{"id":1508,"date":"2026-07-07T11:56:04","date_gmt":"2026-07-07T04:56:04","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1508"},"modified":"2026-07-07T11:57:01","modified_gmt":"2026-07-07T04:57:01","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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ho\u00e0n thu\u1ebf GTGT l\u00e0 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p nh\u01b0ng c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng th\u1ee7 t\u1ee5c thu\u1ebf b\u1ecb t\u1eeb ch\u1ed1i nhi\u1ec1u nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam do sai s\u00f3t h\u1ed3 s\u01a1 ho\u1eb7c hi\u1ec3u ch\u01b0a \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng. Theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\">\u589e\u503c\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7<\/a> (hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025) v\u00e0 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/a>, c\u00e1c tr\u01b0\u1eddng h\u1ee3p, \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi h\u1ea1n ho\u00e0n thu\u1ebf \u0111\u00e3 c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i so v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc, \u0111\u1eb7c bi\u1ec7t sau khi Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 11\/12\/2025 v\u00e0 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh b\u1edfi Lu\u1eadt s\u1ed1 09\/2026\/QH16.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1edbn ho\u1eb7c \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 5%, s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u00f3 th\u1ec3 l\u00ean t\u1edbi h\u00e0ng t\u1ef7 \u0111\u1ed3ng b\u1ecb \u0111\u1ecdng v\u1ed1n n\u1ebfu kh\u00f4ng n\u1eafm r\u00f5 quy tr\u00ecnh. B\u00e0i vi\u1ebft n\u00e0y h\u1ec7 th\u1ed1ng h\u00f3a to\u00e0n b\u1ed9 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, k\u00e8m theo ph\u00e2n t\u00edch th\u1ef1c t\u1ebf t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network, \u0111\u01a1n v\u1ecb c\u00f3 h\u01a1n 30 n\u0103m kinh nghi\u1ec7m t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 ki\u1ec3m to\u00e1n t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h2 style=\"text-align: justify;\">\u4ec0\u4e48\u662f\u589e\u503c\u7a0e\u9000\u7a0e\uff1f<\/h2>\n<figure id=\"attachment_6917\" aria-describedby=\"caption-attachment-6917\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6917\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Hoan-thue-GTGT-la-gi.jpg\" alt=\"Ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Hoan-thue-GTGT-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Hoan-thue-GTGT-la-gi-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Hoan-thue-GTGT-la-gi-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Hoan-thue-GTGT-la-gi-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Hoan-thue-GTGT-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6917\" class=\"wp-caption-text\">Ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ho\u00e0n thu\u1ebf GTGT?<\/b><\/h2>\n<figure id=\"attachment_6916\" aria-describedby=\"caption-attachment-6916\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6916\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-nao-duoc-ap-dung-hoan-thue-GTGT.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ho\u00e0n thu\u1ebf GTGT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-nao-duoc-ap-dung-hoan-thue-GTGT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-nao-duoc-ap-dung-hoan-thue-GTGT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-nao-duoc-ap-dung-hoan-thue-GTGT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-nao-duoc-ap-dung-hoan-thue-GTGT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Doi-tuong-nao-duoc-ap-dung-hoan-thue-GTGT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6916\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ho\u00e0n thu\u1ebf GTGT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, n\u1ebfu s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean trong th\u00e1ng ho\u1eb7c qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 m\u1edbi ho\u1eb7c m\u1edf r\u1ed9ng \u0111ang trong giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0, v\u1edbi s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ef1 \u00e1n ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, sau khi \u0111\u00e3 b\u00f9 tr\u1eeb v\u1edbi thu\u1ebf ph\u1ea3i n\u1ed9p t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh hi\u1ec7n h\u1eefu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf kinh doanh ch\u1ec9 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5%, n\u1ebfu s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean sau 12 th\u00e1ng li\u00ean t\u1ee5c ho\u1eb7c 4 qu\u00fd li\u00ean t\u1ee5c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 s\u1edf kinh doanh gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n c\u00f3 s\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba ho\u1eb7c ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, Vi\u1ec7t ki\u1ec1u mua h\u00e0ng t\u1ea1i Vi\u1ec7t Nam mang theo khi xu\u1ea5t c\u1ea3nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i ho\u1eb7c vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1ng l\u01b0u \u00fd, k\u1ec3 t\u1eeb 01\/7\/2025, c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf do chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia t\u00e1ch doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng, kh\u00e1c v\u1edbi quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c m\u00e0 kh\u00f4ng qua s\u1ea3n xu\u1ea5t, gia c\u00f4ng trong n\u01b0\u1edbc c\u0169ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT?<\/b><\/h2>\n<figure id=\"attachment_6918\" aria-describedby=\"caption-attachment-6918\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6918\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Khi-nao-doanh-nghiep-can-va-duoc-phep-nop-ho-so-hoan-thue-GTGT.jpg\" alt=\"Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Khi-nao-doanh-nghiep-can-va-duoc-phep-nop-ho-so-hoan-thue-GTGT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Khi-nao-doanh-nghiep-can-va-duoc-phep-nop-ho-so-hoan-thue-GTGT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Khi-nao-doanh-nghiep-can-va-duoc-phep-nop-ho-so-hoan-thue-GTGT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Khi-nao-doanh-nghiep-can-va-duoc-phep-nop-ho-so-hoan-thue-GTGT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Khi-nao-doanh-nghiep-can-va-duoc-phep-nop-ho-so-hoan-thue-GTGT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6918\" class=\"wp-caption-text\">Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n v\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u: n\u1ed9p theo th\u00e1ng ho\u1eb7c qu\u00fd ngay khi s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ea1t t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf: n\u1ed9p h\u1ed3 s\u01a1 trong v\u00f2ng 1 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t sinh doanh thu, kh\u00f4ng t\u00ednh doanh thu ch\u1ea1y th\u1eed ho\u1eb7c thanh l\u00fd nguy\u00ean v\u1eadt li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi c\u01a1 s\u1edf ch\u1ecbu thu\u1ebf su\u1ea5t 5%: t\u00ednh m\u1ed1c sau 12 th\u00e1ng li\u00ean t\u1ee5c ho\u1eb7c 4 qu\u00fd li\u00ean t\u1ee5c k\u1ec3 t\u1eeb k\u1ef3 ph\u00e1t sinh s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n chung \u00e1p d\u1ee5ng cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p, theo \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, bao g\u1ed3m: n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 s\u1ed5 k\u1ebf to\u00e1n v\u00e0 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n h\u1ee3p l\u1ec7, c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u0103ng k\u00fd theo m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c h\u00e0nh vi b\u1ecb c\u1ea5m theo \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf GTGT 2024.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec1u ki\u1ec7n k\u1ef9 thu\u1eadt th\u01b0\u1eddng b\u1ecb b\u1ecf s\u00f3t l\u00e0 ng\u01b0\u1ee1ng ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t. Theo \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (\u0111\u00e3 g\u1ed3m thu\u1ebf GTGT) b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t m\u1edbi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, k\u00e9o theo \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\">\u5982\u4f55\u8ba1\u7b97\u589e\u503c\u7a0e\u9000\u7a0e<\/h2>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\">\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 style=\"text-align: justify;\">\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 style=\"text-align: justify;\">\u4f8b\u5b50\uff1a<\/h3>\n<p style=\"text-align: justify;\" 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\" style=\"text-align: justify;\">\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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\"><b>B\u1ea3ng so s\u00e1nh hai h\u00ecnh th\u1ee9c x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/b><\/h2>\n<figure id=\"attachment_6915\" aria-describedby=\"caption-attachment-6915\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6915\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bang-so-sanh-hai-hinh-thuc-xu-ly-ho-so-hoan-thue-GTGT.jpg\" alt=\"B\u1ea3ng so s\u00e1nh hai h\u00ecnh th\u1ee9c