{"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":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thue.man.net.vn\/thue-suat-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u7a0e\u7387<\/span><\/a><span style=\"font-weight: 400;\"> \u6839\u636e\u6700\u65b0\u89c4\u5b9a\uff0c\u9500\u552e\u53d1\u7968\u662f\u7f16\u5236\u8d27\u7269\u9000\u8d27\u53d1\u7968\u7684\u5f3a\u5236\u6027\u201c\u6307\u5357\u201d\u3002 <\/span><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=213179\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\">. \u5728\u786e\u5b9a\u539f\u59cb\u4ea4\u6613\u65f6\u786e\u5b9a\u6b63\u786e\u7684\u7a0e\u7387\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u7a0e\u52a1\u65b9\u9762\u7684\u884c\u653f\u5904\u7f5a\uff0c\u5e76\u786e\u4fdd\u4f1a\u8ba1\u8bb0\u5f55\u7684\u4e00\u81f4\u6027\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9e\u8df5\u4e2d\uff0c\u7a0e\u52a1\u7ed3\u7b97\u8868\u660e\uff0c\u8bb8\u591a\u4f1a\u8ba1\u5e08\u5728\u9762\u5bf9\u5546\u54c1\u4ee510%\u7a0e\u7387\u9500\u552e\uff0c\u4f46\u9000\u8d27\u65f6\u9002\u75288%\u51cf\u7a0e\u653f\u7b56\u7684\u60c5\u51b5\u65f6\uff0c\u4ecd\u7136\u611f\u5230\u56f0\u60d1\u3002\u4e86\u89e3\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u9075\u5b88\u6cd5\u5f8b\uff0c\u8fd8\u80fd\u4f18\u5316\u4e13\u4e1a\u7684\u7a0e\u52a1\u98ce\u9669\u7ba1\u7406\u6d41\u7a0b\u3002\u8ba9\u6211\u4eec\u4e0eMAN\uff08Master Accountant Network\uff09\u4e00\u8d77\u8be6\u7ec6\u5206\u6790\u8fd9\u4e2a\u95ee\u9898\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u9000\u8d27\u65f6\u9500\u552e\u53d1\u7968\u589e\u503c\u7a0e\u7a0e\u7387\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c70\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c1\u6761\u7b2c3\u6b3ea\u9879\u7684\u89c4\u5b9a\uff0c\u9000\u8d27\u7684\u5f00\u7968\u6d41\u7a0b\u5df2\u53d1\u751f\u91cd\u5927\u53d8\u5316\u3002\u5356\u65b9\u5fc5\u987b\u4e3a\u9000\u8d27\u5f00\u5177\u53d1\u7968\uff0c\u5e76\u786e\u4fdd\u6240\u6709\u4fe1\u606f\u5747\u6309\u7167\u8be5\u6cd5\u4ee4\u7b2c10\u6761\u7684\u89c4\u5b9a\u5b8c\u6574\u8bb0\u5f55\uff0c\u4ee5\u4fbf\u76f8\u5e94\u5730\u8c03\u6574\u6536\u5165\u548c\u9500\u9879\u7a0e\u989d\u3002.<\/span><\/p>\n<figure id=\"attachment_4409\" aria-describedby=\"caption-attachment-4409\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4409\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-thue-suat-GTGT-cua-hoa-don-xuat-ban-khi-hoan-tra-hang.jpg\" alt=\"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\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-thue-suat-GTGT-cua-hoa-don-xuat-ban-khi-hoan-tra-hang.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-thue-suat-GTGT-cua-hoa-don-xuat-ban-khi-hoan-tra-hang-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-thue-suat-GTGT-cua-hoa-don-xuat-ban-khi-hoan-tra-hang-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-thue-suat-GTGT-cua-hoa-don-xuat-ban-khi-hoan-tra-hang-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Co-so-phap-ly-ve-thue-suat-GTGT-cua-hoa-don-xuat-ban-khi-hoan-tra-hang-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