{"id":1506,"date":"2025-05-21T07:49:51","date_gmt":"2025-05-21T00:49:51","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1506"},"modified":"2025-07-08T16:12:26","modified_gmt":"2025-07-08T09:12:26","slug":"ke-khai-nop-thue-gtgt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/ke-khai-nop-thue-gtgt\/","title":{"rendered":"\u589e\u503c\u7a0e\u7533\u62a5\u7f34\u7eb3"},"content":{"rendered":"<div class=\"flex basis-auto flex-col -mb-(--composer-overlap-px) [--composer-overlap-px:55px] grow overflow-hidden\">\n<div class=\"relative h-full\">\n<div class=\"flex h-full flex-col overflow-y-auto [scrollbar-gutter:stable_both-edges] @[84rem]\/thread:pt-(--header-height)\">\n<div class=\"@thread-xl\/thread:pt-header-height flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full\" dir=\"auto\" data-testid=\"conversation-turn-6\" data-scroll-anchor=\"true\">\n<div class=\"text-base my-auto mx-auto py-5 [--thread-content-margin:--spacing(4)] @[37rem]:[--thread-content-margin:--spacing(6)] @[72rem]:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:32rem] @[34rem]:[--thread-content-max-width:40rem] @[64rem]:[--thread-content-max-width:48rem] mx-auto flex max-w-(--thread-content-max-width) flex-1 text-base gap-4 md:gap-5 lg:gap-6 group\/turn-messages focus-visible:outline-hidden\" tabindex=\"-1\">\n<div class=\"group\/conversation-turn relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"relative flex-col gap-1 md:gap-3\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"3d9b7414-3449-4593-bb03-f1495af78270\" data-message-model-slug=\"gpt-4o\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light\">\n<p data-start=\"261\" data-end=\"891\">\u589e\u503c\u7a0e\u7533\u62a5\u7f34\u7eb3\u662f\u4f01\u4e1a\u548c\u7ecf\u8425\u6237\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u8fc7\u7a0b\u4e2d\u7684\u5fc5\u7ecf\u73af\u8282\u3002\u5728\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u4e2d\uff0c\u589e\u503c\u7a0e\uff08VAT\uff09\u662f\u4e00\u79cd\u5e38\u89c1\u7684\u95f4\u63a5\u7a0e\uff0c\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u8d22\u52a1\u72b6\u51b5\u3002\u6309\u89c4\u5b9a\u7533\u62a5\u7f34\u7eb3\u589e\u503c\u7a0e\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u8fd8\u80fd\u786e\u4fdd\u4f01\u4e1a\u4eab\u6709\u7a0e\u6536\u62b5\u6263\u548c\u9000\u7a0e\u7684\u6743\u5229\u3002\u672c\u6587\u5c06\u6839\u636e\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\uff0c\u8be6\u7ec6\u4ecb\u7ecd\u589e\u503c\u7a0e\u7533\u62a5\u7f34\u7eb3\u6d41\u7a0b\uff0c\u5e76\u89e3\u7b54\u4e00\u4e9b\u5e38\u89c1\u95ee\u9898\uff0c\u4f8b\u5982\u6307\u680732a\u3001\u7eb3\u7a0e\u7533\u62a5\u671f\u9650\u3001\u5982\u4f55\u63d0\u4ea4\u7533\u62a5\u8868\u4ee5\u53ca2025\u5e74\u7684\u6700\u65b0\u89c4\u5b9a\u3002<\/p>\n<h3 data-start=\"741\" data-end=\"774\"><strong data-start=\"745\" data-end=\"774\">\u4ec0\u4e48\u662f\u589e\u503c\u7a0e\u7533\u62a5\uff1f<\/strong><\/h3>\n<p data-start=\"776\" data-end=\"1109\">\u589e\u503c\u7a0e\u7533\u62a5\u7f34\u7eb3\u662f\u6307\u4f01\u4e1a\u6216\u7ecf\u8425\u6237\u586b\u5236\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u7533\u62a5\u6536\u5165\u3001\u8fdb\u9879\u7a0e\u989d\u548c\u9500\u9879\u7a0e\u989d\uff0c\u5e76\u5411\u7a0e\u52a1\u673a\u5173\u62a5\u9001\uff0c\u5e76\u5728\u6709\u7eb3\u7a0e\u4e49\u52a1\u65f6\u4f9d\u6cd5\u7f34\u7eb3\u7a0e\u6b3e\u7684\u8fc7\u7a0b\u3002\u6839\u636e\u73b0\u884c\u589e\u503c\u7a0e\u6cd5\u7b2c\u516b\u6761\u89c4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u6709\u4e49\u52a1\u51c6\u786e\u3001\u8bda\u5b9e\u3001\u6309\u65f6\u7533\u62a5\u3002<\/p>\n<figure