{"id":4075,"date":"2025-12-22T10:04:18","date_gmt":"2025-12-22T03:04:18","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4075"},"modified":"2025-12-22T10:04:18","modified_gmt":"2025-12-22T03:04:18","slug":"cong-van-so-6010","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-so-6010\/","title":{"rendered":"\u5b98\u65b9\u51fd\u4ef6\u7f16\u53f7 6010\/CT-CS\uff1a\u5173\u4e8e\u5ef6\u671f\u4ed8\u6b3e\u5546\u54c1\u8fdb\u9879\u589e\u503c\u7a0e\u7684\u51cf\u514d"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Thue-Phi-Le-Phi\/Cong-van-6010-CT-CS-2025-chinh-sach-thue-gia-tri-gia-tang-684845.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5b98\u65b9\u6587\u4ef6\u7f16\u53f7 6010\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> \u7a0e\u52a1\u90e8\u95e8\u4e8e2025\u5e7412\u670815\u65e5\u53d1\u5e03\u4e86\u5173\u4e8e\u5ef6\u671f\u4ed8\u6b3e\u548c\u5206\u671f\u4ed8\u6b3e\u4ea4\u6613\u8fdb\u9879\u589e\u503c\u7a0e\u8c03\u6574\u7684\u91cd\u8981\u6307\u5bfc\u610f\u89c1\u3002\u6839\u636e\u6700\u65b0\u89c4\u5b9a\uff0c\u4f01\u4e1a\u9700\u8981\u7279\u522b\u6ce8\u610f\u5408\u540c\u4e2d\u7684\u4ed8\u6b3e\u671f\u9650\uff0c\u4ee5\u907f\u514d\u6b20\u7a0e\u6216\u7a0e\u52a1\u65b9\u9762\u7684\u884c\u653f\u5904\u7f5a\u98ce\u9669\u3002\u4e86\u89e3\u8fd9\u4efd\u6587\u4ef6\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u4e3b\u52a8\u5ba1\u6838\u5e94\u4ed8\u8d26\u6b3e\uff0c\u5e76\u6839\u636e\u89c4\u5b9a\u53ca\u65f6\u8fdb\u884c\u8865\u5145\u7533\u62a5\u3002 <\/span><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\u7b2c 48\/2024\/QH15 \u53f7\u3002.<\/span><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u521a\u521a\u751f\u6548\u7684\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u80cc\u666f\u4e0b\uff0c\u7b2c6010\/CT-CS\u53f7\u901a\u77e5\u4f5c\u4e3a\u6307\u5bfc\u539f\u5219\uff0c\u660e\u786e\u4e86\u975e\u73b0\u91d1\u652f\u4ed8\u5355\u636e\u7684\u9002\u7528\u6761\u4ef6\u3002\u5bf9\u4e8e\u4ef7\u503c500\u4e07\u8d8a\u5357\u76fe\u53ca\u4ee5\u4e0a\u7684\u8d27\u7269\uff0c\u5982\u679c\u4ed8\u6b3e\u5ef6\u8fdf\u8d85\u8fc7\u5408\u540c\u9644\u4ef6\u4e2d\u7ea6\u5b9a\u7684\u4ed8\u6b3e\u671f\u9650\uff0c\u4e0d\u4ec5\u4f1a\u5f71\u54cd\u4f01\u4e1a\u7684\u4fe1\u8a89\uff0c\u8fd8\u4f1a\u76f4\u63a5\u51cf\u5c11\u53ef\u62b5\u6263\u7a0e\u6b3e\u7684\u91d1\u989d\u3002\u672c\u6587\u5c06\u6df1\u5165\u5206\u6790\u8be5\u89c4\u5b9a\u7684\u6cd5\u5f8b\u548c\u5b9e\u8df5\u5c42\u9762\uff0c\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u4fdd\u62a4\u4f01\u4e1a\u7684\u5229\u76ca\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u76d1\u7ba1\u7684\u5173\u952e\u6cd5\u5f8b\u4f9d\u636e\u662f\u7b2c 6010\/CT-CS \u53f7\u5b98\u65b9\u51fd\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8981\u4e86\u89e3\u7b2c 6010\/CT-CS \u53f7\u5b98\u65b9\u51fd\u4e3a\u4f55\u8981\u6c42\u7533\u62a5\u51cf\u7a0e\uff0c\u6211\u4eec\u9700\u8981\u5ba1\u89c6\u73b0\u6709\u7684\u6cd5\u5f8b\u6846\u67b6\u3002\u5177\u4f53\u800c\u8a00\uff0c\u300a\u589e\u503c\u7a0e\u6cd5\u300b\u7b2c 48\/2024\/QH15 \u53f7\u7b2c 14 \u6761\u7b2c 2 \u6b3e\u89c4\u5b9a\u4e86\u65e0\u73b0\u91d1\u652f\u4ed8\u7684\u65b0\u95e8\u69db\uff0c\u8fd9\u7ed9\u4f1a\u8ba1\u90e8\u95e8\u7684\u8fdb\u9879\u53d1\u7968\u7ba1\u7406\u6d41\u7a0b\u5e26\u6765\u4e86\u91cd\u5927\u53d8\u5316\u3002.