{"id":6807,"date":"2026-07-02T16:13:03","date_gmt":"2026-07-02T09:13:03","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6807"},"modified":"2026-07-02T16:13:03","modified_gmt":"2026-07-02T09:13:03","slug":"ho-so-hoan-thue-gtgt","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/ho-so-hoan-thue-gtgt\/","title":{"rendered":"H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1ed3m nh\u1eefng g\u00ec? H\u01b0\u1edbng d\u1eabn chu\u1ea9n 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6587\u4ef6 <\/span><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">\u589e\u503c\u7a0e\u9000\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> l\u00e0 b\u1ed9 t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p cho c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft ho\u1eb7c n\u1ed9p th\u1eeba, theo quy \u0111\u1ecbnh t\u1ea1i <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2024\u5e74\u589e\u503c\u7a0e\u6cd5<\/span><\/a><span style=\"font-weight: 400;\"> \u548c <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7b2c181\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/a><span style=\"font-weight: 400;\"> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/7\/2025. V\u1edbi k\u1ebf to\u00e1n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf l\u1ea7n \u0111\u1ea7u, vi\u1ec7c thi\u1ebfu m\u1ed9t lo\u1ea1i ch\u1ee9ng t\u1eeb trong b\u1ed9 h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 khi\u1ebfn to\u00e0n b\u1ed9 \u0111\u1ec1 ngh\u1ecb b\u1ecb tr\u1ea3 l\u1ea1i ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian gi\u1ea3i quy\u1ebft nhi\u1ec1u th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo th\u1ed1ng k\u00ea th\u1ef1c t\u1ebf t\u1eeb qu\u00e1 tr\u00ecnh t\u01b0 v\u1ea5n c\u1ee7a <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, ph\u1ea7n l\u1edbn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT b\u1ecb ch\u1eadm gi\u1ea3i quy\u1ebft kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c doanh nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, m\u00e0 do thi\u1ebfu b\u1ea3ng k\u00ea, sai m\u1eabu bi\u1ec3u ho\u1eb7c n\u1ed9p nh\u1ea7m h\u1ed3 s\u01a1 gi\u1eefa c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf kh\u00e1c nhau. B\u00e0i vi\u1ebft n\u00e0y h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u1ea7y \u0111\u1ee7 danh m\u1ee5c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, d\u1ef1a tr\u00ean Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, Th\u00f4ng t\u01b0 40\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 94\/2025\/TT-BTC hi\u1ec7n h\u00e0nh.<\/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 style=\"text-align: center;\"><b>T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT l\u00e0 t\u1eadp h\u1ee3p gi\u1ea5y t\u1edd, b\u1ea3ng k\u00ea v\u00e0 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 n\u00e0y d\u00f9ng \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u01a1 quan thu\u1ebf ho\u00e0n tr\u1ea3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft ho\u1eb7c n\u1ed9p th\u1eeba.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng cho doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, \u0111\u1ea7u t\u01b0, h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 5%, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao, h\u00e0ng mang theo khi xu\u1ea5t c\u1ea3nh ho\u1eb7c d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n ODA, vi\u1ec7n tr\u1ee3.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u1ea7n chu\u1ea9n b\u1ecb ngay khi ph\u00e1t sinh \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf, th\u00f4ng th\u01b0\u1eddng l\u00e0 cu\u1ed1i k\u1ef3 t\u00ednh thu\u1ebf th\u00e1ng ho\u1eb7c qu\u00fd c\u00f3 s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh?<\/b><\/h2>\n<figure id=\"attachment_6810\" aria-describedby=\"caption-attachment-6810\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6810\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-hoan-thue-GTGT-la-gi-theo-quy-dinh-phap-luat-hien-hanh.jpg\" alt=\"H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-hoan-thue-GTGT-la-gi-theo-quy-dinh-phap-luat-hien-hanh.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-hoan-thue-GTGT-la-gi-theo-quy-dinh-phap-luat-hien-hanh-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-hoan-thue-GTGT-la-gi-theo-quy-dinh-phap-luat-hien-hanh-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-hoan-thue-GTGT-la-gi-theo-quy-dinh-phap-luat-hien-hanh-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-hoan-thue-GTGT-la-gi-theo-quy-dinh-phap-luat-hien-hanh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6810\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT bao g\u1ed3m gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f9ng c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf c\u1ee5 th\u1ec3. \u0110\u00e2y kh\u00f4ng ph\u1ea3i m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 c\u1ed1 \u0111\u1ecbnh \u00e1p d\u1ee5ng chung cho m\u1ecdi doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed7i tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf, v\u00ed d\u1ee5 xu\u1ea5t kh\u1ea9u, \u0111\u1ea7u t\u01b0 hay gi\u1ea3i th\u1ec3, s\u1ebd c\u00f3 danh m\u1ee5c t\u00e0i li\u1ec7u ri\u00eang \u0111i k\u00e8m. \u0110i\u1ec3m m\u1ea5u ch\u1ed1t m\u00e0 k\u1ebf to\u00e1n m\u1edbi v\u00e0o ngh\u1ec1 hay b\u1ecf s\u00f3t l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00ecnh thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf n\u00e0o tr\u01b0\u1edbc khi t\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb, tr\u00e1nh n\u1ed9p thi\u1ebfu ho\u1eb7c th\u1eeba t\u00e0i li\u1ec7u kh\u00f4ng c\u1ea7n thi\u1ebft.