{"id":8226,"date":"2026-10-05T16:13:24","date_gmt":"2026-10-05T09:13:24","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8226"},"modified":"2026-10-05T16:18:01","modified_gmt":"2026-10-05T09:18:01","slug":"cong-van-7923","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-7923\/","title":{"rendered":"C\u00f4ng v\u0103n 7923\/QNG-QLDN2: Thu\u1ebf GTGT ph\u00f4i g\u1ed7 cao su t\u1ea9m s\u1ea5y"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/ma-so-thue\/phap-luat-thue\/cong-van-7923qngqldn2-xac-dinh-thue-suat-thue-gtgt-doi-voi-mat-hang-phoi-go-cao-su-xe-tam-say-ra-sa-232963.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7923\/QNG-QLDN2<\/span><\/a><span style=\"font-weight: 400;\"> do C\u1ee5c thu\u1ebf ban h\u00e0nh ng\u00e0y 30\/9\/2026 l\u00e0m r\u00f5 m\u1ed9t c\u00e2u h\u1ecfi khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn g\u1ed7 l\u00fang t\u00fang: ph\u00f4i g\u1ed7 cao su \u0111\u00e3 x\u1ebb, t\u1ea9m, s\u1ea5y c\u00f2n \u0111\u01b0\u1ee3c xem l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng hay kh\u00f4ng. C\u00e2u tr\u1ea3 l\u1eddi quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp vi\u1ec7c doanh nghi\u1ec7p c\u00f3 ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT hay \u00e1p thu\u1ebf su\u1ea5t 10%. Ch\u1ec9 trong th\u00e1ng 9\/2026 \u0111\u00e3 c\u00f3 ba v\u0103n b\u1ea3n n\u1ed1i ti\u1ebfp nhau v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, cho th\u1ea5y \u0111\u00e2y l\u00e0 \u0111i\u1ec3m n\u00f3ng th\u1ef1c t\u1ebf ch\u1ee9 kh\u00f4ng c\u00f2n l\u00e0 tranh lu\u1eadn l\u00fd thuy\u1ebft.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ec1n t\u1ea3ng c\u1ee7a C\u00f4ng v\u0103n 7923\/QNG-QLDN2 l\u00e0 \u0111\u1ecbnh ngh\u0129a &#8220;g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng&#8221; t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-nguyen-Moi-truong\/Thong-tu-84-2025-TT-BNNMT-huong-dan-Luat-Lam-nghiep-687991.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 84\/2025\/TT-BNNMT<\/span><\/a><span style=\"font-weight: 400;\">, c\u00f9ng h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c L\u00e2m nghi\u1ec7p v\u00e0 Ki\u1ec3m l\u00e2m (<\/span><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Xuat-nhap-khau\/Cong-van-2721-TCHQ-TXNK-2018-thue-bao-ve-moi-truong-doi-voi-mat-hang-EVA-382845.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2721\/LNKL-SDR<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 14\/9\/2026) v\u00e0 C\u1ee5c Thu\u1ebf (C\u00f4ng v\u0103n 7021\/CT-QLNT ng\u00e0y 22\/9\/2026). B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch t\u1eebng n\u1ed9i dung, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng, r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd th\u1ef1c t\u1ebf t\u1eeb g\u00f3c nh\u00ecn c\u1ee7a <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\">, \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u1ed9i ng\u0169 chuy\u00ean gia tr\u00ean 30 n\u0103m kinh nghi\u1ec7m v\u1ec1 thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 7923\/QNG-QLDN2<\/b><\/h2>\n<figure id=\"attachment_8230\" aria-describedby=\"caption-attachment-8230\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8230\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-7923_QNG-QLDN2.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 7923\/QNG-QLDN2\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-7923_QNG-QLDN2.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-7923_QNG-QLDN2-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-7923_QNG-QLDN2-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-7923_QNG-QLDN2-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Tom-tat-trong-tam-ve-Cong-van-7923_QNG-QLDN2-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8230\" class=\"wp-caption-text\">T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 7923\/QNG-QLDN2<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7923\/QNG-QLDN2 l\u00e0 v\u0103n b\u1ea3n do C\u1ee5c thu\u1ebf ban h\u00e0nh ng\u00e0y 30\/9\/2026, x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng ph\u00f4i g\u1ed7 cao su x\u1ebb t\u1ea9m s\u1ea5y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng \u0111\u1ec3: ph\u00e2n bi\u1ec7t g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng v\u1edbi g\u1ed7 \u0111\u00e3 qua ch\u1ebf bi\u1ebfn, t\u1eeb \u0111\u00f3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT v\u00e0 tr\u01b0\u1eddng h\u1ee3p ch\u1ecbu thu\u1ebf su\u1ea5t 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc c\u1ed1t l\u00f5i: g\u1ed7 x\u1ebb \u0111\u00e3 ng\u00e2m t\u1ea9m h\u00f3a ch\u1ea5t b\u1ea3o qu\u1ea3n ho\u1eb7c s\u1ea5y kh\u00f4 trong l\u00f2 s\u1ea5y kh\u00f4ng thu\u1ed9c ph\u1ea1m vi g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho: doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 mua, b\u00e1n g\u1ed7 cao su, g\u1ed7 cao su s\u01a1 ch\u1ebf v\u00e0 ph\u1ee5 ph\u1ea9m g\u1ed7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi n\u00e0o c\u1ea7n: khi l\u1eadp h\u00f3a \u0111\u01a1n, k\u00ea khai thu\u1ebf GTGT h\u1eb1ng k\u1ef3, r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng mua b\u00e1n g\u1ed7 v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 tr\u01b0\u1edbc thanh tra, ki\u1ec3m tra thu\u1ebf.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 7923\/QNG-QLDN2 l\u00e0 g\u00ec v\u00e0 d\u1ef1a tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_8228\" aria-describedby=\"caption-attachment-8228\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8228\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-7923_QNG-QLDN2-la-gi-va-dua-tren-can-cu-phap-ly-nao.jpg\" alt=\"C\u00f4ng v\u0103n 7923\/QNG-QLDN2 l\u00e0 g\u00ec v\u00e0 d\u1ef1a tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-7923_QNG-QLDN2-la-gi-va-dua-tren-can-cu-phap-ly-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-7923_QNG-QLDN2-la-gi-va-dua-tren-can-cu-phap-ly-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-7923_QNG-QLDN2-la-gi-va-dua-tren-can-cu-phap-ly-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-7923_QNG-QLDN2-la-gi-va-dua-tren-can-cu-phap-ly-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-7923_QNG-QLDN2-la-gi-va-dua-tren-can-cu-phap-ly-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8228\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 7923\/QNG-QLDN2 l\u00e0 g\u00ec v\u00e0 d\u1ef1a tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u \u0111\u00fang v\u0103n b\u1ea3n n\u00e0y, c\u1ea7n b\u1eaft \u0111\u1ea7u t\u1eeb c\u00e1ch ph\u00e1p lu\u1eadt \u0111\u1ecbnh ngh\u0129a &#8220;g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng&#8221;. \u0110\u00e2y l\u00e0 kh\u00e1i ni\u1ec7m then ch\u1ed1t, v\u00ec ch\u00ednh s\u00e1ch <\/span><a href=\"https:\/\/thue.man.net.vn\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\"> v\u1edbi n\u00f4ng, l\u00e2m s\u1ea3n ph\u00e2n bi\u1ec7t r\u1ea5t r\u00f5 gi\u1eefa s\u1ea3n ph\u1ea9m ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng v\u00e0 s\u1ea3n ph\u1ea9m \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7923\/QNG-QLDN2 \u0111\u01b0\u1ee3c C\u1ee5c thu\u1ebf ban h\u00e0nh ng\u00e0y 30\/9\/2026 nh\u1eb1m x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng ph\u00f4i g\u1ed7 cao su x\u1ebb t\u1ea9m s\u1ea5y. V\u0103n b\u1ea3n kh\u00f4ng t\u1ea1o ra quy \u0111\u1ecbnh m\u1edbi. N\u00f3 \u00e1p d\u1ee5ng \u0111\u1ecbnh ngh\u0129a s\u1eb5n c\u00f3 c\u1ee7a ng\u00e0nh l\u00e2m nghi\u1ec7p v\u00e0o m\u1ed9t m\u1eb7t h\u00e0ng c\u1ee5 th\u1ec3 \u0111\u1ec3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean v\u0103n n\u1ed9i dung c\u00f4ng b\u1ed1 v\u1ec1 vi\u1ec7c ban h\u00e0nh:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Theo \u0111\u00f3, ng\u00e0y 30\/9\/2026 C\u1ee5c thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 7923\/QNG-QLDN2 x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng ph\u00f4i g\u1ed7 cao su x\u1ebb t\u1ea9m s\u1ea5y.