4409\" class=\"wp-caption-text\">\u9000\u8d27\u65f6\u9500\u552e\u53d1\u7968\u589e\u503c\u7a0e\u7a0e\u7387\u7684\u6cd5\u5f8b\u4f9d\u636e\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6838\u5fc3\u95ee\u9898\u5728\u4e8e\u9002\u7528\u7684\u7a0e\u7387\u3002\u7a0e\u52a1\u603b\u5c40\u59cb\u7ec8\u575a\u6301\u8ba4\u4e3a\uff0c\u9000\u8d27\u6784\u6210\u5bf9\u5df2\u5b8c\u6210\u4ea4\u6613\u7684\u90e8\u5206\u6216\u5168\u90e8\u53d6\u6d88\u3002\u56e0\u6b64\uff0c\u65e0\u8bba\u73b0\u884c\u7a0e\u7387\u56e0\u514d\u7a0e\u6216\u51cf\u514d\u653f\u7b56\u800c\u53d1\u751f\u4efb\u4f55\u53d8\u5316\uff0c\u539f\u59cb\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u5747\u5e94\u4e0e\u9000\u8d27\u53d1\u7968\u4e0a\u8bb0\u5f55\u7684\u7a0e\u7387\u76f8\u540c\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u57282025\u5e745\u6708\u5f00\u5177\u4e8610%\u53d1\u7968\uff0c\u90a3\u4e48\u5f53\u5ba2\u6237\u57282025\u5e7412\u6708\u9000\u8d27\u65f6\uff0c\u9000\u8d27\u53d1\u7968\u4ecd\u5fc5\u987b\u5e26\u670910%\u6807\u8bb0\u3002\u5728\u9500\u552e\u53d1\u7968\u4e0a\u5e94\u7528\u9519\u8bef\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u4f1a\u5bfc\u81f4\u589e\u503c\u7a0e\u7533\u62a5\u51fa\u73b0\u5dee\u5f02\uff0c\u5e76\u4f7f\u7a0e\u52a1\u673a\u5173\u96be\u4ee5\u5728\u5176\u96c6\u4e2d\u7cfb\u7edf\u4e2d\u6838\u5bf9\u7535\u5b50\u53d1\u7968\u6570\u636e\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4e3a\u4ec0\u4e48\u5e94\u8be5\u91c7\u7528\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\uff0c\u800c\u4e0d\u662f\u73b0\u884c\u7684\u589e\u503c\u7a0e\u7a0e\u7387\uff1f<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u9500\u552e\u53d1\u7968\u4e0a\u4f7f\u7528\u589e\u503c\u7a0e\u7a0e\u7387\u53ef\u4ee5\u786e\u4fdd\u5bf9\u79f0\u6027\u539f\u5219\u3002\u9500\u552e\u5546\u54c1\u65f6\uff0c\u60a8\u6839\u636e\u5f53\u65f6\u7684\u7a0e\u7387\u7533\u62a5\u9500\u9879\u7a0e\u989d\u3002\u5f53\u5546\u54c1\u9000\u8d27\u65f6\uff0c\u9000\u8d27\u53d1\u7968\u65e8\u5728\u201c\u62b5\u6d88\u201d\u4e4b\u524d\u7533\u62a5\u7684\u9500\u9879\u7a0e\u989d\u4e0e\u4ed3\u5e93\u4e2d\u5b9e\u9645\u5269\u4f59\u5546\u54c1\u6570\u91cf\u4e0d\u7b26\u7684\u90e8\u5206\u3002.<\/span><\/p>\n<figure id=\"attachment_4410\" aria-describedby=\"caption-attachment-4410\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4410\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-phai-ap-dung-thue-suat-GTGT-cua-hoa-don-xuat-ban-thay-vi-thue-suat-hien-hanh.jpg\" alt=\"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\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-phai-ap-dung-thue-suat-GTGT-cua-hoa-don-xuat-ban-thay-vi-thue-suat-hien-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-phai-ap-dung-thue-suat-GTGT-cua-hoa-don-xuat-ban-thay-vi-thue-suat-hien-hanh-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-phai-ap-dung-thue-suat-GTGT-cua-hoa-don-xuat-ban-thay-vi-thue-suat-hien-hanh-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-phai-ap-dung-thue-suat-GTGT-cua-hoa-don-xuat-ban-thay-vi-thue-suat-hien-hanh-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