{"id":1502,"date":"2025-05-21T07:49:30","date_gmt":"2025-05-21T00:49:30","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1502"},"modified":"2025-07-08T14:56:16","modified_gmt":"2025-07-08T07:56:16","slug":"phuong-phap-tinh-thue-truc-tiep-gtgt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/phuong-phap-tinh-thue-truc-tiep-gtgt\/","title":{"rendered":"\u76f4\u63a5\u589e\u503c\u7a0e\u8ba1\u7b97\u65b9\u6cd5"},"content":{"rendered":"<p>\u5728\u7ecf\u6d4e\u4e00\u4f53\u5316\u548c\u7a0e\u6536\u5f81\u7ba1\u6539\u9769\u7684\u80cc\u666f\u4e0b\uff0c\u76f4\u63a5\u8ba1\u7b97\u589e\u503c\u7a0e\u7684\u65b9\u6cd5\uff08\u56fa\u5b9a\u7a0e\u7387\uff09\u76ee\u524d\u662f\u5c0f\u578b\u4f01\u4e1a\u548c\u4e2a\u4eba\u7684\u70ed\u95e8\u9009\u62e9\u3002\u91c7\u7528\u8fd9\u79cd\u65b9\u6cd5\uff0c\u7eb3\u7a0e\u4eba\u65e0\u9700\u7533\u62a5\u8be6\u7ec6\u7684\u8fdb\u9879\u6210\u672c\uff0c\u53ea\u9700\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u603b\u989d\uff0c\u7136\u540e\u9002\u7528\u7a0e\u52a1\u673a\u5173\u89c4\u5b9a\u7684\u56fa\u5b9a\u7a0e\u7387\u3002\u8fd9\u79cd\u65b9\u6cd5\u4e0d\u4ec5\u6709\u52a9\u4e8e\u7f29\u77ed\u7533\u62a5\u65f6\u95f4\uff0c\u51cf\u8f7b\u4f1a\u8ba1\u8d1f\u62c5\uff0c\u8fd8\u80fd\u63d0\u9ad8\u6536\u5165\u7ba1\u7406\u7684\u900f\u660e\u5ea6\uff0c\u5e76\u652f\u6301\u7a0e\u52a1\u673a\u5173\u5feb\u901f\u6709\u6548\u5730\u8bc4\u4f30\u5b9e\u9645\u6536\u5165\u3002<\/p>\n<h2 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size-full\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-thiet-thuc-tu-phuong-phap-tinh-thue-truc-tiep-GTGT.png\" alt=\"Lo\u031b\u0323i i\u0301ch thie\u0302\u0301t thu\u031b\u0323c tu\u031b\u0300 phu\u031bo\u031bng pha\u0301p ti\u0301nh thue\u0302\u0301 tru\u031b\u0323c tie\u0302\u0301p GTGT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-thiet-thuc-tu-phuong-phap-tinh-thue-truc-tiep-GTGT.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-thiet-thuc-tu-phuong-phap-tinh-thue-truc-tiep-GTGT-300x169.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-thiet-thuc-tu-phuong-phap-tinh-thue-truc-tiep-GTGT-1024x576.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-thiet-thuc-tu-phuong-phap-tinh-thue-truc-tiep-GTGT-768x432.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Loi-ich-thiet-thuc-tu-phuong-phap-tinh-thue-truc-tiep-GTGT-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2088\" class=\"wp-caption-text\">\u76f4\u63a5\u589e\u503c\u7a0e\u8ba1\u7b97\u65b9\u6cd5\u7684\u5b9e\u9645\u597d\u5904<\/figcaption><\/figure>\n<p data-start=\"542\" 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data-start=\"306\" data-end=\"567\">\n<p data-start=\"308\" data-end=\"567\"><a class=\"cursor-pointer\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-40-2021-TT-BTC-huong-dan-thue-doi-voi-ho-ca-nhan-kinh-doanh-480000.aspx\" target=\"_new\" rel=\"noopener\" data-start=\"310\" data-end=\"468\">40\/2021\/TT-BTC \u901a\u51fd<\/a> \u7531\u8d22\u653f\u90e8\u53d1\u5e03\uff0c\u5bf9\u5982\u4f55\u786e\u5b9a\u6bcf\u4e2a\u884c\u4e1a\u7ec4\u7684\u4e00\u6b21\u6027\u7a0e\u989d\u63d0\u4f9b\u4e86\u5177\u4f53\u6307\u5bfc\u3002<\/p>\n<\/li>\n<li data-start=\"568\" data-end=\"866\">\n<p data-start=\"570\" data-end=\"866\"><a class=\"cursor-pointer\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-455096.aspx\" target=\"_new\" rel=\"noopener\" data-start=\"572\" data-end=\"715\">\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/a> 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