{"id":3408,"date":"2025-09-23T10:38:43","date_gmt":"2025-09-23T03:38:43","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3408"},"modified":"2025-09-23T10:38:43","modified_gmt":"2025-09-23T03:38:43","slug":"ke-khai-bo-sung-thue-gtgt-dau-vao","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/ke-khai-bo-sung-thue-gtgt-dau-vao\/","title":{"rendered":"2025\u5e747\u67081\u65e5\u540e\u8865\u62a5\u9519\u8bef\u6216\u7f3a\u5931\u8fdb\u9879\u589e\u503c\u7a0e\u7684\u7533\u62a5\u539f\u5219"},"content":{"rendered":"<p style=\"text-align: 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style=\"font-weight: 400;\">\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> \u7eb3\u7a0e\u7533\u62a5\u59cb\u7ec8\u662f\u4f01\u4e1a\u7684\u91cd\u8981\u5de5\u4f5c\u4e4b\u4e00\uff0c\u5bf9\u51c6\u786e\u6027\u8981\u6c42\u6781\u9ad8\u3002\u7136\u800c\uff0c\u73b0\u5b9e\u4e2d\u5e76\u975e\u6240\u6709\u4f01\u4e1a\u90fd\u80fd\u4e00\u6b21\u6027\u7533\u62a5\u51c6\u786e\u65e0\u8bef\u3002\u7533\u62a5\u9519\u8bef\uff0c\u5c24\u5176\u662f\u8fdb\u9879\u589e\u503c\u7a0e\u7533\u62a5\u9519\u8bef\uff0c\u53ef\u80fd\u5bfc\u81f4\u4f01\u4e1a\u4e27\u5931\u62b5\u6263\u7a0e\u6b3e\u7684\u6743\u5229\uff0c\u751a\u81f3\u9762\u4e34\u884c\u653f\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u638c\u63e1\u8fdb\u9879\u589e\u503c\u7a0e\u3001\u8fdb\u9879\u589e\u503c\u7a0e\u9644\u52a0\u7533\u62a5\u7b49\u57fa\u672c\u6982\u5ff5\u5341\u5206\u5fc5\u8981\uff0c\u6b63\u786e\u7406\u89e3\u8fd9\u4e9b\u6982\u5ff5\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u7ef4\u62a4\u81ea\u8eab\u6743\u76ca\u3001\u964d\u4f4e\u6cd5\u5f8b\u98ce\u9669\uff0c\u8fd8\u80fd\u4f18\u5316\u751f\u4ea7\u7ecf\u8425\u8fc7\u7a0b\u4e2d\u7684\u7a0e\u52a1\u6210\u672c\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4ec0\u4e48\u662f\u8fdb\u9879\u589e\u503c\u7a0e\uff1f<\/b><\/h3>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/thue-gtgt-dau-ra-va-dau-vao-va-cap-nhat-moi-2025\/\"><span style=\"font-weight: 400;\">\u8fdb\u9879\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> \u8fdb\u9879\u589e\u503c\u7a0e\u662f\u6307\u4f01\u4e1a\u4e3a\u751f\u4ea7\u7ecf\u8425\u6d3b\u52a8\u91c7\u8d2d\u8d27\u7269\u548c\u670d\u52a1\u65f6\u7f34\u7eb3\u7684\u589e\u503c\u7a0e\u3002\u4f01\u4e1a\u5728\u8ba1\u7b97\u5e94\u7eb3\u7a0e\u989d\u65f6\uff0c\u7a0e\u52a1\u673a\u5173\u5141\u8bb8\u6263\u9664\u8fd9\u90e8\u5206\u7a0e\u6b3e\u3002\u6362\u53e5\u8bdd\u8bf4\uff0c\u8fdb\u9879\u589e\u503c\u7a0e\u662f\u6307\u4f01\u4e1a\u201c\u5df2\u652f\u4ed8\u201d\u7ed9\u4f9b\u5e94\u5546\u7684\u7a0e\u6b3e\uff0c\u4f46\u4f01\u4e1a\u6709\u6743\u4ece\u9500\u9879\u589e\u503c\u7a0e\u4e2d\u6263\u9664\u8fd9\u90e8\u5206\u7a0e\u6b3e\uff0c\u4ece\u800c\u51cf\u5c11\u4f01\u4e1a\u5b9e\u9645\u5e94\u5411\u56fd\u5bb6\u7f34\u7eb3\u7684\u7a0e\u6b3e\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4ec0\u4e48\u662f\u8fdb\u9879\u589e\u503c\u7a0e\u9644\u52a0\u7533\u62a5\uff1f<\/b><\/h3>\n<figure id=\"attachment_3410\" aria-describedby=\"caption-attachment-3410\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3410\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Ke-khai-bo-sung-thue-GTGT-dau-vao-la-gi.jpg\" alt=\"K\u00ea khai b\u1ed5 sung thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 g\u00ec\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Ke-khai-bo-sung-thue-GTGT-dau-vao-la-gi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Ke-khai-bo-sung-thue-GTGT-dau-vao-la-gi-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Ke-khai-bo-sung-thue-GTGT-dau-vao-la-gi-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Ke-khai-bo-sung-thue-GTGT-dau-vao-la-gi-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Ke-khai-bo-sung-thue-GTGT-dau-vao-la-gi-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3410\" class=\"wp-caption-text\">\u4ec0\u4e48\u662f\u8fdb\u9879\u589e\u503c\u7a0e\u9644\u52a0\u7533\u62a5\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u5de5\u4f5c\u8fc7\u7a0b\u4e2d\uff0c\u5e76\u975e\u603b\u662f\u4ece\u4e00\u5f00\u59cb\u5c31\u7533\u62a5\u6b63\u786e\u3002\u56e0\u6b64\uff0c\u8865\u5145\u7533\u62a5\u8fdb\u9879\u7a0e\u989d\u7684\u6982\u5ff5\u53ef\u4ee5\u7406\u89e3\u4e3a\u4f01\u4e1a\u63d0\u4ea4\u7684\u8865\u5145\u8c03\u6574\u7533\u62a5\uff0c\u4ee5\u7ea0\u6b63\u9519\u8bef\u5e76\u8865\u5145\u4e0e\u8fdb\u9879\u7a0e\u989d\u76f8\u5173\u7684\u7f3a\u5931\u6570\u636e\u3002\u8fd9\u662f\u4f01\u4e1a\u7684