id=\"attachment_2100\" aria-describedby=\"caption-attachment-2100\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2100 size-full\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-viec-ke-khai-nop-thue-GTGT-nam-2025.png\" alt=\"To\u0302\u0309ng quan ve\u0302\u0300 vie\u0323\u0302c ke\u0302 khai no\u0323\u0302p thue\u0302\u0301 GTGT na\u0306m 2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-viec-ke-khai-nop-thue-GTGT-nam-2025.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-viec-ke-khai-nop-thue-GTGT-nam-2025-300x169.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-viec-ke-khai-nop-thue-GTGT-nam-2025-1024x576.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-viec-ke-khai-nop-thue-GTGT-nam-2025-768x432.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Tong-quan-ve-viec-ke-khai-nop-thue-GTGT-nam-2025-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2100\" class=\"wp-caption-text\">2025\u5e74\u589e\u503c\u7a0e\u7533\u62a5\u7f34\u7eb3\u60c5\u51b5\u6982\u89c8<\/figcaption><\/figure>\n<p data-start=\"1111\" data-end=\"1130\">\u6cd5\u5f8b\u4f9d\u636e\u5305\u62ec\uff1a<\/p>\n<ul data-start=\"1132\" data-end=\"1269\">\n<li data-start=\"1132\" data-end=\"1173\">\n<p data-start=\"1134\" data-end=\"1173\">\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/p>\n<\/li>\n<li data-start=\"1174\" data-end=\"1222\">\n<p data-start=\"1176\" data-end=\"1222\">\u8d22\u653f\u90e8\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u51fd<\/p>\n<\/li>\n<li data-start=\"1223\" data-end=\"1269\">\n<p data-start=\"1225\" data-end=\"1269\">\u7b2c126\/2020\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u5173\u4e8e\u7a0e\u52a1\u7ba1\u7406<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1271\" data-end=\"1313\">\u9700\u8981\u7533\u62a5\u7f34\u7eb3\u589e\u503c\u7a0e\u7684\u4e3b\u4f53\u5305\u62ec\uff1a<\/p>\n<ul data-start=\"1315\" data-end=\"1516\">\n<li data-start=\"1315\" data-end=\"1410\">\n<p data-start=\"1317\" data-end=\"1410\">\u4f01\u4e1a\u548c\u5408\u4f5c\u793e\u4ece\u4e8b\u5e94\u7f34\u7eb3\u589e\u503c\u7a0e\u7684\u5546\u54c1\u548c\u670d\u52a1\u7684\u751f\u4ea7\u548c\u8d38\u6613\u3002<\/p>\n<\/li>\n<li data-start=\"1411\" data-end=\"1516\">\n<p data-start=\"1413\" data-end=\"1516\">\u5176\u4ed6\u6d3b\u52a8\u4ea7\u751f\u589e\u503c\u7a0e\u4e49\u52a1\u7684\u7ec4\u7ec7\u548c\u4e2a\u4eba\uff08\u5305\u62ec\u627f\u5305\u5546\u3001\u5916\u56fd\u6295\u8d44\u8005\u2026\u2026\uff09\u3002<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1523\" data-end=\"1555\"><strong data-start=\"1527\" data-end=\"1555\">\u589e\u503c\u7a0e\u7533\u62a5\u671f\u9650\u662f\u591a\u957f\uff1f<\/strong><\/h3>\n<p data-start=\"294\" data-end=\"774\">\u589e\u503c\u7a0e\u7533\u62a5\u671f\u662f\u6307\u7eb3\u7a0e\u4eba\u9700\u8981\u51c6\u5907\u5e76\u5411\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u589e\u503c\u7a0e\u7533\u62a5\u8868\u7684\u4e00\u6bb5\u56fa\u5b9a\u65f6\u95f4\u3002\u786e\u5b9a\u7eb3\u7a0e\u7533\u62a5\u671f\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u89c4\u5212\u6309\u65f6\u7533\u62a5\u548c\u7f34\u7eb3\u7a0e\u6b3e\uff0c\u964d\u4f4e\u903e\u671f\u98ce\u9669\uff0c\u5e76\u786e\u4fdd\u4ee5\u900f\u660e\u7684\u65b9\u5f0f\u5c65\u884c\u8d22\u52a1\u4e49\u52a1\u3002\u7eb3\u7a0e\u7533\u62a5\u671f\u7684\u6982\u5ff5\u4e5f\u51b3\u5b9a\u4e86\u7533\u62a5\u9891\u7387\uff1a\u6839\u636e\u6bcf\u4e2a\u5355\u4f4d\u7684\u6536\u5165\u89c4\u6a21\uff0c\u53ef\u4ee5\u6309\u6708\u7533\u62a5\u6216\u6309\u5b63\u5ea6\u7533\u62a5\u3002<\/p>\n<p