{"id":5779,"date":"2026-04-22T12:00:44","date_gmt":"2026-04-22T05:00:44","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=5779"},"modified":"2026-04-22T12:00:44","modified_gmt":"2026-04-22T05:00:44","slug":"cong-van-2495","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-2495\/","title":{"rendered":"C\u00f4ng v\u0103n 2495\/CT-CS v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf nh\u00e0 th\u1ea7u"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/110594\/cong-van-2495-ct-cs-cuc-thue-huong-dan-ve-chinh-sach-thue-nha-thau\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2495\/CT-CS<\/span><\/a><span style=\"font-weight: 400;\"> ban h\u00e0nh ng\u00e0y 17\/4\/2026 b\u1edfi C\u1ee5c Thu\u1ebf l\u00e0 m\u1ed9t v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn quan tr\u1ecdng, gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 vi\u1ec7c ph\u00e2n \u0111\u1ecbnh t\u1ef7 l\u1ec7 thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111i k\u00e8m d\u1ecbch v\u1ee5. V\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m ph\u1ea3n h\u1ed3i C\u00f4ng v\u0103n s\u1ed1 1128\/HTI-KTr1 ng\u00e0y 23\/10\/2025 c\u1ee7a Thu\u1ebf t\u1ec9nh H\u00e0 T\u0129nh v\u1ec1 vi\u1ec7c \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn ch\u00ednh s\u00e1ch thu\u1ebf nh\u00e0 th\u1ea7u. Trong b\u1ed1i c\u1ea3nh Vi\u1ec7t Nam ng\u00e0y c\u00e0ng thu h\u00fat nhi\u1ec1u nh\u00e0 \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u tr\u1edf th\u00e0nh \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u c\u1ee7a c\u00e1c doanh nghi\u1ec7p FDI v\u00e0 nh\u00e0 th\u1ea7u qu\u1ed1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e2u h\u1ecfi v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 % t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) v\u00e0 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo C\u00f4ng v\u0103n 2495\/CT-CS kh\u00f4ng ch\u1ec9 l\u00e0 b\u00e0i to\u00e1n tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a d\u1ef1 \u00e1n. V\u1edbi kinh nghi\u1ec7m th\u1ef1c chi\u1ebfn trong vi\u1ec7c x\u1eed l\u00fd c\u00e1c h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf ph\u1ee9c t\u1ea1p, ch\u00fang t\u00f4i nh\u1eadn th\u1ea5y nhi\u1ec1u \u0111\u01a1n v\u1ecb v\u1eabn l\u00fang t\u00fang khi b\u00f3c t\u00e1ch gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng gi\u1eefa ph\u1ea7n h\u00e0ng h\u00f3a v\u00e0 ph\u1ea7n d\u1ecbch v\u1ee5, d\u1eabn \u0111\u1ebfn vi\u1ec7c b\u1ecb truy thu ho\u1eb7c n\u1ed9p th\u1eeba thu\u1ebf kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Th\u00f4ng tin nhanh d\u00e0nh cho nh\u00e0 qu\u1ea3n l\u00fd v\u1ec1 C\u00f4ng v\u0103n 2495\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2495\/CT-CS l\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a c\u00f3 k\u00e8m d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam. V\u0103n b\u1ea3n n\u00e0y l\u00e0m r\u00f5 quy t\u1eafc t\u00e1ch b\u1ea1ch gi\u00e1 tr\u1ecb \u0111\u1ec3 \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 5% thu\u1ebf GTGT v\u00e0 5% thu\u1ebf TNDN cho d\u1ecbch v\u1ee5, c\u00f9ng 1% thu\u1ebf TNDN cho ph\u1ea7n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng ch\u00ednh l\u00e0 c\u00e1c doanh nghi\u1ec7p Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u00e1c chi c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng khi th\u1ef1c hi\u1ec7n ki\u1ec3m tra, h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00f4ng v\u0103n 2495\/CT-CS quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung c\u1ed1t l\u00f5i n\u00e0o?<\/b><\/h2>\n<figure id=\"attachment_5780\" aria-describedby=\"caption-attachment-5780\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5780\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-2495_CT-CS-quy-dinh-nhung-noi-dung-cot-loi-nao.jpg\" alt=\"C\u00f4ng v\u0103n 2495\/CT-CS quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung c\u1ed1t l\u00f5i n\u00e0o?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-2495_CT-CS-quy-dinh-nhung-noi-dung-cot-loi-nao.