{"id":1508,"date":"2025-05-21T07:50:04","date_gmt":"2025-05-21T00:50:04","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1508"},"modified":"2025-07-09T15:20:32","modified_gmt":"2025-07-09T08:20:32","slug":"hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/hoan-thue-gtgt\/","title":{"rendered":"\u589e\u503c\u7a0e\u9000\u7a0e"},"content":{"rendered":"<p>\u4ec0\u4e48\u662f\u589e\u503c\u7a0e\u9000\u7a0e\uff1f\u8fd9\u662f\u7a0e\u52a1\u673a\u5173\u9000\u8fd8\u4f01\u4e1a\u6216\u4e2a\u4eba\u591a\u7f34\u6216\u672a\u4ece\u8fdb\u9879\u7a0e\u4e2d\u5168\u989d\u6263\u9664\u7684\u589e\u503c\u7a0e\u7684\u4e00\u79cd\u5f62\u5f0f\u3002\u5e38\u89c1\u60c5\u51b5\u5305\u62ec\u51fa\u53e3\u3001\u65b0\u6295\u8d44\u9879\u76ee\u4ee5\u53ca\u4f01\u4e1a\u672a\u5168\u989d\u6263\u9664\u8fdb\u9879\u7a0e\u3002<\/p>\n<p>\u589e\u503c\u7a0e\u9000\u7a0e\u5728\u6539\u5584\u73b0\u91d1\u6d41\u3001\u63d0\u9ad8\u8d22\u52a1\u900f\u660e\u5ea6\u548c\u4fc3\u8fdb\u51fa\u53e3\u6d3b\u52a8\u65b9\u9762\u53d1\u6325\u7740\u91cd\u8981\u4f5c\u7528\u3002\u4e0b\u6587\u5c06\u6839\u636e2025\u5e74\u7b2c80\/2021\u53f7\u901a\u77e5\u53ca\u5176\u8865\u5145\u6587\u4ef6\u7684\u6700\u65b0\u89c4\u5b9a\uff0c\u6df1\u5165\u5206\u6790\u589e\u503c\u7a0e\u9000\u7a0e\u7684\u6761\u4ef6\u3001\u7a0b\u5e8f\u3001\u8ba1\u7b97\u65b9\u6cd5\u53ca\u5b9e\u4f8b\u3002<\/p>\n<h2>\u4ec0\u4e48\u662f\u589e\u503c\u7a0e\u9000\u7a0e\uff1f<\/h2>\n<p data-start=\"158\" data-end=\"456\">\u589e\u503c\u7a0e\u9000\u7a0e\u662f\u6307\u7a0e\u52a1\u673a\u5173\u5c06\u5355\u4f4d\u6216\u4e2a\u4eba\u5df2\u7f34\u7eb3\u7ed9\u56fd\u5bb6\u9884\u7b97\u3001\u4f46\u4f9d\u6cd5\u53ef\u4ee5\u9000\u7a0e\u7684\u7a0e\u6b3e\u9000\u8fd8\u7ed9\u56fd\u5bb6\u7684\u8fc7\u7a0b\u3002\u8fd9\u662f\u786e\u4fdd\u516c\u5e73\u5408\u7406\u5730\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u7684\u8d22\u653f\u673a\u5236\u4e4b\u4e00\u3002<\/p>\n<p data-start=\"458\" data-end=\"731\">\u589e\u503c\u7a0e\u9000\u7a0e\u4e0d\u540c\u4e8e\u7a0e\u524d\u6263\u9664\u3002\u5982\u679c\u8bf4\u7a0e\u524d\u6263\u9664\u662f\u76f4\u63a5\u4ece\u5f53\u671f\u5e94\u7eb3\u7a0e\u989d\u4e2d\u62b5\u6263\u6709\u6548\u8fdb\u9879\u7a0e\u989d\uff0c\u90a3\u4e48\u7a0e\u524d\u9000\u7a0e\u5219\u662f\u7eb3\u7a0e\u4eba\u53d6\u56de\u591a\u7f34\u7684\u7a0e\u6b3e\uff0c\u6216\u8005\u56e0\u51fa\u53e3\u3001\u6295\u8d44\u6216\u5176\u4ed6\u7279\u6b8a\u60c5\u51b5\u800c\u4ea7\u751f\u7684\u7a0e\u6b3e\u3002<\/p>\n<p data-start=\"733\" data-end=\"924\">\u589e\u503c\u7a0e\u9000\u7a0e\u7a0b\u5e8f\u7684\u6cd5\u5f8b\u4f9d\u636e\u57282008\u5e74\u589e\u503c\u7a0e\u6cd5\u7b2c\u5341\u4e5d\u6761\u30012014\u5e74\u4fee\u8ba2\u548c\u8865\u5145\u7684\u89c4\u5b9a\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u7684\u5b9e\u65bd\u6307\u5bfc\u6587\u4ef6\u4e2d\u6709\u660e\u786e\u89c4\u5b9a\u3002<\/p>\n<h2>\u589e\u503c\u7a0e\u4ec0\u4e48\u65f6\u5019\u9000\u8fd8\uff1f<\/h2>\n<h3>\u51fa\u53e3\u8d27\u7269\u548c\u670d\u52a1\u7684\u589e\u503c\u7a0e\u9000\u7a0e<\/h3>\n<p>\u6839\u636e\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\u7b2c19\u67611\u6b3e\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5411\u56fd\u5916\u6216\u514d\u7a0e\u533a\u51fa\u53e3\u8d27\u7269\u548c\u670d\u52a1\uff0c\u5982\u7b26\u5408\u53d1\u7968\u3001\u5355\u636e\u3001\u62a5\u5173\u5355\u548c\u94f6\u884c\u4ed8\u6b3e\u6761\u4ef6\uff0c\u53ef\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\u3002<\/p>\n<figure id=\"attachment_2107\" aria-describedby=\"caption-attachment-2107\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2107 size-full\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-truong-hop-khong-duoc-hoan-thue-GTGT.png\" alt=\"Ca\u0301c tru\u031bo\u031b\u0300ng ho\u031b\u0323p kho\u0302ng \u0111u\u031bo\u031b\u0323c hoa\u0300n thue\u0302\u0301 GTGT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-truong-hop-khong-duoc-hoan-thue-GTGT.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-truong-hop-khong-duoc-hoan-thue-GTGT-300x169.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-truong-hop-khong-duoc-hoan-thue-GTGT-1024x576.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-truong-hop-khong-duoc-hoan-thue-GTGT-768x432.