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>\u0110\u1ecbnh ngh\u0129a g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng theo Th\u00f4ng t\u01b0 84\/2025\/TT-BNNMT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Tai-nguyen-Moi-truong\/Thong-tu-84-2025-TT-BNNMT-huong-dan-Luat-Lam-nghiep-687991.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Circular 84\/2025\/TT-BNNMT<\/span><\/a><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh nguy\u00ean v\u0103n nh\u01b0 sau:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;G\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng l\u00e0 g\u1ed7 sau khai th\u00e1c, \u0111\u01b0\u1ee3c x\u1eed l\u00fd qua c\u00e1c c\u00f4ng \u0111o\u1ea1n ch\u1ebf bi\u1ebfn ban \u0111\u1ea7u (c\u1eaft, c\u01b0a, x\u1ebb, ch\u1ebb, b\u00f3c v\u00e1n ho\u1eb7c l\u1ea1ng v\u00e1n, b\u0103m, nghi\u1ec1n) nh\u01b0ng ch\u01b0a l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t g\u1ed7, nh\u1eb1m t\u1ea1o nguy\u00ean li\u1ec7u ho\u1eb7c b\u00e1n th\u00e0nh ph\u1ea9m ph\u1ee5c v\u1ee5 cho c\u00e1c c\u00f4ng \u0111o\u1ea1n ch\u1ebf bi\u1ebfn, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m g\u1ed7, kinh doanh ti\u1ebfp theo ho\u1eb7c t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c v\u1eadn chuy\u1ec3n, l\u01b0u kho, b\u1ea3o qu\u1ea3n. G\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng bao g\u1ed3m: g\u1ed7 x\u1ebb th\u00f4, g\u1ed7 \u0111\u1ebdo h\u1ed9p m\u00e0 b\u1ec1 m\u1eb7t c\u00f2n th\u00f4 nh\u00e1m, ch\u01b0a qua c\u00f4ng \u0111o\u1ea1n b\u00e0o tr\u01a1n ho\u1eb7c x\u1eed l\u00fd ho\u00e0n thi\u1ec7n; g\u1ed7 b\u00f3c ho\u1eb7c g\u1ed7 l\u1ea1ng ch\u01b0a \u0111\u01b0\u1ee3c \u00e9p th\u00e0nh v\u00e1n \u00e9p ho\u1eb7c c\u00e1c lo\u1ea1i v\u00e1n c\u00f4ng nghi\u1ec7p kh\u00e1c; d\u0103m g\u1ed7 (d\u0103m m\u1ea3nh, d\u0103m nghi\u1ec1n) v\u00e0 ph\u1ee5 ph\u1ea9m g\u1ed7 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn nh\u01b0: m\u00f9n c\u01b0a, v\u1ecf c\u00e2y, \u0111\u1ea7u m\u1ea9u, b\u00eca b\u1eafp v\u00e0 d\u0103m b\u00e0o.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb \u0111\u1ecbnh ngh\u0129a n\u00e0y, c\u00f3 th\u1ec3 r\u00fat ra ba \u0111i\u1ec1u ki\u1ec7n c\u00f9ng l\u00fac \u0111\u1ec3 m\u1ed9t s\u1ea3n ph\u1ea9m g\u1ed7 \u0111\u01b0\u1ee3c coi l\u00e0 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ec9 qua <\/span><b>c\u00f4ng \u0111o\u1ea1n ch\u1ebf bi\u1ebfn ban \u0111\u1ea7u<\/b><span style=\"font-weight: 400;\"> \u0111\u00e3 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea: c\u1eaft, c\u01b0a, x\u1ebb, ch\u1ebb, b\u00f3c v\u00e1n, l\u1ea1ng v\u00e1n, b\u0103m, nghi\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u01b0a l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t g\u1ed7.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch l\u00e0 t\u1ea1o nguy\u00ean li\u1ec7u, b\u00e1n th\u00e0nh ph\u1ea9m cho kh\u00e2u ti\u1ebfp theo, ho\u1eb7c thu\u1eadn ti\u1ec7n cho v\u1eadn chuy\u1ec3n, l\u01b0u kho, b\u1ea3o qu\u1ea3n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, danh s\u00e1ch c\u00f4ng \u0111o\u1ea1n trong ngo\u1eb7c \u0111\u01a1n kh\u00f4ng c\u00f3 ng\u00e2m t\u1ea9m h\u00f3a ch\u1ea5t hay s\u1ea5y l\u00f2. \u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t m\u00e0 C\u00f4ng v\u0103n 7923\/QNG-QLDN2 khai th\u00e1c khi x\u1eed l\u00fd m\u1eb7t h\u00e0ng ph\u00f4i g\u1ed7 cao su x\u1ebb t\u1ea9m s\u1ea5y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Hai v\u0103n b\u1ea3n l\u00e0m n\u1ec1n cho C\u00f4ng v\u0103n 7923\/QNG-QLDN2<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i Th\u00f4ng t\u01b0 84\/2025\/TT-BNNMT, v\u0103n b\u1ea3n c\u00f2n vi\u1ec7n d\u1eabn hai c\u00f4ng v\u0103n ban h\u00e0nh tr\u01b0\u1edbc \u0111\u00f3 trong c\u00f9ng th\u00e1ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 2721\/LNKL-SDR ng\u00e0y 14\/9\/2026<\/b><span style=\"font-weight: 400;\"> c\u1ee7a C\u1ee5c L\u00e2m nghi\u1ec7p v\u00e0 Ki\u1ec3m l\u00e2m, v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f4ng v\u0103n 7021\/CT-QLNT ng\u00e0y 22\/9\/2026<\/b><span style=\"font-weight: 400;\"> c\u1ee7a C\u1ee5c Thu\u1ebf, v\u1ec1 vi\u1ec7c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i k\u00e8m C\u00f4ng v\u0103n 7923\/QNG-QLDN2, ngu\u1ed3n c\u00f4ng b\u1ed1 c\u00f2n \u0111\u0103ng t\u1ea3i <\/span><b>C\u00f4ng v\u0103n 3910\/QNG-QLDN2<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 t\u1ea3i v\u1ec1. N\u1ed9i dung c\u00f4ng b\u1ed1 kh\u00f4ng n\u00eau ng\u00e0y ban h\u00e0nh v\u00e0 n\u1ed9i dung c\u1ee7a v\u0103n b\u1ea3n n\u00e0y, v\u00ec v\u1eady b\u00e0i vi\u1ebft kh\u00f4ng di\u1ec5n gi\u1ea3i th\u00eam. Doanh nghi\u1ec7p n\u00ean t\u1ea3i to\u00e0n v\u0103n \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u00ecnh t\u1ef1 n\u00e0y c\u00f3 \u00fd ngh\u0129a th\u1ef1c t\u1ebf. C\u01a1 quan chuy\u00ean ng\u00e0nh l\u00e2m nghi\u1ec7p x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t k\u1ef9 thu\u1eadt c\u1ee7a s\u1ea3n ph\u1ea9m tr\u01b0\u1edbc. C\u01a1 quan thu\u1ebf d\u1ef1a v\u00e0o \u0111\u00f3 \u0111\u1ec3 k\u1ebft lu\u1eadn v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, khi tranh lu\u1eadn v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, doanh nghi\u1ec7p n\u00ean vi\u1ec7n d\u1eabn \u0111\u00fang chu\u1ed7i v\u0103n b\u1ea3n n\u00e0y thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean g\u1ecdi th\u01b0\u01a1ng m\u1ea1i c\u1ee7a s\u1ea3n ph\u1ea9m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 7923\/QNG-QLDN2 h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung g\u00ec?<\/b><\/h2>\n<figure id=\"attachment_8227\" aria-describedby=\"caption-attachment-8227\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8227\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-7923_QNG-QLDN2-huong-dan-nhung-noi-dung-gi.jpg\" alt=\"C\u00f4ng v\u0103n 7923\/QNG-QLDN2 h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung g\u00ec?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-7923_QNG-QLDN2-huong-dan-nhung-noi-dung-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-7923_QNG-QLDN2-huong-dan-nhung-noi-dung-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-7923_QNG-QLDN2-huong-dan-nhung-noi-dung-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-7923_QNG-QLDN2-huong-dan-nhung-noi-dung-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/10\/Cong-van-7923_QNG-QLDN2-huong-dan-nhung-noi-dung-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8227\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 7923\/QNG-QLDN2 h\u01b0\u1edbng d\u1eabn nh\u1eefng n\u1ed9i dung g\u00ec?