{"id":4407,"date":"2026-01-28T11:41:41","date_gmt":"2026-01-28T04:41:41","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4407"},"modified":"2026-01-28T11:41:41","modified_gmt":"2026-01-28T04:41:41","slug":"thue-suat-gtgt-cua-hoa-don-xuat-ban","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/thue-suat-gtgt-cua-hoa-don-xuat-ban\/","title":{"rendered":"\u9500\u552e\u53d1\u7968\u589e\u503c\u7a0e\u7a0e\u7387\u53ca\u9000\u8d27\u53d1\u7968\u5f00\u5177\u539f\u5219\uff082026\uff09"},"content":{"rendered":"

Thu\u1ebf su\u1ea5t GTGT<\/span><\/a> c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n \u0111\u00f3ng vai tr\u00f2 l\u00e0 “kim ch\u1ec9 nam” b\u1eaft bu\u1ed9c trong vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t t\u1ea1i <\/span>Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP<\/span><\/a>. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c l\u1eadp giao d\u1ecbch g\u1ed1c gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c thu\u1ebf v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong h\u1ed3 s\u01a1 k\u1ebf to\u00e1n.<\/span><\/p>\n

Th\u1ef1c ti\u1ec5n t\u1ea1i c\u00e1c k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf cho th\u1ea5y, nhi\u1ec1u k\u1ebf to\u00e1n v\u1eabn l\u00fang t\u00fang khi \u0111\u1ed1i m\u1eb7t v\u1edbi t\u00ecnh hu\u1ed1ng h\u00e0ng b\u00e1n ra \u1edf m\u1ee9c thu\u1ebf 10% nh\u01b0ng l\u00fac tr\u1ea3 l\u1ea1i ch\u00ednh s\u00e1ch gi\u1ea3m thu\u1ebf 8% \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c. Hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang lu\u1eadt m\u00e0 c\u00f2n t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd r\u1ee7i ro thu\u1ebf chuy\u00ean nghi\u1ec7p. H\u00e3y c\u00f9ng MAN \u2013 Master Accountant Network ph\u00e2n t\u00edch chi ti\u1ebft v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/span><\/p>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n khi ho\u00e0n tr\u1ea3 h\u00e0ng<\/b><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP, vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n khi ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i r\u00f5 r\u1ec7t. Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho h\u00e0ng h\u00f3a ho\u00e0n tr\u1ea3, \u0111\u1ea3m b\u1ea3o ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u1eb1m \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i doanh thu v\u00e0 thu\u1ebf \u0111\u1ea7u ra.<\/span><\/p>\n

\"C\u01a1
C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1ec1 thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n khi ho\u00e0n tr\u1ea3 h\u00e0ng<\/figcaption><\/figure>\n

V\u1ea5n \u0111\u1ec1 c\u1ed1t l\u00f5i l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng. T\u1ed5ng c\u1ee5c Thu\u1ebf lu\u00f4n nh\u1ea5t qu\u00e1n quan \u0111i\u1ec3m: h\u00e0ng tr\u1ea3 l\u1ea1i l\u00e0 vi\u1ec7c h\u1ee7y b\u1ecf m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 giao d\u1ecbch \u0111\u00e3 th\u1ef1c hi\u1ec7n. Do \u0111\u00f3, thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n ban \u0111\u1ea7u ch\u00ednh l\u00e0 m\u1ee9c thu\u1ebf ph\u1ea3i ghi tr\u00ean h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3, b\u1ea5t ch\u1ea5p m\u1ee9c thu\u1ebf hi\u1ec7n h\u00e0nh c\u00f3 s\u1ef1 thay \u0111\u1ed5i do ch\u00ednh s\u00e1ch mi\u1ec5n gi\u1ea3m.<\/span><\/p>\n