data-start=\"776\" data-end=\"856\">\u6839\u636e\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\u7b2c9\u6761\u89c4\u5b9a\uff0c\u589e\u503c\u7a0e\u7533\u62a5\u671f\u9650\u5212\u5206\u673a\u5236\u5982\u4e0b\uff1a<\/p>\n<div class=\"_tableContainer_80l1q_1\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"858\" data-end=\"1297\">\n<thead data-start=\"858\" data-end=\"966\">\n<tr data-start=\"858\" data-end=\"966\">\n<th data-start=\"858\" data-end=\"882\" data-col-size=\"sm\"><strong data-start=\"860\" data-end=\"881\">\u58f0\u660e\u4e66\u683c\u5f0f<\/strong><\/th>\n<th data-start=\"882\" data-end=\"930\" data-col-size=\"md\"><strong data-start=\"884\" data-end=\"899\">\u9002\u7528\u4e8e<\/strong><\/th>\n<th data-start=\"930\" data-end=\"966\" data-col-size=\"sm\"><strong data-start=\"932\" data-end=\"943\">\u7b14\u8bb0<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1076\" data-end=\"1297\">\n<tr data-start=\"1076\" data-end=\"1187\">\n<td data-start=\"1076\" data-end=\"1100\" data-col-size=\"sm\">\u6309\u6708<\/td>\n<td data-col-size=\"md\" data-start=\"1100\" data-end=\"1148\">\u5e74\u6536\u5165\u8d85\u8fc7 500 \u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a<\/td>\n<td data-col-size=\"sm\" data-start=\"1148\" data-end=\"1187\">\u9ad8\u6c34\u5e73\u7684\u7ec6\u8282\uff0c\u4e25\u683c\u7684\u63a7\u5236<\/td>\n<\/tr>\n<tr data-start=\"1188\" data-end=\"1297\">\n<td data-start=\"1188\" data-end=\"1212\" data-col-size=\"sm\">\u5b63\u520a<\/td>\n<td data-col-size=\"md\" data-start=\"1212\" data-end=\"1260\">\u5e74\u6536\u5165\u2264500\u4ebf\u8d8a\u5357\u76fe\u7684\u4f01\u4e1a<\/td>\n<td data-col-size=\"sm\" data-start=\"1260\" data-end=\"1297\">\u4f18\u5148\u8003\u8651\u4e2d\u5c0f\u4f01\u4e1a\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p data-start=\"1299\" data-end=\"1643\">\u4f01\u4e1a\u53ef\u4ee5\u6839\u636e\u9700\u8981\u529e\u7406\u589e\u503c\u7a0e\u7533\u62a5\u671f\u8f6c\u6362\u767b\u8bb0\u3002\u4f46\u6839\u636e\u89c4\u5b9a\uff0c\u589e\u503c\u7a0e\u7533\u62a5\u671f\u8f6c\u6362\u987b\u5728\u65b0\u7684\u4f1a\u8ba1\u5e74\u5ea6\u5f00\u59cb\u524d\u5411\u7a0e\u52a1\u673a\u5173\u7533\u62a5\uff0c\u4ee5\u786e\u4fdd\u7a0e\u52a1\u673a\u5173\u6709\u4f9d\u636e\u6309\u7167\u9002\u7528\u7684\u7eb3\u7a0e\u671f\u5bf9\u7533\u62a5\u6570\u636e\u8fdb\u884c\u76d1\u63a7\u548c\u6838\u67e5\u3002<\/p>\n<h3 data-start=\"2153\" data-end=\"2205\"><strong data-start=\"2157\" data-end=\"2205\">80\u53f7\u6587\u589e\u503c\u7a0e\u7533\u62a5\u8bf4\u660e<\/strong><\/h3>\n<h4 data-start=\"2207\" data-end=\"2254\"><strong data-start=\"2212\" data-end=\"2254\">\u9002\u7528\u7684\u589e\u503c\u7a0e\u7533\u62a5\u8868<\/strong><\/h4>\n<p data-start=\"2256\" data-end=\"2394\">\u81ea2022\u5e74\u8d77\uff0c\u7eb3\u7a0e\u4eba\u5c06\u4f7f\u752880\u53f7\u6587\u9644\u5f55\u4e8c\u53d1\u5e03\u768401\/GTGT\u8868\u683c\uff0c\u91c7\u7528\u6263\u9664\u6cd5\u7533\u62a5\u589e\u503c\u7a0e\u3002<\/p>\n<blockquote>\n<p data-start=\"2256\" data-end=\"2394\"><em><strong><a href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/to-khai-thue-gtgt-mau-so-01gtgt-nam-2024-theo-thong-tu-80-huong-dan-ke-khai-thue-gtgt-theo-tt80-the-171612.html\" target=\"_blank\" rel=\"noopener\">\u4e0b\u8f7d80\u53f7\u901a\u51fd\u9644\u4ef6\u4e8c\u53d1\u5e03\u7684\u7533\u62a5\u8868\u7f16\u53f701\/GTGT<\/a><\/strong><\/em><\/p>\n<\/blockquote>\n<h4 