{"id":1510,"date":"2025-05-21T07:50:14","date_gmt":"2025-05-21T00:50:14","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=1510"},"modified":"2025-07-09T15:33:36","modified_gmt":"2025-07-09T08:33:36","slug":"truong-hop-dac-biet-gtgt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/truong-hop-dac-biet-gtgt\/","title":{"rendered":"\u589e\u503c\u7a0e\u7684\u7279\u6b8a\u60c5\u51b5"},"content":{"rendered":"<p>\u589e\u503c\u7a0e\uff08VAT\uff09\u662f\u8d8a\u5357\u5e38\u89c1\u7684\u95f4\u63a5\u7a0e\uff0c\u9488\u5bf9\u5546\u54c1\u548c\u670d\u52a1\u5728\u751f\u4ea7\u3001\u6d41\u901a\u548c\u6700\u7ec8\u6d88\u8d39\u8fc7\u7a0b\u4e2d\u4ea7\u751f\u7684\u589e\u503c\u90e8\u5206\u5f81\u6536\u3002\u7136\u800c\uff0c\u5904\u7406\u589e\u503c\u7a0e\u5e76\u975e\u6613\u4e8b\u3002\u5728\u5f88\u591a\u7279\u6b8a\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u9700\u8981\u6839\u636e\u6cd5\u5f8b\u548c\u4f1a\u8ba1\u89c4\u5b9a\u5904\u7406\u589e\u503c\u7a0e\uff0c\u4ee5\u907f\u514d\u98ce\u9669\u3002<\/p>\n<p>\u4e0b\u9762\u7684\u6587\u7ae0\u5c06\u5e2e\u52a9\u60a8\u7cfb\u7edf\u5316\u6700\u5e38\u89c1\u7684\u7279\u6b8a\u60c5\u51b5\u3001\u76f8\u5e94\u7684\u6cd5\u5f8b\u4f9d\u636e\u4ee5\u53ca\u6b63\u786e\u7533\u62a5\u589e\u503c\u7a0e\u7684\u8be6\u7ec6\u8bf4\u660e\u3002<\/p>\n<h2><strong>\u589e\u503c\u7a0e\u53ca\u7279\u6b8a\u60c5\u51b5\u5b58\u5728\u7684\u539f\u56e0<\/strong><\/h2>\n<h3><strong>2008\u5e74\u589e\u503c\u7a0e\u6cd5\uff08\u4fee\u8ba2\u7248\uff09\u4e2d\u7684\u589e\u503c\u7a0e\u6982\u5ff5<\/strong><\/h3>\n<p>\u6839\u636e\u7b2c13\/2008\/QH12\u53f7\u589e\u503c\u7a0e\u6cd5\uff08\u7ecf\u7b2c31\/2013\/QH13\u53f7\u6cd5\u5f8b\u4fee\u8ba2\uff09\u7b2c\u4e8c\u6761\u89c4\u5b9a\uff0c\u589e\u503c\u7a0e\u662f\u5bf9\u5546\u54c1\u548c\u670d\u52a1\u5728\u751f\u4ea7\u3001\u6d41\u901a\u548c\u6d88\u8d39\u8fc7\u7a0b\u4e2d\u4ea7\u751f\u7684\u589e\u503c\u989d\u5f81\u6536\u7684\u7a0e\u79cd\u3002\u6700\u7ec8\u6d88\u8d39\u8005\u662f\u771f\u6b63\u7684\u7eb3\u7a0e\u4eba\u3002<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-thue-gia-tri-gia-tang-2008-13-2008-QH12-79838.aspx\" target=\"_blank\" rel=\"noopener\">\u8be6\u60c5\u8bf7\u89c1\u6b64\u5904<\/a>)<\/p>\n<figure id=\"attachment_2111\" aria-describedby=\"caption-attachment-2111\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-2111 size-full\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-GTGT-va-ly-do-ton-tai-cac-truong-hop-dac-biet.png\" alt=\"Thue\u0302\u0301 GTGT va\u0300 ly\u0301 do to\u0302\u0300n ta\u0323i ca\u0301c tru\u031bo\u031b\u0300ng ho\u031b\u0323p \u0111a\u0323\u0306c bie\u0323\u0302t\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-GTGT-va-ly-do-ton-tai-cac-truong-hop-dac-biet.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-GTGT-va-ly-do-ton-tai-cac-truong-hop-dac-biet-300x169.