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>V\u00ec sao h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT quan tr\u1ecdng v\u1edbi doanh nghi\u1ec7p?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c quy\u1ebft \u0111\u1ecbnh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p. S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft, n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n k\u1ecbp th\u1eddi, s\u1ebd b\u1ecb ch\u00f4n v\u1ed1n trong nhi\u1ec1u k\u1ef3 t\u00ednh thu\u1ebf li\u00ean ti\u1ebfp.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo g\u00f3c nh\u00ecn t\u1eeb <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\">, v\u1edbi c\u00e1c doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u quy m\u00f4 v\u1eeba v\u00e0 l\u1edbn, s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u1ed3n \u0111\u1ecdng c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn h\u00e0ng t\u1ef7 \u0111\u1ed3ng m\u1ed7i qu\u00fd n\u1ebfu h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i do sai s\u00f3t v\u1ec1 b\u1ea3ng k\u00ea ho\u1eb7c thi\u1ebfu ch\u1ee9ng t\u1eeb h\u1ea3i quan. M\u1ed9t h\u1ed3 s\u01a1 chu\u1ea9n ngay t\u1eeb l\u1ea7n n\u1ed9p \u0111\u1ea7u ti\u00ean gi\u00fap doanh nghi\u1ec7p r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 th\u1eddi gian ch\u1edd ho\u00e0n thu\u1ebf, \u0111\u1ed3ng th\u1eddi gi\u1ea3m r\u1ee7i ro b\u1ecb \u0111\u01b0a v\u00e0o di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf k\u00e9o d\u00e0i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Doanh nghi\u1ec7p n\u00e0o c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT?<\/b><\/h2>\n<figure id=\"attachment_6808\" aria-describedby=\"caption-attachment-6808\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6808\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-nao-can-chuan-bi-ho-so-hoan-thue-GTGT.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-nao-can-chuan-bi-ho-so-hoan-thue-GTGT.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-nao-can-chuan-bi-ho-so-hoan-thue-GTGT-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-nao-can-chuan-bi-ho-so-hoan-thue-GTGT-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-nao-can-chuan-bi-ho-so-hoan-thue-GTGT-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Doanh-nghiep-nao-can-chuan-bi-ho-so-hoan-thue-GTGT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6808\" class=\"wp-caption-text\">Doanh nghi\u1ec7p n\u00e0o c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p c\u00f3 s\u1ed1 <\/span><a href=\"https:\/\/thue.man.net.vn\/thue-gtgt-dau-ra-va-dau-vao-va-cap-nhat-moi-2025\/\"><span style=\"font-weight: 400;\">\u8fdb\u9879\u589e\u503c\u7a0e<\/span><\/a><span style=\"font-weight: 400;\"> ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft \u0111\u1ec1u \u0111\u01b0\u1ee3c l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf. Theo \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 359\/2025\/N\u0110-CP, doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p <\/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;\"> theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 l\u1eadp v\u00e0 l\u01b0u gi\u1eef s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng \u0111\u0103ng k\u00fd theo m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb l\u1eadp t\u1eeb h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m t\u1ea1i \u0110i\u1ec1u 13 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf: xu\u1ea5t kh\u1ea9u, \u0111\u1ea7u t\u01b0, h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5%, gi\u1ea3i th\u1ec3 ph\u00e1 s\u1ea3n, ho\u1eb7c theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT th\u00ec kh\u00f4ng thu\u1ed9c di\u1ec7n l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Khi n\u00e0o doanh nghi\u1ec7p c\u1ea7n n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT ph\u1ee5 thu\u1ed9c v\u00e0o t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, kh\u00f4ng c\u00f3 m\u1ed9t m\u1ed1c chung \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c m\u1ed1c th\u1eddi gian th\u1ef1c t\u1ebf c\u1ea7n l\u01b0u \u00fd.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u v\u00e0 h\u00e0ng h\u00f3a ch\u1ecbu thu\u1ebf su\u1ea5t 5%: n\u1ed9p khi s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u00e1t sinh trong th\u00e1ng ho\u1eb7c qu\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh: n\u1ed9p trong th\u1eddi h\u1ea1n 1 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y d\u1ef1 \u00e1n ho\u1eb7c giai \u0111o\u1ea1n \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh, t\u1ee9c ng\u00e0y ph\u00e1t sinh doanh thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n: n\u1ed9p ngay khi c\u00f3 s\u1ed1 thu\u1ebf GTGT n\u1ed9p th\u1eeba ho\u1eb7c s\u1ed1 thu\u1ebf \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1ea1i th\u1eddi \u0111i\u1ec3m gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf: n\u1ed9p theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh ri\u00eang t\u1ea1i t\u1eebng hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n ho\u1eb7c \u0111i\u1ec1u \u01b0\u1edbc li\u00ean quan.