data-start=\"2396\" data-end=\"2445\"><strong data-start=\"2401\" data-end=\"2445\">\u5982\u4f55\u8fdb\u884c\u589e\u503c\u7a0e\u7533\u62a5\uff08\u8868\u683c 01\/GTGT\uff09<\/strong><\/h4>\n<p data-start=\"2447\" data-end=\"2492\">\u5728\u51c6\u5907\u7533\u62a5\u8868\u65f6\uff0c\u7eb3\u7a0e\u4eba\u9700\u8981\u786e\u5b9a\uff1a<\/p>\n<ul data-start=\"2494\" data-end=\"2750\">\n<li data-start=\"2494\" data-end=\"2568\">\n<p data-start=\"2496\" data-end=\"2568\">\u5e94\u7a0e\u6536\u5165\uff1a\u662f\u6307\u7eb3\u7a0e\u671f\u5185\u4ea7\u751f\u7684\u5168\u90e8\u6536\u5165\u3002<\/p>\n<\/li>\n<li data-start=\"2569\" data-end=\"2661\">\n<p data-start=\"2571\" data-end=\"2661\">\u8f93\u51fa\u589e\u503c\u7a0e\uff1a\u6839\u636e\u5546\u54c1\u548c\u670d\u52a1\u7684\u7c7b\u578b\uff0c\u6309\u7a0e\u7387 0%\u30015% \u6216 10% \u8ba1\u7b97\u3002<\/p>\n<\/li>\n<li data-start=\"2662\" data-end=\"2750\">\n<p data-start=\"2664\" data-end=\"2750\">\u8fdb\u9879\u589e\u503c\u7a0e\u4ece\u4ee5\u4e0b\u6765\u6e90\u6263\u9664\uff1a\u6709\u6548\u3001\u5408\u6cd5\u3001\u7a0e\u53f7\u9f50\u5168\u7684\u53d1\u7968\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2752\" data-end=\"2891\">\u5fc5\u987b\u6309\u7167\u6bcf\u4e00\u9879\u6307\u6807\u51c6\u786e\u7533\u62a5\uff0c\u5c24\u5176\u8981\u6ce8\u610f\u90a3\u4e9b\u5177\u6709\u6700\u7ec8\u6027\u8d28\u6216\u5f71\u54cd\u9000\u7a0e\u7684\u6307\u6807\u3002<\/p>\n<h4 data-start=\"2893\" data-end=\"2957\"><strong data-start=\"2898\" data-end=\"2957\">\u589e\u503c\u7a0e\u7533\u62a5\u8868\u6307\u6807 32a \u7684\u542b\u4e49\u53ca\u8bb0\u5f55\u65b9\u6cd5<\/strong><\/h4>\n<p data-start=\"311\" data-end=\"660\">\u589e\u503c\u7a0e\u7533\u62a5\u8868\u4e0a\u7684\u6307\u680732a\u662f\u7533\u62a5\u6839\u636e\u300a\u589e\u503c\u7a0e\u6cd5\u300b\u7b2c\u4e94\u6761\u89c4\u5b9a\u4e0d\u5f81\u6536\u589e\u503c\u7a0e\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ef7\u503c\u7684\u680f\u76ee\u3002\u8fd9\u662f\u5f53\u671f\u4ea7\u751f\u7684\u6536\u5165\uff0c\u4f46\u4e0d\u9700\u7eb3\u7a0e\uff0c\u56e0\u6b64\u4e0d\u4ea7\u751f\u9500\u9879\u7a0e\uff0c\u4f46\u4ecd\u9700\u8bb0\u5f55\uff0c\u4ee5\u786e\u4fdd\u603b\u6536\u5165\u7684\u900f\u660e\u5ea6\u3002<\/p>\n<p data-start=\"662\" data-end=\"955\">\u6b63\u786e\u7533\u62a5\u6307\u680732a\uff0c\u6709\u52a9\u4e8e\u51c6\u786e\u5212\u5206\u975e\u5e94\u7a0e\u6536\u5165\u548c\u5e94\u7a0e\u6536\u5165\uff0c\u7a0e\u52a1\u673a\u5173\u636e\u6b64\u53ef\u4ee5\u6b63\u786e\u786e\u5b9a\u53ef\u62b5\u6263\u7684\u8fdb\u9879\u7a0e\u989d\u5206\u914d\u6bd4\u4f8b\uff0c\u7279\u522b\u662f\u5728\u4f01\u4e1a\u540c\u65f6\u5b58\u5728\u5e94\u7a0e\u548c\u975e\u5e94\u7a0e\u884c\u4e3a\u7684\u60c5\u51b5\u4e0b\u3002<\/p>\n<p data-start=\"957\" data-end=\"1274\">\u5728\u8be5\u6307\u6807\u4e2d\u4ea7\u751f\u7533\u62a5\u503c\u7684\u5e38\u89c1\u884c\u4e1a\u5305\u62ec\uff1a\u6559\u80b2\u57f9\u8bad\u3001\u533b\u7597\u4fdd\u5065\u3001\u51fa\u7248\u3001\u519c\u4e1a\u3001\u8f6f\u4ef6\u51fa\u53e3\u4ee5\u53ca\u90e8\u5206\u7c7b\u578b\u7684\u516c\u5171\u670d\u52a1\u3002\u5bf9\u4e8e\u8fd9\u4e9b\u4f01\u4e1a\uff0c\u5982\u679c\u672a\u7533\u62a5\u6307\u680732a\uff0c\u5176\u6295\u5165\u6210\u672c\u88ab\u6392\u9664\u5728\u62b5\u6263\u6216\u9000\u7a0e\u8303\u56f4\u4e4b\u5916\u7684\u53ef\u80fd\u6027\u5f88\u9ad8\u3002<\/p>\n<p