\u6743\u5229\u548c\u4e49\u52a1\u3002\u5982\u679c\u4f01\u4e1a\u672a\u53ca\u65f6\u8865\u5145\u7533\u62a5\uff0c\u53ef\u80fd\u4f1a\u4e27\u5931\u62b5\u6263\u6743\u5229\uff0c\u751a\u81f3\u53ef\u80fd\u53d7\u5230\u7a0e\u52a1\u884c\u653f\u5904\u7f5a\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u8fdb\u9879\u7a0e\u989d\u8865\u5145\u7533\u62a5\u76f8\u5173\u6cd5\u5f8b\u4f9d\u636e<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u6b63\u786e\u7533\u62a5\u9644\u52a0\u8fdb\u9879\u589e\u503c\u7a0e\uff0c\u4f01\u4e1a\u9700\u8981\u4f9d\u8d56\u7279\u5b9a\u7684\u6cd5\u5f8b\u6587\u4ef6\u3002\u8fd9\u4e9b\u6587\u4ef6\u4e0d\u4ec5\u660e\u786e\u4e86\u4f01\u4e1a\u7684\u6743\u5229\u548c\u4e49\u52a1\uff0c\u8fd8\u63d0\u4f9b\u4e86\u6709\u5173\u53d1\u73b0\u9519\u8bef\u6216\u4e0d\u5b8c\u6574\u7533\u62a5\u7684\u987a\u5e8f\u3001\u7a0b\u5e8f\u548c\u539f\u5219\u7684\u8be6\u7ec6\u8bf4\u660e\u3002\u4e0b\u8868\u603b\u7ed3\u4e86\u4f01\u4e1a\u9700\u8981\u53c2\u8003\u7684\u91cd\u8981\u6cd5\u5f8b\u4f9d\u636e\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u8fdb\u9879\u7a0e\u989d\u8865\u7533\u62a5\u76f8\u5173\u6cd5\u5f8b\u4f9d\u636e\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 19.5391%;\"><b>\u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\n<td style=\"text-align: center; width: 61.8236%;\"><b>\u8fdb\u9879\u7a0e\u989d\u8865\u5145\u7533\u62a5\u4e3b\u8981\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center; width: 17.8357%;\"><b>\u751f\u6548\u65e5\u671f\/\u53d1\u884c\u65e5\u671f<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.5391%;\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=212476&amp;classid=1&amp;orggroupid=1\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u6cd5\u7b2c48\/2024\/QH15\u53f7<\/span><\/a><\/td>\n<td style=\"width: 61.8236%;\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u7684\u57fa\u672c\u89c4\u5b9a\u3001\u8fdb\u9879\u7a0e\u989d\u62b5\u6263\u6743\u3001\u7533\u62a5\u7eb3\u7a0e\u4e49\u52a1\u3001\u6709\u8bef\u65f6\u7684\u8865\u62a5\u6743\u5229\u3002<\/span><\/td>\n<td style=\"width: 17.8357%; text-align: center;\"><span style=\"font-weight: 400;\">\u81ea 2025 \u5e74 7 \u6708 1 \u65e5\u8d77\u751f\u6548<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.5391%;\"><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\"><span style=\"font-weight: 400;\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><\/td>\n<td style=\"width: 61.8236%;\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u6cd5\u5b9e\u65bd\u7ec6\u5219\uff0c\u5305\u62ec\u8fdb\u9879\u7a0e\u989d\u8865\u7533\u62a5\u7684\u987a\u5e8f\u3001\u7a0b\u5e8f\u3001\u539f\u5219\u7b49\u3002<\/span><\/td>\n<td style=\"width: 17.8357%; text-align: center;\"><span style=\"font-weight: 400;\">2025\u5e74\u53d1\u884c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.5391%;\"><a href=\"https:\/\/luatvietnam.vn\/thue\/cong-van-3915-ct-cs-2025-cua-cuc-thue-ve-tra-loi-kien-nghi-cua-tap-doan-cong-nghiep-nang-luong-quoc-gia-viet-nam-411908-d6.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u8c03\u5ea6 3915\/CT-CS <\/span><\/a><span style=\"font-weight: 400;\">\uff08\u7a0e\u52a1\u5c40\uff09<\/span><\/td>\n<td style=\"width: 61.8236%;\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u653f\u7b56\u5177\u4f53\u6307\u5bfc\uff0c\u89e3\u7b54\u90e8\u5206\u4f01\u4e1a\u8fdb\u9879\u7a0e\u989d\u7533\u62a5\u9519\u8bef\u6216\u7f3a\u5931\u7684\u60c5\u51b5\uff0c\u5f3a\u8c03\u4f01\u4e1a\u8865\u7533\u62a5\u65f6\u7684\u6743\u5229\u548c\u4e49\u52a1\u3002<\/span><\/td>\n<td style=\"width: 17.8357%; text-align: center;\"><span style=\"font-weight: 400;\">18\/09\/2025<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u4ec0\u4e48\u60c5\u51b5\u4e0b\u9700\u8981\u7533\u62a5\u9644\u52a0\u8fdb\u9879\u589e\u503c\u7a0e\uff1f<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e76\u975e\u6240\u6709\u60c5\u51b5\u90fd\u8981\u6c42\u4f01\u4e1a\u8fdb\u884c\u8fdb\u9879\u589e\u503c\u7a0e\u8865\u7533\u62a5\u3002\u4f46\u662f\uff0c\u5f53\u53d1\u73b0\u4e0e\u8fdb\u9879\u53d1\u7968\u76f8\u5173\u7684\u9519\u8bef\u6216\u9057\u6f0f\u65f6\uff0c\u4f01\u4e1a\u9700\u8981\u8fdb\u884c\u8fdb\u9879\u589e\u503c\u7a0e\u8865\u7533\u62a5\uff0c\u4ee5\u786e\u4fdd\u7a0e\u6b3e\u62b5\u6263\u6743\u5229\u5e76\u907f\u514d\u88ab\u5904\u7f5a\u7684\u98ce\u9669\u3002\u4e00\u4e9b\u5178\u578b\u6848\u4f8b\u5305\u62ec\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u8