x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bang-so-sanh-hai-hinh-thuc-xu-ly-ho-so-hoan-thue-GTGT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bang-so-sanh-hai-hinh-thuc-xu-ly-ho-so-hoan-thue-GTGT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bang-so-sanh-hai-hinh-thuc-xu-ly-ho-so-hoan-thue-GTGT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bang-so-sanh-hai-hinh-thuc-xu-ly-ho-so-hoan-thue-GTGT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Bang-so-sanh-hai-hinh-thuc-xu-ly-ho-so-hoan-thue-GTGT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6915\" class=\"wp-caption-text\">B\u1ea3ng so s\u00e1nh hai h\u00ecnh th\u1ee9c x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd ph\u00f9 h\u1ee3p, doanh nghi\u1ec7p c\u1ea7n hi\u1ec3u r\u00f5 hai c\u01a1 ch\u1ebf gi\u1ea3i quy\u1ebft <a href=\"https:\/\/thue.man.net.vn\/ho-so-hoan-thue-gtgt\/\">h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/a> \u0111ang \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf \u00e1p d\u1ee5ng. M\u1ed7i h\u00ecnh th\u1ee9c c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, th\u1eddi h\u1ea1n x\u1eed l\u00fd v\u00e0 m\u1ee9c \u0111\u1ed9 ki\u1ec3m so\u00e1t kh\u00e1c nhau, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1ed1c \u0111\u1ed9 thu h\u1ed3i d\u00f2ng ti\u1ec1n c\u0169ng nh\u01b0 r\u1ee7i ro ph\u00e1p l\u00fd. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y gi\u00fap b\u1ea1n so s\u00e1nh nhanh c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t quan tr\u1ecdng gi\u1eefa ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau v\u00e0 ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau.<\/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 hai h\u00ecnh th\u1ee9c x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5148\u9000\u6b3e\uff0c\u540e\u5ba1\u8ba1\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5148\u6838\u5b9e\uff0c\u7a0d\u540e\u9000\u6b3e\u3002<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9002\u7528\u5bf9\u8c61<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, kh\u00f4ng thu\u1ed9c di\u1ec7n r\u1ee7i ro<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ho\u00e0n l\u1ea7n \u0111\u1ea7u, doanh nghi\u1ec7p t\u1eebng vi ph\u1ea1m trong 2 n\u0103m, h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, xu\u1ea5t kh\u1ea9u gi\u00e1 tr\u1ecb l\u1edbn<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 6 ng\u00e0y l\u00e0m vi\u1ec7c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed1i \u0111a 40 ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1eadu ki\u1ec3m trong v\u00f2ng 1 \u0111\u1ebfn 5 n\u0103m theo m\u1ee9c \u0111\u1ed9 r\u1ee7i ro<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi ra quy\u1ebft \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f18\u52bf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3i ph\u00f3ng v\u1ed1n nhanh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3m r\u1ee7i ro b\u1ecb truy thu sau n\u00e0y<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u98ce\u9669<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 b\u1ecb h\u1eadu ki\u1ec3m v\u00e0 truy thu n\u1ebfu sai s\u00f3t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u00e9o d\u00e0i th\u1eddi gian, \u1ea3nh h\u01b0\u1edfng d\u00f2ng ti\u1ec1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\">\u5b9e\u9645\u589e\u503c\u7a0e\u9000\u7a0e\u793a\u4f8b<\/h2>\n<h3 style=\"text-align: justify;\" data-start=\"398\" data-end=\"456\">\u51fa\u53e3\u4f01\u4e1a\u5982\u4f55\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\uff1f<\/h3>\n<p style=\"text-align: justify;\" 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<ul style=\"text-align: justify;\">\n<li data-start=\"458\" data-end=\"783\"><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<\/li>\n<li data-start=\"458\" data-end=\"783\"><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<\/li>\n<li data-start=\"458\" data-end=\"783\"><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<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\" data-start=\"1434\" data-end=\"1478\">\u65b0\u6295\u8d44\u9879\u76ee\u53ef\u4ee5\u4eab\u53d7\u9000\u7a0e\u5417\uff1f<\/h3>\n<p style=\"text-align: justify;\" 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<ul style=\"text-align: justify;\">\n<li data-start=\"1480\" data-end=\"1683\"><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<\/li>\n<li data-start=\"1480\" data-end=\"1683\"><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<\/li>\n<li data-start=\"1480\" data-end=\"1683\"><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<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\" data-start=\"2383\" data-end=\"2433\">\u4f01\u4e1a\u9700\u8981\u7f34\u7eb3\u591a\u671f\u8fdb\u9879\u589e\u503c\u7a0e\u3002<\/h3>\n<p style=\"text-align: justify;\" 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<ul style=\"text-align: justify;\">\n<li data-start=\"2435\" data-end=\"2702\"><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<\/li>\n<li data-start=\"2435\" data-end=\"2702\"><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<\/li>\n<li