{"id":5156,"date":"2026-03-17T10:43:26","date_gmt":"2026-03-17T03:43:26","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5156"},"modified":"2026-03-17T10:43:26","modified_gmt":"2026-03-17T03:43:26","slug":"cach-nop-phat-cham-nop-to-khai-thue-gtgt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cach-nop-phat-cham-nop-to-khai-thue-gtgt\/","title":{"rendered":"\u5982\u4f55\u7f34\u7eb3\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e86\u89e3\u5982\u4f55\u7f34\u7eb3\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\u662f\u4f1a\u8ba1\u5e08\u53ca\u65f6\u5904\u7406\u9519\u8bef\u7684\u4e00\u9879\u5173\u952e\u6280\u80fd\u3002\u903e\u671f\u7533\u62a5\u4e0d\u4ec5\u4f1a\u5bfc\u81f4\u7f5a\u6b3e\u9020\u6210\u7684\u7ecf\u6d4e\u635f\u5931\uff0c\u8fd8\u4f1a\u5bf9\u7eb3\u7a0e\u4eba\u5728\u7a0e\u52a1\u673a\u5173\u7684\u4fe1\u8a89\u4ea7\u751f\u8d1f\u9762\u5f71\u54cd\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u903e\u671f\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u662f\u5e38\u89c1\u7684\u7a0b\u5e8f\u8fdd\u89c4\u884c\u4e3a\u3002\u4e86\u89e3\u5982\u4f55\u7f34\u7eb3\u589e\u503c\u7a0e\u903e\u671f\u7533\u62a5\u7f5a\u6b3e\u81f3\u5173\u91cd\u8981\u3002 <\/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;\"> 2019 \u5e74\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u5c06\u5e2e\u52a9\u4f01\u4e1a\u79ef\u6781\u5e94\u5bf9\u540e\u679c\uff0c\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u52a0\u91cd\u60c5\u51b5\uff0c\u5e76\u786e\u4fdd\u5176\u8bb0\u5f55\u7684\u900f\u660e\u5ea6\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u54ea\u4e9b\u5b9e\u4f53\u9700\u8981\u7f34\u7eb3\u589e\u503c\u7a0e\uff08VAT\uff09\uff1f<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5728\u4e86\u89e3\u5982\u4f55\u652f\u4ed8\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\u4e4b\u524d\uff0c\u4f01\u4e1a\u9700\u8981\u660e\u786e\u81ea\u8eab\u5728\u4f9b\u5e94\u94fe\u4e2d\u7684\u4f4d\u7f6e\u3002. <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> \u5b83\u662f\u4e00\u79cd\u95f4\u63a5\u7a0e\uff0c\u662f\u5bf9\u5546\u54c1\u548c\u670d\u52a1\u5728\u751f\u4ea7\u3001\u5206\u9500\u548c\u6d88\u8d39\u8fc7\u7a0b\u4e2d\u4ea7\u751f\u7684\u9644\u52a0\u503c\u5f81\u6536\u7684\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e2008\u5e74\u300a\u589e\u503c\u7a0e\u6cd5\u300b\u7b2c\u4e09\u6761\u89c4\u5b9a\uff0c\u589e\u503c\u7a0e\u7684\u5f81\u7a0e\u5bf9\u8c61\u4e3a\u5728\u8d8a\u5357\u5883\u5185\u7528\u4e8e\u751f\u4ea7\u3001\u7ecf\u8425\u548c\u6d88\u8d39\u7684\u5546\u54c1\u548c\u670d\u52a1\u3002\u9664\u7b2c\u4e94\u6761\u89c4\u5b9a\u7684\u514d\u7a0e\u9879\u76ee\u5916\uff0c\u5927\u591a\u6570\u5546\u4e1a\u4ea4\u6613\u5747\u9700\u5b9a\u671f\u7533\u62a5\u7eb3\u7a0e\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u6839\u636e\u73b0\u884c\u6cd5\u5f8b\u89c4\u5b9a\uff0c\u63d0\u4ea4\u589e\u503c\u7a0e\u7533\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u907f\u514d\u56e0\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u800c\u9762\u4e34\u7f5a\u6b3e\uff0c\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u7262\u8bb02019\u5e74\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7b2c44\u6761\u89c4\u5b9a\u7684\u7533\u62a5\u622a\u6b62\u65e5\u671f\u3002\u6839\u636e\u4e0a\u4e00\u5e74\u5ea6\u7684\u8425\u4e1a\u989d\u89c4\u6a21\uff0c\u4f01\u4e1a\u53ef\u80fd\u9700\u8981\u6309\u6708\u6216\u6309\u5b63\u5ea6\u7533\u62a5\u589e\u503c\u7a0e\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4ee5\u4e0b\u662f 