N\u1ebfu th\u00e1ng 5\/2025 doanh nghi\u1ec7p xu\u1ea5t h\u00f3a \u0111\u01a1n 10%, th\u00ec \u0111\u1ebfn th\u00e1ng 12\/2025 khi kh\u00e1ch tr\u1ea3 h\u00e0ng, h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 v\u1eabn ph\u1ea3i ghi 10%. Vi\u1ec7c \u00e1p d\u1ee5ng sai thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n s\u1ebd d\u1eabn \u0111\u1ebfn sai l\u1ec7ch b\u00e1o c\u00e1o thu\u1ebf GTGT v\u00e0 g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng t\u1eadp trung.<\/span><\/p>\n

T\u1ea1i sao ph\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n thay v\u00ec thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh?<\/b><\/h2>\n

Vi\u1ec7c s\u1eed d\u1ee5ng thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc \u0111\u1ed1i x\u1ee9ng. Khi b\u00e1n h\u00e0ng, b\u1ea1n \u0111\u00e3 k\u00ea khai thu\u1ebf \u0111\u1ea7u ra d\u1ef1a tr\u00ean m\u1ee9c thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3. Khi h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i, h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 c\u00f3 m\u1ee5c \u0111\u00edch “tri\u1ec7t ti\u00eau” s\u1ed1 thu\u1ebf \u0111\u1ea7u ra \u0111\u00e3 k\u00ea khai sai l\u1ec7ch so v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a c\u00f2n l\u1ea1i t\u1ea1i kho.<\/span><\/p>\n

\"T\u1ea1i
T\u1ea1i sao ph\u1ea3i \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n thay v\u00ec thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n

T\u00ednh nh\u1ea5t qu\u00e1n trong h\u1ed3 s\u01a1 ki\u1ec3m to\u00e1n<\/b><\/h3>\n

C\u00e1c \u0111\u01a1n v\u1ecb ki\u1ec3m to\u00e1n lu\u00f4n y\u00eau c\u1ea7u s\u1ef1 tr\u00f9ng kh\u1edbp gi\u1eefa s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0 s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m. N\u1ebfu kh\u00f4ng c\u0103n c\u1ee9 v\u00e0o thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n, doanh nghi\u1ec7p s\u1ebd t\u1ea1o ra c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch \u1ea3o tr\u00ean s\u1ed5 s\u00e1ch. \u0110i\u1ec1u n\u00e0y khi\u1ebfn \u0111i\u1ec3m s\u1ed1 tin c\u1eady c\u1ee7a doanh nghi\u1ec7p b\u1ecb s\u1ee5t gi\u1ea3m tr\u01b0\u1edbc c\u00e1c c\u01a1 quan ki\u1ec3m tra.<\/span><\/p>\n

Tr\u00e1nh r\u1ee7i ro tr\u1ee5c l\u1ee3i ch\u00ednh s\u00e1ch<\/b><\/h3>\n

N\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 l\u1ee3i d\u1ee5ng ch\u00eanh l\u1ec7ch thu\u1ebf su\u1ea5t \u0111\u1ec3 l\u00e0m gi\u1ea3m ngh\u0129a v\u1ee5 thu\u1ebf b\u1ea5t h\u1ee3p ph\u00e1p. C\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd v\u1ea5n \u0111\u1ec1 n\u00e0y th\u00f4ng qua m\u00e3 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed link tr\u1ef1c ti\u1ebfp v\u1edbi h\u00f3a \u0111\u01a1n g\u1ed1c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch t\u1ed1i \u0111a cho h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd.<\/span><\/p>\n