data-start=\"2435\" data-end=\"2702\"><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<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">\u65e0\u6cd5\u9000\u8fd8\u589e\u503c\u7a0e\u7684\u60c5\u51b5<\/h2>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\" data-start=\"578\" data-end=\"636\">\u53d1\u7968\u65e0\u6548\u6216\u4e0d\u7b26\u5408\u62b5\u6263\u6761\u4ef6<\/h3>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" data-start=\"1161\" data-end=\"1236\">\u672a\u5b9e\u9645\u53d1\u751f\u6216\u4e0d\u4e88\u9000\u7a0e\u7684\u4ea4\u6613<\/h3>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" data-start=\"2302\" data-end=\"2334\">\u6b3a\u8bc8\u884c\u4e3a\u3001\u9003\u7a0e<\/h4>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\">\u4e2a\u4eba\u662f\u5426\u6709\u8d44\u683c\u83b7\u5f97\u589e\u503c\u7a0e\u9000\u7a0e\uff1f<\/h2>\n<h3 style=\"text-align: justify;\">\u4e2a\u4eba\u589e\u503c\u7a0e\u9000\u7a0e\u6761\u4ef6<\/h3>\n<ul style=\"text-align: justify;\">\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 style=\"text-align: justify;\">\u4e2a\u4eba\u9000\u7a0e\u6d41\u7a0b<\/h3>\n<ul style=\"text-align: justify;\">\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 style=\"text-align: justify;\">Quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT m\u1edbi nh\u1ea5t<\/h2>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\" data-start=\"616\" data-end=\"645\">\u73b0\u884c\u6cd5\u5f8b\u4f9d\u636e<\/h4>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" data-start=\"1205\" data-end=\"1261\">2025\u5e74\u589e\u503c\u7a0e\u9000\u7a0e\u65b0\u4eae\u70b9<\/h4>\n<div class=\"_tableContainer_80l1q_1\" style=\"text-align: justify;\">\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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" data-start=\"300\" data-end=\"346\">2025\u5e74\u589e\u503c\u7a0e\u9000\u7a0e\u6d41\u7a0b\u8be6\u89e3<\/h3>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\" data-start=\"595\" data-end=\"646\">\u6b65\u9aa41\uff1a\u51c6\u5907\u5b8c\u6574\u3001\u6b63\u786e\u7684\u6587\u4ef6<\/h4>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" data-start=\"1154\" data-end=\"1203\">\u7b2c 2 \u6b65\uff1a\u901a\u8fc7\u7535\u5b50\u95e8\u6237\u63d0\u4ea4\u7533\u8bf7<\/h4>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" data-start=\"1538\" data-end=\"1588\">\u6b65\u9aa43\uff1a\u7a0e\u52a1\u673a\u5173\u63a5\u6536\u5e76\u5904\u7406\u6587\u4ef6<\/h4>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\" 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 style=\"text-align: justify;\" data-start=\"2000\" data-end=\"2032\">\u7b2c\u56db\u6b65\uff1a\u9886\u53d6\u9000\u7a0e<\/h4>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\" data-start=\"2274\" data-end=\"2329\">\u5bfc\u81f4\u9000\u7a0e\u7533\u8bf7\u88ab\u62d2\u7edd\u7684\u5e38\u89c1\u9519\u8bef<\/h3>\n<p style=\"text-align: justify;\" 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 style=\"text-align: justify;\">\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 style=\"text-align: justify;\">\u603b\u7ed3<\/h2>\n<p class=\"font-claude-response-body break-words whitespace-normal\" style=\"text-align: justify;\" data-sourcepos=\"140:1-140:521;13426-13946\">Ho\u00e0n thu\u1ebf GTGT l\u00e0 c\u00f4ng c\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u v\u00e0 doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 l\u1edbn, gi\u1ea3i ph\u00f3ng d\u00f2ng v\u1ed1n l\u01b0u \u0111\u1ed9ng thay v\u00ec \u0111\u1ec3 \u0111\u1ecdng v\u1ed1n trong kho\u1ea3n thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft. Tuy nhi\u00ean, quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt qua Lu\u1eadt Thu\u1ebf GTGT 2024, Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP v\u00e0 c\u00e1c lu\u1eadt s\u1eeda \u0111\u1ed5i n\u0103m 2025, 2026, \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i theo s\u00e1t t\u1eebng thay \u0111\u1ed5i v\u1ec1 ng\u01b0\u1ee1ng \u00e1p d\u1ee5ng, ch\u1ee9ng t\u1eeb v\u00e0 th\u1eddi h\u1ea1n x\u1eed l\u00fd \u0111\u1ec3 tr\u00e1nh m\u1ea5t quy\u1ec1n l\u1ee3i ho\u1eb7c b\u1ecb chuy\u1ec3n sang di\u1ec7n ki\u1ec3m tra k\u00e9o d\u00e0i.