf GTGT 0% \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"width: 21.0603%; text-align: center;\"><b>Legal documents<\/b><\/td>\n<td style=\"width: 13.7255%; text-align: center;\"><b>Issuing authority<\/b><\/td>\n<td style=\"width: 64.4154%; text-align: center;\"><b>N\u1ed9i dung \u0111i\u1ec1u ch\u1ec9nh ch\u00ednh v\u1ec1 thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.0603%; text-align: center;\"><span style=\"font-weight: 400;\">VAT Law 2024<\/span><\/td>\n<td style=\"width: 13.7255%; text-align: center;\"><span style=\"font-weight: 400;\">National Assembly<\/span><\/td>\n<td style=\"width: 64.4154%; text-align: left;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh khung v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, thu\u1ebf su\u1ea5t 0% (\u0110i\u1ec1u 9) v\u00e0 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT (\u0110i\u1ec1u 15).<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.0603%; text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt s\u1eeda \u0111\u1ed5i Lu\u1eadt \u0110\u1ea5u th\u1ea7u&#8230; 2025<\/span><\/td>\n<td style=\"width: 13.7255%; text-align: center;\"><span style=\"font-weight: 400;\">National Assembly<\/span><\/td>\n<td style=\"width: 64.4154%; text-align: left;\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT 2024 v\u1ec1 chi ti\u1ebft nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0% v\u00e0 danh m\u1ee5c lo\u1ea1i tr\u1eeb.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.0603%; text-align: center;\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/td>\n<td style=\"width: 13.7255%; text-align: center;\"><span style=\"font-weight: 400;\">Government<\/span><\/td>\n<td style=\"width: 64.4154%; text-align: left;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf GTGT (\u0110i\u1ec1u 14), \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 21.0603%; text-align: center;\"><span style=\"font-weight: 400;\">Lu\u1eadt H\u1ea3i quan (s\u1eeda \u0111\u1ed5i)<\/span><\/td>\n<td style=\"width: 13.7255%; text-align: center;\"><span style=\"font-weight: 400;\">National Assembly<\/span><\/td>\n<td style=\"width: 64.4154%; text-align: left;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan, th\u1eddi \u0111i\u1ec3m th\u00f4ng quan h\u00e0ng h\u00f3a l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case study th\u1ef1c t\u1ebf: R\u1ee7i ro x\u1eed l\u00fd thu\u1ebf GTGT 0% t\u1ea1i C\u00f4ng ty C\u1ed5 ph\u1ea7n Th\u01b0\u01a1ng m\u1ea1i Xu\u1ea5t nh\u1eadp kh\u1ea9u X<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ednh ph\u1ee9c t\u1ea1p khi x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0%, h\u00e3y xem x\u00e9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c c\u00e1c chuy\u00ean gia t\u1ea1i MAN t\u01b0 v\u1ea5n v\u00e0 gi\u1ea3i quy\u1ebft.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Situational context<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty C\u1ed5 ph\u1ea7n Th\u01b0\u01a1ng m\u1ea1i Xu\u1ea5t nh\u1eadp kh\u1ea9u X th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u l\u00f4 h\u00e0ng n\u00f4ng s\u1ea3n ch\u1ebf bi\u1ebfn sang th\u1ecb tr\u01b0\u1eddng Ch\u00e2u \u00c2u v\u1edbi t\u1ed5ng tr\u1ecb gi\u00e1 h\u1ee3p \u0111\u1ed3ng 1,2 tri\u1ec7u USD. Doanh nghi\u1ec7p k\u00ea khai thu\u1ebf su\u1ea5t GTGT 0% cho to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng v\u00e0 g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o tr\u1ecb gi\u00e1 2,8 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u1ea5n \u0111\u1ec1 ph\u00e1t sinh khi ki\u1ec3m tra thu\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh thanh tra ho\u00e0n thu\u1ebf, C\u01a1 quan Thu\u1ebf ph\u00e1t hi\u1ec7n 2 \u0111i\u1ec3m b\u1ea5t ng\u1edd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 1 h\u1ee3p \u0111\u1ed3ng ph\u1ee5 l\u1ee5c tr\u1ecb gi\u00e1 150.000 USD \u0111\u01b0\u1ee3c thanh to\u00e1n qua b\u00ean th\u1ee9 ba nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn thanh to\u00e1n b\u00f9 tr\u1eeb ho\u1eb7c ch\u1ec9 \u0111\u1ecbnh thanh to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y ghi nh\u1eadn doanh thu xu\u1ea5t kh\u1ea9u tr\u00ean h\u00f3a \u0111\u01a1n GTGT tr\u1ec5 h\u01a1n 3 ng\u00e0y l\u00e0m vi\u1ec7c so v\u1edbi ng\u00e0y th\u00f4ng quan h\u1ea3i quan th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf d\u1ef1 ki\u1ebfn lo\u1ea1i b\u1ecf m\u1ee9c thu\u1ebf su\u1ea5t 0% cho ph\u1ea7n doanh thu 150.000 