{"id":1500,"date":"2025-05-21T07:49:10","date_gmt":"2025-05-21T00:49:10","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1500"},"modified":"2025-07-08T14:56:40","modified_gmt":"2025-07-08T07:56:40","slug":"phuong-phap-khau-tru-thue-gtgt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/phuong-phap-khau-tru-thue-gtgt\/","title":{"rendered":"\u589e\u503c\u7a0e\u62b5\u6263\u65b9\u6cd5"},"content":{"rendered":"<p data-start=\"158\" data-end=\"647\">\u7a0e\u524d\u6263\u9664\u6cd5\u662f\u8ba1\u7b97\u589e\u503c\u7a0e (VAT) \u7684\u4e00\u79cd\u5e38\u7528\u65b9\u6cd5\uff0c\u5e7f\u6cdb\u5e94\u7528\u4e8e\u4f01\u4e1a\u7684\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u4e2d\u3002\u9009\u62e9\u5e76\u8fd0\u7528\u6b63\u786e\u7684\u7a0e\u524d\u6263\u9664\u6cd5\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f18\u5316\u6210\u672c\uff0c\u8fd8\u80fd\u786e\u4fdd\u7eb3\u7a0e\u7533\u62a5\u7684\u5408\u6cd5\u6027\u548c\u6709\u6548\u6027\u3002\u672c\u6587\u5c06\u5168\u9762\u9610\u8ff0\u7a0e\u524d\u6263\u9664\u6cd5\uff0c\u4ece\u6cd5\u5f8b\u89c4\u5b9a\u5230\u5b9e\u8df5\u5206\u6790\u3001\u6848\u4f8b\u5206\u6790\u4ee5\u53ca\u4f01\u4e1a\u9519\u8bef\u5e94\u7528\u7a0e\u524d\u6263\u9664\u6cd5\u7684\u6cd5\u5f8b\u98ce\u9669\u3002<\/p>\n<h2><strong>\u6263\u7a0e\u6cd5\u7684\u6cd5\u5f8b\u4f9d\u636e<\/strong><\/h2>\n<p>\u589e\u503c\u7a0e\u62b5\u6263\u65b9\u6cd5\u5df2\u7531\u7b2c13\/2008\/QH12\u53f7\u589e\u503c\u7a0e\u6cd5\uff08\u7ecf\u7b2c31\/2013\/QH13\u53f7\u589e\u503c\u7a0e\u6cd5\u548c\u7b2c106\/2016\/QH13\u53f7\u589e\u503c\u7a0e\u6cd5\u4fee\u8ba2\u8865\u5145\uff09\u660e\u786e\u89c4\u5b9a\u3002\u6b64\u5916\uff0c\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u77e5\u548c\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\u4e5f\u662f\u5b9e\u65bd\u6b64\u65b9\u6cd5\u7684\u91cd\u8981\u6307\u5bfc\u6027\u6587\u4ef6\u3002<\/p>\n<p>\u6839\u636e219\u53f7\u6587\u7b2c\u5341\u4e8c\u6761\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5355\u4f4d\u9500\u552e\u8d27\u7269\u548c\u63d0\u4f9b\u52b3\u52a1\u53d6\u5f97\u6536\u5165\uff0c\u5e76\u6309\u7167\u73b0\u884c\u4f1a\u8ba1\u5236\u5ea6\u89c4\u5b9a\u5177\u5907\u4f1a\u8ba1\u8d26\u7c3f\u3001\u53d1\u7968\u548c\u51ed\u8bc1\u7684\uff0c\u9002\u7528\u7a0e\u524d\u6263\u9664\u6cd5\u3002\u4f01\u4e1a\u5e94\u7eb3\u7a0e\u6240\u5f97\u989d\uff0c\u6309\u7167\u4e0b\u5217\u516c\u5f0f\u8ba1\u7b97\uff1a<\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #0d0000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\">\u5e94\u7eb3\u589e\u503c\u7a0e\u989d=\u9500\u9879\u589e\u503c\u7a0e\u989d-\u53ef\u62b5\u6263\u8fdb\u9879\u589e\u503c\u7a0e\u989d\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8fd9\u662f\u57fa\u4e8e\u5b9e\u9645\u589e\u52a0\u503c\u7684\u7a0e\u6536\u8ba1\u7b97\u673a\u5236\uff0c\u786e\u4fdd\u5bf9\u540c\u4e00\u7ecf\u6d4e\u4ef7\u503c\u4e0d\u8fdb\u884c\u53cc\u91cd\u5f81\u7a0e\uff0c\u7b26\u5408\u56fd\u9645\u60ef\u4f8b\u548c\u8d8a\u5357\u5173\u7a0e\u4e00\u4f53\u5316\u627f\u8bfa\u3002<\/p>\n<h2>\u9002\u7528\u7a0e\u524d\u6263\u9664\u6cd5