So s\u00e1nh thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 th\u1ef1c t\u1ebf<\/b><\/h2>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng m\u00f4 ph\u1ecfng k\u1ecbch b\u1ea3n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n theo Ngh\u1ecb quy\u1ebft s\u1ed1 204\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP:<\/span><\/p>\n\n\n\n\n\n\n
B\u1ea3ng so s\u00e1nh thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n v\u00e0 h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 th\u1ef1c t\u1ebf<\/b><\/caption>\n
T\u00ecnh hu\u1ed1ng<\/b><\/td>\nTh\u1eddi \u0111i\u1ec3m xu\u1ea5t b\u00e1n (G\u1ed1c)<\/b><\/td>\nThu\u1ebf su\u1ea5t g\u1ed1c (%)<\/b><\/td>\nTh\u1eddi \u0111i\u1ec3m tr\u1ea3 h\u00e0ng<\/b><\/td>\nThu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh (%)<\/b><\/td>\nThu\u1ebf su\u1ea5t ho\u00e0n tr\u1ea3<\/b><\/td>\nGhi ch\u00fa chuy\u00ean gia MAN<\/b><\/td>\n<\/tr>\n
K\u1ecbch b\u1ea3n 1<\/span><\/td>\n05\/2025<\/span><\/td>\n10%<\/span><\/td>\n12\/2025<\/span><\/td>\n8%<\/span><\/td>\n10%<\/span><\/td>\nTheo thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n<\/span><\/td>\n<\/tr>\n
K\u1ecbch b\u1ea3n 2<\/span><\/td>\n02\/2025<\/span><\/td>\n8%<\/span><\/td>\n08\/2025<\/span><\/td>\n10%<\/span><\/td>\n8%<\/span><\/td>\nPh\u1ee5c h\u1ed3i \u0111\u00fang tr\u1ea1ng th\u00e1i thu\u1ebf l\u00fac b\u00e1n<\/span><\/td>\n<\/tr>\n
K\u1ecbch b\u1ea3n 3<\/span><\/td>\n01\/2026<\/span><\/td>\n10%<\/span><\/td>\n03\/2026<\/span><\/td>\n10%<\/span><\/td>\n10%<\/span><\/td>\nKh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nh\u01b0 v\u1eady, thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n lu\u00f4n l\u00e0 h\u1eb1ng s\u1ed1 \u0111\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 tr\u1ea3 h\u00e0ng. Vi\u1ec7c b\u00e1m s\u00e1t thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n gi\u00fap k\u1ebf to\u00e1n vi\u00ean t\u1ef1 tin gi\u1ea3i tr\u00ecnh v\u1edbi \u0111o\u00e0n ki\u1ec3m tra thu\u1ebf, tr\u00e1nh c\u00e1c sai s\u00f3t kh\u00f4ng \u0111\u00e1ng c\u00f3 v\u1ec1 m\u1eb7t con s\u1ed1.<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 x\u1eed l\u00fd h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 \u0111\u00fang chu\u1ea9n<\/b><\/h2>\n

Quy tr\u00ecnh x\u1eed l\u00fd h\u00f3a \u0111\u01a1n d\u1ef1a tr\u00ean thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n c\u1ea7n c\u00e1c b\u01b0\u1edbc ch\u1eb7t ch\u1ebd. \u0110\u1ea7u ti\u00ean, hai b\u00ean x\u00e1c l\u1eadp bi\u00ean b\u1ea3n tr\u1ea3 h\u00e0ng n\u00eau r\u00f5 l\u00fd do, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb v\u00e0 th\u00f4ng tin v\u1ec1 thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ph\u00e1p l\u00fd.<\/span><\/p>\n

L\u1eadp h\u00f3a \u0111\u01a1n ho\u00e0n tr\u1ea3 theo Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/b><\/h3>\n

Khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u00e0ng tr\u1ea3 l\u1ea1i, k\u1ebf to\u00e1n ch\u1ecdn \u0111\u00fang m\u1ee9c thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n. Tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5: “Ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a theo h\u00f3a \u0111\u01a1n s\u1ed1… ng\u00e0y…”. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ec7 th\u1ed1ng T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn di\u1ec7n nghi\u1ec7p v\u1ee5 v\u00e0 kh\u1edbp n\u1ed1i d\u1eef li\u1ec7u t\u1ef1 \u0111\u1ed9ng nhanh ch\u00f3ng.<\/span><\/p>\n

K\u00ea khai b\u1ed5 sung v\u00e0 \u0111i\u1ec1u ch\u1ec9nh doanh thu<\/b><\/h3>\n

C\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n c\u00f3 thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n, b\u00ean b\u00e1n k\u00ea khai gi\u1ea3m thu\u1ebf \u0111\u1ea7u ra, b\u00ean mua k\u00ea khai gi\u1ea3m thu\u1ebf \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng. S\u1ef1 th\u1ed1ng nh\u1ea5t v\u1ec1 thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n gi\u1eefa hai b\u00ean l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 h\u1ed3 s\u01a1 thu\u1ebf \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn h\u1ee3p l\u1ec7 v\u00e0 an to\u00e0n.<\/span><\/p>\n