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n chia th\u00e0nh hai nh\u00f3m n\u1ed9i dung. Nh\u00f3m th\u1ee9 nh\u1ea5t n\u00eau nguy\u00ean t\u1eafc ph\u00e2n lo\u1ea1i g\u1ed7. Nh\u00f3m th\u1ee9 hai \u00e1p nguy\u00ean t\u1eafc \u0111\u00f3 v\u00e0o ch\u00ednh s\u00e1ch thu\u1ebf GTGT cho doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. C\u00e1c tr\u00edch d\u1eabn d\u01b0\u1edbi \u0111\u00e2y gi\u1eef nguy\u00ean v\u0103n \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nguy\u00ean t\u1eafc ph\u00e2n lo\u1ea1i g\u1ed7 x\u1ebb v\u00e0 ph\u1ee5 ph\u1ea9m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc, C\u00f4ng v\u0103n 7923\/QNG-QLDN2 n\u00eau ba n\u1ed9i dung:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;G\u1ed7 x\u1ebb \u0111\u01b0\u1ee3c t\u1ea1o t\u1eeb g\u1ed7 tr\u00f2n b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p c\u1eaft, c\u01b0a, x\u1ebb, ch\u1ebb m\u00e0 b\u1ec1 m\u1eb7t c\u00f2n th\u00f4 nh\u00e1m, ch\u01b0a ti\u1ebfn h\u00e0nh th\u00eam m\u1ed9t trong s\u1ed1 c\u00f4ng \u0111o\u1ea1n b\u00e0o tr\u01a1n ho\u1eb7c x\u1eed l\u00fd ho\u00e0n thi\u1ec7n b\u1ec1 m\u1eb7t \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;G\u1ed7 x\u1ebb \u0111\u00e3 \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh th\u00eam m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 c\u00f4ng \u0111o\u1ea1n ch\u1ebf bi\u1ebfn nh\u01b0 ng\u00e2m t\u1ea9m h\u00f3a ch\u1ea5t b\u1ea3o qu\u1ea3n, s\u1ea5y kh\u00f4 trong l\u00f2 s\u1ea5y kh\u00f4ng thu\u1ed9c ph\u1ea1m vi g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 84\/2025\/TT-BNNMT.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;C\u00e1c ph\u1ee5 ph\u1ea9m g\u1ed7 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn nh\u01b0: m\u00f9n c\u01b0a, v\u1ecf c\u00e2y, \u0111\u1ea7u m\u1ea9u, b\u00eca b\u1eafp, d\u0103m b\u00e0o \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ghi ch\u00fa: \u1edf \u0111o\u1ea1n tr\u00edch th\u1ee9 hai, ngu\u1ed3n c\u00f4ng b\u1ed1 ghi s\u1ed1 hi\u1ec7u &#8220;Th\u00f4ng t\u01b0 84\/2025\/TT BNNMT&#8221; (thi\u1ebfu d\u1ea5u g\u1ea1ch n\u1ed1i). B\u00e0i vi\u1ebft ghi theo s\u1ed1 hi\u1ec7u chu\u1ea9n Th\u00f4ng t\u01b0 84\/2025\/TT-BNNMT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch di\u1ec5n \u0111\u1ea1t &#8220;m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 c\u00f4ng \u0111o\u1ea1n&#8221; r\u1ea5t quan tr\u1ecdng. Ch\u1ec9 c\u1ea7n g\u1ed7 x\u1ebb \u0111\u00e3 qua <\/span><b>m\u1ed9t<\/b><span style=\"font-weight: 400;\"> trong hai c\u00f4ng \u0111o\u1ea1n, ng\u00e2m t\u1ea9m h\u00f3a ch\u1ea5t b\u1ea3o qu\u1ea3n ho\u1eb7c s\u1ea5y kh\u00f4 trong l\u00f2 s\u1ea5y, l\u00e0 \u0111\u00e3 ra kh\u1ecfi ph\u1ea1m vi g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. Doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 l\u1eadp lu\u1eadn r\u1eb1ng &#8220;ch\u1ec9 s\u1ea5y ch\u1ee9 ch\u01b0a t\u1ea9m&#8221; \u0111\u1ec3 gi\u1eef nguy\u00ean c\u00e1ch ph\u00e2n lo\u1ea1i c\u0169.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ch\u00ednh s\u00e1ch thu\u1ebf GTGT v\u1edbi g\u1ed7 cao su s\u01a1 ch\u1ebf v\u00e0 ph\u1ee5 ph\u1ea9m<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee5c n\u00e0y trong v\u0103n b\u1ea3n c\u00f3 ti\u00eau \u0111\u1ec1 nguy\u00ean v\u0103n: &#8220;V\u1ec1 vi\u1ec7c ch\u00ednh s\u00e1ch thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m g\u1ed7 cao su s\u01a1 ch\u1ebf v\u00e0 ph\u1ee5 ph\u1ea9m c\u1ee7a c\u00e1c doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf&#8221;. V\u0103n b\u1ea3n ph\u00e2n ra ba tr\u01b0\u1eddng h\u1ee3p, tr\u00edch nguy\u00ean v\u0103n:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua g\u1ed7 cao su sau \u0111\u00f3 b\u00e1n l\u1ea1i s\u1ea3n ph\u1ea9m g\u1ed7 cao su ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng (d\u0103m g\u1ed7, g\u1ed7 x\u1ebb th\u00f4) cho doanh nghi\u1ec7p kh\u00e1c \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua s\u1ea3n ph\u1ea9m g\u1ed7 cao su qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng (d\u0103m g\u1ed7, g\u1ed7 x\u1ebb th\u00f4) sau \u0111\u00f3 b\u00e1n l\u1ea1i cho doanh nghi\u1ec7p kh\u00e1c \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i t\u00ednh thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 10%.&#8221;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">&#8220;Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n s\u1ea3n ph\u1ea9m g\u1ed7 cao su \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c th\u00ec ph\u1ea3i t\u00ednh thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 10%.&#8221;<\/span><\/p>\n<\/blockquote>\n<h3 style=\"text-align: justify;\"><b>Ph\u00f4i g\u1ed7 cao su x\u1ebb t\u1ea9m s\u1ea5y \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o theo C\u00f4ng v\u0103n 7923\/QNG-QLDN2?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung c\u00f4ng b\u1ed1 kh\u00f4ng c\u00f3 m\u1ed9t c\u00e2u ri\u00eang ghi &#8220;ph\u00f4i g\u1ed7 cao su x\u1ebb t\u1ea9m s\u1ea5y ch\u1ecbu thu\u1ebf su\u1ea5t 10%&#8221;. K\u1ebft lu\u1eadn d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c r\u00fat ra b\u1eb1ng c\u00e1ch \u0111\u1eb7t hai nh\u00f3m n\u1ed9i dung tr\u00ean c\u1ea1nh nhau, ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau \u0111\u1ec1 c\u1ee7a v\u0103n b\u1ea3n:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00f4i g\u1ed7 cao su \u0111\u00e3 ng\u00e2m t\u1ea9m h\u00f3a ch\u1ea5t b\u1ea3o qu\u1ea3n v\u00e0\/ho\u1eb7c s\u1ea5y kh\u00f4 trong l\u00f2 s\u1ea5y <\/span><b>kh\u00f4ng thu\u1ed9c<\/b><span style=\"font-weight: 400;\"> g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, m\u1eb7t h\u00e0ng n\u00e0y kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p &#8220;ch\u01b0a ch\u1ebf bi\u1ebfn ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng&#8221; \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Khi b\u00e1n ra, doanh nghi\u1ec7p x\u1eed l\u00fd theo tr\u01b0\u1eddng h\u1ee3p b\u00e1n s\u1ea3n ph\u1ea9m g\u1ed7 cao su \u0111\u00e3 ch\u1ebf bi\u1ebfn, t\u1ee9c l\u00e0 <\/span><b>t\u00ednh thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t 10%<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng k\u1ebft lu\u1eadn tr\u00ean d\u1ef1a v\u00e0o <\/span><b>c\u00f4ng \u0111o\u1ea1n th\u1ef1c t\u1ebf<\/b><span style=\"font-weight: 400;\"> s\u1ea3n ph\u1ea9m \u0111\u00e3 tr\u1ea3i qua, kh\u00f4ng d\u1ef1a v\u00e0o t\u00ean g\u1ecdi tr\u00ean h\u1ee3p \u0111\u1ed3ng hay h\u00f3a \u0111\u01a1n. M\u1ed9t l\u00f4 h\u00e0ng ghi &#8220;g\u1ed7 x\u1ebb&#8221; nh\u01b0ng th\u1ef1c ch\u1ea5t \u0111\u00e3 qua l\u00f2 s\u1ea5y v\u1eabn b\u1ecb x\u1eed l\u00fd nh\u01b0 g\u1ed7 \u0111\u00e3 ch\u1ebf bi\u1ebfn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao C\u00f4ng v\u0103n 7923\/QNG-QLDN2 quan tr\u1ecdng v\u1edbi qu\u1ea3n tr\u1ecb thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t sai l\u1ec7ch nh\u1ecf trong ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 k\u00e9o theo sai l\u1ec7ch d\u00e2y chuy\u1ec1n tr\u00ean h\u00f3a \u0111\u01a1n, t\u1edd khai v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u0103n b\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p kh\u00f3a l\u1ea1i \u0111i\u1ec3m r\u1ee7i ro ngay t\u1eeb kh\u00e2u \u0111\u1ea7u.