\u7684\u6761\u4ef6<\/h2>\n<p>\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u53ef\u4ee5\u9009\u62e9\u7a0e\u6536\u62b5\u6263\u65b9\u6cd5\u3002\u5148\u51b3\u6761\u4ef6\u5305\u62ec\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u4f01\u4e1a\u5fc5\u987b\u5b9e\u884c\u5b8c\u6574\u7684\u4f1a\u8ba1\u5236\u5ea6\uff0c\u4fdd\u5b58\u6709\u6548\u53d1\u7968\u548c\u51ed\u8bc1\uff0c\u4f7f\u7528\u589e\u503c\u7a0e\u53d1\u7968\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u4e0a\u4e00\u5e74\u5ea6\u8425\u4e1a\u6536\u5165\u4ece10\u4ebf\u8d8a\u5357\u76fe\u8d77\u6216\u4ee5\u4e0a\u7684\u65b0\u6210\u7acb\u4f01\u4e1a\uff0c\u987b\u81ea\u613f\u4f9d\u6b64\u65b9\u5f0f\u767b\u8bb0\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u5728\u89c4\u5b9a\u671f\u9650\u5185\u6309\u716706\/GTGT\u8868\u683c\u5411\u7a0e\u52a1\u673a\u5173\u7533\u62a5\u7a0e\u6536\u51cf\u514d\u65b9\u6cd5\u7684\u9002\u7528\u60c5\u51b5\u3002<\/li>\n<\/ul>\n<p>\u6b64\u5916\uff0c\u67d0\u4e9b\u7279\u5b9a\u884c\u4e1a\uff0c\u4f8b\u5982\u8d38\u6613\u3001\u91d1\u878d\u670d\u52a1\uff08\u94f6\u884c\uff09\u6216\u5916\u5546\u6295\u8d44\u4f01\u4e1a\uff0c\u5fc5\u987b\u91c7\u7528\u7a0e\u524d\u6263\u9664\u6cd5\u3002\u5728\u4e0d\u7b26\u5408\u6761\u4ef6\u7684\u60c5\u51b5\u4e0b\uff0c\u5fc5\u987b\u5bf9\u6536\u5165\u91c7\u7528\u76f4\u63a5\u6cd5\uff0c\u4e0d\u6263\u9664\u6295\u5165\uff0c\u4ece\u800c\u5bfc\u81f4\u7eb3\u7a0e\u4e49\u52a1\u5927\u5e45\u589e\u52a0\u3002<\/p>\n<h2>\u5982\u4f55\u7528\u62b5\u6263\u6cd5\u786e\u5b9a\u9500\u9879\u7a0e\u548c\u8fdb\u9879\u7a0e<\/h2>\n<p>\u5728\u7a0e\u6536\u62b5\u6263\u6cd5\u4e2d\uff0c\u9500\u9879\u7a0e\u548c\u8fdb\u9879\u7a0e\u662f\u786e\u5b9a\u5e94\u7eb3\u7a0e\u989d\u7684\u4e24\u4e2a\u6700\u91cd\u8981\u7684\u7ec4\u6210\u90e8\u5206\u3002<\/p>\n<figure id=\"attachment_2084\" aria-describedby=\"caption-attachment-2084\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2084 size-full\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-phuong-phap-khau-tru-thue-GTGT-nam-2025.png\" alt=\"Ca\u0301c phu\u031bo\u031bng pha\u0301p kha\u0302\u0301u tru\u031b\u0300 thue\u0302\u0301 GTGT na\u0306m 2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-phuong-phap-khau-tru-thue-GTGT-nam-2025.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-phuong-phap-khau-tru-thue-GTGT-nam-2025-300x169.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-phuong-phap-khau-tru-thue-GTGT-nam-2025-1024x576.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-phuong-phap-khau-tru-thue-GTGT-nam-2025-768x432.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-phuong-phap-khau-tru-thue-GTGT-nam-2025-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2084\" class=\"wp-caption-text\">2025\u5e74\u589e\u503c\u7a0e\u62b5\u6263\u529e\u6cd5<\/figcaption><\/figure>\n<p>\u9500\u9879\u589e\u503c\u7a0e\u662f\u6307\u6309\u9002\u7528\u7a0e\u7387\u5bf9\u6240\u552e\u5546\u54c1\u548c\u670d\u52a1\u5f81\u6536\u7684\u7a0e\u6b3e\u3002\u6839\u636e\u300a\u589e\u503c\u7a0e\u6cd5\u300b\u7b2c8\u6761\uff0c\u6839\u636e\u5546\u54c1\u6216