2025 \u7eb3\u7a0e\u5e74\u5ea6\uff08\u5c06\u4e8e 2026 \u5e74\u5b9e\u65bd\uff09\u589e\u503c\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u7684\u6c47\u603b\u8868\uff0c\u65e8\u5728\u5e2e\u52a9\u4f01\u4e1a\u907f\u514d\u56e0\u903e\u671f\u7533\u62a5\u589e\u503c\u7a0e\u800c\u906d\u53d7\u4e0d\u5fc5\u8981\u7684\u7f5a\u6b3e\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>2025\u7eb3\u7a0e\u5e74\u5ea6\u589e\u503c\u7a0e\u7533\u62a5\u622a\u6b62\u65e5\u671f\u6982\u8981\uff08\u5c06\u4e8e2026\u5e74\u5b9e\u65bd\uff09<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u58f0\u660e\u7c7b\u578b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u63d0\u4ea4\u7533\u8bf7\u7684\u6700\u65b0\u622a\u6b62\u65e5\u671f\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5177\u4f53\u793a\u4f8b\uff08\u7ed3\u7b97\u671f 2025 \u5e74\uff09<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6708\u5ea6\u7533\u62a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0b\u4e2a\u670820\u65e5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025 \u5e74 12 \u6708\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u5fc5\u987b\u5728 2026 \u5e74 1 \u6708 20 \u65e5\u4e4b\u524d\u63d0\u4ea4\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b63\u5ea6\u7533\u62a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4e0b\u4e00\u5b63\u5ea6\u7b2c\u4e00\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025 \u5e74\u7b2c\u56db\u5b63\u5ea6\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u5fc5\u987b\u5728 2026 \u5e74 1 \u6708 31 \u65e5\u4e4b\u524d\u63d0\u4ea4\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u7533\u62a5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6b21\u5e74\u7b2c\u4e00\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025 \u5e74\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u5fc5\u987b\u5728 2026 \u5e74 1 \u6708 31 \u65e5\u4e4b\u524d\u63d0\u4ea4\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5e74\u5ea6\u7ed3\u7b97<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6b21\u5e74\u7b2c\u4e09\u4e2a\u6708\u7684\u6700\u540e\u4e00\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2025 \u5e74\u7684\u7eb3\u7a0e\u7533\u62a5\u8868\u5fc5\u987b\u5728 2026 \u5e74 3 \u6708 31 \u65e5\u4e4b\u524d\u63d0\u4ea4\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u6700\u8be6\u5c3d\u7684\u589e\u503c\u7a0e\u6ede\u7eb3\u91d1\u8ba1\u7b97\u6307\u5357\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e38\u5e38\u62c5\u5fc3\u903e\u671f\u7f34\u7eb3\u589e\u503c\u7a0e\u65f6\u5982\u4f55\u8ba1\u7b97\u6ede\u7eb3\u91d1\u3002\u6ede\u7eb3\u91d1\u662f\u6307\u4f01\u4e1a\u9664\u7f34\u7eb3\u884c\u653f\u7f5a\u6b3e\u5916\uff0c\u8fd8\u9700\u6309\u65e5\u5411\u56fd\u5bb6\u8d22\u653f\u7f34\u7eb3\u7684\u5229\u606f\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u300a\u7a0e\u52a1\u7ba1\u7406\u6cd5\u300b\u7b2c38\/2019\/QH14\u53f7\u89c4\u5b9a\uff0c\u76ee\u524d\u589e\u503c\u7a0e\uff08VAT\uff09\u6ede\u7eb3\u91d1\u7684\u8ba1\u7b97\u65b9\u6cd5\u5982\u4e0b\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong>\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e = \u903e\u671f\u7a0e\u6b3e\u91d1\u989d x 0.03% x \u903e\u671f\u5929\u6570<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u903e\u671f\u4ed8\u6b3e\u5929\u6570\u4ece\u7a0e\u6b3e\u7f34\u7eb3\u622a\u6b62\u65e5\u671f\u540e\u7684\u7b2c\u4e8c\u5929\u5f00\u59cb\u8fde\u7eed\u8ba1\u7b97\uff0c\u76f4\u81f3\u7a0e\u6b3e\u5b9e\u9645\u5165\u8d26\u4e4b\u65e5\u4e3a\u6b62\u3002\u4e86\u89e3\u5982\u4f55\u8ba1\u7b97\u589e\u503c\u7a0e\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u6709\u52a9\u4e8e\u4f1a\u8ba1\u4eba\u5458\u53ca\u65f6\u4f30\u7b97\u6210\u672c\u5e76\u5411\u7ba1\u7406\u5c42\u89e3\u91ca\u9519\u8bef\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4ee5\u4e0b\u793a\u4f8b\u8bf4\u660e\u4e86\u5982\u4f55\u8ba1\u7b97\u589e\u503c\u7a0e\u6ede\u7eb3\u91d1\uff1a<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5047\u8bbeA\u516c\u53f82025\u7eb3\u7a0e\u5e74\u5ea6\u5e94\u7f34\u7eb3\u589e\u503c\u7a0e1\u4ebf\u8d8a\u5357\u76fe\uff0c\u7f34\u6b3e\u622a\u6b62\u65e5\u671f\u4e3a2026\u5e743\u670831\u65e5\uff08\u6839\u636e\u5e74\u5ea6\u7a0e\u52a1\u7ed3\u7b97\u622a\u6b62\u65e5\u671f\uff09\u3002\u7136\u800c\uff0c\u8be5\u516c\u53f8\u76f4\u52302026\u5e744\u670810\u65e5\u624d\u7f34\u7eb3\u7a0e\u6b3e\u3002.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u903e\u671f\u5929\u6570\uff1a10 \u5929\uff08\u4ece 4 \u6708 1 \u65e5\u5230 4 \u6708 10 \u65e5\u8ba1\u7b97\uff09\u3002.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u7528\u589e\u503c\u7a0e\u6ede\u7eb3\u91d1\u8ba1\u7b97\u65b9\u6cd5\uff1a100,000,000 x 0.03% x 10 = 300,000 \u8d8a\u5357\u76fe\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u5982\u4f55\u7f34\u7eb3\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\uff1a\u884c\u653f\u5904\u7f5a\u7b49\u7ea7<\/b><\/h2>\n<figure id=\"attachment_5158\" aria-describedby=\"caption-attachment-5158\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5158\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-phat-cham-nop-to-khai-thue-GTGT_-Muc-xu-phat-hanh-chinh.jpg\" alt=\"C\u00e1ch n\u1ed9p ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf GTGT: M\u1ee9c x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-phat-cham-nop-to-khai-thue-GTGT_-Muc-xu-phat-hanh-chinh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-phat-cham-nop-to-khai-thue-GTGT_-Muc-xu-phat-hanh-chinh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-phat-cham-nop-to-khai-thue-GTGT_-Muc-xu-phat-hanh-chinh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-phat-cham-nop-to-khai-thue-GTGT_-Muc-xu-phat-hanh-chinh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Cach-nop-phat-cham-nop-to-khai-thue-GTGT_-Muc-xu-phat-hanh-chinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5158\" class=\"wp-caption-text\">\u5982\u4f