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-GTGT-va-ly-do-ton-tai-cac-truong-hop-dac-biet-1024x576.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-GTGT-va-ly-do-ton-tai-cac-truong-hop-dac-biet-768x432.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/05\/Thue-GTGT-va-ly-do-ton-tai-cac-truong-hop-dac-biet-18x10.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-2111\" class=\"wp-caption-text\">\u589e\u503c\u7a0e\u53ca\u7279\u6b8a\u60c5\u51b5\u5b58\u5728\u7684\u539f\u56e0<\/figcaption><\/figure>\n<h3>\u589e\u503c\u7a0e\u4e3a\u4ec0\u4e48\u8981\u89c4\u5b9a\u201c\u7279\u6b8a\u60c5\u51b5\u201d\uff1f<\/h3>\n<p>\u7279\u6b8a\u89c4\u5b9a\u65e8\u5728\u660e\u786e\u533a\u5206\uff1a<\/p>\n<ul>\n<li>\u975e\u5e94\u7a0e\u5b9e\u4f53<\/li>\n<li>\u514d\u7a0e\u5bf9\u8c61<\/li>\n<li>\u9002\u7528\u7a0e\u7387 0% \u7684\u5546\u54c1\u548c\u670d\u52a1<\/li>\n<li>\u8fdb\u9879\u7a0e\u4e0d\u5f97\u62b5\u6263\u7684\u60c5\u51b5<\/li>\n<\/ul>\n<p>\u5982\u679c\u6ca1\u6709\u660e\u786e\u7684\u89c4\u5b9a\uff0c\u4f01\u4e1a\u5f88\u5bb9\u6613\u7533\u62a5\u9519\u8bef\uff0c\u9020\u6210\u7a0e\u6536\u4e0d\u5e73\u8861\u6216\u53d7\u5230\u5904\u7f5a\u3002<\/p>\n<h3>\u865a\u5047\u7533\u62a5\u8fd9\u4e9b\u6848\u4ef6\u7684\u98ce\u9669<\/h3>\n<ul>\n<li>\u5bf9\u9519\u8bef\u7684\u4ea7\u54c1\u4ee3\u7801\u548c\u53d1\u7968\u4ee3\u7801\u8fdb\u884c\u6536\u8d39\u5e76\u7f5a\u6b3e\u3002<\/li>\n<li>\u5e94\u8be5\u83b7\u5f97\u9000\u7a0e\u5374\u6ca1\u6709\u83b7\u5f97\u3002<\/li>\n<li>\u4e0d\u53ef\u6263\u9664\u7684\u6295\u5165\u6210\u672c\u5206\u914d\u4e0d\u6b63\u786e\u4f1a\u5bfc\u81f4\u4f1a\u8ba1\u6838\u7b97\u4e0d\u6b63\u786e\u3002<\/li>\n<\/ul>\n<h2>\u589e\u503c\u7a0e\u7684\u5e38\u89c1\u7279\u6b8a\u60c5\u51b5\uff08\u6839\u636e\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u548c\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u51fd\uff09<\/h2>\n<p>\u4f01\u4e1a\u5728\u8fd0\u8425\u8fc7\u7a0b\u4e2d\u96be\u514d\u4f1a\u9047\u5230\u4e00\u4e9b\u4e0d\u7b26\u5408\u589e\u503c\u7a0e\u5e38\u89c4\u64cd\u4f5c\u7684\u60c5\u51b5\u3002\u4ee5\u4e0b\u603b\u7ed3\u4e867\u79cd\u8f83\u4e3a\u5e38\u89c1\u7684\u60c5\u51b5\uff0c\u4f01\u4e1a\u9700\u8981\u7279\u522b\u6ce8\u610f\uff0c\u4ee5\u4fbf\u4f9d\u6cd5\u5408\u89c4\u5904\u7406\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<thead>\n<tr>\n<th style=\"text-align: center;\">\u9759\u606f\u6001<\/th>\n<th style=\"text-align: center;\">\u7279\u6b8a\u60c5\u51b5<\/th>\n<th style=\"text-align: center;\">\u6cd5\u5f8b\u4f9d\u636e<\/th>\n<th style=\"text-align: center;\">\u5982\u4f55\u5904\u7406\u589e\u503c\u7a0e<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">\u514d\u7a0e\u5546\u54c1\u548c\u670d\u52a1<\/td>\n<td style=\"text-align: center;\">\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u51fd\u7b2c4\u6761<\/td>\n<td style=\"text-align: center;\">\u65e0\u9700\u7533\u62a5\u589e\u503c\u7a0e\uff0c\u65e0\u62b5\u6263<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">\u7279\u6b8a\u653f\u7b56\u4e0b\u7684\u589e\u503c\u7a0e\u8c41\u514d<\/td>\n<td style=\"text-align: center;\">\u7b2c219\/2013\/TT-BTC\u53f7\u901a\u51fd\u7b2c5\u6761<\/td>\n<td style=\"text-align: center;\">\u660e\u786e\u8bf4\u660e\u514d\u5f81\u6216\u4e0d\u5f81\u6536\u589e\u503c\u7a0e\u7684\u539f\u56e0\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">\u8f6f\u4ef6\u548c\u7535\u5b50\u670d\u52a1\u51fa\u53e3<\/td>\n<td style=\"text-align: center;\">219\u53f7\u6587\u7b2c9\u6761\u7b2c2\u6b3e<\/td>\n<td style=\"text-align: center;\">\u9002\u7528\u7a0e\u73870%\uff0c\u586b\u5199\u5b8c\u6574\u6587\u4ef6<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">\u4e3a\u5916\u56fd\u7ec4\u7ec7\u63d0\u4f9b\u7684\u670d\u52a1<\/td>\n<td style=\"text-align: center;\">CV 4943\/TCT-CS\uff0c\u6cd5\u4ee4 209\/2013\/ND-CP<\/td>\n<td style=\"text-align: center;\">\u5982\u679c\u6ee1\u8db3\u6761\u4ef6\uff0c\u7a0e\u7387\u4e3a 0%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">ODA\u9879\u76ee\u9000\u7a0e\u3001\u4e0d\u4e88\u9000\u8fd8\u7684\u63f4\u52a9<\/td>\n<td style=\"text-align: center;\">219\u53f7\u6587\u7b2c\u5341\u516b\u6761<\/td>\n<td style=\"text-align: center;\">\u6839\u636e\u8d22\u653f\u90e8\u7684\u6307\u793a\u8fdb\u884c\u7b80\u4ecb<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">\u6295\u8d44\u9879\u76ee\u8f6c\u8ba9<\/td>\n<td style=\"text-align: center;\">CV 3700\/TCT-CS<\/td>\n<td style=\"text-align: center;\">\u7b26\u5408\u6761\u4ef6\u5373\u53ef\u514d\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">7<\/td>\n<td style=\"text-align: center;\">\u540c\u4e00\u5f20\u53d1\u7968\u4e0a\u7684\u5e94\u7a0e\u5546\u54c1\u548c\u975e\u5e94\u7a0e\u5546\u54c1<\/td>\n<td style=\"text-align: center;\">\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/td>\n<td style=\"text-align: center;\">\u5206\u5272\u7ebf\uff0c\u975e\u5e94\u7a0e\u90e8\u5206\u4e0d\u6263\u9664<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u660e\u786e\u533a\u5206\u8fd9\u4e9b\u60c5\u51b5\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u865a\u5047\u7533\u62a5\u3001\u4e27\u5931\u62b5\u6263\u6743\u5229\u751a\u81f3\u6b20\u7a0e\u3002<\/p>\n<h2>\u589e\u503c\u7a0e\u7279\u6b8a\u60c5\u51b5\u7533\u62a5\u53ca\u6838\u7b97\u8bf4\u660e<\/h2>\n<p>\u5b9e\u8df5\u4e2d\uff0c\u7533\u62a5\u6b63\u786e\u7684\u7a0e\u7387\u548c\u76ee\u6807\u7a0e\u662f\u89c4\u907f\u7a0e\u52a1\u98ce\u9669\u7684\u524d\u63d0\u3002\u4e0b\u8868\u5c06\u5e2e\u52a9\u4f01\u4e1a\u8bc6\u522b\u5e76\u51c6\u786e\u6838\u7b97\u5404\u79cd\u60c5\u51b5\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000; height: 120px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<thead>\n<tr style=\"height: 24px;\">\n<th style=\"text-align: center; height: 