fdb\u9879\u589e\u503c\u7a0e\u53d1\u7968\u6570\u636e\u4e0d\u6b63\u786e<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u53d1\u7968\u4fe1\u606f\u6709\u8bef\u65f6\uff0c\u4f8b\u5982\u8d27\u7269\u4ef7\u503c\u3001\u589e\u503c\u7a0e\u989d\u6216\u5356\u65b9\/\u4e70\u65b9\u4fe1\u606f\u6709\u8bef\uff0c\u4f01\u4e1a\u9700\u8981\u8fdb\u884c\u8fdb\u9879\u7a0e\u989d\u8865\u5145\u7533\u62a5\uff0c\u8fdb\u884c\u6570\u636e\u8c03\u6574\uff0c\u786e\u4fdd\u53ef\u62b5\u6263\u7a0e\u989d\u771f\u5b9e\u6709\u6548\uff0c\u7ef4\u62a4\u4f01\u4e1a\u7684\u5408\u6cd5\u6743\u76ca\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u91c7\u8d2d\u53d1\u7968\u7f3a\u5931\u6216\u4e22\u5931<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5728\u7eb3\u7a0e\u671f\u95f4\u5fd8\u8bb0\u7533\u62a5\u4e00\u5f20\u6216\u591a\u5f20\u8fdb\u9879\u589e\u503c\u7a0e\u53d1\u7968\uff0c\u5219\u9700\u8981\u7533\u62a5\u8865\u7533\u62a5\u8fdb\u9879\u589e\u503c\u7a0e\u3002\u6b64\u7a0b\u5e8f\u6709\u52a9\u4e8e\u786e\u4fdd\u6240\u6709\u8fdb\u9879\u589e\u503c\u7a0e\u5747\u5df2\u5168\u989d\u62b5\u6263\uff0c\u907f\u514d\u9519\u5931\u7a0e\u6536\u4f18\u60e0\uff0c\u5e76\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5df2\u53d6\u6d88\u3001\u66f4\u6362\u6216\u8c03\u6574\u4f46\u672a\u66f4\u65b0\u7684\u53d1\u7968<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u91c7\u8d2d\u53d1\u7968\u88ab\u6ce8\u9500\u3001\u6362\u53d1\u6216\u8c03\u6574\uff0c\u800c\u4f01\u4e1a\u5c1a\u672a\u66f4\u65b0\u7eb3\u7a0e\u7533\u62a5\u5355\u6570\u636e\u65f6\uff0c\u9700\u8981\u7533\u62a5\u8865\u7f34\u8fdb\u9879\u7a0e\u989d\u3002\u6b64\u4e3e\u6709\u52a9\u4e8e\u6b63\u786e\u53cd\u6620\u5b9e\u9645\u8fdb\u9879\u7a0e\u989d\uff0c\u786e\u4fdd\u4f01\u4e1a\u4f9d\u6cd5\u4eab\u53d7\u7a0e\u524d\u6263\u9664\uff0c\u5e76\u5b8c\u5168\u7b26\u5408\u7a0e\u52a1\u673a\u5173\u7684\u89c4\u5b9a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7533\u62a5\u671f\u9650\u4e0d\u6b63\u786e<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u5728\u67d0\u4e00\u671f\u95f4\u5f00\u5177\u53d1\u7968\uff0c\u800c\u9519\u8bef\u5730\u5c06\u5176\u7533\u62a5\u5230\u53e6\u4e00\u671f\u95f4\u65f6\uff0c\u9700\u8981\u989d\u5916\u7533\u62a5\u8fdb\u9879\u589e\u503c\u7a0e\u3002\u6b64\u4e3e\u6709\u52a9\u4e8e\u786e\u4fdd\u53d1\u7968\u4e0e\u589e\u503c\u7a0e\u7533\u62a5\u671f\u95f4\u7684\u4e00\u81f4\u6027\uff0c\u540c\u65f6\u7ef4\u62a4\u4f01\u4e1a\u7684\u5408\u6cd5\u62b5\u6263\u7a0e\u6b3e\u6743\u5229\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u65b0\u7a0e\u6cd5\u4e0b\u8fdb\u9879\u589e\u503c\u7a0e\u8865\u7533\u62a5\u539f\u5219<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u589e\u503c\u7a0e\u65b0\u89c4\uff0c\u4f01\u4e1a\u5728\u53d1\u73b0\u8fdb\u9879\u589e\u503c\u7a0e\u9519\u8bef\u65f6\uff0c\u9700\u6309\u7167\u4ee5\u4e0b\u539f\u5219\u8fdb\u884c\u8865\u7533\u62a5\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u53d1\u73b0\u9519\u8bef\u65f6\u5e94\u7acb\u5373\u4f5c\u51fa\u8865\u5145\u7533\u62a5\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e00\u65e6\u53d1\u73b0\u8fdb\u9879\u7a0e\u989d\u8865\u7533\u62a5\u6709\u8bef\uff0c\u4f01\u4e1a\u987b\u7acb\u5373\u5728\u5f53\u671f\u8865\u7533\u62a5\uff0c\u786e\u4fdd\u7533\u62a5\u4fe1\u606f\u59cb\u7ec8\u51c6\u786e\u900f\u660e\uff0c\u907f\u514d\u56e0\u5c11\u7533\u62a5\u6216\u9519\u8bef\u7533\u62a5\u800c\u4ea7\u751f\u7684\u6cd5\u5f8b\u98ce\u9669\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u9519\u8bef\u589e\u52a0\u5e94\u7f34\u7a0e\u6b3e<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u589e\u503c\u7a0e\u7533\u62a5\u8fc7\u7a0b\u4e2d\uff0c\u96be\u514d\u4f1a\u53d1\u73b0\u5bfc\u81f4\u5e94\u7eb3\u7a0e\u989d\u53d8\u5316\u7684\u9519\u8bef\u3002\u7279\u522b\u662f\u5f53\u9519\u8bef\u5bfc\u81f4\u5e94\u7eb3\u7a0e\u989d\u589e\u52a0\u65f6\uff0c\u4f01\u4e1a\u9700\u8981\u53ca\u65f6\u8865\u7533\u62a5\u8fdb\u9879\u7a0e\u989d\u5e76\u8fdb\u884c\u5904\u7406\uff0c\u4ee5\u786e\u4fdd\u9075\u5b88\u6cd5\u5f8b\u89c4\u5b9a\u5e76\u907f\u514d\u8d22\u52a1\u8d23\u4efb\u98ce\u9669\u3002<\/span><\/p>\n<figure id=\"attachment_3412\" aria-describedby=\"caption-attachment-3412\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3412\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ke-khai-bo-sung-thue-GTGT-dau-vao-theo-luat-moi.jpg\" alt=\"Nguy\u00ean t\u1eafc k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o theo lu\u1eadt m\u1edbi\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ke-khai-bo-sung-thue-GTGT-dau-vao-theo-luat-moi.