<\/span><\/p>\n<figure id=\"attachment_4076\" aria-describedby=\"caption-attachment-4076\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4076\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-then-chot-dieu-chinh-boi-Cong-van-so-6010_CT-CS.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd then ch\u1ed1t \u0111i\u1ec1u ch\u1ec9nh b\u1edfi C\u00f4ng v\u0103n s\u1ed1 6010_CT-CS\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-then-chot-dieu-chinh-boi-Cong-van-so-6010_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-then-chot-dieu-chinh-boi-Cong-van-so-6010_CT-CS-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-then-chot-dieu-chinh-boi-Cong-van-so-6010_CT-CS-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-then-chot-dieu-chinh-boi-Cong-van-so-6010_CT-CS-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Can-cu-phap-ly-then-chot-dieu-chinh-boi-Cong-van-so-6010_CT-CS-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4076\" class=\"wp-caption-text\">\u8be5\u6cd5\u89c4\u7684\u5173\u952e\u6cd5\u5f8b\u4f9d\u636e\u662f\u7b2c6010_CT-CS\u53f7\u5b98\u65b9\u51fd\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b64\u5916\uff0c\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c25\u6761\u548c\u7b2c26\u6761\u5bf9\u53ef\u63a5\u53d7\u7684\u975e\u73b0\u91d1\u652f\u4ed8\u65b9\u5f0f\u4f5c\u51fa\u4e86\u8be6\u7ec6\u89c4\u5b9a\u3002\u7b2c6010\/CT-CS\u53f7\u516c\u51fd\u7684\u53d1\u5e03\u65e8\u5728\u89e3\u51b3\u4f01\u4e1a\u4ee5\u5ef6\u671f\u4ed8\u6b3e\u65b9\u5f0f\u8d2d\u4e70\u5546\u54c1\uff0c\u4f46\u672a\u80fd\u5c65\u884c\u4e0e\u4f9b\u5e94\u5546\u6700\u521d\u7ea6\u5b9a\u7684\u4ed8\u6b3e\u4e49\u52a1\u65f6\u6240\u9762\u4e34\u7684\u56f0\u96be\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c6010\/CT-CS\u53f7\u5b98\u65b9\u51fd\uff0c\u5546\u54c1\u9608\u503c\u4ef7\u503c\u7684\u89c4\u5b9a<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c6010\/CT-CS\u53f7\u901a\u77e5\u7684\u5173\u952e\u8981\u70b9\u4e4b\u4e00\u662f\u786e\u5b9a\u8c03\u6574\u4ea4\u6613\u91d1\u989d\u7684\u95e8\u69db\u3002\u636e\u6b64\uff0c500\u4e07\u8d8a\u5357\u76fe\uff08\u542b\u589e\u503c\u7a0e\uff09\u7684\u95e8\u69db\u6210\u4e3a\u94f6\u884c\u4ed8\u6b3e\u51ed\u8bc1\u7b26\u5408\u8fdb\u9879\u7a0e\u62b5\u6263\u6761\u4ef6\u7684\u5f3a\u5236\u6027\u6807\u51c6\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u4eba\u5458\u5e94\u6ce8\u610f\uff0c\u7b2c6010\/CT-CS\u53f7\u901a\u51fd\u4e0d\u4ec5\u9002\u7528\u4e8e\u5355\u5f20\u53d1\u7968\uff0c\u4e5f\u9002\u7528\u4e8e\u4e70\u5356\u53cc\u65b9\u5f53\u65e5\u4ea4\u6613\u7684\u603b\u91d1\u989d\u3002\u8fd9\u5c31\u8981\u6c42\u5bf9\u5e94\u4ed8\u8d26\u6b3e\u8fdb\u884c\u4e25\u683c\u7ba1\u63a7\uff0c\u4ee5\u786e\u4fdd\u7b26\u5408\u73b0\u884c\u7a0e\u6cd5\u3002.