24px;\">\u5206\u7c7b<\/th>\n<th style=\"text-align: center; height: 24px;\">\u7a0e\u7387<\/th>\n<th style=\"text-align: center; height: 24px;\">\u8f93\u5165\u6263\u9664<\/th>\n<th style=\"text-align: center; height: 24px;\">\u5ba3\u8a00<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\">\u514d\u7a0e<\/td>\n<td style=\"text-align: center; height: 24px;\">0%<\/td>\n<td style=\"text-align: center; height: 24px;\">\u4e0d\u662f<\/td>\n<td style=\"text-align: center; height: 24px;\">\u672a\u7533\u62a5<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\">\u514d\u7a0e<\/td>\n<td style=\"text-align: center; height: 24px;\">\u6682\u65e0\u8bb0\u5f55<\/td>\n<td style=\"text-align: center; height: 24px;\">\u4e0d\u662f<\/td>\n<td style=\"text-align: center; height: 24px;\">\u8bf4\u660e\u8c41\u514d\u7684\u7406\u7531\u3002<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\">\u7a0e\u7387 0%<\/td>\n<td style=\"text-align: center; height: 24px;\">0%<\/td>\n<td style=\"text-align: center; height: 24px;\">\u662f\u7684\uff0c\u5982\u679c\u7b26\u5408\u6761\u4ef6<\/td>\n<td style=\"text-align: center; height: 24px;\">\u6b63\u5e38\u7533\u62a5<\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"text-align: center; height: 24px;\">\u65e0\u6295\u5165\u6263\u9664<\/td>\n<td style=\"text-align: center; height: 24px;\">&#8211;<\/td>\n<td style=\"text-align: center; height: 24px;\">\u4e0d\u662f<\/td>\n<td style=\"text-align: center; height: 24px;\">\u5355\u72ec\u8ddf\u8e2a\u60a8\u7684\u5f00\u652f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8fd9\u4e9b\u89c4\u5b9a\u8981\u6c42\u4f1a\u8ba1\u90e8\u95e8\u5728\u5904\u7406\u53d1\u7968\u3001\u7533\u62a5\u5355\u548c\u8bb0\u5f55\u6295\u5165\u4ea7\u51fa\u6210\u672c\u65f6\u8981\u7279\u522b\u6ce8\u610f\u3002<\/p>\n<h3>\u7533\u62a5\u8868<\/h3>\n<ul>\n<li>\u8868\u683c 01\/GTGT<\/li>\n<li>\u9644\u5f55 01-1\/GTGT \u9002\u7528\u4e8e 0% \u7684\u8f93\u51fa<\/li>\n<li>\u5728\u7a0e\u7387\u680f\u4e2d\u6ce8\u660e\u201c\u4e0d\u5f81\u7a0e\u201d\u6216\u201c\u514d\u7a0e\u201d<\/li>\n<\/ul>\n<h3>\u5f00\u5177\u53d1\u7968\u65f6\u7684\u6ce8\u610f\u4e8b\u9879<\/h3>\n<ul>\n<li>\u6b63\u786e\u7684\u65f6\u673a<\/li>\n<li>\u5546\u54c1\/\u670d\u52a1\u7684\u6b63\u786e\u5185\u5bb9<\/li>\n<li>\u975e\u5e94\u7a0e\u5546\u54c1\u548c\u5e94\u7a0e\u5546\u54c1\u9700\u5355\u72ec\u586b\u5199<\/li>\n<\/ul>\n<h2>\u5904\u7406\u7279\u6b8a\u60c5\u51b5\u65f6\u7684\u4e00\u4e9b\u5e38\u89c1\u9519\u8bef<\/h2>\n<p>\u4ee5\u4e0b\u662f\u4f01\u4e1a\u6700\u5bb9\u6613\u72af\u7684\u9519\u8bef\uff0c\u4f1a\u5bfc\u81f4\u6cd5\u5f8b\u540e\u679c\u6216\u88ab\u7a0e\u52a1\u673a\u5173\u6307\u63a7\uff1a<\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<thead>\n<tr>\n<th style=\"text-align: center;\">\u9519\u8bef<\/th>\n<th style=\"text-align: center;\">\u7ed3\u679c<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u53d1\u7968\u4ee3\u7801\u4e0d\u6b63\u786e<\/td>\n<td