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1ed3m nh\u1eefng g\u00ec? Danh m\u1ee5c \u0111\u1ea7y \u0111\u1ee7 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/b><\/h2>\n<figure id=\"attachment_6809\" aria-describedby=\"caption-attachment-6809\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-6809\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-hoan-thue-GTGT-gom-nhung-gi_-Danh-muc-day-du-theo-tung-truong-hop.jpg\" alt=\"H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1ed3m nh\u1eefng g\u00ec? Danh m\u1ee5c \u0111\u1ea7y \u0111\u1ee7 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-hoan-thue-GTGT-gom-nhung-gi_-Danh-muc-day-du-theo-tung-truong-hop.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-hoan-thue-GTGT-gom-nhung-gi_-Danh-muc-day-du-theo-tung-truong-hop-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-hoan-thue-GTGT-gom-nhung-gi_-Danh-muc-day-du-theo-tung-truong-hop-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-hoan-thue-GTGT-gom-nhung-gi_-Danh-muc-day-du-theo-tung-truong-hop-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/07\/Ho-so-hoan-thue-GTGT-gom-nhung-gi_-Danh-muc-day-du-theo-tung-truong-hop-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-6809\" class=\"wp-caption-text\">H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1ed3m nh\u1eefng g\u00ec? Danh m\u1ee5c \u0111\u1ea7y \u0111\u1ee7 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n c\u00e1c k\u1ebf to\u00e1n tra c\u1ee9u nhi\u1ec1u nh\u1ea5t. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT bao g\u1ed3m hai ph\u1ea7n ch\u00ednh: gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Th\u00e0nh ph\u1ea7n chung b\u1eaft bu\u1ed9c trong m\u1ecdi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, th\u00e0nh ph\u1ea7n \u0111\u1ea7u ti\u00ean v\u00e0 b\u1eaft bu\u1ed9c v\u1edbi h\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, M\u1eabu s\u1ed1 01\/HT, ban h\u00e0nh k\u00e8m Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 80\/2021\/TT-BTC, \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 40\/2025\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 94\/2025\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, M\u1eabu s\u1ed1 01-1\/HT, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai lo\u1ea1i ch\u1ee9ng t\u1eeb tr\u00ean g\u1ea7n nh\u01b0 xu\u1ea5t hi\u1ec7n trong m\u1ecdi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT g\u1ed3m nh\u1eefng g\u00ec m\u00e0 doanh nghi\u1ec7p th\u1eafc m\u1eafc, b\u1ea5t k\u1ec3 l\u00fd do ho\u00e0n thu\u1ebf l\u00e0 xu\u1ea5t kh\u1ea9u, \u0111\u1ea7u t\u01b0 hay c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT bao g\u1ed3m nh\u1eefng g\u00ec \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u00f2i h\u1ecfi b\u1ed9 t\u00e0i li\u1ec7u chi ti\u1ebft h\u01a1n \u0111\u1ec3 ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a d\u1ef1 \u00e1n. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1edbi d\u1ef1 \u00e1n c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng: b\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t ho\u1eb7c quy\u1ebft \u0111\u1ecbnh giao \u0111\u1ea5t ho\u1eb7c h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, k\u00e8m gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao ch\u1ee9ng t\u1eeb g\u00f3p v\u1ed1n \u0111i\u1ec1u l\u1ec7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n sao Gi\u1ea5y ph\u00e9p kinh doanh, Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh, ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p \u0111\u1ea7u t\u01b0 kinh doanh ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n, n\u1ebfu d\u1ef1 \u00e1n thu\u1ed9c di\u1ec7n n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, M\u1eabu s\u1ed1 01-1\/HT, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp Ban Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n, quy\u1ebft \u0111\u1ecbnh giao qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ho\u1eb7c Quy ch\u1ebf t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a chi nh\u00e1nh, n\u1ebfu chi nh\u00e1nh ho\u1eb7c Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n l\u00e0 \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd r\u1eb1ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng g\u00f3p \u0111\u1ee7 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u0103ng k\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1, ho\u1eb7c ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111i\u1ec1u ki\u1ec7n, s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf m\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a kh\u1ea5u tr\u1eeb sang k\u1ef3 sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u g\u1ed3m nh\u1eefng gi\u1ea5y t\u1edd n\u00e0o<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u, h\u1ed3 s\u01a1 <\/span><a href=\"https:\/\/thue.man.net.vn\/hoan-thue-gtgt-hang-xuat-nhap-khau-nam-2025\/\"><span style=\"font-weight: 400;\">ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/span><\/a><span style=\"font-weight: 400;\"> g\u1ed3m hai lo\u1ea1i t\u00e0i li\u1ec7u c\u1ed1t l\u00f5i:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, M\u1eabu s\u1ed1 01-1\/HT, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch t\u1edd khai h\u1ea3i quan \u0111\u00e3 th\u00f4ng quan, M\u1eabu s\u1ed1 01-2\/HT, \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt h\u1ea3i quan.