<\/span><\/p>\n<table style=\"height: 12px; width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"1\">\n<caption><b>\u65e7\u6cd5\u89c4\uff082025 \u5e74\u524d\uff09\u4e0e\u7b2c 6010\/CT-CS \u53f7\u5b98\u65b9\u51fd\u7684\u5bf9\u6bd4\u8868<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6bd4\u8f83\u5185\u5bb9<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u65e7\u6cd5\u89c4\uff082025 \u5e74\u4e4b\u524d\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6839\u636e\u7b2c6010\/CT-CS\u53f7\u5b98\u65b9\u51fd<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u975e\u73b0\u91d1\u652f\u4ed8\u95e8\u69db<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2000\u4e07\u8d8a\u5357\u76fe\u6216\u66f4\u591a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">500\u4e07\u8d8a\u5357\u76fe\u8d77<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7a0e\u6536\u51cf\u514d\u8c03\u6574\u65f6\u95f4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u901a\u5e38\u60c5\u51b5\u4e0b\uff0c\u7528\u73b0\u91d1\u652f\u4ed8\u65f6\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e00\u65e6\u5408\u540c\u89c4\u5b9a\u7684\u4ed8\u6b3e\u5230\u671f\u65e5\u5230\u6765\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8c03\u6574\u4f9d\u636e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53d1\u7968\u548c\u4ed8\u6b3e\u51ed\u8bc1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5408\u540c\/\u5408\u540c\u9644\u4ef6\u53ca\u94f6\u884c\u6587\u4ef6<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6587\u4ef6\u53ef\u7528\u65f6\u7684\u64cd\u4f5c\u6d41\u7a0b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8865\u5145\u58f0\u660e<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8be5\u9879\u6263\u9664\u5e94\u5728\u6587\u4ef6\u7b7e\u53d1\u671f\u95f4\u91cd\u65b0\u7533\u62a5\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>\u8c03\u6574\u8fdb\u9879\u7a0e\u989d\u4ee5\u51cf\u5c11\u8fdb\u9879\u7a0e\u989d\u7684\u7533\u8bf7\u63d0\u4ea4\u65f6\u95f4<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c6010\/CT-CS\u53f7\u516c\u51fd\u7684\u89c4\u5b9a\uff0c\u8c03\u6574\u51cf\u7a0e\u7684\u4e49\u52a1\u4ea7\u751f\u4e8e\u5408\u540c\u7ea6\u5b9a\u7684\u4ed8\u6b3e\u671f\u9650\u5c4a\u6ee1\u7684\u7eb3\u7a0e\u5e74\u5ea6\u3002\u4f8b\u5982\uff0c\u5982\u679c\u5408\u540c\u7ea6\u5b9a\u4e8e2025\u5e7411\u670830\u65e5\u4ed8\u6b3e\uff0c\u4f46\u4f01\u4e1a\u5728\u8be5\u65e5\u671f\u524d\u5c1a\u672a\u8f6c\u8d26\uff0c\u5219\u2026\u2026 <\/span><a href=\"https:\/\/thue.man.net.vn\/tai-lieu\/mau-to-khai-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u7533\u62a5<\/span><\/a><span style=\"font-weight: 400;\"> \u4f1a\u8ba1\u5e08\u5fc5\u987b\u5728 2025 \u5e74 11 \u6708\uff08\u6216 2025 \u5e74\u7b2c\u56db\u5b63\u5ea6\uff09\u8fdb\u884c\u6263\u9664\u3002.