style=\"text-align: center;\">\u9020\u6210\u6570\u636e\u5931\u771f\uff0c\u5bb9\u6613\u6d88\u9664\u6210\u672c<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u65e0\u8f93\u5165\u5206\u79bb\u65e0\u6263\u9664<\/td>\n<td style=\"text-align: center;\">\u4e27\u5931\u6263\u9664\u6743\u5229\uff0c\u7ed3\u7b97\u540e\u53d6\u6d88\u8d44\u683c<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u8d26\u6237\u8fc7\u8d26\u9519\u8bef<\/td>\n<td style=\"text-align: center;\">\u9519\u8bef\u7684\u6210\u672c\u4f1a\u8ba1\u5f71\u54cd\u8d22\u52a1\u62a5\u8868<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u89e3\u51b3\u65b9\u6848\u662f\u4ec0\u4e48\uff1f\u4f01\u4e1a\u5e94\u8be5\u5efa\u7acb\u6e05\u6670\u7684\u5185\u90e8\u63a7\u5236\u6d41\u7a0b\uff0c\u5e76\u5b9a\u671f\u66f4\u65b0\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4ee5\u4fbf\u53ca\u65f6\u8c03\u6574\u3002<\/p>\n<h2>\u6709\u5173\u589e\u503c\u7a0e\u548c\u7279\u6b8a\u60c5\u51b5\u7684\u6700\u65b0\u6cd5\u5f8b\u66f4\u65b0\uff082025 \u5e74 - <em>\u5047\u8bbe\u6700\u65b0\u66f4\u65b0<\/em>)<\/h2>\n<p>2025 \u5e74\uff08\u5047\u8bbe\uff09\u7684\u4e00\u4e9b\u503c\u5f97\u6ce8\u610f\u7684\u65b0\u70b9\u5982\u4e0b\uff1a<\/p>\n<ul>\n<li>\u5173\u4e8e\u4e0d\u53ef\u9000\u8fd8\u63f4\u52a9\u7684\u589e\u503c\u7a0e\u9000\u8fd8\u7684\u6f84\u6e05<\/li>\n<li>\u8865\u5145\u8de8\u5883\u7535\u5b50\u670d\u52a1\u6df7\u5408\u53d1\u7968\u7533\u62a5\u89c4\u5b9a<\/li>\n<\/ul>\n<p>\u60a8\u53ef\u4ee5\u5728\u4ee5\u4e0b\u6cd5\u5f8b\u95e8\u6237\u7f51\u7ad9\u4e0a\u5173\u6ce8\u5b98\u65b9\u66f4\u65b0\uff1a <a href=\"https:\/\/thuvienphapluat.vn\/\" target=\"_blank\" rel=\"noopener\">\u6cd5\u5f8b\u56fe\u4e66\u9986<\/a> \u6216\u8005 <a href=\"https:\/\/www.gdt.gov.vn\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u603b\u5c40\u7535\u5b50\u4fe1\u606f\u95e8\u6237<\/a>.<\/p>\n<h3>\u73b0\u5b9e\u60c5\u51b5\uff1a\u51fa\u53e3\u8f6f\u4ef6\u589e\u503c\u7a0e\u5904\u7406\u9519\u8bef\u2014\u2014\u79d1\u6280\u4f01\u4e1a\u7684\u6559\u8bad<\/h3>\n<p>\u80e1\u5fd7\u660e\u5e02\u4e00\u5bb6\u79d1\u6280\u516c\u53f8\u5c06\u8f6f\u4ef6\u51fa\u53e3\u5230\u56fd\u5916\uff0c\u4f46\u7531\u4e8e\u7f3a\u4e4f\u5145\u8db3\u7684\u94f6\u884c\u4ed8\u6b3e\u5355\u636e\u548c\u53cc\u8bed\u5408\u540c\uff0c\u5bfc\u81f4\u8be5\u7b14\u6536\u5165\u4e0d\u9002\u75280%\u7a0e\u7387\uff0c\u800c\u662f\u9002\u752810%\u9500\u9879\u7a0e\u7387\uff0c\u540c\u65f6\u5931\u53bb\u4e86\u9000\u8fd8\u8fdb\u9879\u589e\u503c\u7a0e\u7684\u6743\u5229\u3002<\/p>\n<p>\u6b64\u6848\u7ed9\u79d1\u6280\u516c\u53f8\u6572\u54cd\u4e86\u8b66\u949f\uff1a\u5728\u63d0\u4f9b\u8de8\u5883\u670d\u52a1\u65f6\uff0c\u5e94\u5728\u5f00\u5177\u53d1\u7968\u524d\u6807\u51c6\u5316\u8f93\u5165\u6587\u4ef6\u3001\u5408\u540c\u548c\u51fa\u53e3\u6587\u4ef6\u3002<\/p>\n<h3>\u4f01\u4e1a\u9047