{"id":6942,"date":"2026-07-08T11:56:28","date_gmt":"2026-07-08T04:56:28","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6942"},"modified":"2026-07-08T11:56:28","modified_gmt":"2026-07-08T04:56:28","slug":"cach-nop-ho-so-hoan-thue-gtgt-qua-mang","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cach-nop-ho-so-hoan-thue-gtgt-qua-mang\/","title":{"rendered":"C\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT qua m\u1ea1ng"},"content":{"rendered":"

C\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT qua m\u1ea1ng l\u00e0 thao t\u00e1c m\u00e0 b\u1ea5t k\u1ef3 k\u1ebf to\u00e1n ph\u1ee5 tr\u00e1ch thu\u1ebf n\u00e0o c\u0169ng c\u1ea7n th\u00e0nh th\u1ea1o, b\u1edfi k\u1ec3 t\u1eeb khi <\/span>80\/2021\/TT-BTC \u901a\u51fd<\/span><\/a> c\u00f3 hi\u1ec7u l\u1ef1c, ph\u1ea7n l\u1edbn doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n sang k\u00ea khai v\u00e0 g\u1eedi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf thay v\u00ec n\u1ed9p b\u1ea3n gi\u1ea5y tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan thu\u1ebf. Quy tr\u00ecnh \u0111i\u1ec7n t\u1eed gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian x\u1eed l\u00fd, gi\u1ea3m sai s\u00f3t khi \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u00e0 cho ph\u00e9p doanh nghi\u1ec7p tra c\u1ee9u ti\u1ebfn \u0111\u1ed9 h\u1ed3 s\u01a1 theo th\u1eddi gian th\u1ef1c, thay v\u00ec ph\u1ea3i ch\u1edd v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n.<\/span><\/p>\n

\u6839\u636e <\/span>\u7a0e\u52a1\u7ba1\u7406\u6cd5\u7b2c38\/2019\/QH14\u53f7<\/span><\/a>, th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n ho\u00e0n tr\u01b0\u1edbc, ki\u1ec3m sau ch\u1ec9 kho\u1ea3ng 6 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, nh\u01b0ng kh\u00f4ng \u00edt k\u1ebf to\u00e1n v\u1eabn l\u00fang t\u00fang \u1edf b\u01b0\u1edbc \u0111\u0103ng k\u00fd t\u1edd khai 01\/\u0110NHT ho\u1eb7c \u0111\u00ednh k\u00e8m ch\u1ee9ng t\u1eeb sai \u0111\u1ecbnh d\u1ea1ng khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 l\u1ea1i. B\u00e0i vi\u1ebft n\u00e0y c\u1ee7a MAN – Master Accountant Network s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eebng b\u01b0\u1edbc thao t\u00e1c tr\u00ean h\u1ec7 th\u1ed1ng, \u0111\u1ed3ng th\u1eddi ch\u1ec9 ra nh\u1eefng l\u1ed7i th\u01b0\u1eddng g\u1eb7p \u0111\u1ec3 k\u1ebf to\u00e1n x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT ch\u00ednh x\u00e1c ngay t\u1eeb l\u1ea7n n\u1ed9p \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n\n\n\n\n\n\n\n\n
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 c\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT qua m\u1ea1ng<\/b><\/caption>\n
\u5185\u5bb9<\/b><\/td>\nTh\u00f4ng tin nhanh<\/b><\/td>\n<\/tr>\n
L\u00e0 g\u00ec<\/span><\/td>\nC\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT qua m\u1ea1ng l\u00e0 vi\u1ec7c k\u1ebf to\u00e1n \u0111\u0103ng nh\u1eadp h\u1ec7 th\u1ed1ng thu\u1ebf \u0111i\u1ec7n t\u1eed, \u0111\u0103ng k\u00fd t\u1edd khai 01\/\u0110NHT, k\u00ea khai gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 v\u00e0 k\u00fd s\u1ed1 \u0111\u1ec3 g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd.<\/span><\/td>\n<\/tr>\n
D\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec<\/span><\/td>\n\u0110\u1ec1 ngh\u1ecb ho\u00e0n l\u1ea1i s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 gi\u00e1n ti\u1ebfp n\u1ed9p qua nh\u00e0 cung c\u1ea5p.<\/span><\/td>\n<\/tr>\n
\u00c1p d\u1ee5ng cho ai<\/span><\/td>\nDoanh nghi\u1ec7p k\u00ea khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u00f3 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng \u0111\u0103ng k\u00fd theo m\u00e3 s\u1ed1 thu\u1ebf.<\/span><\/td>\n<\/tr>\n
Khi n\u00e0o c\u1ea7n th\u1ef1c hi\u1ec7n<\/span><\/td>\nKhi 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, thu\u1ed9c di\u1ec7n ho\u00e0n \u0111\u1ea7u t\u01b0, ho\u00e0n xu\u1ea5t kh\u1ea9u ho\u1eb7c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/td>\n<\/tr>\n
\u4e3b\u8981\u6cd5\u5f8b\u4f9d\u636e<\/span><\/td>\nTh\u00f4ng t\u01b0 80\/2021\/TT-BTC v\u00e0 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ho\u00e0n thu\u1ebf GTGT l\u00e0 g\u00ec? \u0110\u1ecbnh ngh\u0129a chu\u1ea9n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/b><\/h2>\n