Tai-sao-phai-ap-dung-thue-suat-GTGT-cua-hoa-don-xuat-ban-thay-vi-thue-suat-hien-hanh-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4410\" class=\"wp-caption-text\">\u4e3a\u4ec0\u4e48\u5e94\u8be5\u91c7\u7528\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\uff0c\u800c\u4e0d\u662f\u73b0\u884c\u7684\u589e\u503c\u7a0e\u7a0e\u7387\uff1f<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><b>\u5ba1\u8ba1\u8bb0\u5f55\u7684\u4e00\u81f4\u6027<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u673a\u6784\u59cb\u7ec8\u8981\u6c42\u5df2\u7f34\u7a0e\u6b3e\u91d1\u989d\u4e0e\u5411\u4e0b\u8c03\u6574\u540e\u7684\u7a0e\u6b3e\u91d1\u989d\u76f8\u7b26\u3002\u5982\u679c\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u672a\u4f7f\u7528\uff0c\u4f01\u4e1a\u5c31\u4f1a\u5728\u4f1a\u8ba1\u8bb0\u5f55\u4e2d\u4eba\u4e3a\u5236\u9020\u5dee\u5f02\u3002\u8fd9\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u5728\u5ba1\u8ba1\u673a\u6784\u4e2d\u7684\u4fe1\u8a89\u5ea6\u4e0b\u964d\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u907f\u514d\u653f\u7b56\u6ee5\u7528\u7684\u98ce\u9669\u3002<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u5728\u9500\u552e\u53d1\u7968\u4e0a\u672a\u6309\u89c4\u5b9a\u4f7f\u7528\u589e\u503c\u7a0e\u7a0e\u7387\uff0c\u5219\u53ef\u80fd\u5229\u7528\u7a0e\u7387\u5dee\u5f02\u975e\u6cd5\u51cf\u5c11\u7eb3\u7a0e\u4e49\u52a1\u3002\u7a0e\u52a1\u673a\u5173\u901a\u8fc7\u4e0e\u539f\u59cb\u53d1\u7968\u76f4\u63a5\u5173\u8054\u7684\u7535\u5b50\u53d1\u7968\u7f16\u53f7\u5bc6\u5207\u76d1\u63a7\u6b64\u7c7b\u95ee\u9898\uff0c\u4ee5\u786e\u4fdd\u7ba1\u7406\u7cfb\u7edf\u7684\u6700\u5927\u900f\u660e\u5ea6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6bd4\u8f83\u5b9e\u9645\u9500\u552e\u53d1\u7968\u548c\u9000\u6b3e\u53d1\u7968\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f\u6839\u636e\u7b2c 204\/2025\/QH15 \u53f7\u51b3\u8bae\u548c\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u9500\u552e\u53d1\u7968\u5e94\u7528\u589e\u503c\u7a0e\u7a0e\u7387\u7684\u60c5\u666f\u6a21\u62df\u8868\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u5b9e\u9645\u9500\u552e\u53d1\u7968\u548c\u9000\u6b3e\u53d1\u7968\u589e\u503c\u7a0e\u7a0e\u7387\u5bf9\u6bd4\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u60c5\u51b5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u539f\u9500\u552e\u65e5\u671f<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u57fa\u672c\u7a0e\u7387\uff08%\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4ea4\u8d27\u65f6\u95f4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5f53\u524d\u7a0e\u7387\uff08%\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9000\u7a0e\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>MAN\u4e13\u5bb6\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u60c5\u666f1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">05\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6839\u636e\u9500\u552e\u53d1\u7968\u7684\u589e\u503c\u7a0e\u7a0e\u7387<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u60c5\u666f\u4e8c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">02\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">08\/2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6062\u590d\u9500\u552e\u65f6\u7684\u6b63\u786e\u7a0e\u52a1\u72b6\u6001\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u60c5\u666f 