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd: t\u1eeb ng\u00e0y 1\/7\/2025, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c kh\u00f4ng c\u00f2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo di\u1ec7n xu\u1ea5t kh\u1ea9u, k\u1ec3 c\u1ea3 khi vi\u1ec7c xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n \u0111\u00fang \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan. Quy \u0111\u1ecbnh n\u00e0y ch\u1eb7t h\u01a1n so v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y v\u00e0 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i thu\u1ea7n t\u00fay.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5%<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft t\u1eeb 300 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean sau 12 th\u00e1ng li\u00ean t\u1ee5c ho\u1eb7c 4 qu\u00fd li\u00ean t\u1ee5c, ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t 5%. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u m\u1ee9c thu\u1ebf su\u1ea5t kh\u00e1c nhau b\u1eaft bu\u1ed9c ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang ph\u1ea7n thu\u1ebf \u0111\u1ea7u v\u00e0o d\u00f9ng cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf 5%; n\u1ebfu kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang \u0111\u01b0\u1ee3c th\u00ec x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 doanh thu t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, c\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 c\u00f3 hai t\u00ecnh hu\u1ed1ng kh\u00e1c nhau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu thu\u1ed9c di\u1ec7n c\u01a1 quan thu\u1ebf ph\u1ea3i ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n g\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. C\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng thu\u1ed9c di\u1ec7n ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf: doanh nghi\u1ec7p l\u1eadp v\u00e0 g\u1eedi Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, M\u1eabu s\u1ed1 01\/HT, \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf kh\u00e1c<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i. V\u1edbi Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n, h\u1ed3 s\u01a1 g\u1ed3m Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n, M\u1eabu s\u1ed1 02\/HT, k\u00e8m c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh c\u01b0 tr\u00fa thu\u1ebf, h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam, v\u0103n b\u1ea3n x\u00e1c nh\u1eadn th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf theo h\u1ee3p \u0111\u1ed3ng, gi\u1ea5y \u1ee7y quy\u1ec1n n\u1ebfu c\u00f3, v\u00e0 b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, M\u1eabu s\u1ed1 02-1\/HT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf kh\u00e1c, h\u1ed3 s\u01a1 d\u00f9ng chung M\u1eabu s\u1ed1 02\/HT nh\u01b0ng c\u1ea7n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan \u0111\u1ec1 xu\u1ea5t k\u00fd k\u1ebft \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, k\u00e8m b\u1ea3n sao \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, b\u1ea3n sao h\u1ee3p \u0111\u1ed3ng v\u1edbi b\u00ean Vi\u1ec7t Nam, b\u1ea3n t\u00f3m t\u1eaft h\u1ee3p \u0111\u1ed3ng n\u00eau r\u00f5 t\u00ean h\u1ee3p \u0111\u1ed3ng, ph\u1ea1m vi c\u00f4ng vi\u1ec7c v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf, c\u00f9ng b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf M\u1eabu s\u1ed1 02-1\/HT nh\u01b0 tr\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao g\u1ed3m nh\u1eefng g\u00ec<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u00e1p d\u1ee5ng cho c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao v\u00e0 vi\u00ean ch\u1ee9c ngo\u1ea1i giao mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam. H\u1ed3 s\u01a1 g\u1ed3m hai lo\u1ea1i b\u1ea3ng k\u00ea ri\u00eang bi\u1ec7t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea thu\u1ebf GTGT c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u00f9ng cho c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, M\u1eabu s\u1ed1 01-3a\/HT, ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a C\u1ee5c L\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc thu\u1ed9c B\u1ed9 Ngo\u1ea1i giao v\u1ec1 vi\u1ec7c chi ph\u00ed \u0111\u1ea7u v\u00e0o thu\u1ed9c di\u1ec7n \u00e1p d\u1ee5ng mi\u1ec5n tr\u1eeb ngo\u1ea1i giao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea vi\u00ean ch\u1ee9c ngo\u1ea1i giao thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, M\u1eabu s\u1ed1 01-3b\/HT.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thi\u1ebfu x\u00e1c nh\u1eadn c\u1ee7a C\u1ee5c L\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc tr\u00ean M\u1eabu 01-3a\/HT l\u00e0 l\u00fd do ph\u1ed5 bi\u1ebfn khi\u1ebfn h\u1ed3 s\u01a1 di\u1ec7n n\u00e0y b\u1ecb tr\u1ea3 l\u1ea1i, do \u0111\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c ch\u1ee9 kh\u00f4ng ph\u1ea3i th\u1ee7 t\u1ee5c tham kh\u1ea3o.