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Cac-truong-hop-khong-duoc-hoan-thue-GTGT-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2107\" class=\"wp-caption-text\">\u65e0\u6cd5\u9000\u8fd8\u589e\u503c\u7a0e\u7684\u60c5\u51b5<\/figcaption><\/figure>\n<h3>\u65b0\u6295\u8d44\u9879\u76ee\u9000\u7a0e<\/h3>\n<p>\u7b2c130\/2016\/TT-BTC\u53f7\u901a\u77e5\u7b2c1\u6761\u7b2c3\u6b3e\u89c4\u5b9a\uff0c\u5904\u4e8e\u6295\u8d44\u9636\u6bb5\u3001\u5c1a\u672a\u6295\u5165\u751f\u4ea7\u7ecf\u8425\u7684\u65b0\u6295\u8d44\u9879\u76ee\uff0c\u5f53\u6708\u6216\u5f53\u5b63\u4ea7\u751f\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u989d\u8fbe3\u4ebf\u8d8a\u5357\u76fe\u6216\u4ee5\u4e0a\uff0c\u53ef\u4e88\u9000\u7a0e\u3002<\/p>\n<h3>\u6709\u672a\u62b5\u6263\u7684\u8fdb\u9879\u7a0e\u989d\u53ef\u9000\u8fd8<\/h3>\n<p>\u4f01\u4e1a\u572812\u4e2a\u6708\u6216\u8fde\u7eed4\u4e2a\u5b63\u5ea6\u540e\u4ecd\u672a\u5168\u989d\u62b5\u6263\u8fdb\u9879\u589e\u503c\u7a0e\u7684\uff0c\u5982\u7b26\u5408\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u77e5\u7b2c18\u6761\u89c4\u5b9a\u53ca\u65f6\u7533\u62a5\u7f34\u7eb3\u7684\u6761\u4ef6\uff0c\u53ef\u83b7\u5f97\u9000\u8fd8\u3002<\/p>\n<h2>\u5982\u4f55\u8ba1\u7b97\u589e\u503c\u7a0e\u9000\u7a0e<\/h2>\n<p data-start=\"202\" data-end=\"346\">\u589e\u503c\u7a0e\u9000\u7a0e\u7684\u8ba1\u7b97\u65b9\u6cd5\uff0c\u4ee5\u7533\u62a5\u671f\u5185\u8fdb\u9879\u7a0e\u989d\u4e0e\u9500\u9879\u7a0e\u989d\u6bd4\u8f83\u4e3a\u539f\u5219\uff0c\u8ba1\u7b97\u516c\u5f0f\u5982\u4e0b\uff1a<\/p>\n<p>\u57fa\u672c\u516c\u5f0f\uff1a<\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><code>\u9000\u8fd8\u7684\u589e\u503c\u7a0e\u989d=\u8fdb\u9879\u589e\u503c\u7a0e\u989d-\u9500\u9879\u589e\u503c\u7a0e\u989d<br \/>\n<\/code><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li data-start=\"417\" data-end=\"523\">\n<p data-start=\"419\" data-end=\"523\">\u5982\u679c\u7ed3\u679c\u4e3a\u8d1f\u6570\uff08\u8fdb\u9879\u7a0e\u5927\u4e8e\u9500\u9879\u7a0e\uff09\uff0c\u5219\u4f01\u4e1a\u6709\u8d44\u683c\u7533\u8bf7\u9000\u7a0e\u3002<\/p>\n<\/li>\n<li data-start=\"524\" data-end=\"651\">\n<p data-start=\"526\" data-end=\"651\">\u5982\u679c\u7ed3\u679c\u4e3a\u6b63\u6570\uff08\u4ea7\u51fa\u7a0e\u5927\u4e8e\u8fdb\u9879\u7a0e\uff09\uff0c\u4f01\u4e1a\u9700\u8981\u5411\u56fd\u5bb6\u9884\u7b97\u7f34\u7eb3\u5dee\u989d\u3002<\/p>\n<\/li>\n<\/ul>\n<h3>\u4f8b\u5b50\uff1a<\/h3>\n<p data-start=\"297\" data-end=\"455\">\u4e3a\u4e86\u660e\u786e\u589e\u503c\u7a0e\u9000\u7a0e\u516c\u5f0f\u5728\u5b9e\u8df5\u4e2d\u7684\u5e94\u7528\uff0c\u4e0b\u9762\u4ecb\u7ecd\u4f01\u4e1a\u5728\u7eb3\u7a0e\u7533\u62a5\u8fc7\u7a0b\u4e2d\u53ef\u80fd\u9047\u5230\u7684\u5177\u4f53\u60c5\u51b5\u3002<\/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=\"518\" data-end=\"762\">\n<caption><em><strong>\u88681\uff1a\u6309\u57fa\u672c\u516c\u5f0f\u8ba1\u7b97\u7684\u589e\u503c\u7a0e\u9000\u7a0e\u65b9\u6848<\/strong><\/em><\/caption>\n<thead data-start=\"518\" data-end=\"566\">\n<tr data-start=\"518\" data-end=\"566\">\n<th style=\"text-align: center;\" data-start=\"518\" data-end=\"544\" data-col-size=\"sm\"><strong data-start=\"520\" data-end=\"533\">\u7269\u54c1<\/strong><\/th>\n<th style=\"text-align: center;\" data-start=\"544\" data-end=\"566\" data-col-size=\"sm\"><strong data-start=\"546\" data-end=\"563\">\u91d1\u989d\uff08\u8d8a\u5357\u76fe\uff09<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"616\" data-end=\"762\">\n<tr data-start=\"616\" data-end=\"664\">\n<td style=\"text-align: center;\" data-start=\"616\" data-end=\"642\" data-col-size=\"sm\">\u8fdb\u9879\u589e\u503c\u7a0e<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"642\" data-end=\"664\">500.000.000<\/td>\n<\/tr>\n<tr data-start=\"665\" data-end=\"713\">\n<td style=\"text-align: center;\" data-start=\"665\" data-end=\"691\" data-col-size=\"sm\">\u9500\u9879\u589e\u503c\u7a0e<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"691\" data-end=\"713\">300.000.000<\/td>\n<\/tr>\n<tr data-start=\"714\" data-end=\"762\">\n<td style=\"text-align: center;\" data-start=\"714\" data-end=\"740\" data-col-size=\"sm\">\u9000\u7a0e<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"740\" data-end=\"762\">200.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"764\" data-end=\"1134\">\u5728\u8be5\u7eb3\u7a0e\u671f\u5185\uff0c\u8be5\u4f01\u4e1a\u53d1\u751f\u4e865\u4ebf\u8d8a\u5357\u76fe\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u548c3\u4ebf\u8d8a\u5357\u76fe\u7684\u9500\u9879\u589e\u503c\u7a0e\u3002\u7531\u4e8e\u8fdb\u9879\u7a0e\u989d\u5927\u4e8e\u9500\u9879\u7a0e\u989d\uff0c\u56e0\u6b64\u5c06\u5dee\u989d2\u4ebf\u8d8a\u5357\u76fe\u786e\u5b9a\u4e3a\u9000\u7a0e\u3002\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u8be5\u4f01\u4e1a\u53ef\u4ee5\u7533\u8bf7\u9000\u7a0e\uff0c\u5e76\u4ece\u56fd\u5bb6\u9884\u7b97\u4e2d\u83b7\u5f97\u8fd9\u7b14\u6b3e\u9879\u3002<\/p>\n<h2>\u5b9e\u9645\u589e\u503c\u7a0e\u9000\u7a0e\u793a\u4f8b<\/h2>\n<h3 data-start=\"398\" data-end=\"456\">\u51fa\u53e3\u4f01\u4e1a\u5982\u4f55\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\uff1f<\/h3>\n<p data-start=\"458\" data-end=\"783\">\u6839\u636e\u300a\u589e\u503c\u7a0e\u6cd5\u300b\u7b2c19\u6761\u7684\u89c4\u5b9a\u4ee5\u53ca\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u77e5\u4e2d\u7684\u6307\u5f15\uff0c\u51fa\u53e3\u662f\u53ef\u4eab\u53d7\u589e\u503c\u7a0e\u9000\u7a0e\u7684\u5e38\u89c1\u60c5\u51b5\u4e4b\u4e00\u3002\u51fa\u53e3\u8d27\u7269\u9002\u7528\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u4e3a0.