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ke-khai-bo-sung-thue-GTGT-dau-vao-theo-luat-moi-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ke-khai-bo-sung-thue-GTGT-dau-vao-theo-luat-moi-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ke-khai-bo-sung-thue-GTGT-dau-vao-theo-luat-moi-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Nguyen-tac-ke-khai-bo-sung-thue-GTGT-dau-vao-theo-luat-moi-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3412\" class=\"wp-caption-text\">\u65b0\u7a0e\u6cd5\u4e0b\u8fdb\u9879\u589e\u503c\u7a0e\u8865\u7533\u62a5\u539f\u5219<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u800c\u8a00\uff0c\u5982\u679c\u51fa\u73b0\u9519\u8bef\u5bfc\u81f4\u5e94\u7eb3\u7a0e\u989d\u8f83\u4e0a\u6b21\u7533\u62a5\u589e\u52a0\uff0c\u4f01\u4e1a\u5fc5\u987b\u7acb\u5373\u8865\u7f34\u5dee\u989d\uff0c\u5e76\u6309\u89c4\u5b9a\u8ba1\u7b97\u6ede\u7eb3\u91d1\u3002\u8fd9\u4e0d\u4ec5\u786e\u4fdd\u56fd\u5bb6\u5f81\u6536\u8db3\u591f\u7684\u7a0e\u6b3e\uff0c\u4e5f\u6709\u52a9\u4e8e\u4f01\u4e1a\u5c65\u884c\u8d22\u52a1\u4e49\u52a1\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3e\u4f8b\u8bf4\u660e\uff1a\u67d0\u4f01\u4e1a\u5c11\u62a5\u8fdb\u9879\u7a0e\u53d1\u7968\uff0c\u5bfc\u81f4\u53ef\u62b5\u6263\u7a0e\u989d\u51cf\u5c11\u3002\u4e00\u7ecf\u53d1\u73b0\uff0c\u8be5\u4f01\u4e1a\u5fc5\u987b\u8865\u62a5\u8fdb\u9879\u7a0e\u989d\uff0c\u5e76\u6309\u89c4\u5b9a\u7f34\u7eb3\u5c11\u62a5\u7684\u7a0e\u6b3e\u548c\u6ede\u7eb3\u91d1\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u51cf\u5c11\u5e94\u7eb3\u7a0e\u989d\u6216\u589e\u52a0\u514d\u7a0e\u989d\u7684\u9519\u8bef<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u589e\u503c\u7a0e\u7533\u62a5\u8fc7\u7a0b\u4e2d\uff0c\u4e0d\u4ec5\u5b58\u5728\u589e\u52a0\u5e94\u7eb3\u7a0e\u989d\u7684\u9519\u8bef\uff0c\u4e5f\u5b58\u5728\u51cf\u5c11\u5e94\u7eb3\u7a0e\u989d\u6216\u589e\u52a0\u62b5\u6263\u989d\u7684\u9519\u8bef\uff0c\u8fd9\u4e9b\u60c5\u51b5\u4e5f\u9700\u8981\u4f9d\u6cd5\u4f9d\u89c4\u5904\u7406\uff0c\u65e2\u4fdd\u969c\u4f01\u4e1a\u7eb3\u7a0e\u6743\u76ca\uff0c\u53c8\u80fd\u4fdd\u6301\u7533\u62a5\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u9519\u8bef\u5bfc\u81f4\u5e94\u7eb3\u7a0e\u989d\u51cf\u5c11\u6216\u53ef\u62b5\u6263\u589e\u503c\u7a0e\u989d\u589e\u52a0\uff0c\u5219\u5dee\u989d\u4e0d\u4f1a\u88ab\u62b9\u53bb\uff0c\u800c\u662f\u7533\u62a5\u4e3a\u9644\u52a0\u8fdb\u9879\u589e\u503c\u7a0e\uff0c\u5e76\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u4e2a\u7eb3\u7a0e\u671f\u3002\u8fd9\u79cd\u5904\u7406\u65b9\u5f0f\u6709\u52a9\u4e8e\u4f01\u4e1a\u4fdd\u7559\u53ef\u62b5\u6263\u7a0e\u6b3e\u7684\u6743\u5229\uff0c\u800c\u4e0d\u4f1a\u5f71\u54cd\u5f53\u524d\u7684\u7a0e\u52a1\u8bb0\u5f55\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3e\u4f8b\u8bf4\u660e\uff1a\u4f01\u4e1a\u53d1\u73b0\u8f93\u5165\u53d1\u7968\u6709\u8bef\uff0c\u5bfc\u81f4\u672a\u62b5\u6263\u7a0e\u989d\u3002\u4f01\u4e1a\u81ea\u884c\u7533\u62a5\u4e86\u9644\u52a0\u8fdb\u9879\u589e\u503c\u7a0e\uff0c\u8be5\u9644\u52a0\u62b5\u6263\u7a0e\u989d\u5c06\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u671f\u95f4\u7ee7\u7eed\u62b5\u6263\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4e0d\u8981\u5220\u9664\u65e7\u6570\u636e\uff0c\u58f0\u660e\u9644\u52a0\u6570\u636e\u5e76\u8fdb\u884c\u89e3\u91ca<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u589e\u503c\u7a0e\u8865\u7533\u62a5\u8fc7\u7a0b\u4e2d\uff0c\u4e00\u4e2a\u91cd\u8981\u7684\u539f\u5219\u662f\u4e0d\u8981\u5220\u9664\u6216\u7f16\u8f91\u65e7\u7684\u7533\u62a5\u6570\u636e\uff0c\u800c\u662f\u8981\u5b8c\u6574\u5730\u8865\u5168\u6b63\u786e\u7684\u6570\u5b57\uff0c\u540c\u65f6\u8981\u8be6\u7ec6\u8bf4\u660e\u8865\u7533\u62a5\u7684\u539f\u56e0\uff0c\u660e\u786e\u8bf4\u660e\u53d1\u73b0\u7684\u9519\u8bef\u4ee5\u53ca\u5982\u4f55\u8ba1\u7b97\u7a0e\u989d\u5dee\u5f02\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8fd9\u6709\u52a9\u4e8e\u786e\u4fdd\u7a0e\u52a1\u8bb0\u5f55\u7684\u900f\u660e\u5ea6\u548c\u5b8c\u6574\u6027\uff0c\u65b9\u4fbf\u7a0e\u52a1\u673a\u5173\u8fdb\u884c\u4ea4\u53c9\u6838\u5bf9\u548c\u6838\u5bf9\u3002\u8bf4\u660e\u6587\u4ef6\u5e94\u660e\u786e\u8f7d\u660e\u9996\u6b21\u7533\u62a5\u671f\u9650\u3001\u5df2\u7533\u62a5\u7a0e\u989d\u3001\u8865\u7533\u62a5\u7a0e\u989d\u3001\u9519\u8bef\u539f\u56e0\u53ca\u9002\u7528\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002\u6b64\u79cd\u65b9\u5f0f\u65e2\u4fdd\u969c\u4f01\u4e1a\u5229\u76ca\uff0c\u53c8\u7b26\u5408\u7a0e\u6cd5\u89c4\u5b9a\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u8fdb\u9879\u7a0e\u989d\u8865\u5145\u7533\u62a5\u6d41\u7a0b<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u786e\u4fdd\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u7ef4\u62a4\u7a0e\u6743\uff0c\u4f01\u4e1a\u53ef\u6309\u7167\u4ee5\u4e0b5\u4e2a\u6807\u51c6\u6b65\u9aa4\u8fdb\u884c\u8fdb\u9879\u7a0e\u989d\u8865\u7533\u62a5\uff1a<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6b65\u9aa4 