55\u7f34\u7eb3\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\uff1a\u884c\u653f\u5904\u7f5a\u7b49\u7ea7<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u60a8\u9700\u8981\u5c06\u903e\u671f\u65f6\u95f4\u4e0e\u7b2c125\/2020\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c13\u6761\u89c4\u5b9a\u7684\u7eb3\u7a0e\u65f6\u95f4\u8868\u8fdb\u884c\u6bd4\u8f83\u3002\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\u7684\u7f34\u7eb3\u65b9\u5f0f\u5b8c\u5168\u53d6\u51b3\u4e8e\u8fdd\u89c4\u62a5\u544a\u4e2d\u6240\u8ff0\u7684\u903e\u671f\u5929\u6570\u3002.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>\u5904\u7f5a\u662f\u8b66\u544a\u5e76\u5904\u4ee5\u4f4e\u4e8e500\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u8f7b\u5fae\u7684\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u8fdd\u89c4\u884c\u4e3a\uff0c\u5982\u679c\u903e\u671f1-5\u5929\u4e14\u6709\u60c5\u53ef\u4f9d\uff0c\u5219\u4e88\u4ee5\u8b66\u544a\uff1b\u5982\u679c\u903e\u671f1-30\u5929\uff08\u65e0\u60c5\u53ef\u4f9d\uff09\uff0c\u5219\u5904\u4ee5200\u4e07\u81f3500\u4e07\u8d8a\u5357\u76fe\u7684\u7f5a\u6b3e\u3002.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>\u903e\u671f31\u81f390\u5929\u7684\u7f5a\u6b3e\u5982\u4e0b\uff1a<\/b><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5982\u679c\u903e\u671f\u7533\u62a5\u7684\u65f6\u95f4\u5ef6\u957f\uff0c\u589e\u503c\u7a0e\u7533\u62a5\u6ede\u7eb3\u91d1\u4e5f\u4f1a\u76f8\u5e94\u589e\u52a0\u3002\u903e\u671f31\u81f360\u5929\uff0c\u7f5a\u6b3e\u91d1\u989d\u4e3a500\u4e07\u81f3800\u4e07\u8d8a\u5357\u76fe\uff1b\u903e\u671f61\u81f390\u5929\uff0c\u7f5a\u6b3e\u91d1\u989d\u4e3a800\u4e07\u81f31500\u4e07\u8d8a\u5357\u76fe\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u5904\u7f5a\u6c47\u603b\u8868\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u5e08\u6839\u636e\u4ee5\u4e0b\u5feb\u901f\u67e5\u627e\u8868\u786e\u5b9a\u5982\u4f55\u652f\u4ed8\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\uff1a<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u5904\u7f5a\u6c47\u603b\u8868\u3002<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u903e\u671f\u5929\u6570<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7f5a\u6b3e\u91d1\u989d\uff08\u8d8a\u5357\u76fe\uff09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b14\u8bb0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1-5\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8b66\u544a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5b58\u5728\u4e00\u4e9b\u60c5\u6709\u53ef\u539f\u7684\u60c5\u51b5\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1-30\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6700\u53d7\u6b22\u8fce<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31-60\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 8.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">61-90\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 15.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d85\u8fc790\u5929<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 25.000.