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-2495_CT-CS-quy-dinh-nhung-noi-dung-cot-loi-nao-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-2495_CT-CS-quy-dinh-nhung-noi-dung-cot-loi-nao-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-2495_CT-CS-quy-dinh-nhung-noi-dung-cot-loi-nao-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Cong-van-2495_CT-CS-quy-dinh-nhung-noi-dung-cot-loi-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5780\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 2495\/CT-CS quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung c\u1ed1t l\u00f5i n\u00e0o?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung tr\u1ecdng t\u00e2m c\u1ee7a C\u00f4ng v\u0103n 2495\/CT-CS t\u1eadp trung v\u00e0o vi\u1ec7c th\u1ef1c hi\u1ec7n <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thuong-mai\/Thong-tu-103-2014-TT-BTC-huong-dan-thuc-hien-nghia-vu-thue-to-chuc-ca-nhan-nuoc-ngoai-kinh-doanh-Viet-Nam-243595.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">103\/2014\/TT-BTC \u901a\u51fd<\/span><\/a><span style=\"font-weight: 400;\"> ng\u00e0y 6\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u1ee5 th\u1ec3, C\u1ee5c Thu\u1ebf \u0111\u00e3 c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, \u0110i\u1ec1u 12 (v\u1ec1 <\/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;\">) v\u00e0 \u0110i\u1ec1u 7, \u0110i\u1ec1u 13 (v\u1ec1 <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-tndn\/\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6240\u5f97\u7a0e<\/span><\/a><span style=\"font-weight: 400;\">) \u0111\u1ec3 \u0111\u01b0a ra nguy\u00ean t\u1eafc x\u1eed l\u00fd cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a k\u00e8m d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean tinh th\u1ea7n c\u1ee7a C\u00f4ng v\u0103n 2495\/CT-CS, \u0111i\u1ec3m quan tr\u1ecdng nh\u1ea5t l\u00e0 nguy\u00ean t\u1eafc t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb. N\u1ebfu h\u1ee3p \u0111\u1ed3ng gi\u1eefa b\u00ean Vi\u1ec7t Nam v\u00e0 nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 s\u1ef1 ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng gi\u1eefa gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5, c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng c\u00e1c t\u1ef7 l\u1ec7 c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 % \u0111\u1ec3 t\u00ednh thu\u1ebf GTGT tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 thu\u1ebf TNDN tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 thu\u1ebf TNDN tr\u00ean doanh thu t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u00e0 1%.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 ra \u0111\u1eddi c\u1ee7a c\u00f4ng v\u0103n n\u00e0y m\u1ed9t l\u1ea7n n\u1eefa kh\u1eb3ng \u0111\u1ecbnh t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a h\u1ec7 th\u1ed1ng ph\u00e1p lu\u1eadt thu\u1ebf Vi\u1ec7t Nam trong vi\u1ec7c khuy\u1ebfn kh\u00edch t\u00ednh minh b\u1ea1ch c\u1ee7a h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf. \u0110\u1ed1i v\u1edbi nh\u1eefng nh\u00e0 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh, \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd v\u1eefng ch\u1eafc \u0111\u1ec3 x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n \u0111\u1ea5u th\u1ea7u v\u00e0 \u0111\u00e0m ph\u00e1n h\u1ee3p \u0111\u1ed3ng v\u1edbi c\u00e1c \u0111\u1ed1i t\u00e1c qu\u1ed1c t\u1ebf m\u1ed9t c\u00e1ch c\u00f3 l\u1ee3i nh\u1ea5t. C\u1ee5c Thu\u1ebf c\u0169ng \u0111\u1ec1 ngh\u1ecb Thu\u1ebf t\u1ec9nh H\u00e0 T\u0129nh c\u1ea7n c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf t\u1ea1i t\u1eebng doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0a ra h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b><i>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a <\/i><\/b><a href=\"https:\/\/thue.man.net.vn\/cong-van-1918\/\"><b><i>C\u00f4ng v\u0103n 1918\/CT-CS: Thu\u1ebf TNDN nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i 2026<\/i><\/b><\/a><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Vai tr\u00f2 c\u1ee7a C\u00f4ng v\u0103n 2495\/CT-CS trong qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf doanh nghi\u1ec7p<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang C\u00f4ng v\u0103n 2495\/CT-CS gi\u00fap doanh nghi\u1ec7p b\u1ea3o v\u1ec7 m\u00ecnh tr\u01b0\u1edbc c\u00e1c r\u1ee7i ro v\u1ec1 ch\u1eadm n\u1ed9p ho\u1eb7c sai s\u00f3t trong k\u00ea khai. Trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra thu\u1ebf, sai s\u00f3t ph\u1ed5 bi\u1ebfn nh\u1ea5t th\u01b0\u1eddng n\u1eb1m \u1edf vi\u1ec7c kh\u00f4ng t\u00e1ch \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t ra kh\u1ecfi gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c, d\u1eabn \u0111\u1ebfn vi\u1ec7c c\u01a1 quan thu\u1ebf \u1ea5n \u0111\u1ecbnh t\u1ef7 l\u1ec7 cao nh\u1ea5t cho to\u00e0n b\u1ed9 h\u1ee3p \u0111\u1ed3ng theo quy \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ef1c t\u1ebf t\u1ea1i MAN, ch\u00fang t\u00f4i \u0111\u00e3 ch\u1ee9ng ki\u1ebfn nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf ch\u1ec9 v\u00ec hi\u1ec3u sai c\u00e1ch t\u00ednh thu\u1ebf nh\u00e0 th\u1ea7u. C\u00f4ng v\u0103n 2495\/CT-CS \u0111\u00f3ng vai tr\u00f2 nh\u01b0 m\u1ed9t &#8220;kim ch\u1ec9 nam&#8221; gi\u00fap k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 gi\u00e1m \u0111\u1ed1c t\u00e0i ch\u00ednh t\u1ef1 tin h\u01a1n trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf. N\u00f3 t\u1ea1o ra s\u1ef1 \u0111\u1ed3ng b\u1ed9 trong c\u00e1ch hi\u1ec3u gi\u1eefa ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng, nh\u01b0 tr\u01b0\u1eddng h\u1ee3p Thu\u1ebf t\u1ec9nh H\u00e0 T\u0129nh \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01a1n n\u1eefa, v\u0103n b\u1ea3n n\u00e0y c\u00f2n gi\u00fap t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed thu\u1ebf. B\u1eb1ng vi\u1ec7c tu\u00e2n th\u1ee7 h\u01b0\u1edbng d\u1eabn t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 5% v\u00e0 m\u00e1y m\u00f3c 1% (cho thu\u1ebf TNDN), doanh nghi\u1ec7p c\u00f3 th\u1ec3 ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n ng\u00e2n s\u00e1ch \u0111\u00e1ng k\u1ec3. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t c\u00f3 \u00fd ngh\u0129a v\u1edbi c\u00e1c d\u1ef1 \u00e1n x\u00e2y d\u1ef1ng h\u1ea1 t\u1ea7ng ho\u1eb7c l\u1eafp \u0111\u1eb7t d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t c\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng tri\u1ec7u \u0111\u00f4 la M\u1ef9.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 2495\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_5782\" aria-describedby=\"caption-attachment-5782\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5782\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nguoi-nop-thue-theo-quy-dinh-tai-Cong-van-2495_CT-CS.jpg\" alt=\"\u0110\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 2495\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nguoi-nop-thue-theo-quy-dinh-tai-Cong-van-2495_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nguoi-nop-thue-theo-quy-dinh-tai-Cong-van-2495_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nguoi-nop-thue-theo-quy-dinh-tai-Cong-van-2495_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nguoi-nop-thue-theo-quy-dinh-tai-Cong-van-2495_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Doi-tuong-nguoi-nop-thue-theo-quy-dinh-tai-Cong-van-2495_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5782\" class=\"wp-caption-text\">\u0110\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i C\u00f4ng v\u0103n 2495\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u1ef1a tr\u00ean \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 103\/2014\/TT-BTC m\u00e0 C\u00f4ng v\u0103n 2495\/CT-CS c\u0103n c\u1ee9, ch\u00fang ta c\u1ea7n ph\u00e2n \u0111\u1ecbnh r\u00f5 hai nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf nh\u00e0 th\u1ea7u ch\u00ednh y\u1ebfu \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 1: Nh\u00e0 th\u1ea7u v\u00e0 Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam. C\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c c\u00f3 thu nh\u1eadp ph\u00e1t sinh t\u1ea1i Vi\u1ec7t Nam tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng k\u00fd k\u1ebft v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u01b0 c\u00e1ch c\u01b0 tr\u00fa v\u00e0 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Lu\u1eadt Thu\u1ebf TNDN, Lu\u1eadt Thu\u1ebf TNCN. \u0110\u1eb7c bi\u1ec7t, n\u1ebfu Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA) c\u00f3 quy \u0111\u1ecbnh kh\u00e1c th\u00ec s\u1ebd \u01b0u ti\u00ean th\u1ef1c hi\u1ec7n theo Hi\u1ec7p \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Nh\u00f3m 2: C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam (B\u00ean Vi\u1ec7t Nam)<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 vai tr\u00f2 c\u1ef1c k\u1ef3 quan tr\u1ecdng trong C\u00f4ng v\u0103n 2495\/CT-CS v\u00ec h\u1ecd gi\u1eef tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf. B\u00ean Vi\u1ec7t Nam bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c kinh doanh th\u00e0nh l\u1eadp theo Lu\u1eadt Doanh nghi\u1ec7p, Lu\u1eadt \u0110\u1ea7u t\u01b0 v\u00e0 Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf thu\u1ed9c c\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i, \u0111\u01a1n v\u1ecb v\u0169 trang, t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 th\u1ea7u d\u1ea7u kh\u00ed ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt D\u1ea7u kh\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi nh\u00e1nh c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u0103n ph\u00f2ng b\u00e1n v\u00e9, \u0111\u1ea1i l\u00fd c\u1ee7a h\u00e3ng h\u00e0ng kh\u00f4ng n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty ch\u1ee9ng kho\u00e1n, ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i m\u1edf t\u00e0i kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo C\u00f4ng v\u0103n 2495\/CT-CS, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c nh\u00f3m n\u00e0y c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb s\u1ed1 thu\u1ebf GTGT v\u00e0 TNDN tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n thanh to\u00e1n ti\u1ec1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b><i>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a <\/i><\/b><a href=\"https:\/\/thue.man.net.vn\/thue-nha-thau-doi-voi-lai-vay-nuoc-ngoai\/\"><b><i>Thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i<\/i><\/b><\/a><b><i>\u00a0<\/i><\/b><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>Th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2495\/CT-CS<\/b><\/h2>\n<figure id=\"attachment_5783\" aria-describedby=\"caption-attachment-5783\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-5783\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-diem-va-dieu-kien-thuc-te-de-ap-dung-Cong-van-2495_CT-CS.jpg\" alt=\"Th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2495\/CT-CS\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-diem-va-dieu-kien-thuc-te-de-ap-dung-Cong-van-2495_CT-CS.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-diem-va-dieu-kien-thuc-te-de-ap-dung-Cong-van-2495_CT-CS-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-diem-va-dieu-kien-thuc-te-de-ap-dung-Cong-van-2495_CT-CS-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-diem-va-dieu-kien-thuc-te-de-ap-dung-Cong-van-2495_CT-CS-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/04\/Thoi-diem-va-dieu-kien-thuc-te-de-ap-dung-Cong-van-2495_CT-CS-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-5783\" class=\"wp-caption-text\">Th\u1eddi \u0111i\u1ec3m v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng C\u00f4ng v\u0103n 2495\/CT-CS<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2495\/CT-CS \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c giao d\u1ecbch mua h\u00e0ng h\u00f3a k\u00e8m d\u1ecbch v\u1ee5 v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i. \u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft l\u00e0 h\u1ee3p \u0111\u1ed3ng ph\u1ea3i quy \u0111\u1ecbnh r\u00f5 c\u00e1c h\u1ea1ng m\u1ee5c c\u00f4ng vi\u1ec7c. C\u1ee5c Thu\u1ebf \u0111\u00e3 nh\u1ea5n m\u1ea1nh trong c\u00f4ng v\u0103n r\u1eb1ng h\u01b0\u1edbng d\u1eabn n\u00e0y \u00e1p d\u1ee5ng cho tr\u01b0\u1eddng h\u1ee3p &#8220;c\u00f3 t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1ed1c th\u1eddi gian, ngh\u0129a v\u1ee5 thu\u1ebf nh\u00e0 th\u1ea7u ph\u00e1t sinh t\u1ea1i th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n cho nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i. M\u1ed9t l\u01b0u \u00fd quan tr\u1ecdng t\u1eeb th\u1ef1c t\u1ebf c\u1ee7a ch\u00fang t\u00f4i l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ch\u1ee9ng minh vi\u1ec7c h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 cho Thu\u1ebf t\u1ec9nh H\u00e0 T\u0129nh ho\u1eb7c c\u00e1c c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c ki\u1ec3m tra h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ho\u00e0n to\u00e0n ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam v\u00e0 kh\u00f4ng g\u1eafn li\u1ec1n v\u1edbi h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng t\u1ea1i Vi\u1ec7t Nam, ngh\u0129a v\u1ee5 thu\u1ebf c\u00f3 th\u1ec3 kh\u00e1c \u0111i. Nh\u01b0ng khi \u0111\u00e3 c\u00f3 s\u1ef1 \u0111an xen theo ki\u1ec3u &#8220;h\u00e0ng h\u00f3a k\u00e8m d\u1ecbch v\u1ee5&#8221; nh\u01b0 \u0111\u1ec1 c\u1eadp trong C\u00f4ng v\u0103n 2495\/CT-CS, vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c t\u1ef7 l\u1ec7 1% v\u00e0 5% l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho doanh nghi\u1ec7p.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><b><i>\u67e5\u770b\u66f4\u591a\u6587\u7ae0\uff1a <\/i><\/b><a href=\"https:\/\/thue.man.net.vn\/thue-nha-thau-cua-lai-vay-nuoc-ngoai\/\"><b><i>Thu\u1ebf nh\u00e0 th\u1ea7u c\u1ee7a l\u00e3i vay n\u01b0\u1edbc ngo\u00e0i 5%<\/i><\/b><\/a><b><i>\u00a0<\/i><\/b><\/p>\n<\/blockquote>\n<h2 style=\"text-align: justify;\"><b>T\u1ed5ng h\u1ee3p c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn thu\u1ebf nh\u00e0 th\u1ea7u<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u s\u00e2u v\u1ec1 C\u00f4ng v\u0103n 2495\/CT-CS, ch\u00fang ta c\u1ea7n \u0111\u1eb7t n\u00f3 trong h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Thu\u1ebf nh\u00e0 th\u1ea7u l\u00e0 c\u00e1ch g\u1ecdi chung cho vi\u1ec7c thu thu\u1ebf GTGT v\u00e0 TNDN \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c v\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Th\u00f4ng t\u01b0 103\/2014\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n &#8220;g\u1ed1c&#8221; h\u01b0\u1edbng d\u1eabn v\u1ec1 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a NTNN v\u00e0 NTPNN. \u0110i\u1ec1u 6, 7, 12 v\u00e0 13 c\u1ee7a th\u00f4ng t\u01b0 n\u00e0y l\u00e0 c\u0103n c\u1ee9 tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c C\u00f4ng v\u0103n 2495\/CT-CS d\u1eabn chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lu\u1eadt Thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 Lu\u1eadt Thu\u1ebf GTGT:<\/b><span style=\"font-weight: 400;\"> Cung c\u1ea5p khung ph\u00e1p l\u00fd cao nh\u1ea5t v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n gi\u1ea3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00e1c Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n (DTA):<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft DTA v\u1edbi h\u01a1n 80 qu\u1ed1c gia, c\u00f3 th\u1ec3 thay \u0111\u1ed5i c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng c\u01b0 tr\u00fa.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u901a\u51fd 80\/2021\/TT-BTC\uff1a<\/b><span style=\"font-weight: 400;\"> H\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd thu\u1ebf, khai thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf cho nh\u00e0 th\u1ea7u.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Case Study: Ph\u00e2n t\u00edch th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng t\u1ef7 l\u1ec7 thu\u1ebf theo C\u00f4ng v\u0103n 2495\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u00e3y xem x\u00e9t t\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf t\u1ea1i m\u1ed9t doanh nghi\u1ec7p \u1edf H\u00e0 T\u0129nh (t\u01b0\u01a1ng t\u1ef1 b\u1ed1i c\u1ea3nh C\u00f4ng v\u0103n 1128\/HTI-KTr1). C\u00f4ng ty X k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi Nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 cung c\u1ea5p h\u1ec7 th\u1ed1ng m\u00e1y m\u00f3c s\u1ea3n xu\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Chi ti\u1ebft h\u1ee3p \u0111\u1ed3ng:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng gi\u00e1 tr\u1ecb: 2.000.000 USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1 tr\u1ecb m\u00e1y m\u00f3c (t\u00e1ch ri\u00eang): 1.800.000 USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t v\u00e0 \u0111\u00e0o t\u1ea1o (t\u00e1ch ri\u00eang): 200.000 USD.