%\uff0c\u800c\u539f\u6750\u6599\u3001\u7269\u6d41\u670d\u52a1\u3001\u8fd0\u8f93\u7b49\u6295\u5165\u6210\u672c\u4ecd\u9700\u7f34\u7eb35.%\u81f310.%\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u3002<\/p>\n<p data-start=\"785\" data-end=\"1041\"><strong data-start=\"785\" data-end=\"808\">\u73b0\u5b9e\u751f\u6d3b\u60c5\u51b5\uff1a <\/strong>\u67d0\u5927\u7c73\u51fa\u53e3\u4f01\u4e1a\u672c\u671f\u5171\u53d1\u751f8\u4ebf\u8d8a\u5357\u76fe\u7684\u8fdb\u9879\u589e\u503c\u7a0e\uff0c\u51fa\u53e3\u91cf\u7ea6\u4e3a70%\uff0c\u56e0\u6b64\u8fdb\u9879\u7a0e\u989d\u5df2\u76f8\u5e94\u5206\u914d\uff0c\u5e76\u7b26\u5408\u9000\u7a0e\u6761\u4ef6\u3002<\/p>\n<p data-start=\"1043\" data-end=\"1163\"><strong data-start=\"1043\" data-end=\"1060\">\u5b8c\u6210\u7ed3\u679c\uff1a <\/strong>\u6309\u71670%\u7a0e\u7387\u51fa\u53e3\u8d27\u7269\u7684\u7a0e\u7387\uff0c\u8be5\u4f01\u4e1a\u83b7\u5f97\u9000\u7a0e5.6\u4ebf\u8d8a\u5357\u76fe\u3002<\/p>\n<p data-start=\"1165\" data-end=\"1427\"><strong data-start=\"1165\" data-end=\"1184\">\u6ce8\u610f\u4e8b\u9879\uff1a <\/strong>\u4f01\u4e1a\u5fc5\u987b\u6301\u6709\u5b8c\u6574\u7684\u94f6\u884c\u4ed8\u6b3e\u5355\u636e\u3001\u51fa\u53e3\u5408\u540c\u3001\u62a5\u5173\u5355\u548c\u6709\u6548\u589e\u503c\u7a0e\u53d1\u7968\u624d\u80fd\u7533\u8bf7\u9000\u7a0e\u3002\u5982\u5355\u636e\u7f3a\u5931\u6216\u6570\u636e\u4e0d\u7b26\uff0c\u9000\u7a0e\u53ef\u80fd\u4f1a\u88ab\u6682\u505c\u6216\u53d6\u6d88\u3002<\/p>\n<h3 data-start=\"1434\" data-end=\"1478\">\u65b0\u6295\u8d44\u9879\u76ee\u53ef\u4ee5\u4eab\u53d7\u9000\u7a0e\u5417\uff1f<\/h3>\n<p data-start=\"1480\" data-end=\"1683\">\u6839\u636e\u7b2c106\/2016\/QH13\u53f7\u6cd5\u5f8b\u7b2c1\u6761\u7b2c3\u6b3e\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5728\u6295\u8d44\u6fc0\u52b1\u884c\u4e1a\u6216\u6295\u8d44\u6fc0\u52b1\u5730\u533a\u5b9e\u65bd\u65b0\u7684\u6295\u8d44\u9879\u76ee\uff0c\u53ef\u9000\u8fd8\u672a\u6263\u9664\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u3002<\/p>\n<p data-start=\"1685\" data-end=\"1962\"><strong data-start=\"1685\" data-end=\"1708\">\u73b0\u5b9e\u751f\u6d3b\u60c5\u51b5\uff1a <\/strong>\u67d0\u5357\u65b9\u7701\u4efd\u5927\u578b\u6d88\u8d39\u54c1\u5de5\u5382\u9879\u76ee\uff0c\u6295\u8d44\u9636\u6bb5\u8fdb\u9879\u589e\u503c\u7a0e\u603b\u989d\u4e3a12\u4ebf\u8d8a\u5357\u76fe\uff0c\u8fd0\u8425\u521d\u671f\u6536\u76ca\u8f83\u4f4e\uff0c\u9500\u9879\u7a0e\u4ec5\u8fbe4\u4ebf\u8d8a\u5357\u76fe\u3002<\/p>\n<p data-start=\"1964\" data-end=\"2193\"><strong data-start=\"1964\" data-end=\"1981\">\u5b8c\u6210\u7ed3\u679c\uff1a <\/strong>\u82e5\u7b26\u5408\u6cd5\u5f8b\u6587\u4ef6\u3001\u6295\u8d44\u8bc1\u4e66\u3001\u5efa\u7b51\u8bb8\u53ef\u8bc1\u3001\u8fdb\u9879\u53d1\u7968\u7b49\u6761\u4ef6\uff0c\u4e14\u5c1a\u672a\u5168\u9762\u6295\u5165\u751f\u4ea7\u7ecf\u8425\uff0c\u52198\u4ebf\u8d8a\u5357\u76fe\u7684\u5dee\u989d\u5c06\u8003\u8651\u9000\u7a0e\u3002<\/p>\n<p data-start=\"2195\" data-end=\"2376\"><strong data-start=\"2195\" data-end=\"2216\">\u91cd\u8981\u63d0\u793a\uff1a <\/strong>\u6295\u8d44\u9879\u76ee\u5fc5\u987b\u6709\u81ea\u5df1\u7684\u7a0e\u53f7\u3001\u72ec\u7acb\u7684\u8d26\u6237\u5e76\u4e14\u5c1a\u672a\u6b63\u5f0f\u6295\u5165\u8fd0\u8425\u624d\u80fd\u8003\u8651\u6bcf\u4e2a\u6295\u8d44\u9636\u6bb5\u7684\u9000\u7a0e\u3002<\/p>\n<h3 data-start=\"2383\" data-end=\"2433\">\u4f01\u4e1a\u9700\u8981\u7f34\u7eb3\u591a\u671f\u8fdb\u9879\u589e\u503c\u7a0e\u3002<\/h3>\n<p data-start=\"2435\" data-end=\"2702\">\u8bb8\u591a\u4ece\u4e8b\u8d38\u6613\u6216\u670d\u52a1\u4e1a\u7684\u4f01\u4e1a\u5e76\u975e\u6bcf\u671f\u90fd\u80fd\u7acb\u5373\u83b7\u5f97\u9000\u7a0e\uff0c\u5bfc\u81f4\u8fde\u7eed\u6570\u6708\u51fa\u73b0\u8fdb\u9879\u589e\u503c\u7a0e\u76c8\u4f59\u7684\u60c5\u51b5\u3002\u5bf9\u4e8e\u589e\u503c\u7a0e\u5e94\u7a0e\u6536\u5165\u8f83\u4f4e\u6216\u6ca1\u6709\u6536\u5165\u7684\u5355\u4f4d\u6765\u8bf4\uff0c\u8fd9\u79cd\u60c5\u51b5\u76f8\u5f53\u5e38\u89c1\u3002<\/p>\n<p data-start=\"2704\" data-end=\"2975\"><strong data-start=\"2704\" data-end=\"2727\">\u73b0\u5b9e\u751f\u6d3b\u60c5\u51b5\uff1a <\/strong>\u67d0\u4f01\u4e1a\u6309\u6708\u7533\u62a5\u589e\u503c\u7a0e\uff0c\u7531\u4e8e\u7cfb\u7edf\u5347\u7ea7\u3001\u8bbe\u5907\u8d2d\u7f6e\u548c\u6280\u672f\u670d\u52a1\u7b49\u65b9\u9762\u7684\u6295\u5165\uff0c\u5bfc\u81f4\u8fdb\u9879\u7a0e\u989d\u6301\u7eed\u5927\u4e8e\u4ea7\u51fa\u7a0e\u989d\u30026\u4e2a\u6708\u540e\uff0c\u672a\u62b5\u6263\u7684\u589e\u503c\u7a0e\u989d\u5df2\u7d2f\u8ba1\u8fbe3\u4ebf\u8d8a\u5357\u76fe\u3002<\/p>\n<p data-start=\"2977\" data-end=\"3146\"><strong data-start=\"2977\" data-end=\"2994\">\u5b8c\u6210\u7ed3\u679c\uff1a <\/strong>\u4f01\u4e1a\u5728\u4e0d\u5b58\u5728\u53d1\u7968\u3001\u5355\u636e\u8fdd\u89c4\u3001\u6b20\u7a0e\u7b49\u6cd5\u5f8b\u95ee\u9898\u7684\u60c5\u51b5\u4e0b\uff0c\u53ef\u4ee5\u5c31\u7d2f\u8ba1\u7a0e\u6b3e\u63d0\u51fa\u9000\u7a0e\u7533\u8bf7\u3002<\/p>\n<p data-start=\"3148\" data-end=\"3452\"><strong data-start=\"3148\" data-end=\"3170\">\u5e38\u89c1\u95ee\u9898\uff1a <\/strong>\u8bb8\u591a\u9000\u7a0e\u7533\u8bf7\u88ab\u62d2\u662f\u7531\u4e8e\u7535\u5b50\u53d1\u7968\u65e0\u6548\u3001\u7533\u62a5\u8f93\u5165\u9519\u8bef\u6216\u5546\u54c1\u548c\u670d\u52a1\u4f9b\u5e94\u5546\u4e0d\u518d\u8fd0\u8425\u7b49\u8fdd\u89c4\u884c\u4e3a\u9020\u6210\u7684\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u5728\u51c6\u5907\u9000\u7a0e\u6587\u4ef6\u4e4b\u524d\uff0c\u9700\u8981\u5b9a\u671f\u68c0\u67e5\u4f9b\u5e94\u5546\u7684\u5408\u6cd5\u6027\u3002<\/p>\n<h2>\u65e0\u6cd5\u9000\u8fd8\u589e\u503c\u7a0e\u7684\u60c5\u51b5<\/h2>\n<p data-start=\"301\" data-end=\"576\">\u5e76\u975e\u6240\u6709\u8fdb\u9879\u589e\u503c\u7a0e\u90fd\u6709\u8d44\u683c\u9000\u7a0e\u3002\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u5982\u679c\u7eb3\u7a0e\u4eba\u8fdd\u53cd\u4e86\u5176\u4e2d\u4e00\u9879\u6761\u4ef6\u6216\u5c5e\u4e8e\u4ee5\u4e0b\u60c5\u51b5\u7684\u9664\u5916\u60c5\u51b5\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u62d2\u7edd\u9000\u7a0e\uff1a <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\">\u7b2c20\u6761 80\/2021\/TT-BTC\u53f7\u901a\u51fd<\/a>.<\/p>\n<h3 data-start=\"578\" data-end=\"636\">\u53d1\u7968\u65e0\u6548\u6216\u4e0d\u7b26\u5408\u62b5\u6263\u6761\u4ef6<\/h3>\n<p data-start=\"638\" data-end=\"746\">\u9000\u7a0e\u88ab\u62d2\u7684\u5e38\u89c1\u539f\u56e0\u4e4b\u4e00\u662f\u4f7f\u7528\u65e0\u6548\u589e\u503c\u7a0e\u53d1\u7968\u3002\u5177\u4f53\u6765\u8bf4\uff1a<\/p>\n<ul data-start=\"748\" data-end=\"1063\">\n<li data-start=\"748\" data-end=\"845\">\n<p data-start=\"750\" data-end=\"845\">\u53d1\u7968\u4e0d\u5305\u542b\u6240\u6709\u5fc5\u9700\u7684\u4fe1\u606f\uff0c\u4f8b\u5982\u7a0e\u52a1\u4ee3\u7801\u3001\u5356\u65b9\u540d\u79f0\u3001\u53d1\u7968\u65e5\u671f\u3002<\/p>\n<\/li>\n<li data-start=\"846\" data-end=\"965\">\n<p data-start=\"848\" data-end=\"965\">\u53d1\u7968\u6ca1\u6709\u6709\u6548\u7684\u7535\u5b50\u7b7e\u540d\u6216\u8005\u4e0d\u662f\u6309\u7167\u7535\u5b50\u53d1\u7968\u6cd5\u5f8b\u89c4\u5b9a\u5f00\u5177\u7684\u3002<\/p>\n<\/li>\n<li data-start=\"966\" data-end=\"1063\">\n<p data-start=\"968\" data-end=\"1063\">\u8f93\u5165\u5df2\u6f5c\u9003\u3001\u505c\u6b62\u8fd0\u8425\u6216\u4e0d\u518d\u6709\u8425\u4e1a\u5730\u5740\u7684\u4f01\u4e1a\u7684\u53d1\u7968\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1065\" data-end=\"1159\">\u6839\u636e\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u8fd9\u4e9b\u53d1\u7968\u4e0d\u53ef\u6263\u9664\uff0c\u56e0\u6b64\u4e0d\u80fd\u7528\u4e8e\u9000\u7a0e\u3002<\/p>\n<h3 data-start=\"1161\" data-end=\"1236\">\u672a\u5b9e\u9645\u53d1\u751f\u6216\u4e0d\u4e88\u9000\u7a0e\u7684\u4ea4\u6613<\/h3>\n<p data-start=\"1238\" data-end=\"1471\">\u865a\u5047\u9500\u552e\u3001\u865a\u5047\u7533\u62a5\u5546\u54c1\u548c\u670d\u52a1\u6216\u865a\u5047\u53d1\u7968\u7684\u60c5\u51b5\u4e0d\u7b26\u5408\u9000\u7a0e\u6761\u4ef6\u3002\u6b64\u5916\uff0c\u4e0d\u53ef\u9000\u7a0e\u6d3b\u52a8\u4ea7\u751f\u7684\u8fdb\u9879\u7a0e\u4e5f\u4e0d\u5728\u9000\u7a0e\u8303\u56f4\u5185\u3002\u4f8b\u5982\uff1a<\/p>\n<ul data-start=\"1473\" data-end=\"1685\">\n<li data-start=\"1473\" data-end=\"1502\">\n<p data-start=\"1475\" data-end=\"1502\">\u5185\u90e8\u6d88\u8d39\u6d3b\u52a8\u3002<\/p>\n<\/li>\n<li data-start=\"1503\" data-end=\"1589\">\n<p data-start=\"1505\" data-end=\"1589\">\u8d2d\u4e70\u7528\u4e8e\u8d60\u9001\u7684\u5546\u54c1\uff0c\u4e0d\u670d\u52a1\u4e8e\u751f\u4ea7\u7ecf\u8425\u7684\u5546\u54c1\uff0c\u987b\u7f34\u7eb3\u589e\u503c\u7a0e\u3002<\/p>\n<\/li>\n<li data-start=\"1590\" data-end=\"1685\">\n<p