data-start=\"1276\" data-end=\"1591\">\u586b\u5199\u7533\u62a5\u8868\u65f6\uff0c\u7b2c32a\u9879\u8bb0\u5f55\u7684\u4ef7\u503c\u662f\u7eb3\u7a0e\u671f\u5185\u6240\u6709\u975e\u5e94\u7a0e\u5546\u54c1\u548c\u670d\u52a1\u7684\u7a0e\u524d\u9500\u552e\u989d\uff08\u4e0d\u542b\u589e\u503c\u7a0e\u7684\u4ef7\u683c\uff09\u3002\u5bf9\u4e8e\u4ea7\u751f\u975e\u5e94\u7a0e\u6536\u5165\u7684\u4f01\u4e1a\uff0c\u5373\u4f7f\u5728\u7eb3\u7a0e\u671f\u5185\u6ca1\u6709\u5e94\u7eb3\u7a0e\u6b3e\uff0c\u8fd9\u4e5f\u662f\u5fc5\u586b\u9879\u3002<\/p>\n<h3 data-start=\"3390\" data-end=\"3442\"><strong data-start=\"3394\" data-end=\"3442\">\u63d0\u4ea4\u589e\u503c\u7a0e\u7533\u62a5\u8868\uff1a\u8868\u683c\u548c\u622a\u6b62\u65e5\u671f<\/strong><\/h3>\n<p data-start=\"295\" data-end=\"556\">\u76ee\u524d\uff0c\u589e\u503c\u7a0e\u7533\u62a5\u4e3b\u8981\u901a\u8fc7\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u8fdb\u884c\uff0c\u8fd9\u4e3a\u4f01\u4e1a\u5e26\u6765\u4e86\u4fbf\u5229\uff0c\u8282\u7701\u4e86\u65f6\u95f4\u3002\u6839\u636e\u7a0e\u52a1\u603b\u5c40\u7684\u6307\u5bfc\uff0c\u5927\u591a\u6570\u4f01\u4e1a\u548c\u673a\u6784\u5fc5\u987b\u91c7\u7528\u7535\u5b50\u7533\u62a5\u65b9\u5f0f\u3002<\/p>\n<p data-start=\"558\" data-end=\"1072\">\u5177\u4f53\u6765\u8bf4\uff0c\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u901a\u8fc7\u4ee5\u4e0b\u5730\u5740\u8bbf\u95ee\u7a0e\u52a1\u603b\u5c40\u7684\u7535\u5b50\u95e8\u6237\u7f51\u7ad9\uff1a <a class=\"\" href=\"https:\/\/thuedientu.gdt.gov.vn\" target=\"_new\" rel=\"noopener\" data-start=\"643\" data-end=\"705\">https:\/\/thuedientu.gdt.gov.vn<\/a>\uff0c\u7136\u540e\u4f7f\u7528\u5df2\u6388\u6743\u7684\u8d26\u6237\u767b\u5f55\u7cfb\u7edf\u3002\u5728\u4e3b\u754c\u9762\uff0c\u4f01\u4e1a\u9009\u62e9\u201c\u7eb3\u7a0e\u7533\u62a5\u201d\u529f\u80fd\uff0c\u9009\u62e9\u6b63\u786e\u7684\u7533\u62a5\u8868\uff08\u901a\u5e38\u4e3a01\/GTGT\u8868\uff09\uff0c\u5f55\u5165\u6570\u636e\u3001\u7b7e\u540d\u5e76\u53d1\u9001\u3002\u63d0\u4ea4\u6210\u529f\u540e\uff0c\u7cfb\u7edf\u5c06\u8fd4\u56de\u7a0e\u52a1\u673a\u5173\u7684\u786e\u8ba4\u56de\u6267\u2014\u2014\u8fd9\u662f\u8bc1\u660e\u4f01\u4e1a\u5df2\u6309\u65f6\u5c65\u884c\u7533\u62a5\u4e49\u52a1\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/p>\n<p data-start=\"1074\" data-end=\"1215\">\u5173\u4e8e\u63d0\u4ea4\u7533\u62a5\u548c\u7f34\u7eb3\u589e\u503c\u7a0e\u7684\u671f\u9650\uff0c\u7eb3\u7a0e\u4eba\u9700\u6839\u636e\u9002\u7528\u7684\u7eb3\u7a0e\u7533\u62a5\u671f\u9650\u786e\u5b9a\u3002\u6839\u636e\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\u7684\u89c4\u5b9a\uff1a<\/p>\n<div class=\"_tableContainer_80l1q_1\">\n<div class=\"_tableWrapper_80l1q_14 group flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"1217\" data-end=\"1642\">\n<thead data-start=\"1217\" data-end=\"1321\">\n<tr data-start=\"1217\" data-end=\"1321\">\n<th style=\"text-align: center;\" data-start=\"1217\" data-end=\"1236\" data-col-size=\"sm\"><strong data-start=\"1219\" data-end=\"1235\">\u7eb3\u7a0e\u7533\u62a5\u671f<\/strong><\/th>\n<th style=\"text-align: center;\" data-start=\"1236\" data-end=\"1280\" data-col-size=\"sm\"><strong data-start=\"1238\" data-end=\"1262\">\u7533\u62a5\u622a\u6b62\u65e5\u671f<\/strong><\/th>\n<th style=\"text-align: center;\" data-start=\"1280\" data-end=\"1321\" data-col-size=\"sm\"><strong data-start=\"1282\" data-end=\"1313\">\u589e\u503c\u7a0e\u7f34\u7eb3\u622a\u6b62\u65e5\u671f<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1429\" data-end=\"1642\">\n<tr