1\uff1a\u8bc6\u522b\u9519\u8bef<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9996\u5148\uff0c\u4f01\u4e1a\u9700\u8981\u5c06\u53d1\u7968\u3001\u5355\u636e\u548c\u8d26\u7c3f\u4e0e\u5df2\u63d0\u4ea4\u7684\u589e\u503c\u7a0e\u7533\u62a5\u5355\u8fdb\u884c\u6bd4\u5bf9\u3002\u5982\u679c\u53d1\u73b0\u4e0e\u8fdb\u9879\u589e\u503c\u7a0e\u76f8\u5173\u7684\u9519\u8bef\uff0c\u9700\u8981\u8fdb\u884c\u6807\u8bb0\u5e76\u6e05\u6670\u6807\u8bc6\uff0c\u4ee5\u4fbf\u8fdb\u884c\u8865\u7533\u62a5\u3002\u51c6\u786e\u8bc6\u522b\u9519\u8bef\u662f\u6b63\u786e\u3001\u5b8c\u6574\u5730\u8865\u7533\u62a5\u8fdb\u9879\u589e\u503c\u7a0e\u7684\u91cd\u8981\u6b65\u9aa4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b2c 2 \u6b65\uff1a\u51c6\u5907\u8865\u5145\u58f0\u660e<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u8fdb\u5165\u7a0e\u52a1\u901a\u6216HTKK\u7cfb\u7edf\uff0c\u9009\u62e9\u76f8\u5e94\u7eb3\u7a0e\u671f\u7684\u8865\u5145\u7533\u62a5\u9879\u76ee\u3002\u6b64\u6b65\u9aa4\u9700\u8981\u51c6\u786e\u5f55\u5165\u53d1\u7968\u4fe1\u606f\u4ee5\u53ca\u9519\u8bef\u8fdb\u9879\u7a0e\u989d\u7684\u76f8\u5173\u6570\u636e\u3002\u8fd9\u662f\u8fdb\u9879\u7a0e\u989d\u8865\u5145\u7533\u62a5\u6d41\u7a0b\u7684\u6838\u5fc3\u6b65\u9aa4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6b65\u9aa43\uff1a\u8865\u5145\u8bf4\u660e<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5fc5\u987b\u6e05\u6670\u5730\u8bf4\u660e\u9519\u8bef\u539f\u56e0\uff0c\u4f8b\u5982\u53d1\u7968\u7f3a\u5931\u3001\u6570\u636e\u5f55\u5165\u9519\u8bef\u6216\u4f9b\u5e94\u5546\u8c03\u6574\u3002\u900f\u660e\u7684\u89e3\u91ca\u6709\u52a9\u4e8e\u7a0e\u52a1\u673a\u5173\u4e86\u89e3\u539f\u56e0\u5e76\u786e\u8ba4\u8865\u5145\u7533\u62a5\u7684\u5408\u6cd5\u6027\u3002\u8fd9\u4e5f\u662f\u5b8c\u6210\u8fdb\u9879\u589e\u503c\u7a0e\u8865\u5145\u7533\u62a5\u7684\u91cd\u8981\u6b65\u9aa4\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b2c\u56db\u6b65\uff1a\u63d0\u4ea4\u7533\u62a5\u53ca\u7f34\u7a0e<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b8c\u6210\u8865\u5145\u7533\u62a5\u5e76\u89e3\u91ca\u9519\u8bef\u539f\u56e0\u540e\uff0c\u4e0b\u4e00\u6b65\u662f\u63d0\u4ea4\u8fdb\u9879\u589e\u503c\u7a0e\u8865\u5145\u7533\u62a5\u8868\u4ee5\u53ca\u76f8\u5173\u7a0e\u6b3e\u3002\u8fd9\u786e\u4fdd\u4f01\u4e1a\u5c65\u884c\u8d22\u52a1\u4e49\u52a1\uff0c\u5e76\u907f\u514d\u53d7\u5230\u7a0e\u52a1\u673a\u5173\u5904\u7f5a\u7684\u98ce\u9669\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8865\u7533\u62a5\u589e\u52a0\u5e94\u7eb3\u7a0e\u989d\u7684\uff0c\u4f01\u4e1a\u5e94\u5f53\u7acb\u5373\u6309\u7167\u89c4\u5b9a\u8865\u7f34\u5dee\u989d\u548c\u6ede\u7eb3\u91d1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8865\u62a5\u51cf\u5c11\u5e94\u7eb3\u7a0e\u989d\u6216\u8005\u589e\u52a0\u62b5\u6263\u7a0e\u989d\u7684\uff0c\u5176\u5dee\u989d\u90e8\u5206\uff0c\u51c6\u4e88\u7ed3\u8f6c\u81f3\u4e0b\u4e00\u7eb3\u7a0e\u671f\u95f4\u62b5\u6263\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>\u6b65\u9aa4 5\uff1a\u4fdd\u5b58\u6587\u4ef6<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u987b\u4fdd\u5b58\u8865\u5145\u7533\u62a5\u5355\u3001\u53d1\u7968\u53ca\u76f8\u5173\u51ed\u8bc1\u81f3\u5c1110\u5e74\uff0c\u4f5c\u4e3a\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u65f6\u8bc1\u660e\u5176\u5408\u6cd5\u6027\u7684\u4f9d\u636e\uff0c\u540c\u65f6\u4fdd\u969c\u4f01\u4e1a\u5728\u8865\u5145\u7533\u62a5\u8fdb\u9879\u589e\u503c\u7a0e\u65f6\u7684\u6743\u5229\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u672a\u6309\u89c4\u5b9a\u7533\u62a5\u8865\u5145\u4fe1\u606f\u7684\u98ce\u9669<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u672a\u6309\u89c4\u5b9a\u7533\u62a5\u8865\u7f34\u8fdb\u9879\u7a0e\u4f1a\u7ed9\u4f01\u4e1a\u5e26\u6765\u8bf8\u591a\u98ce\u9669\uff0c\u5305\u62ec\u635f\u5931\u7a0e\u6536\u