<\/span><\/p>\n<figure id=\"attachment_4078\" aria-describedby=\"caption-attachment-4078\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4078\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-ve-nguong-gia-tri-hang-hoa-theo-Cong-van-so-6010_CT-CS.jpg\" alt=\"Quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1ee1ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a theo C\u00f4ng v\u0103n s\u1ed1 6010_CT-CS\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-ve-nguong-gia-tri-hang-hoa-theo-Cong-van-so-6010_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-ve-nguong-gia-tri-hang-hoa-theo-Cong-van-so-6010_CT-CS-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-ve-nguong-gia-tri-hang-hoa-theo-Cong-van-so-6010_CT-CS-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-ve-nguong-gia-tri-hang-hoa-theo-Cong-van-so-6010_CT-CS-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Quy-dinh-ve-nguong-gia-tri-hang-hoa-theo-Cong-van-so-6010_CT-CS-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4078\" class=\"wp-caption-text\">\u6839\u636e\u7b2c6010_CT-CS\u53f7\u5b98\u65b9\u51fd\uff0c\u5546\u54c1\u9608\u503c\u4ef7\u503c\u89c4\u5b9a<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u51c6\u786e\u786e\u5b9a\u7b2c6010\/CT-CS\u53f7\u5b98\u65b9\u51fd\u89c4\u5b9a\u7684\u622a\u6b62\u65e5\u671f\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u903e\u671f\u7f34\u7a0e\u7f5a\u6b3e\u3002\u5982\u679c\u4f01\u4e1a\u5ffd\u89c6\u6b64\u9879\u89c4\u5b9a\uff0c\u5e76\u5728\u7a0e\u52a1\u673a\u5173\u68c0\u67e5\u4e2d\u88ab\u53d1\u73b0\uff0c\u5219\u53ef\u80fd\u9762\u4e34\u5c11\u62a5\u7a0e\u6b3e20%\u7684\u7f5a\u6b3e\uff0c\u5916\u52a0\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u89c4\u5b9a\u7684\u6bcf\u65e5\u6ede\u7eb3\u91d1\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u5173\u4e8e\u5982\u4f55\u5904\u7406\u65e0\u6cd5\u63d0\u4f9b\u975e\u73b0\u91d1\u652f\u4ed8\u5355\u636e\u7684\u60c5\u51b5\u7684\u8bf4\u660e\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c6010\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\u660e\u786e\u89c4\u5b9a\uff0c\u5982\u679c\u5728\u4ed8\u6b3e\u65f6\u6ca1\u6709\u975e\u73b0\u91d1\u4ed8\u6b3e\u6536\u636e\uff0c\u5219\u5fc5\u987b\u7533\u62a5\u51cf\u4ef7\u3002\u8fd9\u9879\u89c4\u5b9a\u65e8\u5728\u201c\u5f3a\u5236\u201d\u5546\u4e1a\u4ea4\u6613\u7684\u900f\u660e\u5ea6\u3002\u5b83\u9002\u7528\u4e8e\u53d1\u7968\u4e0a\u8bb0\u5f55\u7684\u5546\u54c1\u548c\u670d\u52a1\u4ef7\u503c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5e94\u5f53\u7406\u89e3\uff0c\u7b2c6010\/CT-CS\u53f7\u5b98\u65b9\u51fd\u5c06\u672a\u80fd\u53ca\u65f6\u63d0\u4ea4\u4ed8\u6b3e\u51ed\u8bc1\u89c6\u4e3a\u4e0d\u7b26\u5408\u4e34\u65f6\u6263\u9664\u6761\u4ef6\u7684\u6807\u5fd7\u3002\u56e0\u6b64\uff0c\u4f1a\u8ba1\u4eba\u5458\u5fc