3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">03\/2026<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u653f\u7b56\u4e0d\u53d8\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u56e0\u6b64\uff0c\u9000\u8d27\u4ea4\u6613\u7684\u9500\u552e\u53d1\u7968\u589e\u503c\u7a0e\u7a0e\u7387\u4fdd\u6301\u4e0d\u53d8\u3002\u4e25\u683c\u9075\u5b88\u9500\u552e\u53d1\u7968\u589e\u503c\u7a0e\u7a0e\u7387\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u81ea\u4fe1\u5730\u5411\u7a0e\u52a1\u5ba1\u8ba1\u56e2\u961f\u89e3\u91ca\u4ea4\u6613\uff0c\u907f\u514d\u4e0d\u5fc5\u8981\u7684\u8ba1\u7b97\u9519\u8bef\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6b63\u786e\u5904\u7406\u9000\u6b3e\u53d1\u7968\u7684\u6307\u5357\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u9500\u552e\u53d1\u7968\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u5904\u7406\u53d1\u7968\u9700\u8981\u4e25\u683c\u7684\u6b65\u9aa4\u3002\u9996\u5148\uff0c\u53cc\u65b9\u9700\u5efa\u7acb\u4e00\u4efd\u9000\u7a0e\u8bb0\u5f55\uff0c\u6e05\u695a\u5730\u8bf4\u660e\u4e0a\u4e00\u5f20\u9500\u552e\u53d1\u7968\u7684\u539f\u56e0\u3001\u6570\u91cf\u3001\u91d1\u989d\u4ee5\u53ca\u589e\u503c\u7a0e\u7a0e\u7387\u4fe1\u606f\uff0c\u4f5c\u4e3a\u6cd5\u5f8b\u4f9d\u636e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6839\u636e\u7b2c123\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u5f00\u5177\u9000\u6b3e\u53d1\u7968<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4e3a\u9000\u8d27\u5546\u54c1\u521b\u5efa\u7535\u5b50\u53d1\u7968\u65f6\uff0c\u4f1a\u8ba1\u4eba\u5458\u4f1a\u9009\u62e9\u4e0e\u539f\u59cb\u9500\u552e\u53d1\u7968\u76f8\u540c\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u3002\u53d1\u7968\u4e0a\u4f1a\u6e05\u6670\u5730\u6ce8\u660e\uff1a\u201c\u6839\u636e\u53d1\u7968\u53f7\u2026\u2026\u65e5\u671f\u2026\u2026\u9000\u8d27\u201d\u3002\u8fd9\u6709\u52a9\u4e8e\u7a0e\u52a1\u603b\u5c40\u7684\u7cfb\u7edf\u8bc6\u522b\u4ea4\u6613\u5e76\u5feb\u901f\u81ea\u52a8\u5339\u914d\u6570\u636e\u3002.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>\u6536\u5165\u7684\u8865\u5145\u7533\u62a5\u548c\u8c03\u6574<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\uff0c\u5356\u65b9\u7533\u62a5\u51cf\u5c11\u9500\u9879\u7a0e\u989d\uff0c\u4e70\u65b9\u7533\u62a5\u76f8\u5e94\u51cf\u5c11\u8fdb\u9879\u7a0e\u989d\u3002\u53cc\u65b9\u5c31\u9500\u552e\u53d1\u7968\u589e\u503c\u7a0e\u7a0e\u7387\u8fbe\u6210\u4e00\u81f4\uff0c\u662f\u7eb3\u7a0e\u7533\u62a5\u8868\u88ab\u63a5\u53d7\u4e3a\u6709\u6548\u4e14\u5b89\u5168\u7684\u524d\u63d0\u6761\u4ef6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u9500\u552e\u53d1\u7968\u4e0a\u9057\u6f0f\u589e\u503c\u7a0e\u7a0e\u7387\u7684\u5e38\u89c1\u9519\u8bef\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u53d1\u73b0\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u5b58\u5728\u8bf8\u591a\u9519\u8bef\u3002\u4e00\u4e2a\u5178\u578b\u7684\u4f8b\u5b50\u662f\uff0c\u4f1a\u8ba1\u4eba\u5458\u5728\u9000\u8d27\u65f6\u968f\u610f\u5e94\u7528\u73b0\u884c\u7a0e\u7387\uff0c\u5e76\u60f3\u5f53\u7136\u5730\u8ba4\u4e3a\u53d1\u7968\u5f00\u5177\u65f6\u7684\u7a0e\u7387\u4e5f\u5e94\u9002\u7528\u3002\u8fd9\u662f\u5bf9\u9000\u8d27\u8c03\u6574\u53d1\u7968\u6027\u8d28\u7684\u4e25\u91cd\u8bef\u89e3\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u53e6\u4e00\u4e2a\u9519\u8bef\u662f\uff0c\u5373\u4f7f\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u6b63\u786e\uff0c\u4e5f\u9519\u8bef\u5730\u8bb0\u5f55\u4e86\u7a0e\u524d\u91d1\u989d\u3002\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u6ce8\u610f\uff0c\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u9002\u7528\u4e8e\u6263\u9664\u539f\u59cb\u53d1\u7968\u6298\u6263\u540e\u7684\u5b9e\u9645\u4ed8\u6b3e\u91d1\u989d\uff0c\u4ee5\u786e\u4fdd\u7a0e\u989d\u4e0e\u4e4b\u524d\u652f\u4ed8\u7684\u91d1\u989d\u4e00\u81f4\u3002.<\/span><\/p>\n<figure id=\"attachment_4408\" aria-describedby=\"caption-attachment-4408\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-4408\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-sai-sot-thuong-gap-khi-bo-qua-thue-suat-GTGT-cua-hoa-don-xuat-ban.jpg\" alt=\"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\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-sai-sot-thuong-gap-khi-bo-qua-thue-suat-GTGT-cua-hoa-don-xuat-ban.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-sai-sot-thuong-gap-khi-bo-qua-thue-suat-GTGT-cua-hoa-don-xuat-ban-300x200.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-sai-sot-thuong-gap-khi-bo-qua-thue-suat-GTGT-cua-hoa-don-xuat-ban-1024x683.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-sai-sot-thuong-gap-khi-bo-qua-thue-suat-GTGT-cua-hoa-don-xuat-ban-768x512.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/01\/Cac-sai-sot-thuong-gap-khi-bo-qua-thue-suat-GTGT-cua-hoa-don-xuat-ban-18x12.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-4408\" class=\"wp-caption-text\">\u9500\u552e\u53d1\u7968\u4e0a\u9057\u6f0f\u589e\u503c\u7a0e\u7a0e\u7387\u7684\u5e38\u89c1\u9519\u8bef\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u4e0e\u7a0e\u52a1\u603b\u5c40\u7cfb\u7edf\uff08hdon.gdt.gov.vn\uff09\u4e0d\u7b26\uff0c\u4f1a\u5bfc\u81f4\u4f01\u4e1a\u9762\u4e34\u98ce\u9669\u9884\u8b66\u3002MAN\u5efa\u8bae\u4f7f\u7528\u80fd\u591f\u81ea\u52a8\u83b7\u53d6\u9500\u552e\u53d1\u7968\u589e\u503c\u7a0e\u7a0e\u7387\u7684\u4f1a\u8ba1\u8f6f\u4ef6\uff0c\u4ee5\u6700\u5927\u7a0b\u5ea6\u5730\u51cf\u5c11\u4eba\u4e3a\u4e3b\u89c2\u9519\u8bef\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u4ea7\u54c1\u9000\u8d27\u4e0e\u589e\u503c\u7a0e\u51cf\u514d\u4e4b\u95f4\u7684\u5173\u7cfb\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c204\/2025\/QH15\u53f7\u51b3\u8bae\uff0c\u786e\u5b9a\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u53d8\u5f97\u66f4\u52a0\u590d\u6742\u3002\u201c2026\u5e74\u9000\u8d27\u6761\u4f8b\u201d\u8981\u6c42\u5728\u539f\u59cb\u4ea4\u6613\u53d1\u751f\u65f6\uff0c\u5bf9\u7b26\u5408\u51