data-start=\"1429\" data-end=\"1535\">\n<td style=\"text-align: center;\" data-start=\"1429\" data-end=\"1448\" data-col-size=\"sm\">\u6309\u6708<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"1448\" data-end=\"1493\">\u4e0d\u8fdf\u4e8e\u6b21\u670820\u65e5<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"1493\" data-end=\"1535\">\u4e0e\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u540c\u4e00\u5929<\/td>\n<\/tr>\n<tr data-start=\"1536\" data-end=\"1642\">\n<td style=\"text-align: center;\" data-start=\"1536\" data-end=\"1555\" data-col-size=\"sm\">\u5b63\u520a<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"1555\" data-end=\"1600\">\u4e0d\u8fdf\u4e8e\u4e0b\u4e00\u5b63\u5ea630\u65e5<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"1600\" data-end=\"1642\">\u4e0e\u62a5\u7a0e\u622a\u6b62\u65e5\u671f\u540c\u4e00\u5929<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"sticky end-(--thread-content-margin) h-0 self-end select-none\">\n<div class=\"absolute end-0 flex items-end\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p data-start=\"1644\" data-end=\"1848\">\u4f8b\u5982\uff0c\u5982\u679c\u4f01\u4e1a\u6309\u5b63\u5ea6\u7533\u62a5\uff0c\u52192025\u5e74\u7b2c\u4e8c\u5b63\u5ea6\u7684\u622a\u6b62\u65e5\u671f\u4e3a2025\u5e747\u670830\u65e5\u3002\u5728\u6b64\u65e5\u671f\u4e4b\u540e\uff0c\u4efb\u4f55\u5ef6\u8fdf\u4ed8\u6b3e\u90fd\u5c06\u88ab\u89c6\u4e3a\u884c\u653f\u7a0e\u52a1\u8fdd\u89c4\u884c\u4e3a\u3002<\/p>\n<p data-start=\"1850\" data-end=\"2191\">\u4f01\u4e1a\u82e5\u903e\u671f\u63d0\u4ea4\u7533\u62a5\u8868\u6216\u5c11\u7f34\u589e\u503c\u7a0e\uff0c\u5c06\u6839\u636e\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c13\u6761\u7684\u89c4\u5b9a\u8fdb\u884c\u5904\u7f5a\u3002\u7f5a\u6b3e\u91d1\u989d\u4ece200\u4e07\u8d8a\u5357\u76fe\u52302500\u4e07\u8d8a\u5357\u76fe\u4e0d\u7b49\uff0c\u5177\u4f53\u53d6\u51b3\u4e8e\u903e\u671f\u5929\u6570\u548c\u8fdd\u89c4\u884c\u4e3a\u7684\u6027\u8d28\u3002\u6b64\u5916\uff0c\u7eb3\u7a0e\u4eba\u8fd8\u53ef\u80fd\u88ab\u5904\u4ee5\u6bcf\u65e50.03%\u7684\u6ede\u7eb3\u91d1\uff0c\u4ee5\u5f25\u8865\u672a\u7f34\u7a0e\u6b3e\u3002<\/p>\n<p data-start=\"2193\" data-end=\"2402\">\u9075\u5b88\u7533\u62a5\u548c\u7f34\u7eb3\u589e\u503c\u7a0e\u7684\u622a\u6b62\u65e5\u671f\u4e0d\u4ec5\u53ef\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u7f5a\u6b3e\uff0c\u8fd8\u6709\u52a9\u4e8e\u7ef4\u62a4\u4e0e\u56fd\u5bb6\u673a\u6784\u548c\u5546\u4e1a\u4f19\u4f34\u7684\u8d22\u52a1\u58f0\u8a89\u3002<\/p>\n<h2 data-start=\"4313\" data-end=\"4359\"><strong data-start=\"4317\" data-end=\"4359\">2025\u5e74\u589e\u503c\u7a0e\u7533\u62a5\u89c4\u5b9a<\/strong><\/h2>\n<p data-start=\"4361\" data-end=\"4570\">\u81ea2025\u5e74\u8d77\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u52a0\u5f3a\u7535\u5b50\u7a0e\u52a1\u7ba1\u7406\uff0c\u5e76\u90e8\u7f72\u9644\u52a0\u5e26\u8ba4\u8bc1\u7801\u7684\u7535\u5b50\u53d1\u7968\u7cfb\u7edf\uff0c\u8fd9\u5c06\u8981\u6c42\u4f01\u4e1a\u66f4\u597d\u5730\u7ba1\u63a7\u7533\u62a5\u6570\u636e\u3002\u4ee5\u4e0b\u51e0\u70b9\u9700\u8981\u6ce8\u610f\uff1a<\/p>\n<ul data-start=\"4572\" data-end=\"4752\">\n<li data-start=\"4572\" data-end=\"4635\">\n<p data-start=\"4574\" data-end=\"4635\">\u5728\u7cfb\u7edf\u4e0a\u66f4\u65b0\u51c6\u786e\u7684\u4e1a\u52a1\u4fe1\u606f<\/p>\n<\/li>\n<li data-start=\"4636\" data-end=\"4703\">\n<p