5\u987b\u572801\/GTGT\u7533\u62a5\u8868\u7b2c[37]\u9879\u4e2d\u51cf\u5c11\u76f8\u5e94\u91d1\u989d\uff0c\u4ee5\u51c6\u786e\u53cd\u6620\u5f53\u65f6\u7b26\u5408\u6761\u4ef6\u7684\u8fdb\u9879\u7a0e\u989d\u7684\u5b9e\u9645\u6570\u989d\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c6010\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\uff0c\u4ed8\u6b3e\u540e\u6263\u6b3e\u7a0b\u5e8f\u5982\u4e0b<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c6010\/CT-CS\u53f7\u901a\u77e5\u7684\u4e00\u4e2a\u79ef\u6781\u4fe1\u53f7\u662f\u5141\u8bb8\u201c\u518d\u6b21\u6263\u9664\u201d\u7684\u673a\u5236\u3002\u5982\u679c\u4f01\u4e1a\u5728\u7533\u62a5\u51cf\u514d\u540e\u6700\u7ec8\u901a\u8fc7\u94f6\u884c\u8f6c\u8d26\u5411\u4f9b\u5e94\u5546\u4ed8\u6b3e\uff0c\u5219\u6709\u6743\u5728\u4ed8\u6b3e\u51ed\u8bc1\u5f00\u5177\u7684\u7eb3\u7a0e\u5e74\u5ea6\u5c31\u8be5\u7a0e\u989d\u518d\u6b21\u7533\u62a5\u6263\u9664\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c6010\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u6240\u8ff0\u7a0b\u5e8f\uff0c\u6b64\u7a0b\u5e8f\u6709\u52a9\u4e8e\u786e\u4fdd\u9762\u4e34\u6682\u65f6\u6027\u73b0\u91d1\u6d41\u56f0\u96be\u7684\u4f01\u4e1a\u83b7\u5f97\u516c\u5e73\u5f85\u9047\u3002\u4f46\u662f\uff0c\u8fd9\u4e9b\u6587\u4ef6\u5fc5\u987b\u6709\u6548\u3001\u5408\u6cd5\uff0c\u5e76\u4e14\u4e0e\u524d\u671f\u8bb0\u5f55\u7684\u8d27\u7269\u4ef7\u503c\u76f8\u7b26\uff0c\u624d\u80fd\u88ab\u63a5\u53d7\u7528\u4e8e\u6263\u9664\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u63a7\u5236\u5408\u540c\u8865\u5145\u6761\u6b3e\u53ca\u76f8\u5173\u7a0e\u52a1\u98ce\u9669\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5408\u540c\u9644\u52a0\u6761\u6b3e\u7684\u7ba1\u7406\u662f\u7b2c6010\/CT-CS\u53f7\u901a\u77e5\u7684\u91cd\u70b9\u3002\u5982\u679c\u4f01\u4e1a\u5728\u539f\u4ed8\u6b3e\u5230\u671f\u65e5\u4e4b\u524d\u901a\u8fc7\u5408\u540c\u9644\u52a0\u6761\u6b3e\u5ef6\u957f\u503a\u52a1\u671f\u9650\uff0c\u5219\u7a0e\u52a1\u8c03\u6574\u671f\u5c06\u987a\u5ef6\u81f3\u65b0\u7684\u5230\u671f\u65e5\u3002\u8fd9\u4e3a\u4f1a\u8ba1\u4eba\u5458\u63d0\u4f9b\u4e86\u4e00\u4e2a\u4f18\u5316\u65b9\u6848\uff0c\u4ee5\u7ef4\u6301\u53ef\u62b5\u6263\u7a0e\u989d\u3002.<\/span><\/p>\n<figure id=\"attachment_4079\" aria-describedby=\"caption-attachment-4079\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4079\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Thu-tuc-khau-tru-lai-sau-khi-da-thanh-toan-theo-Cong-van-so-6010_CT-CS.jpg\" alt=\"Th\u1ee7 t\u1ee5c kh\u1ea5u tr\u1eeb l\u1ea1i sau khi \u0111\u00e3 thanh to\u00e1n theo C\u00f4ng v\u0103n s\u1ed1 