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" style=\"text-align: justify;\" data-sourcepos=\"142:1-142:321;13948-14268\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n, k\u1ebf to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, MAN &#8211; Master Accountant Network \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p t\u1eeb r\u00e0 so\u00e1t h\u1ed3 s\u01a1 \u0111\u1ea7u v\u00e0o, chu\u1ea9n h\u00f3a ch\u1ee9ng t\u1eeb, \u0111\u1ebfn \u0111\u1ea1i di\u1ec7n l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan thu\u1ebf trong c\u00e1c d\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf, k\u1ebf to\u00e1n thu\u1ebf, t\u01b0 v\u1ea5n thu\u1ebf v\u00e0 b\u00e1o c\u00e1o thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\"><b>MAN \u2013 Master Accountant Network \u7684\u7a0e\u52a1\u670d\u52a1<\/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\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/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;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/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;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/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;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/https:\/\/thue.man.net.vn\/dich-vu-hoan-thue-gtgt-uy-tin\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u9000\u7a0e\u670d\u52a1<\/span><\/a><\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt-hang-xuat-nhap-khau-nam-2025\/\">Ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/a><\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt-hang-nhap-khau\/\">Ho\u00e0n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u<\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>MAN \u7684\u670d\u52a1\u8054\u7cfb\u4fe1\u606f \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/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\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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;\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u4f01\u4e1a\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ho\u00e0n thu\u1ebf GTGT<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Ho\u00e0n thu\u1ebf GTGT m\u1ea5t bao l\u00e2u? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tT\u1ed1i \u0111a 6 ng\u00e0y l\u00e0m vi\u1ec7c n\u1ebfu h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n tr\u01b0\u1edbc, ki\u1ec3m tra sau. T\u1ed1i \u0111a 40 ng\u00e0y n\u1ebfu thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau, t\u00ednh t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3, n\u1ebfu doanh nghi\u1ec7p c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 15 Lu\u1eadt Thu\u1ebf GTGT 2024, s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>H\u00f3a \u0111\u01a1n d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng c\u00f3 c\u1ea7n ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng b\u1eaft bu\u1ed9c. Ng\u01b0\u1ee1ng y\u00eau c\u1ea7u ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u00e1p d\u1ee5ng t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean theo \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf b\u1ecb qu\u00e1 th\u1eddi h\u1ea1n x\u1eed l\u00fd th\u00ec ph\u1ea3i l\u00e0m g\u00ec?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t Doanh nghi\u1ec7p c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019, g\u1eedi \u0111\u01a1n k\u00e8m ch\u1ee9ng c\u1ee9 v\u1ec1 th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>Doanh nghi\u1ec7p s\u00e1p nh\u1eadp c\u00f3 c\u00f2n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. K\u1ec3 t\u1eeb 01\/7\/2025, tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf do chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia t\u00e1ch doanh nghi\u1ec7p \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf theo quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Ho\u00e0n thu\u1ebf GTGT m\u1ea5t bao l\u00e2u? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"T\u1ed1i \u0111a 6 ng\u00e0y l\u00e0m vi\u1ec7c n\u1ebfu h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n tr\u01b0\u1edbc, ki\u1ec3m tra sau. 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K\u1ec3 t\u1eeb 01\/7\/2025, tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf do chuy\u1ec3n \u0111\u1ed5i s\u1edf h\u1eefu, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, chia t\u00e1ch doanh nghi\u1ec7p \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf theo quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Lu\u1eadt Thu\u1ebf GTGT 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>","protected":false},"excerpt":{"rendered":"<p>Ho\u00e0n thu\u1ebf GTGT l\u00e0 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p nh\u01b0ng c\u0169ng l\u00e0 m\u1ed9t trong nh\u1eefng th\u1ee7 t\u1ee5c thu\u1ebf b\u1ecb t\u1eeb ch\u1ed1i nhi\u1ec1u nh\u1ea5t t\u1ea1i Vi\u1ec7t Nam do sai s\u00f3t h\u1ed3 s\u01a1 ho\u1eb7c hi\u1ec3u ch\u01b0a \u0111\u00fang \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng. Theo Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 48\/2024\/QH15 (hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025) v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, [&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":2,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1508\/revisions"}],"predecessor-version":[{"id":6919,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1508\/revisions\/6919"}],"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}]}}