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1edbi k\u00ea khai thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> x\u00e1c \u0111\u1ecbnh \u0111\u00fang d\u00f2ng h\u00e0ng n\u00e0o thu\u1ed9c di\u1ec7n kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p v\u00e0 d\u00f2ng h\u00e0ng n\u00e0o ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n thu\u1ebf su\u1ea5t 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1edbi qu\u1ea3n tr\u1ecb gi\u00e1 v\u1ed1n v\u00e0 gi\u00e1 b\u00e1n:<\/b><span style=\"font-weight: 400;\"> ch\u00eanh l\u1ec7ch gi\u1eefa hai c\u01a1 ch\u1ebf \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u00e1 ch\u00e0o b\u00e1n v\u00e0 bi\u00ean l\u1ee3i nhu\u1eadn. Kh\u00e1ch h\u00e0ng c\u0169ng c\u1ea7n bi\u1ebft \u0111\u1ec3 t\u00ednh kh\u1ea5u tr\u1eeb \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1edbi ki\u1ec3m to\u00e1n:<\/b><span style=\"font-weight: 400;\"> ki\u1ec3m to\u00e1n vi\u00ean c\u00f3 c\u0103n c\u1ee9 r\u00f5 r\u00e0ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu quy tr\u00ecnh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf v\u1edbi c\u00e1ch ghi nh\u1eadn thu\u1ebf tr\u00ean s\u1ed5 s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1edbi thanh tra, ki\u1ec3m tra thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p c\u00f3 l\u1eadp lu\u1eadn d\u1ef1a tr\u00ean v\u0103n b\u1ea3n c\u1ee5 th\u1ec3, gi\u1ea3m tranh ch\u1ea5p v\u1ec1 c\u00e1ch hi\u1ec3u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb MAN, nh\u00f3m doanh nghi\u1ec7p ch\u1ecbu r\u1ee7i ro thu\u1ebf cao nh\u1ea5t l\u00e0 c\u00e1c x\u01b0\u1edfng <\/span><b>v\u1eeba s\u01a1 ch\u1ebf v\u1eeba t\u1ea9m s\u1ea5y<\/b><span style=\"font-weight: 400;\"> tr\u00ean c\u00f9ng m\u1ed9t d\u00e2y chuy\u1ec1n. H\u1ecd th\u01b0\u1eddng d\u00f9ng chung m\u00e3 h\u00e0ng cho c\u1ea3 g\u1ed7 x\u1ebb th\u00f4 v\u00e0 g\u1ed7 \u0111\u00e3 qua l\u00f2, khi\u1ebfn vi\u1ec7c t\u00e1ch ngh\u0129a v\u1ee5 thu\u1ebf tr\u1edf n\u00ean kh\u00f3 kh\u0103n khi b\u1ecb ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 7923\/QNG-QLDN2?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ea1m vi tr\u1ef1c ti\u1ebfp c\u1ee7a v\u0103n b\u1ea3n l\u00e0 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn g\u1ed7 cao su. Tr\u00ean th\u1ef1c t\u1ebf, c\u00f3 th\u1ec3 chia th\u00e0nh c\u00e1c nh\u00f3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i g\u1ed7 cao su:<\/b><span style=\"font-weight: 400;\"> mua g\u1ed7 cao su, d\u0103m g\u1ed7, g\u1ed7 x\u1ebb th\u00f4 r\u1ed3i b\u00e1n l\u1ea1i cho doanh nghi\u1ec7p kh\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u01b0\u1edfng x\u1ebb, t\u1ea9m s\u1ea5y:<\/b><span style=\"font-weight: 400;\"> mua g\u1ed7 tr\u00f2n, x\u1ebb th\u00e0nh ph\u00f4i r\u1ed3i ng\u00e2m t\u1ea9m, s\u1ea5y l\u00f2 tr\u01b0\u1edbc khi b\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111\u1ed3 g\u1ed7:<\/b><span style=\"font-weight: 400;\"> mua ph\u00f4i g\u1ed7 cao su t\u1ea9m s\u1ea5y l\u00e0m nguy\u00ean li\u1ec7u. Nh\u00f3m n\u00e0y c\u1ea7n ki\u1ec3m tra h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o c\u00f3 th\u1ec3 hi\u1ec7n \u0111\u00fang thu\u1ebf su\u1ea5t hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u01a1n v\u1ecb b\u00e1n ph\u1ee5 ph\u1ea9m:<\/b><span style=\"font-weight: 400;\"> b\u00e1n m\u00f9n c\u01b0a, v\u1ecf c\u00e2y, \u0111\u1ea7u m\u1ea9u, b\u00eca b\u1eafp, d\u0103m b\u00e0o. C\u00e1c ph\u1ee5 ph\u1ea9m n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p b\u00e1n cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh:<\/b><span style=\"font-weight: 400;\"> d\u00f9 s\u1ea3n ph\u1ea9m ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, khi b\u00e1n cho h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c v\u1eabn ph\u1ea3i t\u00ednh thu\u1ebf GTGT 10%.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 7923\/QNG-QLDN2?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u00ean kh\u00f4ng c\u00f3 &#8220;ng\u00e0y hi\u1ec7u l\u1ef1c&#8221; ri\u00eang. N\u00f3 gi\u1ea3i th\u00edch c\u00e1ch \u00e1p d\u1ee5ng quy \u0111\u1ecbnh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c. V\u00ec v\u1eady, doanh nghi\u1ec7p n\u00ean d\u00f9ng v\u0103n b\u1ea3n n\u00e0y l\u00e0m c\u0103n c\u1ee9 tham chi\u1ebfu \u1edf c\u00e1c th\u1eddi \u0111i\u1ec3m sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi k\u00fd h\u1ee3p \u0111\u1ed3ng mua b\u00e1n g\u1ed7:<\/b><span style=\"font-weight: 400;\"> m\u00f4 t\u1ea3 r\u00f5 c\u00f4ng \u0111o\u1ea1n ch\u1ebf bi\u1ebfn c\u1ee7a h\u00e0ng h\u00f3a, kh\u00f4ng ch\u1ec9 ghi &#8220;g\u1ed7 x\u1ebb&#8221; chung chung.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi l\u1eadp h\u00f3a \u0111\u01a1n GTGT:<\/b><span style=\"font-weight: 400;\"> x\u00e1c \u0111\u1ecbnh \u0111\u00fang thu\u1ebf su\u1ea5t ho\u1eb7c c\u01a1 ch\u1ebf kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p theo t\u1eebng lo\u1ea1i h\u00e0ng v\u00e0 t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng mua.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi l\u1eadp t\u1edd khai thu\u1ebf GTGT h\u1eb1ng k\u1ef3:<\/b><span style=\"font-weight: 400;\"> t\u00e1ch doanh thu theo t\u1eebng nh\u00f3m h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khi r\u00e0 so\u00e1t c\u00e1c k\u1ef3 \u0111\u00e3 k\u00ea khai:<\/b><span style=\"font-weight: 400;\"> \u0111\u1eb7c bi\u1ec7t v\u1edbi l\u00f4 h\u00e0ng t\u1ea9m s\u1ea5y tr\u01b0\u1edbc \u0111\u00e2y \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1edbc thanh tra, ki\u1ec3m tra thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh quy tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t l\u01b0u \u00fd th\u1ef1c t\u1ebf: c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn th\u01b0\u1eddng \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc c\u1ee5 th\u1ec3. Doanh nghi\u1ec7p n\u00ean d\u00f9ng l\u00e0m c\u0103n c\u1ee9 tham kh\u1ea3o v\u00e0 \u0111\u1ed1i chi\u1ebfu th\u00eam h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd m\u00ecnh, c\u00f9ng C\u00f4ng v\u0103n 7021\/CT-QLNT ng\u00e0y 22\/9\/2026 c\u1ee7a C\u1ee5c Thu\u1ebf m\u00e0 v\u0103n b\u1ea3n n\u00e0y vi\u1ec7n d\u1eabn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 7923\/QNG-QLDN2?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n doanh nghi\u1ec7p c\u1ea7n n\u1eafm khi \u00e1p d\u1ee5ng. V\u1edbi c\u00e1c v\u0103n b\u1ea3n kh\u00f4ng n\u00eau ng\u00e0y ban h\u00e0nh c\u1ee5 th\u1ec3 trong ngu\u1ed3n ch\u00ednh th\u1ee9c m\u00e0 ch\u00fang t\u00f4i \u0111\u00e3 \u0111\u1ed1i chi\u1ebfu, b\u00e0i vi\u1ebft ch\u1ec9 ghi n\u0103m \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch.<\/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 nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt n\u00e0o li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 7923\/QNG-QLDN2<\/b><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 14.8148%;\"><b>Document<\/b><\/td>\n<td style=\"height: 80px; text-align: center; width: 23.5295%;\"><b>Number and date of issuance<\/b><\/td>\n<td style=\"height: 80px; text-align: center; width: 32.3892%;\"><b>Related content<\/b><\/td>\n<td style=\"height: 80px; text-align: center; width: 28.395%;\"><b>\u0110\u01b0\u1ee3c C\u00f4ng v\u0103n 7923\/QNG-QLDN2 vi\u1ec7n d\u1eabn tr\u1ef1c ti\u1ebfp<\/b><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 14.8148%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7923\/QNG-QLDN2<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 23.5295%;\"><span style=\"font-weight: 400;\">Ng\u00e0y 30\/9\/2026, C\u1ee5c thu\u1ebf ban h\u00e0nh<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 32.3892%;\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng ph\u00f4i g\u1ed7 cao su x\u1ebb t\u1ea9m s\u1ea5y<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 28.395%;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n ch\u00ednh<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 14.8148%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 3910\/QNG-QLDN2<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 23.5295%;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n c\u00f4ng b\u1ed1 kh\u00f4ng n\u00eau ng\u00e0y ban h\u00e0nh<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 32.3892%;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c \u0111\u0103ng t\u1ea3i k\u00e8m \u0111\u1ec3 t\u1ea3i v\u1ec1; ngu\u1ed3n kh\u00f4ng n\u00eau n\u1ed9i dung<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 28.395%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00eau<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 14.8148%;\"><span style=\"font-weight: 400;\">Circular 84\/2025\/TT-BNNMT<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 23.5295%;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 32.3892%;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 20 \u0111\u1ecbnh ngh\u0129a g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 28.395%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 14.8148%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2721\/LNKL-SDR<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 23.5295%;\"><span style=\"font-weight: 400;\">Ng\u00e0y 14\/9\/2026, C\u1ee5c L\u00e2m nghi\u1ec7p v\u00e0 Ki\u1ec3m l\u00e2m<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 32.3892%;\"><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 28.395%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center; width: 14.8148%;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7021\/CT-QLNT<\/span><\/td>\n<td style=\"height: 56px; text-align: center; width: 23.5295%;\"><span style=\"font-weight: 400;\">Ng\u00e0y 22\/9\/2026, C\u1ee5c Thu\u1ebf<\/span><\/td>\n<td style=\"height: 56px; text-align: center; width: 32.3892%;\"><span style=\"font-weight: 400;\">V\u1ec1 vi\u1ec7c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/td>\n<td style=\"height: 56px; text-align: center; width: 28.395%;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 14.8148%;\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 26\/2025\/TT-BNNMT<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 23.5295%;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 32.3892%;\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh ngh\u0129a g\u1ed7 tr\u00f2n (kho\u1ea3n 2 \u0110i\u1ec1u 3); \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i x\u00e1c nh\u1eadn B\u1ea3ng k\u00ea l\u00e2m s\u1ea3n (kho\u1ea3n 3 \u0110i\u1ec1u 5)<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 28.395%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ed9i dung li\u00ean quan \u0111\u01b0\u1ee3c ngu\u1ed3n c\u00f4ng b\u1ed1 tr\u00ecnh b\u00e0y k\u00e8m<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 14.8148%;\"><span style=\"font-weight: 400;\">Value Added Tax Law<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 23.5295%;\"><span style=\"font-weight: 400;\">S\u1ed1 48\/2024\/QH15, hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 32.3892%;\"><span style=\"font-weight: 400;\">Lu\u1eadt n\u1ec1n t\u1ea3ng v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 thu\u1ebf su\u1ea5t GTGT<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 28.395%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, v\u0103n b\u1ea3n n\u1ec1n tham kh\u1ea3o<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px; text-align: center; width: 14.8148%;\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 23.5295%;\"><span style=\"font-weight: 400;\">2025<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 32.3892%;\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf GTGT<\/span><\/td>\n<td style=\"height: 80px; text-align: center; width: 28.395%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, v\u0103n b\u1ea3n n\u1ec1n tham kh\u1ea3o<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh: s\u1ea3n ph\u1ea9m g\u1ed7 cao su n\u00e0o ch\u1ecbu thu\u1ebf GTGT bao nhi\u00eau?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng sau t\u1ed5ng h\u1ee3p c\u00e1ch x\u1eed l\u00fd theo n\u1ed9i dung C\u00f4ng v\u0103n 7923\/QNG-QLDN2, \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/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 s\u1ea3n ph\u1ea9m g\u1ed7 cao su n\u00e0o ch\u1ecbu thu\u1ebf GTGT bao nhi\u00eau<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ea3n ph\u1ea9m<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ph\u00e2n lo\u1ea1i theo C\u00f4ng v\u0103n 7923\/QNG-QLDN2<\/b><\/td>\n<td style=\"text-align: center;\"><b>Doanh nghi\u1ec7p mua v\u00e0o r\u1ed3i b\u00e1n l\u1ea1i cho doanh nghi\u1ec7p kh\u00e1c \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i<\/b><\/td>\n<td style=\"text-align: center;\"><b>B\u00e1n cho h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed7 cao su ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u01b0a ch\u1ebf bi\u1ebfn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">No VAT declaration or payment required.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax rate 10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed7 x\u1ebb th\u00f4, b\u1ec1 m\u1eb7t c\u00f2n th\u00f4 nh\u00e1m, ch\u01b0a b\u00e0o tr\u01a1n ho\u1eb7c x\u1eed l\u00fd ho\u00e0n thi\u1ec7n b\u1ec1 m\u1eb7t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">No VAT declaration or payment required.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax rate 10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Wood chips<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">No VAT declaration or payment required.