6010_CT-CS\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Thu-tuc-khau-tru-lai-sau-khi-da-thanh-toan-theo-Cong-van-so-6010_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Thu-tuc-khau-tru-lai-sau-khi-da-thanh-toan-theo-Cong-van-so-6010_CT-CS-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Thu-tuc-khau-tru-lai-sau-khi-da-thanh-toan-theo-Cong-van-so-6010_CT-CS-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Thu-tuc-khau-tru-lai-sau-khi-da-thanh-toan-theo-Cong-van-so-6010_CT-CS-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/12\/Thu-tuc-khau-tru-lai-sau-khi-da-thanh-toan-theo-Cong-van-so-6010_CT-CS-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4079\" class=\"wp-caption-text\">\u6839\u636e\u7b2c6010_CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\uff0c\u4ed8\u6b3e\u540e\u6263\u6b3e\u7a0b\u5e8f\u5982\u4e0b<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7136\u800c\uff0c\u7b2c6010\/CT-CS\u53f7\u901a\u77e5\u4e5f\u8b66\u544a\u4e0d\u8981\u6ee5\u7528\u5408\u540c\u9644\u52a0\u6761\u6b3e\u6765\u62d6\u5ef6\u7eb3\u7a0e\u4e49\u52a1\u3002\u7a0e\u52a1\u7a3d\u67e5\u4eba\u5458\u5c06\u5728\u68c0\u67e5\u548c\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\uff0c\u5c06\u5b9e\u9645\u8d27\u7269\u4e0e\u4f01\u4e1a\u7684\u8d22\u52a1\u80fd\u529b\u8fdb\u884c\u6bd4\u5bf9\uff0c\u4ee5\u786e\u5b9a\u8fd9\u4e9b\u503a\u52a1\u5ef6\u671f\u534f\u8bae\u7684\u771f\u5b9e\u6027\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u7b2c 6010\/CT-CS \u53f7\u516c\u51fd\u5bf9\u5ba1\u8ba1\u5de5\u4f5c\u7684\u5f71\u54cd\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u5ba1\u68382025\u5e74\u8d22\u52a1\u62a5\u8868\u65f6\uff0c\u5ba1\u8ba1\u5e08\u5c06\u4ee5\u7b2c6010\/CT-CS\u53f7\u901a\u51fd\u4e3a\u4f9d\u636e\u8bc4\u4f30\u6f5c\u5728\u7684\u7a0e\u52a1\u98ce\u9669\u3002\u672a\u9075\u5b88\u6709\u5173\u8c03\u6574\u9012\u5ef6\u4ed8\u6b3e\u5546\u54c1\u7a0e\u989d\u51cf\u514d\u7684\u89c4\u5b9a\u53ef\u80fd\u5bfc\u81f4\u6f5c\u5728\u7684\u7a0e\u52a1\u8d1f\u503a\uff0c\u9700\u8981\u5728\u62a5\u544a\u4e2d\u62ab\u9732\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ece\u7ba1\u7406\u89d2\u5ea6\u6765\u770b\uff0c\u7b2c6010\/CT-CS\u53f7\u901a\u77e5\u9f13\u52b1\u4f01\u4e1a\u6539\u8fdb\u5176ERP\u7cfb\u7edf\u548c\u5e94\u6536\u8d26\u6b3e\u7ba1\u7406\u3002\u6309\u7167\u8be5\u901a\u77e5\u7684\u7cbe\u795e\uff0c\u5b9e\u73b0\u503a\u52a1\u50ac\u6536\u548c\u622a\u6b62\u65e5\u671f\u63d0\u9192\u7684\u81ea\u52a8\u5316\uff0c\u5c06\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4eba\u4e3a\u9519\u8bef\uff0c\u5e76\u4f18\u5316\u4f01\u4e1a\u7684\u7a0e\u52a1\u6210\u672c\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u5e38\u89c1\u95ee\u9898\u89e3\u7b54 \u2013 \u5173\u4e8e\u7b2c 6010\/CT-CS \u53f7\u5b98\u65b9\u6587\u4ef6\u7684\u5e38\u89c1\u95ee\u9898<\/b><\/h2>\n        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>\u5982\u679c\u6211\u7528\u73b0\u91d1\u652f\u4ed8600\u4e07\u8d8a\u5357\u76fe\u7684\u8d26\u5355\u4f1a\u600e\u4e48\u6837\uff1f <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u7b2c6010\/CT-CS\u53f7\u5b98\u65b9\u51fd\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u60a8\u7edd\u5bf9\u4e0d\u5141\u8bb8\u62b5\u6263\u8fdb\u9879\u589e\u503c\u7a0e\u3002\u5982\u679c\u60a8\u5df2\u7ecf\u7533\u62a5\u4e86\u8fdb\u9879\u589e\u503c\u7a0e\uff0c\u5219\u5fc5\u987b\u7acb\u5373\u5411\u4e0b\u8c03\u6574\u3002.                    <\/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>\u6211\u5206\u671f\u4ed8\u6b3e\u8d2d\u4e70\u4e86\u4e00\u4ef6\u5546\u54c1\uff0c\u671f\u9650\u4e3a12\u4e2a\u6708\uff0c\u6bcf\u6708\u652f\u4ed8\u5c11\u91cf\u6b3e\u9879\u3002\u6211\u5e94\u8be5\u5982\u4f55\u7533\u62a5\u8fd9\u7b14\u6b3e\u9879\uff1f <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u60a8\u5fc5\u987b\u6309\u7167\u5408\u540c\u4e2d\u7684\u4ed8\u6b3e\u8ba1\u5212\u8fdb\u884c\u4ed8\u6b3e\u3002\u5bf9\u4e8e\u4efb\u4f55\u672a\u6309\u65f6\u652f\u4ed8\u7684\u6b3e\u9879\uff0c\u8bf7\u6309\u7167\u7b2c6010\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u7684\u89c4\u5b9a\u7533\u62a5\u51cf\u503c\u3002.                    <\/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>\u7b2c 6010\/CT-CS \u53f7\u5b98\u65b9\u51fd\u4e2d\u7684\u89c4\u5b9a\u662f\u5426\u9002\u7528\u4e8e\u4e2a\u4f53\u7ecf\u8425\u8005\uff1f <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u662f\u7684\uff0c\u8be5\u89c4\u5b9a\u9002\u7528\u4e8e\u6240\u6709\u5728\u6d89\u53ca\u5546\u54c1\u548c\u670d\u52a1\u5ef6\u671f\u4ed8\u6b3e\u7684\u4ea4\u6613\u4e2d\u4f7f\u7528\u6263\u9664\u6cd5\u7f34\u7eb3\u589e\u503c\u7a0e\u7684\u4f01\u4e1a\u3002.                    <\/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\": \"N\u1ebfu t\u00f4i thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t cho h\u00f3a \u0111\u01a1n 6 tri\u1ec7u \u0111\u1ed3ng th\u00ec x\u1eed l\u00fd th\u1ebf n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo C\u00f4ng v\u0103n s\u1ed1 6010\/CT-CS, tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea1n tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o. N\u1ebfu \u0111\u00e3 k\u00ea khai, b\u1ea1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ngay l\u1eadp t\u1ee9c.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"T\u00f4i mua h\u00e0ng tr\u1ea3 ch\u1eadm 12 th\u00e1ng, m\u1ed7i th\u00e1ng thanh to\u00e1n m\u1ed9t \u00edt, t\u00f4i k\u00ea khai th\u1ebf n\u00e0o? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"B\u1ea1n th\u1ef1c hi\u1ec7n theo l\u1ecbch thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng. K\u1ef3 n\u00e0o kh\u00f4ng thanh to\u00e1n \u0111\u00fang h\u1ea1n cho ph\u1ea7n gi\u00e1 tr\u1ecb \u0111\u1ebfn h\u1ea1n th\u00ec k\u00ea khai gi\u1ea3m theo C\u00f4ng v\u0103n s\u1ed1 6010\/CT-CS.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t,\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 6010\/CT-CS c\u00f3 \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u00f3, quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u01a1 s\u1edf kinh doanh n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb khi ph\u00e1t sinh giao d\u1ecbch mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ea3 ch\u1eadm.