C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi b\u1ecf qua thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n<\/b><\/h2>\n

MAN nh\u1eadn th\u1ea5y nhi\u1ec1u sai s\u00f3t li\u00ean quan \u0111\u1ebfn thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n. \u0110i\u1ec3n h\u00ecnh l\u00e0 k\u1ebf to\u00e1n t\u1ef1 \u00fd \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t hi\u1ec7n h\u00e0nh khi tr\u1ea3 h\u00e0ng v\u00ec cho r\u1eb1ng h\u00f3a \u0111\u01a1n l\u1eadp l\u00fac n\u00e0o d\u00f9ng thu\u1ebf su\u1ea5t l\u00fac \u0111\u00f3. \u0110\u00e2y l\u00e0 hi\u1ec3u l\u1ea7m tai h\u1ea1i v\u1ec1 b\u1ea3n ch\u1ea5t c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u00e0n tr\u1ea3.<\/span><\/p>\n

M\u1ed9t sai s\u00f3t kh\u00e1c l\u00e0 ghi sai gi\u00e1 tr\u1ecb ch\u01b0a thu\u1ebf d\u00f9 \u0111\u00fang thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n. K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd r\u1eb1ng thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n \u00e1p d\u1ee5ng tr\u00ean gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf thanh to\u00e1n \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n g\u1ed1c, \u0111\u1ea3m b\u1ea3o s\u1ed1 ti\u1ec1n thu\u1ebf kh\u1edbp \u0111\u00fang v\u1edbi s\u1ed1 \u0111\u00e3 n\u1ed9p tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n

\"C\u00e1c
C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi b\u1ecf qua thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n<\/figcaption><\/figure>\n

Vi\u1ec7c kh\u00f4ng \u0111\u1ed1i chi\u1ebfu thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n v\u1edbi h\u1ec7 th\u1ed1ng c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (hdon.gdt.gov.vn) khi\u1ebfn doanh nghi\u1ec7p d\u1ec5 b\u1ecb c\u1ea3nh b\u00e1o r\u1ee7i ro. MAN khuy\u1ebfn ngh\u1ecb s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u1ef1 \u0111\u1ed9ng truy xu\u1ea5t thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n \u0111\u1ec3 gi\u1ea3m thi\u1ec3u c\u00e1c l\u1ed7i ch\u1ee7 quan do con ng\u01b0\u1eddi.<\/span><\/p>\n

M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa ho\u00e0n tr\u1ea3 h\u00e0ng v\u00e0 gi\u1ea3m thu\u1ebf GTGT<\/b><\/h2>\n

Trong b\u1ed1i c\u1ea3nh Ngh\u1ecb quy\u1ebft s\u1ed1 204\/2025\/QH15, vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n tr\u1edf n\u00ean nh\u1ea1y c\u1ea3m h\u01a1n. “Quy \u0111\u1ecbnh tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a n\u0103m 2026” y\u00eau c\u1ea7u s\u1ef1 t\u1ec9 m\u1ec9 trong vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf hay kh\u00f4ng t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch g\u1ed1c ph\u00e1t sinh.<\/span><\/p>\n

N\u1ebfu h\u00e0ng h\u00f3a t\u1eebng \u0111\u01b0\u1ee3c gi\u1ea3m xu\u1ed1ng 8% v\u00e0o th\u00e1ng 5\/2025, sau \u0111\u00f3 ch\u00ednh s\u00e1ch h\u1ebft hi\u1ec7u l\u1ef1c v\u00e0o th\u00e1ng 12\/2025, th\u00ec khi tr\u1ea3 h\u00e0ng v\u00e0o th\u00e1ng 12, b\u1ea1n v\u1eabn ph\u1ea3i d\u00f9ng m\u1ee9c 8% – m\u1ee9c thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n ban \u0111\u1ea7u. \u0110i\u1ec1u n\u00e0y \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u00fang \u0111\u1eafn cho c\u00e1c k\u1ef3 b\u00e1o c\u00e1o thu\u1ebf.<\/span><\/p>\n