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo C\u00f4ng v\u0103n 2495\/CT-CS:<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n m\u00e1y m\u00f3c 1.800.000 USD:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT: Doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p t\u1ea1i kh\u00e2u nh\u1eadp kh\u1ea9u, kh\u00f4ng n\u1ed9p thay cho nh\u00e0 th\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN: \u00c1p d\u1ee5ng t\u1ef7 l\u1ec7 1%. S\u1ed1 thu\u1ebf = 1.800.000 x 1% = 18.000 USD.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ph\u1ea7n d\u1ecbch v\u1ee5 200.000 USD:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf GTGT: \u00c1p d\u1ee5ng t\u1ef7 l\u1ec7 5%. S\u1ed1 thu\u1ebf = 200.000 x 5% = 10.000 USD.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ebf TNDN: \u00c1p d\u1ee5ng t\u1ef7 l\u1ec7 5%. S\u1ed1 thu\u1ebf = 200.000 x 5% = 10.000 USD.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u7ed3\u679c\uff1a<\/b><span style=\"font-weight: 400;\"> Vi\u1ec7c t\u00e1ch ri\u00eang gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb v\u00e0 tr\u00e1nh b\u1ecb \u00e1p m\u1ee9c thu\u1ebf TNDN chung 2% tr\u00ean to\u00e0n b\u1ed9 2 tri\u1ec7u USD (ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c 22.000 USD ti\u1ec1n thu\u1ebf TNDN so v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch gi\u00e1). \u0110i\u1ec1u n\u00e0y ho\u00e0n to\u00e0n ph\u00f9 h\u1ee3p v\u1edbi tinh th\u1ea7n h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u1ee5c Thu\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>B\u1ea3ng t\u1ed5ng h\u1ee3p t\u1ef7 l\u1ec7 thu\u1ebf nh\u00e0 th\u1ea7u theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng th\u1ed1ng k\u00ea nhanh c\u00e1c t\u1ef7 l\u1ec7 thu\u1ebf d\u1ef1a tr\u00ean h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 2495\/CT-CS v\u00e0 Th\u00f4ng t\u01b0 103\/2014\/TT-BTC:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>B\u1ea3ng t\u1ed5ng h\u1ee3p t\u1ef7 l\u1ec7 thu\u1ebf nh\u00e0 th\u1ea7u theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u1ea1ng m\u1ee5c cung c\u1ea5p<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u589e\u503c\u7a0e\u7a0e\u7387 %<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 % thu\u1ebf TNDN<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (t\u00e1ch ri\u00eang gi\u00e1)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Mi\u1ec5n t\u1ea1i kh\u00e2u NT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 (t\u00e1ch ri\u00eang gi\u00e1)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a k\u00e8m d\u1ecbch v\u1ee5 (Kh\u00f4ng t\u00e1ch gi\u00e1)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f3 bao th\u1ea7u v\u1eadt t\u01b0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t kh\u00f4ng bao th\u1ea7u v\u1eadt t\u01b0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: Nh\u1eefng l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n C\u00f4ng v\u0103n 2495\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m, t\u00f4i nh\u1eadn \u0111\u1ecbnh r\u1eb1ng &#8220;h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf&#8221; m\u00e0 C\u1ee5c Thu\u1ebf nh\u1eafc t\u1edbi trong c\u00f4ng v\u0103n l\u00e0 y\u1ebfu t\u1ed1 s\u1ed1ng c\u00f2n. C\u01a1 quan thu\u1ebf s\u1ebd kh\u00f4ng ch\u1ec9 nh\u00ecn v\u00e0o h\u1ee3p \u0111\u1ed3ng m\u00e0 c\u00f2n ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb \u0111i k\u00e8m nh\u01b0 t\u1edd khai h\u1ea3i quan, bi\u00ean b\u1ea3n nghi\u1ec7m thu d\u1ecbch v\u1ee5, ch\u1ee9ng t\u1eeb thanh to\u00e1n ng\u00e2n