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua t\u1ea1i Vi\u1ec7t Nam mang theo khi xu\u1ea5t c\u1ea3nh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p n\u00e0y d\u00e0nh cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i mua h\u00e0ng t\u1ea1i Vi\u1ec7t Nam r\u1ed3i mang theo khi xu\u1ea5t c\u1ea3nh, th\u1ef1c hi\u1ec7n qua ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n l\u00e0m \u0111\u1ea1i l\u00fd ho\u00e0n thu\u1ebf. H\u1ed3 s\u01a1 do ng\u00e2n h\u00e0ng \u0111\u1ea1i l\u00fd l\u1eadp g\u1ed3m B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb ho\u00e0n thu\u1ebf GTGT cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i xu\u1ea5t c\u1ea3nh, M\u1eabu s\u1ed1 01-4\/HT. Quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, h\u00e0ng h\u00f3a v\u00e0 m\u1ee9c ho\u00e0n thu\u1ebf c\u1ee7a tr\u01b0\u1eddng h\u1ee3p n\u00e0y \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ODA v\u00e0 c\u00e1c kho\u1ea3n vi\u1ec7n tr\u1ee3<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m tr\u01b0\u1eddng h\u1ee3p n\u00e0y g\u1ed3m ba lo\u1ea1i ngu\u1ed3n v\u1ed1n kh\u00e1c nhau, m\u1ed7i lo\u1ea1i c\u00f3 h\u1ed3 s\u01a1 ri\u00eang theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n s\u1eed d\u1ee5ng v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) kh\u00f4ng ho\u00e0n l\u1ea1i: h\u1ed3 s\u01a1 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua trong n\u01b0\u1edbc b\u1eb1ng ngu\u1ed3n ti\u1ec1n vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i kh\u00f4ng thu\u1ed9c h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c: h\u1ed3 s\u01a1 theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua trong n\u01b0\u1edbc b\u1eb1ng ngu\u1ed3n ti\u1ec1n vi\u1ec7n tr\u1ee3 qu\u1ed1c t\u1ebf kh\u1ea9n c\u1ea5p \u0111\u1ec3 c\u1ee9u tr\u1ee3, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai t\u1ea1i Vi\u1ec7t Nam: h\u1ed3 s\u01a1 theo \u0111i\u1ec3m \u0111 kho\u1ea3n 2 \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba tr\u01b0\u1eddng h\u1ee3p tr\u00ean \u00edt g\u1eb7p h\u01a1n trong th\u1ef1c t\u1ebf doanh nghi\u1ec7p th\u00f4ng th\u01b0\u1eddng, nh\u01b0ng l\u1ea1i ph\u1ed5 bi\u1ebfn v\u1edbi c\u00e1c ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n phi ch\u00ednh ph\u1ee7 v\u00e0 t\u1ed5 ch\u1ee9c nh\u1eadn vi\u1ec7n tr\u1ee3, n\u00ean k\u1ebf to\u00e1n ph\u1ee5 tr\u00e1ch c\u1ea7n tra c\u1ee9u \u0111\u00fang \u0111i\u1ec3m kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng thay v\u00ec \u00e1p d\u1ee5ng chung m\u1ed9t m\u1eabu h\u1ed3 s\u01a1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT d\u00f9 \u0111\u00e3 l\u1eadp h\u1ed3 s\u01a1<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i h\u1ed3 s\u01a1 n\u00e0o n\u1ed9p l\u00ean c\u0169ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn ho\u00e0n thu\u1ebf. N\u1eafm r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p lo\u1ea1i tr\u1eeb gi\u00fap doanh nghi\u1ec7p tr\u00e1nh m\u1ea5t c\u00f4ng chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 cho nh\u1eefng kho\u1ea3n thu\u1ebf v\u1ed1n kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT: kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u01b0\u01a1ng \u1ee9ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng g\u00f3p \u0111\u1ee7 s\u1ed1 v\u1ed1n \u0111i\u1ec1u l\u1ec7 nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, tr\u1eeb ba tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7 \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ng\u00e0nh, ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, bao g\u1ed3m b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p ho\u1eb7c b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00e1t hi\u1ec7n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n, tr\u1eeb d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed, c\u00f9ng d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ecb lo\u1ea1i tr\u1eeb li\u00ean quan \u0111\u1ebfn d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft kh\u00f4ng m\u1ea5t \u0111i m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang k\u1ef3 t\u00ednh thu\u1ebf ti\u1ebfp theo, kh\u00f4ng ph\u1ea3i b\u1ecb x\u00f3a b\u1ecf ho\u00e0n to\u00e0n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Danh m\u1ee5c bi\u1ec3u m\u1eabu tham kh\u1ea3o trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ti\u1ec7n tra c\u1ee9u khi l\u1eadp h\u1ed3 s\u01a1, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 m\u1eabu bi\u1ec3u ch\u00ednh theo Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 80\/2021\/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 danh m\u1ee5c bi\u1ec3u m\u1eabu h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>M\u1eabu s\u1ed1<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u00ean bi\u1ec3u m\u1eabu<\/b><\/td>\n<td style=\"text-align: center;\"><b>D\u00f9ng cho tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 01\/HT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng chung cho h\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 01-1\/HT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u, \u0111\u1ea7u t\u01b0, v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u01b0a g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 01-2\/HT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch t\u1edd khai h\u1ea3i quan \u0111\u00e3 th\u00f4ng quan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 01-3a\/HT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea thu\u1ebf GTGT h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o cho c\u01a1 quan ngo\u1ea1i giao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u01afu \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 