data-start=\"1592\" data-end=\"1685\">\u65e0\u9700\u975e\u73b0\u91d1\u652f\u4ed8\u6587\u4ef6\u7684\u4ea4\u6613\uff08\u5f3a\u5236\u6027\u60c5\u51b5\uff09\u3002<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1687\" data-end=\"1759\">\u4e0d\u5c5e\u4e8e\u5e94\u7a0e\u5546\u54c1\u6216\u672c\u8d28\u4e0a\u4e0d\u5c5e\u4e8e\u5e94\u7a0e\u5546\u54c1\u6216\u670d\u52a1<\/h3>\n<p data-start=\"1761\" data-end=\"1858\">\u6839\u636e\u7b2c 80\/2021\/TT-BTC \u53f7\u901a\u77e5\u7b2c 20 \u6761\u7b2c 2 \u6b3e b \u70b9\u89c4\u5b9a\uff0c\u4ee5\u4e0b\u60c5\u51b5\u4e0d\u4e88\u9000\u7a0e\uff1a<\/p>\n<blockquote data-start=\"1860\" data-end=\"2085\">\n<p data-start=\"1862\" data-end=\"2085\"><em>\u201c\u7eb3\u7a0e\u4eba\u5b58\u5728\u4e0d\u5c5e\u4e8e\u589e\u503c\u7a0e\u5f81\u6536\u8303\u56f4\u7684\u8d27\u7269\u3001\u670d\u52a1\uff0c\u4e0d\u5f81\u6536\u589e\u503c\u7a0e\uff0c\u6216\u8005\u5b58\u5728\u672a\u4ea7\u751f\u5b9e\u9645\u9500\u552e\u884c\u4e3a\u7684\u8d27\u7269\u3001\u670d\u52a1\uff0c\u6216\u8005\u5b58\u5728\u6263\u9664\u7533\u62a5\u9519\u8bef\u7684\u3002\u201d<\/em><\/p>\n<\/blockquote>\n<p data-start=\"2087\" data-end=\"2300\">\u8fd9\u610f\u5473\u7740\uff0c\u5982\u679c\u4f01\u4e1a\u7ecf\u8425\u7684\u662f\u9500\u552e\u975e\u5e94\u7a0e\u5546\u54c1\uff08\u5982\u6559\u80b2\u3001\u533b\u7597\u4fdd\u5065\u7b49\uff09\uff0c\u5373\u4f7f\u6709\u6709\u6548\u53d1\u7968\uff0c\u4e5f\u4e0d\u4f1a\u8003\u8651\u9000\u8fd8\u8fdb\u9879\u7a0e\u3002<\/p>\n<h4 data-start=\"2302\" data-end=\"2334\">\u6b3a\u8bc8\u884c\u4e3a\u3001\u9003\u7a0e<\/h4>\n<p data-start=\"2336\" data-end=\"2630\">\u5982\u679c\u7a0e\u52a1\u673a\u5173\u8ba4\u5b9a\u4f01\u4e1a\u5b58\u5728\u865a\u5047\u7533\u62a5\u6216\u4f2a\u9020\u9000\u7a0e\u6587\u4ef6\u7684\u60c5\u51b5\uff0c\u76f8\u5173\u6587\u4ef6\u5c06\u88ab\u62d2\u6536\uff0c\u5e76\u53ef\u80fd\u6839\u636e\u8fdd\u89c4\u884c\u4e3a\u7684\u4e25\u91cd\u7a0b\u5ea6\u53d7\u5230\u5904\u7f5a\u3001\u989d\u5916\u5f81\u7a0e\u751a\u81f3\u5211\u4e8b\u8d77\u8bc9\u3002\u8fd9\u662f\u4f01\u4e1a\u5728\u51c6\u5907\u9000\u7a0e\u6587\u4ef6\u65f6\u9700\u8981\u7279\u522b\u6ce8\u610f\u7684\u4e00\u70b9\u3002<\/p>\n<h2>\u4e2a\u4eba\u662f\u5426\u6709\u8d44\u683c\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\uff1f<\/h2>\n<h3>\u4e2a\u4eba\u589e\u503c\u7a0e\u9000\u7a0e\u6761\u4ef6<\/h3>\n<ul>\n<li>\u6301\u6709\u589e\u503c\u7a0e\u53d1\u7968\u5728\u8d8a\u5357\u8d2d\u4e70\u5546\u54c1\u4e14\u79bb\u5883\u8d8a\u5357\u4e0d\u8d85\u8fc760\u5929\u7684\u5916\u56fd\u4e2a\u4eba\u3002<\/li>\n<li>\u9500\u552e\u5546\u5e97\u5fc5\u987b\u662f\u7a0e\u52a1\u603b\u5c40\u8ba4\u53ef\u7684\u9000\u7a0e\u70b9\u3002<\/li>\n<\/ul>\n<h3>\u4e2a\u4eba\u9000\u7a0e\u6d41\u7a0b<\/h3>\n<ul>\n<li>\u51fa\u793a\u539f\u59cb\u53d1\u7968\u3001\u6587\u4ef6\u3001\u62a4\u7167\u548c\u8d2d\u4e70\u6536\u636e\u3002<\/li>\n<li>\u5728\u6d77\u5173\u767b\u8bb0\u5e76\u5728 60 \u5929\u5185\u5728\u8fb9\u5883\u6216\u901a\u8fc7\u94f6\u884c\u9886\u53d6\u9000\u6b3e\u3002<\/li>\n<\/ul>\n<h2>2025\u5e74\u6700\u65b0\u589e\u503c\u7a0e\u9000\u7a0e\u89c4\u5b9a<\/h2>\n<p data-start=\"332\" data-end=\"614\">\u589e\u503c\u7a0e\u9000\u7a0e\u673a\u5236\u6b63\u5728\u4e0d\u65ad\u5b8c\u5584\uff0c\u4ee5\u786e\u4fdd\u900f\u660e\u5ea6\u3001\u7f29\u77ed\u5904\u7406\u65f6\u95f4\uff0c\u5e76\u5728\u7a0e\u52a1\u7ba1\u7406\u4e2d\u5e94\u7528\u79d1\u6280\u30022025\u5e74\uff0c\u4e2d\u56fd\u5c06\u51fa\u53f0\u4e00\u7cfb\u5217\u65b0\u89c4\uff0c\u4ee5\u6539\u8fdb\u9000\u7a0e\u6d41\u7a0b\uff0c\u4e3a\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u66f4\u591a\u4fbf\u5229\u3002<\/p>\n<h4 data-start=\"616\" data-end=\"645\">\u73b0\u884c\u6cd5\u5f8b\u4f9d\u636e<\/h4>\n<p data-start=\"647\" data-end=\"728\">\u589e\u503c\u7a0e\u9000\u7a0e\u89c4\u5b9a\u6839\u636e\u4ee5\u4e0b\u6cd5\u5f8b\u6587\u4ef6\u4f53\u7cfb\u8fdb\u884c\u66f4\u65b0\uff1a<\/p>\n<ul data-start=\"730\" data-end=\"1198\">\n<li data-start=\"730\" data-end=\"862\">\n<p data-start=\"732\" data-end=\"862\">\u8d22\u653f\u90e8\u4e8e2021\u5e749\u670829\u65e5\u9881\u5e03\u7684\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\uff0c\u4e3a\u5f00\u5c55\u9000\u7a0e\u4e1a\u52a1\u7684\u4f01\u4e1a\u63d0\u4f9b\u7a0e\u52a1\u7ba1\u7406\u6307\u5bfc\u3002<\/p>\n<\/li>\n<li data-start=\"863\" data-end=\"1055\">\n<p data-start=\"865\" data-end=\"1055\">2019\u5e74\u7a0e\u6536\u5f81\u7ba1\u6cd5\uff082022\u5e74\u4fee\u8ba2\u8865\u5145\uff09\u89c4\u5b9a\u4e86\u7eb3\u7a0e\u4eba\u7684\u6743\u5229\u548c\u4e49\u52a1\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u529e\u7406\u9000\u7a0e\u7684\u804c\u8d23\u3002<\/p>\n<\/li>\n<li data-start=\"1056\" data-end=\"1198\">\n<p data-start=\"1058\" data-end=\"1198\">\u7a0e\u52a1\u603b\u5c40\u4e8e 2025 \u5e74 6 \u6708 5 \u65e5\u53d1\u5e03\u7b2c 1164\/TCT-KK \u53f7\u5b98\u65b9\u516c\u62a5\uff0c\u6307\u793a\u901a\u8fc7\u7535\u5b50\u7cfb\u7edf\u66f4\u65b0\u9000\u7a0e\u7ed3\u7b97\u6d41\u7a0b\u3002<\/p>\n<\/li>\n<\/ul>\n<h4 data-start=\"1205\" data-end=\"1261\">2025\u5e74\u589e\u503c\u7a0e\u9000\u7a0e\u65b0\u4eae\u70b9<\/h4>\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;\" cellspacing=\"2\" cellpadding=\"12\" data-start=\"1263\" data-end=\"1768\">\n<thead data-start=\"1263\" data-end=\"1362\">\n<tr data-start=\"1263\" data-end=\"1362\">\n<th style=\"text-align: center;\" data-start=\"1263\" data-end=\"1292\" data-col-size=\"sm\"><strong data-start=\"1265\" data-end=\"1277\">\u6807\u51c6<\/strong><\/th>\n<th style=\"text-align: center;\" data-start=\"1292\" data-end=\"1323\" data-col-size=\"sm\"><strong data-start=\"1294\" data-end=\"1312\">2025\u5e74\u4e4b\u524d<\/strong><\/th>\n<th style=\"text-align: center;\" data-start=\"1323\" data-end=\"1362\" data-col-size=\"sm\"><strong data-start=\"1325\" data-end=\"1347\">\u4ece 2025 \u5e74\u8d77<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1465\" data-end=\"1768\">\n<tr data-start=\"1465\" data-end=\"1566\">\n<td style=\"text-align: center;\" data-start=\"1465\" data-end=\"1494\" data-col-size=\"sm\"><strong data-start=\"1467\" data-end=\"1491\">\u5904\u7406\u65f6\u95f4<\/strong><\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"1494\" data-end=\"1526\">10\u4e2a\u5de5\u4f5c\u65e5<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"1526\" data-end=\"1566\">5\u4e2a\u5de5\u4f5c\u65e5<\/td>\n<\/tr>\n<tr data-start=\"1567\" data-end=\"1667\">\n<td style=\"text-align: center;\" data-start=\"1567\" data-end=\"1596\" data-col-size=\"sm\"><strong data-start=\"1569\" data-end=\"1592\">\u7533\u8bf7\u8868<\/strong><\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"1596\" data-end=\"1628\">\u5411\u7a0e\u52a1\u5c40\u63d0\u4ea4\u7eb8\u8d28\u526f\u672c<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"1628\" data-end=\"1667\">\u901a\u8fc7\u7535\u5b50\u7a0e\u52a1\u7cfb\u7edf\u5728\u7ebf\u63d0\u4ea4<\/td>\n<\/tr>\n<tr data-start=\"1668\" data-end=\"1768\">\n<td style=\"text-align: center;\" data-start=\"1668\" data-end=\"1697\" data-col-size=\"sm\"><strong data-start=\"1670\" data-end=\"1694\">\u6d4b\u8bd5\u65b9\u6cd5<\/strong><\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"1697\" data-end=\"1729\">\u4e00\u5e74\u540e\u7684\u6d4b\u8bd5<\/td>\n<td style=\"text-align: center;\" data-col-size=\"sm\" data-start=\"1729\" data-end=\"1768\">30\u5929\u5185\u7535\u5b50\u652f\u7968<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"1770\" data-end=\"2283\">2025\u5e74\u7684\u53d8\u5316\u5c55\u73b0\u51fa\u7a0e\u52a1\u7ba1\u7406\u6570\u5b57\u5316\u8f6c\u578b\u7684\u5f3a\u52b2\u8d8b\u52bf\u3002\u5c06\u5904\u7406\u65f6\u95f4\u4ece10\u4e2a\u5de5\u4f5c\u65e5\u7f29\u77ed\u81f35\u4e2a\u5de5\u4f5c\u65e5\uff0c\u5e76\u5168\u9762\u8f6c\u5411\u7535\u5b50\u7533\u62a5\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u8282\u7701\u6210\u672c\u548c\u65f6\u95f4\uff0c\u8fd8\u80fd\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u6587\u4ef6\u68c0\u67e5\u7684\u6cd5\u5f8b\u98ce\u9669\u3002\u540c\u65f6\uff0c\u7535\u5b50\u5316\u68c0\u67e5\u673a\u5236\u53d6\u4ee3\u4e86\u4eba\u5de5\u4e8b\u540e\u68c0\u67e5\uff0c\u6709\u52a9\u4e8e\u63d0\u9ad8\u7a0e\u52a1\u673a\u5173\u5728\u76d1\u7ba1\u73af\u8282\u7684\u900f\u660e\u5ea6\u548c\u6548\u7387\u3002<\/p>\n<h3 data-start=\"300\" data-end=\"346\">2025\u5e74\u589e\u503c\u7a0e\u9000\u7a0e\u6d41\u7a0b\u8be6\u89e3<\/h3>\n<p data-start=\"348\" data-end=\"593\">\u589e\u503c\u7a0e\u9000\u7a0e\u6d41\u7a0b\u73b0\u5df2\u5b8c\u5168\u7535\u5b50\u5316\uff0c\u5e2e\u52a9\u4f01\u4e1a\u8282\u7701\u65f6\u95f4\uff0c\u5e76\u4f7f\u7533\u8bf7\u6d41\u7a0b\u900f\u660e\u5316\u3002\u4ee5\u4e0b\u662f\u4f01\u4e1a\u529e\u7406\u589e\u503c\u7a0e\u9000\u7a0e\u7684\u57fa\u672c\u6b65\u9aa4\uff1a<\/p>\n<h4 data-start=\"595\" data-end=\"646\">\u6b65\u9aa41\uff1a\u51c6\u5907\u5b8c\u6574\u3001\u6b63\u786e\u7684\u6587\u4ef6<\/h4>\n<p data-start=\"648\" data-end=\"835\">\u4f01\u4e1a\u9700\u6309\u7167\u7b2c80\/2021\/TT-BTC\u53f7\u901a\u77e5\u7b2c28\u6761\u89c4\u5b9a\u51c6\u5907\u5fc5\u8981\u6587\u4ef6\u3002\u6839\u636e\u9000\u7a0e\u7c7b\u578b\uff08\u51fa\u53e3\u3001\u65b0\u6295\u8d44\u3001ODA\u9879\u76ee\u7b49\uff09\uff0c\u6240\u9700\u6587\u4ef6\u53ef\u80fd\u5305\u62ec\uff1a<\/p>\n<ul data-start=\"837\" data-end=\"1152\">\n<li data-start=\"837\" data-end=\"882\">\n<p data-start=\"839\" data-end=\"882\">\u63d0\u51fa\u9000\u7a0e\u7533\u8bf7\u671f\u95f4\u7684\u589e\u503c\u7a0e\u7533\u62a5<\/p>\n<\/li>\n<li