\u5230\u589e\u503c\u7a0e\u7279\u6b8a\u60c5\u51b5\u8be5\u600e\u4e48\u529e\uff1f<\/h3>\n<ol>\n<li>\u4ed4\u7ec6\u5ba1\u67e5\u6587\u4ef6\uff1a\u5408\u540c\u3001\u53d1\u7968\u3001\u94f6\u884c\u4ed8\u6b3e\u3002<\/li>\n<li>\u5982\u679c\u6709\u7591\u95ee\uff0c\u8bf7\u5411\u5f53\u5730\u7a0e\u52a1\u673a\u5173\u5bfb\u6c42\u4e66\u9762\u6307\u5bfc\u3002<\/li>\n<li>\u4e0e\u4fe1\u8a89\u826f\u597d\u7684\u54a8\u8be2\u516c\u53f8\u5408\u4f5c\uff0c\u5168\u9762\u7ba1\u63a7\u589e\u503c\u7a0e\u76f8\u5173\u8054\u7cfb\u3002<\/li>\n<\/ol>\n<h2>\u7ed3\u8bba\uff1a\u4e3b\u52a8\u4e86\u89e3\u589e\u503c\u7a0e\u7684\u7279\u6b8a\u60c5\u51b5\u662f\u4e3a\u4e86\u4fdd\u62a4\u4f01\u4e1a<\/h2>\n<p>\u589e\u503c\u7a0e\u7279\u6b8a\u60c5\u51b5\u5c5e\u4e8e\u201c\u7070\u8272\u5730\u5e26\u201d\uff0c\u98ce\u9669\u8f83\u9ad8\u3002\u5982\u679c\u5904\u7406\u4e0d\u5f53\uff0c\u4f01\u4e1a\u53ef\u80fd\u4f1a\u9762\u4e34\u591a\u7f34\u7a0e\u6b3e\u3001\u4e27\u5931\u62b5\u6263\u6743\u5229\u751a\u81f3\u65e0\u6cd5\u9000\u7a0e\u7684\u98ce\u9669\u3002\u4e86\u89e3\u6cd5\u89c4\u3001\u6b63\u786e\u7533\u62a5\u5e76\u53ca\u65f6\u638c\u63e1\u76f8\u5173\u6cd5\u5f8b\u89c4\u5b9a\u662f\u4fdd\u62a4\u81ea\u8eab\u6743\u76ca\u7684\u6700\u6709\u6548\u65b9\u6cd5\u3002<\/p>\n<p>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc\u652f\u6301\u4f01\u4e1a\u5904\u7406\u4e0e\u589e\u503c\u7a0e\u6709\u5173\u7684\u6240\u6709\u7279\u6b8a\u60c5\u51b5\uff1a\u4ece\u54a8\u8be2\u3001\u51c6\u5907\u6587\u4ef6\u5230\u4ee3\u8868\u4f01\u4e1a\u4e0e\u7a0e\u52a1\u673a\u5173\u5408\u4f5c\u3002<\/p>\n<p><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\">&gt; \u53c2\u8003 MAN \u7684\u4e13\u4e1a\u4f1a\u8ba1\u670d\u52a1<\/a><\/p>\n<p><a href=\"https:\/\/man.net.vn\/dich-vu-hoan-thue-gtgt\/\" target=\"_blank\" rel=\"noopener\">&gt; \u652f\u6301\u6309\u89c4\u5b9a\u9000\u8fd8\u589e\u503c\u7a0e<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) l\u00e0 lo\u1ea1i thu\u1ebf gi\u00e1n thu ph\u1ed5 bi\u1ebfn t\u1ea1i Vi\u1ec7t Nam, \u0111\u00e1nh v\u00e0o gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng cu\u1ed1i c\u00f9ng. Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u00e1ch x\u1eed l\u00fd thu\u1ebf GTGT c\u0169ng \u0111\u01a1n gi\u1ea3n. C\u00f3 nhi\u1ec1u [&hellip;]<\/p>","protected":false},"author":2,"featured_media":2110,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-1510","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\/1510","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=1510"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/1510\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/2110"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=1510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=1510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=1510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}