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u6240\u6709\u7a0e\u6b3e\u548c\u6ede\u7eb3\u91d1\u5229\u606f\u5fc5\u987b\u652f\u4ed8\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>\u7f34\u7eb3\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\u7684\u5b9e\u9645\u6d41\u7a0b\u3002<\/b><\/h2>\n<figure id=\"attachment_5159\" aria-describedby=\"caption-attachment-5159\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5159\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-te-ve-cach-nop-phat-cham-nop-to-khai-thue-GTGT.jpg\" alt=\"Quy tr\u00ecnh th\u1ef1c t\u1ebf v\u1ec1 c\u00e1ch n\u1ed9p ph\u1ea1t ch\u1eadm n\u1ed9p t\u1edd khai thu\u1ebf GTGT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-te-ve-cach-nop-phat-cham-nop-to-khai-thue-GTGT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-te-ve-cach-nop-phat-cham-nop-to-khai-thue-GTGT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-te-ve-cach-nop-phat-cham-nop-to-khai-thue-GTGT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-te-ve-cach-nop-phat-cham-nop-to-khai-thue-GTGT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/03\/Quy-trinh-thuc-te-ve-cach-nop-phat-cham-nop-to-khai-thue-GTGT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5159\" class=\"wp-caption-text\">\u7f34\u7eb3\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\u7684\u5b9e\u9645\u6d41\u7a0b\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u53ef\u901a\u8fc7\u4ee5\u4e0b\u6b65\u9aa4\u7f34\u7eb3\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa41\uff1a<\/b><span style=\"font-weight: 400;\"> \u7acb\u5373\u5c06\u903e\u671f\u7533\u62a5\u8868\u63d0\u4ea4\u81f3\u7cfb\u7edf\uff0c\u4ee5\u786e\u5b9a\u8fdd\u89c4\u5929\u6570\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7b2c 2 \u6b65\uff1a<\/b><span style=\"font-weight: 400;\"> \u6536\u5230\u7a0e\u52a1\u673a\u5173\u7684\u7f5a\u6b3e\u901a\u77e5\u548c\u51b3\u5b9a\u3002.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u6b65\u9aa43\uff1a<\/b><span style=\"font-weight: 400;\"> \u7f34\u7eb3\u7f5a\u6b3e\uff0c\u5e76\u5bf9\u589e\u503c\u7a0e\u8fdb\u884c\u6ede\u7eb3\u91d1\u5904\u7f5a\uff0c\u6309\u6bcf\u5929 0.03% \u7684\u5229\u606f\u652f\u4ed8\u81f3\u5b50\u9879\u76ee 4254\u3002.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>\u4f34\u968f\u7684\u8865\u6551\u63aa\u65bd<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9664\u4e86\u7f34\u7eb3\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\u5916\uff0c\u4f01\u4e1a\u8fd8\u5fc5\u987b\u8865\u7f34\u5168\u90e8\u7a0e\u6b3e\u672c\u91d1\u3002\u4e3b\u52a8\u91c7\u7528\u7a0e\u524d\u68c0\u67e5\u524d\u8ba1\u7b97\u589e\u503c\u7a0e\u903e\u671f\u6b3e\u9879\u7684\u65b9\u6cd5\uff0c\u6709\u52a9\u4e8e\u964d\u4f4e\u53d1\u7968\u88ab\u6263\u62bc\u6216\u7ecf\u8425\u88ab\u6682\u505c\u7684\u98ce\u9669\u3002.