data-start=\"883\" data-end=\"934\">\n<p data-start=\"885\" data-end=\"934\">\u8d2d\u4e70\u5546\u54c1\u548c\u670d\u52a1\u7684\u53d1\u7968\u548c\u51ed\u8bc1\u6e05\u5355<\/p>\n<\/li>\n<li data-start=\"935\" data-end=\"1013\">\n<p data-start=\"937\" data-end=\"1013\">\u51fa\u53e3\u5408\u540c\u53ca\u62a5\u5173\u5355\uff08\u5982\u51fa\u53e3\u8d27\u7269\u9700\u9000\u7a0e\uff09<\/p>\n<\/li>\n<li data-start=\"1014\" data-end=\"1089\">\n<p data-start=\"1016\" data-end=\"1089\">\u975e\u73b0\u91d1\u652f\u4ed8\u6587\u4ef6\uff08\u4ed8\u6b3e\u5355\u3001\u94f6\u884c\u5bf9\u8d26\u5355\u7b49\uff09<\/p>\n<\/li>\n<li data-start=\"1090\" data-end=\"1152\">\n<p data-start=\"1092\" data-end=\"1152\">\u5982\u6709\u8981\u6c42\uff0c\u8bf7\u8bf4\u660e\u751f\u4ea7\u7ecf\u8425\u60c5\u51b5\u3002<\/p>\n<\/li>\n<\/ul>\n<h4 data-start=\"1154\" data-end=\"1203\">\u7b2c 2 \u6b65\uff1a\u901a\u8fc7\u7535\u5b50\u95e8\u6237\u63d0\u4ea4\u7533\u8bf7<\/h4>\n<p data-start=\"1205\" data-end=\"1378\">\u4f01\u4e1a\u901a\u8fc7\u7a0e\u52a1\u603b\u5c40\u7535\u5b50\u4fe1\u606f\u95e8\u6237\u7f51\u7ad9\u63d0\u4ea4\u9000\u7a0e\u7533\u8bf7\uff0c\u7f51\u5740\u4e3a\uff1a <a class=\"\" href=\"https:\/\/thuedientu.gdt.gov.vn\" target=\"_new\" rel=\"noopener\" data-start=\"1316\" data-end=\"1378\">https:\/\/thuedientu.gdt.gov.vn<\/a><\/p>\n<p data-start=\"1380\" data-end=\"1536\">\u5728\u8fd9\u91cc\uff0c\u7eb3\u7a0e\u4eba\u4f7f\u7528\u5728\u7a0e\u52a1\u673a\u5173\u6ce8\u518c\u7684\u8d26\u6237\u767b\u5f55\uff0c\u9009\u62e9\u201c\u7535\u5b50\u9000\u7a0e\u201d\uff0c\u4e0a\u4f20\u6587\u4ef6\u5e76\u4f7f\u7528\u6570\u5b57\u7b7e\u540d\u7b7e\u7f72\u786e\u8ba4\u3002<\/p>\n<h4 data-start=\"1538\" data-end=\"1588\">\u6b65\u9aa43\uff1a\u7a0e\u52a1\u673a\u5173\u63a5\u6536\u5e76\u5904\u7406\u6587\u4ef6<\/h4>\n<p data-start=\"1590\" data-end=\"1848\">\u7a0e\u52a1\u673a\u5173\u81ea\u6536\u5230\u5b8c\u6574\u3001\u6709\u6548\u7684\u6863\u6848\u6750\u6599\u4e4b\u65e5\u8d775\u4e2a\u5de5\u4f5c\u65e5\u5185\uff0c\u5bf9\u6863\u6848\u6750\u6599\u7684\u5b8c\u6574\u6027\u3001\u51c6\u786e\u6027\u8fdb\u884c\u5ba1\u6838\u8bc4\u4f30\uff0c\u5982\u672a\u53d1\u73b0\u98ce\u9669\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u5728\u89c4\u5b9a\u65f6\u9650\u5185\u7b7e\u53d1\u9000\u7a0e\u51b3\u5b9a\uff0c\u65e0\u9700\u4e8b\u524d\u5ba1\u67e5\u3002<\/p>\n<p data-start=\"1850\" data-end=\"1998\">\u82e5\u7533\u8bf7\u6709\u7591\u95ee\u6216\u9700\u8fdb\u884c\u9000\u6b3e\u524d\u5ba1\u67e5\uff0c\u5904\u7406\u65f6\u95f4\u53ef\u80fd\u4f1a\u5ef6\u957f\uff0c\u5e76\u4f1a\u5411\u4f01\u4e1a\u5177\u4f53\u901a\u77e5\u3002<\/p>\n<h4 data-start=\"2000\" data-end=\"2032\">\u7b2c\u56db\u6b65\uff1a\u9886\u53d6\u9000\u7a0e<\/h4>\n<p data-start=\"2034\" data-end=\"2267\">\u4e00\u65e6\u505a\u51fa\u9000\u7a0e\u51b3\u5b9a\uff0c\u9000\u7a0e\u6b3e\u5c06\u76f4\u63a5\u8f6c\u5165\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u767b\u8bb0\u7684\u94f6\u884c\u8d26\u6237\u3002\u901a\u5e38\u4f1a\u5728\u51b3\u5b9a\u505a\u51fa\u540e\u76841-2\u4e2a\u5de5\u4f5c\u65e5\u5185\u5b8c\u6210\u8f6c\u8d26\u3002<\/p>\n<h3 data-start=\"2274\" data-end=\"2329\">\u5bfc\u81f4\u9000\u7a0e\u7533\u8bf7\u88ab\u62d2\u7edd\u7684\u5e38\u89c1\u9519\u8bef<\/h3>\n<p data-start=\"2331\" data-end=\"2477\">\u5c3d\u7ba1\u9075\u5faa\u4e86\u6b63\u786e\u7684\u7a0b\u5e8f\uff0c\u8bb8\u591a\u4f01\u4e1a\u4ecd\u7136\u4f1a\u9047\u5230\u9000\u7a0e\u7533\u8bf7\u88ab\u62d2\u7edd\u6216\u9700\u8981\u7b49\u5f85\u5f88\u957f\u65f6\u95f4\u624d\u80fd\u5904\u7406\u7684\u60c5\u51b5\uff0c\u8fd9\u662f\u7531\u4e8e\u4ee5\u4e0b\u5e38\u89c1\u9519\u8bef\u9020\u6210\u7684\uff1a<\/p>\n<ul>\n<li data-start=\"2479\" data-end=\"2522\">\u65e0\u6548\u6216\u91cd\u590d\u53d1\u7968\uff1a\u4f01\u4e1a\u4f7f\u7528\u6807\u8bc6\u9519\u8bef\u3001\u65e0\u7535\u5b50\u8ba4\u8bc1\u7801\u7684\u589e\u503c\u7a0e\u53d1\u7968\uff0c\u6216\u591a\u4e2a\u7eb3\u7a0e\u671f\u95f4\u91cd\u590d\u7533\u62a5\u7684\u589e\u503c\u7a0e\u53d1\u7968\uff0c\u5c06\u88ab\u7981\u6b62\u62b5\u6263\u6216\u9000\u7a0e\u3002<\/li>\n<li data-start=\"2698\" data-end=\"2748\">\u51fa\u53e3\u8d27\u7269\u62a5\u5173\u5355\u7f3a\u5931\uff1a\u51fa\u53e3\u9000\u7a0e\u7533\u62a5\u5fc5\u987b\u63d0\u4f9b\u7535\u5b50\u62a5\u5173\u5355\u3002\u5982\u65e0\u539f\u4ef6\u3001\u4fe1\u606f\u7f3a\u5931\u6216\u6570\u636e\u4e0e\u6d77\u5173\u7cfb\u7edf\u4e0d\u7b26\uff0c\u5c06\u65e0\u6cd5\u529e\u7406\u9000\u7a0e\u3002<\/li>\n<li