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax rate 10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u00f9n c\u01b0a, v\u1ecf c\u00e2y, \u0111\u1ea7u m\u1ea9u, b\u00eca b\u1eafp, d\u0103m b\u00e0o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ee5 ph\u1ea9m, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng n\u00eau ri\u00eang trong v\u00ed d\u1ee5 (xem ghi ch\u00fa)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax rate 10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00f4i g\u1ed7 cao su x\u1ebb \u0111\u00e3 ng\u00e2m t\u1ea9m h\u00f3a ch\u1ea5t b\u1ea3o qu\u1ea3n v\u00e0\/ho\u1eb7c s\u1ea5y kh\u00f4 trong l\u00f2 s\u1ea5y<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng thu\u1ed9c g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf su\u1ea5t 10% (r\u00fat ra t\u1eeb v\u0103n b\u1ea3n, xem ghi ch\u00fa)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax rate 10%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ea3n ph\u1ea9m g\u1ed7 cao su \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00e3 ch\u1ebf bi\u1ebfn<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax rate 10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax rate 10%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi d\u00f2ng ph\u1ee5 ph\u1ea9m, v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh ch\u00fang l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng nh\u01b0ng kh\u00f4ng n\u00eau ri\u00eang ph\u1ee5 ph\u1ea9m trong v\u00ed d\u1ee5 c\u1ee7a tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p. Doanh nghi\u1ec7p b\u00e1n ph\u1ee5 ph\u1ea9m v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn n\u00ean h\u1ecfi th\u00eam c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ec3 c\u00f3 x\u00e1c nh\u1eadn b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi d\u00f2ng ph\u00f4i g\u1ed7 cao su x\u1ebb t\u1ea9m s\u1ea5y, thu\u1ebf su\u1ea5t 10% \u0111\u01b0\u1ee3c r\u00fat ra t\u1eeb hai n\u1ed9i dung c\u1ee7a v\u0103n b\u1ea3n: ph\u00f4i t\u1ea9m s\u1ea5y kh\u00f4ng thu\u1ed9c g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, v\u00e0 s\u1ea3n ph\u1ea9m g\u1ed7 cao su \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c ph\u1ea3i t\u00ednh thu\u1ebf GTGT theo m\u1ee9c thu\u1ebf su\u1ea5t 10%. N\u1ed9i dung c\u00f4ng b\u1ed1 kh\u00f4ng c\u00f3 c\u00e2u ri\u00eang n\u00eau tr\u1ef1c ti\u1ebfp m\u1ee9c thu\u1ebf su\u1ea5t cho ph\u00f4i t\u1ea9m s\u1ea5y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Case study: x\u01b0\u1edfng t\u1ea9m s\u1ea5y g\u1ed7 cao su x\u1eed l\u00fd th\u1ebf n\u00e0o sau C\u00f4ng v\u0103n 7923\/QNG-QLDN2?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00ecnh hu\u1ed1ng d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c MAN x\u00e2y d\u1ef1ng t\u1eeb c\u00e1c v\u01b0\u1edbng m\u1eafc th\u01b0\u1eddng g\u1eb7p khi t\u01b0 v\u1ea5n cho doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn g\u1ed7. T\u00ean doanh nghi\u1ec7p v\u00e0 s\u1ed1 li\u1ec7u mang t\u00ednh minh h\u1ecda, gi\u00fap b\u1ea1n \u0111\u1ecdc h\u00ecnh dung c\u00e1ch t\u00ednh.<\/span><\/p>\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 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. C\u00f4ng ty mua g\u1ed7 cao su tr\u00f2n t\u1eeb c\u00e1c ch\u1ee7 v\u01b0\u1eddn, x\u1ebb th\u00e0nh ph\u00f4i, sau \u0111\u00f3 t\u1ea9m h\u00f3a ch\u1ea5t b\u1ea3o qu\u1ea3n v\u00e0 s\u1ea5y l\u00f2. To\u00e0n b\u1ed9 ph\u00f4i \u0111\u01b0\u1ee3c b\u00e1n cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t \u0111\u1ed3 g\u1ed7.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb \u0111\u1ea7u n\u0103m, k\u1ebf to\u00e1n coi ph\u00f4i t\u1ea9m s\u1ea5y l\u00e0 &#8220;g\u1ed7 x\u1ebb&#8221;, t\u1ee9c g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. V\u00ec v\u1eady, h\u00f3a \u0111\u01a1n b\u00e1n cho doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1eadp theo c\u01a1 ch\u1ebf kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. Trong 9 th\u00e1ng, doanh thu ph\u00f4i t\u1ea9m s\u1ea5y ch\u01b0a thu\u1ebf l\u00e0 18 t\u1ef7 \u0111\u1ed3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Ph\u00e2n t\u00edch<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00f4i \u0111\u00e3 qua ng\u00e2m t\u1ea9m h\u00f3a ch\u1ea5t v\u00e0 s\u1ea5y l\u00f2. Theo C\u00f4ng v\u0103n 7923\/QNG-QLDN2, s\u1ea3n ph\u1ea9m kh\u00f4ng thu\u1ed9c g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, doanh thu 18 t\u1ef7 \u0111\u1ed3ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p b\u00e1n s\u1ea3n ph\u1ea9m g\u1ed7 cao su \u0111\u00e3 ch\u1ebf bi\u1ebfn, ph\u1ea3i t\u00ednh thu\u1ebf GTGT theo thu\u1ebf su\u1ea5t 10%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u ra c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i: 18 t\u1ef7 \u0111\u1ed3ng \u00d7 10% = 1,8 t\u1ef7 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o g\u1eafn v\u1edbi ho\u1ea1t \u0111\u1ed9ng n\u00e0y, nh\u01b0 h\u00f3a ch\u1ea5t b\u1ea3o qu\u1ea3n, \u0111i\u1ec7n s\u1ea5y, d\u1ecbch v\u1ee5 v\u1eadn chuy\u1ec3n, c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t kh\u1ea5u tr\u1eeb n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb theo quy \u0111\u1ecbnh. Kho\u1ea3n n\u00e0y gi\u00fap gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t<\/b><\/h3>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n lo\u1ea1i l\u1ea1i s\u1ea3n ph\u1ea9m:<\/b><span style=\"font-weight: 400;\"> t\u00e1ch m\u00e3 h\u00e0ng &#8220;g\u1ed7 x\u1ebb th\u00f4&#8221; v\u00e0 &#8220;ph\u00f4i t\u1ea9m s\u1ea5y&#8221; trong ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n v\u00e0 kho.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp:<\/b><span style=\"font-weight: 400;\"> r\u00e0 so\u00e1t t\u1eebng h\u00f3a \u0111\u01a1n trong 9 th\u00e1ng, th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ph\u1ed1i h\u1ee3p v\u1edbi b\u00ean mua \u0111\u1ec3 h\u1ecd k\u00ea khai l\u1ea1i \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Khai b\u1ed5 sung t\u1edd khai GTGT:<\/b><span style=\"font-weight: 400;\"> khai b\u1ed5 sung c\u00e1c k\u1ef3 c\u00f3 sai s\u00f3t tr\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p:<\/b><span style=\"font-weight: 400;\"> theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, m\u1ee9c ti\u1ec1n ch\u1eadm n\u1ed9p l\u00e0 0,03%\/ng\u00e0y tr\u00ean s\u1ed1 thu\u1ebf ch\u1eadm n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Chu\u1ea9n h\u00f3a h\u1ed3 s\u01a1 s\u1ea3n xu\u1ea5t:<\/b><span style=\"font-weight: 400;\"> l\u01b0u nh\u1eadt k\u00fd l\u00f2 s\u1ea5y, phi\u1ebfu xu\u1ea5t h\u00f3a ch\u1ea5t, quy tr\u00ecnh c\u00f4ng ngh\u1ec7 \u0111\u1ec3 ch\u1ee9ng minh c\u00f4ng \u0111o\u1ea1n c\u1ee7a t\u1eebng l\u00f4 h\u00e0ng.<\/span><\/li>\n<\/ol>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 minh h\u1ecda<\/b><\/h3>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Target<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ebfu t\u1ef1 r\u00e0 so\u00e1t, khai b\u1ed5 sung<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ebfu b\u1ecb ph\u00e1t hi\u1ec7n khi thanh tra<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i t\u00ednh l\u1ea1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,8 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,8 t\u1ef7 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c xem x\u00e9t kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c r\u00e0 so\u00e1t, k\u00ea khai \u0111\u1ea7y \u0111\u1ee7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ec5 b\u1ecb lo\u1ea1i n\u1ebfu thi\u1ebfu ch\u1ee9ng t\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Late payment penalty<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, t\u00ednh \u0111\u1ebfn ng\u00e0y n\u1ed9p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, th\u1eddi gian t\u00ednh d\u00e0i h\u01a1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Penalties for administrative tax violations.