data-start=\"4638\" data-end=\"4703\">\u53ea\u7533\u62a5\u6709\u6548\u3001\u5408\u6cd5\u7684\u53d1\u7968\uff0c\u4e0d\u4e70\u5356\u53d1\u7968\u3002<\/p>\n<\/li>\n<li data-start=\"4704\" data-end=\"4752\">\n<p data-start=\"4706\" data-end=\"4752\">\u6309\u65f6\u3001\u4ee5\u6b63\u786e\u7684\u5f62\u5f0f\u3001\u8bbe\u5b9a\u6b63\u786e\u7684\u76ee\u6807\u5ba3\u5e03<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"4754\" data-end=\"4873\">\u5982\u6709\u8c03\u6574\uff0c\u7eb3\u7a0e\u4eba\u53ef\u63d0\u4ea4\u8865\u5145\u7533\u62a5\uff0c\u800c\u65e0\u987b\u91cd\u65b0\u8fdb\u884c\u6574\u4e2a\u7eb3\u7a0e\u671f\u7684\u7533\u62a5\u3002<\/p>\n<h3 data-start=\"4880\" data-end=\"4928\"><strong data-start=\"4884\" data-end=\"4928\">\u589e\u503c\u7a0e\u7533\u62a5\u7f34\u7eb3\u7684\u73b0\u5b9e\u60c5\u51b5<\/strong><\/h3>\n<p data-start=\"4930\" data-end=\"5161\"><strong data-start=\"4930\" data-end=\"4948\">\u4f01\u4e1aA<\/strong> 2025\u5e74\u521d\uff0c\u7a0e\u52a1\u7533\u62a5\u7531\u6708\u5ea6\u6539\u4e3a\u5b63\u5ea6\u3002\u7136\u800c\uff0c\u5230\u4e86\u7b2c\u4e8c\u5b63\u5ea6\u7533\u62a5\u65f6\uff0c\u4f1a\u8ba1\u4eba\u5458\u4ecd\u7136\u6309\u6708\u5ea6\u7533\u62a5\uff0c\u5bfc\u81f4\u7533\u62a5\u9519\u8bef\u3002\u6b64\u540e\uff0c\u4ed6\u4eec\u4e0d\u5f97\u4e0d\u5411\u5f53\u5730\u7a0e\u52a1\u673a\u5173\u63d0\u4ea4\u8865\u5145\u7533\u62a5\u548c\u8bf4\u660e\u3002<\/p>\n<p data-start=\"5163\" data-end=\"5354\"><strong data-start=\"5163\" data-end=\"5181\">\u4f01\u4e1aB<\/strong> \u4ece\u4e8b\u51fa\u53e3\u4e1a\u52a1\uff0c\u9519\u8bef\u7533\u62a5\u6307\u680732a\uff0c\u5bfc\u81f4\u9500\u9879\u7a0e\u88ab\u8bef\u8ba4\u4e3a\u5e94\u7a0e\uff0c\u88ab\u7a0e\u52a1\u673a\u5173\u8981\u6c42\u8c03\u6574\uff0c\u5ef6\u957f\u9000\u7a0e\u6d41\u7a0b\u3002<\/p>\n<p data-start=\"5356\" data-end=\"5463\">\u5982\u679c\u4f1a\u8ba1\u5e08\u5145\u5206\u638c\u63e1\u4e13\u4e1a\u6280\u80fd\u5e76\u4e86\u89e3\u6700\u65b0\u6cd5\u89c4\uff0c\u5219\u53ef\u4ee5\u907f\u514d\u4e0a\u8ff0\u6240\u6709\u9519\u8bef\u3002<\/p>\n<h2 data-start=\"5470\" data-end=\"5518\"><strong data-start=\"5474\" data-end=\"5518\">\u603b\u7ed3<\/strong><\/h2>\n<p data-start=\"5470\" data-end=\"5518\">\u5728\u7a0e\u6536\u7ba1\u7406\u65e5\u76ca\u4e25\u683c\u7684\u80cc\u666f\u4e0b\uff0c <strong data-start=\"311\" data-end=\"333\">\u589e\u503c\u7a0e\u7533\u62a5\u7f34\u7eb3<\/strong> \u5b83\u4e0d\u4ec5\u505c\u7559\u5728\u884c\u653f\u8d23\u4efb\u5c42\u9762\uff0c\u8fd8\u76f4\u63a5\u5f71\u54cd\u4f01\u4e1a\u62b5\u6263\u3001\u9000\u7a0e\u548c\u9632\u8303\u6cd5\u5f8b\u98ce\u9669\u7684\u80fd\u529b\u3002\u7533\u62a5\u8fc7\u7a0b\u4e2d\u7684\u4e00\u4e2a\u5c0f\u9519\u8bef\uff0c\u5c31\u53ef\u80fd\u9020\u6210\u91cd\u5927\u7684\u8d22\u52a1\u540e\u679c\uff0c\u751a\u81f3\u5728\u7a0e\u52a1\u7a3d\u67e5\u3001\u5ba1\u8ba1\u540e\u9762\u4e34\u52a0\u5f81\u3002<\/p>\n<p data-start=\"600\" data-end=\"1020\">\u4e3a\u4e86\u786e\u4fdd\u5408\u89c4\uff0c\u4f01\u4e1a\u9700\u8981\u5236\u5b9a\u6807\u51c6\u7684\u4f1a\u8ba1\u548c\u7a0e\u52a1\u6d41\u7a0b\uff0c\u5b9a\u671f\u66f4\u65b0\u7a0e\u52a1\u603b\u5c40\u7684\u65b0\u6cd5\u5f8b\u6587\u4ef6\uff0c\u5e76\u4f18\u5316\u53d1\u7968\u548c\u6587\u6863\u7ba1\u7406\u7684\u6280\u672f\u8fd0\u7528\u3002\u5728\u8bb8\u591a\u60c5\u51b5\u4e0b\uff0c\u9009\u62e9\u4e00\u5bb6\u62e5\u6709\u4e13\u4e1a\u77e5\u8bc6\u4e14\u6df1\u5165\u4e86\u89e3\u589e\u503c\u7a0e\u653f\u7b56\u7684\u4f1a\u8ba1\u548c\u7a0e\u52a1\u670d\u52a1\u673a\u6784\uff0c\u6bd4\u5185\u90e8\u5b9e\u65bd\u66f4\u5b89\u5168\u3001\u66f4\u7ecf\u6d4e\u3002<\/p>\n<p