4f18\u60e0\u3001\u906d\u53d7\u884c\u653f\u5904\u7f5a\u7b49\u3002\u4e0b\u8868\u8be6\u7ec6\u603b\u7ed3\u4e86\u5e38\u89c1\u7684\u98ce\u9669\u3001\u540e\u679c\u53ca\u5f71\u54cd\u7a0b\u5ea6\uff0c\u5e2e\u52a9\u4f01\u4e1a\u8bc6\u522b\u5e76\u4e3b\u52a8\u9632\u8303\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u672a\u6309\u89c4\u5b9a\u7533\u62a5\u8865\u5145\u4fe1\u606f\u7684\u98ce\u9669\u6c47\u603b\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u98ce\u9669<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8be6\u7ec6\u63cf\u8ff0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5bf9\u4f01\u4e1a\u7684\u5f71\u54cd<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u4e27\u5931\u7a0e\u6536\u51cf\u514d\u6743\u5229<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u5982\u679c\u8fdb\u9879\u53d1\u7968\u6709\u8bef\u3001\u7f3a\u5931\u6216\u6f0f\u5f00\u4e14\u672a\u53e6\u884c\u7533\u62a5\uff0c\u7a0e\u52a1\u673a\u5173\u53ef\u80fd\u4e0d\u63a5\u53d7\u8be5\u8fdb\u9879\u589e\u503c\u7a0e\u989d\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5c06\u65e0\u6cd5\u62b5\u6263\u7a0e\u6b3e\uff0c\u5bfc\u81f4\u5e94\u7f34\u7a0e\u6b3e\u589e\u52a0\uff0c\u5b9e\u9645\u5229\u6da6\u51cf\u5c11\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u884c\u653f\u7f5a\u6b3e<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-125-2020-ND-CP-xu-phat-vi-pham-hanh-chinh-ve-thue-hoa-don-455646.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">\u865a\u5047\u7533\u62a5\u6216\u8005\u672a\u6309\u89c4\u5b9a\u8865\u5145\u7533\u62a5\u7684\uff0c\u53ef\u80fd\u53d7\u5230\u884c\u653f\u5904\u7f5a\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u8fdd\u89c4\u884c\u4e3a\u7684\u4e25\u91cd\u7a0b\u5ea6\uff0c\u7f5a\u6b3e\u91d1\u989d\u4ece 500 \u4e07\u8d8a\u5357\u76fe\u5230 2000 \u4e07\u8d8a\u5357\u76fe\u4e0d\u7b49\uff0c\u5e76\u4f1a\u9020\u6210\u76f4\u63a5\u7684\u7ecf\u6d4e\u635f\u5931\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u5229\u606f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5c11\u7533\u62a5\u6216\u8005\u672a\u53ca\u65f6\u8865\u7533\u62a5\u9020\u6210\u7a0e\u6b3e\u903e\u671f\u7f34\u7eb3\u7684\uff0c\u7a0e\u52a1\u673a\u5173\u5c06\u6536\u53d6\u6ede\u7eb3\u91d1\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u76ee\u524d\u7684\u6ede\u7eb3\u91d1\u4e3a\u6ede\u7eb3\u91d1\u91d1\u989d\u76840.03%\/\u5929\uff0c\u968f\u7740\u65f6\u95f4\u7684\u63a8\u79fb\u4e0d\u65ad\u7d2f\u79ef\uff0c\u589e\u52a0\u4e86\u9700\u8981\u652f\u4ed8\u7684\u6210\u672c\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5bf9\u5546\u4e1a\u58f0\u8a89\u7684\u5f71\u54cd<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u7533\u62a5\u8fdd\u89c4\u4f1a\u964d\u4f4e\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u9762\u524d\u7684\u4fe1\u4efb\u5ea6\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5728\u7a0e\u52a1\u5ba1\u8ba1\u671f\u95f4\u53ef\u80fd\u4f1a\u88ab\u8bc4\u4f30\u4e3a\u9ad8\u98ce\u9669\uff0c\u5f71\u54cd\u5176\u8fdb\u884c\u4ea4\u6613\u3001\u501f\u5165\u8d44\u91d1\u6216\u5b9e\u65bd\u65b0\u9879\u76ee\u7684\u80fd\u529b\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u7533\u62a5\u9644\u52a0\u8fdb\u9879\u589e\u503c\u7a0e\u7684\u5b9e\u8df5\u7ecf\u9a8c<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u73b0\u5b9e\u4e2d\uff0c\u5f88\u591a\u4f01\u4e1a\u5728\u7533\u62a5\u8fdb\u9879\u589e\u503c\u7a0e\u65f6\u4f1a\u9047\u5230\u5f88\u591a\u56f0\u96be\uff0c\u5c24\u5176\u662f\u5728\u53d1\u73b0\u9519\u8bef\u6216\u9057\u6f0f\u7684\u60c5\u51b5\u4e0b\u3002\u8865\u7533\u62a5\u8fdb\u9879\u589e\u503c\u7a0e\u4e0d\u4ec5\u9700\u8981\u51c6\u786e\u6027\uff0c\u8fd8\u9700\u8981\u5b8c\u5584\u7684\u6d41\u7a0b\u548c\u5b9e\u8df5\u7ecf\u9a8c\uff0c\u4ee5\u6700\u5927\u7a0b\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\u3002\u4ee5\u4e0b\u603b\u7ed3\u4e86\u4e00\u4e9b\u5b9e\u7528\u7ecf\u9a8c\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u51cf\u5c11\u9519\u8bef\u3001\u8282\u7701\u65f6\u95f4\u5e76\u7ef4\u62a4\u7eb3\u7a0e\u6743\u76ca\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4e25\u683c\u63a7\u5236\u5185\u90e8\u53d1\u7968<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u5b9a\u671f\u5c06\u6240\u6709\u91c7\u8d2d\u53d1\u7968\u4e0e\u4f1a\u8ba1\u8bb0\u5f55\u8fdb\u884c\u6bd4\u5bf9\u3002\u5efa\u7acb\u5165\u8d26\u524d\u6838\u5bf9\u548c\u5ba1\u6279\u53d1\u7968\u7684\u6d41\u7a0b\uff0c\u6709\u52a9\u4e8e\u907f\u514d\u6570\u636e\u9057\u6f0