USD, chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 10% v\u00e0 b\u00e1c b\u1ecf kho\u1ea3n ho\u00e0n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng, \u0111\u1ed3ng th\u1eddi x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh tr\u1ec5 h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u1ea3i ph\u00e1p can thi\u1ec7p t\u1eeb MAN &#8211; Master Accountant Network<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed9i ng\u0169 chuy\u00ean gia t\u1eeb MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m \u0111\u00e3 tr\u1ef1c ti\u1ebfp r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 nghi\u1ec7p v\u1ee5 c\u1ee7a C\u00f4ng ty X:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 1:<\/b><span style=\"font-weight: 400;\"> Ki\u1ec3m tra t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c giao d\u1ecbch ng\u00e2n h\u00e0ng v\u00e0 h\u1ed3 s\u01a1 ch\u1ee9ng minh d\u00f2ng ti\u1ec1n th\u1ef1c t\u1ebf gi\u1eefa \u0111\u1ed1i t\u00e1c Ch\u00e2u \u00c2u, b\u00ean th\u1ee9 ba v\u00e0 C\u00f4ng ty X.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 2:<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p thu th\u1eadp b\u1ed5 sung x\u00e1c nh\u1eadn ng\u00e2n h\u00e0ng qu\u1ed1c t\u1ebf v\u00e0 b\u1ed5 sung v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ch\u1ec9 \u0111\u1ecbnh thanh to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m k\u1ebft lu\u1eadn thanh tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 3:<\/b><span style=\"font-weight: 400;\"> Gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT theo \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024, ch\u1ee9ng minh tr\u1ec5 h\u1ea1n ghi nh\u1eadn h\u00f3a \u0111\u01a1n xu\u1ea5t ph\u00e1t t\u1eeb s\u1ef1 c\u1ed1 h\u1ec7 th\u1ed1ng h\u1ea3i quan \u0111i\u1ec7n t\u1eed c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>The results obtained<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1edd s\u1ef1 h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi t\u1eeb MAN, C\u01a1 quan Thu\u1ebf \u0111\u00e3 ch\u1ea5p nh\u1eadn to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh. C\u00f4ng ty X \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn thu\u1ebf su\u1ea5t 0% cho to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng 1,2 tri\u1ec7u USD, nh\u1eadn \u0111\u1ee7 2,8 t\u1ef7 \u0111\u1ed3ng ti\u1ec1n ho\u00e0n thu\u1ebf GTGT v\u00e0 kh\u00f4ng b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh thu\u1ebf su\u1ea5t 0% v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u k\u1ebf to\u00e1n vi\u00ean th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 0% v\u00e0 h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT. S\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i ho\u00e0n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh thu\u1ebf su\u1ea5t 0% v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT khi xu\u1ea5t kh\u1ea9u<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Distinguishing criteria<\/b><\/td>\n<td><b>H\u00e0ng h\u00f3a \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/b><\/td>\n<td><b>H\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Legal nature<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0ng m\u1ee9c thu\u1ebf \u00e1p d\u1ee5ng l\u00e0 0%.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a thu\u1ebf GTGT.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Input tax deduction<\/span><\/td>\n<td><b>Deductible<\/b><span style=\"font-weight: 400;\"> to\u00e0n b\u1ed9 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/td>\n<td><b>Not deductible<\/b><span style=\"font-weight: 400;\"> thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o (ph\u1ea3i t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy\u1ec1n l\u1ee3i ho\u00e0n thu\u1ebf<\/span><\/td>\n<td><b>\u0110\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/b><span style=\"font-weight: 400;\"> GTGT n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/td>\n<td><b>Kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/b><span style=\"font-weight: 400;\"> GTGT trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">VAT declaration<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea3i k\u00ea khai tr\u00ean t\u1edd khai thu\u1ebf GTGT \u0111\u1ecbnh k\u1ef3 (B\u1ea3ng k\u00ea \u0111\u1ea7u ra 0%).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">K\u00ea khai v\u00e0o ch\u1ec9 ti\u00eau h\u00e0ng h\u00f3a kh\u00f4ng ch\u1ecbu thu\u1ebf tr\u00ean t\u1edd khai.