data-start=\"1022\" data-end=\"1438\">\u5982\u679c\u60a8\u6b63\u5728\u5bfb\u627e\u53ef\u9760\u7684\u5408\u4f5c\u4f19\u4f34\uff0c\u534f\u52a9\u60a8\u7533\u62a5\u589e\u503c\u7a0e\u5e76\u786e\u4fdd\u5b8c\u5168\u9075\u5b88\u6cd5\u5f8b\u89c4\u5b9a\uff0cMAN - Master Accountant Network \u662f\u60a8\u7684\u7406\u60f3\u4e4b\u9009\u3002MAN \u62e5\u6709\u4e13\u4e1a\u7684\u7a0e\u52a1\u4e13\u5bb6\u56e2\u961f\u3001\u4e25\u683c\u7684\u7ba1\u63a7\u7a0b\u5e8f\u548c\u4e30\u5bcc\u7684\u884c\u4e1a\u5b9e\u8df5\u7ecf\u9a8c\uff0c\u81f4\u529b\u4e8e\u5e2e\u52a9\u4f01\u4e1a\u51c6\u786e\u3001\u5b8c\u6574\u3001\u53ca\u65f6\u5730\u7533\u62a5\u589e\u503c\u7a0e\uff0c\u8ba9\u60a8\u4e13\u6ce8\u4e8e\u6838\u5fc3\u4e1a\u52a1\u3002<\/p>\n<h3 data-start=\"1445\" data-end=\"1492\"><strong data-start=\"1449\" data-end=\"1492\">\u8054\u7cfb\u4ee5\u83b7\u5f97\u51c6\u786e\u7684\u589e\u503c\u7a0e\u7533\u62a5\u652f\u6301<\/strong><\/h3>\n<p data-start=\"1494\" data-end=\"1706\"><strong data-start=\"1494\" data-end=\"1529\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/strong><\/p>\n<ul>\n<li data-start=\"1494\" data-end=\"1706\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/li>\n<li data-start=\"1494\" data-end=\"1706\">\u624b\u673a\/Zalo: 0903 963 163<\/li>\n<li data-start=\"1494\" data-end=\"1706\">\u7535\u5b50\u90ae\u4ef6\uff1a <a class=\"cursor-pointer\" rel=\"noopener\" data-start=\"1638\" data-end=\"1652\">man@man.net.vn<\/a><\/li>\n<li data-start=\"1494\" data-end=\"1706\">\u7f51\u7ad9\uff1a <a class=\"\" href=\"https:\/\/man.net.vn\" target=\"_new\" rel=\"noopener\" data-start=\"1666\" data-end=\"1706\">https:\/\/man.net.vn<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"thread-bottom-container\" class=\"content-fade relative isolate z-10 w-full basis-auto has-data-has-thread-error:pt-2 has-data-has-thread-error:[box-shadow:var(--sharp-edge-bottom-shadow)] md:border-transparent md:pt-0 dark:border-white\/20 md:dark:border-transparent flex flex-col\">\n<div id=\"thread-bottom\">\n<div class=\"text-base mx-auto [--thread-content-margin:--spacing(4)] @[37rem]:[--thread-content-margin:--spacing(6)] @[72rem]:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:32rem] @[34rem]:[--thread-content-max-width:40rem] @[64rem]:[--thread-content-max-width:48rem] mx-auto flex max-w-(--thread-content-max-width) flex-1 text-base gap-4 md:gap-5 lg:gap-6\">\n<div class=\"max-xs:[--force-hide-label:none] relative z-1 flex h-full max-w-full flex-1 flex-col\" role=\"button\" aria-haspopup=\"dialog\" aria-expanded=\"false\" aria-controls=\"radix-\u00abr173\u00bb\" data-state=\"closed\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Khai n\u1ed9p thu\u1ebf GTGT l\u00e0 b\u01b0\u1edbc b\u1eaft bu\u1ed9c trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 h\u1ed9 kinh doanh. Trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu ph\u1ed5 bi\u1ebfn, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u00e0i ch\u00ednh doanh nghi\u1ec7p. Vi\u1ec7c k\u00ea khai [&hellip;]<\/p>","protected":false},"author":2,"featured_media":2099,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-1506","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1506","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=1506"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1506\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2099"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}