01-3b\/HT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea vi\u00ean ch\u1ee9c ngo\u1ea1i giao \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u01afu \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 01-4\/HT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb ho\u00e0n thu\u1ebf GTGT cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i xu\u1ea5t c\u1ea3nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i l\u00e0 \u0111\u1ea1i l\u00fd ho\u00e0n thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 02\/HT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf theo Hi\u1ec7p \u0111\u1ecbnh tr\u00e1nh \u0111\u00e1nh thu\u1ebf hai l\u1ea7n v\u00e0 \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 02-1\/HT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\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 ch\u1ee9ng t\u1eeb v\u00e0 bi\u1ec3u m\u1eabu theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf GTGT<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ch\u1ee9ng t\u1eeb \u0111\u1eb7c tr\u01b0ng b\u1eaft bu\u1ed9c<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1eabu bi\u1ec3u tham chi\u1ebfu<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Xu\u1ea5t kh\u1ea9u<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Danh s\u00e1ch t\u1edd khai h\u1ea3i quan \u0111\u00e3 th\u00f4ng quan<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 01-2\/HT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, ch\u1ee9ng t\u1eeb g\u00f3p v\u1ed1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 01-1\/HT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ebf su\u1ea5t 5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3ng ph\u00e2n b\u1ed5 thu\u1ebf \u0111\u1ea7u v\u00e0o theo t\u1ef7 l\u1ec7 doanh thu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110ang c\u1eadp nh\u1eadt h\u01b0\u1edbng d\u1eabn chi ti\u1ebft<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">K\u1ebft lu\u1eadn ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra thu\u1ebf (n\u1ebfu c\u00f3)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 01\/HT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01b0 tr\u00fa, h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 02\/HT, 02-1\/HT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u01afu \u0111\u00e3i mi\u1ec5n tr\u1eeb ngo\u1ea1i giao<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn c\u1ee7a C\u1ee5c L\u1ec5 t\u00e2n nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 01-3a\/HT, 01-3b\/HT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u00e0ng mang theo khi xu\u1ea5t c\u1ea3nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb do ng\u00e2n h\u00e0ng \u0111\u1ea1i l\u00fd l\u1eadp<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1eabu 01-4\/HT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">ODA, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 theo t\u1eebng \u0111i\u1ec3m kho\u1ea3n ri\u00eang t\u1ea1i \u0110i\u1ec1u 28<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng ngu\u1ed3n v\u1ed1n<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Case Study: Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u t\u1ea1i TP.HCM chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>\u80cc\u666f<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty TNHH Y chuy\u00ean xu\u1ea5t kh\u1ea9u h\u00e0ng d\u1ec7t may sang th\u1ecb tr\u01b0\u1eddng ch\u00e2u \u00c2u, c\u00f3 s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft kho\u1ea3ng 1,8 t\u1ef7 \u0111\u1ed3ng trong qu\u00fd \u0111\u1ea7u ti\u00ean sau khi Ngh\u1ecb \u0111\u1ecbnh 181\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c. \u0110\u00e2y l\u00e0 l\u1ea7n \u0111\u1ea7u c\u00f4ng ty t\u1ef1 l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf m\u00e0 kh\u00f4ng thu\u00ea \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>V\u1ea5n \u0111\u1ec1 ph\u00e1t sinh<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty n\u1ed9p h\u1ed3 s\u01a1 v\u1edbi b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n mua v\u00e0o nh\u01b0ng thi\u1ebfu Danh s\u00e1ch t\u1edd khai h\u1ea3i quan \u0111\u00e3 th\u00f4ng quan theo M\u1eabu 01-2\/HT, do k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn gi\u1eefa y\u00eau c\u1ea7u c\u1ee7a tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u th\u00f4ng th\u01b0\u1eddng v\u00e0 tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng xu\u1ea5t kh\u1ea9u. H\u1ed3 s\u01a1 b\u1ecb c\u01a1 quan thu\u1ebf ra th\u00f4ng b\u00e1o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp nh\u1eadn ngay trong 3 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>C\u00e1ch x\u1eed l\u00fd theo t\u01b0 v\u1ea5n t\u1eeb MAN<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i <\/span><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 t\u1edd khai h\u1ea3i quan, \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo t\u1eebng l\u00f4 h\u00e0ng, sau \u0111\u00f3 h\u01b0\u1edbng d\u1eabn c\u00f4ng ty b\u1ed5 sung \u0111\u1ea7y \u0111\u1ee7 M\u1eabu 01-2\/HT k\u00e8m x\u00e1c nh\u1eadn th\u00f4ng quan. To\u00e0n b\u1ed9 quy tr\u00ecnh r\u00e0 so\u00e1t v\u00e0 n\u1ed9p l\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n ch\u1ec9nh m\u1ea5t 5 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>K\u1ebft qu\u1ea3 \u0111o l\u01b0\u1eddng \u0111\u01b0\u1ee3c<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 b\u1ed5 sung \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn trong l\u1ea7n n\u1ed9p l\u1ea1i, kh\u00f4ng ph\u00e1t sinh y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh th\u00eam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u00e0n thu\u1ebf r\u00fat ng\u1eafn c\u00f2n kho\u1ea3ng 25 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n ch\u1ec9nh, thay v\u00ec k\u00e9o d\u00e0i nhi\u1ec1u th\u00e1ng n\u1ebfu ti\u1ebfp t\u1ee5c b\u1ecb tr\u1ea3 h\u1ed3 s\u01a1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng ty tr\u00e1nh \u0111\u01b0\u1ee3c r\u1ee7i ro b\u1ecb chuy\u1ec3n sang di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf do h\u1ed3 s\u01a1 thi\u1ebfu ch\u1ee9ng t\u1eeb nhi\u1ec1u l\u1ea7n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Nh\u1eadn \u0111\u1ecbnh chuy\u00ean gia: R\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c chuy\u00ean gia t\u1ea1i MAN &#8211; Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong l\u0129nh v\u1ef1c ki\u1ec3m to\u00e1n v\u00e0 t\u01b0 v\u1ea5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 ra b\u1ed1n r\u1ee7i ro ph\u1ed5 bi\u1ebfn nh\u1ea5t khi doanh nghi\u1ec7p t\u1ef1 l\u1eadp h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 1 &#8211; Nh\u1ea7m l\u1eabn gi\u1eefa c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng c\u00f9ng l\u00fac, v\u00ed d\u1ee5 v\u1eeba xu\u1ea5t kh\u1ea9u v\u1eeba \u0111\u1ea7u t\u01b0 m\u1edf r\u1ed9ng nh\u00e0 x\u01b0\u1edfng, th\u01b0\u1eddng g\u1ed9p chung h\u1ed3 s\u01a1 ho\u1eb7c \u00e1p d\u1ee5ng nh\u1ea7m danh m\u1ee5c ch\u1ee9ng t\u1eeb c\u1ee7a tr\u01b0\u1eddng h\u1ee3p n\u00e0y cho tr\u01b0\u1eddng h\u1ee3p kh\u00e1c. \u0110i\u1ec1u n\u00e0y khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i ngay t\u1eeb b\u01b0\u1edbc ti\u1ebfp nh\u1eadn.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 2 &#8211; B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n kh\u00f4ng kh\u1edbp v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf: <\/b><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn l\u1eadp B\u1ea3ng k\u00ea M\u1eabu 01-1\/HT d\u00f9 \u0111\u00e3 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ebfn c\u01a1 quan thu\u1ebf, d\u1eabn \u0111\u1ebfn tr\u00f9ng l\u1eb7p d\u1eef li\u1ec7u ho\u1eb7c sai l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa hai ngu\u1ed3n khi \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 3 &#8211; Thi\u1ebfu ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n: <\/b><span style=\"font-weight: 400;\">V\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ng\u00e0nh ngh\u1ec1 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, n\u1ebfu doanh nghi\u1ec7p b\u1ecb thu h\u1ed3i gi\u1ea5y ph\u00e9p ho\u1eb7c kh\u00f4ng duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, kho\u1ea3n thu\u1ebf \u0111\u00e3 ho\u00e0n c\u00f3 th\u1ec3 b\u1ecb truy thu. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh \u0111i\u1ec1u ki\u1ec7n kinh doanh trong su\u1ed1t th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng, kh\u00f4ng ch\u1ec9 t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>R\u1ee7i ro 4 &#8211; N\u1ed9p h\u1ed3 s\u01a1 gi\u1ea5y khi h\u1ec7 th\u1ed1ng \u0111\u00e3 h\u1ed7 tr\u1ee3 h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed: <\/b><span style=\"font-weight: 400;\">Vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea5y th\u01b0\u1eddng k\u00e9o d\u00e0i th\u1eddi gian x\u1eed l\u00fd h\u01a1n so v\u1edbi n\u1ed9p qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u1ed3ng th\u1eddi d\u1ec5 ph\u00e1t sinh sai s\u00f3t khi c\u00f4ng ch\u1ee9c thu\u1ebf ph\u1ea3i nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>C\u01a1 quan n\u00e0o ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 94\/2025\/TT-BTC, tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n chia nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp doanh nghi\u1ec7p ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i doanh nghi\u1ec7p khai thu\u1ebf GTGT c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 126\/2020\/N\u0110-CP, ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ti\u1ebfp nh\u1eadn v\u00e0 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft khi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 tr\u00ecnh t\u1ef1 x\u1eed l\u00fd, trong th\u1eddi h\u1ea1n 3 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn, c\u01a1 quan thu\u1ebf ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 ho\u1eb7c th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, kh\u00f4ng \u0111\u00fang th\u1ee7 t\u1ee5c. Doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf s\u1ebd nh\u1eadn th\u00f4ng b\u00e1o ti\u1ebfp nh\u1eadn nhanh h\u01a1n so v\u1edbi n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea5y tr\u1ef1c ti\u1ebfp ho\u1eb7c qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>\u603b\u7ed3<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chu\u1ea9n b\u1ecb \u0111\u00fang h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT ngay t\u1eeb l\u1ea7n n\u1ed9p \u0111\u1ea7u ti\u00ean gi\u00fap doanh nghi\u1ec7p r\u00fat ng\u1eafn th\u1eddi gian ch\u1edd, tr\u00e1nh b\u1ecb tr\u1ea3 h\u1ed3 s\u01a1 nhi\u1ec1u l\u1ea7n v\u00e0 h\u1ea1n ch\u1ebf nguy c\u01a1 r\u01a1i v\u00e0o di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n