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Policy purpose<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Khuy\u1ebfn kh\u00edch xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng thu\u1ebf cho m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 ho\u1eb7c m\u1eb7t h\u00e0ng thi\u1ebft y\u1ebfu.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia t\u1eeb MAN v\u1ec1 r\u1ee7i ro thu\u1ebf GTGT 0% v\u00e0 gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong th\u1ef1c t\u1ebf t\u01b0 v\u1ea5n v\u00e0 so\u00e1t x\u00e9t s\u1ed5 s\u00e1ch cho h\u00e0ng tr\u0103m doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i Vi\u1ec7t Nam, c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m nh\u1eadn th\u1ea5y nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb truy thu thu\u1ebf r\u1ea5t l\u1edbn xu\u1ea5t ph\u00e1t t\u1eeb nh\u1eefng sai s\u00f3t nh\u1ecf trong qu\u1ea3n l\u00fd h\u1ed3 s\u01a1.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1c r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi\u1ebfn doanh nghi\u1ec7p m\u1ea5t quy\u1ec1n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Thi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 nguy\u00ean nh\u00e2n h\u00e0ng \u0111\u1ea7u khi\u1ebfn c\u01a1 s\u1edf kinh doanh b\u1ecb lo\u1ea1i thu\u1ebf su\u1ea5t 0%. Nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p b\u00ean n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n th\u00f4ng qua b\u00ean th\u1ee9 ba nh\u01b0ng h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u l\u1ea1i kh\u00f4ng quy \u0111\u1ecbnh \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1edd khai h\u1ea3i quan kh\u00f4ng h\u1ee3p l\u1ec7:<\/b><span style=\"font-weight: 400;\"> T\u1edd khai b\u1ecb h\u1ee7y, ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c th\u00f4ng quan ho\u1eb7c c\u00f3 s\u1ef1 sai l\u1ec7ch gi\u1eefa t\u00ean h\u00e0ng, m\u00e3 HS code tr\u00ean t\u1edd khai v\u1edbi h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng ngo\u00e0i Vi\u1ec7t Nam:<\/b><span style=\"font-weight: 400;\"> \u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a b\u00e1n v\u00e0o khu phi thu\u1ebf quan ho\u1eb7c s\u1ea3n ph\u1ea9m n\u1ed9i dung th\u00f4ng tin s\u1ed1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Vi ph\u1ea1m th\u1eddi gian x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT:<\/b><span style=\"font-weight: 400;\"> Khai sai k\u1ef3 t\u00ednh thu\u1ebf GTGT do kh\u00f4ng n\u1eafm v\u1eefng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024, ghi nh\u1eadn doanh thu tr\u1ec5 so v\u1edbi th\u1eddi \u0111i\u1ec3m th\u00f4ng quan h\u1ea3i quan.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Khuy\u1ebfn ngh\u1ecb qu\u1ea3n tr\u1ecb r\u1ee7i ro t\u1eeb MAN &#8211; Master Accountant Network<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c gi\u1ea3i ph\u00e1p sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb kh\u00e9p k\u00edn:<\/b><span style=\"font-weight: 400;\"> M\u1ed7i l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 ch\u1ee9ng t\u1eeb g\u1ed3m: H\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i, H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, T\u1edd khai h\u1ea3i quan \u0111\u00e3 th\u00f4ng quan, V\u1eadn \u0111\u01a1n (Bill of Lading), v\u00e0 Ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u00fang t\u00ean \u0111\u1ed1i t\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra ch\u1eb7t ch\u1ebd c\u00e1c \u0111i\u1ec1u kho\u1ea3n thanh to\u00e1n:<\/b><span style=\"font-weight: 400;\"> Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n qua b\u00ean th\u1ee9 ba ho\u1eb7c thanh to\u00e1n b\u00f9 tr\u1eeb, c\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c \u0111i\u1ec1u kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u v\u00e0 c\u00f3 x\u00e1c nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a ng\u00e2n h\u00e0ng ph\u1ee5c v\u1ee5.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u1ef1c hi\u1ec7n so\u00e1t x\u00e9t \u0111\u1ecbnh k\u1ef3:<\/b><span style=\"font-weight: 400;\"> S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp \u0111\u1ec3 r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT tr\u01b0\u1edbc khi n\u1ed9p l\u00ean c\u01a1 quan thu\u1ebf, gi\u00fap ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c r\u1ee7i ro v\u00e0 kh\u1eafc ph\u1ee5c k\u1ecbp th\u1eddi.