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng h\u1ea1n ch\u1ebf h\u01a1n khi t\u1ef1 khai b\u1ed5 sung \u0111\u00fang h\u1ea1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 nguy c\u01a1 ph\u1ea1t khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quan h\u1ec7 v\u1edbi kh\u00e1ch h\u00e0ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00e1ch h\u00e0ng b\u1ecb \u0111\u1ed9ng, c\u00f3 th\u1ec3 ph\u00e1t sinh tranh ch\u1ea5p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i h\u1ecdc r\u00fat ra r\u1ea5t c\u1ee5 th\u1ec3: chi ph\u00ed c\u1ee7a vi\u1ec7c t\u1ef1 ph\u00e1t hi\u1ec7n s\u1edbm lu\u00f4n th\u1ea5p h\u01a1n chi ph\u00ed b\u1ecb ph\u00e1t hi\u1ec7n. \u0110\u00e2y c\u0169ng l\u00e0 l\u00fd do c\u00e1c chuy\u00ean gia t\u1ea1i MAN khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p g\u1ed7 r\u00e0 so\u00e1t ngay c\u00e1c k\u1ef3 k\u00ea khai g\u1ea7n nh\u1ea5t sau khi v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: doanh nghi\u1ec7p g\u1ed7 th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro g\u00ec khi \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 7923\/QNG-QLDN2?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua nhi\u1ec1u n\u0103m ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, c\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 Master Accountant Network<\/b><span style=\"font-weight: 400;\"> nh\u1eadn th\u1ea5y r\u1ee7i ro thu\u1ebf trong ng\u00e0nh g\u1ed7 hi\u1ebfm khi \u0111\u1ebfn t\u1eeb vi\u1ec7c kh\u00f4ng bi\u1ebft quy \u0111\u1ecbnh. Ph\u1ea7n l\u1edbn \u0111\u1ebfn t\u1eeb kho\u1ea3ng c\u00e1ch gi\u1eefa quy tr\u00ecnh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf v\u00e0 c\u00e1ch ghi nh\u1eadn tr\u00ean ch\u1ee9ng t\u1eeb. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u0103m r\u1ee7i ro ph\u1ed5 bi\u1ebfn v\u00e0 c\u00e1ch x\u1eed l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 1: Ph\u00e2n lo\u1ea1i theo t\u00ean g\u1ecdi thay v\u00ec c\u00f4ng \u0111o\u1ea1n th\u1ef1c t\u1ebf<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p ghi &#8220;g\u1ed7 x\u1ebb&#8221; cho m\u1ecdi lo\u1ea1i ph\u00f4i, k\u1ec3 c\u1ea3 ph\u00f4i \u0111\u00e3 qua l\u00f2 s\u1ea5y. C\u00f4ng v\u0103n 7923\/QNG-QLDN2 l\u1ea1i ph\u00e2n lo\u1ea1i theo c\u00f4ng \u0111o\u1ea1n ch\u1ebf bi\u1ebfn. Khi c\u01a1 quan thu\u1ebf \u0111\u1ed1i chi\u1ebfu v\u1edbi nh\u1eadt k\u00fd l\u00f2 s\u1ea5y ho\u1eb7c h\u00f3a \u0111\u01a1n mua h\u00f3a ch\u1ea5t, sai l\u1ec7ch l\u1ed9 ra ngay.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>How to handle:<\/b><span style=\"font-weight: 400;\"> x\u00e2y d\u1ef1ng danh m\u1ee5c m\u00e3 h\u00e0ng g\u1eafn v\u1edbi c\u00f4ng \u0111o\u1ea1n, v\u00ed d\u1ee5 &#8220;x\u1ebb th\u00f4&#8221;, &#8220;x\u1ebb s\u1ea5y&#8221;, &#8220;x\u1ebb t\u1ea9m s\u1ea5y&#8221;. M\u00f4 t\u1ea3 tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 h\u1ee3p \u0111\u1ed3ng ph\u1ea3i kh\u1edbp v\u1edbi m\u00e3 h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 2: B\u1ecf qua y\u1ebfu t\u1ed1 ng\u01b0\u1eddi mua<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p ch\u1ec9 \u00e1p d\u1ee5ng khi b\u00e1n cho doanh nghi\u1ec7p kh\u00e1c \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i. Khi c\u00f9ng m\u1ed9t l\u00f4 g\u1ed7 x\u1ebb th\u00f4 \u0111\u01b0\u1ee3c b\u00e1n cho h\u1ed9 kinh doanh, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i t\u00ednh thu\u1ebf GTGT 10%. K\u1ebf to\u00e1n th\u01b0\u1eddng qu\u00ean \u0111i\u1ec3m n\u00e0y khi kh\u00e1ch l\u1ebb chi\u1ebfm t\u1ef7 tr\u1ecdng nh\u1ecf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>How to handle:<\/b><span style=\"font-weight: 400;\"> ph\u00e2n nh\u00f3m kh\u00e1ch h\u00e0ng ngay tr\u00ean ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng. Thi\u1ebft l\u1eadp thu\u1ebf su\u1ea5t m\u1eb7c \u0111\u1ecbnh theo c\u1eb7p &#8220;lo\u1ea1i h\u00e0ng &#8211; lo\u1ea1i kh\u00e1ch h\u00e0ng&#8221; thay v\u00ec ch\u1ec9 theo lo\u1ea1i h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 3: Hi\u1ec3u nh\u1ea7m &#8220;kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p&#8221; l\u00e0 &#8220;kh\u00f4ng ch\u1ecbu thu\u1ebf&#8221;<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai kh\u00e1i ni\u1ec7m \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt thu\u1ebf GTGT quy \u0111\u1ecbnh cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c nhau v\u00e0 \u0111\u01b0\u1ee3c k\u00ea khai \u1edf c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c nhau. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, nh\u1ea7m l\u1eabn n\u00e0y th\u01b0\u1eddng d\u1eabn \u0111\u1ebfn vi\u1ec7c doanh nghi\u1ec7p k\u00ea khai sai ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai thu\u1ebf GTGT, ph\u1ea3i khai b\u1ed5 sung v\u1ec1 sau.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>How to handle:<\/b><span style=\"font-weight: 400;\"> \u0111\u1ed1i chi\u1ebfu h\u01b0\u1edbng d\u1eabn t\u1ea1i Lu\u1eadt Thu\u1ebf GTGT s\u1ed1 48\/2024\/QH15 v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc khi ch\u1ecdn ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a r\u00f5, n\u00ean g\u1eedi v\u0103n b\u1ea3n h\u1ecfi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 4: Thi\u1ebfu h\u1ed3 s\u01a1 ch\u1ee9ng minh quy tr\u00ecnh s\u1ea3n xu\u1ea5t<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p b\u00e1n g\u1ed7 x\u1ebb th\u00f4 th\u1eadt s\u1ef1 nh\u01b0ng kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 nghi ng\u1edd h\u00e0ng \u0111\u00e3 qua s\u1ea5y. G\u00e1nh n\u1eb7ng ch\u1ee9ng minh th\u01b0\u1eddng thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>How to handle:<\/b><span style=\"font-weight: 400;\"> l\u01b0u b\u1ed9 h\u1ed3 s\u01a1 t\u1ed1i thi\u1ec3u g\u1ed3m quy tr\u00ecnh c\u00f4ng ngh\u1ec7, phi\u1ebfu nh\u1eadp xu\u1ea5t kho theo c\u00f4ng \u0111o\u1ea1n, nh\u1eadt k\u00fd v\u1eadn h\u00e0nh l\u00f2 s\u1ea5y, h\u00f3a \u0111\u01a1n mua h\u00f3a ch\u1ea5t v\u00e0 h\u00ecnh \u1ea3nh th\u1ef1c t\u1ebf l\u00f4 h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>R\u1ee7i ro 5: Kh\u00f4ng r\u00e0 so\u00e1t c\u00e1c k\u1ef3 \u0111\u00e3 k\u00ea khai<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00e1ch hi\u1ec3u quy \u0111\u1ecbnh \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c. V\u00ec v\u1eady, c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00e2y x\u1eed l\u00fd sai v\u1eabn c\u00f3 th\u1ec3 b\u1ecb \u0111i\u1ec1u ch\u1ec9nh khi thanh tra, ki\u1ec3m tra. Doanh nghi\u1ec7p ch\u1edd \u0111\u1ebfn l\u00fac b\u1ecb ki\u1ec3m tra m\u1edbi x\u1eed l\u00fd s\u1ebd ch\u1ecbu ti\u1ec1n ch\u1eadm n\u1ed9p d\u00e0i h\u01a1n v\u00e0 nguy c\u01a1 b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>How to handle:<\/b><span style=\"font-weight: 400;\"> ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 khai b\u1ed5 sung. Gi\u1ea3i ph\u00e1p t\u1eeb MAN &#8211; Master Accountant Network th\u01b0\u1eddng b\u1eaft \u0111\u1ea7u b\u1eb1ng m\u1ed9t \u0111\u1ee3t ki\u1ec3m to\u00e1n thu\u1ebf n\u1ed9i b\u1ed9, x\u00e1c \u0111\u1ecbnh r\u1ee7i ro thu\u1ebf theo t\u1eebng m\u00e3 h\u00e0ng, r\u1ed3i l\u1eadp k\u1ebf ho\u1ea1ch \u0111i\u1ec1u ch\u1ec9nh h\u00f3a \u0111\u01a1n v\u00e0 t\u1edd khai theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap <\/span><b>Optimizing tax costs in Vietnam<\/b><span style=\"font-weight: 400;\"> m\u1ed9t c\u00e1ch h\u1ee3p ph\u00e1p, thay v\u00ec \u0111\u1ec3 r\u1ee7i ro t\u00edch t\u1ee5.