data-start=\"2955\" data-end=\"3012\">\u65e0\u6cd5\u63d0\u4f9b\u975e\u73b0\u91d1\u652f\u4ed8\u8bc1\u660e\uff1a\u6839\u636e\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u77e5\u7b2c15\u6761\u89c4\u5b9a\uff0c2000\u4e07\u8d8a\u5357\u76fe\u53ca\u4ee5\u4e0a\u7684\u652f\u51fa\u5fc5\u987b\u63d0\u4f9b\u94f6\u884c\u4ed8\u6b3e\u51ed\u8bc1\u3002\u7f3a\u5c11\u5bf9\u8d26\u5355\u3001\u4ed8\u6b3e\u6388\u6743\u6216\u73b0\u91d1\u652f\u4ed8\u5c06\u5bfc\u81f4\u76f8\u5e94\u7a0e\u6b3e\u65e0\u6cd5\u9000\u8fd8\u3002<\/li>\n<\/ul>\n<h2>\u7ed3\u8bba\u548c\u5efa\u8bae<\/h2>\n<p data-start=\"285\" data-end=\"482\">\u589e\u503c\u7a0e\u9000\u7a0e\u4e0d\u4ec5\u662f\u4f01\u4e1a\u7684\u5408\u6cd5\u6743\u5229\uff0c\u4e5f\u662f\u5e2e\u52a9\u4f01\u4e1a\u6539\u5584\u73b0\u91d1\u6d41\u3001\u4f18\u5316\u8fd0\u8425\u6210\u672c\u3001\u63d0\u5347\u7ade\u4e89\u529b\u7684\u6709\u6548\u8d22\u52a1\u5de5\u5177\u3002<\/p>\n<p data-start=\"484\" data-end=\"559\">\u4e3a\u4e86\u6700\u5927\u7a0b\u5ea6\u4eab\u53d7\u9000\u7a0e\u653f\u7b56\u7684\u4f18\u60e0\uff0c\u4f01\u4e1a\u9700\u8981\u6ce8\u610f\uff1a<\/p>\n<ul data-start=\"561\" data-end=\"884\">\n<li data-start=\"561\" data-end=\"650\">\n<p data-start=\"563\" data-end=\"650\">\u51c6\u5907\u900f\u660e\u7684\u6587\u4ef6\uff0c\u786e\u4fdd\u53d1\u7968\u548c\u6587\u4ef6\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\u6709\u6548\u3002<\/p>\n<\/li>\n<li data-start=\"651\" data-end=\"773\">\n<p data-start=\"653\" data-end=\"773\">\u4e3b\u52a8\u66f4\u65b0\u65b0\u7684\u6307\u5bfc\u6587\u4ef6\uff0c\u907f\u514d\u56e0\u9057\u6f0f\u800c\u5bfc\u81f4\u6587\u4ef6\u5904\u7406\u5ef6\u8bef\u6216\u9000\u7a0e\u88ab\u62d2\u7edd\u3002<\/p>\n<\/li>\n<li data-start=\"774\" data-end=\"884\">\n<p data-start=\"776\" data-end=\"884\">\u5efa\u7acb\u6e05\u6670\u7684\u4f1a\u8ba1\u548c\u7a0e\u52a1\u6d41\u7a0b\uff0c\u5b9a\u671f\u6838\u5bf9\u5185\u90e8\u8d26\u7c3f\u548c\u7a0e\u52a1\u7533\u62a5\u8868\u3002<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"886\" data-end=\"1065\">\u5728\u7a0e\u6536\u76d1\u7ba1\u65e5\u76ca\u4e25\u683c\u3001\u79d1\u6280\u5b9e\u529b\u96c4\u539a\u7684\u80cc\u666f\u4e0b\uff0c\u8bbe\u7acb\u4e13\u95e8\u7684\u9000\u7a0e\u90e8\u95e8\u652f\u6301\u9000\u7a0e\u7533\u62a5\u662f\u8bb8\u591a\u4f01\u4e1a\u7684\u6218\u7565\u9009\u62e9\u3002<\/p>\n<p data-start=\"1067\" data-end=\"1297\">MAN \u2013 Master Accountant Network \u62e5\u6709\u4e00\u652f\u5728\u7a0e\u52a1\u548c\u4f1a\u8ba1\u9886\u57df\u62e5\u6709\u591a\u5e74\u7ecf\u9a8c\u7684\u4e13\u5bb6\u56e2\u961f\uff0c\u968f\u65f6\u51c6\u5907\u966a\u4f34\u548c\u652f\u6301\u4f01\u4e1a\u4ece\u5ba1\u67e5\u6587\u4ef6\u9636\u6bb5\u76f4\u5230\u83b7\u5f97\u6210\u529f\u7684\u9000\u7a0e\u51b3\u5b9a\u3002<\/p>\n<p data-start=\"1304\" data-end=\"1347\"><strong data-start=\"1304\" data-end=\"1347\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/strong><\/p>\n<ul>\n<li data-start=\"1349\" data-end=\"1609\"><strong data-start=\"1349\" data-end=\"1361\">\u5730\u5740\uff1a<\/strong> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/li>\n<li data-start=\"1349\" data-end=\"1609\"><strong data-start=\"1416\" data-end=\"1438\">\u7535\u8bdd\/Zalo\uff1a<\/strong> 0903 963 163 \u2013 0903 428 622<\/li>\n<li data-start=\"1349\" data-end=\"1609\"><strong data-start=\"1469\" data-end=\"1479\">\u7535\u5b50\u90ae\u4ef6\uff1a<\/strong> <a class=\"cursor-pointer\" rel=\"noopener\" data-start=\"1480\" data-end=\"1494\">man@man.net.vn<\/a><\/li>\n<\/ul>\n<p><strong>\u6709\u7528\u7684\u53c2\u8003\u94fe\u63a5<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">MAN \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/li>\n<li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-80-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-497703.aspx\" target=\"_blank\" rel=\"noopener\">80\/2021\/TT-BTC \u53f7\u901a\u51fd \u2013 \u8d22\u653f\u90e8<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec? \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c c\u01a1 quan thu\u1ebf ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 doanh nghi\u1ec7p ho\u1eb7c c\u00e1 nh\u00e2n \u0111\u00e3 n\u1ed9p v\u01b0\u1ee3t, ho\u1eb7c ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb \u0111\u1ea7u v\u00e0o. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn bao g\u1ed3m xu\u1ea5t kh\u1ea9u, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi v\u00e0 doanh nghi\u1ec7p ch\u01b0a [&hellip;]<\/p>","protected":false},"author":2,"featured_media":2106,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-1508","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\/1508","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=1508"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1508\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2106"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}