\"\n\t\t\t\t\t\t\t\t\t}\n\t\t\t}\n\t\t\t\t    ]\n}\n<\/script>\n\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c6010\/CT-CS\u53f7\u5b98\u65b9\u6587\u4ef6\u662f\u7a0e\u52a1\u673a\u5173\u5728\u52a0\u5f3a\u73b0\u91d1\u6d41\u7ba1\u7406\u548c\u786e\u4fdd\u5ef6\u671f\u4ed8\u6b3e\u4ea4\u6613\u5b8c\u6574\u6027\u65b9\u9762\u8fc8\u51fa\u7684\u51b3\u5b9a\u6027\u4e00\u6b65\u3002\u53ca\u65f6\u7406\u89e3\u8be5\u6587\u4ef6\u4e2d\u7684\u6307\u5bfc\u539f\u5219\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u8fd8\u80fd\u4e3a\u6709\u6548\u7684\u8d22\u52a1\u7ba1\u7406\u5960\u5b9a\u57fa\u7840\uff0c\u907f\u514d\u672a\u6765\u4e0d\u5fc5\u8981\u7684\u6cd5\u5f8b\u98ce\u9669\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u7684\u4f01\u4e1a\u5728\u6267\u884c\u7b2c6010\/CT-CS\u53f7\u5b98\u65b9\u51fd\u4ef6\u4e2d\u7684\u76f8\u5173\u89c4\u5b9a\u65f6\u9047\u5230\u56f0\u96be\uff0c\u6216\u8005\u9700\u8981\u66f4\u6df1\u5165\u5730\u4e86\u89e3\u5982\u4f55\u5ba1\u67e5\u7a0e\u52a1\u8d23\u4efb\uff0c\u8bf7\u7acb\u5373\u8054\u7cfbMAN\u2014\u2014\u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u3002\u6211\u4eec\u62e5\u6709\u4e00\u652f\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u4e1a\u56e2\u961f\u3002 <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1<\/span><\/a><span style=\"font-weight: 400;\"> \u5728\u7a0e\u52a1\u4f1a\u8ba1\u9886\u57df\uff0c\u6211\u4eec\u81f4\u529b\u4e8e\u63d0\u4f9b\u6700\u4f73\u89e3\u51b3\u65b9\u6848\uff0c\u4ee5\u5e2e\u52a9\u4f01\u4e1a\u5728\u590d\u6742\u7684\u7a0e\u52a1\u5ba1\u8ba1\u4e2d\u6700\u5927\u9650\u5ea6\u5730\u4fdd\u62a4\u5176\u5229\u76ca\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;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\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\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n s\u1ed1 6010\/CT-CS ng\u00e0y 15\/12\/2025 c\u1ee7a C\u1ee5c Thu\u1ebf \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng h\u01b0\u1edbng d\u1eabn \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p. Theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, c\u00e1c doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd \u0111\u1ebfn th\u1eddi h\u1ea1n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4077,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,7],"tags":[],"class_list":["post-4075","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-gtgt","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4075","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=4075"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4075\/revisions"}],"predecessor-version":[{"id":4080,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4075\/revisions\/4080"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4077"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}