\u670d\u52a1\u7684\u6027\u8d28\uff0c\u589e\u503c\u7a0e\u7a0e\u7387\u5206\u4e3a\u4e09\u79cd\uff1a0%\u30015%\u548c10%\u3002<\/p>\n<p>\u8fdb\u9879\u589e\u503c\u7a0e\u662f\u6307\u4f01\u4e1a\u4e3a\u751f\u4ea7\u7ecf\u8425\u76ee\u7684\u8d2d\u4e70\u5e94\u7f34\u7eb3\u589e\u503c\u7a0e\u7684\u5546\u54c1\u548c\u670d\u52a1\u3002\u53ea\u6709\u6709\u6548\u53d1\u7968\uff08\u5305\u542b\u5356\u65b9\u7a0e\u53f7\u3001\u5b8c\u6574\u7684\u7535\u5b50\u53d1\u7968\u3001\u91d1\u989d\u8d85\u8fc72000\u4e07\u8d8a\u5357\u76fe\u7684\u975e\u73b0\u91d1\u652f\u4ed8\uff09\u624d\u6709\u8d44\u683c\u62b5\u6263\u3002<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><em><strong>\u7a0e\u524d\u6263\u9664\u65b9\u6cd5\u8ba1\u7b97\u8bf4\u660e\u8868<\/strong><\/em><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u76ee\u6807<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u91d1\u989d\uff08\u8d8a\u5357\u76fe\uff09<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5e94\u7a0e\u6536\u5165<\/td>\n<td style=\"text-align: center;\">1.000.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u8f93\u51fa\u589e\u503c\u7a0e (10%)<\/td>\n<td style=\"text-align: center;\">100.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5408\u683c\u8fdb\u9879\u589e\u503c\u7a0e<\/td>\n<td style=\"text-align: center;\">60.000.000<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u5e94\u7f34\u589e\u503c\u7a0e<\/td>\n<td style=\"text-align: center;\">40.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u901a\u8fc7\u4f7f\u7528\u7a0e\u6536\u51cf\u514d\u6cd5\uff0c\u4f01\u4e1a\u53ef\u4ee5\u6bd4\u76f4\u63a5\u6cd5\u66f4\u6709\u6548\u5730\u89c4\u5212\u7a0e\u6536\u548c\u63a7\u5236\u6210\u672c\u3002<\/p>\n<h2>\u6263\u9664\u6cd5\u7eb3\u7a0e\u7533\u62a5\u53ca\u4f1a\u8ba1\u5904\u7406<\/h2>\n<p>\u91c7\u7528\u62b5\u6263\u7a0e\u6b3e\u6cd5\u7684\u4f01\u4e1a\u5fc5\u987b\u6839\u636e01\/GTGT\u8868\u683c\uff0c\u5b9a\u671f\u7533\u62a5\u7eb3\u7a0e\uff0c\u5e76\u9644\u4e0a\u8fdb\u9879\u548c\u51fa\u9879\u53d1\u7968\u6e05\u5355\u3002\u7533\u62a5\u65b9\u5f0f\u4e3a\u6bcf\u6708\u6216\u6bcf\u5b63\u5ea6\uff0c\u5177\u4f53\u65b9\u5f0f\u53d6\u51b3\u4e8e\u4e0a\u4e00\u5e74\u5ea6\u7684\u6536\u5165\u89c4\u6a21\u3002<\/p>\n<p>\u6839\u636e <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-126-2020-ND-CP-466716.aspx\" target=\"_blank\" rel=\"noopener\">80\/2021\/TT-BTC \u901a\u51fd<\/a>\u5982\u679c\u6309\u6708\u7533\u62a5\uff0c\u5219\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u4e3a\u4e0b\u4e2a\u6708\u7684 20 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aria-level=\"1\">\u53d1\u7968\u5185\u5bb9\u4e0d\u6309\u89c4\u5b9a\u9f50\u5168\u3002<br \/>\n\u975e\u8425\u4e1a\u8d39\u7528\u9700\u7f34\u7eb3\u589e\u503c\u7a0e\u3002<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u8d2d\u4e70\u4ef7\u503c 2000 \u4e07\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\u4f46\u4ee5\u73b0\u91d1\u652f\u4ed8\u7684\u5546\u54c1\u7684\u53d1\u7968\u3002<\/li>\n<li style=\"font-weight: 400;\" 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