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u586b\u5199\u8868\u683c\u65f6\u8bf7\u6ce8\u610f\u4ee5\u4e0b\u51e0\u70b9\uff0c\u907f\u514d\u51fa\u9519\u3002<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f7f\u7528 MAN\uff08Master Accountant Network\uff09\u7684\u670d\u52a1\uff0c\u60a8\u53ef\u4ee5\u8f7b\u677e\u638c\u63a7\u622a\u6b62\u65e5\u671f\uff0c\u907f\u514d\u8ba1\u7b97\u589e\u503c\u7a0e\u903e\u671f\u7f5a\u6b3e\u7684\u9ebb\u70e6\u3002\u4e13\u5bb6\u5c06\u5ba1\u6838\u6570\u636e\uff0c\u786e\u4fdd\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u51c6\u786e\u6027\u5e76\u6309\u65f6\u63d0\u4ea4\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;\">\u4e86\u89e3\u5982\u4f55\u7f34\u7eb3\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\u4ee5\u53ca\u5982\u4f55\u8ba1\u7b97\u8fd9\u4e9b\u7f5a\u6b3e\u662f\u4f1a\u8ba1\u5e08\u7684\u5fc5\u5907\u77e5\u8bc6\u3002\u5373\u4f7f\u53ea\u5ef6\u8fdf\u4e00\u5929\uff0c\u4e5f\u53ef\u80fd\u5bfc\u81f4\u5de8\u989d\u7f5a\u6b3e\uff0c\u5e76\u635f\u5bb3\u516c\u53f8\u5728\u7a0e\u52a1\u603b\u5c40\u7684\u58f0\u8a89\u3002.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6709\u4e86MAN \u2013 Master Accountant Network\u7684\u5e2e\u52a9\uff0c\u60a8\u518d\u4e5f\u4e0d\u7528\u62c5\u5fc3\u56e0\u903e\u671f\u7533\u62a5\u589e\u503c\u7a0e\u800c\u4ea7\u751f\u7684\u7f5a\u6b3e\u3002\u6211\u4eec\u63d0\u4f9b\u5ba1\u8ba1\u670d\u52a1\uff0c, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><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-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97<\/span><\/a><span style=\"font-weight: 400;\"> \u4e13\u4e1a\u3002MAN\u81f4\u529b\u4e8e\u5e2e\u52a9\u60a8\u4f18\u5316\u6d41\u7a0b\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u622a\u6b62\u65e5\u671f\u9519\u8bef\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\u5982\u4f55\u7f34\u7eb3\u589e\u503c\u7a0e\u7533\u62a5\u903e\u671f\u7f5a\u6b3e\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\u589e\u503c\u7a0e\u903e\u671f\u4ed8\u6b3e\u65e5\u6070\u9022\u8282\u5047\u65e5\uff0c\u589e\u503c\u7a0e\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u7684\u8ba1\u7b97\u65b9\u6cd5\u662f\u5426\u4f1a\u6539\u53d8\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u5982\u679c\u622a\u6b62\u65e5\u671f\u6070\u9022\u8282\u5047\u65e5\uff0c\u63d0\u4ea4\u622a\u6b62\u65e5\u671f\u5c06\u987a\u5ef6\u81f3\u4e0b\u4e00\u4e2a\u5de5\u4f5c\u65e5\u3002\u903e\u671f\u4ed8\u6b3e\u7f5a\u6b3e\u7684\u751f\u6548\u65e5\u671f\u4e5f\u5c06\u76f8\u5e94\u5ef6\u540e\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>\u662f\u5426\u6709\u53ef\u80fd\u514d\u9664\u7a0e\u6b3e\u903e\u671f\u7f34\u7eb3\u7f5a\u6b3e\uff1f<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\t\u6839\u636e\u300a\u7a0e\u6536\u7ba1\u7406\u6cd5\u300b\u7684\u89c4\u5b9a\uff0c\u5728\u81ea\u7136\u707e\u5bb3\u3001\u706b\u707e\u3001\u610f\u5916\u4e8b\u6545\u6216\u4e0d\u53ef\u6297\u529b\u4e8b\u4ef6\u7684\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u53ef\u514d\u7f34\u7a0e\u6b3e\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\": \"C\u00e1ch t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf GTGT c\u00f3 thay \u0111\u1ed5i n\u1ebfu r\u01a1i v\u00e0o ng\u00e0y ngh\u1ec9 kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"N\u1ebfu h\u1ea1n cu\u1ed1i tr\u00f9ng ng\u00e0y ngh\u1ec9, th\u1eddi h\u1ea1n n\u1ed9p t\u00ednh v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo. 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