cf\u7a0e\u6761\u4ef6\u7684\u5546\u54c1\u8fdb\u884c\u5206\u7c7b\u65f6\uff0c\u5fc5\u987b\u683c\u5916\u6ce8\u610f\u7ec6\u8282\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u5546\u54c1\u589e\u503c\u7a0e\u7a0e\u7387\u57282025\u5e745\u6708\u964d\u81f38%\uff0c\u4e14\u8be5\u653f\u7b56\u4e8e2025\u5e7412\u6708\u5230\u671f\uff0c\u90a3\u4e48\u572812\u6708\u9000\u8d27\u65f6\uff0c\u60a8\u4ecd\u5fc5\u987b\u4f7f\u75288%\u7a0e\u7387\u2014\u2014\u5373\u539f\u59cb\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u3002\u8fd9\u53ef\u4ee5\u786e\u4fdd\u7a0e\u52a1\u7533\u62a5\u671f\u95f4\u7684\u51c6\u786e\u6027\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\u7684\u4e13\u5bb6\u59cb\u7ec8\u5f3a\u8c03\uff1a\u201c\u9000\u6b3e\u4ea4\u6613\u7684\u672c\u8d28\u5728\u4e8e\u64a4\u9500\u539f\u6709\u4ea4\u6613\u3002\u201d \u56e0\u6b64\uff0c\u6240\u6709\u53c2\u6570\u90fd\u5fc5\u987b\u4e0e\u539f\u53d1\u7968\u4e00\u81f4\uff0c\u5c24\u5176\u662f\u9500\u552e\u53d1\u7968\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u3002\u8fd9\u662f\u6bcf\u4f4d\u9996\u5e2d\u4f1a\u8ba1\u5e08\u90fd\u5fc5\u987b\u900f\u5f7b\u7406\u89e3\u7684\u57fa\u672c\u77e5\u8bc6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>MAN \u5728\u9500\u552e\u53d1\u7968\u589e\u503c\u7a0e\u7a0e\u7387\u54a8\u8be2\u4e2d\u7684\u4f5c\u7528\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN\u662f\u9886\u5148\u7684\u5ba1\u8ba1\u548c\u7a0e\u52a1\u4e13\u5bb6\u7f51\u7edc\u3002\u6211\u4eec\u6df1\u77e5\uff0c\u5373\u4f7f\u662f\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u8fd9\u6837\u7684\u5c0f\u7ec6\u8282\uff0c\u4e5f\u53ef\u80fd\u5728\u5ba1\u8ba1\u8fc7\u7a0b\u4e2d\u9020\u6210\u91cd\u5927\u95ee\u9898\u3002MAN\u63d0\u4f9b\u5168\u9762\u7684\u54a8\u8be2\u89e3\u51b3\u65b9\u6848\uff0c\u80fd\u591f\u5904\u7406\u4e0e\u53d1\u7968\u8c03\u6574\u76f8\u5173\u7684\u5404\u79cd\u590d\u6742\u60c5\u51b5\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6211\u4eec\u652f\u6301\u5bf9\u7535\u5b50\u53d1\u7968\u7cfb\u7edf\u8fdb\u884c\u5ba1\u67e5\uff0c\u786e\u4fdd\u4e25\u683c\u9075\u5b88\u7b2c 70\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u3002MAN \u7684\u5408\u4f5c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5b89\u5fc3\u8fd0\u8425\uff0c\u540c\u65f6\u7ecf\u9a8c\u4e30\u5bcc\u7684\u4e13\u5bb6\u4f1a\u4e25\u683c\u63a7\u5236\u4e0e\u9500\u552e\u53d1\u7968\u589e\u503c\u7a0e\u7a0e\u7387\u76f8\u5173\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;\">\u6839\u636e\u8d8a\u5357\u6cd5\u5f8b\uff0c\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u662f\u8d27\u7269\u9000\u7a0e\u7684\u5173\u952e\u56e0\u7d20\u3002\u5728\u9500\u552e\u53d1\u7968\u4e0a\u4f7f\u7528\u6b63\u786e\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u4f53\u73b0\u4e86\u8d22\u52a1\u7ba1\u7406\u7684\u4e13\u4e1a\u6027\u548c\u900f\u660e\u5ea6\u3002\u5207\u52ff\u8ba9\u7a0e\u7387\u9519\u8bef\u635f\u5bb3\u60a8\u516c\u53f8\u5728\u7a0e\u52a1\u673a\u5173\u7684\u4fe1\u8a89\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u60a8\u5728\u786e\u5b9a\u9500\u552e\u53d1\u7968\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u65f6\u9047\u5230\u56f0\u96be\uff0c\u8bf7\u8054\u7cfb