f\u6216\u9519\u8bef\uff0c\u786e\u4fdd\u7533\u62a5\u7684\u51c6\u786e\u6027\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7535\u5b50\u4f1a\u8ba1\u548c\u7a0e\u52a1\u8f6f\u4ef6\u5e94\u7528<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528\u4f1a\u8ba1\u8f6f\u4ef6\u548c\u7535\u5b50\u62a5\u7a0e\u7cfb\u7edf\u53ef\u4ee5\u81ea\u52a8\u6bd4\u5bf9\u53d1\u7968\u548c\u62a5\u7a0e\u5355\u7684\u6570\u636e\uff0c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4eba\u4e3a\u9519\u8bef\u3002\u7cfb\u7edf\u8fd8\u652f\u6301\u8ffd\u8e2a\u62a5\u7a0e\u671f\u5e76\u63d0\u9192\u672a\u5904\u7406\u7684\u53d1\u7968\uff0c\u6709\u52a9\u4e8e\u51cf\u5c11\u9519\u8bef\u7684\u62a5\u7a0e\u671f\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5bf9\u4f1a\u8ba1\u4eba\u5458\u8fdb\u884c\u65b0\u6cd5\u89c4\u57f9\u8bad<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9a\u671f\u7ec4\u7ec7\u589e\u503c\u7a0e\u6cd5\u3001\u6307\u5bfc\u6027\u6cd5\u89c4\u53ca\u76f8\u5173\u6587\u4ef6\u7684\u57f9\u8bad\uff0c\u5e2e\u52a9\u5458\u5de5\u638c\u63e1\u589e\u503c\u7a0e\u8fdb\u9879\u7a0e\u989d\u62b5\u6263\u548c\u8865\u7a0e\u7533\u62a5\u7684\u539f\u5219\uff0c\u5927\u5e45\u51cf\u5c11\u7533\u62a5\u73af\u8282\u7684\u5dee\u9519\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u4e25\u683c\u9075\u5faa\u6307\u5bfc\u6587\u4ef6\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u9700\u53ca\u65f6\u66f4\u65b0\u7a0e\u52a1\u673a\u5173\u65b0\u7684\u6cd5\u5f8b\u6587\u4ef6\u548c\u6307\u5f15\u6027\u6587\u4ef6\uff0c\u786e\u4fdd\u6309\u89c4\u5b9a\u8fdb\u884c\u8865\u5145\u7533\u62a5\uff0c\u907f\u514d\u56e0\u4f7f\u7528\u8fc7\u65f6\u7684\u4fe1\u606f\u800c\u5bfc\u81f4\u7533\u62a5\u9519\u8bef\u6216\u4e27\u5931\u7a0e\u524d\u6263\u9664\u6743\u5229\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5f53\u51fa\u73b0\u590d\u6742\u60c5\u51b5\u65f6\uff0c\u8bf7\u54a8\u8be2\u7a0e\u52a1\u4e13\u5bb6\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f53\u9047\u5230\u590d\u6742\u7684\u53d1\u7968\u6216\u6570\u636e\u65f6\uff0c\u54a8\u8be2\u7a0e\u52a1\u4e13\u5bb6\u6216\u4fe1\u8a89\u826f\u597d\u7684\u54a8\u8be2\u516c\u53f8\u5c06\u6709\u52a9\u4e8e\u4f01\u4e1a\u51c6\u786e\u5904\u7406\uff0c\u65e2\u7b26\u5408\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u53c8\u80fd\u4f18\u5316\u7a0e\u6536\u4f18\u60e0\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u8fdb\u9879\u589e\u503c\u7a0e\u9644\u52a0\u7533\u62a5\u793a\u4f8b<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A\u4f01\u4e1a\u4ece\u4e8b\u5236\u9020\u4e1a\u3002\u4f1a\u8ba1\u5728\u6838\u5bf92025\u5e748\u6708\u7684\u8d26\u7c3f\u548c\u53d1\u7968\u65f6\uff0c\u53d1\u73b0\u5c11\u5f00\u4e86\u4e00\u5f20\u4ef7\u503c5\u4ebf\u8d8a\u5357\u76fe\u7684\u8fdb\u9879\u53d1\u7968\uff0c\u76f8\u5f53\u4e8e\u5c11\u7533\u62a5\u4e865000\u4e07\u8d8a\u5357\u76fe\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u3002\u5982\u679c\u4e0d\u8865\u7533\u62a5\uff0c\u8fd9\u7b14\u7a0e\u6b3e\u5c06\u65e0\u6cd5\u62b5\u6263\uff0c\u5bfc\u81f4\u4f01\u4e1a\u5b9e\u9645\u7f34\u7eb3\u7684\u9500\u9879\u589e\u503c\u7a0e\u9ad8\u4e8e\u5b9e\u9645\u91d1\u989d\uff0c\u9020\u6210\u8d44\u91d1\u6d6a\u8d39\u548c\u4f1a\u8ba1\u6570\u636e\u5931\u771f\u3002<\/span><\/p>\n<figure id=\"attachment_3413\" aria-describedby=\"caption-attachment-3413\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3413\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-du-minh-hoa-ve-ke-khai-bo-sung-thue-GTGT-dau-vao.jpg\" alt=\"V\u00ed d\u1ee5 minh h\u1ecda v\u1ec1 k\u00ea khai b\u1ed5 sung thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-du-minh-hoa-ve-ke-khai-bo-sung-thue-GTGT-dau-vao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-du-minh-hoa-ve-ke-khai-bo-sung-thue-GTGT-dau-vao-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-du-minh-hoa-ve-ke-khai-bo-sung-thue-GTGT-dau-vao-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-du-minh-hoa-ve-ke-khai-bo-sung-thue-GTGT-dau-vao-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/09\/Vi-du-minh-hoa-ve-ke-khai-bo-sung-thue-GTGT-dau-vao-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3413\" class=\"wp-caption-text\">\u8fdb\u9879\u589e\u503c\u7a0e\u9644\u52a0\u7533\u62a5\u793a\u4f8b<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u89e3\u51b3\u6b64\u95ee\u9898\uff0cA\u4f01\u4e1a\u5c06\u4e8e2025\u5e749\u6708\u8fdb\u884c\u8865\u5145\u7533\u62a5\uff0c\u660e\u786e\u8bf4\u660e2025\u5e748\u6708\u7f3a\u