Chuy\u00ean gia t\u1ea1i MAN lu\u00f4n nh\u1ea5n m\u1ea1nh: “B\u1ea3n ch\u1ea5t nghi\u1ec7p v\u1ee5 ho\u00e0n tr\u1ea3 l\u00e0 \u0111\u1ea3o ng\u01b0\u1ee3c giao d\u1ecbch”. Do \u0111\u00f3, m\u1ecdi th\u00f4ng s\u1ed1 ph\u1ea3i l\u00e0 s\u1ef1 ph\u1ea3n chi\u1ebfu c\u1ee7a h\u00f3a \u0111\u01a1n c\u0169, \u0111\u1eb7c bi\u1ec7t l\u00e0 thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n. \u0110\u00e2y l\u00e0 ki\u1ebfn th\u1ee9c n\u1ec1n t\u1ea3ng m\u00e0 m\u1ecdi k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n qu\u00e1n tri\u1ec7t s\u00e2u s\u1eafc.<\/span><\/p>\n

Vai tr\u00f2 c\u1ee7a MAN trong t\u01b0 v\u1ea5n thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n<\/b><\/h2>\n

MAN l\u00e0 m\u1ea1ng l\u01b0\u1edbi chuy\u00ean gia h\u00e0ng \u0111\u1ea7u v\u1ec1 ki\u1ec3m to\u00e1n v\u00e0 thu\u1ebf. Ch\u00fang t\u00f4i hi\u1ec3u r\u1eb1ng chi ti\u1ebft nh\u1ecf nh\u01b0 thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n c\u00f3 th\u1ec3 g\u00e2y phi\u1ec1n h\u00e0 l\u1edbn khi thanh tra. MAN cung c\u1ea5p gi\u1ea3i ph\u00e1p t\u01b0 v\u1ea5n to\u00e0n di\u1ec7n, x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh.<\/span><\/p>\n

Ch\u00fang t\u00f4i h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 nghi\u00eam Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP. S\u1ef1 \u0111\u1ed3ng h\u00e0nh c\u1ee7a MAN gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m kinh doanh, trong khi r\u1ee7i ro v\u1ec1 thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd b\u1edfi c\u00e1c chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m.<\/span><\/p>\n

K\u1ebft lu\u1eadn<\/b><\/h2>\n

Thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t trong nghi\u1ec7p v\u1ee5 ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a theo ph\u00e1p lu\u1eadt Vi\u1ec7t Nam. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n th\u1ec3 hi\u1ec7n s\u1ef1 chuy\u00ean nghi\u1ec7p v\u00e0 minh b\u1ea1ch trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh. \u0110\u1eebng \u0111\u1ec3 sai s\u00f3t v\u1ec1 thu\u1ebf su\u1ea5t \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn uy t\u00edn doanh nghi\u1ec7p tr\u01b0\u1edbc c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

N\u1ebfu b\u1ea1n g\u1eb7p kh\u00f3 kh\u0103n khi x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n, h\u00e3y li\u00ean h\u1ec7 MAN \u2013 Master Accountant Network. Ch\u00fang t\u00f4i cung c\u1ea5p <\/span>d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n<\/span><\/a>, <\/span>k\u1ebf to\u00e1n thu\u1ebf<\/span><\/a>, <\/span>quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/a> chuy\u00ean s\u00e2u. MAN cam k\u1ebft b\u1ea3o v\u1ec7 l\u1ee3i \u00edch kh\u00e1ch h\u00e0ng th\u00f4ng qua s\u1ef1 am hi\u1ec3u t\u01b0\u1eddng t\u1eadn v\u1ec1 thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n.<\/span><\/p>\n

Th\u00f4ng tin li\u00ean h\u1ec7 d\u1ecbch v\u1ee5 t\u1ea1i MAN \u2013 Master Accountant Network<\/b><\/h3>\n