\u589e\u503c\u7a0e\u9000\u7a0e<\/span><\/a> l\u00e0 vi\u1ec7c c\u01a1 quan thu\u1ebf ho\u00e0n tr\u1ea3 cho doanh nghi\u1ec7p ph\u1ea7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u00e3 n\u1ed9p nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb h\u1ebft, ho\u1eb7c s\u1ed1 thu\u1ebf n\u1ed9p th\u1eeba so v\u1edbi ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p. Kho\u1ea3n ho\u00e0n tr\u1ea3 n\u00e0y xu\u1ea5t ph\u00e1t t\u1eeb <\/span>\u589e\u503c\u7a0e<\/span><\/a> tr\u00ean h\u00f3a \u0111\u01a1n mua v\u00e0o h\u1ee3p l\u1ec7 m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 gi\u00e1n ti\u1ebfp n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua vi\u1ec7c thanh to\u00e1n cho nh\u00e0 cung c\u1ea5p.<\/span><\/p>\n

V\u1ec1 b\u1ea3n ch\u1ea5t, \u0111\u00e2y l\u00e0 c\u01a1 ch\u1ebf \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p kh\u00f4ng b\u1ecb \u0111\u1ecdng v\u1ed1n v\u00ec kho\u1ea3n thu\u1ebf m\u00e0 m\u00ecnh kh\u00f4ng th\u1ef1c s\u1ef1 ph\u1ea3i g\u00e1nh ch\u1ecbu, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u ho\u1eb7c doanh nghi\u1ec7p m\u1edbi \u0111\u1ea7u t\u01b0 d\u1ef1 \u00e1n ch\u01b0a ph\u00e1t sinh doanh thu. Quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf GTGT \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i Th\u00f4ng t\u01b0 219\/2013\/TT-BTC v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c chi ti\u1ebft t\u1ea1i Th\u00f4ng t\u01b0 80\/2021\/TT-BTC.<\/span><\/p>\n

V\u00ec sao k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 c\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT qua m\u1ea1ng?<\/b><\/h2>\n
\"V\u00ec
V\u00ec sao k\u1ebf to\u00e1n c\u1ea7n n\u1eafm r\u00f5 c\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT qua m\u1ea1ng?<\/figcaption><\/figure>\n

T\u1eeb n\u0103m 2022, ng\u00e0nh thu\u1ebf \u0111\u00e3 \u0111\u1ea9y m\u1ea1nh s\u1ed1 h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh k\u00ea khai v\u00e0 ho\u00e0n thu\u1ebf, khi\u1ebfn vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea5y g\u1ea7n nh\u01b0 kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c khuy\u1ebfn kh\u00edch t\u1ea1i \u0111a s\u1ed1 c\u1ee5c thu\u1ebf l\u1edbn. N\u1eafm v\u1eefng c\u00e1ch n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT qua m\u1ea1ng gi\u00fap k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ed9ng tra c\u1ee9u tr\u1ea1ng th\u00e1i h\u1ed3 s\u01a1, tr\u00e1nh th\u1ea5t l\u1ea1c ch\u1ee9ng t\u1eeb v\u00e0 r\u00fat ng\u1eafn \u0111\u00e1ng k\u1ec3 th\u1eddi gian nh\u1eadn ti\u1ec1n ho\u00e0n so v\u1edbi n\u1ed9p tr\u1ef1c ti\u1ebfp ho\u1eb7c qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh.<\/span><\/p>\n

Theo g\u00f3c nh\u00ecn t\u1eeb MAN – Master Accountant Network, sau nhi\u1ec1u n\u0103m h\u1ed7 tr\u1ee3 quy\u1ebft to\u00e1n thu\u1ebf cho doanh nghi\u1ec7p FDI v\u00e0 doanh nghi\u1ec7p trong n\u01b0\u1edbc, ph\u1ea7n l\u1edbn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf b\u1ecb ch\u1eadm kh\u00f4ng xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c c\u01a1 quan thu\u1ebf x\u1eed l\u00fd l\u00e2u, m\u00e0 v\u00ec doanh nghi\u1ec7p thao t\u00e1c sai b\u01b0\u1edbc tr\u00ean h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed ho\u1eb7c thi\u1ebfu ch\u1ee9ng t\u1eeb \u0111\u00ednh k\u00e8m ngay t\u1eeb v\u00f2ng n\u1ed9p \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT? \u0110i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u00e1p \u1ee9ng<\/b><\/h2>\n

Kh\u00f4ng ph\u1ea3i doanh nghi\u1ec7p n\u00e0o c\u0169ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf. C\u01a1 s\u1edf kinh doanh c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n