7968\u7684\u60c5\u51b5\u3001\u539f\u56e0\u53ca\u53d1\u7968\u7684\u5177\u4f53\u91d1\u989d\u3002\u8fd9\u662f\u4f01\u4e1a\u6309\u89c4\u5b9a\u8fdb\u884c\u8fdb\u9879\u7a0e\u989d\u8865\u5145\u7533\u62a5\u7684\u91cd\u8981\u4e00\u6b65\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u900f\u660e\u3001\u5408\u6cd5\u5730\u8c03\u6574\u8fdb\u9879\u7a0e\u989d\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7531\u6b64\uff0c5000\u4e07\u8d8a\u5357\u76fe\u7684\u8fdb\u9879\u589e\u503c\u7a0e\u5728\u4e0b\u4e00\u671f\u5f97\u4ee5\u62b5\u6263\uff0c\u4fdd\u969c\u4e86\u4f01\u4e1a\u7684\u5408\u6cd5\u6743\u76ca\u3002\u8865\u5145\u7533\u62a5\u6587\u4ef6\u5b8c\u6574\u900f\u660e\u5730\u5b58\u6863\uff0c\u4e3a\u7a0e\u52a1\u7a3d\u67e5\u63d0\u4f9b\u4e86\u4f9d\u636e\u3002\u540c\u65f6\uff0c\u4f01\u4e1a\u4e5f\u9075\u5b88\u4e86\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u964d\u4f4e\u4e86\u88ab\u7f5a\u6b3e\u6216\u8865\u7f34\u7a0e\u6b3e\u7684\u98ce\u9669\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8865\u7533\u62a5\u8fdb\u9879\u589e\u503c\u7a0e\u662f\u4f01\u4e1a\u786e\u4fdd\u5b8c\u6574\u51c6\u786e\u5730\u4eab\u53d7\u62b5\u6263\u7a0e\u6b3e\u6743\u5229\u7684\u91cd\u8981\u6b65\u9aa4\u3002\u5f53\u53d1\u73b0\u9519\u8bef\u3001\u53d1\u7968\u7f3a\u5931\u6216\u7533\u62a5\u671f\u95f4\u9519\u8bef\u65f6\uff0c\u8fdb\u884c\u8865\u7533\u62a5\u6709\u52a9\u4e8e\u53ca\u65f6\u8c03\u6574\u6570\u636e\uff0c\u907f\u514d\u4f01\u4e1a\u7f34\u7eb3\u7684\u7a0e\u6b3e\u9ad8\u4e8e\u5b9e\u9645\u7a0e\u989d\uff0c\u5e76\u964d\u4f4e\u88ab\u7f5a\u6b3e\u7684\u98ce\u9669\u3002\u6b63\u786e\u6267\u884c\u8865\u7533\u62a5\u8fdb\u9879\u589e\u503c\u7a0e\u4e5f\u6709\u52a9\u4e8e\u4fdd\u6301\u4f1a\u8ba1\u548c\u7a0e\u52a1\u8bb0\u5f55\u7684\u900f\u660e\u6027\uff0c\u5e76\u5b8c\u5168\u9075\u5b88\u6cd5\u5f8b\u89c4\u5b9a\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8865\u7533\u62a5\u8fdb\u9879\u7a0e\u4e0d\u4ec5\u80fd\u786e\u4fdd\u7a0e\u6536\u4f18\u60e0\uff0c\u4e5f\u662f\u6709\u6548\u7684\u5185\u90e8\u7ba1\u7406\u5de5\u5177\u3002\u4f01\u4e1a\u53ef\u4ee5\u4e25\u683c\u63a7\u5236\u8fdb\u9879\u7a0e\u53d1\u7968\uff0c\u8ffd\u8e2a\u51c6\u786e\u7684\u7a0e\u52a1\u6570\u636e\uff0c\u5e76\u51cf\u5c11\u540e\u7eed\u7533\u62a5\u671f\u95f4\u51fa\u73b0\u7684\u95ee\u9898\u3002\u8fd9\u4e5f\u6709\u52a9\u4e8e\u7ef4\u62a4\u4f01\u4e1a\u5728\u7a0e\u52a1\u673a\u5173\u9762\u524d\u7684\u58f0\u8a89\uff0c\u5e76\u63d0\u9ad8\u8d22\u52a1\u7ba1\u7406\u7684\u900f\u660e\u5ea6\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u53ca\u65f6\u4e86\u89e3\u6df1\u5165\u7684\u7a0e\u52a1\u77e5\u8bc6\u3001\u5b9e\u7528\u6307\u5357\u548c\u6700\u65b0\u7684\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4f01\u4e1a\u5e94\u5173\u6ce8 <\/span><a href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/a><span style=\"font-weight: 400;\">\u5728\u8fd9\u91cc\uff0c\u60a8\u5c06\u83b7\u5f97\u5b9e\u7528\u4fe1\u606f\u3001\u8be6\u7ec6\u8bf4\u660e\u548c\u5b9e\u9645\u6848\u4f8b\u7814\u7a76\uff0c\u5e2e\u52a9\u4f01\u4e1a\u6709\u6548\u5730\u7533\u62a5\u9644\u52a0\u8fdb\u9879\u589e\u503c\u7a0e\u3001\u4f18\u5316\u6548\u76ca\u5e76\u5b89\u5168\u51c6\u786e\u5730\u5f00\u5c55\u4f1a\u8ba1\u548c\u7a0e\u52a1\u6d3b\u52a8\u3002<\/span><\/p>\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\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u90ae\u7bb1: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">","protected":false},"excerpt":{"rendered":"<p>K\u00ea khai b\u1ed5 sung thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt thu\u1ebf. T\u1eeb 1\/7\/2025, Lu\u1eadt Thu\u1ebf GTGT v\u00e0 c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn m\u1edbi si\u1ebft ch\u1eb7t nguy\u00ean t\u1eafc k\u00ea khai, kh\u1ea5u tr\u1eeb v\u00e0 x\u1eed l\u00fd sai s\u00f3t. B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn kh\u00e1i ni\u1ec7m, c\u01a1 s\u1edf [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3411,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3408","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=3408"}],"version-history":[{"count":0,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/3408\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/3411"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=3408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=3408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=3408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}