MAN \u2013 Master Accountant Network\u3002\u6211\u4eec\u63d0\u4f9b <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu\/bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\"> \u6df1\u539a\u7684\u4e13\u4e1a\u77e5\u8bc6\u3002MAN\u81f4\u529b\u4e8e\u901a\u8fc7\u5bf9\u9500\u552e\u53d1\u7968\u589e\u503c\u7a0e\u7a0e\u7387\u7684\u900f\u5f7b\u7406\u89e3\u6765\u4fdd\u62a4\u5ba2\u6237\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>\n<h2 style=\"text-align: justify;\"><b>\u5173\u4e8e\u9500\u552e\u53d1\u7968\u589e\u503c\u7a0e\u7a0e\u7387\u7684\u5e38\u89c1\u95ee\u9898<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>\u5982\u679c\u7eb8\u8d28\u9500\u552e\u53d1\u7968\u4e22\u5931\uff0c\u5982\u4f55\u786e\u5b9a\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u60a8\u53ef\u4ee5\u5728\u7a0e\u52a1\u673a\u5173\u7684\u7535\u5b50\u53d1\u7968\u7cfb\u7edf\u4e2d\u5728\u7ebf\u67e5\u8be2\u9500\u552e\u53d1\u7968\u7684\u786e\u5207\u589e\u503c\u7a0e\u7a0e\u7387\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>\u5982\u679c\u4e70\u5bb6\u662f\u4e2a\u4eba\u4e14\u6ca1\u6709\u53d1\u7968\uff0c\u5e94\u8be5\u600e\u4e48\u529e\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u53cc\u65b9\u5747\u9700\u51fa\u5177\u8d27\u7269\u56de\u6536\u8bb0\u5f55\u3002\u5356\u65b9\u5f00\u5177\u9000\u6b3e\u53d1\u7968\uff0c\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u4e0e\u539f\u9500\u552e\u53d1\u7968\u76f8\u540c\uff0c\u4ee5\u4fbf\u6839\u636e\u76f8\u5173\u89c4\u5b9a\u8c03\u6574\u7a0e\u6b3e\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>\u9500\u552e\u53d1\u7968\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u662f\u5426\u6709\u4efb\u4f55\u4f8b\u5916\u60c5\u51b5\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6ca1\u6709\u4f8b\u5916\u3002\u9500\u552e\u53d1\u7968\u4e0a\u7684\u589e\u503c\u7a0e\u7a0e\u7387\u5fc5\u987b\u7b26\u5408\u89c4\u5b9a\uff0c\u4ee5\u786e\u4fdd\u9884\u7b97\u5e73\u8861\u548c\u4f1a\u8ba1\u8bb0\u5f55\u7684\u51c6\u786e\u6027\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\": \"L\u00e0m sao x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t GTGT c\u1ee7a h\u00f3a \u0111\u01a1n xu\u1ea5t b\u00e1n n\u1ebfu m\u1ea5t b\u1ea3n 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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 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":4411,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,7],"tags":[],"class_list":["post-4407","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\/4407","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=4407"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4407\/revisions"}],"predecessor-version":[{"id":4412,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/4407\/revisions\/4412"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/4411"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=4407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=4407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=4407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}