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Risk<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c \u0111\u1ed9 th\u01b0\u1eddng g\u1eb7p<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ec7 qu\u1ea3 ch\u00ednh<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u01afu ti\u00ean x\u1eed l\u00fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u00e2n lo\u1ea1i theo t\u00ean g\u1ecdi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">High<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Truy thu thu\u1ebf GTGT 10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngay<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ecf qua y\u1ebfu t\u1ed1 ng\u01b0\u1eddi mua<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Medium<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thi\u1ebfu thu\u1ebf \u0111\u1ea7u ra tr\u00ean doanh thu b\u00e1n l\u1ebb<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ngay<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Nh\u1ea7m c\u01a1 ch\u1ebf k\u00ea khai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Medium<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Sai ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc k\u1ef3 quy\u1ebft to\u00e1n<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thi\u1ebfu h\u1ed3 s\u01a1 quy tr\u00ecnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">High<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Li\u00ean t\u1ee5c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng r\u00e0 so\u00e1t k\u1ef3 c\u0169<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">High<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ti\u1ec1n ch\u1eadm n\u1ed9p, x\u1eed ph\u1ea1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trong qu\u00fd hi\u1ec7n t\u1ea1i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 7923\/QNG-QLDN2 v\u1ea1ch m\u1ed9t ranh gi\u1edbi r\u00f5 r\u00e0ng: g\u1ed7 x\u1ebb c\u00f2n th\u00f4 nh\u00e1m l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng, c\u00f2n ph\u00f4i g\u1ed7 cao su \u0111\u00e3 t\u1ea9m ho\u1eb7c s\u1ea5y l\u00f2 l\u00e0 s\u1ea3n ph\u1ea9m \u0111\u00e3 ch\u1ebf bi\u1ebfn v\u00e0 ch\u1ecbu thu\u1ebf GTGT 10%. Gi\u00e1 tr\u1ecb l\u1edbn nh\u1ea5t c\u1ee7a v\u0103n b\u1ea3n l\u00e0 gi\u00fap doanh nghi\u1ec7p ph\u00e2n lo\u1ea1i theo c\u00f4ng \u0111o\u1ea1n th\u1ef1c t\u1ebf, th\u1ed1ng nh\u1ea5t c\u00e1ch l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 k\u00ea khai, t\u1eeb \u0111\u00f3 gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb truy thu khi thanh tra, ki\u1ec3m tra thu\u1ebf.<\/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>Contact information for services 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 \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;\">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 C\u00f4ng v\u0103n 7923\/QNG-QLDN2<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Ph\u00f4i g\u1ed7 cao su ch\u1ec9 s\u1ea5y, kh\u00f4ng t\u1ea9m h\u00f3a ch\u1ea5t c\u00f3 c\u00f2n l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. V\u0103n b\u1ea3n n\u00eau g\u1ed7 x\u1ebb \u0111\u00e3 qua &#8220;m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 c\u00f4ng \u0111o\u1ea1n ch\u1ebf bi\u1ebfn nh\u01b0 ng\u00e2m t\u1ea9m h\u00f3a ch\u1ea5t b\u1ea3o qu\u1ea3n, s\u1ea5y kh\u00f4 trong l\u00f2 s\u1ea5y&#8221; th\u00ec kh\u00f4ng thu\u1ed9c g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. Ch\u1ec9 c\u1ea7n s\u1ea5y l\u00f2 l\u00e0 \u0111\u1ee7 \u0111\u1ec3 ra kh\u1ecfi ph\u1ea1m vi n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>B\u00e1n g\u1ed7 x\u1ebb th\u00f4 cho doanh nghi\u1ec7p kh\u00e1c c\u00f3 ph\u1ea3i t\u00ednh thu\u1ebf GTGT kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua g\u1ed7 cao su ho\u1eb7c s\u1ea3n ph\u1ea9m g\u1ed7 cao su qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng (d\u0103m g\u1ed7, g\u1ed7 x\u1ebb th\u00f4), sau \u0111\u00f3 b\u00e1n l\u1ea1i cho doanh nghi\u1ec7p kh\u00e1c \u1edf kh\u00e2u kinh doanh th\u01b0\u01a1ng m\u1ea1i th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf GTGT. N\u1ebfu b\u00e1n cho h\u1ed9, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c th\u00ec ph\u1ea3i t\u00ednh thu\u1ebf su\u1ea5t 10%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>M\u00f9n c\u01b0a, v\u1ecf c\u00e2y, \u0111\u1ea7u m\u1ea9u, b\u00eca b\u1eafp, d\u0103m b\u00e0o \u0111\u01b0\u1ee3c x\u1eed l\u00fd th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c ph\u1ee5 ph\u1ea9m n\u00e0y \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 7923\/QNG-QLDN2 x\u00e1c \u0111\u1ecbnh l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng. Khi b\u00e1n cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i t\u00ednh thu\u1ebf GTGT 10%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p \u1edf t\u1ec9nh kh\u00e1c c\u00f3 \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 7923\/QNG-QLDN2 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn, kh\u00f4ng ph\u1ea3i v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt, n\u00ean gi\u00e1 tr\u1ecb tham kh\u1ea3o l\u00e0 ch\u00ednh. Tuy v\u1eady, v\u0103n b\u1ea3n d\u1ef1a tr\u00ean Th\u00f4ng t\u01b0 84\/2025\/TT-BNNMT v\u00e0 C\u00f4ng v\u0103n 7021\/CT-QLNT c\u1ee7a C\u1ee5c Thu\u1ebf, n\u00ean c\u00e1ch hi\u1ec3u c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng r\u1ed9ng. Doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu th\u00eam v\u1edbi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd m\u00ecnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u0110\u00e3 xu\u1ea5t h\u00f3a \u0111\u01a1n sai cho ph\u00f4i t\u1ea9m s\u1ea5y \u1edf c\u00e1c k\u1ef3 tr\u01b0\u1edbc th\u00ec l\u00e0m g\u00ec?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t h\u00f3a \u0111\u01a1n theo t\u1eebng l\u00f4 h\u00e0ng, \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c thay th\u1ebf h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, r\u1ed3i khai b\u1ed5 sung t\u1edd khai thu\u1ebf GTGT c\u00e1c k\u1ef3 li\u00ean quan. N\u1ed9p k\u00e8m ti\u1ec1n ch\u1eadm n\u1ed9p theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. T\u1ef1 khai b\u1ed5 sung tr\u01b0\u1edbc khi c\u00f3 quy\u1ebft \u0111\u1ecbnh thanh tra, ki\u1ec3m tra s\u1ebd gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 7923\/QNG-QLDN2 do C\u1ee5c thu\u1ebf ban h\u00e0nh ng\u00e0y 30\/9\/2026 l\u00e0m r\u00f5 m\u1ed9t c\u00e2u h\u1ecfi khi\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p ch\u1ebf bi\u1ebfn g\u1ed7 l\u00fang t\u00fang: ph\u00f4i g\u1ed7 cao su \u0111\u00e3 x\u1ebb, t\u1ea9m, s\u1ea5y c\u00f2n \u0111\u01b0\u1ee3c xem l\u00e0 g\u1ed7 s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng hay kh\u00f4ng. C\u00e2u tr\u1ea3 l\u1eddi quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp vi\u1ec7c doanh nghi\u1ec7p c\u00f3 ph\u1ea3i [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8229,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-8226","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\/8226","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=8226"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8226\/revisions"}],"predecessor-version":[{"id":8231,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8226\/revisions\/8231"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8229"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}