<\/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;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% gi\u1eef vai tr\u00f2 n\u1ec1n t\u1ea3ng gi\u00fap doanh nghi\u1ec7p t\u1eadn d\u1ee5ng t\u1ed1i \u0111a c\u00e1c \u01b0u \u0111\u00e3i t\u00e0i ch\u00ednh t\u1eeb Nh\u00e0 n\u01b0\u1edbc, b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u00e0 n\u00e2ng cao kh\u1ea3 n\u0103ng c\u1ea1nh tranh tr\u00ean th\u1ecb tr\u01b0\u1eddng qu\u1ed1c t\u1ebf. Tuy nhi\u00ean, ranh gi\u1edbi gi\u1eefa vi\u1ec7c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% v\u00e0 b\u1ecb b\u00e1c b\u1ecf quy\u1ec1n \u01b0u \u0111\u00e3i r\u1ea5t mong manh, ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ednh chu\u1ea9n x\u00e1c, minh b\u1ea1ch c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u1edd khai h\u1ea3i quan theo \u0111\u00fang khung ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax services at MAN \u2013 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-tron-goi-la-gi\/\"><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;\">VAT refund service<\/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;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 &#8211; 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;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/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;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% (FAQ)<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>H\u00e0ng h\u00f3a b\u00e1n v\u00e0o khu phi thu\u1ebf quan c\u00f3 lu\u00f4n \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0% kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. H\u00e0ng h\u00f3a t\u1eeb n\u1ed9i \u0111\u1ecba b\u00e1n cho t\u1ed5 ch\u1ee9c trong khu phi thu\u1ebf quan ch\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t 0% khi \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan v\u00e0 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u. Ngo\u00e0i ra, c\u00e1c m\u1eb7t h\u00e0ng nh\u01b0 x\u0103ng, d\u1ea7u mua t\u1ea1i n\u1ed9i \u0111\u1ecba b\u00e1n cho c\u01a1 s\u1edf kinh doanh trong khu phi thu\u1ebf quan ho\u1eb7c xe \u00f4 t\u00f4 b\u00e1n v\u00e0o khu phi thu\u1ebf quan b\u1ecb lo\u1ea1i tr\u1eeb kh\u1ecfi m\u1ee9c thu\u1ebf su\u1ea5t 0%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Theo \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024, thu\u1ed1c l\u00e1, r\u01b0\u1ee3u, bia nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u thu\u1ed9c danh m\u1ee5c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/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 xu\u1ea5t kh\u1ea9u l\u00e0 khi n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024, th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf GTGT do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>D\u1ecbch v\u1ee5 chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf su\u1ea5t 0% kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 v\u00e0 chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7 ra n\u01b0\u1edbc ngo\u00e0i n\u1eb1m trong danh m\u1ee5c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf GTGT 2024.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Gi\u00e1 t\u00ednh thu\u1ebf GTGT xu\u1ea5t kh\u1ea9u c\u00f3 bao g\u1ed3m ph\u00ed ph\u1ee5 thu ngo\u00e0i gi\u00e1 h\u00e0ng h\u00f3a kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a bao g\u1ed3m c\u1ea3 kho\u1ea3n ph\u1ee5 thu v\u00e0 ph\u00ed thu th\u00eam ngo\u00e0i gi\u00e1 h\u00e0ng h\u00f3a m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u n\u00e0o ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf GTGT 0% l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u v\u00e0 gia c\u00f4ng quan t\u00e2m. X\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0% gi\u00fap doanh nghi\u1ec7p k\u00ea khai ch\u00ednh x\u00e1c, t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o [&hellip;]<\/p>","protected":false},"author":4,"featured_media":7957,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-7955","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7955","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=7955"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7955\/revisions"}],"predecessor-version":[{"id":7960,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7955\/revisions\/7960"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7957"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}