thu\u1ebf k\u00e9o d\u00e0i. \u0110i\u1ec3m quan tr\u1ecdng nh\u1ea5t l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u00fang tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf m\u00ecnh thu\u1ed9c v\u1ec1 tr\u01b0\u1edbc khi t\u1eadp h\u1ee3p ch\u1ee9ng t\u1eeb, v\u00ec m\u1ed7i tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u, \u0111\u1ea7u t\u01b0, thu\u1ebf su\u1ea5t 5% hay gi\u1ea3i th\u1ec3 ph\u00e1 s\u1ea3n \u0111\u1ec1u c\u00f3 danh m\u1ee5c t\u00e0i li\u1ec7u ri\u00eang bi\u1ec7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span style=\"font-weight: 400;\"> l\u00e0 \u0111\u01a1n v\u1ecb t\u01b0 v\u1ea5n thu\u1ebf, k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n v\u1edbi \u0111\u1ed9i ng\u0169 chuy\u00ean gia h\u01a1n 30 n\u0103m kinh nghi\u1ec7m th\u1ef1c t\u1ebf, am hi\u1ec3u s\u00e2u s\u1eafc qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam. Ch\u00fang t\u00f4i cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c <\/span><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u54a8\u8be2\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/thue.man.net.vn\/dich-vu-quyet-toan-thue-thu-nhap-ca-nhan\/\"><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-hoan-thue-gtgt-uy-tin\/\"><span style=\"font-weight: 400;\">d\u1ecbch v\u1ee5 ho\u00e0n thu\u1ebf GTGT<\/span><\/a><span style=\"font-weight: 400;\"> cho doanh nghi\u1ec7p FDI, doanh nghi\u1ec7p trong n\u01b0\u1edbc v\u00e0 c\u00e1 nh\u00e2n. H\u01a1n 500 kh\u00e1ch h\u00e0ng \u0111\u00e3 quay l\u1ea1i s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 l\u1ea7n th\u1ee9 hai trong n\u0103m qua. H\u00e3y li\u00ean h\u1ec7 MAN \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.<\/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\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Xem Google Business Profile c\u1ee7a MAN &#8211; Master Accountant Network<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/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 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN &#8211; Master Accountant Network, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh doanh nghi\u1ec7p.ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT<\/b><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card\">\n            <div>\n\t\t\t\t<h3>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT n\u1ed9p \u1edf \u0111\u00e2u?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, ho\u1eb7c n\u1ed9p tr\u1ef1c ti\u1ebfp, g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Ri\u00eang d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 n\u1ed9p t\u1ea1i c\u01a1 quan thu\u1ebf t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i khai thu\u1ebf GTGT c\u1ee7a d\u1ef1 \u00e1n.                    <\/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>Kh\u00f4ng g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec c\u00f3 c\u1ea7n l\u1eadp B\u1ea3ng k\u00ea M\u1eabu 01-1\/HT kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tC\u00f3. B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n l\u1eadp n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 g\u1eedi \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan 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>H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p x\u00e2y d\u1ef1ng kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tCh\u1ec9 b\u1eaft bu\u1ed9c v\u1edbi d\u1ef1 \u00e1n c\u00f3 c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng. D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng h\u00ecnh th\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng th\u00ec kh\u00f4ng c\u1ea7n lo\u1ea1i gi\u1ea5y t\u1edd n\u00e0y trong h\u1ed3 s\u01a1.                    <\/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>Th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT l\u00e0 bao l\u00e2u?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTrong 3 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn, c\u01a1 quan thu\u1ebf ph\u1ea3i ph\u1ea3n h\u1ed3i v\u1ec1 vi\u1ec7c ch\u1ea5p nh\u1eadn hay kh\u00f4ng ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1. Th\u1eddi gian ho\u00e0n ti\u1ec1n th\u1ef1c t\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n tr\u01b0\u1edbc ki\u1ec3m sau hay ki\u1ec3m tra tr\u01b0\u1edbc ho\u00e0n sau.                    <\/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>Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i nh\u1eadp kh\u1ea9u r\u1ed3i xu\u1ea5t kh\u1ea9u c\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT theo di\u1ec7n xu\u1ea5t kh\u1ea9u kh\u00f4ng?<\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng. T\u1eeb ng\u00e0y 1\/7\/2025, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n thu\u1ebf GTGT theo di\u1ec7n xu\u1ea5t kh\u1ea9u, k\u1ec3 c\u1ea3 khi vi\u1ec7c xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n \u0111\u00fang \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan.                    <\/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\": \"H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT n\u1ed9p \u1edf \u0111\u00e2u?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, ho\u1eb7c n\u1ed9p tr\u1ef1c ti\u1ebfp, g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. 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