h\u00e0ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t r\u1ee7i ro l\u1edbn l\u00e0 vi\u1ec7c t\u00e1ch gi\u00e1 thi\u1ebfu c\u0103n c\u1ee9 th\u1ecb tr\u01b0\u1eddng. N\u1ebfu doanh nghi\u1ec7p c\u1ed1 t\u00ecnh \u0111\u1ea9y gi\u00e1 m\u00e1y m\u00f3c l\u00ean cao v\u00e0 h\u1ea1 gi\u00e1 d\u1ecbch v\u1ee5 xu\u1ed1ng th\u1ea5p \u0111\u1ec3 h\u01b0\u1edfng m\u1ee9c thu\u1ebf 1% thay v\u00ec 5%, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n \u1ea5n \u0111\u1ecbnh l\u1ea1i gi\u00e1 theo quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd v\u1ec1 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb. Theo \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 103, B\u00ean Vi\u1ec7t Nam c\u00f3 ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf tr\u01b0\u1edbc khi thanh to\u00e1n. N\u1ebfu doanh nghi\u1ec7p thanh to\u00e1n 100% gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng m\u00e0 ch\u01b0a gi\u1eef l\u1ea1i ti\u1ec1n thu\u1ebf, sau n\u00e0y khi b\u1ecb thanh tra, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i t\u1ef1 b\u1ecf ti\u1ec1n t\u00fai ra n\u1ed9p thay cho nh\u00e0 th\u1ea7u c\u00f9ng v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea1t ch\u1eadm n\u1ed9p r\u1ea5t n\u1eb7ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c C\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 2495\/CT-CS \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn Thu\u1ebf t\u1ec9nh H\u00e0 T\u0129nh \u0111\u00e3 t\u1ea1o ra ti\u1ec1n l\u1ec7 r\u00f5 r\u00e0ng cho c\u00e1c doanh nghi\u1ec7p trong vi\u1ec7c x\u1eed l\u00fd thu\u1ebf nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng ph\u1ee9c t\u1ea1p. Vi\u1ec7c tu\u00e2n th\u1ee7 nghi\u00eam ng\u1eb7t nguy\u00ean t\u1eafc t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5 theo \u0110i\u1ec1u 6, 7, 12, 13 v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf theo \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 103\/2014\/TT-BTC l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 doanh nghi\u1ec7p t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch tr\u01b0\u1edbc ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i MAN &#8211; Master Accountant Network, ch\u00fang t\u00f4i lu\u00f4n c\u1eadp nh\u1eadt nh\u1eefng c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t \u0111\u1ec3 cung c\u1ea5p <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7ed3\u7b97\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/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;\"> chu\u1ea9n x\u00e1c nh\u1ea5t cho kh\u00e1ch h\u00e0ng. V\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m, MAN cam k\u1ebft gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf, tr\u00e1nh r\u1ee7i ro truy thu v\u00e0 t\u1ed1i \u0111a h\u00f3a l\u1ee3i \u00edch t\u00e0i ch\u00ednh. N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n \u0111ang c\u00f3 nh\u1eefng h\u1ee3p \u0111\u1ed3ng nh\u00e0 th\u1ea7u qu\u1ed1c t\u1ebf c\u1ea7n r\u00e0 so\u00e1t, MAN ch\u00ednh l\u00e0 \u0111\u1ed1i t\u00e1c tin c\u1eady \u0111\u1ec3 \u0111\u1ed3ng h\u00e0nh.<\/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>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 2495\/CT-CS<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>T\u1ea1i sao d\u1ecbch v\u1ee5 l\u1ea1i ch\u1ecbu thu\u1ebf TNDN cao h\u01a1n m\u00e1y m\u00f3c?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTheo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 103, ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 c\u00f3 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn cao h\u01a1n cung c\u1ea5p h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng, n\u00ean m\u1ee9c thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u00e0 5% (d\u1ecbch v\u1ee5) so v\u1edbi 1% (h\u00e0ng h\u00f3a).                    <\/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>N\u1ebfu t\u00f4i mua m\u00e1y m\u00f3c nh\u01b0ng nh\u00e0 th\u1ea7u t\u1eb7ng k\u00e8m d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t (gi\u00e1 0 \u0111\u1ed3ng) th\u00ec sao? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb v\u00e0 \u00e1p t\u1ef7 l\u1ec7 2% TNDN tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 d\u1ecbch v\u1ee5 theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.                    <\/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>C\u00f4ng v\u0103n 2495\/CT-CS c\u00f3 \u00e1p d\u1ee5ng cho nh\u00e0 th\u1ea7u ph\u1ee5 kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf nh\u00e0 th\u1ea7u \u00e1p d\u1ee5ng chung cho c\u1ea3 Nh\u00e0 th\u1ea7u ch\u00ednh v\u00e0 Nh\u00e0 th\u1ea7u ph\u1ee5 n\u01b0\u1edbc ngo\u00e0i theo Th\u00f4ng t\u01b0 103.                    <\/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>C\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf kh\u00f4ng \u0111\u0103ng k\u00fd theo Lu\u1eadt Doanh nghi\u1ec7p c\u00f3 ph\u1ea3i n\u1ed9p thu\u1ebf thay kh\u00f4ng? <\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. C\u00e1c t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb - x\u00e3 h\u1ed9i, \u0111\u01a1n v\u1ecb v\u0169 trang, t\u1ed5 ch\u1ee9c s\u1ef1 nghi\u1ec7p... n\u1ebfu mua d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec1u c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf theo quy \u0111\u1ecbnh.                    <\/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>C\u00e1 nh\u00e2n kinh doanh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u1ea5u tr\u1eeb thu\u1ebf nh\u00e0 th\u1ea7u kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. C\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t kinh doanh t\u1ea1i Vi\u1ec7t Nam mua d\u1ecbch v\u1ee5 t\u1eeb nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u0169ng thu\u1ed9c di\u1ec7n ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf nh\u00e0 th\u1ea7u tr\u01b0\u1edbc khi chi tr\u1ea3.                    <\/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\": \"T\u1ea1i sao d\u1ecbch v\u1ee5 l\u1ea1i ch\u1ecbu thu\u1ebf TNDN cao h\u01a1n m\u00e1y m\u00f3c?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 103, ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 c\u00f3 t\u1ef7 su\u1ea5t l\u1ee3i nhu\u1eadn cao h\u01a1n cung c\u1ea5p h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng, n\u00ean m\u1ee9c thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u00e0 5% (d\u1ecbch v\u1ee5) so v\u1edbi 1% (h\u00e0ng h\u00f3a).\"\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\": \"N\u1ebfu t\u00f4i mua m\u00e1y m\u00f3c nh\u01b0ng nh\u00e0 th\u1ea7u t\u1eb7ng k\u00e8m d\u1ecbch v\u1ee5 l\u1eafp \u0111\u1eb7t (gi\u00e1 0 \u0111\u1ed3ng) th\u00ec sao? \",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"C\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem \u0111\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ri\u00eang gi\u00e1 tr\u1ecb v\u00e0 \u00e1p t\u1ef7 l\u1ec7 2% TNDN tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c \u1ea5n \u0111\u1ecbnh gi\u00e1 d\u1ecbch v\u1ee5 theo gi\u00e1 th\u1ecb tr\u01b0\u1eddng.\"\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\": \"C\u00f4ng v\u0103n 2495\/CT-CS c\u00f3 \u00e1p d\u1ee5ng cho nh\u00e0 th\u1ea7u ph\u1ee5 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. 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V\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m ph\u1ea3n h\u1ed3i C\u00f4ng v\u0103n [&hellip;]<\/p>","protected":false},"author":4,"featured_media":5781,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-5779","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-thue-nha-thau","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5779","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=5779"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5779\/revisions"}],"predecessor-version":[{"id":5784,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/5779\/revisions\/5784"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/5781"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=5779"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=5779"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=5779"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}